QCR (QCRH) 10-Q8 Nov 242024 Q3 Quarterly reportFinancial data

Company Profile

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
Document and Entity Information - shares	Sep. 30, 2024	Nov. 01, 2024
Document and Entity Information [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Sep. 30, 2024
Document Transition Report	false
Securities Act File Number	0-22208
Entity Registrant Name	QCR HOLDINGS, INC.
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	42-1397595
Entity Address, Address Line One	3551 7th Street
Entity Address, City or Town	Moline
Entity Address, State or Province	IL
Entity Address, Postal Zip Code	61265
City Area Code	309
Local Phone Number	736-3580
Title of 12(b) Security	Common Stock, $1.00 Par Value
Trading Symbol	QCRH
Security Exchange Name	NASDAQ
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		16,868,931
Entity Central Index Key	0000906465
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2024
Document Fiscal Period Focus	Q3
Amendment Flag	false

CONSOLIDATED BALANCE SHEETS (UN

CONSOLIDATED BALANCE SHEETS (UNAUDITED) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Assets
Cash and due from banks	$ 103,840	$ 97,123
Federal funds sold	13,200	35,450
Interest-bearing deposits at financial institutions	145,959	104,919
Securities held to maturity, at amortized cost, net of allowance for credit losses	795,496	683,504
Securities available for sale, at fair value	291,865	299,655
Securities trading, at fair value	58,685	22,369
Total securities	1,146,046	1,005,528
Loans receivable held for sale	167,047	2,594
Loans/leases receivable held for investment	6,661,755	6,540,822
Gross loans/leases receivable	6,828,802	6,543,416
Less allowance for credit losses	(86,321)	(87,200)
Net loans/leases receivable	6,742,481	6,456,216
Bank-owned life insurance	108,779	108,222
Premises and equipment, net	147,474	123,277
Restricted investment securities	39,386	41,648
Other real estate owned, net	369	1,347
Goodwill	138,595	139,027
Intangibles	11,751	13,821
Derivatives	261,913	187,341
Other assets	228,772	224,975
Total assets	9,088,565	8,538,894
Liabilities and Stockholders' Equity
Noninterest-bearing	969,348	1,038,689
Interest-bearing	6,015,285	5,475,316
Total deposits	6,984,633	6,514,005
Short-term borrowings	2,750	1,500
Federal Home Loan Bank advances	375,383	435,000
Subordinated notes	233,383	233,064
Junior subordinated debentures	48,828	48,731
Derivatives	285,769	215,735
Other liabilities	181,199	204,263
Total liabilities	8,111,945	7,652,298
Stockholders' Equity:
Preferred stock, $1 par value; shares authorized 250,000 September 2024 and December 2023 - no shares issued or outstanding
Common stock, $1 par value; shares authorized 20,000,000 September 2024 - 16,861,108 shares issued and outstanding December 2023 - 16,749,254 shares issued and outstanding	16,861	16,749
Additional paid-in capital	373,812	370,814
Retained earnings	635,589	554,992
Accumulated other comprehensive loss:
Securities available for sale	(31,924)	(35,980)
Derivatives	(17,718)	(19,979)
Total stockholders' equity	976,620	886,596
Total liabilities and stockholders' equity	$ 9,088,565	$ 8,538,894

CONSOLIDATED BALANCE SHEETS (_2

CONSOLIDATED BALANCE SHEETS (UNAUDITED) (Parentheticals) - $ / shares	Sep. 30, 2024	Dec. 31, 2023
CONSOLIDATED BALANCE SHEETS (UNAUDITED)
Preferred Stock, Par or Stated Value Per Share	$ 1	$ 1
Preferred Stock, Shares Authorized	250,000	250,000
Preferred Stock, Shares Issued	0	0
Preferred Stock, Shares Outstanding	0	0
Common Stock, Par or Stated Value Per Share	$ 1	$ 1
Common Stock, Shares Authorized	20,000,000	20,000,000
Common Stock, Shares, Issued	16,861,108	16,749,254
Common Stock, Shares, Outstanding	16,861,108	16,749,254

CONSOLIDATED STATEMENTS OF INCO

CONSOLIDATED STATEMENTS OF INCOME (UNAUDITED) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Loans/leases, including fees:
Taxable	$ 82,149	$ 73,396	$ 239,023	$ 208,449
Nontaxable	27,416	23,725	77,595	60,582
Securities:
Taxable	4,440	3,788	12,986	10,847
Nontaxable	8,488	5,510	23,350	15,715
Interest-bearing deposits at financial institutions	1,915	1,206	4,254	3,151
Restricted investment securities	840	659	2,383	1,677
Federal funds sold	172	284	624	741
Total interest and dividend income	125,420	108,568	360,215	301,162
Interest expense:
Deposits	55,386	43,575	159,855	111,800
Short-term borrowings	32	10	76	142
Federal Home Loan Bank advances	5,971	5,724	16,948	11,898
Subordinated notes	3,616	3,307	10,678	9,922
Junior subordinated debentures	693	697	2,074	2,130
Total interest expense	65,698	53,313	189,631	135,892
Net interest income	59,722	55,255	170,584	165,270
Provision for credit losses	3,484	3,806	11,949	11,340
Net interest income after provision for credit losses	56,238	51,449	158,635	153,930
Noninterest income:
Revenue	152,577	135,161	445,119	386,117
Gains on sales of residential real estate loans, net	385	476	1,307	1,288
Gains on sales of government guaranteed portions of loans, net			36	30
Capital markets revenue	16,290	15,596	50,505	55,109
Securities losses, net				(451)
Earnings on bank-owned life insurance	814	1,807	4,646	3,352
Loan related fee income	949	800	2,747	2,221
Fair value loss on derivatives and trading securities	(886)	(336)	(998)	(680)
Other	730	299	1,102	656
Total noninterest income	27,157	26,593	84,904	84,955
Noninterest expense:
Salaries and employee benefits	31,637	32,098	94,576	95,560
Occupancy and equipment expense	6,168	6,228	19,059	18,242
Professional and data processing fees	4,457	4,456	13,893	12,048
Post-acquisition compensation, transition and integration costs				207
Restructuring expense	1,954		1,954
FDIC insurance, other insurance and regulatory fees	1,711	1,721	5,510	5,022
Loan/lease expense	587	826	1,116	2,034
Net cost of (income from) and gains/losses on operations of other real estate	(42)	3	(44)	(64)
Advertising and marketing	2,124	1,429	5,172	4,401
Communication and data connectivity	333	478	1,052	1,614
Supplies	278	335	812	921
Bank service charges	603	605	1,793	1,831
Correspondent banking expense	325	232	993	663
Intangibles amortization	690	691	2,070	2,222
Goodwill impairment	432		432
Payment card processing	785	733	2,137	1,820
Trust expense	395	432	1,199	983
Other	1,128	814	2,419	2,089
Total noninterest expense	53,565	51,081	154,143	149,593
Net income before income taxes	29,830	26,961	89,396	89,292
Federal and state income tax expense	2,045	1,840	5,771	8,589
Net income	$ 27,785	$ 25,121	$ 83,625	$ 80,703
Basic earnings per common share (in dollars per share)	$ 1.65	$ 1.50	$ 4.97	$ 4.82
Diluted earnings per common share (in dollars per share)	$ 1.64	$ 1.49	$ 4.94	$ 4.79
Weighted average common shares outstanding, Basic	16,846,200	16,717,303	16,814,787	16,731,847
Weighted average common and common equivalent shares outstanding, Diluted	16,982,400	16,847,951	16,938,309	16,863,203
Cash dividends declared per common share	$ 0.06	$ 0.06	$ 0.18	$ 0.18
Fiduciary and Trust
Noninterest income:
Revenue	$ 3,270	$ 2,863	$ 9,572	$ 8,613
Investment Advisory, Management and Administrative Service
Noninterest income:
Revenue	1,229	947	3,544	2,812
Deposit Account
Noninterest income:
Revenue	2,294	2,107	6,302	6,169
Debit Card
Noninterest income:
Revenue	1,575	1,584	4,612	4,639
Correspondent Clearing
Noninterest income:
Revenue	$ 507	$ 450	$ 1,529	$ 1,197

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (UNAUDITED) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (UNAUDITED)
Net income	$ 27,785	$ 25,121	$ 83,625	$ 80,703
Other comprehensive income (loss):
Unrealized holding gains (losses) arising during the period before tax			5,833	(14,808)
Less reclassification adjusted for impairment losses included in net income before tax			445	(989)
Less reclassification adjustment for sales losses included in net income before tax				(451)
Unrealized gains (losses) on securities available for sale	9,425	(19,072)	5,388	(13,368)
Unrealized holding gains (losses) arising during the period before tax	6,624	(7,019)	2,750	(9,152)
Less: reclassification adjustment for caplet amortization before tax	(130)	(224)	(376)	(638)
Unrealized gains (losses) on derivatives	6,754	(6,795)	3,126	(8,514)
Other comprehensive income (loss), before tax	16,179	(25,867)	8,514	(21,882)
Tax expense (benefit)	4,121	(6,452)	2,197	(5,456)
Other comprehensive income (loss), net of tax	12,058	(19,415)	6,317	(16,426)
Comprehensive income	$ 39,843	$ 5,706	$ 89,942	$ 64,277

CONSOLIDATED STATEMENTS OF CHAN

CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY (UNAUDITED) - USD ($) $ in Thousands	Common Stock	Additional Paid-In Capital	Retained Earnings	AOCI Attributable to Parent	Total
Balance at Dec. 31, 2022	$ 16,796	$ 370,712	$ 450,114	$ (64,898)	$ 772,724
Net income			27,157		27,157
Other comprehensive income (loss), net of tax				9,325	9,325
Common cash dividends declared			(1,010)		(1,010)
Repurchase and cancellation of shares of common stock as a result of a share repurchase program	(153)	(3,356)	(4,210)		(7,719)
Stock-based compensation expense		953			953
Issuance of common stock under employee benefit plans	71	(7)			64
Balance at Mar. 31, 2023	16,714	368,302	472,051	(55,573)	801,494
Balance at Dec. 31, 2022	16,796	370,712	450,114	(64,898)	772,724
Net income					80,703
Other comprehensive income (loss), net of tax					(16,426)
Balance at Sep. 30, 2023	16,732	369,833	523,142	(81,324)	828,383
Balance at Mar. 31, 2023	16,714	368,302	472,051	(55,573)	801,494
Net income			28,425		28,425
Other comprehensive income (loss), net of tax				(6,336)	(6,336)
Common cash dividends declared			(1,003)		(1,003)
Repurchase and cancellation of shares of common stock as a result of a share repurchase program	(23)	(495)	(449)		(967)
Stock-based compensation expense		673			673
Issuance of common stock under employee benefit plans	23	380			403
Balance at Jun. 30, 2023	16,714	368,860	499,024	(61,909)	822,689
Net income			25,121		25,121
Other comprehensive income (loss), net of tax				(19,415)	(19,415)
Common cash dividends declared			(1,003)		(1,003)
Stock-based compensation expense		527			527
Issuance of common stock under employee benefit plans	18	446			464
Balance at Sep. 30, 2023	16,732	369,833	523,142	(81,324)	828,383
Balance at Dec. 31, 2023	16,749	370,814	554,992	(55,959)	886,596
Net income			26,726		26,726
Other comprehensive income (loss), net of tax				(5,373)	(5,373)
Common cash dividends declared			(1,008)		(1,008)
Stock-based compensation expense		941			941
Issuance of common stock under employee benefit plans	58	(598)			(540)
Balance at Mar. 31, 2024	16,807	371,157	580,710	(61,332)	907,342
Balance at Dec. 31, 2023	16,749	370,814	554,992	(55,959)	886,596
Net income					83,625
Other comprehensive income (loss), net of tax					6,317
Balance at Sep. 30, 2024	16,861	373,812	635,589	(49,642)	976,620
Balance at Mar. 31, 2024	16,807	371,157	580,710	(61,332)	907,342
Net income			29,114		29,114
Other comprehensive income (loss), net of tax				(368)	(368)
Common cash dividends declared			(1,008)		(1,008)
Stock-based compensation expense		696			696
Issuance of common stock under employee benefit plans	18	525			543
Balance at Jun. 30, 2024	16,825	372,378	608,816	(61,700)	936,319
Net income			27,785		27,785
Other comprehensive income (loss), net of tax				12,058	12,058
Common cash dividends declared			(1,012)		(1,012)
Stock-based compensation expense		235			235
Issuance of common stock under employee benefit plans	36	1,199			1,235
Balance at Sep. 30, 2024	$ 16,861	$ 373,812	$ 635,589	$ (49,642)	$ 976,620

CONSOLIDATED STATEMENTS OF CH_2

CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY (UNAUDITED) (Parentheticals) - $ / shares	3 Months Ended
	Jun. 30, 2023	Mar. 31, 2023
CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY (UNAUDITED)
Cash dividends declared per common share	$ 0.06	$ 0.06
Repurchase and cancellation of common stock as a result of share repurchase program (in shares)	22,500	152,500

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
CASH FLOWS FROM OPERATING ACTIVITIES
Net income	$ 83,625	$ 80,703
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation	6,200	6,132
Provision for credit losses	11,949	11,340
Stock-based compensation expense	1,872	2,153
Deferred compensation expense accrued	4,373	4,188
Gains on other real estate owned, net	(223)	(84)
Amortization of premiums on securities, net	871	964
Caplet amortization	376	638
Fair value loss on derivatives and trading securities	999	680
Ineffectiveness on fair value hedges	16
Securities losses, net		451
Loans originated for sale	(57,256)	(55,271)
Proceeds on sales of loans	60,087	57,171
Gains on sales of residential real estate loans	(1,307)	(1,288)
Gains on sales of government guaranteed portions of loans	(36)	(30)
Proceeds from loan securitizations	193,520
Net gain on securitizations	473
Losses on sales and disposals of premises and equipment	143	386
Amortization of intangibles	2,070	2,222
Accretion of acquisition fair value adjustments, net	(463)	(1,501)
Increase in cash value of bank-owned life insurance	(2,414)	(2,221)
Gain on bank-owned life insurance death benefits	(2,232)	(1,131)
Goodwill impairment	432
Increase in other assets	(7,628)	(34,126)
Decrease (increase) in other liabilities	(28,239)	13,973
Net cash provided by operating activities	267,208	85,349
CASH FLOWS FROM INVESTING ACTIVITIES
Net decrease in federal funds sold	22,250	36,610
Net (increase) decrease in interest-bearing deposits at financial institutions	(41,040)	7,010
Proceeds from sales of other real estate owned	1,687	295
Activity in securities portfolio:
Purchases	(148,091)	(102,669)
Calls, maturities and redemptions	35,284	76,011
Paydowns	13,528	11,660
Sales	445	30,556
Activity in restricted investment securities:
Purchases	(6,272)	(4,908)
Redemptions	8,534	3,661
Net increase in loans/leases originated and held for investment	(525,328)	(479,757)
Purchase of premises and equipment	(30,542)	(8,023)
Proceeds from sales of premises and equipment	2	510
Purchase of swaptions	(4,500)
Proceeds from bank-owned life insurance death benefits	4,085	2,543
Net cash used in investing activities	(669,958)	(426,501)
CASH FLOWS FROM FINANCING ACTIVITIES
Net increase in deposit accounts	470,628	510,635
Net increase (decrease) in short-term borrowings	1,250	(129,160)
Activity in Federal Home Loan Bank advances:
Term advances	10,383	135,000
Net change in short-term and overnight advances	(70,000)	(120,000)
Payment of cash dividends on common stock	(4,032)	(3,026)
Proceeds from issuance of common stock, net	1,238	931
Repurchase and cancellation of shares		(8,686)
Net cash provided by financing activities	409,467	385,694
Net increase (decrease) in cash and due from banks	6,717	44,542
Cash and due from banks, beginning	97,123	59,723
Cash and due from banks, ending	103,840	104,265
Supplemental disclosure of cash flow information, cash payments for:
Interest	188,761	(258,779)
Income/franchise taxes	4,353	2,214
Supplemental schedule of noncash investing activities:
Change in accumulated other comprehensive income (loss), unrealized gains (losses) on securities available for sale and derivative instruments, net	6,317	(16,426)
Increase in fair value of fair value hedges		3,997
Transfers of loans to other real estate owned	486	218
Transfer of loans to held for sale for securitizations in preparation	165,941	277,995
Beneficial interests (trading securities) acquired in securitizations	36,670
Increase in the fair value of back-to-back interest rate swap assets and liabilities	$ 73,885	110,641
Dividends payable		1,003
Measurement period adjustment to goodwill		$ 1,420

Note 1 - SUMMARY OF SIGNIFICANT

Note 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
Note 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	Sep. 30, 2024
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of presentation The financial information of the Company included herein has been prepared in accordance with GAAP for interim financial reporting and has been prepared pursuant to the rules and regulations for reporting on Form 10-Q and Rule 10-01 of Regulation S-X. Such information reflects all adjustments (consisting of normal recurring adjustments) that are, in the opinion of management, necessary for a fair presentation of the financial position and results of operations for the periods presented. Any differences appearing between the numbers presented in financial statements and management's discussion and analysis are due to rounding. The results of the interim period ended September 30, 2024 are not necessarily indicative of the results expected for the year ending December 31, 2024, or for any other period. The acronyms and abbreviations identified below are used throughout this Quarterly Report on Form 10-Q. It may be helpful to refer back to this page as you read this report. ACL: Allowance for credit losses GAAP: Generally Accepted Accounting Principles AFS: Available for sale GB: Guaranty Bank Allowance: Allowance for credit losses GDP: U.S. gross domestic product AOCI: Accumulated other comprehensive income (loss) GFED: Guaranty Federal Bancshares, Inc. ASC: Accounting Standards Codification HTM: Held to maturity ASU: Accounting Standards Update ICS: Insured Cash Sweep BOLI: Bank-owned life insurance LIBOR: London Inter-Bank Offered Rate Caps: Interest rate cap derivatives LIHTC: Low-income housing tax credit CDARS: Certificate of Deposit Account Registry Service m2: m2 Equipment Finance, LLC CECL: Current Expected Credit Losses NIM: Net interest margin Community National: Community National Bancorporation NPA: Nonperforming asset Company: QCR Holdings, Inc. NPL: Nonperforming loan CRBT: Cedar Rapids Bank & Trust Company OBS: Off-balance sheet CRE: Commercial real estate OREO: Other real estate owned CSB: Community State Bank PCAOB: Public Company Accounting Oversight Board C&I: Commercial and industrial Provision: Provision for credit losses EBA: Excess balance account QCBT: Quad City Bank & Trust Company EPS: Earnings per share ROAA: Return on average assets Exchange Act: Securities Exchange Act of 1934, as ROAE: Return on average equity amended SEC: Securities and Exchange Commission FASB: Financial Accounting Standards Board SOFR: Secured Overnight Financing Rate FDIC: Federal Deposit Insurance Corporation Swaption: Swap option Federal Reserve: Board of Governors of the Federal TA: Tangible assets Reserve System TCE: Tangible common equity FHLB: Federal Home Loan Bank TEY: Tax equivalent yield FRB: Federal Reserve Bank of Chicago VIE: Variable interest entities The Consolidated Financial Statements include the accounts of the Company and its wholly owned subsidiaries which include the accounts of four commercial banks: QCBT, CRBT, CSB and GB. All four banks are state-chartered commercial banks and all are members of the Federal Reserve system. The Company also engages in direct financing lease contracts through m2, a wholly owned subsidiary of QCBT. Additionally, the Company also engages in wealth management services through its banking subsidiaries. All material intercompany transactions and balances have been eliminated in consolidation. Credit quality indicators 1. Highest Quality (pass) – loans of the highest quality with no credit risk, including those fully secured by bank certificates of deposit and U.S. government securities. 2. Superior Quality (pass) – loans with very strong credit quality. Borrowers have exceptionally strong earnings, liquidity, capital, cash flow coverage, and management ability. Includes loans secured by high quality, marketable securities, certificates of deposit from other institutions, and cash value of life insurance. Also includes loans supported by U.S. government, state, or municipal guarantees. 3. Good Quality (pass) – loans with good credit quality. Established borrowers with good financial condition, including earnings, liquidity, capital and cash flow coverage. Financial performance is above industry average. Management is capable and is very experienced. Collateral coverage, if applicable, is good. Includes loans secured by personal assets and business assets including equipment, accounts receivable, inventory, and real estate. 4. Moderate Quality (pass) – loans with moderate credit quality. Established borrowers with good financial condition, including earnings, liquidity, capital and cash flow coverage. Financial performance should be above industry averages. Management is capable and has more than adequate experience. Collateral coverage, if applicable, is more than adequate. Includes loans secured by personal assets and business assets including equipment, accounts receivable, inventory, and real estate. 5. Satisfactory Quality (pass) – loans with satisfactory credit quality. Established borrowers with satisfactory financial condition, including earnings, liquidity, capital, and cash flow coverage. Performance should at or above industry averages. Management is capable with adequate experience. Collateral coverage, if applicable, is adequate. Includes loans secured by personal assets and business assets including equipment, accounts receivable, inventory, and real estate. 6. Fair Quality (pass) – loans with acceptable credit quality. The primary repayment source is adequate; however, management’s ability to maintain consistent profitability is unproven or uncertain. Borrowers exhibit acceptable leverage and liquidity. May include new businesses with inexperienced management, performance at industry averages, or borrowers operating in highly cyclical or deteriorating industries. 7. Low Quality (pass) – loans with low credit quality. The primary repayment source remains adequate; however, management’s ability to maintain consistent profitability remains unproven or uncertain. Borrowers exhibit moderate leverage and limited liquidity. May include new businesses with inexperienced management, performance below industry averages, or borrowers operating in highly cyclical or deteriorating industries. 8. Early Warning (pass) – loans where the borrowers have generally performed as agreed, however unfavorable financial trends exist or are anticipated. Earnings may be erratic, with marginal cash flow or declining sales. Borrowers reflect leveraged financial condition and/or marginal liquidity. Management may be new, and a track record of performance has yet to be developed. Financial information may be incomplete, and reliance on secondary repayment sources may be increasing. 9. Special Mention – loans where the borrowers exhibit credit weaknesses or unfavorable financial trends requiring close monitoring. Weaknesses and adverse trends are more pronounced than Early Warning loans, and if left uncorrected, may jeopardize repayment according to the contractual terms. Currently, no loss of principal or interest is expected. Borrowers in this category have deteriorated to the point that it would be difficult to refinance with another lender. Special Mention should be assigned to borrowers in turnaround situations. This rating is intended as a transitional rating; therefore, it is generally not assigned to a borrower for a period of more than one year . 10. Substandard – loans which are inadequately protected by the current sound worth and paying capacity of the obligor or of the collateral pledged, if applicable. These loans have a well-defined weakness or weaknesses which jeopardize repayment according to the contractual terms. There is distinct loss potential if the weaknesses are not corrected. Includes loans with insufficient cash flow coverage which are collateral dependent, other real estate owned, and repossessed assets. 11. Doubtful – loans which have all the weaknesses inherent in a Substandard loan, with the added characteristic that existing weaknesses make full principal collection, based on current facts, conditions, and values, highly doubtful. The possibility of loss is extremely high, but because of pending factors, recognition of a loss is deferred until a more exact status can be determined. All doubtful loans will be placed on non-accrual, with all payments, including interest, applied to principal reduction. The credit quality indicator for leases and equipment financing agreements remains unchanged at performing and nonperforming status. Recent accounting developments Reference Rate Reform Management has assessed the impacts of ASU 2020-04 and the related opportunities and risks involved in the LIBOR transition. 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) In November 2023, the FASB issued ASU 2023-07, “Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures.” In December 2023, the FASB issued ASU 2023-09, “Income Taxes (Topic 740): Improvements to Income Tax Disclosures.” In March 2024, the FASB issued ASU 2024-01, “Compensation – Stock Compensation (Topic 718): Scope Application of Profits Interest and Similar Awards.” Topic 718, Compensation - Stock Compensation”

Note 2 - INVESTMENT SECURITIES

Note 2 - INVESTMENT SECURITIES	9 Months Ended
Note 2 - INVESTMENT SECURITIES	Sep. 30, 2024
INVESTMENT SECURITIES
INVESTMENT SECURITIES	NOTE 2– INVESTMENT SECURITIES The amortized cost and fair value of investment securities as of September 30, 2024 and December 31, 2023 are summarized as follows: Allowance Gross Gross Amortized for Credit Unrealized Unrealized Fair Cost (Losses) Gains (Losses) Value (dollars in thousands) September 30, 2024: Securities HTM: Municipal securities $ 794,649 $ (202) $ 34,994 $ (38,831) $ 790,610 Other securities 1,050 (1) — — 1,049 $ 795,699 $ (203) $ 34,994 $ (38,831) $ 791,659 Securities AFS: U.S. govt. sponsored agency securities $ 20,622 $ — $ 13 $ (2,014) $ 18,621 Residential mortgage-backed and related securities 57,924 — 5 (4,442) 53,487 Municipal securities 204,879 — 5 (33,722) 171,162 Asset-backed securities 10,326 — 129 — 10,455 Other securities 40,715 — 5 (2,580) 38,140 $ 334,466 $ — $ 157 $ (42,758) $ 291,865 Allowance Gross Gross Amortized for Credit Unrealized Unrealized Fair Cost (Losses) Gains (Losses) Value (dollars in thousands) December 31, 2023: Securities HTM: Municipal securities $ 682,657 $ (202) $ 33,385 $ (36,639) $ 679,201 Other securities 1,050 (1) 44 (15) 1,078 $ 683,707 $ (203) $ 33,429 $ (36,654) $ 680,279 Securities AFS: U.S. govt. sponsored agency securities $ 17,399 $ — $ 12 $ (2,438) $ 14,973 Residential mortgage-backed and related securities 65,168 — — (5,972) 59,196 Municipal securities 206,566 — 11 (35,590) 170,987 Asset-backed securities 15,261 — 167 (5) 15,423 Other securities 44,239 (989) — (4,174) 39,076 $ 348,633 $ (989) $ 190 $ (48,179) $ 299,655 The Company's HTM municipal securities consist largely of private issues of municipal debt. The large majority of the municipalities are located within the Midwest. The municipal debt investments are underwritten using specific guidelines with ongoing monitoring. The Company's residential mortgage-backed and related securities portfolio consists entirely of government sponsored or government guaranteed securities. The Company has not invested in private mortgage-backed securities or pooled trust preferred securities. Gross unrealized losses and fair value, aggregated by investment category and length of time that individual securities have been in a continuous unrealized loss position as of September 30, 2024 and December 31, 2023, are summarized in the tables below. Securities AFS, for which an allowance for credit losses has been provided, are not included in these disclosures as there are no unrealized losses remaining after consideration of the ACL. Less than 12 Months 12 Months or More Total Gross Gross Gross Fair Unrealized Fair Unrealized Fair Unrealized Value Losses Value Losses Value Losses (dollars in thousands) September 30, 2024: Securities HTM: Municipal securities $ 59,350 $ (2,530) $ 274,330 $ (36,301) $ 333,680 $ (38,831) Securities AFS: U.S. govt. sponsored agency securities $ — $ — $ 13,943 $ (2,014) $ 13,943 $ (2,014) Residential mortgage-backed and related securities 74 (1) 51,840 (4,441) 51,914 (4,442) Municipal securities — — 170,349 (33,722) 170,349 (33,722) Asset-backed securities — — — — — — Other securities — — 37,175 (2,580) 37,175 (2,580) $ 74 $ (1) $ 273,307 $ (42,757) $ 273,381 $ (42,758) Less than 12 Months 12 Months or More Total Gross Gross Gross Fair Unrealized Fair Unrealized Fair Unrealized Value Losses Value Losses Value Losses (dollars in thousands) December 31, 2023: Securities HTM: Municipal securities $ 1,320 $ (11) $ 289,891 $ (36,628) $ 291,211 $ (36,639) Other securities 535 (15) — — 535 (15) $ 1,855 $ (26) $ 289,891 $ (36,628) $ 291,746 $ (36,654) Securities AFS: U.S. govt. sponsored agency securities $ — $ — $ 14,018 $ (2,438) $ 14,018 $ (2,438) Residential mortgage-backed and related securities — — 59,118 (5,972) 59,118 (5,972) Municipal securities 283 (2) 169,876 (35,588) 170,159 (35,590) Asset-backed securities — — 3,804 (5) 3,804 (5) Other securities 3,805 (393) 35,271 (3,781) 39,076 (4,174) $ 4,088 $ (395) $ 282,087 $ (47,784) $ 286,175 $ (48,179) At September 30, 2024, the investment portfolio included 662 securities. Of this number, 498 securities were in an unrealized loss position. The aggregate losses of these securities totaled approximately 7.2% of the total amortized cost of the portfolio. Of these 498 securities, there were 459 securities that had an unrealized loss for twelve months or more due to the current rate environment. For the nine months ended September 30, 2023, the Company’s impairment evaluation determined that one publicly traded debt security experienced a decline in fair value due to credit quality, rather than market factors. As a result, the Company recognized a credit loss expense of $989 thousand in the first quarter of 2023 and established an ACL on the related AFS security. For the nine months ended September 30, 2024, the remaining ACL on the related AFS security was removed as the security had been sold. The following table presents the activity in the allowance for credit losses for held to maturity and available for sale securities by major security type for the three and nine months ended September 30, 2024 and 2023: Three Months Ended Nine Months Ended September 30, 2024 September 30, 2023 September 30, 2024 September 30, 2023 Securities HTM Securities AFS Securities HTM Securities AFS Securities HTM Securities AFS Securities HTM Securities AFS Municipal Other Corporate Municipal Corporate Municipal Other Corporate Municipal Other securities securities Total securities securities securities securities Securities Total securities securities securities (dollars in thousands) Allowance for credit losses: Beginning balance $ 202 $ 1 $ 203 $ — $ 180 $ 989 $ 202 $ 1 $ 203 $ 989 $ 180 $ — Reduction due to sales — — — — — — — — — (544) — — Provision for credit loss expense — — — — — — — — — (445) — 989 Balance, ending $ 202 $ 1 $ 203 $ — $ 180 $ 989 $ 202 $ 1 $ 203 $ — $ 180 $ 989 Trading securities had a fair value of $58.7 million as of September 30, 2024 and $22.4 million as of December 31, 2023, and consist of retained beneficial interests acquired in conjunction with Freddie Mac securitizations completed by the Company in 2023 and 2024. The change in fair value on trading securities for the three months ended September 30, 2024 was a net loss of $200 thousand. The change in market value on trading securities for the nine months ended September 30, 2024 was a net gain of $53 thousand. See also Note 4 to the Consolidated Financial Statements for details of these securitizations. There were no transfers of securities between classifications for the three and nine months ended September 30, 2024 or 2023. All sales of securities for the three and nine months ended September 30, 2024 and 2023 were securities identified as AFS. Three Months Ended Nine Months Ended September 30, 2024 September 30, 2023 September 30, 2024 September 30, 2023 (dollars in thousands) Proceeds from sales of securities $ — $ — $ — $ 30,568 Gross gains from sales of securities — — — 56 Gross losses from sales of securities — — — (507) The amortized cost and fair value of securities as of September 30, 2024 by contractual maturity are shown below. Expected maturities of residential mortgage-backed and related securities and asset-backed securities may differ from contractual maturities because the residential mortgages underlying the securities may be prepaid without any penalties. Therefore, these securities are not included in the maturity categories in the following table: Amortized Cost Fair Value (dollars in thousands) Securities HTM: Due in one year or less $ 1,857 $ 1,850 Due after one year through five years 34,099 35,817 Due after five years 759,743 753,992 $ 795,699 $ 791,659 Securities AFS: Due in one year or less $ 4,148 $ 4,150 Due after one year through five years 19,034 18,099 Due after five years 243,034 205,674 266,216 227,923 Residential mortgage-backed and related securities 57,924 53,487 Asset-backed securities 10,326 10,455 $ 334,466 $ 291,865 Portions of the U.S. government sponsored agency securities and municipal securities as of September 30, 2024, contain call options, which, at the discretion of the issuer, terminate the security at par and at predetermined dates prior to the stated maturity, summarized as follows: Amortized Cost Fair Value (dollars in thousands) Securities HTM: Municipal securities $ 298,861 $ 301,521 Securities AFS: Municipal securities 204,450 170,745 Other securities 39,755 37,175 $ 244,205 $ 207,920 As of September 30, 2024, the Company's municipal securities portfolios were comprised of general obligation bonds issued by 79 issuers with fair values totaling $106.8 million and revenue bonds, issued by 162 issuers, primarily consisting of states, counties, towns, villages and school districts with fair values totaling $855.0 million. The Company also held investments in general obligation bonds in 17 states, including nine states in which the aggregate fair value exceeded $5.0 million, and in revenue bonds in 31 states, including 13 states in which the aggregate fair value exceeded $5.0 million. As of December 31, 2023, the Company's municipal securities portfolios were comprised of general obligation bonds issued by 82 issuers with fair values totaling $99.4 million and revenue bonds, issued by 169 issuers, primarily consisting of states, counties, towns, villages and school districts with fair values totaling $750.8 million. The Company also held investments in general obligation bonds in 18 states, including eight Both general obligation and revenue bonds are diversified across many issuers. As of September 30, 2024 and as of December 31, 2023, the Company held revenue bonds of two issuers, both located in Ohio, of which the aggregate book or market value exceeded 5% of the Company’s stockholders’ equity. The issuers’ financial conditions are strong and the sources of repayment are diversified. The Company monitors the investments and concentration closely. Of the general obligation and revenue bonds in the Company's portfolio, the majority are unrated bonds that represent small, private issuances. All unrated bonds were underwritten according to the Company’s loan underwriting standards and have an average loan risk rating of 2, indicating Superior Quality. Additionally, many of these bonds are funding essential municipal services such as water, sewer, education, and medical facilities. The Company's municipal securities are owned by the four charters, whose investment policies set forth limits for various subcategories within the municipal securities portfolio. The investments of each charter are monitored individually, and as of September 30, 2024, all were within policy limitations approved by the Company’s board of directors. Policy limits are calculated as a percentage of each charter's total risk-based capital. As of September 30, 2024, the Company's standard monitoring of its municipal securities portfolio had not uncovered any facts or circumstances resulting in significantly different credit ratings than those assigned by a nationally recognized statistical rating organization, or in the case of unrated bonds, the rating assigned using the credit underwriting standards.

Note 3 - LOANS_LEASES RECEIVABL

Note 3 - LOANS/LEASES RECEIVABLE	9 Months Ended
Note 3 - LOANS/LEASES RECEIVABLE	Sep. 30, 2024
LOANS/LEASES RECEIVABLE
LOANS/LEASES RECEIVABLE	NOTE 3 – LOANS/LEASES RECEIVABLE The composition of the loan/lease portfolio as of September 30, 2024 and December 31, 2023 is presented as follows: September 30, 2024 December 31, 2023 (dollars in thousands) C&I: C&I - revolving $ 387,409 $ 325,243 C&I - other /* 1,410,081 1,481,778 1,797,490 1,807,021 CRE - owner occupied 622,072 607,365 CRE - non-owner occupied 1,103,694 1,008,892 Construction and land development 1,256,176 1,420,525 Multi-family 1,297,772 996,143 Direct financing leases* 19,241 31,164 1-4 family real estate 587,512 544,971 Consumer 144,845 127,335 6,828,802 6,543,416 Allowance for credit losses (86,321) (87,200) $ 6,742,481 $ 6,456,216 * Direct financing leases: Net minimum lease payments to be received $ 20,987 $ 34,966 Estimated unguaranteed residual values of leased assets 165 165 Unearned lease/residual income (1,911) (3,967) 19,241 31,164 Plus deferred lease origination costs, net of fees 27 75 19,268 31,239 Less allowance for credit losses (692) (992) $ 18,576 $ 30,247 * Includes equipment financing agreements outstanding through m2, totaling $334.0 million and $319.5 million as of September 30, 2024 and December 31, 2023, respectively. As of September 30, 2024, there were multi-family loans held for sale in preparation for securitization totaling $165.9 million. There were no loans held for sale in preparation for securitization at December 31, 2023. * Management performs an evaluation of the estimated unguaranteed residual values of leased assets on an annual basis, at a minimum. The evaluation consists of discussions with reputable and current vendors, which is combined with management's expertise and understanding of the current states of particular industries to determine informal valuations of the equipment. As necessary and where available, management will utilize valuations by independent appraisers. The majority of leases with residual values contain a lease options rider, which requires the lessee to pay the residual value directly, finance the payment of the residual value, or extend the lease term to pay the residual value. In these cases, the residual value is protected and the risk of loss is minimal. **** Includes residential real estate held for sale totaling $1.1 million and $2.6 million as of September 30, 2024 and December 31, 2023, respectively. Accrued interest on loans, which is excluded from the amortized cost of loans, totaled $36.5 million and $31.8 million at September 30, 2024 and December 31, 2023, respectively, and was included in other assets on the consolidated balance sheets. Changes in net accretable discounts on acquired loans for the three and nine months ended September 30, 2024 and 2023, respectively, are presented as follows: For the Three Months Ended For the Nine Months Ended September 30, 2024 September 30, 2023 September 30, 2024 September 30, 2023 Performing Performing Performing Performing Loans Loans Loans Loans (dollars in thousands) Balance at the beginning of the period $ (3,271) $ (5,104) $ (3,891) $ (6,088) Accretion recognized 474 540 1,094 1,524 Balance at the end of the period $ (2,797) $ (4,564) $ (2,797) $ (4,564) The aging of the loan/lease portfolio by classes of loans/leases as of September 30, 2024 and December 31, 2023 is presented as follows: As of September 30, 2024 Accruing Past 30-59 Days 60-89 Days Due 90 Days or Nonaccrual Classes of Loans/Leases Current Past Due Past Due More Loans/Leases Total (dollars in thousands) C&I: C&I - revolving $ 387,072 $ — $ — $ 142 $ 195 $ 387,409 C&I - other 1,383,851 7,072 2,990 970 15,198 1,410,081 CRE - owner occupied 619,860 1,086 — — 1,126 622,072 CRE - non-owner occupied 1,099,395 410 — — 3,889 1,103,694 Construction and land development 1,251,949 1,868 — — 2,359 1,256,176 Multi-family 1,289,201 1,199 — — 7,372 1,297,772 Direct financing leases 18,713 106 — — 422 19,241 1-4 family real estate 584,478 2 385 186 2,461 587,512 Consumer 144,067 237 83 — 458 144,845 $ 6,778,586 $ 11,980 $ 3,458 $ 1,298 $ 33,480 $ 6,828,802 As a percentage of total loan/lease portfolio 99.26 % 0.18 % 0.05 % 0.02 % 0.49 % 100.00 % As of December 31, 2023 Accruing Past 30-59 Days 60-89 Days Due 90 Days or Nonaccrual Classes of Loans/Leases Current Past Due Past Due More Loans/Leases Total (dollars in thousands) C&I C&I - revolving $ 325,243 $ — $ — $ — $ — $ 325,243 C&I - other 1,459,818 4,848 5,603 1 11,508 1,481,778 CRE - owner occupied 604,602 — 83 — 2,680 607,365 CRE - non-owner occupied 1,003,267 631 — — 4,994 1,008,892 Construction and land development 1,418,016 — — — 2,509 1,420,525 Multi-family 987,971 — — — 8,172 996,143 Direct financing leases 30,501 186 188 — 289 31,164 1-4 family real estate 538,229 3,883 534 85 2,240 544,971 Consumer 126,868 103 3 — 361 127,335 $ 6,494,515 $ 9,651 $ 6,411 $ 86 $ 32,753 $ 6,543,416 As a percentage of total loan/lease portfolio 99.25 % 0.15 % 0.10 % 0.00 % 0.50 % 100.00 % NPLs by classes of loans/leases as of September 30, 2024 and December 31, 2023 are presented as follows: As of September 30, 2024 Accruing Past Nonaccrual Nonaccrual Due 90 Days or Loans/Leases Loans/Leases Percentage of Classes of Loans/Leases More with an ACL without an ACL Total NPLs Total NPLs (dollars in thousands) C&I: C&I - revolving $ 142 $ 195 $ — $ 337 1 % C&I - other 970 12,563 2,635 16,168 47 CRE - owner occupied — 841 285 1,126 3 CRE - non-owner occupied — 1,213 2,676 3,889 11 Construction and land development — 2,359 — 2,359 7 Multi-family — — 7,372 7,372 21 Direct financing leases — 422 — 422 1 1-4 family real estate 186 2,093 368 2,647 8 Consumer — 458 — 458 1 $ 1,298 $ 20,144 $ 13,336 $ 34,778 100 % As of December 31, 2023 Accruing Past Nonaccrual Nonaccrual Due 90 Days or Loans/Leases Loans/Leases Percentage of Classes of Loans/Leases More with an ACL without an ACL Total NPLs Total NPLs (dollars in thousands) C&I: C&I - revolving $ — $ — $ — $ — - % C&I - other 1 8,865 2,643 11,509 35 CRE - owner occupied — 530 2,150 2,680 8 CRE - non-owner occupied — 1,213 3,781 4,994 15 Construction and land development — 2,509 — 2,509 8 Multi-family — — 8,172 8,172 25 Direct financing leases — 206 83 289 1 1-4 family real estate 85 1,866 374 2,325 7 Consumer — 361 — 361 1 $ 86 $ 15,550 $ 17,203 $ 32,839 100 % The Company did not recognize any interest income on nonaccrual loans during the three and nine months ended September 30, 2024 and 2023. Changes in the ACL on loans/leases by portfolio segment for the three and nine months ended September 30, 2024 and 2023, respectively, are presented as follows: Three Months Ended September 30, 2024 CRE CRE Construction 1-4 C&I - C&I - Owner Non-Owner and Land Multi- Family Revolving Other* Occupied Occupied Development Family Real Estate Consumer Total (dollars in thousands) Balance, beginning $ 3,699 $ 30,544 $ 8,053 $ 12,376 $ 12,054 $ 14,257 $ 5,203 $ 1,520 $ 87,706 Change in ACL for writedown of LHFS to fair value — — — — — (1,812) — — (1,812) Provision 235 2,159 (472) (330) 2,371 649 (773) (11) 3,828 Charge-offs — (3,040) (10) — — (800) — (21) (3,871) Recoveries — 443 — — — — 22 5 470 Balance, ending $ 3,934 $ 30,106 $ 7,571 $ 12,046 $ 14,425 $ 12,294 $ 4,452 $ 1,493 $ 86,321 Nine Months Ended September 30, 2024 CRE CRE Construction 1-4 C&I - C&I - Owner Non-Owner and Land Multi- Family Revolving Other** Occupied Occupied Development Family Real Estate Consumer Total (dollars in thousands) Balance, beginning $ 4,224 $ 27,460 $ 8,223 $ 11,581 $ 16,856 $ 12,463 $ 4,917 $ 1,476 $ 87,200 Change in ACL for writedown of LHFS to fair value — — — — — (4,691) — — (4,691) Provision (290) 9,855 (642) 465 (2,431) 5,322 (464) 92 11,907 Charge-offs — (8,259) (10) — — (800) (24) (89) (9,182) Recoveries — 1,050 — — — — 23 14 1,087 Balance, ending $ 3,934 $ 30,106 $ 7,571 $ 12,046 $ 14,425 $ 12,294 $ 4,452 $ 1,493 $ 86,321 * Included within the C&I – Other column are ACL on leases with a beginning balance of $800 thousand, negative provision of $21 thousand, charge-offs of $104 thousand and recoveries of $17 thousand. ACL on leases was $692 thousand as of September 30, 2024. ** Included within the C&I – Other column are ACL on leases with a beginning balance of $992 thousand, negative provision of $195 thousand, charge-offs of $193 thousand and recoveries of $88 thousand. ACL on leases was $692 thousand as of September 30, 2024. Three Months Ended September 30, 2023 CRE CRE Construction 1-4 C&I - C&I - Owner Non-Owner and Land Multi- Family Revolving Other* Occupied Occupied Development Family Real Estate Consumer Total (dollars in thousands) Balance, beginning $ 4,101 $ 27,162 $ 8,731 $ 11,968 $ 15,888 $ 11,229 $ 5,213 $ 1,505 $ 85,797 Change in ACL for writedown of LHFS to fair value — — — — — 175 — — 175 Provision 368 1,111 192 (313) 992 875 (45) 80 3,260 Charge-offs — (1,734) (14) — (38) — — (30) (1,816) Recoveries — 215 3 26 — — — 9 253 Balance, ending $ 4,469 $ 26,754 $ 8,912 $ 11,681 $ 16,842 $ 12,279 $ 5,168 $ 1,564 $ 87,669 Nine Months Ended September 30, 2023 CRE CRE Construction 1-4 C&I - C&I - Owner Non-Owner and Land Multi- Family Revolving Other** Occupied Occupied Development Family Real Estate Consumer Total (dollars in thousands) Balance, beginning $ 4,457 $ 27,753 $ 9,965 $ 11,749 $ 14,262 $ 13,186 $ 4,963 $ 1,371 $ 87,706 Change in ACL for writedown of LHFS to fair value — (5) — — (147) (3,659) — — (3,811) Provision 12 3,986 (834) (99) 2,777 2,752 200 237 9,031 Charge-offs — (5,709) (222) — (50) — — (57) (6,038) Recoveries — 729 3 31 — — 5 13 781 Balance, ending $ 4,469 $ 26,754 $ 8,912 $ 11,681 $ 16,842 $ 12,279 $ 5,168 $ 1,564 $ 87,669 * Included within the C&I – Other column are ACL on leases with a beginning balance of $1.0 million, provision of $165 thousand, charge-offs of $133 thousand and recoveries of $43 thousand. ACL on leases was $1.1 million as of September 30, 2023. ** Included within the C& I – Other column are ACL on leases with a beginning balance of $970 thousand, provision of $224 thousand, charge-offs of $186 thousand and recoveries of $73 thousand. ACL on leases was $1.1 million as of September 30, 2023. The composition of the ACL on loans/leases by portfolio segment based on evaluation method are as follows: As of September 30, 2024 Amortized Cost of Loans Receivable Allowance for Credit Losses Individually Collectively Individually Collectively Evaluated for Evaluated for Evaluated for Evaluated for Credit Losses Credit Losses Total Credit Losses Credit Losses Total (dollars in thousands) C&I : C&I - revolving $ 1,361 $ 386,048 $ 387,409 $ 100 $ 3,834 $ 3,934 C&I - other* 23,442 1,405,880 1,429,322 6,377 23,729 30,106 24,803 1,791,928 1,816,731 6,477 27,563 34,040 CRE - owner occupied 26,214 595,858 622,072 2,232 5,339 7,571 CRE - non-owner occupied 19,188 1,084,506 1,103,694 667 11,379 12,046 Construction and land development 6,755 1,249,421 1,256,176 789 13,636 14,425 Multi-family 7,398 1,290,374 1,297,772 3 12,291 12,294 1-4 family real estate 3,328 584,184 587,512 318 4,134 4,452 Consumer 581 144,264 144,845 67 1,426 1,493 $ 88,267 $ 6,740,535 $ 6,828,802 $ 10,553 $ 75,768 $ 86,321 * Included within the C&I – Other category are leases individually evaluated of $422 thousand with a related allowance for credit losses of $14 thousand and leases collectively evaluated of $18.9 million with a related allowance for credit losses of $547 thousand as of September 30, 2024. As of December 31, 2023 Amortized Cost of Loans Receivable Allowance for Credit Losses Individually Collectively Individually Collectively Evaluated for Evaluated for Evaluated for Evaluated for Credit Losses Credit Losses Total Credit Losses Credit Losses Total (dollars in thousands) C&I : C&I - revolving $ 4,680 $ 320,563 $ 325,243 $ 632 $ 3,592 $ 4,224 C&I - other* 20,133 1,492,809 1,512,942 3,642 23,818 27,460 24,813 1,813,372 1,838,185 4,274 27,410 31,684 CRE - owner occupied 22,709 584,656 607,365 2,426 5,797 8,223 CRE - non-owner occupied 21,886 987,006 1,008,892 661 10,920 11,581 Construction and land development 2,726 1,417,799 1,420,525 809 16,047 16,856 Multi-family 8,206 987,937 996,143 3 12,460 12,463 1-4 family real estate 3,128 541,843 544,971 289 4,628 4,917 Consumer 508 126,827 127,335 56 1,420 1,476 $ 83,976 $ 6,459,440 $ 6,543,416 $ 8,518 $ 78,682 $ 87,200 * Included within the C&I – Other category are leases individually evaluated of $289 thousand with a related allowance for credit losses of $68 thousand and leases collectively evaluated of $30.9 million with a related allowance for credit losses of $924 thousand as of December 31, 2023. The following table presents the amortized cost basis of collateral dependent loans, by the primary collateral type, which are individually evaluated to determine expected credit losses as of September 30, 2024 and December 31, 2023: As of September 30, 2024 Non Commercial Owner-occupied Owner-Occupied Owner Occupied Assets CRE Real Estate Real Estate Securities Equipment Other Total (dollars in thousands) C & I: C&I - revolving $ 1,361 $ — $ — $ — $ — $ — $ — $ 1,361 C&I - other* 2,174 — — — 5,172 13,197 2,899 23,442 3,535 — — — 5,172 13,197 2,899 24,803 CRE - owner occupied — 26,152 — 62 — — — 26,214 CRE - non-owner occupied — — 19,188 — — — — 19,188 Construction and land development — — 6,755 — — — — 6,755 Multi-family — — 7,398 — — — — 7,398 1-4 family real estate — — 177 3,151 — — — 3,328 Consumer — — 118 441 — — 22 581 $ 3,535 $ 26,152 $ 33,636 $ 3,654 $ 5,172 $ 13,197 $ 2,921 $ 88,267 * Included within the C&I – Other category are leases individually evaluated of $422 thousand with primary collateral of equipment as of September 30, 2024. As of December 31, 2023 Non Commercial Owner-occupied Owner-Occupied Owner Occupied Assets CRE Real Estate Real Estate Securities Equipment Other Total (dollars in thousands) C & I: C&I - revolving $ 4,680 $ — $ — $ — $ — $ — $ — $ 4,680 C&I - other* 871 — — — 5,191 13,249 822 20,133 5,551 — — — 5,191 13,249 822 24,813 CRE - owner occupied — 22,644 — 65 — — — 22,709 CRE - non-owner occupied — — 21,886 — — — — 21,886 Construction and land development — 150 2,576 — — — — 2,726 Multi-family — — 8,206 — — — — 8,206 1-4 family real estate — — 189 2,939 — — — 3,128 Consumer — — 119 365 — — 24 508 $ 5,551 $ 22,794 $ 32,976 $ 3,369 $ 5,191 $ 13,249 $ 846 $ 83,976 * Included within the C&I – Other category are leases individually evaluated of $289 thousand with primary collateral of equipment as of December 31, 2023. For all loans except direct financing leases and equipment financing agreements, the Company’s credit quality indicator consists of internally assigned risk ratings. Each such loan is assigned a risk rating upon origination. The risk rating is reviewed every 15 months, at a minimum, and on an as-needed basis depending on the specific circumstances of the loan. For certain C&I loans (including equipment financing agreements and direct financing leases), the Company’s credit quality indicator is performance determined by delinquency status. Delinquency status is updated daily by the Company’s loan system. For years prior to 2024, certain C&I loans (including equipment financing agreements and direct financing leases), certain construction and land development, certain 1-4 family real estate loans, and certain consumer loans, the Company’s credit quality indicator is performance determined by delinquency status. Delinquency status is updated daily by the Company’s loan system. The following tables show the credit quality indicator of loans by class of receivable and year of origination as of September 30, 2024: As of September 30, 2024 Term Loans Amortized Cost Basis by Origination Year Revolving Loans Internally Assigned Amortized Risk Rating 2024 2023 2022 2021 2020 Prior Cost Basis Total (dollars in thousands) C&I - revolving Pass $ — $ — $ — $ — $ — $ — $ 365,674 $ 365,674 Special Mention — — — — — — 20,710 20,710 Substandard — — — — — — 1,025 1,025 Doubtful — — — — — — — — Total C&I - revolving $ — $ — $ — $ — $ — $ — $ 387,409 $ 387,409 C&I - other Pass $ 233,837 $ 304,461 $ 217,377 $ 81,387 $ 44,840 $ 157,640 $ — $ 1,039,542 Special Mention 8,789 6,443 3,182 4,664 2,744 1,135 — 26,957 Substandard 2,544 134 504 792 138 5,451 — 9,563 Doubtful — — — — — — — — Total C&I - other $ 245,170 $ 311,038 $ 221,063 $ 86,843 $ 47,722 $ 164,226 $ — $ 1,076,062 CRE - owner occupied Pass $ 54,674 $ 107,037 $ 123,285 $ 105,592 $ 99,115 $ 77,953 $ 13,834 $ 581,490 Special Mention 3,757 73 1,227 9,996 1,045 2,112 — 18,210 Substandard 2,859 287 519 448 16,677 1,582 — 22,372 Doubtful — — — — — — — — Total CRE - owner occupied $ 61,290 $ 107,397 $ 125,031 $ 116,036 $ 116,837 $ 81,647 $ 13,834 $ 622,072 CRE - non-owner occupied Pass $ 124,581 $ 215,307 $ 307,864 $ 163,489 $ 115,603 $ 136,261 $ 9,869 $ 1,072,974 Special Mention 4,341 118 56 — — 6,868 150 11,533 Substandard — 3,754 1,200 — 1,934 12,299 — 19,187 Doubtful — — — — — — — — Total CRE - non-owner occupied $ 128,922 $ 219,179 $ 309,120 $ 163,489 $ 117,537 $ 155,428 $ 10,019 $ 1,103,694 Construction and land development Pass $ 350,905 $ 530,578 $ 247,624 $ 86,243 $ 11,037 $ — $ 20,668 $ 1,247,055 Special Mention 2,367 — — — — — — 2,367 Substandard 4,188 — 1,367 1,199 — — — 6,754 Doubtful — — — — — — — — Total Construction and land development $ 357,460 $ 530,578 $ 248,991 $ 87,442 $ 11,037 $ — $ 20,668 $ 1,256,176 Multi-family Pass $ 144,968 $ 175,876 $ 311,668 $ 238,267 $ 235,691 $ 175,679 $ 8,225 $ 1,290,374 Special Mention — — — — — — — — Substandard — — — 7,398 — — — 7,398 Doubtful — — — — — — — — Total Multi-family $ 144,968 $ 175,876 $ 311,668 $ 245,665 $ 235,691 $ 175,679 $ 8,225 $ 1,297,772 1-4 family real estate Pass $ 95,411 $ 120,427 $ 94,051 $ 117,112 $ 80,953 $ 69,116 $ 7,036 $ 584,106 Special Mention 53 146 — 56 — 9 — 264 Substandard 91 331 832 639 257 964 28 3,142 Doubtful — — — — — — — — Total 1-4 family real estate $ 95,555 $ 120,904 $ 94,883 $ 117,807 $ 81,210 $ 70,089 $ 7,064 $ 587,512 Consumer Pass $ 10,315 $ 14,901 $ 6,780 $ 1,447 $ 2,553 $ 1,725 $ 106,463 $ 144,184 Special Mention — — — — — — 80 80 Substandard — 173 158 33 — 105 112 581 Doubtful — — — — — — — — Total Consumer $ 10,315 $ 15,074 $ 6,938 $ 1,480 $ 2,553 $ 1,830 $ 106,655 $ 144,845 Total $ 1,043,680 $ 1,480,046 $ 1,317,694 $ 818,762 $ 612,587 $ 648,899 $ 553,874 $ 6,475,542 As of September 30, 2024 Term Loans Amortized Cost Basis by Origination Year Revolving Loans Amortized Delinquency Status * 2024 2023 2022 2021 2020 Prior Cost Basis Total (dollars in thousands) C&I - other Performing $ 113,568 $ 109,363 $ 68,794 $ 23,476 $ 5,991 $ 476 $ — $ 321,668 Nonperforming 43 4,229 5,476 2,292 297 14 — 12,351 Total C&I - other $ 113,611 $ 113,592 $ 74,270 $ 25,768 $ 6,288 $ 490 $ — $ 334,019 Direct financing leases Performing $ 1,682 $ 6,212 $ 7,732 $ 1,653 $ 889 $ 651 $ — $ 18,819 Nonperforming — 67 211 48 91 5 — 422 Total Direct financing leases $ 1,682 $ 6,279 $ 7,943 $ 1,701 $ 980 $ 656 $ — $ 19,241 Total $ 115,293 $ 119,871 $ 82,213 $ 27,469 $ 7,268 $ 1,146 $ — $ 353,260 * Performing = loans/leases accruing and less than 90 days past due. Nonperforming = loans/leases on nonaccrual and accruing loans/leases that are greater than or equal to 90 days past due. The following table shows the gross charge-offs of loans and leases by class of receivable and year of origination for the three and nine months ended September 30, 2024: Three Months Ended September 30, 2024 Nine Months Ended September 30, 2024 Gross Charge-off by Origination Year Gross Charge-off by Origination Year Classes of Loans/Leases 2024 2023 2022 2021 2020 Prior Total 2024 2023 2022 2021 2020 Prior Total (dollars in thousands) (dollars in thousands) C&I: C&I - revolving $ — $ — $ — $ — $ — $ — $ — $ — $ — $ — $ — $ — $ — $ — C&I - other — 879 1,375 632 35 15 2,936 7 1,763 4,234 1,724 147 191 8,066 CRE - owner occupied — — — — — 10 10 — — — — — 10 10 CRE - non-owner occupied — — — — — — — — — — — — — — Construction and land development — — — — — — — — — — — — — — Multi-family — — — 800 — — 800 — — — 800 — — 800 Direct financing leases — — 67 — 27 10 104 — — 77 24 69 23 193 1-4 family real estate — — — — — — — — 21 — — — 3 24 Consumer 10 6 1 — — 4 21 10 7 42 11 15 4 89 $ 10 $ 885 $ 1,443 $ 1,432 $ 62 $ 39 $ 3,871 $ 17 $ 1,791 $ 4,353 $ 2,559 $ 231 $ 231 $ 9,182 The following tables show the credit quality indicator of loans by class of receivable and year of origination as of December 31, 2023: As of December 31, 2023 Term Loans Amortized Cost Basis by Origination Year Revolving Loans Internally Assigned Amortized Risk Rating 2023 2022 2021 2020 2019 Prior Cost Basis Total (dollars in thousands) C&I - revolving Pass $ — $ — $ — $ — $ — $ — $ 294,449 $ 294,449 Special Mention — — — — — — 26,289 26,289 Substandard — — — — — — 4,505 4,505 Doubtful — — — — — — — — Total C&I - revolving $ — $ — $ — $ — $ — $ — $ 325,243 $ 325,243 C&I - other Pass $ 430,764 $ 301,225 $ 128,057 $ 68,882 $ 62,149 $ 132,171 $ — $ 1,123,248 Special Mention 11,617 8,777 5,572 3,088 1,024 386 — 30,464 Substandard 14 81 625 443 2,108 5,320 — 8,591 Doubtful — — — — — — — — Total C&I - other $ 442,395 $ 310,083 $ 134,254 $ 72,413 $ 65,281 $ 137,877 $ — $ 1,162,303 CRE - owner occupied Pass $ 90,708 $ 124,388 $ 139,598 $ 109,483 $ 28,702 $ 58,214 $ 12,959 $ 564,052 Special Mention 5,091 711 8,689 5,567 466 1,828 — 22,352 Substandard 1,955 564 24 15,978 1,312 1,128 — 20,961 Doubtful — — — — — — — — Total CRE - owner occupied $ 97,754 $ 125,663 $ 148,311 $ 131,028 $ 30,480 $ 61,170 $ 12,959 $ 607,365 CRE - non-owner occupied Pass $ 200,214 $ 276,055 $ 195,013 $ 119,428 $ 72,136 $ 78,346 $ 7,406 $ 948,598 Special Mention 16,842 58 223 12,057 2,359 6,719 150 38,408 Substandard 3,805 1,200 — 1,989 14,892 — — 21,886 Doubtful — — — — — — — — Total CRE - non-owner occupied $ 220,861 $ 277,313 $ 195,236 $ 133,474 $ 89,387 $ 85,065 $ 7,556 $ 1,008,892 Construction and land development Pass $ 467,045 $ 485,376 $ 271,881 $ 151,091 $ 1,911 $ 4,137 $ 30,304 $ 1,411,745 Special Mention 6,054 — — — — — — 6,054 Substandard — 1,517 1,209 — — — — 2,726 Doubtful — — — — — — — — Total Construction and land development $ 473,099 $ 486,893 $ 273,090 $ 151,091 $ 1,911 $ 4,137 $ 30,304 $ 1,420,525 Multi-family Pass $ 180,971 $ 195,939 $ 170,893 $ 239,410 $ 102,070 $ 96,897 $ 162 $ 986,342 Special Mention 1,595 — — — — — — 1,595 Substandard — — 8,206 — — — — 8,206 Doubtful — — — — — — — — Total Multi-family $ 182,566 $ 195,939 $ 179,099 $ 239,410 $ 102,070 $ 96,897 $ 162 $ 996,143 1-4 family real estate Pass $ 133,923 $ 103,460 $ 130,724 $ 89,642 $ 25,914 $ 54,850 $ 3,329 $ 541,842 Special Mention 28 — 59 — — — — 87 Substandard 144 215 815 637 519 712 — 3,042 Doubtful — — — — — — — — Total 1-4 family real estate $ 134,095 $ 103,675 $ 131,598 $ 90,279 $ 26,433 $ 55,562 $ 3,329 $ 544,971 Consumer Pass $ 17,722 $ 9,405 $ 2,573 $ 3,024 $ 622 $ 1,842 $ 91,580 $ 126,768 Special Mention — — — — — — 59 59 Substandard 175 119 12 12 — 133

Note 4 - SECURITIZATIONS AND VA

Note 4 - SECURITIZATIONS AND VARIABLE INTEREST ENTITIES	9 Months Ended
Note 4 - SECURITIZATIONS AND VARIABLE INTEREST ENTITIES	Sep. 30, 2024
SECURITIZATIONS AND VARIABLE INTEREST ENTITIES
SECURITIZATIONS AND VARIABLE INTEREST ENTITIES	NOTE 4. SECURITIZATIONS AND VARIABLE INTEREST ENTITIES Freddie Mac Securitizations In 2023, the Company completed two Freddie Mac sponsored securitizations. The Company retained beneficial interests which are classified as trading securities on the consolidated balance sheets. Details related to the 2023 securitizations and related VIEs can be found in the Company's Annual Report on Form 10-K for the year ended December 31, 2023. On August 15, 2024, the Company entered into an arrangement with Freddie Mac to securitize and sell $230.7 million of nontaxable LIHTC loans was securitized through Freddie Mac and sold to investors. The Company retained beneficial interests totaling $36.7 million, which are classified as trading securities on the Company’s consolidated balance sheets. The transfer of these loans was accounted for as a sale for financial reporting purposes, in accordance with ASC 860, and a $473 thousand net loss on sale was recognized, which included the impact of the fair value of retained beneficial interests and transaction costs. Two classes of M-Series certificates were issued in conjunction with the 2024 securitization. Freddie Mac guarantees timely payment of interest and scheduled principal on M-Series Class A Certificates, which were sold to third-party investors through a Freddie Mac Securitization special purpose entity. M-Series Class B Certificates are subordinated to M-Series Class A Certificates and were issued to the Company. Class B Certificates provide 15% first loss support to Freddie Mac on the Class A Certificates, or approximately $34.9 million. In addition, the Company pledged $10.1 million of related taxable loans. The Company’s ongoing involvement in this transaction is limited to customary obligations of loan sales, including any indemnification for material breach in the Company’s representations. As part of the 2024 securitization transaction, the Company released all servicing obligations and rights to a third party, which include obligations to collect and remit payments of principal and interest, manage payments of taxes and insurance, and otherwise administer the underlying loans. At September 30, 2024 and December 31, 2023, the Company determined it was not the primary beneficiary of the VIEs related to all securitizations to date, primarily because the Company did not have the power to direct the activities that most significantly impact the VIEs. Evaluation and assessment of VIEs for consolidation is performed on an ongoing basis by management. Any changes in facts and circumstances occurring since the previous primary beneficiary determination will be considered as part of this ongoing assessment. As of September 30, 2024, and December 31, 2023, the Company’s total assets associated with the VIEs related to all securitizations to date, were $58.7 million and $22.4 million, respectively, and there were no liabilities recorded. The Company’s maximum exposure to loss associated with these VIEs consists of the capital invested plus any unfunded equity commitments that are binding. As of September 30, 2024, the maximum exposure to loss was $66.6 million.

Note 5 - DERIVATIVES AND HEDGIN

Note 5 - DERIVATIVES AND HEDGING ACTIVITIES	9 Months Ended
Note 5 - DERIVATIVES AND HEDGING ACTIVITIES	Sep. 30, 2024
DERIVATIVES AND HEDGING ACTIVITIES
DERIVATIVES AND HEDGING ACTIVITIES	NOTE 5 – DERIVATIVES AND HEDGING ACTIVITIES Derivatives are summarized as follows as of September 30, 2024 and December 31, 2023: September 30, 2024 December 31, 2023 (dollars in thousands) Assets: Hedged Derivatives Cash Flow Hedges Interest rate caps $ 753 $ 2,847 Interest rate collars 62 — Interest rate swaps 958 1,689 Unhedged Derivatives Cash Flow Hedges Swaptions 4,086 — Fair Value Hedges Interest rate caps 314 951 Interest rate swaps 255,740 181,854 $ 261,913 $ 187,341 Liabilities: Hedged Derivatives Cash Flow Hedges Interest rate swaps $ (25,060) $ (30,407) Interest rate collars — (166) Fair Value Hedges Interest rate swaps (4,969) (3,308) Unhedged Derivatives Interest rate swaps (255,740) (181,854) $ (285,769) $ (215,735) The Company uses interest rate swap, cap and collar instruments as well as swaptions to manage interest rate risk and the impact of changing interest rates on our net interest income and capital. The Company has entered into interest rate caps to hedge against the risk of rising interest rates on liabilities. The liabilities consist of $300.0 million of deposits and the benchmark rates hedged vary at 1-month SOFR, 3-month SOFR and the Prime Rate. The interest rate caps are designated as cash flow hedges in accordance with ASC 815. An initial premium of $3.5 million was paid upfront for the caps executed. The details of the interest rate caps are as follows: Balance Sheet Fair Value as of Hedged Item Effective Date Maturity Date Location Notional Amount Strike Rate September 30, 2024 December 31, 2023 (dollars in thousands) Deposits 1/1/2020 1/1/2024 Derivatives - Assets $ 25,000 1.75 % $ - $ (79) Deposits 1/1/2020 1/1/2024 Derivatives - Assets 50,000 1.57 % - - Deposits 1/1/2020 1/1/2024 Derivatives - Assets 25,000 1.80 % - - Deposits 1/1/2020 1/1/2025 Derivatives - Assets 25,000 1.75 % 188 672 Deposits 1/1/2020 1/1/2025 Derivatives - Assets 50,000 1.57 % 376 1,503 Deposits 1/1/2020 1/1/2025 Derivatives - Assets 25,000 1.80 % 189 751 $ 200,000 $ 753 $ 2,847 The Company has entered into interest rate swaps to hedge against the risk of rising rates on one of its variable rate subordinated notes and its variable rate trust preferred securities. All of the interest rate swaps are designated as cash flow hedges in accordance with ASC 815. The details of the interest rate swaps are as follows: Balance Sheet Fair Value as of Hedged Item Effective Date Maturity Date Location Notional Amount Receive Rate Pay Rate September 30, 2024 December 31, 2023 (dollars in thousands) QCR Holdings Statutory Trust V 7/7/2018 7/7/2028 Derivatives - Assets $ 10,000 5.37 % 4.54 % $ 190 $ 335 Community National Statutory Trust III 9/15/2018 9/15/2028 Derivatives - Assets 3,500 6.96 % 4.75 % 87 118 Guaranty Bankshares Statutory Trust I 9/15/2018 9/15/2028 Derivatives - Assets 4,500 6.96 % 4.75 % 68 152 Community National Statutory Trust II 9/20/2018 9/20/2028 Derivatives - Assets 3,000 7.25 % 5.17 % 58 101 QCR Holdings Statutory Trust II 9/30/2018 9/30/2028 Derivatives - Assets 10,000 7.72 % 5.85 % 194 341 QCR Holdings Statutory Trust III 9/30/2018 9/30/2028 Derivatives - Assets 8,000 7.72 % 5.85 % 155 272 Guaranty Statutory Trust II* 5/23/2019 2/23/2026 Derivatives - Assets 10,310 6.81 % 4.09 % 206 370 QCR Holdings Subordinated Note 3/1/2024 2/15/2028 Derivatives - Liabilities 65,000 5.34 % 4.02 % (1,582) - $ 114,310 $ (624) $ 1,689 * Acquired on April 1, 2022 with GFED acquisition. The Company has entered into interest rate swaps to hedge against the risk of declining interest rates on floating rate loans. The interest rate swaps are designated as cash flow hedges in accordance with ASC 815. The details of the interest rate swaps are as follows: Balance Sheet Fair Value as of Hedged Item Effective Date Maturity Date Location Notional Amount Receive Rate Pay Rate September 30, 2024 December 31, 2023 (dollars in thousands) Loans 7/1/2021 7/1/2031 Derivatives - Liabilities $ 35,000 1.40 % 5.33 % $ (4,167) $ (5,004) Loans 7/1/2021 7/1/2031 Derivatives - Liabilities 50,000 1.40 % 5.33 % (5,952) (7,149) Loans 7/1/2021 7/1/2031 Derivatives - Liabilities 40,000 1.40 % 5.33 % (4,772) (5,730) Loans 10/1/2022 7/1/2031 Derivatives - Liabilities 25,000 1.30 % 5.33 % (3,005) (3,696) Loans 4/1/2022 4/1/2027 Derivatives - Liabilities 15,000 1.91 % 5.33 % (558) (868) Loans 4/1/2022 4/1/2027 Derivatives - Liabilities 50,000 1.91 % 5.33 % (1,861) (2,892) Loans 4/1/2022 4/1/2027 Derivatives - Liabilities 35,000 1.91 % 5.33 % (1,303) (2,024) Loans 4/1/2022 4/1/2027 Derivatives - Liabilities 50,000 1.91 % 5.33 % (1,860) (3,044) $ 300,000 $ (23,478) $ (30,407) The Company uses interest rate collars in an effort to manage future interest rate exposure on variable rate loans. The collar hedging strategy stabilizes interest rate fluctuations by setting both a floor and a cap. The collar is designated as a cash flow hedge in accordance with ASC 815. The details of the interest rate collar is as follows: Fair Value as of Hedged Item Effective Date Maturity Date Location Notional Amount Cap Strike Rate Floor Strike Rate September 30, 2024 December 31, 2023 Loans 10/1/2022 10/1/2026 Derivatives - Liabilities $ 50,000 4.40 % 2.44 % $ 62 $ (166) The Company has entered into interest rate swaps to hedge against the risk of rising rates on loans. The interest rate swaps are designated as fair value hedges in accordance with ASC 815. The details of the interest rate swaps are as follows: Balance Sheet Fair Value as of Hedged Item Effective Date Maturity Date Location Notional Amount Receive Rate Pay Rate September 30, 2024 December 31, 2023 (dollars in thousands) Loans 7/12/2023 8/1/2025 Derivatives - Assets $ 15,000 5.15 % 4.60 % $ (83) $ (69) Loans 7/12/2023 2/1/2026 Derivatives - Assets 25,000 5.15 % 4.38 % (252) (195) Loans 7/12/2023 2/1/2026 Derivatives - Assets 15,000 5.15 % 4.38 % (151) (117) Loans 7/12/2023 2/1/2026 Derivatives - Assets 20,000 5.15 % 4.38 % (202) (140) Loans 7/12/2023 8/1/2026 Derivatives - Assets 30,000 5.15 % 4.21 % (413) (293) Loans 7/12/2023 8/1/2026 Derivatives - Assets 15,000 5.15 % 4.21 % (207) (146) Loans 7/12/2023 8/1/2026 Derivatives - Assets 20,000 5.15 % 4.21 % (276) (176) Loans 7/12/2023 2/1/2027 Derivatives - Assets 32,500 5.15 % 4.08 % (539) (364) Loans 7/12/2023 2/1/2027 Derivatives - Assets 15,000 5.15 % 4.08 % (249) (168) Loans 7/12/2023 2/1/2027 Derivatives - Assets 20,000 5.15 % 4.08 % (332) (202) Loans 7/12/2023 8/1/2027 Derivatives - Assets 32,500 5.15 % 3.98 % (606) (397) Loans 7/12/2023 8/1/2027 Derivatives - Assets 15,000 5.15 % 3.98 % (280) (183) Loans 7/12/2023 8/1/2027 Derivatives - Assets 25,000 5.15 % 3.98 % (466) (276) Loans 7/12/2023 2/1/2028 Derivatives - Assets 30,000 5.15 % 3.90 % (609) (388) Loans 7/12/2023 2/1/2028 Derivatives - Assets 15,000 5.15 % 3.90 % (304) (194) $ 325,000 $ (4,969) $ (3,308) Changes in fair values of derivative financial instruments accounted for as cash flow hedges, to the extent that they are included in the assessment of effectiveness, are recorded as a component of AOCI. Changes in fair values of derivative financial instruments accounted for as fair value hedges, to the extent that they are included in the assessment of effectiveness, are recorded as a component of other assets or other liabilities. For derivative instruments that are designated as unhedged, the change in fair value of the derivative instrument is recognized into current earnings. The details of the unhedged interest rate caps are as follows: Balance Sheet Fair Value as of Effective Date Maturity Date Location Notional Amount Strike Rate September 30, 2024 December 31, 2023 (dollars in thousands) 2/1/2020 2/1/2024 Derivatives - Assets $ 25,000 1.90 % $ - $ 79 3/1/2020 3/3/2025 Derivatives - Assets 25,000 1.90 % 314 872 $ 50,000 $ 314 $ 951 During the third quarter of 2024, the Company executed a derivative strategy more commonly known as a swaption. The swaptions are designed to hedge the Company’s regulatory capital ratios against the adverse effects of a significant decline in long-term interest rates. The swaptions are designated as unhedged in accordance with ASC 815, therefore the change in fair value of the derivative instrument is recognized into current earnings. The details of the swaptions are as follows: Fair Value as of Effective Date Maturity Date Location Notional Amount Strike Rate September 30, 2024 December 31, 2023 (dollars in thousands) 7/30/2024 7/30/2025 Derivatives - Assets $ 77,600 2.13 % $ 317 N/A 7/30/2024 7/30/2025 Derivatives - Assets 33,100 2.63 % 390 N/A 7/30/2024 7/30/2025 Derivatives - Assets 28,254 2.64 % 342 N/A 7/30/2024 7/30/2025 Derivatives - Assets 66,247 2.14 % 278 N/A 7/30/2024 1/29/2026 Derivatives - Assets 20,750 2.62 % 384 N/A 7/30/2024 1/29/2026 Derivatives - Assets 41,700 2.12 % 335 N/A 7/30/2024 1/30/2026 Derivatives - Assets 36,546 2.14 % 301 N/A 7/30/2024 1/30/2026 Derivatives - Assets 18,453 2.64 % 350 N/A 7/30/2024 7/30/2026 Derivatives - Assets 16,100 2.63 % 385 N/A 7/30/2024 7/30/2026 Derivatives - Assets 29,800 2.13 % 348 N/A 7/30/2024 7/30/2026 Derivatives - Assets 25,971 2.14 % 309 N/A 7/30/2024 7/30/2026 Derivatives - Assets 14,280 2.64 % 347 N/A $ 408,801 $ 4,086 N/A The Company has also entered into interest rate swap contracts that are not designated as hedging instruments. These derivative contracts relate to transactions in which the Company enters into an interest rate swap with a customer while at the same time entering into an equal and offsetting interest rate swap with an upstream counterparty. Additionally, the Company receives an upfront, non-refundable fee from the upstream counterparty, dependent upon the pricing that is recognized upon receipt from the counterparty. Because the Company acts as an intermediary for the customer, changes in the fair value of the underlying derivative contracts, for the most part, offset each other and do not significantly impact the Company’s results of operations. Interest rate swaps that are not designated as hedging instruments are summarized as follows: September 30, 2024 December 31, 2023 Notional Amount Estimated Fair Value Notional Amount Estimated Fair Value (dollars in thousands) Non-Hedging Interest Rate Derivatives Assets: Interest rate swap contracts $ 3,898,579 $ 255,740 $ 3,308,024 $ 181,854 Non-Hedging Interest Rate Derivatives Liabilities: Interest rate swap contracts $ 3,898,579 $ 255,740 $ 3,308,024 $ 181,854 The effect of cash flow hedging and fair value accounting on the consolidated statements of income for the three and nine months ended September 30, 2024 and 2023 are as follows: Three Months Ended September 30, 2024 Three Months Ended September 30, 2023 Interest and Interest Interest and Interest Dividend Income Expense Dividend Income Expense (dollars in thousands) Income and expense line items presented in the consolidated statements of income $ 125,420 $ 65,698 $ 108,568 $ 53,313 The effects of cash flow hedging: Gain on interest rate caps on deposits - (1,029) - (2,066) Gain on interest rate swaps on junior subordinated debentures - (339) - (328) Loss on interest rate swaps and collars on loans (3,000) - (2,495) - The effects of fair value hedging: Gain on interest rate swaps on loans 968 - 828 - Nine Months Ended September 30, 2024 Nine Months Ended September 30, 2023 Interest and Interest Interest and Interest Dividend Income Expense Dividend Income Expense (dollars in thousands) Income and expense line items presented in the consolidated statements of income $ 360,215 $ 189,631 $ 301,162 $ 135,892 The effects of cash flow hedging: Gain on interest rate caps on deposits - (3,184) - (5,522) Gain on interest rate swaps on junior subordinated debentures - (1,012) - (830) Loss on interest rate swaps and collars on loans (8,961) - (6,757) - The effects of fair value hedging: Gain on interest rate swaps on loans 2,930 - 828 - The Company’s hedged interest rate swaps and non-hedged interest rate swaps are collateralized with cash and investment securities with carrying values as follows: September 30, 2024 December 31, 2023 (dollars in thousands) Cash $ 94,100 $ 51,680 U.S. govt. sponsored agency securities 6,571 6,413 Municipal securities 156,358 68,651 Residential mortgage-backed and related securities 19,855 23,358 $ 276,884 $ 150,102 The Company may be exposed to credit risk in the event of non-performance by the counterparties to its interest rate derivative agreements. The Company assesses the credit risk of its financial institution counterparties by monitoring publicly available credit ratings and financial information. Additionally, the Company manages financial institution counterparty credit risk by entering into interest rate derivatives only with primary and highly rated counterparties, and uses ISDA master agreements, central clearing mechanisms and counterparty limits. The agreements contain bilateral collateral agreements with the amount of collateral to be posted generally governed by the settlement value of outstanding swaps. The Company manages the risk of default by its borrower/customer counterparties through its normal loan underwriting and credit monitoring policies and procedures. The Company underwrites the combination of the base loan amount and potential swap exposure and focuses on high quality borrowers with strong collateral values. The majority of the Company’s swapped loan portfolio consists of loans on projects, with loan-to-values, including the potential swap exposure, below 65%. The Company does not currently anticipate any losses from failure of interest rate derivative counterparties to honor their obligations.

Note 6 - INCOME TAXES

Note 6 - INCOME TAXES	9 Months Ended
Note 6 - INCOME TAXES	Sep. 30, 2024
INCOME TAXES
INCOME TAXES	NOTE 6 – IN COME TAXES A reconciliation of the expected federal income tax expense to the income tax expense included in the consolidated statements of income is as follows for the three and nine months ended September 30, 2024 and 2023: For the Three Months Ended September 30, For the Nine Months Ended September 30, 2024 2023 2024 2023 % of % of % of % of Pretax Pretax Pretax Pretax Amount Income Amount Income Amount Income Amount Income (dollars in thousands) (dollars in thousands) Computed "expected" tax expense $ 6,264 21.0 % $ 5,661 21.0 % $ 18,773 21.0 % $ 18,751 21.0 % Tax exempt income, net (4,204) (14.1) (3,705) (13.7) (11,965) (13.4) (10,103) (11.3) Bank-owned life insurance (171) (0.6) (376) (1.4) (975) (1.1) (700) (0.8) State income taxes, net of federal benefit, current year 1,084 3.6 955 3.5 3,186 3.6 3,383 3.8 Tax credits (26) (0.1) (202) (0.7) (77) (0.1) (411) (0.5) Income from tax credit equity investments (546) (1.8) (449) (1.7) (1,639) (1.8) (1,340) (1.5) Excess tax benefit on stock options exercised and restricted stock awards vested (310) (1.0) (7) — (834) (0.9) (451) (0.5) Other (46) (0.1) (37) (0.2) (698) (0.8) (540) (0.6) Federal and state income tax expense $ 2,045 6.9 % $ 1,840 6.8 % $ 5,771 6.5 % $ 8,589 9.6 % Effective January 1, 2024, the Company made an election under ASU 2023-02 to account for its LIHTC investments using the proportional amortization method under newly adopted accounting guidance. Under the proportional amortization method, the Company applies a practical expedient for its LIHTC investments and amortizes the initial cost of the qualifying investments in proportion to the income tax credits received in the current period as compared to the total income tax credits expected to be received over the life of the investment. For LIHTC investments, the Company amortized the initial cost of qualifying investments in proportion to the income tax credits and other income tax benefits received in the current period. The following table summarizes the impact to the Consolidated Statements of Operations relative to the Company’s tax credit programs for which it has elected to apply the proportional amortization method of accounting: For the Three Months Ended For the Nine Months Ended September 30, 2024 June 30, 2024 September 30, 2023 September 30, 2024 September 30, 2023 (dollars in thousands) (dollars in thousands) Tax credits recognized $ 2,159 $ 2,115 $ 1,462 $ 6,478 $ 4,366 Other tax benefits recognized 671 613 515 2,013 1,537 Amortization (2,076) (2,092) (1,203) (6,229) (3,783) Net benefit included in income tax 754 636 774 2,262 2,120 Other income — — — — — Allocated income on investments — — — — — Net benefit included in noninterest income — — — — — Net benefit included in the Consolidated Statements of Operations $ 754 $ 636 $ 774 $ 2,262 $ 2,120 The Company did not recognize impairment losses resulting from the forfeiture or ineligibility of income tax credits or other circumstances during the three and nine months ending September 30, 2024 and 2023.

Note 7 - EARNINGS PER SHARE

Note 7 - EARNINGS PER SHARE	9 Months Ended
Note 7 - EARNINGS PER SHARE	Sep. 30, 2024
EARNINGS PER SHARE
EARNINGS PER SHARE	NOTE 7 - EARNINGS PER SHARE The following information was used in the computation of EPS on a basic and diluted basis: Three months ended Nine months ended September 30, September 30, 2024 2023 2024 2023 (dollars in thousands, except share data) Net income $ 27,785 $ 25,121 $ 83,625 $ 80,703 Basic EPS $ 1.65 $ 1.50 $ 4.97 $ 4.82 Diluted EPS $ 1.64 $ 1.49 $ 4.94 $ 4.79 Weighted average common shares outstanding 16,846,200 16,717,303 16,814,787 16,731,847 Weighted average common shares issuable upon exercise of stock options and under the employee stock purchase plan 136,200 130,648 123,522 131,356 Weighted average common and common equivalent shares outstanding 16,982,400 16,847,951 16,938,309 16,863,203

Note 8 - FAIR VALUE

Note 8 - FAIR VALUE	9 Months Ended
Note 8 - FAIR VALUE	Sep. 30, 2024
FAIR VALUE
FAIR VALUE	NOTE 8 – FAIR VALUE Accounting guidance on fair value measurement uses a hierarchy intended to maximize the use of observable inputs and minimize the use of unobservable inputs. This hierarchy includes three levels and is based upon the valuation techniques used to measure assets and liabilities. The three levels are as follows: ● Level 1 – Inputs to the valuation methodology are quoted prices (unadjusted) for identical assets or liabilities in markets; ● Level 2 – Inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets and inputs that are observable for the asset or liability, either directly or indirectly, for substantially the full term of the financial instrument; and ● Level 3 – Inputs to the valuation methodology are unobservable and significant to the fair value measurement. Assets and liabilities measured at fair value on a recurring basis comprise the following at September 30, 2024 and December 31, 2023: Fair Value Measurements at Reporting Date Using Quoted Prices Significant in Active Other Significant Markets for Observable Unobservable Identical Assets Inputs Inputs Fair Value (Level 1) (Level 2) (Level 3) (dollars in thousands) September 30, 2024: Securities AFS: U.S. treasuries and govt. sponsored agency securities $ 18,621 $ — $ 18,621 $ — Residential mortgage-backed and related securities 53,487 — 53,487 — Municipal securities 171,162 — 171,162 — Asset-backed securities 10,455 — 10,455 — Other securities 38,140 — 38,140 — Securities trading 58,685 — — 58,685 Derivatives 261,913 — 261,913 — Total assets measured at fair value $ 612,463 $ — $ 553,778 $ 58,685 Derivatives $ 285,769 $ — $ 285,769 $ — Total liabilities measured at fair value $ 285,769 $ — $ 285,769 $ — December 31, 2023: Securities AFS: U.S. govt. sponsored agency securities $ 14,973 $ — $ 14,973 $ — Residential mortgage-backed and related securities 59,196 — 59,196 — Municipal securities 170,987 — 170,987 — Asset-backed securities 15,423 — 15,423 — Other securities 39,076 — 39,076 — Securities trading 22,369 — — 22,369 Derivatives 187,341 — 187,341 — Total assets measured at fair value $ 509,365 $ — $ 486,996 $ 22,369 Derivatives $ 215,735 $ — $ 215,735 $ — Total liabilities measured at fair value $ 215,735 $ — $ 215,735 $ — The securities AFS portfolio consists of securities whereby the Company obtains fair values from an independent pricing service. The fair values are determined by pricing models that consider observable market data, such as interest rate volatilities, SOFR yield curve, credit spreads and prices from market makers and live trading systems (Level 2 inputs). Trading securities consist of retained beneficial interests from securitizations and are classified as a Level 3 in the fair value hierarchy. Fair values are estimated using the discounted cash flow method, including discount rates which are deemed to be significant unobservable inputs. As of September 30, 2024, the discount rates ranged from 5.86% to 7.12%. There were no trading securities as of September 30, 2024. Changes in fair value of trading securities for the three and nine months ended September 30, 2024, respectively, are presented as follows: For the For the Three Months Ended Nine Months Ended September 30, 2024 September 30, 2024 (dollars in thousands) Balance at the beginning of the period $ 22,362 $ 22,369 Trading securities purchased 36,670 36,670 Fair value gain (loss) (347) (354) Balance at the end of the period $ 58,685 $ 58,685 Interest rate caps, swaps, swaptions and collars are used for the purpose of hedging interest rate risk on various financial assets and liabilities, further described in Note 4 to the Consolidated Financial Statements. Interest rate swaps are also executed for select commercial customers. The fair values are determined by pricing models that consider observable market data for derivative instruments with similar structures (Level 2 inputs). Certain financial assets are measured at fair value on a non-recurring basis; that is, the assets are not measured at fair value on an ongoing basis but are subject to fair value adjustments in certain circumstances (for example, when a loan/lease is collaterally dependent). Assets measured at fair value on a non-recurring basis comprised the following at September 30, 2024 and December 31, 2023: Fair Value Measurements at Reporting Date Using Quoted Prices Significant in Active Other Significant Markets for Observable Unobservable Identical Assets Inputs Inputs Fair Value Level 1 Level 2 Level 3 (dollars in thousands) September 30, 2024: Loans/leases evaluated individually $ 36,118 $ — $ — $ 36,118 Loans receivable held for sale in preparation for securitization 165,941 — — 165,941 OREO 399 — — 399 Other repossessed assets 610 — — 610 $ 203,068 $ — $ — $ 203,068 December 31, 2023: Loans/leases evaluated individually $ 33,656 $ — $ — $ 33,656 OREO 1,455 — — 1,455 $ 35,111 $ — $ — $ 35,111 Loans/leases evaluated individually are valued at the lower of cost or fair value and are classified as Level 3 in the fair value hierarchy. Fair value is measured based on the value of the collateral securing these loans/leases. Collateral may be comprised of real estate and/or business assets, including equipment, inventory and/or accounts receivable, and is determined based on appraisals by qualified licensed appraisers hired by the Company. Appraised and reported values are discounted based on management's historical knowledge, changes in market conditions from the time of valuation, and/or management's expertise and knowledge of the client and client's business. Loans receivable held for sale in preparation for securitization are valued at the lower of cost or fair value in the aggregate by type and are classified as Level 3 in the fair value hierarchy. Fair value is estimated considering the loans have a floating interest rate with a spread that is commensurate with current market pricing, in addition to factoring in a discount for credit risk. OREO in the table above consists of property acquired through foreclosures and settlement of loans. Property acquired is carried at the estimated fair value of the property, less disposal costs, and is classified as a Level 3 in the fair value hierarchy. The estimated fair value of the property acquired is generally determined based on appraisals by qualified licensed appraisers hired by the Company. Appraised and reported values are discounted based on management’s historical knowledge, changes in market conditions from the time of valuation, and/or management’s expertise and knowledge of the property. Other repossessed assets in the table above consists of equipment acquired through repossession and settlement of loans. Property acquired is carried at the estimated fair value of the property, less disposal costs, and is classified as a Level 3 in the fair value hierarchy. The estimated fair value of the property acquired is generally determined based on current average auction prices database used by a national auction company hired by the Company. The following table presents additional quantitative information about assets measured at fair value on a non-recurring basis for which the Company has utilized Level 3 inputs to determine fair value: Quantitative Information about Level Fair Value Measurements Fair Value Fair Value September 30, December 31, 2024 2023 Valuation Technique Unobservable Input Range (dollars in thousands) Loans/leases evaluated individually $ 36,118 $ 33,656 Appraisal of collateral Appraisal adjustments -10.00 % to -30.00 % Loans receivable held for sale in preparation for securitization 165,941 — Market prices for similar loans Market price adjustments n/a OREO 399 1,455 Appraisal of collateral Appraisal adjustments 0.00 % to -35.00 % Other repossessed assets 610 — Average auction prices Market price adjustments n/a For the loans/leases evaluated individually and OREO, the Company records carrying value at fair value less disposal or selling costs. The amounts reported in the tables above are fair values before the adjustment for disposal or selling costs. For loans receivable held for sale in preparation for securitization, the Company records carrying value at fair value factoring in a discount for credit risk. There have been no changes in valuation techniques used for any assets or liabilities measured at fair value during the three and nine months ended September 30, 2024 and 2023. The following table presents the carrying values and estimated fair values of financial assets and liabilities carried on the Company's consolidated balance sheets, including those financial assets and liabilities that are not measured and reported at fair value on a recurring basis or non-recurring basis: Fair Value As of September 30, 2024 As of December 31, 2023 Hierarchy Carrying Estimated Carrying Estimated Level Value Fair Value Value Fair Value (dollars in thousands) Cash and due from banks Level 1 $ 103,840 $ 103,840 $ 97,123 $ 97,123 Federal funds sold Level 2 13,200 13,200 35,450 35,450 Interest-bearing deposits at financial institutions Level 2 145,959 145,959 104,919 104,919 Investment securities: HTM Level 2 795,496 791,659 683,504 680,279 AFS Level 2 291,865 291,865 299,655 299,655 Trading Level 3 58,685 58,685 22,369 22,369 Loans/leases receivable, net Level 3 33,443 36,118 31,163 33,656 Loans/leases receivable, net Level 2 6,709,038 6,483,278 6,425,053 6,125,433 Derivatives Level 2 261,913 261,913 187,341 187,341 Deposits: Nonmaturity deposits Level 2 5,749,506 5,749,506 5,504,323 5,504,323 Time deposits Level 2 1,235,127 1,235,442 1,009,682 996,746 Short-term borrowings Level 2 2,750 2,750 1,500 1,500 FHLB advances Level 2 375,383 377,501 435,000 437,178 Subordinated notes Level 2 233,383 238,978 233,064 240,235 Junior subordinated debentures Level 2 48,828 41,114 48,731 40,397 Derivatives Level 2 285,769 285,769 215,735 215,735

Note 9 - BUSINESS SEGMENT INFOR

Note 9 - BUSINESS SEGMENT INFORMATION	9 Months Ended
Note 9 - BUSINESS SEGMENT INFORMATION	Sep. 30, 2024
BUSINESS SEGMENT INFORMATION
BUSINESS SEGMENT INFORMATION	NOTE 9 – BUSINESS SEGMENT INFORMATION Selected financial and descriptive information is required to be disclosed for reportable operating segments, applying a “management perspective” as the basis for identifying reportable segments. The management perspective is determined by the view that management takes of the segments within the Company when making operating decisions, allocating resources, and measuring performance. The segments of the Company have been defined by the structure of the Company's internal organization, focusing on the financial information that the Company's operating decision-makers routinely use to make decisions about operating matters. The Company’s Commercial Banking business is geographically divided by markets into the operating segments which are the four subsidiary banks wholly owned by the Company: QCBT, CRBT, CSB, and GB. Each of these operating segments offers similar products and services, but is managed separately due to different pricing, product demand, and consumer markets. Each offers commercial, consumer, and mortgage loans and deposit services. The Company's All Other segment includes the corporate operations of the parent and operations of all other consolidated subsidiaries and/or defined operating segments that fall below the segment reporting thresholds. Selected financial information on the Company's business segments is presented as follows as of and for the three and nine months ended September 30, 2024 and 2023: Commercial Banking Intercompany Consolidated QCBT CRBT CSB GB All other Eliminations Total (dollars in thousands) Three Months Ended September 30, 2024 Total revenue $ 43,685 $ 48,327 $ 22,470 $ 38,120 $ 35,493 $ (35,518) $ 152,577 Net interest income 18,775 18,456 11,745 14,589 (4,232) 389 59,722 Provision for credit losses 2,537 1,696 (186) (563) — — 3,484 Net income (loss) from continuing operations 4,911 15,946 5,527 7,531 28,339 (34,469) 27,785 Goodwill 2,791 14,980 9,888 110,936 — — 138,595 Intangibles — 692 1,006 10,053 — — 11,751 Total assets 2,552,962 2,625,943 1,519,585 2,360,301 1,304,717 (1,274,943) 9,088,565 Three Months Ended September 30, 2023 Total revenue $ 38,165 $ 43,592 $ 19,225 $ 34,498 $ 31,878 $ (32,197) $ 135,161 Net interest income 17,198 16,852 11,136 13,743 (3,958) 284 55,255 Provision for credit losses 2,686 503 275 342 — — 3,806 Net income (loss) from continuing operations 5,856 13,175 4,740 6,801 25,641 (31,092) 25,121 Goodwill 3,223 14,980 9,888 110,936 — — 139,027 Intangibles — 950 1,579 12,008 — — 14,537 Total assets 2,433,084 2,442,263 1,417,249 2,242,638 1,146,137 (1,141,314) 8,540,057 Nine Months Ended September 30, 2024 Total revenue $ 125,933 $ 146,469 $ 64,459 $ 109,669 $ 106,457 $ (107,868) $ 445,119 Net interest income 53,463 52,464 34,104 41,965 (12,515) 1,103 170,584 Provision for credit losses 8,990 3,490 47 (578) — — 11,949 Net income (loss) from continuing operations 15,371 51,725 14,603 20,803 85,329 (104,206) 83,625 Goodwill 2,791 14,980 9,888 110,936 — — 138,595 Intangibles — 692 1,006 10,053 — — 11,751 Total assets 2,552,962 2,625,943 1,519,585 2,360,301 1,304,717 (1,274,943) 9,088,565 Nine Months Ended September 30, 2023 Total revenue $ 106,664 $ 138,018 $ 53,126 $ 90,443 $ 101,472 $ (103,606) $ 386,117 Net interest income 50,590 50,254 32,683 42,716 (11,911) 938 165,270 Provision for credit losses 7,879 2,499 965 (3) — — 11,340 Net income (loss) from continuing operations 17,710 48,928 14,113 17,344 82,266 (99,658) 80,703 Goodwill 3,223 14,980 9,888 110,936 — — 139,027 Intangibles — 950 1,579 12,008 — — 14,537 Total assets 2,433,084 2,442,263 1,417,249 2,242,638 1,146,137 (1,141,314) 8,540,057

Note 10 - REGULATORY CAPITAL RE

Note 10 - REGULATORY CAPITAL REQUIREMENTS	9 Months Ended
Note 10 - REGULATORY CAPITAL REQUIREMENTS	Sep. 30, 2024
REGULATORY CAPITAL REQUIREMENTS
REGULATORY CAPITAL REQUIREMENTS	NOTE 10 – REGULATORY CAPITAL REQUIREMENTS The Company (on a consolidated basis) and the subsidiary banks are subject to various regulatory capital requirements administered by the federal banking agencies. Failure to meet minimum capital requirements can initiate certain mandatory and possibly additional discretionary actions by regulators that, if undertaken, could have a direct material effect on the Company and the subsidiary banks' financial statements. Under capital adequacy guidelines and the regulatory framework for prompt corrective action, the Company and the subsidiary banks must meet specific capital guidelines that involve quantitative measures of their assets, liabilities, and certain OBS items as calculated under regulatory accounting practices. The capital amounts and classification are also subject to qualitative judgments by the regulators about components, risk weightings, and other factors. Quantitative measures established by regulation to ensure capital adequacy require the Company and the subsidiary banks to maintain minimum amounts and ratios (set forth in the following table) of total common equity Tier 1, Tier 1 capital to risk-weighted assets and Tier 1 capital to average assets, each as defined by regulation. Management believes, as of September 30, 2024 and December 31, 2023, that the Company and the subsidiary banks met all capital adequacy requirements to which they are subject. Under the regulatory framework for prompt corrective action, to be categorized as “well capitalized,” an institution must maintain minimum total risk-based, Tier 1 risk-based, Tier 1 leverage and common equity Tier 1 ratios as set forth in the following tables. The Company and the subsidiary banks’ actual capital amounts and ratios as of September 30, 2024 and December 31, 2023 are presented in the following tables (dollars in thousands). As of September 30, 2024 and December 31, 2023, each of the subsidiary banks met such capital requirements to be “well capitalized.” For Capital Adequacy To Be Well Capitalized For Capital Purposes With Capital Under Prompt Corrective Actual Adequacy Purposes Conservation Buffer Action Provisions Amount Ratio Amount Ratio Amount Ratio Amount Ratio ( dollars in thousands) As of September 30, 2024: Company: Total risk-based capital $ 1,243,438 13.87 % $ 717,351 > 8.00 % $ 941,523 > 10.50 % $ 896,689 > 10.00 % Tier 1 risk-based capital 926,516 10.33 538,013 > 6.00 762,185 > 8.50 717,351 > 8.00 Tier 1 leverage 926,516 10.50 352,823 > 4.00 352,823 > 4.00 441,029 > 5.00 Common equity Tier 1 877,688 9.79 403,510 > 4.50 627,682 > 7.00 582,848 > 6.50 Quad City Bank & Trust: Total risk-based capital $ 316,500 13.23 % $ 191,451 > 8.00 % $ 251,280 > 10.50 % $ 239,314 > 10.00 % Tier 1 risk-based capital 286,547 11.97 143,588 > 6.00 203,417 > 8.50 191,451 > 8.00 Tier 1 leverage 286,547 11.19 102,468 > 4.00 102,468 > 4.00 128,085 > 5.00 Common equity Tier 1 286,547 11.97 107,691 > 4.50 167,520 > 7.00 155,554 > 6.50 Cedar Rapids Bank & Trust: Total risk-based capital $ 434,183 14.64 % $ 237,243 > 8.00 % $ 311,381 > 10.50 % $ 296,554 > 10.00 % Tier 1 risk-based capital 406,490 13.71 177,932 > 6.00 252,071 > 8.50 237,243 > 8.00 Tier 1 leverage 406,490 16.17 100,568 > 4.00 100,568 > 4.00 125,710 > 5.00 Common equity Tier 1 406,490 13.71 133,449 > 4.50 207,588 > 7.00 192,760 > 6.50 Community State Bank: Total risk-based capital $ 184,706 12.91 % $ 114,468 > 8.00 % $ 150,239 > 10.50 % $ 143,085 > 10.00 % Tier 1 risk-based capital 171,356 11.98 85,851 > 6.00 121,622 > 8.50 114,468 > 8.00 Tier 1 leverage 171,356 11.47 59,760 > 4.00 59,760 > 4.00 74,700 > 5.00 Common equity Tier 1 171,356 11.98 64,388 > 4.50 100,159 > 7.00 93,005 > 6.50 Guaranty Bank: Total risk-based capital $ 289,189 13.78 % $ 167,886 > 8.00 % $ 220,350 > 10.50 % $ 209,857 > 10.00 % Tier 1 risk-based capital 266,765 12.71 125,914 > 6.00 178,379 > 8.50 167,886 > 8.00 Tier 1 leverage 266,765 11.89 89,727 > 4.00 89,727 > 4.00 112,159 > 5.00 Common equity Tier 1 266,765 12.71 94,436 > 4.50 146,900 > 7.00 136,407 > 6.50 For Capital Adequacy To Be Well Capitalized For Capital Purposes With Capital Under Prompt Corrective Actual Adequacy Purposes Conservation Buffer Action Provisions Amount Ratio Amount Ratio Amount Ratio Amount Ratio ( dollars in thousands) As of December 31, 2023: Company: Total risk-based capital $ 1,171,047 14.29 % $ 655,461 > 8.00 % $ 860,293 > 10.50 % $ 819,327 > 10.00 % Tier 1 risk-based capital 841,052 10.27 491,596 > 6.00 696,428 > 8.50 655,461 > 8.00 Tier 1 leverage 841,052 10.03 335,420 > 4.00 335,420 > 4.00 419,275 > 5.00 Common equity Tier 1 792,321 9.67 368,697 > 4.50 573,529 > 7.00 532,562 > 6.50 Quad City Bank & Trust: Total risk-based capital $ 300,413 12.67 % $ 189,707 > 8.00 % $ 248,990 > 10.50 % $ 237,133 > 10.00 % Tier 1 risk-based capital 270,744 11.42 142,280 > 6.00 201,563 > 8.50 189,707 > 8.00 Tier 1 leverage 270,744 11.23 96,425 > 4.00 96,425 > 4.00 120,531 > 5.00 Common equity Tier 1 270,744 11.42 106,710 > 4.50 165,993 > 7.00 154,137 > 6.50 Cedar Rapids Bank & Trust: Total risk-based capital $ 381,514 15.60 % $ 195,687 > 8.00 % $ 256,840 > 10.50 % $ 244,609 > 10.00 % Tier 1 risk-based capital 354,940 14.51 146,766 > 6.00 207,918 > 8.50 195,687 > 8.00 Tier 1 leverage 354,940 14.77 96,093 > 4.00 96,093 > 4.00 120,116 > 5.00 Common equity Tier 1 354,940 14.51 110,074 > 4.50 171,227 > 7.00 158,996 > 6.50 Community State Bank: Total risk-based capital $ 171,747 13.22 % $ 103,903 > 8.00 % $ 136,372 > 10.50 % $ 129,878 > 10.00 % Tier 1 risk-based capital 156,629 12.06 77,927 > 6.00 110,397 > 8.50 103,903 > 8.00 Tier 1 leverage 156,629 11.19 56,005 > 4.00 56,005 > 4.00 70,007 > 5.00 Common equity Tier 1 156,629 12.06 58,445 > 4.50 90,915 > 7.00 84,421 > 6.50 Guaranty Bank: Total risk-based capital $ 267,822 12.68 % $ 168,967 > 8.00 % $ 221,770 > 10.50 % $ 211,209 > 10.00 % Tier 1 risk-based capital 244,506 11.58 126,726 > 6.00 179,528 > 8.50 168,967 > 8.00 Tier 1 leverage 244,506 11.41 85,688 > 4.00 85,688 > 4.00 107,110 > 5.00 Common equity Tier 1 244,506 11.58 95,044 > 4.50 147,847 > 7.00 137,286 > 6.50

Note 11 - COMMITMENTS

Note 11 - COMMITMENTS	9 Months Ended
Note 11 - COMMITMENTS	Sep. 30, 2024
COMMITMENTS
COMMITMENTS	NOTE 11 - COMMITMENTS The Company entered into a construction contract in 2023 for the construction of a new CRBT facility in Cedar Rapids, Iowa. The Company will pay the contractor a contract price of approximately $17.0 million, subject to additions and deductions as provided in the contract documents. As of September 30, 2024, the Company has paid $12.6 million of the contract price, resulting in a remaining future commitment of $4.4 million. Construction is anticipated to be completed in the fourth quarter of 2024. The Company entered into a construction contract in 2024 for the construction of a new CSB facility in Ankeny, Iowa. The Company will pay the contractor a contract price of approximately $41.3 million, subject to certain agreed upon additions and deductions. As of September 30, 2024, the Company has paid $2.1 million of the contract price, resulting in a remaining future commitment of $39.2 million. Construction is anticipated to be completed in 2026.

Pay vs Performance Disclosure

Pay vs Performance Disclosure - USD ($) $ in Thousands	3 Months Ended						9 Months Ended
Pay vs Performance Disclosure - USD ($) $ in Thousands	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2024	Sep. 30, 2023
Pay vs Performance Disclosure
Net Income (Loss)	$ 27,785	$ 29,114	$ 26,726	$ 25,121	$ 28,425	$ 27,157	$ 83,625	$ 80,703

Insider Trading Arrangements

Insider Trading Arrangements	3 Months Ended
Insider Trading Arrangements	Sep. 30, 2024
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

Note 1 - SUMMARY OF SIGNIFICA_2

Note 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
	Sep. 30, 2024
Accounting Policies
Basis of presentation	Basis of presentation The financial information of the Company included herein has been prepared in accordance with GAAP for interim financial reporting and has been prepared pursuant to the rules and regulations for reporting on Form 10-Q and Rule 10-01 of Regulation S-X. Such information reflects all adjustments (consisting of normal recurring adjustments) that are, in the opinion of management, necessary for a fair presentation of the financial position and results of operations for the periods presented. Any differences appearing between the numbers presented in financial statements and management's discussion and analysis are due to rounding. The results of the interim period ended September 30, 2024 are not necessarily indicative of the results expected for the year ending December 31, 2024, or for any other period. The acronyms and abbreviations identified below are used throughout this Quarterly Report on Form 10-Q. It may be helpful to refer back to this page as you read this report. ACL: Allowance for credit losses GAAP: Generally Accepted Accounting Principles AFS: Available for sale GB: Guaranty Bank Allowance: Allowance for credit losses GDP: U.S. gross domestic product AOCI: Accumulated other comprehensive income (loss) GFED: Guaranty Federal Bancshares, Inc. ASC: Accounting Standards Codification HTM: Held to maturity ASU: Accounting Standards Update ICS: Insured Cash Sweep BOLI: Bank-owned life insurance LIBOR: London Inter-Bank Offered Rate Caps: Interest rate cap derivatives LIHTC: Low-income housing tax credit CDARS: Certificate of Deposit Account Registry Service m2: m2 Equipment Finance, LLC CECL: Current Expected Credit Losses NIM: Net interest margin Community National: Community National Bancorporation NPA: Nonperforming asset Company: QCR Holdings, Inc. NPL: Nonperforming loan CRBT: Cedar Rapids Bank & Trust Company OBS: Off-balance sheet CRE: Commercial real estate OREO: Other real estate owned CSB: Community State Bank PCAOB: Public Company Accounting Oversight Board C&I: Commercial and industrial Provision: Provision for credit losses EBA: Excess balance account QCBT: Quad City Bank & Trust Company EPS: Earnings per share ROAA: Return on average assets Exchange Act: Securities Exchange Act of 1934, as ROAE: Return on average equity amended SEC: Securities and Exchange Commission FASB: Financial Accounting Standards Board SOFR: Secured Overnight Financing Rate FDIC: Federal Deposit Insurance Corporation Swaption: Swap option Federal Reserve: Board of Governors of the Federal TA: Tangible assets Reserve System TCE: Tangible common equity FHLB: Federal Home Loan Bank TEY: Tax equivalent yield FRB: Federal Reserve Bank of Chicago VIE: Variable interest entities
Principles of consolidation	The Consolidated Financial Statements include the accounts of the Company and its wholly owned subsidiaries which include the accounts of four commercial banks: QCBT, CRBT, CSB and GB. All four banks are state-chartered commercial banks and all are members of the Federal Reserve system. The Company also engages in direct financing lease contracts through m2, a wholly owned subsidiary of QCBT. Additionally, the Company also engages in wealth management services through its banking subsidiaries. All material intercompany transactions and balances have been eliminated in consolidation.
Credit quality indicators	Credit quality indicators 1. Highest Quality (pass) – loans of the highest quality with no credit risk, including those fully secured by bank certificates of deposit and U.S. government securities. 2. Superior Quality (pass) – loans with very strong credit quality. Borrowers have exceptionally strong earnings, liquidity, capital, cash flow coverage, and management ability. Includes loans secured by high quality, marketable securities, certificates of deposit from other institutions, and cash value of life insurance. Also includes loans supported by U.S. government, state, or municipal guarantees. 3. Good Quality (pass) – loans with good credit quality. Established borrowers with good financial condition, including earnings, liquidity, capital and cash flow coverage. Financial performance is above industry average. Management is capable and is very experienced. Collateral coverage, if applicable, is good. Includes loans secured by personal assets and business assets including equipment, accounts receivable, inventory, and real estate. 4. Moderate Quality (pass) – loans with moderate credit quality. Established borrowers with good financial condition, including earnings, liquidity, capital and cash flow coverage. Financial performance should be above industry averages. Management is capable and has more than adequate experience. Collateral coverage, if applicable, is more than adequate. Includes loans secured by personal assets and business assets including equipment, accounts receivable, inventory, and real estate. 5. Satisfactory Quality (pass) – loans with satisfactory credit quality. Established borrowers with satisfactory financial condition, including earnings, liquidity, capital, and cash flow coverage. Performance should at or above industry averages. Management is capable with adequate experience. Collateral coverage, if applicable, is adequate. Includes loans secured by personal assets and business assets including equipment, accounts receivable, inventory, and real estate. 6. Fair Quality (pass) – loans with acceptable credit quality. The primary repayment source is adequate; however, management’s ability to maintain consistent profitability is unproven or uncertain. Borrowers exhibit acceptable leverage and liquidity. May include new businesses with inexperienced management, performance at industry averages, or borrowers operating in highly cyclical or deteriorating industries. 7. Low Quality (pass) – loans with low credit quality. The primary repayment source remains adequate; however, management’s ability to maintain consistent profitability remains unproven or uncertain. Borrowers exhibit moderate leverage and limited liquidity. May include new businesses with inexperienced management, performance below industry averages, or borrowers operating in highly cyclical or deteriorating industries. 8. Early Warning (pass) – loans where the borrowers have generally performed as agreed, however unfavorable financial trends exist or are anticipated. Earnings may be erratic, with marginal cash flow or declining sales. Borrowers reflect leveraged financial condition and/or marginal liquidity. Management may be new, and a track record of performance has yet to be developed. Financial information may be incomplete, and reliance on secondary repayment sources may be increasing. 9. Special Mention – loans where the borrowers exhibit credit weaknesses or unfavorable financial trends requiring close monitoring. Weaknesses and adverse trends are more pronounced than Early Warning loans, and if left uncorrected, may jeopardize repayment according to the contractual terms. Currently, no loss of principal or interest is expected. Borrowers in this category have deteriorated to the point that it would be difficult to refinance with another lender. Special Mention should be assigned to borrowers in turnaround situations. This rating is intended as a transitional rating; therefore, it is generally not assigned to a borrower for a period of more than one year . 10. Substandard – loans which are inadequately protected by the current sound worth and paying capacity of the obligor or of the collateral pledged, if applicable. These loans have a well-defined weakness or weaknesses which jeopardize repayment according to the contractual terms. There is distinct loss potential if the weaknesses are not corrected. Includes loans with insufficient cash flow coverage which are collateral dependent, other real estate owned, and repossessed assets. 11. Doubtful – loans which have all the weaknesses inherent in a Substandard loan, with the added characteristic that existing weaknesses make full principal collection, based on current facts, conditions, and values, highly doubtful. The possibility of loss is extremely high, but because of pending factors, recognition of a loss is deferred until a more exact status can be determined. All doubtful loans will be placed on non-accrual, with all payments, including interest, applied to principal reduction. The credit quality indicator for leases and equipment financing agreements remains unchanged at performing and nonperforming status.
Recent accounting developments	Recent accounting developments Reference Rate Reform Management has assessed the impacts of ASU 2020-04 and the related opportunities and risks involved in the LIBOR transition. 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) In November 2023, the FASB issued ASU 2023-07, “Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures.” In December 2023, the FASB issued ASU 2023-09, “Income Taxes (Topic 740): Improvements to Income Tax Disclosures.” In March 2024, the FASB issued ASU 2024-01, “Compensation – Stock Compensation (Topic 718): Scope Application of Profits Interest and Similar Awards.” Topic 718, Compensation - Stock Compensation”

Note 2 - INVESTMENT SECURITIES

Note 2 - INVESTMENT SECURITIES (Tables)	9 Months Ended
Note 2 - INVESTMENT SECURITIES (Tables)	Sep. 30, 2024
INVESTMENT SECURITIES
Schedule of amortized cost and fair value of HTM and AFS investment securities	Allowance Gross Gross Amortized for Credit Unrealized Unrealized Fair Cost (Losses) Gains (Losses) Value (dollars in thousands) September 30, 2024: Securities HTM: Municipal securities $ 794,649 $ (202) $ 34,994 $ (38,831) $ 790,610 Other securities 1,050 (1) — — 1,049 $ 795,699 $ (203) $ 34,994 $ (38,831) $ 791,659 Securities AFS: U.S. govt. sponsored agency securities $ 20,622 $ — $ 13 $ (2,014) $ 18,621 Residential mortgage-backed and related securities 57,924 — 5 (4,442) 53,487 Municipal securities 204,879 — 5 (33,722) 171,162 Asset-backed securities 10,326 — 129 — 10,455 Other securities 40,715 — 5 (2,580) 38,140 $ 334,466 $ — $ 157 $ (42,758) $ 291,865 Allowance Gross Gross Amortized for Credit Unrealized Unrealized Fair Cost (Losses) Gains (Losses) Value (dollars in thousands) December 31, 2023: Securities HTM: Municipal securities $ 682,657 $ (202) $ 33,385 $ (36,639) $ 679,201 Other securities 1,050 (1) 44 (15) 1,078 $ 683,707 $ (203) $ 33,429 $ (36,654) $ 680,279 Securities AFS: U.S. govt. sponsored agency securities $ 17,399 $ — $ 12 $ (2,438) $ 14,973 Residential mortgage-backed and related securities 65,168 — — (5,972) 59,196 Municipal securities 206,566 — 11 (35,590) 170,987 Asset-backed securities 15,261 — 167 (5) 15,423 Other securities 44,239 (989) — (4,174) 39,076 $ 348,633 $ (989) $ 190 $ (48,179) $ 299,655
Securities have been in a continuous unrealized loss position	Less than 12 Months 12 Months or More Total Gross Gross Gross Fair Unrealized Fair Unrealized Fair Unrealized Value Losses Value Losses Value Losses (dollars in thousands) September 30, 2024: Securities HTM: Municipal securities $ 59,350 $ (2,530) $ 274,330 $ (36,301) $ 333,680 $ (38,831) Securities AFS: U.S. govt. sponsored agency securities $ — $ — $ 13,943 $ (2,014) $ 13,943 $ (2,014) Residential mortgage-backed and related securities 74 (1) 51,840 (4,441) 51,914 (4,442) Municipal securities — — 170,349 (33,722) 170,349 (33,722) Asset-backed securities — — — — — — Other securities — — 37,175 (2,580) 37,175 (2,580) $ 74 $ (1) $ 273,307 $ (42,757) $ 273,381 $ (42,758) Less than 12 Months 12 Months or More Total Gross Gross Gross Fair Unrealized Fair Unrealized Fair Unrealized Value Losses Value Losses Value Losses (dollars in thousands) December 31, 2023: Securities HTM: Municipal securities $ 1,320 $ (11) $ 289,891 $ (36,628) $ 291,211 $ (36,639) Other securities 535 (15) — — 535 (15) $ 1,855 $ (26) $ 289,891 $ (36,628) $ 291,746 $ (36,654) Securities AFS: U.S. govt. sponsored agency securities $ — $ — $ 14,018 $ (2,438) $ 14,018 $ (2,438) Residential mortgage-backed and related securities — — 59,118 (5,972) 59,118 (5,972) Municipal securities 283 (2) 169,876 (35,588) 170,159 (35,590) Asset-backed securities — — 3,804 (5) 3,804 (5) Other securities 3,805 (393) 35,271 (3,781) 39,076 (4,174) $ 4,088 $ (395) $ 282,087 $ (47,784) $ 286,175 $ (48,179)
Schedule of activity in allowance for credit losses for HTM and AFS securities by major security	Three Months Ended Nine Months Ended September 30, 2024 September 30, 2023 September 30, 2024 September 30, 2023 Securities HTM Securities AFS Securities HTM Securities AFS Securities HTM Securities AFS Securities HTM Securities AFS Municipal Other Corporate Municipal Corporate Municipal Other Corporate Municipal Other securities securities Total securities securities securities securities Securities Total securities securities securities (dollars in thousands) Allowance for credit losses: Beginning balance $ 202 $ 1 $ 203 $ — $ 180 $ 989 $ 202 $ 1 $ 203 $ 989 $ 180 $ — Reduction due to sales — — — — — — — — — (544) — — Provision for credit loss expense — — — — — — — — — (445) — 989 Balance, ending $ 202 $ 1 $ 203 $ — $ 180 $ 989 $ 202 $ 1 $ 203 $ — $ 180 $ 989
Schedule of realized gain (loss) on investments	Three Months Ended Nine Months Ended September 30, 2024 September 30, 2023 September 30, 2024 September 30, 2023 (dollars in thousands) Proceeds from sales of securities $ — $ — $ — $ 30,568 Gross gains from sales of securities — — — 56 Gross losses from sales of securities — — — (507)
Schedule of investments classified by maturity date	Amortized Cost Fair Value (dollars in thousands) Securities HTM: Due in one year or less $ 1,857 $ 1,850 Due after one year through five years 34,099 35,817 Due after five years 759,743 753,992 $ 795,699 $ 791,659 Securities AFS: Due in one year or less $ 4,148 $ 4,150 Due after one year through five years 19,034 18,099 Due after five years 243,034 205,674 266,216 227,923 Residential mortgage-backed and related securities 57,924 53,487 Asset-backed securities 10,326 10,455 $ 334,466 $ 291,865
Schedule of investment in callable securities	Amortized Cost Fair Value (dollars in thousands) Securities HTM: Municipal securities $ 298,861 $ 301,521 Securities AFS: Municipal securities 204,450 170,745 Other securities 39,755 37,175 $ 244,205 $ 207,920

Note 3 - LOANS_LEASES RECEIVA_2

Note 3 - LOANS/LEASES RECEIVABLE (Tables)	9 Months Ended
Note 3 - LOANS/LEASES RECEIVABLE (Tables)	Sep. 30, 2024
Notes Tables
Composition of the loan/lease portfolio	September 30, 2024 December 31, 2023 (dollars in thousands) C&I: C&I - revolving $ 387,409 $ 325,243 C&I - other /* 1,410,081 1,481,778 1,797,490 1,807,021 CRE - owner occupied 622,072 607,365 CRE - non-owner occupied 1,103,694 1,008,892 Construction and land development 1,256,176 1,420,525 Multi-family 1,297,772 996,143 Direct financing leases* 19,241 31,164 1-4 family real estate 587,512 544,971 Consumer 144,845 127,335 6,828,802 6,543,416 Allowance for credit losses (86,321) (87,200) $ 6,742,481 $ 6,456,216 * Direct financing leases: Net minimum lease payments to be received $ 20,987 $ 34,966 Estimated unguaranteed residual values of leased assets 165 165 Unearned lease/residual income (1,911) (3,967) 19,241 31,164 Plus deferred lease origination costs, net of fees 27 75 19,268 31,239 Less allowance for credit losses (692) (992) $ 18,576 $ 30,247 * Includes equipment financing agreements outstanding through m2, totaling $334.0 million and $319.5 million as of September 30, 2024 and December 31, 2023, respectively. As of September 30, 2024, there were multi-family loans held for sale in preparation for securitization totaling $165.9 million. There were no loans held for sale in preparation for securitization at December 31, 2023. * Management performs an evaluation of the estimated unguaranteed residual values of leased assets on an annual basis, at a minimum. The evaluation consists of discussions with reputable and current vendors, which is combined with management's expertise and understanding of the current states of particular industries to determine informal valuations of the equipment. As necessary and where available, management will utilize valuations by independent appraisers. The majority of leases with residual values contain a lease options rider, which requires the lessee to pay the residual value directly, finance the payment of the residual value, or extend the lease term to pay the residual value. In these cases, the residual value is protected and the risk of loss is minimal. **** Includes residential real estate held for sale totaling $1.1 million and $2.6 million as of September 30, 2024 and December 31, 2023, respectively.
Schedule of changes in remaining discounts on acquired loans	For the Three Months Ended For the Nine Months Ended September 30, 2024 September 30, 2023 September 30, 2024 September 30, 2023 Performing Performing Performing Performing Loans Loans Loans Loans (dollars in thousands) Balance at the beginning of the period $ (3,271) $ (5,104) $ (3,891) $ (6,088) Accretion recognized 474 540 1,094 1,524 Balance at the end of the period $ (2,797) $ (4,564) $ (2,797) $ (4,564)
Aging of the loan/lease portfolio by classes of loans/leases	As of September 30, 2024 Accruing Past 30-59 Days 60-89 Days Due 90 Days or Nonaccrual Classes of Loans/Leases Current Past Due Past Due More Loans/Leases Total (dollars in thousands) C&I: C&I - revolving $ 387,072 $ — $ — $ 142 $ 195 $ 387,409 C&I - other 1,383,851 7,072 2,990 970 15,198 1,410,081 CRE - owner occupied 619,860 1,086 — — 1,126 622,072 CRE - non-owner occupied 1,099,395 410 — — 3,889 1,103,694 Construction and land development 1,251,949 1,868 — — 2,359 1,256,176 Multi-family 1,289,201 1,199 — — 7,372 1,297,772 Direct financing leases 18,713 106 — — 422 19,241 1-4 family real estate 584,478 2 385 186 2,461 587,512 Consumer 144,067 237 83 — 458 144,845 $ 6,778,586 $ 11,980 $ 3,458 $ 1,298 $ 33,480 $ 6,828,802 As a percentage of total loan/lease portfolio 99.26 % 0.18 % 0.05 % 0.02 % 0.49 % 100.00 % As of December 31, 2023 Accruing Past 30-59 Days 60-89 Days Due 90 Days or Nonaccrual Classes of Loans/Leases Current Past Due Past Due More Loans/Leases Total (dollars in thousands) C&I C&I - revolving $ 325,243 $ — $ — $ — $ — $ 325,243 C&I - other 1,459,818 4,848 5,603 1 11,508 1,481,778 CRE - owner occupied 604,602 — 83 — 2,680 607,365 CRE - non-owner occupied 1,003,267 631 — — 4,994 1,008,892 Construction and land development 1,418,016 — — — 2,509 1,420,525 Multi-family 987,971 — — — 8,172 996,143 Direct financing leases 30,501 186 188 — 289 31,164 1-4 family real estate 538,229 3,883 534 85 2,240 544,971 Consumer 126,868 103 3 — 361 127,335 $ 6,494,515 $ 9,651 $ 6,411 $ 86 $ 32,753 $ 6,543,416 As a percentage of total loan/lease portfolio 99.25 % 0.15 % 0.10 % 0.00 % 0.50 % 100.00 %
NPLs by classes of loans/leases	As of September 30, 2024 Accruing Past Nonaccrual Nonaccrual Due 90 Days or Loans/Leases Loans/Leases Percentage of Classes of Loans/Leases More with an ACL without an ACL Total NPLs Total NPLs (dollars in thousands) C&I: C&I - revolving $ 142 $ 195 $ — $ 337 1 % C&I - other 970 12,563 2,635 16,168 47 CRE - owner occupied — 841 285 1,126 3 CRE - non-owner occupied — 1,213 2,676 3,889 11 Construction and land development — 2,359 — 2,359 7 Multi-family — — 7,372 7,372 21 Direct financing leases — 422 — 422 1 1-4 family real estate 186 2,093 368 2,647 8 Consumer — 458 — 458 1 $ 1,298 $ 20,144 $ 13,336 $ 34,778 100 % As of December 31, 2023 Accruing Past Nonaccrual Nonaccrual Due 90 Days or Loans/Leases Loans/Leases Percentage of Classes of Loans/Leases More with an ACL without an ACL Total NPLs Total NPLs (dollars in thousands) C&I: C&I - revolving $ — $ — $ — $ — - % C&I - other 1 8,865 2,643 11,509 35 CRE - owner occupied — 530 2,150 2,680 8 CRE - non-owner occupied — 1,213 3,781 4,994 15 Construction and land development — 2,509 — 2,509 8 Multi-family — — 8,172 8,172 25 Direct financing leases — 206 83 289 1 1-4 family real estate 85 1,866 374 2,325 7 Consumer — 361 — 361 1 $ 86 $ 15,550 $ 17,203 $ 32,839 100 %
Allowance for credit losses on financing receivables	Changes in the ACL on loans/leases by portfolio segment for the three and nine months ended September 30, 2024 and 2023, respectively, are presented as follows: Three Months Ended September 30, 2024 CRE CRE Construction 1-4 C&I - C&I - Owner Non-Owner and Land Multi- Family Revolving Other* Occupied Occupied Development Family Real Estate Consumer Total (dollars in thousands) Balance, beginning $ 3,699 $ 30,544 $ 8,053 $ 12,376 $ 12,054 $ 14,257 $ 5,203 $ 1,520 $ 87,706 Change in ACL for writedown of LHFS to fair value — — — — — (1,812) — — (1,812) Provision 235 2,159 (472) (330) 2,371 649 (773) (11) 3,828 Charge-offs — (3,040) (10) — — (800) — (21) (3,871) Recoveries — 443 — — — — 22 5 470 Balance, ending $ 3,934 $ 30,106 $ 7,571 $ 12,046 $ 14,425 $ 12,294 $ 4,452 $ 1,493 $ 86,321 Nine Months Ended September 30, 2024 CRE CRE Construction 1-4 C&I - C&I - Owner Non-Owner and Land Multi- Family Revolving Other** Occupied Occupied Development Family Real Estate Consumer Total (dollars in thousands) Balance, beginning $ 4,224 $ 27,460 $ 8,223 $ 11,581 $ 16,856 $ 12,463 $ 4,917 $ 1,476 $ 87,200 Change in ACL for writedown of LHFS to fair value — — — — — (4,691) — — (4,691) Provision (290) 9,855 (642) 465 (2,431) 5,322 (464) 92 11,907 Charge-offs — (8,259) (10) — — (800) (24) (89) (9,182) Recoveries — 1,050 — — — — 23 14 1,087 Balance, ending $ 3,934 $ 30,106 $ 7,571 $ 12,046 $ 14,425 $ 12,294 $ 4,452 $ 1,493 $ 86,321 * Included within the C&I – Other column are ACL on leases with a beginning balance of $800 thousand, negative provision of $21 thousand, charge-offs of $104 thousand and recoveries of $17 thousand. ACL on leases was $692 thousand as of September 30, 2024. ** Included within the C&I – Other column are ACL on leases with a beginning balance of $992 thousand, negative provision of $195 thousand, charge-offs of $193 thousand and recoveries of $88 thousand. ACL on leases was $692 thousand as of September 30, 2024. Three Months Ended September 30, 2023 CRE CRE Construction 1-4 C&I - C&I - Owner Non-Owner and Land Multi- Family Revolving Other* Occupied Occupied Development Family Real Estate Consumer Total (dollars in thousands) Balance, beginning $ 4,101 $ 27,162 $ 8,731 $ 11,968 $ 15,888 $ 11,229 $ 5,213 $ 1,505 $ 85,797 Change in ACL for writedown of LHFS to fair value — — — — — 175 — — 175 Provision 368 1,111 192 (313) 992 875 (45) 80 3,260 Charge-offs — (1,734) (14) — (38) — — (30) (1,816) Recoveries — 215 3 26 — — — 9 253 Balance, ending $ 4,469 $ 26,754 $ 8,912 $ 11,681 $ 16,842 $ 12,279 $ 5,168 $ 1,564 $ 87,669 Nine Months Ended September 30, 2023 CRE CRE Construction 1-4 C&I - C&I - Owner Non-Owner and Land Multi- Family Revolving Other** Occupied Occupied Development Family Real Estate Consumer Total (dollars in thousands) Balance, beginning $ 4,457 $ 27,753 $ 9,965 $ 11,749 $ 14,262 $ 13,186 $ 4,963 $ 1,371 $ 87,706 Change in ACL for writedown of LHFS to fair value — (5) — — (147) (3,659) — — (3,811) Provision 12 3,986 (834) (99) 2,777 2,752 200 237 9,031 Charge-offs — (5,709) (222) — (50) — — (57) (6,038) Recoveries — 729 3 31 — — 5 13 781 Balance, ending $ 4,469 $ 26,754 $ 8,912 $ 11,681 $ 16,842 $ 12,279 $ 5,168 $ 1,564 $ 87,669 * Included within the C&I – Other column are ACL on leases with a beginning balance of $1.0 million, provision of $165 thousand, charge-offs of $133 thousand and recoveries of $43 thousand. ACL on leases was $1.1 million as of September 30, 2023. ** Included within the C& I – Other column are ACL on leases with a beginning balance of $970 thousand, provision of $224 thousand, charge-offs of $186 thousand and recoveries of $73 thousand. ACL on leases was $1.1 million as of September 30, 2023. The composition of the ACL on loans/leases by portfolio segment based on evaluation method are as follows: As of September 30, 2024 Amortized Cost of Loans Receivable Allowance for Credit Losses Individually Collectively Individually Collectively Evaluated for Evaluated for Evaluated for Evaluated for Credit Losses Credit Losses Total Credit Losses Credit Losses Total (dollars in thousands) C&I : C&I - revolving $ 1,361 $ 386,048 $ 387,409 $ 100 $ 3,834 $ 3,934 C&I - other* 23,442 1,405,880 1,429,322 6,377 23,729 30,106 24,803 1,791,928 1,816,731 6,477 27,563 34,040 CRE - owner occupied 26,214 595,858 622,072 2,232 5,339 7,571 CRE - non-owner occupied 19,188 1,084,506 1,103,694 667 11,379 12,046 Construction and land development 6,755 1,249,421 1,256,176 789 13,636 14,425 Multi-family 7,398 1,290,374 1,297,772 3 12,291 12,294 1-4 family real estate 3,328 584,184 587,512 318 4,134 4,452 Consumer 581 144,264 144,845 67 1,426 1,493 $ 88,267 $ 6,740,535 $ 6,828,802 $ 10,553 $ 75,768 $ 86,321 * Included within the C&I – Other category are leases individually evaluated of $422 thousand with a related allowance for credit losses of $14 thousand and leases collectively evaluated of $18.9 million with a related allowance for credit losses of $547 thousand as of September 30, 2024. As of December 31, 2023 Amortized Cost of Loans Receivable Allowance for Credit Losses Individually Collectively Individually Collectively Evaluated for Evaluated for Evaluated for Evaluated for Credit Losses Credit Losses Total Credit Losses Credit Losses Total (dollars in thousands) C&I : C&I - revolving $ 4,680 $ 320,563 $ 325,243 $ 632 $ 3,592 $ 4,224 C&I - other* 20,133 1,492,809 1,512,942 3,642 23,818 27,460 24,813 1,813,372 1,838,185 4,274 27,410 31,684 CRE - owner occupied 22,709 584,656 607,365 2,426 5,797 8,223 CRE - non-owner occupied 21,886 987,006 1,008,892 661 10,920 11,581 Construction and land development 2,726 1,417,799 1,420,525 809 16,047 16,856 Multi-family 8,206 987,937 996,143 3 12,460 12,463 1-4 family real estate 3,128 541,843 544,971 289 4,628 4,917 Consumer 508 126,827 127,335 56 1,420 1,476 $ 83,976 $ 6,459,440 $ 6,543,416 $ 8,518 $ 78,682 $ 87,200 * Included within the C&I – Other category are leases individually evaluated of $289 thousand with a related allowance for credit losses of $68 thousand and leases collectively evaluated of $30.9 million with a related allowance for credit losses of $924 thousand as of December 31, 2023.
Schedule of loans receivable by collateral type	As of September 30, 2024 Non Commercial Owner-occupied Owner-Occupied Owner Occupied Assets CRE Real Estate Real Estate Securities Equipment Other Total (dollars in thousands) C & I: C&I - revolving $ 1,361 $ — $ — $ — $ — $ — $ — $ 1,361 C&I - other* 2,174 — — — 5,172 13,197 2,899 23,442 3,535 — — — 5,172 13,197 2,899 24,803 CRE - owner occupied — 26,152 — 62 — — — 26,214 CRE - non-owner occupied — — 19,188 — — — — 19,188 Construction and land development — — 6,755 — — — — 6,755 Multi-family — — 7,398 — — — — 7,398 1-4 family real estate — — 177 3,151 — — — 3,328 Consumer — — 118 441 — — 22 581 $ 3,535 $ 26,152 $ 33,636 $ 3,654 $ 5,172 $ 13,197 $ 2,921 $ 88,267 * Included within the C&I – Other category are leases individually evaluated of $422 thousand with primary collateral of equipment as of September 30, 2024. As of December 31, 2023 Non Commercial Owner-occupied Owner-Occupied Owner Occupied Assets CRE Real Estate Real Estate Securities Equipment Other Total (dollars in thousands) C & I: C&I - revolving $ 4,680 $ — $ — $ — $ — $ — $ — $ 4,680 C&I - other* 871 — — — 5,191 13,249 822 20,133 5,551 — — — 5,191 13,249 822 24,813 CRE - owner occupied — 22,644 — 65 — — — 22,709 CRE - non-owner occupied — — 21,886 — — — — 21,886 Construction and land development — 150 2,576 — — — — 2,726 Multi-family — — 8,206 — — — — 8,206 1-4 family real estate — — 189 2,939 — — — 3,128 Consumer — — 119 365 — — 24 508 $ 5,551 $ 22,794 $ 32,976 $ 3,369 $ 5,191 $ 13,249 $ 846 $ 83,976 * Included within the C&I – Other category are leases individually evaluated of $289 thousand with primary collateral of equipment as of December 31, 2023.
Schedule of financing receivable credit quality indicators based on internally assigned Risk rating	As of September 30, 2024 Term Loans Amortized Cost Basis by Origination Year Revolving Loans Internally Assigned Amortized Risk Rating 2024 2023 2022 2021 2020 Prior Cost Basis Total (dollars in thousands) C&I - revolving Pass $ — $ — $ — $ — $ — $ — $ 365,674 $ 365,674 Special Mention — — — — — — 20,710 20,710 Substandard — — — — — — 1,025 1,025 Doubtful — — — — — — — — Total C&I - revolving $ — $ — $ — $ — $ — $ — $ 387,409 $ 387,409 C&I - other Pass $ 233,837 $ 304,461 $ 217,377 $ 81,387 $ 44,840 $ 157,640 $ — $ 1,039,542 Special Mention 8,789 6,443 3,182 4,664 2,744 1,135 — 26,957 Substandard 2,544 134 504 792 138 5,451 — 9,563 Doubtful — — — — — — — — Total C&I - other $ 245,170 $ 311,038 $ 221,063 $ 86,843 $ 47,722 $ 164,226 $ — $ 1,076,062 CRE - owner occupied Pass $ 54,674 $ 107,037 $ 123,285 $ 105,592 $ 99,115 $ 77,953 $ 13,834 $ 581,490 Special Mention 3,757 73 1,227 9,996 1,045 2,112 — 18,210 Substandard 2,859 287 519 448 16,677 1,582 — 22,372 Doubtful — — — — — — — — Total CRE - owner occupied $ 61,290 $ 107,397 $ 125,031 $ 116,036 $ 116,837 $ 81,647 $ 13,834 $ 622,072 CRE - non-owner occupied Pass $ 124,581 $ 215,307 $ 307,864 $ 163,489 $ 115,603 $ 136,261 $ 9,869 $ 1,072,974 Special Mention 4,341 118 56 — — 6,868 150 11,533 Substandard — 3,754 1,200 — 1,934 12,299 — 19,187 Doubtful — — — — — — — — Total CRE - non-owner occupied $ 128,922 $ 219,179 $ 309,120 $ 163,489 $ 117,537 $ 155,428 $ 10,019 $ 1,103,694 Construction and land development Pass $ 350,905 $ 530,578 $ 247,624 $ 86,243 $ 11,037 $ — $ 20,668 $ 1,247,055 Special Mention 2,367 — — — — — — 2,367 Substandard 4,188 — 1,367 1,199 — — — 6,754 Doubtful — — — — — — — — Total Construction and land development $ 357,460 $ 530,578 $ 248,991 $ 87,442 $ 11,037 $ — $ 20,668 $ 1,256,176 Multi-family Pass $ 144,968 $ 175,876 $ 311,668 $ 238,267 $ 235,691 $ 175,679 $ 8,225 $ 1,290,374 Special Mention — — — — — — — — Substandard — — — 7,398 — — — 7,398 Doubtful — — — — — — — — Total Multi-family $ 144,968 $ 175,876 $ 311,668 $ 245,665 $ 235,691 $ 175,679 $ 8,225 $ 1,297,772 1-4 family real estate Pass $ 95,411 $ 120,427 $ 94,051 $ 117,112 $ 80,953 $ 69,116 $ 7,036 $ 584,106 Special Mention 53 146 — 56 — 9 — 264 Substandard 91 331 832 639 257 964 28 3,142 Doubtful — — — — — — — — Total 1-4 family real estate $ 95,555 $ 120,904 $ 94,883 $ 117,807 $ 81,210 $ 70,089 $ 7,064 $ 587,512 Consumer Pass $ 10,315 $ 14,901 $ 6,780 $ 1,447 $ 2,553 $ 1,725 $ 106,463 $ 144,184 Special Mention — — — — — — 80 80 Substandard — 173 158 33 — 105 112 581 Doubtful — — — — — — — — Total Consumer $ 10,315 $ 15,074 $ 6,938 $ 1,480 $ 2,553 $ 1,830 $ 106,655 $ 144,845 Total $ 1,043,680 $ 1,480,046 $ 1,317,694 $ 818,762 $ 612,587 $ 648,899 $ 553,874 $ 6,475,542 As of December 31, 2023 Term Loans Amortized Cost Basis by Origination Year Revolving Loans Internally Assigned Amortized Risk Rating 2023 2022 2021 2020 2019 Prior Cost Basis Total (dollars in thousands) C&I - revolving Pass $ — $ — $ — $ — $ — $ — $ 294,449 $ 294,449 Special Mention — — — — — — 26,289 26,289 Substandard — — — — — — 4,505 4,505 Doubtful — — — — — — — — Total C&I - revolving $ — $ — $ — $ — $ — $ — $ 325,243 $ 325,243 C&I - other Pass $ 430,764 $ 301,225 $ 128,057 $ 68,882 $ 62,149 $ 132,171 $ — $ 1,123,248 Special Mention 11,617 8,777 5,572 3,088 1,024 386 — 30,464 Substandard 14 81 625 443 2,108 5,320 — 8,591 Doubtful — — — — — — — — Total C&I - other $ 442,395 $ 310,083 $ 134,254 $ 72,413 $ 65,281 $ 137,877 $ — $ 1,162,303 CRE - owner occupied Pass $ 90,708 $ 124,388 $ 139,598 $ 109,483 $ 28,702 $ 58,214 $ 12,959 $ 564,052 Special Mention 5,091 711 8,689 5,567 466 1,828 — 22,352 Substandard 1,955 564 24 15,978 1,312 1,128 — 20,961 Doubtful — — — — — — — — Total CRE - owner occupied $ 97,754 $ 125,663 $ 148,311 $ 131,028 $ 30,480 $ 61,170 $ 12,959 $ 607,365 CRE - non-owner occupied Pass $ 200,214 $ 276,055 $ 195,013 $ 119,428 $ 72,136 $ 78,346 $ 7,406 $ 948,598 Special Mention 16,842 58 223 12,057 2,359 6,719 150 38,408 Substandard 3,805 1,200 — 1,989 14,892 — — 21,886 Doubtful — — — — — — — — Total CRE - non-owner occupied $ 220,861 $ 277,313 $ 195,236 $ 133,474 $ 89,387 $ 85,065 $ 7,556 $ 1,008,892 Construction and land development Pass $ 467,045 $ 485,376 $ 271,881 $ 151,091 $ 1,911 $ 4,137 $ 30,304 $ 1,411,745 Special Mention 6,054 — — — — — — 6,054 Substandard — 1,517 1,209 — — — — 2,726 Doubtful — — — — — — — — Total Construction and land development $ 473,099 $ 486,893 $ 273,090 $ 151,091 $ 1,911 $ 4,137 $ 30,304 $ 1,420,525 Multi-family Pass $ 180,971 $ 195,939 $ 170,893 $ 239,410 $ 102,070 $ 96,897 $ 162 $ 986,342 Special Mention 1,595 — — — — — — 1,595 Substandard — — 8,206 — — — — 8,206 Doubtful — — — — — — — — Total Multi-family $ 182,566 $ 195,939 $ 179,099 $ 239,410 $ 102,070 $ 96,897 $ 162 $ 996,143 1-4 family real estate Pass $ 133,923 $ 103,460 $ 130,724 $ 89,642 $ 25,914 $ 54,850 $ 3,329 $ 541,842 Special Mention 28 — 59 — — — — 87 Substandard 144 215 815 637 519 712 — 3,042 Doubtful — — — — — — — — Total 1-4 family real estate $ 134,095 $ 103,675 $ 131,598 $ 90,279 $ 26,433 $ 55,562 $ 3,329 $ 544,971 Consumer Pass $ 17,722 $ 9,405 $ 2,573 $ 3,024 $ 622 $ 1,842 $ 91,580 $ 126,768 Special Mention — — — — — — 59 59 Substandard 175 119 12 12 — 133 57 508 Doubtful — — — — — — — — Total Consumer $ 17,897 $ 9,524 $ 2,585 $ 3,036 $ 622 $ 1,975 $ 91,696 $ 127,335 Total $ 1,568,667 $ 1,509,090 $ 1,064,173 $ 820,731 $ 316,184 $ 442,683 $ 471,249 $ 6,192,777
Schedule of financing receivable credit quality indicators based on delinquency status	As of September 30, 2024 Term Loans Amortized Cost Basis by Origination Year Revolving Loans Amortized Delinquency Status * 2024 2023 2022 2021 2020 Prior Cost Basis Total (dollars in thousands) C&I - other Performing $ 113,568 $ 109,363 $ 68,794 $ 23,476 $ 5,991 $ 476 $ — $ 321,668 Nonperforming 43 4,229 5,476 2,292 297 14 — 12,351 Total C&I - other $ 113,611 $ 113,592 $ 74,270 $ 25,768 $ 6,288 $ 490 $ — $ 334,019 Direct financing leases Performing $ 1,682 $ 6,212 $ 7,732 $ 1,653 $ 889 $ 651 $ — $ 18,819 Nonperforming — 67 211 48 91 5 — 422 Total Direct financing leases $ 1,682 $ 6,279 $ 7,943 $ 1,701 $ 980 $ 656 $ — $ 19,241 Total $ 115,293 $ 119,871 $ 82,213 $ 27,469 $ 7,268 $ 1,146 $ — $ 353,260 * Performing = loans/leases accruing and less than 90 days past due. Nonperforming = loans/leases on nonaccrual and accruing loans/leases that are greater than or equal to 90 days past due. As of December 31, 2023 Term Loans Amortized Cost Basis by Origination Year Revolving Loans Amortized Delinquency Status * 2023 2022 2021 2020 2019 Prior Cost Basis Total (dollars in thousands) C&I - other Performing $ 149,216 $ 103,804 $ 40,003 $ 12,590 $ 2,539 $ 132 $ — $ 308,284 Nonperforming 1,533 6,138 3,049 373 92 6 — 11,191 Total C&I - other $ 150,749 $ 109,942 $ 43,052 $ 12,963 $ 2,631 $ 138 $ — $ 319,475 Direct financing leases Performing $ 12,217 $ 11,170 $ 3,005 $ 2,631 $ 1,561 $ 291 $ — $ 30,875 Nonperforming — 50 43 176 20 — — 289 Total Direct financing leases $ 12,217 $ 11,220 $ 3,048 $ 2,807 $ 1,581 $ 291 $ — $ 31,164 Total $ 162,966 $ 121,162 $ 46,100 $ 15,770 $ 4,212 $ 429 $ — $ 350,639 * Performing = loans/leases accruing and less than 90 days past due. Nonperforming = loans/leases on nonaccrual and accruing loans/leases that are greater than or equal to 90 days past due.
Schedule of Gross Charge Offs of loans and Leases by Class of Receivable and Year of Origination	Three Months Ended September 30, 2024 Nine Months Ended September 30, 2024 Gross Charge-off by Origination Year Gross Charge-off by Origination Year Classes of Loans/Leases 2024 2023 2022 2021 2020 Prior Total 2024 2023 2022 2021 2020 Prior Total (dollars in thousands) (dollars in thousands) C&I: C&I - revolving $ — $ — $ — $ — $ — $ — $ — $ — $ — $ — $ — $ — $ — $ — C&I - other — 879 1,375 632 35 15 2,936 7 1,763 4,234 1,724 147 191 8,066 CRE - owner occupied — — — — — 10 10 — — — — — 10 10 CRE - non-owner occupied — — — — — — — — — — — — — — Construction and land development — — — — — — — — — — — — — — Multi-family — — — 800 — — 800 — — — 800 — — 800 Direct financing leases — — 67 — 27 10 104 — — 77 24 69 23 193 1-4 family real estate — — — — — — — — 21 — — — 3 24 Consumer 10 6 1 — — 4 21 10 7 42 11 15 4 89 $ 10 $ 885 $ 1,443 $ 1,432 $ 62 $ 39 $ 3,871 $ 17 $ 1,791 $ 4,353 $ 2,559 $ 231 $ 231 $ 9,182
Unfunded Loan Commitment
Notes Tables
Financing receivable credit quality indicators	Three Months Ended Nine Months Ended September 30, 2024 September 30, 2023 September 30, 2024 September 30, 2023 (dollars in thousands) Balance, beginning $ 10,360 $ 6,326 $ 9,529 $ 5,552 Provisions to expense (344) 546 487 1,320 Balance, ending $ 10,016 $ 6,872 $ 10,016 $ 6,872

Note 5 - DERIVATIVES AND HEDG_2

Note 5 - DERIVATIVES AND HEDGING ACTIVITIES (Tables)	9 Months Ended
Note 5 - DERIVATIVES AND HEDGING ACTIVITIES (Tables)	Sep. 30, 2024
DERIVATIVES AND HEDGING ACTIVITIES
Summary of derivatives	September 30, 2024 December 31, 2023 (dollars in thousands) Assets: Hedged Derivatives Cash Flow Hedges Interest rate caps $ 753 $ 2,847 Interest rate collars 62 — Interest rate swaps 958 1,689 Unhedged Derivatives Cash Flow Hedges Swaptions 4,086 — Fair Value Hedges Interest rate caps 314 951 Interest rate swaps 255,740 181,854 $ 261,913 $ 187,341 Liabilities: Hedged Derivatives Cash Flow Hedges Interest rate swaps $ (25,060) $ (30,407) Interest rate collars — (166) Fair Value Hedges Interest rate swaps (4,969) (3,308) Unhedged Derivatives Interest rate swaps (255,740) (181,854) $ (285,769) $ (215,735)
Summary of impact of AOCI	Three Months Ended September 30, 2024 Three Months Ended September 30, 2023 Interest and Interest Interest and Interest Dividend Income Expense Dividend Income Expense (dollars in thousands) Income and expense line items presented in the consolidated statements of income $ 125,420 $ 65,698 $ 108,568 $ 53,313 The effects of cash flow hedging: Gain on interest rate caps on deposits - (1,029) - (2,066) Gain on interest rate swaps on junior subordinated debentures - (339) - (328) Loss on interest rate swaps and collars on loans (3,000) - (2,495) - The effects of fair value hedging: Gain on interest rate swaps on loans 968 - 828 - Nine Months Ended September 30, 2024 Nine Months Ended September 30, 2023 Interest and Interest Interest and Interest Dividend Income Expense Dividend Income Expense (dollars in thousands) Income and expense line items presented in the consolidated statements of income $ 360,215 $ 189,631 $ 301,162 $ 135,892 The effects of cash flow hedging: Gain on interest rate caps on deposits - (3,184) - (5,522) Gain on interest rate swaps on junior subordinated debentures - (1,012) - (830) Loss on interest rate swaps and collars on loans (8,961) - (6,757) - The effects of fair value hedging: Gain on interest rate swaps on loans 2,930 - 828 -
Schedule of hedged interest rate swaps and non-hedged interest rate swaps are collateralized by investment securities with carrying values	September 30, 2024 December 31, 2023 (dollars in thousands) Cash $ 94,100 $ 51,680 U.S. govt. sponsored agency securities 6,571 6,413 Municipal securities 156,358 68,651 Residential mortgage-backed and related securities 19,855 23,358 $ 276,884 $ 150,102
Interest rate caps
DERIVATIVES AND HEDGING ACTIVITIES
Schedule of interest rate caps	Balance Sheet Fair Value as of Hedged Item Effective Date Maturity Date Location Notional Amount Strike Rate September 30, 2024 December 31, 2023 (dollars in thousands) Deposits 1/1/2020 1/1/2024 Derivatives - Assets $ 25,000 1.75 % $ - $ (79) Deposits 1/1/2020 1/1/2024 Derivatives - Assets 50,000 1.57 % - - Deposits 1/1/2020 1/1/2024 Derivatives - Assets 25,000 1.80 % - - Deposits 1/1/2020 1/1/2025 Derivatives - Assets 25,000 1.75 % 188 672 Deposits 1/1/2020 1/1/2025 Derivatives - Assets 50,000 1.57 % 376 1,503 Deposits 1/1/2020 1/1/2025 Derivatives - Assets 25,000 1.80 % 189 751 $ 200,000 $ 753 $ 2,847
Changes in the fair value of the underlying derivative contracts	Balance Sheet Fair Value as of Effective Date Maturity Date Location Notional Amount Strike Rate September 30, 2024 December 31, 2023 (dollars in thousands) 2/1/2020 2/1/2024 Derivatives - Assets $ 25,000 1.90 % $ - $ 79 3/1/2020 3/3/2025 Derivatives - Assets 25,000 1.90 % 314 872 $ 50,000 $ 314 $ 951
Interest rate swaps
DERIVATIVES AND HEDGING ACTIVITIES
Schedule of interest rate caps	Balance Sheet Fair Value as of Hedged Item Effective Date Maturity Date Location Notional Amount Receive Rate Pay Rate September 30, 2024 December 31, 2023 (dollars in thousands) QCR Holdings Statutory Trust V 7/7/2018 7/7/2028 Derivatives - Assets $ 10,000 5.37 % 4.54 % $ 190 $ 335 Community National Statutory Trust III 9/15/2018 9/15/2028 Derivatives - Assets 3,500 6.96 % 4.75 % 87 118 Guaranty Bankshares Statutory Trust I 9/15/2018 9/15/2028 Derivatives - Assets 4,500 6.96 % 4.75 % 68 152 Community National Statutory Trust II 9/20/2018 9/20/2028 Derivatives - Assets 3,000 7.25 % 5.17 % 58 101 QCR Holdings Statutory Trust II 9/30/2018 9/30/2028 Derivatives - Assets 10,000 7.72 % 5.85 % 194 341 QCR Holdings Statutory Trust III 9/30/2018 9/30/2028 Derivatives - Assets 8,000 7.72 % 5.85 % 155 272 Guaranty Statutory Trust II* 5/23/2019 2/23/2026 Derivatives - Assets 10,310 6.81 % 4.09 % 206 370 QCR Holdings Subordinated Note 3/1/2024 2/15/2028 Derivatives - Liabilities 65,000 5.34 % 4.02 % (1,582) - $ 114,310 $ (624) $ 1,689 * Acquired on April 1, 2022 with GFED acquisition. Balance Sheet Fair Value as of Hedged Item Effective Date Maturity Date Location Notional Amount Receive Rate Pay Rate September 30, 2024 December 31, 2023 (dollars in thousands) Loans 7/1/2021 7/1/2031 Derivatives - Liabilities $ 35,000 1.40 % 5.33 % $ (4,167) $ (5,004) Loans 7/1/2021 7/1/2031 Derivatives - Liabilities 50,000 1.40 % 5.33 % (5,952) (7,149) Loans 7/1/2021 7/1/2031 Derivatives - Liabilities 40,000 1.40 % 5.33 % (4,772) (5,730) Loans 10/1/2022 7/1/2031 Derivatives - Liabilities 25,000 1.30 % 5.33 % (3,005) (3,696) Loans 4/1/2022 4/1/2027 Derivatives - Liabilities 15,000 1.91 % 5.33 % (558) (868) Loans 4/1/2022 4/1/2027 Derivatives - Liabilities 50,000 1.91 % 5.33 % (1,861) (2,892) Loans 4/1/2022 4/1/2027 Derivatives - Liabilities 35,000 1.91 % 5.33 % (1,303) (2,024) Loans 4/1/2022 4/1/2027 Derivatives - Liabilities 50,000 1.91 % 5.33 % (1,860) (3,044) $ 300,000 $ (23,478) $ (30,407) Balance Sheet Fair Value as of Hedged Item Effective Date Maturity Date Location Notional Amount Receive Rate Pay Rate September 30, 2024 December 31, 2023 (dollars in thousands) Loans 7/12/2023 8/1/2025 Derivatives - Assets $ 15,000 5.15 % 4.60 % $ (83) $ (69) Loans 7/12/2023 2/1/2026 Derivatives - Assets 25,000 5.15 % 4.38 % (252) (195) Loans 7/12/2023 2/1/2026 Derivatives - Assets 15,000 5.15 % 4.38 % (151) (117) Loans 7/12/2023 2/1/2026 Derivatives - Assets 20,000 5.15 % 4.38 % (202) (140) Loans 7/12/2023 8/1/2026 Derivatives - Assets 30,000 5.15 % 4.21 % (413) (293) Loans 7/12/2023 8/1/2026 Derivatives - Assets 15,000 5.15 % 4.21 % (207) (146) Loans 7/12/2023 8/1/2026 Derivatives - Assets 20,000 5.15 % 4.21 % (276) (176) Loans 7/12/2023 2/1/2027 Derivatives - Assets 32,500 5.15 % 4.08 % (539) (364) Loans 7/12/2023 2/1/2027 Derivatives - Assets 15,000 5.15 % 4.08 % (249) (168) Loans 7/12/2023 2/1/2027 Derivatives - Assets 20,000 5.15 % 4.08 % (332) (202) Loans 7/12/2023 8/1/2027 Derivatives - Assets 32,500 5.15 % 3.98 % (606) (397) Loans 7/12/2023 8/1/2027 Derivatives - Assets 15,000 5.15 % 3.98 % (280) (183) Loans 7/12/2023 8/1/2027 Derivatives - Assets 25,000 5.15 % 3.98 % (466) (276) Loans 7/12/2023 2/1/2028 Derivatives - Assets 30,000 5.15 % 3.90 % (609) (388) Loans 7/12/2023 2/1/2028 Derivatives - Assets 15,000 5.15 % 3.90 % (304) (194) $ 325,000 $ (4,969) $ (3,308)
Changes in the fair value of the underlying derivative contracts	September 30, 2024 December 31, 2023 Notional Amount Estimated Fair Value Notional Amount Estimated Fair Value (dollars in thousands) Non-Hedging Interest Rate Derivatives Assets: Interest rate swap contracts $ 3,898,579 $ 255,740 $ 3,308,024 $ 181,854 Non-Hedging Interest Rate Derivatives Liabilities: Interest rate swap contracts $ 3,898,579 $ 255,740 $ 3,308,024 $ 181,854
Interest rate collars
DERIVATIVES AND HEDGING ACTIVITIES
Schedule of interest rate caps	Fair Value as of Hedged Item Effective Date Maturity Date Location Notional Amount Cap Strike Rate Floor Strike Rate September 30, 2024 December 31, 2023 Loans 10/1/2022 10/1/2026 Derivatives - Liabilities $ 50,000 4.40 % 2.44 % $ 62 $ (166)
Swaptions
DERIVATIVES AND HEDGING ACTIVITIES
Changes in the fair value of the underlying derivative contracts	Fair Value as of Effective Date Maturity Date Location Notional Amount Strike Rate September 30, 2024 December 31, 2023 (dollars in thousands) 7/30/2024 7/30/2025 Derivatives - Assets $ 77,600 2.13 % $ 317 N/A 7/30/2024 7/30/2025 Derivatives - Assets 33,100 2.63 % 390 N/A 7/30/2024 7/30/2025 Derivatives - Assets 28,254 2.64 % 342 N/A 7/30/2024 7/30/2025 Derivatives - Assets 66,247 2.14 % 278 N/A 7/30/2024 1/29/2026 Derivatives - Assets 20,750 2.62 % 384 N/A 7/30/2024 1/29/2026 Derivatives - Assets 41,700 2.12 % 335 N/A 7/30/2024 1/30/2026 Derivatives - Assets 36,546 2.14 % 301 N/A 7/30/2024 1/30/2026 Derivatives - Assets 18,453 2.64 % 350 N/A 7/30/2024 7/30/2026 Derivatives - Assets 16,100 2.63 % 385 N/A 7/30/2024 7/30/2026 Derivatives - Assets 29,800 2.13 % 348 N/A 7/30/2024 7/30/2026 Derivatives - Assets 25,971 2.14 % 309 N/A 7/30/2024 7/30/2026 Derivatives - Assets 14,280 2.64 % 347 N/A $ 408,801 $ 4,086 N/A

Note 6 - INCOME TAXES (Tables)

Note 6 - INCOME TAXES (Tables)	9 Months Ended
Note 6 - INCOME TAXES (Tables)	Sep. 30, 2024
INCOME TAXES
Schedule of federal and state income tax expense	For the Three Months Ended September 30, For the Nine Months Ended September 30, 2024 2023 2024 2023 % of % of % of % of Pretax Pretax Pretax Pretax Amount Income Amount Income Amount Income Amount Income (dollars in thousands) (dollars in thousands) Computed "expected" tax expense $ 6,264 21.0 % $ 5,661 21.0 % $ 18,773 21.0 % $ 18,751 21.0 % Tax exempt income, net (4,204) (14.1) (3,705) (13.7) (11,965) (13.4) (10,103) (11.3) Bank-owned life insurance (171) (0.6) (376) (1.4) (975) (1.1) (700) (0.8) State income taxes, net of federal benefit, current year 1,084 3.6 955 3.5 3,186 3.6 3,383 3.8 Tax credits (26) (0.1) (202) (0.7) (77) (0.1) (411) (0.5) Income from tax credit equity investments (546) (1.8) (449) (1.7) (1,639) (1.8) (1,340) (1.5) Excess tax benefit on stock options exercised and restricted stock awards vested (310) (1.0) (7) — (834) (0.9) (451) (0.5) Other (46) (0.1) (37) (0.2) (698) (0.8) (540) (0.6) Federal and state income tax expense $ 2,045 6.9 % $ 1,840 6.8 % $ 5,771 6.5 % $ 8,589 9.6 %
Schedule of consolidated statements of operations	For the Three Months Ended For the Nine Months Ended September 30, 2024 June 30, 2024 September 30, 2023 September 30, 2024 September 30, 2023 (dollars in thousands) (dollars in thousands) Tax credits recognized $ 2,159 $ 2,115 $ 1,462 $ 6,478 $ 4,366 Other tax benefits recognized 671 613 515 2,013 1,537 Amortization (2,076) (2,092) (1,203) (6,229) (3,783) Net benefit included in income tax 754 636 774 2,262 2,120 Other income — — — — — Allocated income on investments — — — — — Net benefit included in noninterest income — — — — — Net benefit included in the Consolidated Statements of Operations $ 754 $ 636 $ 774 $ 2,262 $ 2,120

Note 7 - EARNINGS PER SHARE (Ta

Note 7 - EARNINGS PER SHARE (Tables)	9 Months Ended
Note 7 - EARNINGS PER SHARE (Tables)	Sep. 30, 2024
EARNINGS PER SHARE
Schedule of computation of earnings per share on a basic and diluted basis	Three months ended Nine months ended September 30, September 30, 2024 2023 2024 2023 (dollars in thousands, except share data) Net income $ 27,785 $ 25,121 $ 83,625 $ 80,703 Basic EPS $ 1.65 $ 1.50 $ 4.97 $ 4.82 Diluted EPS $ 1.64 $ 1.49 $ 4.94 $ 4.79 Weighted average common shares outstanding 16,846,200 16,717,303 16,814,787 16,731,847 Weighted average common shares issuable upon exercise of stock options and under the employee stock purchase plan 136,200 130,648 123,522 131,356 Weighted average common and common equivalent shares outstanding 16,982,400 16,847,951 16,938,309 16,863,203

Note 8 - FAIR VALUE (Tables)

Note 8 - FAIR VALUE (Tables)	9 Months Ended
Note 8 - FAIR VALUE (Tables)	Sep. 30, 2024
Notes Tables
Schedule of assets measured at fair value	Fair Value Measurements at Reporting Date Using Quoted Prices Significant in Active Other Significant Markets for Observable Unobservable Identical Assets Inputs Inputs Fair Value (Level 1) (Level 2) (Level 3) (dollars in thousands) September 30, 2024: Securities AFS: U.S. treasuries and govt. sponsored agency securities $ 18,621 $ — $ 18,621 $ — Residential mortgage-backed and related securities 53,487 — 53,487 — Municipal securities 171,162 — 171,162 — Asset-backed securities 10,455 — 10,455 — Other securities 38,140 — 38,140 — Securities trading 58,685 — — 58,685 Derivatives 261,913 — 261,913 — Total assets measured at fair value $ 612,463 $ — $ 553,778 $ 58,685 Derivatives $ 285,769 $ — $ 285,769 $ — Total liabilities measured at fair value $ 285,769 $ — $ 285,769 $ — December 31, 2023: Securities AFS: U.S. govt. sponsored agency securities $ 14,973 $ — $ 14,973 $ — Residential mortgage-backed and related securities 59,196 — 59,196 — Municipal securities 170,987 — 170,987 — Asset-backed securities 15,423 — 15,423 — Other securities 39,076 — 39,076 — Securities trading 22,369 — — 22,369 Derivatives 187,341 — 187,341 — Total assets measured at fair value $ 509,365 $ — $ 486,996 $ 22,369 Derivatives $ 215,735 $ — $ 215,735 $ — Total liabilities measured at fair value $ 215,735 $ — $ 215,735 $ — Fair Value Measurements at Reporting Date Using Quoted Prices Significant in Active Other Significant Markets for Observable Unobservable Identical Assets Inputs Inputs Fair Value Level 1 Level 2 Level 3 (dollars in thousands) September 30, 2024: Loans/leases evaluated individually $ 36,118 $ — $ — $ 36,118 Loans receivable held for sale in preparation for securitization 165,941 — — 165,941 OREO 399 — — 399 Other repossessed assets 610 — — 610 $ 203,068 $ — $ — $ 203,068 December 31, 2023: Loans/leases evaluated individually $ 33,656 $ — $ — $ 33,656 OREO 1,455 — — 1,455 $ 35,111 $ — $ — $ 35,111
Schedule of changes in fair value of trading securities	For the For the Three Months Ended Nine Months Ended September 30, 2024 September 30, 2024 (dollars in thousands) Balance at the beginning of the period $ 22,362 $ 22,369 Trading securities purchased 36,670 36,670 Fair value gain (loss) (347) (354) Balance at the end of the period $ 58,685 $ 58,685
Schedule of assets measured at fair value, valuation techniques	Quantitative Information about Level Fair Value Measurements Fair Value Fair Value September 30, December 31, 2024 2023 Valuation Technique Unobservable Input Range (dollars in thousands) Loans/leases evaluated individually $ 36,118 $ 33,656 Appraisal of collateral Appraisal adjustments -10.00 % to -30.00 % Loans receivable held for sale in preparation for securitization 165,941 — Market prices for similar loans Market price adjustments n/a OREO 399 1,455 Appraisal of collateral Appraisal adjustments 0.00 % to -35.00 % Other repossessed assets 610 — Average auction prices Market price adjustments n/a
Schedule of assets and liabilities measured at fair value	Fair Value As of September 30, 2024 As of December 31, 2023 Hierarchy Carrying Estimated Carrying Estimated Level Value Fair Value Value Fair Value (dollars in thousands) Cash and due from banks Level 1 $ 103,840 $ 103,840 $ 97,123 $ 97,123 Federal funds sold Level 2 13,200 13,200 35,450 35,450 Interest-bearing deposits at financial institutions Level 2 145,959 145,959 104,919 104,919 Investment securities: HTM Level 2 795,496 791,659 683,504 680,279 AFS Level 2 291,865 291,865 299,655 299,655 Trading Level 3 58,685 58,685 22,369 22,369 Loans/leases receivable, net Level 3 33,443 36,118 31,163 33,656 Loans/leases receivable, net Level 2 6,709,038 6,483,278 6,425,053 6,125,433 Derivatives Level 2 261,913 261,913 187,341 187,341 Deposits: Nonmaturity deposits Level 2 5,749,506 5,749,506 5,504,323 5,504,323 Time deposits Level 2 1,235,127 1,235,442 1,009,682 996,746 Short-term borrowings Level 2 2,750 2,750 1,500 1,500 FHLB advances Level 2 375,383 377,501 435,000 437,178 Subordinated notes Level 2 233,383 238,978 233,064 240,235 Junior subordinated debentures Level 2 48,828 41,114 48,731 40,397 Derivatives Level 2 285,769 285,769 215,735 215,735

Note 9 - BUSINESS SEGMENT INF_2

Note 9 - BUSINESS SEGMENT INFORMATION (Tables)	9 Months Ended
Note 9 - BUSINESS SEGMENT INFORMATION (Tables)	Sep. 30, 2024
Notes Tables
Schedule of business segment information	Commercial Banking Intercompany Consolidated QCBT CRBT CSB GB All other Eliminations Total (dollars in thousands) Three Months Ended September 30, 2024 Total revenue $ 43,685 $ 48,327 $ 22,470 $ 38,120 $ 35,493 $ (35,518) $ 152,577 Net interest income 18,775 18,456 11,745 14,589 (4,232) 389 59,722 Provision for credit losses 2,537 1,696 (186) (563) — — 3,484 Net income (loss) from continuing operations 4,911 15,946 5,527 7,531 28,339 (34,469) 27,785 Goodwill 2,791 14,980 9,888 110,936 — — 138,595 Intangibles — 692 1,006 10,053 — — 11,751 Total assets 2,552,962 2,625,943 1,519,585 2,360,301 1,304,717 (1,274,943) 9,088,565 Three Months Ended September 30, 2023 Total revenue $ 38,165 $ 43,592 $ 19,225 $ 34,498 $ 31,878 $ (32,197) $ 135,161 Net interest income 17,198 16,852 11,136 13,743 (3,958) 284 55,255 Provision for credit losses 2,686 503 275 342 — — 3,806 Net income (loss) from continuing operations 5,856 13,175 4,740 6,801 25,641 (31,092) 25,121 Goodwill 3,223 14,980 9,888 110,936 — — 139,027 Intangibles — 950 1,579 12,008 — — 14,537 Total assets 2,433,084 2,442,263 1,417,249 2,242,638 1,146,137 (1,141,314) 8,540,057 Nine Months Ended September 30, 2024 Total revenue $ 125,933 $ 146,469 $ 64,459 $ 109,669 $ 106,457 $ (107,868) $ 445,119 Net interest income 53,463 52,464 34,104 41,965 (12,515) 1,103 170,584 Provision for credit losses 8,990 3,490 47 (578) — — 11,949 Net income (loss) from continuing operations 15,371 51,725 14,603 20,803 85,329 (104,206) 83,625 Goodwill 2,791 14,980 9,888 110,936 — — 138,595 Intangibles — 692 1,006 10,053 — — 11,751 Total assets 2,552,962 2,625,943 1,519,585 2,360,301 1,304,717 (1,274,943) 9,088,565 Nine Months Ended September 30, 2023 Total revenue $ 106,664 $ 138,018 $ 53,126 $ 90,443 $ 101,472 $ (103,606) $ 386,117 Net interest income 50,590 50,254 32,683 42,716 (11,911) 938 165,270 Provision for credit losses 7,879 2,499 965 (3) — — 11,340 Net income (loss) from continuing operations 17,710 48,928 14,113 17,344 82,266 (99,658) 80,703 Goodwill 3,223 14,980 9,888 110,936 — — 139,027 Intangibles — 950 1,579 12,008 — — 14,537 Total assets 2,433,084 2,442,263 1,417,249 2,242,638 1,146,137 (1,141,314) 8,540,057

Note 10 - REGULATORY CAPITAL _2

Note 10 - REGULATORY CAPITAL REQUIREMENTS (Tables)	9 Months Ended
Note 10 - REGULATORY CAPITAL REQUIREMENTS (Tables)	Sep. 30, 2024
Notes Tables
Schedule of the company and the subsidiary banks actual capital amounts and ratios	For Capital Adequacy To Be Well Capitalized For Capital Purposes With Capital Under Prompt Corrective Actual Adequacy Purposes Conservation Buffer Action Provisions Amount Ratio Amount Ratio Amount Ratio Amount Ratio ( dollars in thousands) As of September 30, 2024: Company: Total risk-based capital $ 1,243,438 13.87 % $ 717,351 > 8.00 % $ 941,523 > 10.50 % $ 896,689 > 10.00 % Tier 1 risk-based capital 926,516 10.33 538,013 > 6.00 762,185 > 8.50 717,351 > 8.00 Tier 1 leverage 926,516 10.50 352,823 > 4.00 352,823 > 4.00 441,029 > 5.00 Common equity Tier 1 877,688 9.79 403,510 > 4.50 627,682 > 7.00 582,848 > 6.50 Quad City Bank & Trust: Total risk-based capital $ 316,500 13.23 % $ 191,451 > 8.00 % $ 251,280 > 10.50 % $ 239,314 > 10.00 % Tier 1 risk-based capital 286,547 11.97 143,588 > 6.00 203,417 > 8.50 191,451 > 8.00 Tier 1 leverage 286,547 11.19 102,468 > 4.00 102,468 > 4.00 128,085 > 5.00 Common equity Tier 1 286,547 11.97 107,691 > 4.50 167,520 > 7.00 155,554 > 6.50 Cedar Rapids Bank & Trust: Total risk-based capital $ 434,183 14.64 % $ 237,243 > 8.00 % $ 311,381 > 10.50 % $ 296,554 > 10.00 % Tier 1 risk-based capital 406,490 13.71 177,932 > 6.00 252,071 > 8.50 237,243 > 8.00 Tier 1 leverage 406,490 16.17 100,568 > 4.00 100,568 > 4.00 125,710 > 5.00 Common equity Tier 1 406,490 13.71 133,449 > 4.50 207,588 > 7.00 192,760 > 6.50 Community State Bank: Total risk-based capital $ 184,706 12.91 % $ 114,468 > 8.00 % $ 150,239 > 10.50 % $ 143,085 > 10.00 % Tier 1 risk-based capital 171,356 11.98 85,851 > 6.00 121,622 > 8.50 114,468 > 8.00 Tier 1 leverage 171,356 11.47 59,760 > 4.00 59,760 > 4.00 74,700 > 5.00 Common equity Tier 1 171,356 11.98 64,388 > 4.50 100,159 > 7.00 93,005 > 6.50 Guaranty Bank: Total risk-based capital $ 289,189 13.78 % $ 167,886 > 8.00 % $ 220,350 > 10.50 % $ 209,857 > 10.00 % Tier 1 risk-based capital 266,765 12.71 125,914 > 6.00 178,379 > 8.50 167,886 > 8.00 Tier 1 leverage 266,765 11.89 89,727 > 4.00 89,727 > 4.00 112,159 > 5.00 Common equity Tier 1 266,765 12.71 94,436 > 4.50 146,900 > 7.00 136,407 > 6.50 For Capital Adequacy To Be Well Capitalized For Capital Purposes With Capital Under Prompt Corrective Actual Adequacy Purposes Conservation Buffer Action Provisions Amount Ratio Amount Ratio Amount Ratio Amount Ratio ( dollars in thousands) As of December 31, 2023: Company: Total risk-based capital $ 1,171,047 14.29 % $ 655,461 > 8.00 % $ 860,293 > 10.50 % $ 819,327 > 10.00 % Tier 1 risk-based capital 841,052 10.27 491,596 > 6.00 696,428 > 8.50 655,461 > 8.00 Tier 1 leverage 841,052 10.03 335,420 > 4.00 335,420 > 4.00 419,275 > 5.00 Common equity Tier 1 792,321 9.67 368,697 > 4.50 573,529 > 7.00 532,562 > 6.50 Quad City Bank & Trust: Total risk-based capital $ 300,413 12.67 % $ 189,707 > 8.00 % $ 248,990 > 10.50 % $ 237,133 > 10.00 % Tier 1 risk-based capital 270,744 11.42 142,280 > 6.00 201,563 > 8.50 189,707 > 8.00 Tier 1 leverage 270,744 11.23 96,425 > 4.00 96,425 > 4.00 120,531 > 5.00 Common equity Tier 1 270,744 11.42 106,710 > 4.50 165,993 > 7.00 154,137 > 6.50 Cedar Rapids Bank & Trust: Total risk-based capital $ 381,514 15.60 % $ 195,687 > 8.00 % $ 256,840 > 10.50 % $ 244,609 > 10.00 % Tier 1 risk-based capital 354,940 14.51 146,766 > 6.00 207,918 > 8.50 195,687 > 8.00 Tier 1 leverage 354,940 14.77 96,093 > 4.00 96,093 > 4.00 120,116 > 5.00 Common equity Tier 1 354,940 14.51 110,074 > 4.50 171,227 > 7.00 158,996 > 6.50 Community State Bank: Total risk-based capital $ 171,747 13.22 % $ 103,903 > 8.00 % $ 136,372 > 10.50 % $ 129,878 > 10.00 % Tier 1 risk-based capital 156,629 12.06 77,927 > 6.00 110,397 > 8.50 103,903 > 8.00 Tier 1 leverage 156,629 11.19 56,005 > 4.00 56,005 > 4.00 70,007 > 5.00 Common equity Tier 1 156,629 12.06 58,445 > 4.50 90,915 > 7.00 84,421 > 6.50 Guaranty Bank: Total risk-based capital $ 267,822 12.68 % $ 168,967 > 8.00 % $ 221,770 > 10.50 % $ 211,209 > 10.00 % Tier 1 risk-based capital 244,506 11.58 126,726 > 6.00 179,528 > 8.50 168,967 > 8.00 Tier 1 leverage 244,506 11.41 85,688 > 4.00 85,688 > 4.00 107,110 > 5.00 Common equity Tier 1 244,506 11.58 95,044 > 4.50 147,847 > 7.00 137,286 > 6.50

Note 1 - SUMMARY OF SIGNIFICA_3

Note 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details)	9 Months Ended
	Sep. 30, 2024 subsidiary
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Number of subsidiaries commercial banks	4
Maximum term for financial receivable	1 year

Note 2 - INVESTMENT SECURITIE_2

Note 2 - INVESTMENT SECURITIES (Details) $ in Thousands	3 Months Ended		9 Months Ended
Note 2 - INVESTMENT SECURITIES (Details) $ in Thousands	Sep. 30, 2024 USD ($) state issuer security	Mar. 31, 2023 USD ($)	Sep. 30, 2024 USD ($) state item issuer security	Sep. 30, 2023 USD ($)	Dec. 31, 2023 USD ($) state issuer
Debt Securities, Available-for-Sale, Unrealized Loss Position [Line Items]
Number of securities \| security	662		662
Aggregate losses of securities (as a percent)	7.20%		7.20%
Available-for-sale, unrealized loss positions, qualitative disclosure, number of positions \| security	498		498
Available-for-sale, unrealized loss positions, qualitative disclosure, number of positions, greater than or equal to one year \| security	459		459
Securities trading, at fair value	$ 58,685		$ 58,685		$ 22,369
Recognized trading gain (loss)	$ (200)		$ 53
Number of charters owning municipal securities \| item			4
General Obligation Bonds
Debt Securities, Available-for-Sale, Unrealized Loss Position [Line Items]
Number of issuers \| issuer	79		79		82
Other investments	$ 106,800		$ 106,800		$ 99,400
Number of states holding investments \| state	17		17		18
General Obligation Bonds \| Aggregate Fair Value Exceeding 5 Million
Debt Securities, Available-for-Sale, Unrealized Loss Position [Line Items]
Number of states holding investments \| state	9		9		8
General Obligation Bonds \| Aggregate Fair Value Exceeding 5 Million \| Minimum
Debt Securities, Available-for-Sale, Unrealized Loss Position [Line Items]
Other investments	$ 5,000		$ 5,000		$ 5,000
Revenue Bonds
Debt Securities, Available-for-Sale, Unrealized Loss Position [Line Items]
Number of issuers \| issuer	162		162		169
Other investments	$ 855,000		$ 855,000		$ 750,800
Number of states holding investments \| state	31		31		31
Revenue Bonds \| Aggregate Fair Value Exceeding 5 Million
Debt Securities, Available-for-Sale, Unrealized Loss Position [Line Items]
Number of states holding investments \| state	13		13		15
Revenue Bonds \| Aggregate Fair Value Exceeding 5 Million \| Minimum
Debt Securities, Available-for-Sale, Unrealized Loss Position [Line Items]
Other investments	$ 5,000		$ 5,000		$ 5,000
Revenue Bonds \| Aggregate Book Or Market Value Exceeded 5% of The Company Equity
Debt Securities, Available-for-Sale, Unrealized Loss Position [Line Items]
Number of issuers \| issuer	2		2		2
Percentage threshold	5%		5%
Other securities
Debt Securities, Available-for-Sale, Unrealized Loss Position [Line Items]
Provision for credit loss expense				$ 989
Corporate securities
Debt Securities, Available-for-Sale, Unrealized Loss Position [Line Items]
Provision for credit loss expense		$ 989	$ (445)

Note 2 - INVESTMENT SECURITIE_3

Note 2 - INVESTMENT SECURITIES - Amortized Cost and Fair Value of HTM and AFS Investment Securities (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Jun. 30, 2024	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Dec. 31, 2022
Securities HTM:
Securities HTM, Amortized cost	$ 795,699		$ 683,707
Securities HTM, Allowance for Credit (Losses)	(203)	$ (203)	(203)
Securities HTM, Gross Unrealized Gains	34,994		33,429
Securities HTM, Gross Unrealized (Losses)	(38,831)		(36,654)
Securities HTM, Fair Value	791,659		680,279
Securities AFS:
Securities AFS, Amortized Cost	334,466		348,633
Securities AFS, Allowance for Credit (Losses)			(989)
Securities AFS, Gross Unrealized Gains	157		190
Securities AFS, Gross Unrealized (Losses)	(42,758)		(48,179)
Securities AFS, Fair Value	291,865		299,655
U.S. treasuries and govt. sponsored agency securities
Securities AFS:
Securities AFS, Amortized Cost	20,622		17,399
Securities AFS, Gross Unrealized Gains	13		12
Securities AFS, Gross Unrealized (Losses)	(2,014)		(2,438)
Securities AFS, Fair Value	18,621		14,973
Residential mortgage-backed and related securities
Securities AFS:
Securities AFS, Amortized Cost	57,924		65,168
Securities AFS, Gross Unrealized Gains	5
Securities AFS, Gross Unrealized (Losses)	(4,442)		(5,972)
Securities AFS, Fair Value	53,487		59,196
Municipal securities
Securities HTM:
Securities HTM, Amortized cost	794,649		682,657
Securities HTM, Allowance for Credit (Losses)	(202)	(202)	(202)	$ (180)	$ (180)	$ (180)
Securities HTM, Gross Unrealized Gains	34,994		33,385
Securities HTM, Gross Unrealized (Losses)	(38,831)		(36,639)
Securities HTM, Fair Value	790,610		679,201
Securities AFS:
Securities AFS, Amortized Cost	204,879		206,566
Securities AFS, Gross Unrealized Gains	5		11
Securities AFS, Gross Unrealized (Losses)	(33,722)		(35,590)
Securities AFS, Fair Value	171,162		170,987
Asset-backed securities
Securities AFS:
Securities AFS, Amortized Cost	10,326		15,261
Securities AFS, Gross Unrealized Gains	129		167
Securities AFS, Gross Unrealized (Losses)			(5)
Securities AFS, Fair Value	10,455		15,423
Other securities
Securities HTM:
Securities HTM, Amortized cost	1,050		1,050
Securities HTM, Allowance for Credit (Losses)	(1)	$ (1)	(1)
Securities HTM, Gross Unrealized Gains			44
Securities HTM, Gross Unrealized (Losses)			(15)
Securities HTM, Fair Value	1,049		1,078
Securities AFS:
Securities AFS, Amortized Cost	40,715		44,239
Securities AFS, Allowance for Credit (Losses)			(989)	(989)
Securities AFS, Gross Unrealized Gains	5
Securities AFS, Gross Unrealized (Losses)	(2,580)		(4,174)
Securities AFS, Fair Value	$ 38,140		39,076
Corporate securities
Securities AFS:
Securities AFS, Allowance for Credit (Losses)			$ (989)	$ (989)	$ (989)

Note 2 - INVESTMENT SECURITIE_4

Note 2 - INVESTMENT SECURITIES - Securities in a Continuous Unrealized Loss Position (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Securities HTM:
Securities HTM, Less than 12 Months, Fair Value		$ 1,855
Securities HTM, Less than 12 Months, Gross Unrealized Losses		(26)
Securities HTM, 12 Months or More, Fair Value		289,891
Securities HTM, 12 Months or More, Gross Unrealized Losses		(36,628)
Securities HTM, Total, Fair Value		291,746
Securities HTM, Total, Gross Unrealized Losses		(36,654)
Securities AFS:
Securities AFS, Less than 12 Months, Fair Value	$ 74	4,088
Securities AFS, Less than 12 Months, Gross Unrealized Losses	(1)	(395)
Securities AFS, 12 Months or More, Fair Value	273,307	282,087
Securities AFS, 12 Months or More, Gross Unrealized Losses	(42,757)	(47,784)
Securities AFS, Total, Fair Value	273,381	286,175
Securities AFS, Total, Gross Unrealized Losses	(42,758)	(48,179)
Municipal securities
Securities HTM:
Securities HTM, Less than 12 Months, Fair Value	59,350	1,320
Securities HTM, Less than 12 Months, Gross Unrealized Losses	(2,530)	(11)
Securities HTM, 12 Months or More, Fair Value	274,330	289,891
Securities HTM, 12 Months or More, Gross Unrealized Losses	(36,301)	(36,628)
Securities HTM, Total, Fair Value	333,680	291,211
Securities HTM, Total, Gross Unrealized Losses	(38,831)	(36,639)
Securities AFS:
Securities AFS, Less than 12 Months, Fair Value		283
Securities AFS, Less than 12 Months, Gross Unrealized Losses		(2)
Securities AFS, 12 Months or More, Fair Value	170,349	169,876
Securities AFS, 12 Months or More, Gross Unrealized Losses	(33,722)	(35,588)
Securities AFS, Total, Fair Value	170,349	170,159
Securities AFS, Total, Gross Unrealized Losses	(33,722)	(35,590)
U.S. treasuries and govt. sponsored agency securities
Securities AFS:
Securities AFS, 12 Months or More, Fair Value	13,943	14,018
Securities AFS, 12 Months or More, Gross Unrealized Losses	(2,014)	(2,438)
Securities AFS, Total, Fair Value	13,943	14,018
Securities AFS, Total, Gross Unrealized Losses	(2,014)	(2,438)
Residential mortgage-backed and related securities
Securities AFS:
Securities AFS, Less than 12 Months, Fair Value	74
Securities AFS, Less than 12 Months, Gross Unrealized Losses	(1)
Securities AFS, 12 Months or More, Fair Value	51,840	59,118
Securities AFS, 12 Months or More, Gross Unrealized Losses	(4,441)	(5,972)
Securities AFS, Total, Fair Value	51,914	59,118
Securities AFS, Total, Gross Unrealized Losses	(4,442)	(5,972)
Asset-backed securities
Securities AFS:
Securities AFS, 12 Months or More, Fair Value		3,804
Securities AFS, 12 Months or More, Gross Unrealized Losses		(5)
Securities AFS, Total, Fair Value		3,804
Securities AFS, Total, Gross Unrealized Losses		(5)
Other securities
Securities HTM:
Securities HTM, Less than 12 Months, Fair Value		535
Securities HTM, Less than 12 Months, Gross Unrealized Losses		(15)
Securities HTM, Total, Fair Value		535
Securities HTM, Total, Gross Unrealized Losses		(15)
Securities AFS:
Securities AFS, Less than 12 Months, Fair Value		3,805
Securities AFS, Less than 12 Months, Gross Unrealized Losses		(393)
Securities AFS, 12 Months or More, Fair Value	37,175	35,271
Securities AFS, 12 Months or More, Gross Unrealized Losses	(2,580)	(3,781)
Securities AFS, Total, Fair Value	37,175	39,076
Securities AFS, Total, Gross Unrealized Losses	$ (2,580)	$ (4,174)

Note 2 - INVESTMENT SECURITIE_5

Note 2 - INVESTMENT SECURITIES - Activity in Allowance for Credit Losses HTM and AFS securities by major security (Details) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
	Mar. 31, 2023	Sep. 30, 2024	Sep. 30, 2023
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Roll Forward]
Beginning balance		$ 203
Balance, ending		203
Beginning balance		989
Municipal securities
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Roll Forward]
Beginning balance	$ 180	202	$ 180
Balance, ending		202	180
Corporate securities
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Roll Forward]
Beginning balance		989
Reduction due to sales		(544)
Provision for credit loss expense	$ 989	(445)
Balance, ending			989
Other securities
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Roll Forward]
Beginning balance		1
Balance, ending		1
Beginning balance		$ 989
Provision for credit loss expense			989
Balance, ending			$ 989

Note 2 - INVESTMENT SECURITIE_6

Note 2 - INVESTMENT SECURITIES - Sales of Securities (Details) $ in Thousands	9 Months Ended
	Sep. 30, 2023 USD ($)
Debt Securities, Available-for-Sale, Unrealized Loss Position [Line Items]
Proceeds from sales of securities	$ 30,568
Gross gains from sales of securities	56
Gross losses from sales of securities	$ (507)

Note 2 - INVESTMENT SECURITIE_7

Note 2 - INVESTMENT SECURITIES - Securities by Contractual Maturity (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Securities HTM:
Debt Securities, Held-to-Maturity, Amortized Cost, after Allowance for Credit Loss, Maturity, Allocated and Single Maturity Date, Year One	$ 1,857
Debt Securities, Held-to-Maturity, Fair Value, Maturity, Allocated and Single Maturity Date, Year One	1,850
Debt Securities, Held-to-Maturity, Amortized Cost, after Allowance for Credit Loss, Maturity, Allocated and Single Maturity Date, after Year One through Five	34,099
Debt Securities, Held-to-Maturity, Fair Value, Maturity, Allocated and Single Maturity Date, after Year One Through Five	35,817
Securities held to maturity, due after five years, amortized cost	759,743
Securities held to maturity, due after five years, fair value	753,992
Securities HTM, Amortized cost	795,699	$ 683,707
Securities held to maturity, fair value	791,659	680,279
Securities AFS:
Debt Securities, Available-for-Sale, Amortized Cost, Maturity, Allocated and Single Maturity Date, Year One	4,148
Debt Securities, Available-for-Sale, Fair Value, Maturity, Allocated and Single Maturity Date, Year One	4,150
Debt Securities, Available-for-Sale, Amortized Cost, Maturity, Allocated and Single Maturity Date, after Year One Through Five	19,034
Debt Securities, Available-for-Sale, Fair Value, Maturity, Allocated and Single Maturity Date, after Year One Through Five	18,099
Securities available for sale, due after five years, amortized cost	243,034
Securities available for sale, due after five years, fair value	205,674
Securities available for sale, single maturity, amortized cost	266,216
Securities available for sale, single maturity, fair value	227,923
Securities AFS, Amortized Cost	334,466	348,633
Available-for-sale Securities, Debt Securities, Total	291,865	299,655
Callable Securities
Securities AFS:
Securities AFS, Amortized Cost	244,205
Available-for-sale Securities, Debt Securities, Total	207,920
Municipal securities
Securities HTM:
Securities HTM, Amortized cost	794,649	682,657
Securities held to maturity, fair value	790,610	679,201
Securities AFS:
Securities AFS, Amortized Cost	204,879	206,566
Available-for-sale Securities, Debt Securities, Total	171,162	170,987
Municipal securities \| Callable Securities
Securities HTM:
Securities held to maturity, callable, amortized cost	298,861
Securities held to maturity, callable, fair value	301,521
Securities AFS:
Debt Securities, Available-for-Sale, Maturity, without Single Maturity Date, Amortized Cost	204,450
Debt Securities, Available-for-Sale, Maturity, without Single Maturity Date, Fair Value	170,745
Asset-backed securities
Securities AFS:
Securities AFS, Amortized Cost	10,326	15,261
Available-for-sale Securities, Debt Securities, Total	10,455	15,423
Debt Securities, Available-for-Sale, Maturity, without Single Maturity Date, Amortized Cost	10,326
Debt Securities, Available-for-Sale, Maturity, without Single Maturity Date, Fair Value	10,455
Residential mortgage-backed and related securities
Securities AFS:
Securities AFS, Amortized Cost	57,924	65,168
Available-for-sale Securities, Debt Securities, Total	53,487	59,196
Debt Securities, Available-for-Sale, Maturity, without Single Maturity Date, Amortized Cost	57,924
Debt Securities, Available-for-Sale, Maturity, without Single Maturity Date, Fair Value	53,487
Other securities
Securities HTM:
Securities HTM, Amortized cost	1,050	1,050
Securities held to maturity, fair value	1,049	1,078
Securities AFS:
Securities AFS, Amortized Cost	40,715	44,239
Available-for-sale Securities, Debt Securities, Total	38,140	$ 39,076
Other securities \| Callable Securities
Securities AFS:
Debt Securities, Available-for-Sale, Maturity, without Single Maturity Date, Amortized Cost	39,755
Debt Securities, Available-for-Sale, Maturity, without Single Maturity Date, Fair Value	$ 37,175

Note 3 - LOANS_LEASES RECEIVA_3

Note 3 - LOANS/LEASES RECEIVABLE (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Loans/leases receivable	$ 6,828,802	$ 6,543,416
Accrued interest on loans	36,500	31,800
C&I
Loans/leases receivable	1,797,490	1,807,021
C&I \| C&I - other
Loans/leases receivable	1,410,081	1,481,778
C&I \| C&I - other including lease
Loans/leases receivable	1,429,322	1,512,942
C&I \| m2 Lease Funds, LLC \| C&I - other
Loans/leases receivable	334,000	319,500
Direct financing leases
Loans/leases receivable	19,241	31,164
Multi-family
Loans/leases receivable	1,297,772	996,143
Loan held for sale	165,900	0
1-4 family real estate
Loans/leases receivable	587,512	544,971
Loan held for sale	$ 1,100	$ 2,600

Note 3 - LOANS_LEASES RECEIVA_4

Note 3 - LOANS/LEASES RECEIVABLE - Composition of the Loan Lease Portfolio (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Jun. 30, 2024	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Dec. 31, 2022
Gross loans/leases receivable	$ 6,828,802		$ 6,543,416
Less allowance for credit losses	(86,321)	$ (87,706)	(87,200)	$ (87,669)	$ (85,797)	$ (87,706)
Net loans/leases receivable	6,742,481		6,456,216
C&I
Gross loans/leases receivable	1,797,490		1,807,021
C&I \| C&I - revolving
Gross loans/leases receivable	387,409		325,243
Less allowance for credit losses	(3,934)	(3,699)	(4,224)	(4,469)	(4,101)	(4,457)
C&I \| C&I - other
Gross loans/leases receivable	1,410,081		1,481,778
CRE \| CRE - owner occupied
Gross loans/leases receivable	622,072		607,365
CRE \| Non-owner occupied
Gross loans/leases receivable	1,103,694		1,008,892
Less allowance for credit losses	(12,046)	(12,376)	(11,581)	(11,681)	(11,968)	(11,749)
Construction and land development
Gross loans/leases receivable	1,256,176		1,420,525
Less allowance for credit losses	(14,425)	(12,054)	(16,856)	(16,842)	(15,888)	(14,262)
Multi-family
Gross loans/leases receivable	1,297,772		996,143
Less allowance for credit losses	(12,294)	(14,257)	(12,463)	(12,279)	(11,229)	(13,186)
Direct financing leases
Net minimum lease payments to be received	20,987		34,966
Leveraged Leases, Net Investment in Leveraged Leases Disclosure, Residual Value of Leased Assets	165		165
Unearned lease/residual income	(1,911)		(3,967)
Gross loans/leases receivable	19,241		31,164
Plus deferred lease origination costs, net of fees	27		75
Gross loans/leases receivable after originated cost	19,268		31,239
Less allowance for credit losses	(692)		(992)
Net loans/leases receivable	18,576		30,247
1-4 family real estate
Gross loans/leases receivable	587,512		544,971
Less allowance for credit losses	(4,452)	(5,203)	(4,917)	(5,168)	(5,213)	(4,963)
Consumer
Gross loans/leases receivable	144,845		127,335
Less allowance for credit losses	$ (1,493)	$ (1,520)	$ (1,476)	$ (1,564)	$ (1,505)	$ (1,371)

Note 3 - LOANS_LEASES RECEIVA_5

Note 3 - LOANS/LEASES RECEIVABLE - Remaining Discount on Acquired loans (Details) - Performing Loans - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Financing Receivable, Allowance for Credit Loss [Line Items]
Balance at the beginning of the period	$ (3,271)	$ (5,104)	$ (3,891)	$ (6,088)
Accretion recognized	474	540	1,094	1,524
Balance at the end of the period	$ (2,797)	$ (4,564)	$ (2,797)	$ (4,564)

Note 3 - LOANS_LEASES RECEIVA_6

Note 3 - LOANS/LEASES RECEIVABLE - Aging of the Loan Lease Portfolio (Details) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Loans/leases receivable	$ 6,828,802	$ 6,543,416
Accruing Past Due 90 Days or More	1,298	86
Nonaccrual Loans/Leases	$ 33,480	$ 32,753
Accruing past due 90 days or more as a percentage of total loan/lease portfolio	0.02%	0%
Nonaccrual Loans/Leases as a percentage of total loan/lease portfolio	0.49%	0.50%
Loans and leases as a percentage of total loan/lease portfolio	100%	100%
Current
Loans/leases receivable	$ 6,778,586	$ 6,494,515
Current as a percentage of total loan/lease portfolio	99.26%	99.25%
30 to 59 Days Past Due
Loans/leases receivable	$ 11,980	$ 9,651
Past due as a percentage of total loan/lease portfolio	0.18%	0.15%
60 to 89 Days Past Due
Loans/leases receivable	$ 3,458	$ 6,411
Past due as a percentage of total loan/lease portfolio	0.05%	0.10%
C&I
Loans/leases receivable	$ 1,797,490	$ 1,807,021
C&I \| C&I - revolving
Loans/leases receivable	387,409	325,243
Accruing Past Due 90 Days or More	142
Nonaccrual Loans/Leases	195
C&I \| C&I - other
Loans/leases receivable	1,410,081	1,481,778
Accruing Past Due 90 Days or More	970	1
Nonaccrual Loans/Leases	15,198	11,508
C&I \| Current \| C&I - revolving
Loans/leases receivable	387,072	325,243
C&I \| Current \| C&I - other
Loans/leases receivable	1,383,851	1,459,818
C&I \| 30 to 59 Days Past Due \| C&I - other
Loans/leases receivable	7,072	4,848
C&I \| 60 to 89 Days Past Due \| C&I - other
Loans/leases receivable	2,990	5,603
CRE \| Owner occupied - CRE
Loans/leases receivable	622,072	607,365
Nonaccrual Loans/Leases	1,126	2,680
CRE \| Non-owner occupied
Loans/leases receivable	1,103,694	1,008,892
Nonaccrual Loans/Leases	3,889	4,994
CRE \| Current \| Owner occupied - CRE
Loans/leases receivable	619,860	604,602
CRE \| Current \| Non-owner occupied
Loans/leases receivable	1,099,395	1,003,267
CRE \| 30 to 59 Days Past Due \| Owner occupied - CRE
Loans/leases receivable	1,086
CRE \| 30 to 59 Days Past Due \| Non-owner occupied
Loans/leases receivable	410	631
CRE \| 60 to 89 Days Past Due \| Owner occupied - CRE
Loans/leases receivable		83
Construction and land development
Loans/leases receivable	1,256,176	1,420,525
Nonaccrual Loans/Leases	2,359	2,509
Construction and land development \| Current
Loans/leases receivable	1,251,949	1,418,016
Construction and land development \| 30 to 59 Days Past Due
Loans/leases receivable	1,868
Multi-family
Loans/leases receivable	1,297,772	996,143
Nonaccrual Loans/Leases	7,372	8,172
Multi-family \| Current
Loans/leases receivable	1,289,201	987,971
Multi-family \| 30 to 59 Days Past Due
Loans/leases receivable	1,199
Direct financing leases
Loans/leases receivable	19,241	31,164
Nonaccrual Loans/Leases	422	289
Direct financing leases \| Current
Loans/leases receivable	18,713	30,501
Direct financing leases \| 30 to 59 Days Past Due
Loans/leases receivable	106	186
Direct financing leases \| 60 to 89 Days Past Due
Loans/leases receivable		188
1-4 family real estate
Loans/leases receivable	587,512	544,971
Accruing Past Due 90 Days or More	186	85
Nonaccrual Loans/Leases	2,461	2,240
1-4 family real estate \| Current
Loans/leases receivable	584,478	538,229
1-4 family real estate \| 30 to 59 Days Past Due
Loans/leases receivable	2	3,883
1-4 family real estate \| 60 to 89 Days Past Due
Loans/leases receivable	385	534
Consumer
Loans/leases receivable	144,845	127,335
Nonaccrual Loans/Leases	458	361
Consumer \| Current
Loans/leases receivable	144,067	126,868
Consumer \| 30 to 59 Days Past Due
Loans/leases receivable	237	103
Consumer \| 60 to 89 Days Past Due
Loans/leases receivable	$ 83	$ 3

Note 3 - LOANS_LEASES RECEIVA_7

Note 3 - LOANS/LEASES RECEIVABLE - Loans Leases Nonperforming Loans Leases (Details) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Accruing Past Due 90 Days or More	$ 1,298	$ 86
Nonaccrual Loans/Leases	33,480	32,753
Loans/leases receivable	$ 6,828,802	$ 6,543,416
Loans and Leases Receivable, Ratio of Nonperforming Loans to All Loans	100%	100%
Nonperforming loans
Accruing Past Due 90 Days or More	$ 1,298	$ 86
Nonaccrual Loans/Leases	20,144	15,550
Nonaccrual Loans/Leases without an Allowance for Credit Losses	13,336	17,203
Loans/leases receivable	$ 34,778	$ 32,839
Loans and Leases Receivable, Ratio of Nonperforming Loans to All Loans	100%	100%
C&I
Loans/leases receivable	$ 1,797,490	$ 1,807,021
C&I \| C&I - revolving
Accruing Past Due 90 Days or More	142
Nonaccrual Loans/Leases	195
Loans/leases receivable	387,409	325,243
C&I \| C&I - other
Accruing Past Due 90 Days or More	970	1
Nonaccrual Loans/Leases	15,198	11,508
Loans/leases receivable	1,410,081	1,481,778
C&I \| Nonperforming loans \| C&I - revolving
Accruing Past Due 90 Days or More	142
Nonaccrual Loans/Leases	195
Loans/leases receivable	$ 337
Loans and Leases Receivable, Ratio of Nonperforming Loans to All Loans	1%
C&I \| Nonperforming loans \| C&I - other
Loans/leases receivable	$ 12,351	11,191
CRE \| Owner occupied - CRE
Nonaccrual Loans/Leases	1,126	2,680
Loans/leases receivable	622,072	607,365
CRE \| Non-owner occupied
Nonaccrual Loans/Leases	3,889	4,994
Loans/leases receivable	1,103,694	1,008,892
CRE \| Nonperforming loans \| C&I - other
Accruing Past Due 90 Days or More	970	1
Nonaccrual Loans/Leases	12,563	8,865
Nonaccrual Loans/Leases without an Allowance for Credit Losses	2,635	2,643
Loans/leases receivable	$ 16,168	$ 11,509
Loans and Leases Receivable, Ratio of Nonperforming Loans to All Loans	47%	35%
CRE \| Nonperforming loans \| Owner occupied - CRE
Nonaccrual Loans/Leases	$ 841	$ 530
Nonaccrual Loans/Leases without an Allowance for Credit Losses	285	2,150
Loans/leases receivable	$ 1,126	$ 2,680
Loans and Leases Receivable, Ratio of Nonperforming Loans to All Loans	3%	8%
CRE \| Nonperforming loans \| Non-owner occupied
Nonaccrual Loans/Leases	$ 1,213	$ 1,213
Nonaccrual Loans/Leases without an Allowance for Credit Losses	2,676	3,781
Loans/leases receivable	$ 3,889	$ 4,994
Loans and Leases Receivable, Ratio of Nonperforming Loans to All Loans	11%	15%
Construction and land development
Nonaccrual Loans/Leases	$ 2,359	$ 2,509
Loans/leases receivable	1,256,176	1,420,525
Construction and land development \| Nonperforming loans
Nonaccrual Loans/Leases	2,359	2,509
Loans/leases receivable	$ 2,359	$ 2,509
Loans and Leases Receivable, Ratio of Nonperforming Loans to All Loans	7%	8%
Multi-family
Nonaccrual Loans/Leases	$ 7,372	$ 8,172
Loans/leases receivable	1,297,772	996,143
Multi-family \| Nonperforming loans
Nonaccrual Loans/Leases without an Allowance for Credit Losses	7,372	8,172
Loans/leases receivable	$ 7,372	$ 8,172
Loans and Leases Receivable, Ratio of Nonperforming Loans to All Loans	21%	25%
Direct financing leases
Nonaccrual Loans/Leases	$ 422	$ 289
Loans/leases receivable	19,241	31,164
Direct financing leases \| Nonperforming loans
Nonaccrual Loans/Leases	422	206
Nonaccrual Loans/Leases without an Allowance for Credit Losses		83
Loans/leases receivable	$ 422	$ 289
Loans and Leases Receivable, Ratio of Nonperforming Loans to All Loans	1%	1%
1-4 family real estate
Accruing Past Due 90 Days or More	$ 186	$ 85
Nonaccrual Loans/Leases	2,461	2,240
Loans/leases receivable	587,512	544,971
1-4 family real estate \| Nonperforming loans
Accruing Past Due 90 Days or More	186	85
Nonaccrual Loans/Leases	2,093	1,866
Nonaccrual Loans/Leases without an Allowance for Credit Losses	368	374
Loans/leases receivable	$ 2,647	$ 2,325
Loans and Leases Receivable, Ratio of Nonperforming Loans to All Loans	8%	7%
Consumer
Nonaccrual Loans/Leases	$ 458	$ 361
Loans/leases receivable	144,845	127,335
Consumer \| Nonperforming loans
Nonaccrual Loans/Leases	458	361
Loans/leases receivable	$ 458	$ 361
Loans and Leases Receivable, Ratio of Nonperforming Loans to All Loans	1%	1%

Note 3 - LOANS_LEASES RECEIVA_8

Note 3 - LOANS/LEASES RECEIVABLE - Allowance for Estimated Losses on Loans Leases (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Balance, beginning	$ 87,706	$ 85,797	$ 87,200	$ 87,706
Change in ACL for writedown of LHFS to fair value	(1,812)	175	(4,691)	(3,811)
Provisions	3,828	3,260	11,907	9,031
Charged off	(3,871)	(1,816)	(9,182)	(6,038)
Recoveries	470	253	1,087	781
Balance, ending	86,321	87,669	86,321	87,669
C&I \| C&I - revolving
Balance, beginning	3,699	4,101	4,224	4,457
Provisions	235	368	(290)	12
Balance, ending	3,934	4,469	3,934	4,469
C&I \| C&I - other including lease
Balance, beginning	30,544	27,162	27,460	27,753
Change in ACL for writedown of LHFS to fair value				(5)
Provisions	2,159	1,111	9,855	3,986
Charged off	(3,040)	(1,734)	(8,259)	(5,709)
Recoveries	443	215	1,050	729
Balance, ending	30,106	26,754	30,106	26,754
CRE \| Owner occupied - CRE
Balance, beginning	8,053	8,731	8,223	9,965
Provisions	(472)	192	(642)	(834)
Charged off	(10)	(14)	(10)	(222)
Recoveries		3		3
Balance, ending	7,571	8,912	7,571	8,912
CRE \| Non-owner occupied
Balance, beginning	12,376	11,968	11,581	11,749
Provisions	(330)	(313)	465	(99)
Recoveries		26		31
Balance, ending	12,046	11,681	12,046	11,681
Construction and land development
Balance, beginning	12,054	15,888	16,856	14,262
Change in ACL for writedown of LHFS to fair value				(147)
Provisions	2,371	992	(2,431)	2,777
Charged off		(38)		(50)
Balance, ending	14,425	16,842	14,425	16,842
Multi-family
Balance, beginning	14,257	11,229	12,463	13,186
Change in ACL for writedown of LHFS to fair value	(1,812)	175	(4,691)	(3,659)
Provisions	649	875	5,322	2,752
Charged off	(800)		(800)
Balance, ending	12,294	12,279	12,294	12,279
Direct financing leases
Balance, beginning			992
Charged off	(104)		(193)
Balance, ending	692		692
Direct financing leases \| C&I - other including lease
Balance, beginning	800	1,000	992	970
Provisions	(21)	(165)	195	224
Charged off	104	(133)	193	186
Recoveries	17	43	88	73
Balance, ending	692	1,100	692	1,100
1-4 family real estate
Balance, beginning	5,203	5,213	4,917	4,963
Provisions	(773)	(45)	(464)	200
Charged off			(24)
Recoveries	22		23	5
Balance, ending	4,452	5,168	4,452	5,168
Consumer
Balance, beginning	1,520	1,505	1,476	1,371
Provisions	(11)	80	92	237
Charged off	(21)	(30)	(89)	(57)
Recoveries	5	9	14	13
Balance, ending	$ 1,493	$ 1,564	$ 1,493	$ 1,564

Note 3 - LOANS_LEASES RECEIVA_9

Note 3 - LOANS/LEASES RECEIVABLE - Composition Of Allowance For Credit Losses (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Jun. 30, 2024	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Dec. 31, 2022
Amortized Cost of Loans Receivable, Individually Evaluated for Credit Losses	$ 88,267		$ 83,976
Amortized Cost of Loans Receivable, Collectively Evaluated for Credit Losses	6,740,535		6,459,440
Gross loans/leases receivable	6,828,802		6,543,416
Allowance for Credit Losses, Individually Evaluated for Credit Losses	10,553		8,518
Allowance for Credit Losses, Collectively Evaluated for Credit Losses	75,768		78,682
Allowance for Credit Losses, Total	86,321	$ 87,706	87,200	$ 87,669	$ 85,797	$ 87,706
C&I
Gross loans/leases receivable	1,797,490		1,807,021
C&I \| Commercial And Industrial Revolving Other Including Lease
Amortized Cost of Loans Receivable, Individually Evaluated for Credit Losses	24,803		24,813
Amortized Cost of Loans Receivable, Collectively Evaluated for Credit Losses	1,791,928		1,813,372
Gross loans/leases receivable	1,816,731		1,838,185
Allowance for Credit Losses, Individually Evaluated for Credit Losses	6,477		4,274
Allowance for Credit Losses, Collectively Evaluated for Credit Losses	27,563		27,410
Allowance for Credit Losses, Total	34,040		31,684
C&I \| C&I - revolving
Amortized Cost of Loans Receivable, Individually Evaluated for Credit Losses	1,361		4,680
Amortized Cost of Loans Receivable, Collectively Evaluated for Credit Losses	386,048		320,563
Gross loans/leases receivable	387,409		325,243
Allowance for Credit Losses, Individually Evaluated for Credit Losses	100		632
Allowance for Credit Losses, Collectively Evaluated for Credit Losses	3,834		3,592
Allowance for Credit Losses, Total	3,934	3,699	4,224	4,469	4,101	4,457
C&I \| C&I - other including lease
Amortized Cost of Loans Receivable, Individually Evaluated for Credit Losses	23,442		20,133
Amortized Cost of Loans Receivable, Collectively Evaluated for Credit Losses	1,405,880		1,492,809
Gross loans/leases receivable	1,429,322		1,512,942
Allowance for Credit Losses, Individually Evaluated for Credit Losses	6,377		3,642
Allowance for Credit Losses, Collectively Evaluated for Credit Losses	23,729		23,818
Allowance for Credit Losses, Total	30,106	30,544	27,460	26,754	27,162	27,753
CRE \| Owner occupied - CRE
Amortized Cost of Loans Receivable, Individually Evaluated for Credit Losses	26,214		22,709
Amortized Cost of Loans Receivable, Collectively Evaluated for Credit Losses	595,858		584,656
Gross loans/leases receivable	622,072		607,365
Allowance for Credit Losses, Individually Evaluated for Credit Losses	2,232		2,426
Allowance for Credit Losses, Collectively Evaluated for Credit Losses	5,339		5,797
Allowance for Credit Losses, Total	7,571	8,053	8,223	8,912	8,731	9,965
CRE \| Non-owner occupied
Amortized Cost of Loans Receivable, Individually Evaluated for Credit Losses	19,188		21,886
Amortized Cost of Loans Receivable, Collectively Evaluated for Credit Losses	1,084,506		987,006
Gross loans/leases receivable	1,103,694		1,008,892
Allowance for Credit Losses, Individually Evaluated for Credit Losses	667		661
Allowance for Credit Losses, Collectively Evaluated for Credit Losses	11,379		10,920
Allowance for Credit Losses, Total	12,046	12,376	11,581	11,681	11,968	11,749
Construction and land development
Amortized Cost of Loans Receivable, Individually Evaluated for Credit Losses	6,755		2,726
Amortized Cost of Loans Receivable, Collectively Evaluated for Credit Losses	1,249,421		1,417,799
Gross loans/leases receivable	1,256,176		1,420,525
Allowance for Credit Losses, Individually Evaluated for Credit Losses	789		809
Allowance for Credit Losses, Collectively Evaluated for Credit Losses	13,636		16,047
Allowance for Credit Losses, Total	14,425	12,054	16,856	16,842	15,888	14,262
Multi-family
Amortized Cost of Loans Receivable, Individually Evaluated for Credit Losses	7,398		8,206
Amortized Cost of Loans Receivable, Collectively Evaluated for Credit Losses	1,290,374		987,937
Gross loans/leases receivable	1,297,772		996,143
Allowance for Credit Losses, Individually Evaluated for Credit Losses	3		3
Allowance for Credit Losses, Collectively Evaluated for Credit Losses	12,291		12,460
Allowance for Credit Losses, Total	12,294	14,257	12,463	12,279	11,229	13,186
1-4 family real estate
Amortized Cost of Loans Receivable, Individually Evaluated for Credit Losses	3,328		3,128
Amortized Cost of Loans Receivable, Collectively Evaluated for Credit Losses	584,184		541,843
Gross loans/leases receivable	587,512		544,971
Allowance for Credit Losses, Individually Evaluated for Credit Losses	318		289
Allowance for Credit Losses, Collectively Evaluated for Credit Losses	4,134		4,628
Allowance for Credit Losses, Total	4,452	5,203	4,917	5,168	5,213	4,963
Consumer
Amortized Cost of Loans Receivable, Individually Evaluated for Credit Losses	581		508
Amortized Cost of Loans Receivable, Collectively Evaluated for Credit Losses	144,264		126,827
Gross loans/leases receivable	144,845		127,335
Allowance for Credit Losses, Individually Evaluated for Credit Losses	67		56
Allowance for Credit Losses, Collectively Evaluated for Credit Losses	1,426		1,420
Allowance for Credit Losses, Total	1,493	1,520	1,476	1,564	1,505	1,371
Direct financing leases
Gross loans/leases receivable	19,241		31,164
Allowance for Credit Losses, Total	692		992
Direct financing leases \| C&I - other including lease
Amortized Cost of Loans Receivable, Individually Evaluated for Credit Losses	422		289
Amortized Cost of Loans Receivable, Collectively Evaluated for Credit Losses	18,900		30,900
Allowance for Credit Losses, Individually Evaluated for Credit Losses	14		68
Allowance for Credit Losses, Collectively Evaluated for Credit Losses	547		924
Allowance for Credit Losses, Total	$ 692	$ 800	$ 992	$ 1,100	$ 1,000	$ 970

Note 3 - LOANS_LEASES RECEIV_10

Note 3 - LOANS/LEASES RECEIVABLE - Amortized Cost Basis of Collateral (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Loans/leases receivable	$ 6,828,802	$ 6,543,416
Collateral Dependent Loans
Loans/leases receivable	88,267	83,976
Commercial Assets
Loans/leases receivable	3,535	5,551
Owner occupied - CRE
Loans/leases receivable	26,152	22,794
Non Owner-Occupied Real Estate
Loans/leases receivable	33,636	32,976
Owner Occupied Real Estate
Loans/leases receivable	3,654	3,369
Securities
Loans/leases receivable	5,172	5,191
Equipment
Loans/leases receivable	13,197	13,249
Other
Loans/leases receivable	2,921	846
C&I
Loans/leases receivable	1,797,490	1,807,021
C&I \| Commercial And Industrial Revolving Other Including Lease
Loans/leases receivable	1,816,731	1,838,185
C&I \| Commercial And Industrial Revolving Other Including Lease \| Collateral Dependent Loans
Loans/leases receivable	24,803	24,813
C&I \| Commercial And Industrial Revolving Other Including Lease \| Commercial Assets
Loans/leases receivable	3,535	5,551
C&I \| Commercial And Industrial Revolving Other Including Lease \| Securities
Loans/leases receivable	5,172	5,191
C&I \| Commercial And Industrial Revolving Other Including Lease \| Equipment
Loans/leases receivable	13,197	13,249
C&I \| Commercial And Industrial Revolving Other Including Lease \| Other
Loans/leases receivable	2,899	822
C&I \| C&I - revolving
Loans/leases receivable	387,409	325,243
C&I \| C&I - revolving \| Collateral Dependent Loans
Loans/leases receivable	1,361	4,680
C&I \| C&I - revolving \| Commercial Assets
Loans/leases receivable	1,361	4,680
C&I \| C&I - other including lease
Loans/leases receivable	1,429,322	1,512,942
C&I \| C&I - other including lease \| Collateral Dependent Loans
Loans/leases receivable	23,442	20,133
C&I \| C&I - other including lease \| Commercial Assets
Loans/leases receivable	2,174	871
C&I \| C&I - other including lease \| Securities
Loans/leases receivable	5,172	5,191
C&I \| C&I - other including lease \| Equipment
Loans/leases receivable	13,197	13,249
C&I \| C&I - other including lease \| Other
Loans/leases receivable	2,899	822
CRE \| Owner occupied - CRE
Loans/leases receivable	622,072	607,365
CRE \| Owner occupied - CRE \| Collateral Dependent Loans
Loans/leases receivable	26,214	22,709
CRE \| Owner occupied - CRE \| Owner occupied - CRE
Loans/leases receivable	26,152	22,644
CRE \| Owner occupied - CRE \| Owner Occupied Real Estate
Loans/leases receivable	62	65
CRE \| Non-owner occupied
Loans/leases receivable	1,103,694	1,008,892
CRE \| Non-owner occupied \| Collateral Dependent Loans
Loans/leases receivable	19,188	21,886
CRE \| Non-owner occupied \| Non Owner-Occupied Real Estate
Loans/leases receivable	19,188	21,886
Construction and land development
Loans/leases receivable	1,256,176	1,420,525
Construction and land development \| Collateral Dependent Loans
Loans/leases receivable	6,755	2,726
Construction and land development \| Owner occupied - CRE
Loans/leases receivable		150
Construction and land development \| Non Owner-Occupied Real Estate
Loans/leases receivable	6,755	2,576
Direct financing leases
Loans/leases receivable	19,241	31,164
Direct financing leases \| C&I - other including lease \| Equipment
Loans/leases receivable	422	289
Multi-family
Loans/leases receivable	1,297,772	996,143
Multi-family \| Collateral Dependent Loans
Loans/leases receivable	7,398	8,206
Multi-family \| Non Owner-Occupied Real Estate
Loans/leases receivable	7,398	8,206
1-4 family real estate
Loans/leases receivable	587,512	544,971
1-4 family real estate \| Collateral Dependent Loans
Loans/leases receivable	3,328	3,128
1-4 family real estate \| Non Owner-Occupied Real Estate
Loans/leases receivable	177	189
1-4 family real estate \| Owner Occupied Real Estate
Loans/leases receivable	3,151	2,939
Consumer
Loans/leases receivable	144,845	127,335
Consumer \| Collateral Dependent Loans
Loans/leases receivable	581	508
Consumer \| Non Owner-Occupied Real Estate
Loans/leases receivable	118	119
Consumer \| Owner Occupied Real Estate
Loans/leases receivable	441	365
Consumer \| Other
Loans/leases receivable	$ 22	$ 24

Note 3 - LOANS_LEASES RECEIV_11

Note 3 - LOANS/LEASES RECEIVABLE - Loans by Internally Assigned Risk Rating (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Gross loans/leases receivable	$ 6,828,802	$ 6,543,416
Internally Assigned Risk Rating
2024/2023	1,043,680	1,568,667
2023/2022	1,480,046	1,509,090
2022/2021	1,317,694	1,064,173
2021/2020	818,762	820,731
2020/2019	612,587	316,184
Prior	648,899	442,683
Revolving Loans Amortized Cost Basis	553,874	471,249
Gross loans/leases receivable	6,475,542	6,192,777
C&I
Gross loans/leases receivable	1,797,490	1,807,021
C&I \| C&I - revolving
Gross loans/leases receivable	387,409	325,243
C&I \| C&I - other
Gross loans/leases receivable	1,410,081	1,481,778
C&I \| Internally Assigned Risk Rating \| C&I - revolving
Revolving Loans Amortized Cost Basis	387,409	325,243
Gross loans/leases receivable	387,409	325,243
C&I \| Internally Assigned Risk Rating \| C&I - other
2024/2023	245,170	442,395
2023/2022	311,038	310,083
2022/2021	221,063	134,254
2021/2020	86,843	72,413
2020/2019	47,722	65,281
Prior	164,226	137,877
Gross loans/leases receivable	1,076,062	1,162,303
C&I \| Pass \| C&I - revolving
Revolving Loans Amortized Cost Basis	365,674	294,449
Gross loans/leases receivable	365,674	294,449
C&I \| Pass \| C&I - other
2024/2023	233,837	430,764
2023/2022	304,461	301,225
2022/2021	217,377	128,057
2021/2020	81,387	68,882
2020/2019	44,840	62,149
Prior	157,640	132,171
Gross loans/leases receivable	1,039,542	1,123,248
C&I \| Special Mention \| C&I - revolving
Revolving Loans Amortized Cost Basis	20,710	26,289
Gross loans/leases receivable	20,710	26,289
C&I \| Special Mention \| C&I - other
2024/2023	8,789	11,617
2023/2022	6,443	8,777
2022/2021	3,182	5,572
2021/2020	4,664	3,088
2020/2019	2,744	1,024
Prior	1,135	386
Gross loans/leases receivable	26,957	30,464
C&I \| Substandard \| C&I - revolving
Revolving Loans Amortized Cost Basis	1,025	4,505
Gross loans/leases receivable	1,025	4,505
C&I \| Substandard \| C&I - other
2024/2023	2,544	14
2023/2022	134	81
2022/2021	504	625
2021/2020	792	443
2020/2019	138	2,108
Prior	5,451	5,320
Gross loans/leases receivable	9,563	8,591
CRE \| Owner occupied - CRE
Gross loans/leases receivable	622,072	607,365
CRE \| Non-owner occupied
Gross loans/leases receivable	1,103,694	1,008,892
CRE \| Internally Assigned Risk Rating \| Owner occupied - CRE
2024/2023	61,290	97,754
2023/2022	107,397	125,663
2022/2021	125,031	148,311
2021/2020	116,036	131,028
2020/2019	116,837	30,480
Prior	81,647	61,170
Revolving Loans Amortized Cost Basis	13,834	12,959
Gross loans/leases receivable	622,072	607,365
CRE \| Internally Assigned Risk Rating \| Non-owner occupied
2024/2023	128,922	220,861
2023/2022	219,179	277,313
2022/2021	309,120	195,236
2021/2020	163,489	133,474
2020/2019	117,537	89,387
Prior	155,428	85,065
Revolving Loans Amortized Cost Basis	10,019	7,556
Gross loans/leases receivable	1,103,694	1,008,892
CRE \| Pass \| Owner occupied - CRE
2024/2023	54,674	90,708
2023/2022	107,037	124,388
2022/2021	123,285	139,598
2021/2020	105,592	109,483
2020/2019	99,115	28,702
Prior	77,953	58,214
Revolving Loans Amortized Cost Basis	13,834	12,959
Gross loans/leases receivable	581,490	564,052
CRE \| Pass \| Non-owner occupied
2024/2023	124,581	200,214
2023/2022	215,307	276,055
2022/2021	307,864	195,013
2021/2020	163,489	119,428
2020/2019	115,603	72,136
Prior	136,261	78,346
Revolving Loans Amortized Cost Basis	9,869	7,406
Gross loans/leases receivable	1,072,974	948,598
CRE \| Special Mention \| Owner occupied - CRE
2024/2023	3,757	5,091
2023/2022	73	711
2022/2021	1,227	8,689
2021/2020	9,996	5,567
2020/2019	1,045	466
Prior	2,112	1,828
Gross loans/leases receivable	18,210	22,352
CRE \| Special Mention \| Non-owner occupied
2024/2023	4,341	16,842
2023/2022	118	58
2022/2021	56	223
2021/2020		12,057
2020/2019		2,359
Prior	6,868	6,719
Revolving Loans Amortized Cost Basis	150	150
Gross loans/leases receivable	11,533	38,408
CRE \| Substandard \| Owner occupied - CRE
2024/2023	2,859	1,955
2023/2022	287	564
2022/2021	519	24
2021/2020	448	15,978
2020/2019	16,677	1,312
Prior	1,582	1,128
Gross loans/leases receivable	22,372	20,961
CRE \| Substandard \| Non-owner occupied
2024/2023		3,805
2023/2022	3,754	1,200
2022/2021	1,200
2021/2020		1,989
2020/2019	1,934	14,892
Prior	12,299
Gross loans/leases receivable	19,187	21,886
Construction and land development
Gross loans/leases receivable	1,256,176	1,420,525
Construction and land development \| Internally Assigned Risk Rating
2024/2023	357,460	473,099
2023/2022	530,578	486,893
2022/2021	248,991	273,090
2021/2020	87,442	151,091
2020/2019	11,037	1,911
Prior		4,137
Revolving Loans Amortized Cost Basis	20,668	30,304
Gross loans/leases receivable	1,256,176	1,420,525
Construction and land development \| Pass
2024/2023	350,905	467,045
2023/2022	530,578	485,376
2022/2021	247,624	271,881
2021/2020	86,243	151,091
2020/2019	11,037	1,911
Prior		4,137
Revolving Loans Amortized Cost Basis	20,668	30,304
Gross loans/leases receivable	1,247,055	1,411,745
Construction and land development \| Special Mention
2024/2023	2,367	6,054
Gross loans/leases receivable	2,367	6,054
Construction and land development \| Substandard
2024/2023	4,188
2023/2022		1,517
2022/2021	1,367	1,209
2021/2020	1,199
Gross loans/leases receivable	6,754	2,726
Multi-family
Gross loans/leases receivable	1,297,772	996,143
Multi-family \| Internally Assigned Risk Rating
2024/2023	144,968	182,566
2023/2022	175,876	195,939
2022/2021	311,668	179,099
2021/2020	245,665	239,410
2020/2019	235,691	102,070
Prior	175,679	96,897
Revolving Loans Amortized Cost Basis	8,225	162
Gross loans/leases receivable	1,297,772	996,143
Multi-family \| Pass
2024/2023	144,968	180,971
2023/2022	175,876	195,939
2022/2021	311,668	170,893
2021/2020	238,267	239,410
2020/2019	235,691	102,070
Prior	175,679	96,897
Revolving Loans Amortized Cost Basis	8,225	162
Gross loans/leases receivable	1,290,374	986,342
Multi-family \| Special Mention
2024/2023		1,595
Gross loans/leases receivable		1,595
Multi-family \| Substandard
2022/2021		8,206
2021/2020	7,398
Gross loans/leases receivable	7,398	8,206
1-4 family real estate
Gross loans/leases receivable	587,512	544,971
1-4 family real estate \| Internally Assigned Risk Rating
2024/2023	95,555	134,095
2023/2022	120,904	103,675
2022/2021	94,883	131,598
2021/2020	117,807	90,279
2020/2019	81,210	26,433
Prior	70,089	55,562
Revolving Loans Amortized Cost Basis	7,064	3,329
Gross loans/leases receivable	587,512	544,971
1-4 family real estate \| Pass
2024/2023	95,411	133,923
2023/2022	120,427	103,460
2022/2021	94,051	130,724
2021/2020	117,112	89,642
2020/2019	80,953	25,914
Prior	69,116	54,850
Revolving Loans Amortized Cost Basis	7,036	3,329
Gross loans/leases receivable	584,106	541,842
1-4 family real estate \| Special Mention
2024/2023	53	28
2023/2022	146
2022/2021		59
2021/2020	56
Prior	9
Gross loans/leases receivable	264	87
1-4 family real estate \| Substandard
2024/2023	91	144
2023/2022	331	215
2022/2021	832	815
2021/2020	639	637
2020/2019	257	519
Prior	964	712
Revolving Loans Amortized Cost Basis	28
Gross loans/leases receivable	3,142	3,042
Consumer
Gross loans/leases receivable	144,845	127,335
Consumer \| Internally Assigned Risk Rating
2024/2023	10,315	17,897
2023/2022	15,074	9,524
2022/2021	6,938	2,585
2021/2020	1,480	3,036
2020/2019	2,553	622
Prior	1,830	1,975
Revolving Loans Amortized Cost Basis	106,655	91,696
Gross loans/leases receivable	144,845	127,335
Consumer \| Pass
2024/2023	10,315	17,722
2023/2022	14,901	9,405
2022/2021	6,780	2,573
2021/2020	1,447	3,024
2020/2019	2,553	622
Prior	1,725	1,842
Revolving Loans Amortized Cost Basis	106,463	91,580
Gross loans/leases receivable	144,184	126,768
Consumer \| Special Mention
Revolving Loans Amortized Cost Basis	80	59
Gross loans/leases receivable	80	59
Consumer \| Substandard
2024/2023		175
2023/2022	173	119
2022/2021	158	12
2021/2020	33	12
Prior	105	133
Revolving Loans Amortized Cost Basis	112	57
Gross loans/leases receivable	$ 581	$ 508

Note 3 - LOANS_LEASES RECEIV_12

Note 3 - LOANS/LEASES RECEIVABLE - Leases By Delinquency Status (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Gross loans/leases receivable	$ 6,828,802	$ 6,543,416
Delinquency
2024/2023	115,293	162,966
2023/2022	119,871	121,162
2022/2021	82,213	46,100
2021/2020	27,469	15,770
2020/2019	7,268	4,212
Prior	1,146	429
Gross loans/leases receivable	353,260	350,639
Nonperforming Financial Instruments [Member]
Gross loans/leases receivable	34,778	32,839
C&I
Gross loans/leases receivable	1,797,490	1,807,021
C&I \| C&I - other
Gross loans/leases receivable	1,410,081	1,481,778
C&I \| C&I - other \| Delinquency
2024/2023	113,611	150,749
2023/2022	113,592	109,942
2022/2021	74,270	43,052
2021/2020	25,768	12,963
2020/2019	6,288	2,631
Prior	490	138
Gross loans/leases receivable	334,019	319,475
C&I \| C&I - other \| Performing Financial Instruments [Member]
2024/2023	113,568	149,216
2023/2022	109,363	103,804
2022/2021	68,794	40,003
2021/2020	23,476	12,590
2020/2019	5,991	2,539
Prior	476	132
Gross loans/leases receivable	321,668	308,284
C&I \| C&I - other \| Nonperforming Financial Instruments [Member]
2024/2023	43	1,533
2023/2022	4,229	6,138
2022/2021	5,476	3,049
2021/2020	2,292	373
2020/2019	297	92
Prior	14	6
Gross loans/leases receivable	12,351	11,191
Direct financing leases
Gross loans/leases receivable	19,241	31,164
Direct financing leases \| Delinquency
2024/2023	1,682	12,217
2023/2022	6,279	11,220
2022/2021	7,943	3,048
2021/2020	1,701	2,807
2020/2019	980	1,581
Prior	656	291
Gross loans/leases receivable	19,241	31,164
Direct financing leases \| Performing Financial Instruments [Member]
2024/2023	1,682	12,217
2023/2022	6,212	11,170
2022/2021	7,732	3,005
2021/2020	1,653	2,631
2020/2019	889	1,561
Prior	651	291
Gross loans/leases receivable	18,819	30,875
Direct financing leases \| Nonperforming Financial Instruments [Member]
2023/2022	67	50
2022/2021	211	43
2021/2020	48	176
2020/2019	91	20
Prior	5
Gross loans/leases receivable	422	289
Construction and land development
Gross loans/leases receivable	1,256,176	1,420,525
Construction and land development \| Nonperforming Financial Instruments [Member]
Gross loans/leases receivable	2,359	2,509
1-4 family real estate
Gross loans/leases receivable	587,512	544,971
1-4 family real estate \| Nonperforming Financial Instruments [Member]
Gross loans/leases receivable	2,647	2,325
Consumer
Gross loans/leases receivable	144,845	127,335
Consumer \| Nonperforming Financial Instruments [Member]
Gross loans/leases receivable	$ 458	$ 361

Note 3 - LOANS_LEASES RECEIV_13

Note 3 - LOANS/LEASES RECEIVABLE - Schedule of Gross Charge Offs of loans and Leases by Class of Receivable and Year of Origination (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
2024	$ 10		$ 17
2023	885		1,791
2022	1,443		4,353
2021	1,432		2,559
2020	62		231
Prior	39		231
Total	3,871	$ 1,816	9,182	$ 6,038
Construction and land development
Total		38		50
Multi-family
2021	800		800
Total	800		800
Direct financing leases
2022	67		77
2021			24
2020	27		69
Prior	10		23
Total	104		193
1-4 family real estate
2023			21
Prior			3
Total			24
Consumer Portfolio Segment [Member]
2024	10		10
2023	6		7
2022	1		42
2021			11
2020			15
Prior	4		4
Total	21	$ 30	89	$ 57
C&I - other \| C&I
2024			7
2023	879		1,763
2022	1,375		4,234
2021	632		1,724
2020	35		147
Prior	15		191
Total	2,936		8,066
CRE - owner occupied \| CRE
Prior	10		10
Total	$ 10		$ 10

Note 3 - LOANS_LEASES RECEIV_14

Note 3 - LOANS/LEASES RECEIVABLE - Changes in the ACL for OBS exposures (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Balance, beginning	$ 87,706	$ 85,797	$ 87,200	$ 87,706
Provisions to expense	3,828	3,260	11,907	9,031
Balance, ending	86,321	87,669	86,321	87,669
Unfunded Loan Commitment
Balance, beginning	10,360	6,326	9,529	5,552
Provisions to expense	(344)	546	487	1,320
Balance, ending	$ 10,016	$ 6,872	$ 10,016	$ 6,872

Note 4 - SECURITIZATIONS AND _2

Note 4 - SECURITIZATIONS AND VARIABLE INTEREST ENTITIES - VIE (Details) $ in Thousands		3 Months Ended	9 Months Ended	12 Months Ended
	Aug. 15, 2024 USD ($) item	Sep. 30, 2024 USD ($)	Sep. 30, 2024 USD ($)	Dec. 31, 2023 USD ($) item	Sep. 30, 2023 USD ($)
Securitizations and Variable Interest Entities
Number of sponsored securitizations completed \| item				2
Trading securities		$ 58,685	$ 58,685	$ 22,369
Recognized net loss on sale		(200)	53
Total assets		9,088,565	9,088,565	8,538,894	$ 8,540,057
Liabilities		8,111,945	8,111,945	7,652,298
Tax exempt LIHTC loans
Securitizations and Variable Interest Entities
Trading securities	$ 36,700
Recognized net loss on sale	473
M-series Tax exempt LIHTC loans
Securitizations and Variable Interest Entities
Securities pledged	$ 230,700
Number of securities issued \| item	2
Class B Certificates
Securitizations and Variable Interest Entities
Percentage of first loss support	15%
Class B Certificates \| Assets pledged as collateral
Securitizations and Variable Interest Entities
Amount of first loss support	$ 34,900
Class A certificates \| Assets pledged as collateral
Securitizations and Variable Interest Entities
Securities pledged	$ 10,100
VIE
Securitizations and Variable Interest Entities
Total assets		58,700	58,700	22,400
Liabilities		0	0	$ 0
Maximum exposure to loss		$ 66,600	$ 66,600

Note 5 - DERIVATIVES AND HEDG_3

Note 5 - DERIVATIVES AND HEDGING ACTIVITIES (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Deposits	$ 6,984,633	$ 6,514,005
Initial premium, paid upfront	4,500
Cash Flow Hedges
Deposits	300,000
Interest rate caps \| Cash Flow Hedges
Initial premium paid upfront for the two caps	$ 3,500

Note 5 - DERIVATIVES AND HEDG_4

Note 5 - DERIVATIVES AND HEDGING ACTIVITIES - Summary of Derivatives (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Derivative Asset	$ 261,913	$ 187,341
Derivative Liabilities	(285,769)	(215,735)
Interest rate caps \| Hedged Derivatives \| Cash Flow Hedges
Derivative Asset	753	2,847
Interest rate caps \| Unhedged Derivatives
Derivative Asset	314	951
Interest rate caps \| Unhedged Derivatives \| Fair Value Hedges
Derivative Asset	314	951
Swaptions \| Unhedged Derivatives
Derivative Asset	4,086
Swaptions \| Unhedged Derivatives \| Cash Flow Hedges
Derivative Asset	4,086
Interest rate swaps \| Hedged Derivatives \| Cash Flow Hedges
Derivative Asset	958	1,689
Derivative Liabilities	(25,060)	(30,407)
Interest rate swaps \| Hedged Derivatives \| Fair Value Hedges
Derivative Asset	(4,969)
Derivative Liabilities	(4,969)	(3,308)
Interest rate swaps \| Unhedged Derivatives
Derivative Asset	255,740	181,854
Derivative Liabilities	(255,740)	(181,854)
Interest rate swaps \| Unhedged Derivatives \| Fair Value Hedges
Derivative Asset	255,740	181,854
Interest rate collars \| Hedged Derivatives \| Cash Flow Hedges
Derivative Asset	62
Derivative Liabilities	$ 62	$ (166)

Note 5 - DERIVATIVES AND HEDG_5

Note 5 - DERIVATIVES AND HEDGING ACTIVITIES - Summary of Hedged Interest Rate Swap and Cap Derivatives (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Derivative Asset	$ 261,913	$ 187,341
Derivative Liabilities	(285,769)	(215,735)
Hedged Derivatives \| Cash Flow Hedges \| Interest rate swaps
Derivative Liability, Notional Amount	300,000
Derivative, Notional Amount	114,310
Derivative Asset	958	1,689
Derivative Liabilities	(25,060)	(30,407)
Derivative Assets (Liabilities), net	(624)
Derivative Liabilities	(23,478)
Derivative Assets (Liabilities)		1,689
Hedged Derivatives \| Cash Flow Hedges \| QCR Holdings Statutory Trust V
Derivative Asset, Notional Amount	$ 10,000
Receive Rate	5.37%
Pay Rate	4.54%
Derivative Asset	$ 190	335
Hedged Derivatives \| Cash Flow Hedges \| Community National Statutory Trust III
Derivative Asset, Notional Amount	$ 3,500
Receive Rate	6.96%
Pay Rate	4.75%
Derivative Asset	$ 87	118
Hedged Derivatives \| Cash Flow Hedges \| Guaranty Bankshares Statutory Trust I
Derivative Asset, Notional Amount	$ 4,500
Receive Rate	6.96%
Pay Rate	4.75%
Derivative Asset	$ 68	152
Hedged Derivatives \| Cash Flow Hedges \| Community National Statutory Trust II
Derivative Asset, Notional Amount	$ 3,000
Receive Rate	7.25%
Pay Rate	5.17%
Derivative Asset	$ 58	101
Hedged Derivatives \| Cash Flow Hedges \| QCR Holdings Statutory Trust II
Derivative Asset, Notional Amount	$ 10,000
Receive Rate	7.72%
Pay Rate	5.85%
Derivative Asset	$ 194	341
Hedged Derivatives \| Cash Flow Hedges \| QCR Holdings Statutory Trust III
Derivative Asset, Notional Amount	$ 8,000
Receive Rate	7.72%
Pay Rate	5.85%
Derivative Asset	$ 155	272
Hedged Derivatives \| Cash Flow Hedges \| Guaranty Statutory Trust II
Derivative Asset, Notional Amount	$ 10,310
Receive Rate	6.81%
Pay Rate	4.09%
Derivative Asset	$ 206	370
Hedged Derivatives \| Cash Flow Hedges \| QCR Holdings Subordinated Note
Derivative Liability, Notional Amount	$ 65,000
Receive Rate	5.34%
Pay Rate	4.02%
Derivative Liabilities	$ 1,582
Hedged Derivatives \| Cash Flow Hedges \| Loans, one
Derivative Liability, Notional Amount	$ 35,000
Receive Rate	1.40%
Pay Rate	5.33%
Derivative Liabilities	$ (4,167)	(5,004)
Hedged Derivatives \| Cash Flow Hedges \| Loans, two
Derivative Liability, Notional Amount	$ 50,000
Receive Rate	1.40%
Pay Rate	5.33%
Derivative Liabilities	$ (5,952)	(7,149)
Hedged Derivatives \| Cash Flow Hedges \| Loans, three
Derivative Liability, Notional Amount	$ 40,000
Receive Rate	1.40%
Pay Rate	5.33%
Derivative Liabilities	$ (4,772)	(5,730)
Hedged Derivatives \| Cash Flow Hedges \| Loans, four
Derivative Liability, Notional Amount	$ 25,000
Receive Rate	1.30%
Pay Rate	5.33%
Derivative Liabilities	$ (3,005)	(3,696)
Hedged Derivatives \| Cash Flow Hedges \| Loan five
Derivative Liability, Notional Amount	$ 15,000
Receive Rate	1.91%
Pay Rate	5.33%
Derivative Liabilities	$ (558)	(868)
Hedged Derivatives \| Cash Flow Hedges \| Loan six
Derivative Liability, Notional Amount	$ 50,000
Receive Rate	1.91%
Pay Rate	5.33%
Derivative Liabilities	$ (1,861)	(2,892)
Hedged Derivatives \| Cash Flow Hedges \| Loan seven
Derivative Liability, Notional Amount	$ 35,000
Receive Rate	1.91%
Pay Rate	5.33%
Derivative Liabilities	$ (1,303)	(2,024)
Hedged Derivatives \| Cash Flow Hedges \| Loan eight
Derivative Liability, Notional Amount	$ 50,000
Receive Rate	1.91%
Pay Rate	5.33%
Derivative Liabilities	$ (1,860)	(3,044)
Hedged Derivatives \| Cash Flow Hedges \| Interest rate caps
Derivative Asset, Notional Amount	200,000
Derivative Asset	753	2,847
Hedged Derivatives \| Cash Flow Hedges \| Deposits, one
Derivative Asset, Notional Amount	$ 25,000
Strike Rate	1.75%
Derivative Asset		(79)
Hedged Derivatives \| Cash Flow Hedges \| Deposits, two
Derivative Asset, Notional Amount	$ 50,000
Strike Rate	1.57%
Hedged Derivatives \| Cash Flow Hedges \| Deposits, three
Derivative Asset, Notional Amount	$ 25,000
Strike Rate	1.80%
Hedged Derivatives \| Cash Flow Hedges \| Deposits, four
Derivative Asset, Notional Amount	$ 25,000
Strike Rate	1.75%
Derivative Asset	$ 188	672
Hedged Derivatives \| Cash Flow Hedges \| Deposits, five
Derivative Asset, Notional Amount	$ 50,000
Strike Rate	1.57%
Derivative Asset	$ 376	1,503
Hedged Derivatives \| Cash Flow Hedges \| Deposits, six
Derivative Asset, Notional Amount	$ 25,000
Strike Rate	1.80%
Derivative Asset	$ 189	751
Hedged Derivatives \| Fair Value Hedges \| Interest rate swaps
Derivative, Notional Amount	325,000
Derivative Asset	(4,969)
Derivative Liabilities	(4,969)	(3,308)
Hedged Derivatives \| Fair Value Hedges \| Loan Nine
Derivative, Notional Amount	$ 15,000
Receive Rate	5.15%
Pay Rate	4.60%
Derivative Asset	$ (83)
Derivative Liabilities		(69)
Hedged Derivatives \| Fair Value Hedges \| Loan Eleven
Derivative, Notional Amount	$ 15,000
Receive Rate	5.15%
Pay Rate	4.38%
Derivative Asset	$ (151)
Derivative Liabilities		(117)
Hedged Derivatives \| Fair Value Hedges \| Loan Twelve
Derivative, Notional Amount	$ 20,000
Receive Rate	5.15%
Pay Rate	4.38%
Derivative Asset	$ (202)
Derivative Liabilities		(140)
Hedged Derivatives \| Fair Value Hedges \| Loan Thirteen
Derivative, Notional Amount	$ 30,000
Receive Rate	5.15%
Pay Rate	4.21%
Derivative Asset	$ (413)
Derivative Liabilities		(293)
Hedged Derivatives \| Fair Value Hedges \| Loan fourteen
Derivative, Notional Amount	$ 15,000
Receive Rate	5.15%
Pay Rate	4.21%
Derivative Asset	$ (207)
Derivative Liabilities		(146)
Hedged Derivatives \| Fair Value Hedges \| Loan fifteen
Derivative, Notional Amount	$ 20,000
Receive Rate	5.15%
Pay Rate	4.21%
Derivative Asset	$ (276)
Derivative Liabilities		(176)
Hedged Derivatives \| Fair Value Hedges \| Loan sixteen
Derivative, Notional Amount	$ 32,500
Receive Rate	5.15%
Pay Rate	4.08%
Derivative Asset	$ (539)
Derivative Liabilities		(364)
Hedged Derivatives \| Fair Value Hedges \| Loan seventeen
Derivative, Notional Amount	$ 15,000
Receive Rate	5.15%
Pay Rate	4.08%
Derivative Asset	$ (249)
Derivative Liabilities		(168)
Hedged Derivatives \| Fair Value Hedges \| Loan Eighteen
Derivative, Notional Amount	$ 20,000
Receive Rate	5.15%
Pay Rate	4.08%
Derivative Asset	$ (332)
Derivative Liabilities		(202)
Hedged Derivatives \| Fair Value Hedges \| Loan Nineteen
Derivative, Notional Amount	$ 32,500
Receive Rate	5.15%
Pay Rate	3.98%
Derivative Asset	$ (606)
Derivative Liabilities		(397)
Hedged Derivatives \| Fair Value Hedges \| Loan Twenty
Derivative, Notional Amount	$ 15,000
Receive Rate	5.15%
Pay Rate	3.98%
Derivative Asset	$ (280)
Derivative Liabilities		(183)
Hedged Derivatives \| Fair Value Hedges \| Loan twenty one
Derivative, Notional Amount	$ 25,000
Receive Rate	5.15%
Pay Rate	3.98%
Derivative Asset	$ (466)
Derivative Liabilities		(276)
Hedged Derivatives \| Fair Value Hedges \| Loan twenty two
Derivative, Notional Amount	$ 30,000
Receive Rate	5.15%
Pay Rate	3.90%
Derivative Asset	$ (609)
Derivative Liabilities		(388)
Hedged Derivatives \| Fair Value Hedges \| Loan twenty three
Derivative, Notional Amount	$ 15,000
Receive Rate	5.15%
Pay Rate	3.90%
Derivative Asset	$ (304)
Derivative Liabilities		(194)
Hedged Derivatives \| Fair Value Hedges \| Loan ten
Derivative, Notional Amount	$ 25,000
Receive Rate	5.15%
Pay Rate	4.38%
Derivative Asset	$ (252)
Derivative Liabilities		$ (195)

Note 5 - DERIVATIVES AND HEDG_6

Note 5 - DERIVATIVES AND HEDGING ACTIVITIES - Hedged Interest Rate Collars (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Derivative Liabilities	$ (285,769)	$ (215,735)
Cash Flow Hedges \| Hedged Derivatives \| Interest rate collars
Derivative, Notional Amount	$ 50,000
Cap Strike Rate	4.40%
Floor Strike Rate	2.44%
Derivative Liabilities	$ 62	$ (166)

Note 5 - DERIVATIVES AND HEDG_7

Note 5 - DERIVATIVES AND HEDGING ACTIVITIES - Unhedged Interest Rate Caps and Swaps (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Derivative Asset	$ 261,913	$ 187,341
Derivative Liability	285,769	215,735
Unhedged Derivatives \| Interest rate swaps
Derivative Asset, Notional Amount	3,898,579	3,308,024
Derivative Asset	255,740	181,854
Derivative Liability, Notional Amount	3,898,579	3,308,024
Derivative Liability	255,740	181,854
Unhedged Derivatives \| Interest rate caps
Derivative Asset, Notional Amount	50,000
Derivative Asset	314	951
Unhedged Derivatives \| Derivative Instrument Maturing on 2/1/2024
Derivative Asset, Notional Amount	$ 25,000
Derivative Asset		79
Strike Rate	1.90%
Investment, Variable Interest Rate, Type [Extensible Enumeration]	qcrh:LondonInterbankOfferedRateLiborRateMember
Unhedged Derivatives \| Derivative Instrument Maturing on 3/3 2025
Derivative Asset, Notional Amount	$ 25,000
Derivative Asset	$ 314	$ 872
Strike Rate	1.90%
Investment, Variable Interest Rate, Type [Extensible Enumeration]	qcrh:LondonInterbankOfferedRateLiborRateMember

Note 5 - DERIVATIVES AND HEDG_8

Note 5 - DERIVATIVES AND HEDGING ACTIVITIES - Unhedged Swaptions (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Derivative [Line Items]
Derivatives	$ 261,913	$ 187,341
Swaptions \| Unhedged Derivatives
Derivative [Line Items]
Notional Amount	408,801
Derivatives	4,086
Derivative Instrument One, Maturing 2025 \| Unhedged Derivatives
Derivative [Line Items]
Notional Amount	$ 77,600
Strike Rate	2.13%
Derivatives	$ 317
Derivative Instrument Two, Maturing 2025 \| Unhedged Derivatives
Derivative [Line Items]
Notional Amount	$ 33,100
Strike Rate	2.63%
Derivatives	$ 390
Derivative Instrument Three, Maturing 2025 \| Unhedged Derivatives
Derivative [Line Items]
Notional Amount	$ 28,254
Strike Rate	2.64%
Derivatives	$ 342
Derivative Instrument Four, Maturing 2025 \| Unhedged Derivatives
Derivative [Line Items]
Notional Amount	$ 66,247
Strike Rate	2.14%
Derivatives	$ 278
Derivative Instrument One, Maturing 2026 \| Unhedged Derivatives
Derivative [Line Items]
Notional Amount	$ 20,750
Strike Rate	2.62%
Derivatives	$ 384
Derivative Instrument Two, Maturing 2026 \| Unhedged Derivatives
Derivative [Line Items]
Notional Amount	$ 41,700
Strike Rate	2.12%
Derivatives	$ 335
Derivative Instrument Three, Maturing 2026 \| Unhedged Derivatives
Derivative [Line Items]
Notional Amount	$ 36,546
Strike Rate	2.14%
Derivatives	$ 301
Derivative Instrument Four, Maturing 2026 \| Unhedged Derivatives
Derivative [Line Items]
Notional Amount	$ 18,453
Strike Rate	2.64%
Derivatives	$ 350
Derivative Instrument Five, Maturing 2026 \| Unhedged Derivatives
Derivative [Line Items]
Notional Amount	$ 16,100
Strike Rate	2.63%
Derivatives	$ 385
Derivative Instrument Six, Maturing 2026 \| Unhedged Derivatives
Derivative [Line Items]
Notional Amount	$ 29,800
Strike Rate	2.13%
Derivatives	$ 348
Derivative Instrument Seven, Maturing 2026 \| Unhedged Derivatives
Derivative [Line Items]
Notional Amount	$ 25,971
Strike Rate	2.14%
Derivatives	$ 309
Derivative Instrument Eight, Maturing 2026 \| Unhedged Derivatives
Derivative [Line Items]
Notional Amount	$ 14,280
Strike Rate	2.64%
Derivatives	$ 347

Note 5 - DERIVATIVES AND HEDG_9

Note 5 - DERIVATIVES AND HEDGING ACTIVITIES - Cash flow hedging and fair value (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Derivative [Line Items]
Interest and Dividend Income	$ 125,420	$ 108,568	$ 360,215	$ 301,162
Interest Expense	65,698	53,313	189,631	135,892
Interest rate caps \| Interest Expense
Derivative [Line Items]
Gain (loss) on effects of cash flow hedging	(1,029)	(2,066)	(3,184)	(5,522)
Interest rate swaps \| Interest And Dividend Income
Derivative [Line Items]
Gain on effects of fair value hedging	968	828	2,930	828
Interest rate swaps \| Interest Expense
Derivative [Line Items]
Gain (loss) on effects of cash flow hedging	(339)	(328)	(1,012)	(830)
Interest rate swaps and collars \| Interest And Dividend Income
Derivative [Line Items]
Gain (loss) on effects of cash flow hedging	$ (3,000)	$ (2,495)	$ (8,961)	$ (6,757)

Note 5 - DERIVATIVES AND HED_10

Note 5 - DERIVATIVES AND HEDGING ACTIVITIES - Hedged Interest Rate Swaps and Non-hedged Interest Rate Swaps (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Derivative [Line Items]
Swapped loan portfolio loan-to-value percentage, including the potential swap exposure	65%
Interest rate swaps
Derivative [Line Items]
Interest rate swaps collateralized by investment securities	$ 276,884	$ 150,102
Interest rate swaps \| Cash
Derivative [Line Items]
Interest rate swaps collateralized by investment securities	94,100	51,680
Interest rate swaps \| U.S treasuries and govt. sponsored agency securities
Derivative [Line Items]
Interest rate swaps collateralized by investment securities	6,571	6,413
Interest rate swaps \| Municipal securities
Derivative [Line Items]
Interest rate swaps collateralized by investment securities	156,358	68,651
Interest rate swaps \| Residential mortgage-backed and related securities
Derivative [Line Items]
Interest rate swaps collateralized by investment securities	$ 19,855	$ 23,358

Note 6 - INCOME TAXES - Reconci

Note 6 - INCOME TAXES - Reconciliation of the Expected Federal Income Tax Expense (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
INCOME TAXES
Computed "expected" tax expense	$ 6,264	$ 5,661	$ 18,773	$ 18,751
Tax exempt income, net	(4,204)	(3,705)	(11,965)	(10,103)
Bank-owned life insurance	(171)	(376)	(975)	(700)
State income taxes, net of federal benefit, current year	1,084	955	3,186	3,383
Tax credits	(26)
Tax credits		(202)	(77)	(411)
Income from tax credit equity investments	(546)	(449)	(1,639)	(1,340)
Excess tax benefit on stock options exercised and restricted stock awards vested	(310)	(7)	(834)	(451)
Other	(46)	(37)	(698)	(540)
Federal and state income tax expense	$ 2,045	$ 1,840	$ 5,771	$ 8,589
Computed "expected" tax expense (in percentage)	21%	21%	21%	21%
Tax exempt income, net (in percentage)	(14.10%)	(13.70%)	(13.40%)	(11.30%)
Bank-owned life insurance (in percentage)	(0.60%)	(1.40%)	(1.10%)	(0.80%)
State income taxes, net of federal benefit, current year (in percentage)	3.60%	3.50%	3.60%	3.80%
Tax credits (in percentage)	(0.10%)	(0.70%)	(0.10%)	(0.50%)
Income from tax credit equity investments (in percentage)	(1.80%)	(1.70%)	(1.80%)	(1.50%)
Excess tax benefit on stock options exercised and restricted stock awards vested (in percentage)	(1.00%)		(0.90%)	(0.50%)
Other (in percentage)	(0.10%)	(0.20%)	(0.80%)	(0.60%)
Federal and state income tax expense (in percentage)	6.90%	6.80%	6.50%	9.60%

Note 6 - INCOME TAXES - Consoli

Note 6 - INCOME TAXES - Consolidated Statements of Operations relative to the Company's tax (Details) - USD ($) $ in Thousands	3 Months Ended			9 Months Ended
	Sep. 30, 2024	Jun. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
INCOME TAXES
Tax credits recognized	$ 2,159	$ 2,115	$ 1,462	$ 6,478	$ 4,366
Other tax benefits recognized	671	613	515	2,013	1,537
Amortization	(2,076)	(2,092)	(1,203)	(6,229)	(3,783)
Net benefit included in income tax	754	636	774	2,262	2,120
Net benefit included in the Consolidated Statements of Operations	$ 754	$ 636	$ 774	$ 2,262	$ 2,120

Note 7 - EARNINGS PER SHARE - B

Note 7 - EARNINGS PER SHARE - Basic and Diluted (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended						9 Months Ended
	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2024	Sep. 30, 2023
EARNINGS PER SHARE
Net income	$ 27,785	$ 29,114	$ 26,726	$ 25,121	$ 28,425	$ 27,157	$ 83,625	$ 80,703
Basic EPS	$ 1.65			$ 1.50			$ 4.97	$ 4.82
Diluted EPS	$ 1.64			$ 1.49			$ 4.94	$ 4.79
Weighted average common shares outstanding	16,846,200			16,717,303			16,814,787	16,731,847
Weighted average common shares issuable upon exercise of stock options and under the employee stock purchase plan (in shares)	136,200			130,648			123,522	131,356
Weighted average common and common equivalent shares outstanding	16,982,400			16,847,951			16,938,309	16,863,203

Note 8 - FAIR VALUE (Details)

Note 8 - FAIR VALUE (Details) $ in Thousands	Sep. 30, 2024 USD ($)	Dec. 31, 2023 USD ($)
Securities available for sale, at fair value	$ 291,865	$ 299,655
Derivatives	261,913	187,341
Loans receivable held for sale in preparation for securitization	165,941
Derivatives	285,769	215,735
Fair Value, Measurements, Recurring
Derivatives	261,913	187,341
Total assets measured at fair value	612,463	509,365
Derivatives	285,769	215,735
Total liabilities measured at fair value	$ 285,769	215,735
Fair Value, Measurements, Recurring \| Discount Rate \| Minimum
Measurement Input	5.86
Fair Value, Measurements, Recurring \| Discount Rate \| Maximum
Measurement Input	7.12
Fair Value, Measurements, Recurring \| Fair Value, Inputs, Level 2
Derivatives	$ 261,913	187,341
Total assets measured at fair value	553,778	486,996
Derivatives	285,769	215,735
Total liabilities measured at fair value	285,769	215,735
Fair Value, Measurements, Recurring \| Fair Value, Inputs, Level 3
Total assets measured at fair value	58,685	22,369
U.S. treasuries and govt. sponsored agency securities
Securities available for sale, at fair value	18,621	14,973
U.S. treasuries and govt. sponsored agency securities \| Fair Value, Measurements, Recurring
Securities available for sale, at fair value	18,621	14,973
U.S. treasuries and govt. sponsored agency securities \| Fair Value, Measurements, Recurring \| Fair Value, Inputs, Level 2
Securities available for sale, at fair value	18,621	14,973
Residential mortgage-backed and related securities
Securities available for sale, at fair value	53,487	59,196
Residential mortgage-backed and related securities \| Fair Value, Measurements, Recurring
Securities available for sale, at fair value	53,487	59,196
Residential mortgage-backed and related securities \| Fair Value, Measurements, Recurring \| Fair Value, Inputs, Level 2
Securities available for sale, at fair value	53,487	59,196
Municipal securities
Securities available for sale, at fair value	171,162	170,987
Municipal securities \| Fair Value, Measurements, Recurring
Securities available for sale, at fair value	171,162	170,987
Municipal securities \| Fair Value, Measurements, Recurring \| Fair Value, Inputs, Level 2
Securities available for sale, at fair value	171,162	170,987
Asset-backed securities
Securities available for sale, at fair value	10,455	15,423
Asset-backed securities \| Fair Value, Measurements, Recurring
Securities available for sale, at fair value	10,455	15,423
Asset-backed securities \| Fair Value, Measurements, Recurring \| Fair Value, Inputs, Level 2
Securities available for sale, at fair value	10,455	15,423
Other securities
Securities available for sale, at fair value	38,140	39,076
Other securities \| Fair Value, Measurements, Recurring
Securities available for sale, at fair value	38,140	39,076
Other securities \| Fair Value, Measurements, Recurring \| Fair Value, Inputs, Level 2
Securities available for sale, at fair value	38,140	39,076
Securities trading \| Fair Value, Measurements, Recurring
Securities available for sale, at fair value	58,685	22,369
Securities trading \| Fair Value, Measurements, Recurring \| Fair Value, Inputs, Level 3
Securities available for sale, at fair value	$ 58,685	$ 22,369

Note 8 - FAIR VALUE - Changes i

Note 8 - FAIR VALUE - Changes in fair values of trading securites (Details) - Trading securities - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Balance at the beginning of the period	$ 22,362		$ 22,369
Trading securities purchased	36,670		36,670
Fair value gain (loss)	$ (347)		$ (354)
Fair Value, Asset, Recurring Basis, Unobservable Input Reconciliation, Gain (Loss), Statement of Income or Comprehensive Income [Extensible Enumeration]	Fair Value Gain Loss On Derivatives An Trading Securities	Fair Value Gain Loss On Derivatives An Trading Securities	Fair Value Gain Loss On Derivatives An Trading Securities	Fair Value Gain Loss On Derivatives An Trading Securities
Balance at the end of the period	$ 58,685		$ 58,685

Note 8 - FAIR VALUE - Quantitat

Note 8 - FAIR VALUE - Quantitative Information About Level Fair Value Measurements (Details) $ in Thousands	Sep. 30, 2024 USD ($) item	Dec. 31, 2023 USD ($)
Loans receivable held for sale in preparation for securitization	$ 165,941
Fair Value, Measurements, Nonrecurring
Fair value	203,068	$ 35,111
Loans receivable held for sale in preparation for securitization	165,941
Impaired Loans Leases \| Fair Value, Measurements, Nonrecurring
Fair value	36,118	33,656
Other Real Estate Owned \| Fair Value, Measurements, Nonrecurring
Fair value	399	1,455
Other repossessed assets \| Fair Value, Measurements, Nonrecurring
Fair value	610
Fair Value, Inputs, Level 3 \| Fair Value, Measurements, Nonrecurring
Fair value	203,068	35,111
Loans receivable held for sale in preparation for securitization	165,941
Fair Value, Inputs, Level 3 \| Valuation Technique, Appraisal of Collateral \| Measurement Input, Appraised Value
Loans receivable held for sale in preparation for securitization	$ 36,118	$ 33,656
Loans receivable held-for-sale, Valuation Technique	us-gaap:MarketApproachValuationTechniqueMember	us-gaap:MarketApproachValuationTechniqueMember
Loans receivable held-for-sale, Measurement Input	us-gaap:MeasurementInputComparabilityAdjustmentMember	us-gaap:MeasurementInputComparabilityAdjustmentMember
Fair Value, Inputs, Level 3 \| Minimum \| Valuation Technique, Appraisal of Collateral \| Measurement Input, Appraised Value
Loans receivable held-for-sale, Measurement Input \| item	(0.1000)
Fair Value, Inputs, Level 3 \| Maximum \| Valuation Technique, Appraisal of Collateral \| Measurement Input, Appraised Value
Loans receivable held-for-sale, Measurement Input \| item	(0.3000)
Fair Value, Inputs, Level 3 \| Impaired Loans Leases \| Fair Value, Measurements, Nonrecurring
Fair value	$ 36,118	$ 33,656
Fair Value, Inputs, Level 3 \| Other Real Estate Owned \| Fair Value, Measurements, Nonrecurring
Fair value	399	1,455
Fair Value, Inputs, Level 3 \| Other Real Estate Owned \| Valuation Technique, Appraisal of Collateral \| Measurement Input, Appraised Value
Fair value	$ 399	$ 1,455
Valuation technique, OREO	Valuation Technique, Appraisal of Collateral	Valuation Technique, Appraisal of Collateral
Unobservable input, OREO	Measurement Input, Appraised Value	Measurement Input, Appraised Value
Fair Value, Inputs, Level 3 \| Other Real Estate Owned \| Minimum \| Valuation Technique, Appraisal of Collateral \| Measurement Input, Appraised Value
OREO, measurement input \| item	0
Fair Value, Inputs, Level 3 \| Other Real Estate Owned \| Maximum \| Valuation Technique, Appraisal of Collateral \| Measurement Input, Appraised Value
OREO, measurement input \| item	(0.3500)
Fair Value, Inputs, Level 3 \| Other repossessed assets \| Fair Value, Measurements, Nonrecurring
Fair value	$ 610
Fair Value, Inputs, Level 3 \| Other repossessed assets \| Valuation Technique, Appraisal of Collateral \| Measurement Input, Appraised Value
Fair value	$ 610
Loans receivable held-for-sale, Valuation Technique	qcrh:AverageAuctionPricesMember	qcrh:AverageAuctionPricesMember
Unobservable input, OREO	us-gaap:MeasurementInputComparabilityAdjustmentMember	us-gaap:MeasurementInputComparabilityAdjustmentMember

Note 8 - FAIR VALUE - Carrying

Note 8 - FAIR VALUE - Carrying Values and Estimated Fair Values of Financial Assets and Liabilities (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Interest-bearing deposits at financial institutions	$ 145,959	$ 104,919
Securities held to maturity, fair value	791,659	680,279
Securities available for sale, at fair value	291,865	299,655
Derivatives	261,913	187,341
Subordinated notes	233,383	233,064
Derivatives	285,769	215,735
Fair Value, Inputs, Level 1 \| Carrying Value
Cash and due from banks	103,840	97,123
Fair Value, Inputs, Level 1 \| Estimated of Fair Value
Cash and due from banks	103,840	97,123
Fair Value, Inputs, Level 2 \| Carrying Value
Federal funds sold	13,200	35,450
Securities held to maturity, fair value	795,496	683,504
Securities available for sale, at fair value	291,865	299,655
Loans/leases receivable, net	6,709,038	6,425,053
Short-term borrowings	2,750	1,500
FHLB advances	375,383	435,000
Subordinated notes	233,383	233,064
Junior subordinated debentures	48,828	48,731
Fair Value, Inputs, Level 2 \| Carrying Value \| Non-maturity Deposits
Deposits	5,749,506	5,504,323
Fair Value, Inputs, Level 2 \| Carrying Value \| Time Deposits
Deposits	1,235,127	1,009,682
Fair Value, Inputs, Level 2 \| Carrying Value \| Interest rate caps
Derivatives	261,913	187,341
Fair Value, Inputs, Level 2 \| Carrying Value \| Interest rate swaps
Derivatives	285,769	215,735
Fair Value, Inputs, Level 2 \| Carrying Value \| Interest-bearing Deposits
Interest-bearing deposits at financial institutions	145,959	104,919
Fair Value, Inputs, Level 2 \| Estimated of Fair Value
Federal funds sold	13,200	35,450
Securities held to maturity, fair value	791,659	680,279
Securities available for sale, at fair value	291,865	299,655
Loans/leases receivable, net	6,483,278	6,125,433
Short-term borrowings	2,750	1,500
FHLB advances	377,501	437,178
Subordinated notes	238,978	240,235
Junior subordinated debentures	41,114	40,397
Fair Value, Inputs, Level 2 \| Estimated of Fair Value \| Non-maturity Deposits
Deposits	5,749,506	5,504,323
Fair Value, Inputs, Level 2 \| Estimated of Fair Value \| Time Deposits
Deposits	1,235,442	996,746
Fair Value, Inputs, Level 2 \| Estimated of Fair Value \| Interest rate caps
Derivatives	261,913	187,341
Fair Value, Inputs, Level 2 \| Estimated of Fair Value \| Interest rate swaps
Derivatives	285,769	215,735
Fair Value, Inputs, Level 2 \| Estimated of Fair Value \| Interest-bearing Deposits
Interest-bearing deposits at financial institutions	145,959	104,919
Fair Value, Inputs, Level 3 \| Carrying Value
Trading	58,685	22,369
Loans/leases receivable, net	33,443	31,163
Fair Value, Inputs, Level 3 \| Estimated of Fair Value
Trading	58,685	22,369
Loans/leases receivable, net	36,118	33,656
Fair Value, Measurements, Recurring
Derivatives	261,913	187,341
Derivatives	285,769	215,735
Fair Value, Measurements, Recurring \| Fair Value, Inputs, Level 2
Derivatives	261,913	187,341
Derivatives	$ 285,769	$ 215,735

Note 9 - BUSINESS SEGMENT INF_3

Note 9 - BUSINESS SEGMENT INFORMATION (Details)	Sep. 30, 2024 subsidiary
Number of subsidiaries commercial banks	4
Commercial Banking
Number of subsidiaries commercial banks	4

Note 9 - BUSINESS SEGMENT INF_4

Note 9 - BUSINESS SEGMENT INFORMATION - Selected Financial Information on the Company's Business Segments (Details) - USD ($) $ in Thousands	3 Months Ended						9 Months Ended
	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Total revenue	$ 152,577			$ 135,161			$ 445,119	$ 386,117
Net interest income	59,722			55,255			170,584	165,270
Provision for credit losses	3,484			3,806			11,949	11,340
Net Income (Loss)	27,785	$ 29,114	$ 26,726	25,121	$ 28,425	$ 27,157	83,625	80,703
Goodwill	138,595			139,027			138,595	139,027	$ 139,027
Intangibles	11,751			14,537			11,751	14,537	13,821
Total assets	9,088,565			8,540,057			9,088,565	8,540,057	$ 8,538,894
Intersegment Eliminations
Total revenue	(35,518)			(32,197)			(107,868)	(103,606)
Net interest income	389			284			1,103	938
Net Income (Loss)	(34,469)			(31,092)			(104,206)	(99,658)
Total assets	(1,274,943)			(1,141,314)			(1,274,943)	(1,141,314)
Commercial Banking \| QCBT \| Operating Segments
Total revenue	43,685			38,165			125,933	106,664
Net interest income	18,775			17,198			53,463	50,590
Provision for credit losses	2,537			2,686			8,990	7,879
Net Income (Loss)	4,911			5,856			15,371	17,710
Goodwill	2,791			3,223			2,791	3,223
Total assets	2,552,962			2,433,084			2,552,962	2,433,084
Commercial Banking \| CRBT \| Operating Segments
Total revenue	48,327			43,592			146,469	138,018
Net interest income	18,456			16,852			52,464	50,254
Provision for credit losses	1,696			503			3,490	2,499
Net Income (Loss)	15,946			13,175			51,725	48,928
Goodwill	14,980			14,980			14,980	14,980
Intangibles	692			950			692	950
Total assets	2,625,943			2,442,263			2,625,943	2,442,263
Commercial Banking \| CSB \| Operating Segments
Total revenue	22,470			19,225			64,459	53,126
Net interest income	11,745			11,136			34,104	32,683
Provision for credit losses	(186)			275			47	965
Net Income (Loss)	5,527			4,740			14,603	14,113
Goodwill	9,888			9,888			9,888	9,888
Intangibles	1,006			1,579			1,006	1,579
Total assets	1,519,585			1,417,249			1,519,585	1,417,249
Commercial Banking \| Guaranty Bank \| Operating Segments
Total revenue	38,120			34,498			109,669	90,443
Net interest income	14,589			13,743			41,965	42,716
Provision for credit losses	(563)			342			(578)	(3)
Net Income (Loss)	7,531			6,801			20,803	17,344
Goodwill	110,936			110,936			110,936	110,936
Intangibles	10,053			12,008			10,053	12,008
Total assets	2,360,301			2,242,638			2,360,301	2,242,638
Other Segments \| Operating Segments
Total revenue	35,493			31,878			106,457	101,472
Net interest income	(4,232)			(3,958)			(12,515)	(11,911)
Net Income (Loss)	28,339			25,641			85,329	82,266
Total assets	$ 1,304,717			$ 1,146,137			$ 1,304,717	$ 1,146,137

Note 10 - REGULATORY CAPITAL _3

Note 10 - REGULATORY CAPITAL REQUIREMENTS - Capital Requirements (Details) $ in Thousands	Sep. 30, 2024 USD ($)	Dec. 31, 2023 USD ($)
Banking Regulation, Total Capital, Actual	$ 1,243,438	$ 1,171,047
Total risk-based capital, actual, ratio	0.1387	0.1429
Banking Regulation, Total Risk-Based Capital, Capital Adequacy, Minimum	$ 717,351	$ 655,461
Banking Regulation, Total Risk-Based Capital Ratio, Capital Adequacy, Minimum	0.0800	0.0800
Total risk-based capital for capital adequacy purposes with capital conservation buffer, amount	$ 941,523	$ 860,293
Total risk-based capital for capital adequacy purposes with capital conservation buffer, ratio	0.1050	0.1050
Banking Regulation, Total Risk-Based Capital, Well Capitalized, Minimum	$ 896,689	$ 819,327
Banking Regulation, Total Risk-Based Capital Ratio, Well Capitalized, Minimum	0.1000	0.1000
Banking Regulation, Tier 1 Risk-Based Capital, Actual	$ 926,516	$ 841,052
Banking Regulation, Tier 1 Risk-Based Capital Ratio, Actual	0.1033	0.1027
Banking Regulation, Tier 1 Risk-Based Capital, Capital Adequacy, Minimum	$ 538,013	$ 491,596
Banking Regulation, Tier 1 Risk-Based Capital Ratio, Capital Adequacy, Minimum	0.0600	0.0600
Tier 1 risk-based capital for capital adequacy purposes with capital conservation buffer, amount	$ 762,185	$ 696,428
Tier 1 risk-based capital for capital adequacy purposes with capital conservation buffer, ratio	0.0850	0.0850
Banking Regulation, Tier 1 Risk-Based Capital, Well Capitalized, Minimum	$ 717,351	$ 655,461
Banking Regulation, Tier 1 Risk-Based Capital Ratio, Well Capitalized, Minimum	0.0800	0.0800
Banking Regulation, Tier 1 Leverage Capital, Actual	$ 926,516	$ 841,052
Banking Regulation, Tier 1 Leverage Capital Ratio, Actual	0.1050	0.1003
Banking Regulation, Tier 1 Leverage Capital, Capital Adequacy, Minimum	$ 352,823	$ 335,420
Banking Regulation, Tier 1 Leverage Capital Ratio, Capital Adequacy, Minimum	0.0400	0.0400
Tier 1 leverage for capital adequacy purposes with capital conservation buffer, amount	$ 352,823	$ 335,420
Tier 1 leverage for capital adequacy purposes with capital conservation buffer, ratio	0.0400	0.0400
Banking Regulation, Tier 1 Leverage Capital, Well Capitalized, Minimum	$ 441,029	$ 419,275
Banking Regulation, Tier 1 Leverage Capital Ratio, Well Capitalized, Minimum	0.0500	0.0500
Banking Regulation, Common Equity Tier 1 Risk-Based Capital, Actual	$ 877,688	$ 792,321
Banking Regulation, Common Equity Tier 1 Risk-Based Capital Ratio, Actual	0.0979	0.0967
Banking Regulation, Common Equity Tier 1 Risk-Based Capital, Capital Adequacy, Minimum	$ 403,510	$ 368,697
Common equity Tier 1 for capital adequacy purposes, ratio	4.50%	4.50%
Common equity Tier 1 for capital adequacy purposes with capital conservation buffer, amount	$ 627,682	$ 573,529
Common equity Tier 1 for capital adequacy purposes with capital conservation buffer, ratio	7%	7%
Banking Regulation, Common Equity Tier 1 Risk-Based Capital, Well Capitalized, Minimum	$ 582,848	$ 532,562
Common equity Tier 1 to be well capitalized under prompt corrective action provisions, ratio	6.50%	6.50%
QCBT
Banking Regulation, Total Capital, Actual	$ 316,500	$ 300,413
Total risk-based capital, actual, ratio	0.1323	0.1267
Banking Regulation, Total Risk-Based Capital, Capital Adequacy, Minimum	$ 191,451	$ 189,707
Banking Regulation, Total Risk-Based Capital Ratio, Capital Adequacy, Minimum	0.0800	0.0800
Total risk-based capital for capital adequacy purposes with capital conservation buffer, amount	$ 251,280	$ 248,990
Total risk-based capital for capital adequacy purposes with capital conservation buffer, ratio	0.1050	0.1050
Banking Regulation, Total Risk-Based Capital, Well Capitalized, Minimum	$ 239,314	$ 237,133
Banking Regulation, Total Risk-Based Capital Ratio, Well Capitalized, Minimum	0.1000	0.1000
Banking Regulation, Tier 1 Risk-Based Capital, Actual	$ 286,547	$ 270,744
Banking Regulation, Tier 1 Risk-Based Capital Ratio, Actual	0.1197	0.1142
Banking Regulation, Tier 1 Risk-Based Capital, Capital Adequacy, Minimum	$ 143,588	$ 142,280
Banking Regulation, Tier 1 Risk-Based Capital Ratio, Capital Adequacy, Minimum	0.0600	0.0600
Tier 1 risk-based capital for capital adequacy purposes with capital conservation buffer, amount	$ 203,417	$ 201,563
Tier 1 risk-based capital for capital adequacy purposes with capital conservation buffer, ratio	0.0850	0.0850
Banking Regulation, Tier 1 Risk-Based Capital, Well Capitalized, Minimum	$ 191,451	$ 189,707
Banking Regulation, Tier 1 Risk-Based Capital Ratio, Well Capitalized, Minimum	0.0800	0.0800
Banking Regulation, Tier 1 Leverage Capital, Actual	$ 286,547	$ 270,744
Banking Regulation, Tier 1 Leverage Capital Ratio, Actual	0.1119	0.1123
Banking Regulation, Tier 1 Leverage Capital, Capital Adequacy, Minimum	$ 102,468	$ 96,425
Banking Regulation, Tier 1 Leverage Capital Ratio, Capital Adequacy, Minimum	0.0400	0.0400
Tier 1 leverage for capital adequacy purposes with capital conservation buffer, amount	$ 102,468	$ 96,425
Tier 1 leverage for capital adequacy purposes with capital conservation buffer, ratio	0.0400	0.0400
Banking Regulation, Tier 1 Leverage Capital, Well Capitalized, Minimum	$ 128,085	$ 120,531
Banking Regulation, Tier 1 Leverage Capital Ratio, Well Capitalized, Minimum	0.0500	0.0500
Banking Regulation, Common Equity Tier 1 Risk-Based Capital, Actual	$ 286,547	$ 270,744
Banking Regulation, Common Equity Tier 1 Risk-Based Capital Ratio, Actual	0.1197	0.1142
Banking Regulation, Common Equity Tier 1 Risk-Based Capital, Capital Adequacy, Minimum	$ 107,691	$ 106,710
Common equity Tier 1 for capital adequacy purposes, ratio	4.50%	4.50%
Common equity Tier 1 for capital adequacy purposes with capital conservation buffer, amount	$ 167,520	$ 165,993
Common equity Tier 1 for capital adequacy purposes with capital conservation buffer, ratio	7%	7%
Banking Regulation, Common Equity Tier 1 Risk-Based Capital, Well Capitalized, Minimum	$ 155,554	$ 154,137
Common equity Tier 1 to be well capitalized under prompt corrective action provisions, ratio	6.50%	6.50%
CRBT
Banking Regulation, Total Capital, Actual	$ 434,183	$ 381,514
Total risk-based capital, actual, ratio	0.1464	0.1560
Banking Regulation, Total Risk-Based Capital, Capital Adequacy, Minimum	$ 237,243	$ 195,687
Banking Regulation, Total Risk-Based Capital Ratio, Capital Adequacy, Minimum	0.0800	0.0800
Total risk-based capital for capital adequacy purposes with capital conservation buffer, amount	$ 311,381	$ 256,840
Total risk-based capital for capital adequacy purposes with capital conservation buffer, ratio	0.1050	0.1050
Banking Regulation, Total Risk-Based Capital, Well Capitalized, Minimum	$ 296,554	$ 244,609
Banking Regulation, Total Risk-Based Capital Ratio, Well Capitalized, Minimum	0.1000	0.1000
Banking Regulation, Tier 1 Risk-Based Capital, Actual	$ 406,490	$ 354,940
Banking Regulation, Tier 1 Risk-Based Capital Ratio, Actual	0.1371	0.1451
Banking Regulation, Tier 1 Risk-Based Capital, Capital Adequacy, Minimum	$ 177,932	$ 146,766
Banking Regulation, Tier 1 Risk-Based Capital Ratio, Capital Adequacy, Minimum	0.0600	0.0600
Tier 1 risk-based capital for capital adequacy purposes with capital conservation buffer, amount	$ 252,071	$ 207,918
Tier 1 risk-based capital for capital adequacy purposes with capital conservation buffer, ratio	0.0850	0.0850
Banking Regulation, Tier 1 Risk-Based Capital, Well Capitalized, Minimum	$ 237,243	$ 195,687
Banking Regulation, Tier 1 Risk-Based Capital Ratio, Well Capitalized, Minimum	0.0800	0.0800
Banking Regulation, Tier 1 Leverage Capital, Actual	$ 406,490	$ 354,940
Banking Regulation, Tier 1 Leverage Capital Ratio, Actual	0.1617	0.1477
Banking Regulation, Tier 1 Leverage Capital, Capital Adequacy, Minimum	$ 100,568	$ 96,093
Banking Regulation, Tier 1 Leverage Capital Ratio, Capital Adequacy, Minimum	0.0400	0.0400
Tier 1 leverage for capital adequacy purposes with capital conservation buffer, amount	$ 100,568	$ 96,093
Tier 1 leverage for capital adequacy purposes with capital conservation buffer, ratio	0.0400	0.0400
Banking Regulation, Tier 1 Leverage Capital, Well Capitalized, Minimum	$ 125,710	$ 120,116
Banking Regulation, Tier 1 Leverage Capital Ratio, Well Capitalized, Minimum	0.0500	0.0500
Banking Regulation, Common Equity Tier 1 Risk-Based Capital, Actual	$ 406,490	$ 354,940
Banking Regulation, Common Equity Tier 1 Risk-Based Capital Ratio, Actual	0.1371	0.1451
Banking Regulation, Common Equity Tier 1 Risk-Based Capital, Capital Adequacy, Minimum	$ 133,449	$ 110,074
Common equity Tier 1 for capital adequacy purposes, ratio	4.50%	4.50%
Common equity Tier 1 for capital adequacy purposes with capital conservation buffer, amount	$ 207,588	$ 171,227
Common equity Tier 1 for capital adequacy purposes with capital conservation buffer, ratio	7%	7%
Banking Regulation, Common Equity Tier 1 Risk-Based Capital, Well Capitalized, Minimum	$ 192,760	$ 158,996
Common equity Tier 1 to be well capitalized under prompt corrective action provisions, ratio	6.50%	6.50%
CSB
Banking Regulation, Total Capital, Actual	$ 184,706	$ 171,747
Total risk-based capital, actual, ratio	0.1291	0.1322
Banking Regulation, Total Risk-Based Capital, Capital Adequacy, Minimum	$ 114,468	$ 103,903
Banking Regulation, Total Risk-Based Capital Ratio, Capital Adequacy, Minimum	0.0800	0.0800
Total risk-based capital for capital adequacy purposes with capital conservation buffer, amount	$ 150,239	$ 136,372
Total risk-based capital for capital adequacy purposes with capital conservation buffer, ratio	0.1050	0.1050
Banking Regulation, Total Risk-Based Capital, Well Capitalized, Minimum	$ 143,085	$ 129,878
Banking Regulation, Total Risk-Based Capital Ratio, Well Capitalized, Minimum	0.1000	0.1000
Banking Regulation, Tier 1 Risk-Based Capital, Actual	$ 171,356	$ 156,629
Banking Regulation, Tier 1 Risk-Based Capital Ratio, Actual	0.1198	0.1206
Banking Regulation, Tier 1 Risk-Based Capital, Capital Adequacy, Minimum	$ 85,851	$ 77,927
Banking Regulation, Tier 1 Risk-Based Capital Ratio, Capital Adequacy, Minimum	0.0600	0.0600
Tier 1 risk-based capital for capital adequacy purposes with capital conservation buffer, amount	$ 121,622	$ 110,397
Tier 1 risk-based capital for capital adequacy purposes with capital conservation buffer, ratio	0.0850	0.0850
Banking Regulation, Tier 1 Risk-Based Capital, Well Capitalized, Minimum	$ 114,468	$ 103,903
Banking Regulation, Tier 1 Risk-Based Capital Ratio, Well Capitalized, Minimum	0.0800	0.0800
Banking Regulation, Tier 1 Leverage Capital, Actual	$ 171,356	$ 156,629
Banking Regulation, Tier 1 Leverage Capital Ratio, Actual	0.1147	0.1119
Banking Regulation, Tier 1 Leverage Capital, Capital Adequacy, Minimum	$ 59,760	$ 56,005
Banking Regulation, Tier 1 Leverage Capital Ratio, Capital Adequacy, Minimum	0.0400	0.0400
Tier 1 leverage for capital adequacy purposes with capital conservation buffer, amount	$ 59,760	$ 56,005
Tier 1 leverage for capital adequacy purposes with capital conservation buffer, ratio	0.0400	0.0400
Banking Regulation, Tier 1 Leverage Capital, Well Capitalized, Minimum	$ 74,700	$ 70,007
Banking Regulation, Tier 1 Leverage Capital Ratio, Well Capitalized, Minimum	0.0500	0.0500
Banking Regulation, Common Equity Tier 1 Risk-Based Capital, Actual	$ 171,356	$ 156,629
Banking Regulation, Common Equity Tier 1 Risk-Based Capital Ratio, Actual	0.1198	0.1206
Banking Regulation, Common Equity Tier 1 Risk-Based Capital, Capital Adequacy, Minimum	$ 64,388	$ 58,445
Common equity Tier 1 for capital adequacy purposes, ratio	4.50%	4.50%
Common equity Tier 1 for capital adequacy purposes with capital conservation buffer, amount	$ 100,159	$ 90,915
Common equity Tier 1 for capital adequacy purposes with capital conservation buffer, ratio	7%	7%
Banking Regulation, Common Equity Tier 1 Risk-Based Capital, Well Capitalized, Minimum	$ 93,005	$ 84,421
Common equity Tier 1 to be well capitalized under prompt corrective action provisions, ratio	6.50%	6.50%
Guaranty Bank
Banking Regulation, Total Capital, Actual	$ 289,189	$ 267,822
Total risk-based capital, actual, ratio	0.1378	0.1268
Banking Regulation, Total Risk-Based Capital, Capital Adequacy, Minimum	$ 167,886	$ 168,967
Banking Regulation, Total Risk-Based Capital Ratio, Capital Adequacy, Minimum	0.0800	0.0800
Total risk-based capital for capital adequacy purposes with capital conservation buffer, amount	$ 220,350	$ 221,770
Total risk-based capital for capital adequacy purposes with capital conservation buffer, ratio	0.1050	0.1050
Banking Regulation, Total Risk-Based Capital, Well Capitalized, Minimum	$ 209,857	$ 211,209
Banking Regulation, Total Risk-Based Capital Ratio, Well Capitalized, Minimum	0.1000	0.1000
Banking Regulation, Tier 1 Risk-Based Capital, Actual	$ 266,765	$ 244,506
Banking Regulation, Tier 1 Risk-Based Capital Ratio, Actual	0.1271	0.1158
Banking Regulation, Tier 1 Risk-Based Capital, Capital Adequacy, Minimum	$ 125,914	$ 126,726
Banking Regulation, Tier 1 Risk-Based Capital Ratio, Capital Adequacy, Minimum	0.0600	0.0600
Tier 1 risk-based capital for capital adequacy purposes with capital conservation buffer, amount	$ 178,379	$ 179,528
Tier 1 risk-based capital for capital adequacy purposes with capital conservation buffer, ratio	0.0850	0.0850
Banking Regulation, Tier 1 Risk-Based Capital, Well Capitalized, Minimum	$ 167,886	$ 168,967
Banking Regulation, Tier 1 Risk-Based Capital Ratio, Well Capitalized, Minimum	0.0800	0.0800
Banking Regulation, Tier 1 Leverage Capital, Actual	$ 266,765	$ 244,506
Banking Regulation, Tier 1 Leverage Capital Ratio, Actual	0.1189	0.1141
Banking Regulation, Tier 1 Leverage Capital, Capital Adequacy, Minimum	$ 89,727	$ 85,688
Banking Regulation, Tier 1 Leverage Capital Ratio, Capital Adequacy, Minimum	0.0400	0.0400
Tier 1 leverage for capital adequacy purposes with capital conservation buffer, amount	$ 89,727	$ 85,688
Tier 1 leverage for capital adequacy purposes with capital conservation buffer, ratio	0.0400	0.0400
Banking Regulation, Tier 1 Leverage Capital, Well Capitalized, Minimum	$ 112,159	$ 107,110
Banking Regulation, Tier 1 Leverage Capital Ratio, Well Capitalized, Minimum	0.0500	0.0500
Banking Regulation, Common Equity Tier 1 Risk-Based Capital, Actual	$ 266,765	$ 244,506
Banking Regulation, Common Equity Tier 1 Risk-Based Capital Ratio, Actual	0.1271	0.1158
Banking Regulation, Common Equity Tier 1 Risk-Based Capital, Capital Adequacy, Minimum	$ 94,436	$ 95,044
Common equity Tier 1 for capital adequacy purposes, ratio	4.50%	4.50%
Common equity Tier 1 for capital adequacy purposes with capital conservation buffer, amount	$ 146,900	$ 147,847
Common equity Tier 1 for capital adequacy purposes with capital conservation buffer, ratio	7%	7%
Banking Regulation, Common Equity Tier 1 Risk-Based Capital, Well Capitalized, Minimum	$ 136,407	$ 137,286
Common equity Tier 1 to be well capitalized under prompt corrective action provisions, ratio	6.50%	6.50%

Note 11 - COMMITMENTS (Details)

Note 11 - COMMITMENTS (Details) $ in Millions	9 Months Ended
Note 11 - COMMITMENTS (Details) $ in Millions	Sep. 30, 2024 USD ($)
CBRT facility
Long-Term Purchase Commitment [Line Items]
Contract price for construction of new facility	$ 17
Construction payment for new facility	12.6
Construction remaining future commitment	4.4
CSB facility
Long-Term Purchase Commitment [Line Items]
Contract price for construction of new facility	41.3
Construction payment for new facility	2.1
Construction remaining future commitment	$ 39.2