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Loans and Allowance for Credit Losses on Loans HFI | 9 Months Ended
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Sep. 30, 2024
Receivables [Abstract] |
Loans and Allowance for Credit Losses on Loans HFI | Loans and allowance for credit losses on loans HFI Loans outstanding as of September 30, 2024 and December 31, 2023, by class of financing receivable are as follows:
|  | September 30, |  | December 31,
|  | 2024 |  |  | 2023 |
Commercial and industrial |  | $ | 1,688,815 |  |  | $ | 1,720,733 |
Construction |  | 1,079,726 |  |  | 1,397,313 |
Residential real estate: |  |  |  |
1-to-4 family mortgage |  | 1,612,031 |  |  | 1,568,552 |
Residential line of credit |  | 591,049 |  |  | 530,912 |
Multi-family mortgage |  | 654,188 |  |  | 603,804 |
Commercial real estate: |  |  |  |
Owner-occupied |  | 1,324,208 |  |  | 1,232,071 |
Non-owner occupied |  | 2,048,036 |  |  | 1,943,525 |
Consumer and other |  | 480,076 |  |  | 411,873 |
Gross loans |  | 9,478,129 |  |  | 9,408,783 |
Less: Allowance for credit losses on loans HFI |  | (156,260) |  |  | (150,326) |
Net loans |  | $ | 9,321,869 |  |  | $ | 9,258,457 |
As of September 30, 2024 and December 31, 2023, $925,200 and $1,030,016, respectively, of qualifying residential mortgage loans (including loans held for sale) and $1,604,389 and $1,984,007, respectively, of qualifying commercial mortgage loans were pledged to the FHLB system securing advances against the Bank’s line of credit. Additionally, as of September 30, 2024 and December 31, 2023, qualifying commercial and industrial, construction and consumer loans, of $2,651,997 and $3,107,495, respectively, were pledged to the Federal Reserve under the Borrower-in-Custody program. The amortized cost of loans HFI on the consolidated balance sheets exclude accrued interest receivable as the Company presents accrued interest receivable separately on the balance sheet. As of September 30, 2024 and December 31, 2023, accrued interest receivable on loans HFI amounted to $43,503 and $43,776, respectively. Credit Quality - Commercial Type Loans The Company categorizes commercial loan types into risk categories based on relevant information about the ability of borrowers to service their debt such as: current financial information, historical payment experience, credit documentation, public information, and current economic trends, among other factors. The Company analyzes loans that share similar risk characteristics collectively. Loans that do not share similar risk characteristics may be evaluated individually. The Company uses the following definitions for risk ratings:
| Pass. | Loans rated Pass include those that are adequately collateralized performing loans which management believes do not have conditions that have occurred or may occur that would result in the loan being downgraded into an inferior category. The Pass category also includes commercial loans rated as Watch, which include those that management believes have conditions that have occurred, or may occur, which could result in the loan being downgraded to an inferior category.
| Special Mention. | Loans rated Special Mention are those that have potential weaknesses that deserve management’s close attention. If left uncorrected, these potential weaknesses may result in deterioration of the repayment prospects for the loan or in the institution’s credit position at some future date. Management does not believe there will be a loss of principal or interest. These loans require intensive servicing and may possess more than normal credit risk.
| Classified. | Loans included in the Classified category include loans rated as Substandard and Doubtful. Loans rated as Substandard are inadequately protected by the current net worth and paying capacity of the obligor or of the collateral pledged, if any. Substandard loans have a well-defined weakness or weaknesses that jeopardize the liquidation of the debt. They are characterized by the distinct possibility that the institution will sustain some loss if the deficiencies are not corrected. Doubtful loans have all the weaknesses inherent in those classified as Substandard, with the added characteristic that the weakness or weaknesses make collection or liquidation in full, based on currently existing facts, conditions, and values, highly questionable and improbable.
Risk ratings are updated on an ongoing basis and are subject to change by continuous loan monitoring processes. The following tables present the credit quality of the Company's commercial type loan portfolio as of September 30, 2024 and December 31, 2023 and the gross charge-offs for the nine months ended September 30, 2024 and the year ended December 31, 2023 by year of origination. Revolving loans are presented separately. Management considers the guidance in ASC 310-20 when determining whether a modification, extension, or renewal constitutes a current period origination.
As of and for the nine months ended September 30, 2024 |  | 2024 |  |  | 2023 |  |  | 2022 |  |  | 2021 |  |  | 2020 |  |  | Prior |  | Revolving Loans Amortized Cost Basis |  | Total |  |
Commercial and industrial |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 132,257 |  |  | $ | 189,261 |  |  | $ | 154,303 |  |  | $ | 61,545 |  |  | $ | 32,166 |  |  | $ | 115,917 |  |  | $ | 908,150 |  |  | $ | 1,593,599 |  |  |
Special Mention |  | 2,795 |  |  | 2,851 |  |  | 2,609 |  |  | 73 |  |  | — |  |  | 195 |  |  | 26,260 |  |  | 34,783 |  |  |
Classified |  | — |  |  | 59 |  |  | 20,468 |  |  | 4,593 |  |  | 2,900 |  |  | 6,256 |  |  | 26,157 |  |  | 60,433 |  |  |
Total |  | 135,052 |  |  | 192,171 |  |  | 177,380 |  |  | 66,211 |  |  | 35,066 |  |  | 122,368 |  |  | 960,567 |  |  | 1,688,815 |  |  |
Current-period gross charge-offs |  | — |  |  | 12 |  |  | 2 |  |  | 70 |  |  | 16 |  |  | 7 |  |  | 52 |  |  | 159 |  |  |
Construction |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | 141,229 |  |  | 140,864 |  |  | 369,074 |  |  | 106,230 |  |  | 28,784 |  |  | 66,547 |  |  | 183,222 |  |  | 1,035,950 |  |  |
Special Mention |  | — |  |  | 87 |  |  | 12,321 |  |  | 26 |  |  | — |  |  | 600 |  |  | — |  |  | 13,034 |  |  |
Classified |  | — |  |  | — |  |  | 5,228 |  |  | 273 |  |  | 8,488 |  |  | — |  |  | 16,753 |  |  | 30,742 |  |  |
Total |  | 141,229 |  |  | 140,951 |  |  | 386,623 |  |  | 106,529 |  |  | 37,272 |  |  | 67,147 |  |  | 199,975 |  |  | 1,079,726 |  |  |
Current-period gross charge-offs |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 92 |  |  | 92 |  |  |
Residential real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Multi-family mortgage |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | 29,685 |  |  | 5,879 |  |  | 241,414 |  |  | 224,347 |  |  | 52,376 |  |  | 70,251 |  |  | 19,245 |  |  | 643,197 |  |  |
Special Mention |  | — |  |  | — |  |  | — |  |  | 9,980 |  |  | — |  |  | — |  |  | — |  |  | 9,980 |  |  |
Classified |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 1,011 |  |  | — |  |  | 1,011 |  |  |
Total |  | 29,685 |  |  | 5,879 |  |  | 241,414 |  |  | 234,327 |  |  | 52,376 |  |  | 71,262 |  |  | 19,245 |  |  | 654,188 |  |  |
Current-period gross charge-offs |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | 133,073 |  |  | 112,041 |  |  | 247,259 |  |  | 218,567 |  |  | 108,938 |  |  | 392,401 |  |  | 87,183 |  |  | 1,299,462 |  |  |
Special Mention |  | — |  |  | — |  |  | 1,385 |  |  | 2,600 |  |  | — |  |  | 7,932 |  |  | — |  |  | 11,917 |  |  |
Classified |  | — |  |  | — |  |  | 6,274 |  |  | 15 |  |  | 62 |  |  | 5,425 |  |  | 1,053 |  |  | 12,829 |  |  |
Total |  | 133,073 |  |  | 112,041 |  |  | 254,918 |  |  | 221,182 |  |  | 109,000 |  |  | 405,758 |  |  | 88,236 |  |  | 1,324,208 |  |  |
Current-period gross charge-offs |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  |
Non-owner occupied |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | 100,902 |  |  | 43,211 |  |  | 535,152 |  |  | 460,381 |  |  | 113,393 |  |  | 708,997 |  |  | 47,920 |  |  | 2,009,956 |  |  |
Special Mention |  | — |  |  | — |  |  | 5,324 |  |  | 4,536 |  |  | 1,092 |  |  | 19,406 |  |  | — |  |  | 30,358 |  |  |
Classified |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 7,722 |  |  | — |  |  | 7,722 |  |  |
Total |  | 100,902 |  |  | 43,211 |  |  | 540,476 |  |  | 464,917 |  |  | 114,485 |  |  | 736,125 |  |  | 47,920 |  |  | 2,048,036 |  |  |
Current-period gross charge-offs |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  |
Total commercial loan types |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | 537,146 |  |  | 491,256 |  |  | 1,547,202 |  |  | 1,071,070 |  |  | 335,657 |  |  | 1,354,113 |  |  | 1,245,720 |  |  | 6,582,164 |  |  |
Special Mention |  | 2,795 |  |  | 2,938 |  |  | 21,639 |  |  | 17,215 |  |  | 1,092 |  |  | 28,133 |  |  | 26,260 |  |  | 100,072 |  |  |
Classified |  | — |  |  | 59 |  |  | 31,970 |  |  | 4,881 |  |  | 11,450 |  |  | 20,414 |  |  | 43,963 |  |  | 112,737 |  |  |
Total |  | $ | 539,941 |  |  | $ | 494,253 |  |  | $ | 1,600,811 |  |  | $ | 1,093,166 |  |  | $ | 348,199 |  |  | $ | 1,402,660 |  |  | $ | 1,315,943 |  |  | $ | 6,794,973 |  |  |
Current-period gross charge-offs |  | $ | — |  |  | $ | 12 |  |  | $ | 2 |  |  | $ | 70 |  |  | $ | 16 |  |  | $ | 7 |  |  | $ | 144 |  |  | $ | 251 |  |  |
As of and for the year ended December 31, 2023 |  | 2023 |  |  | 2022 |  |  | 2021 |  |  | 2020 |  |  | 2019 |  |  | Prior |  | Revolving Loans Amortized Cost Basis |  | Total |  |
Commercial and industrial |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 225,734 |  |  | $ | 255,921 |  |  | $ | 151,492 |  |  | $ | 39,897 |  |  | $ | 70,302 |  |  | $ | 73,415 |  |  | $ | 839,918 |  |  | $ | 1,656,679 |  |  |
Special Mention |  | — |  |  | 17,947 |  |  | 3,083 |  |  | — |  |  | 151 |  |  | 108 |  |  | 7,549 |  |  | 28,838 |  |  |
Classified |  | 457 |  |  | 4,253 |  |  | 3,075 |  |  | 3,027 |  |  | 254 |  |  | 6,129 |  |  | 18,021 |  |  | 35,216 |  |  |
Total |  | 226,191 |  |  | 278,121 |  |  | 157,650 |  |  | 42,924 |  |  | 70,707 |  |  | 79,652 |  |  | 865,488 |  |  | 1,720,733 |  |  |
Current-period gross charge-offs |  | 14 |  |  | 7 |  |  | 201 |  |  | 22 |  |  | — |  |  | 87 |  |  | 131 |  |  | 462 |  |  |
Construction |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | 179,929 |  |  | 677,387 |  |  | 148,312 |  |  | 46,697 |  |  | 39,140 |  |  | 49,954 |  |  | 208,491 |  |  | 1,349,910 |  |  |
Special Mention |  | 1 |  |  | 4,659 |  |  | 2,943 |  |  | 1,202 |  |  | — |  |  | 690 |  |  | 12,000 |  |  | 21,495 |  |  |
Classified |  | — |  |  | 2,349 |  |  | 1,484 |  |  | 6,620 |  |  | — |  |  | — |  |  | 15,455 |  |  | 25,908 |  |  |
Total |  | 179,930 |  |  | 684,395 |  |  | 152,739 |  |  | 54,519 |  |  | 39,140 |  |  | 50,644 |  |  | 235,946 |  |  | 1,397,313 |  |  |
Current-period gross charge-offs |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  |
Residential real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Multi-family mortgage |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | 29,982 |  |  | 151,495 |  |  | 223,889 |  |  | 92,745 |  |  | 29,933 |  |  | 43,479 |  |  | 31,209 |  |  | 602,732 |  |  |
Special Mention |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  |
Classified |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 1,072 |  |  | — |  |  | 1,072 |  |  |
Total |  | 29,982 |  |  | 151,495 |  |  | 223,889 |  |  | 92,745 |  |  | 29,933 |  |  | 44,551 |  |  | 31,209 |  |  | 603,804 |  |  |
Current-period gross charge-offs |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | 118,030 |  |  | 261,196 |  |  | 231,241 |  |  | 115,397 |  |  | 151,146 |  |  | 281,253 |  |  | 53,970 |  |  | 1,212,233 |  |  |
Special Mention |  | — |  |  | 1,297 |  |  | 1,827 |  |  | — |  |  | 154 |  |  | 2,617 |  |  | — |  |  | 5,895 |  |  |
Classified |  | — |  |  | 6,305 |  |  | 16 |  |  | — |  |  | 760 |  |  | 5,789 |  |  | 1,073 |  |  | 13,943 |  |  |
Total |  | 118,030 |  |  | 268,798 |  |  | 233,084 |  |  | 115,397 |  |  | 152,060 |  |  | 289,659 |  |  | 55,043 |  |  | 1,232,071 |  |  |
Current-period gross charge-offs |  | — |  |  | — |  |  | 144 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 144 |  |  |
Non-owner occupied |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | 47,026 |  |  | 474,560 |  |  | 478,878 |  |  | 117,429 |  |  | 178,448 |  |  | 580,168 |  | 43,577 |  |  | 1,920,086 |  |  |
Special Mention |  | — |  |  | — |  |  | 3,975 |  |  | — |  |  | — |  |  | 10,435 |  | — |  |  | 14,410 |  |  |
Classified |  | — |  |  | — |  |  | 1,001 |  |  | — |  |  | 381 |  |  | 7,647 |  | — |  |  | 9,029 |  |  |
Total |  | 47,026 |  |  | 474,560 |  |  | 483,854 |  |  | 117,429 |  |  | 178,829 |  |  | 598,250 |  |  | 43,577 |  |  | 1,943,525 |  |  |
Current-period gross charge-offs |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  |
Total commercial loan types |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | 600,701 |  |  | 1,820,559 |  |  | 1,233,812 |  |  | 412,165 |  |  | 468,969 |  |  | 1,028,269 |  |  | 1,177,165 |  |  | 6,741,640 |  |  |
Special Mention |  | 1 |  |  | 23,903 |  |  | 11,828 |  |  | 1,202 |  |  | 305 |  |  | 13,850 |  |  | 19,549 |  |  | 70,638 |  |  |
Classified |  | 457 |  |  | 12,907 |  |  | 5,576 |  |  | 9,647 |  |  | 1,395 |  |  | 20,637 |  |  | 34,549 |  |  | 85,168 |  |  |
Total |  | $ | 601,159 |  |  | $ | 1,857,369 |  |  | $ | 1,251,216 |  |  | $ | 423,014 |  |  | $ | 470,669 |  |  | $ | 1,062,756 |  |  | $ | 1,231,263 |  |  | $ | 6,897,446 |  |  |
Current-period gross charge-offs |  | 14 |  |  | 7 |  |  | 345 |  |  | 22 |  |  | — |  |  | 87 |  |  | 131 |  |  | 606 |  |  |
Credit Quality - Consumer Type Loans For consumer and residential loan classes, the Company primarily evaluates credit quality based on delinquency and accrual status of the loan, credit documentation and by payment activity. The performing or nonperforming status is updated on an on-going basis dependent upon improvement and deterioration in credit quality. Nonperforming loans include loans that are no longer accruing interest (nonaccrual loans) and loans past due ninety or more days and still accruing interest. The following tables present the credit quality by classification (performing or nonperforming) of the Company’s consumer type loan portfolio as of September 30, 2024 and December 31, 2023 and the gross charge-offs for the nine months ended September 30, 2024 and the year ended December 31, 2023 by year of origination. Revolving loans are presented separately. Management considers the guidance in ASC 310-20 when determining whether a modification, extension, or renewal constitutes a current period origination.
As of and for the nine months ended September 30, 2024 |  | 2024 |  |  | 2023 |  |  | 2022 |  |  | 2021 |  |  | 2020 |  |  | Prior |  | Revolving Loans Amortized Cost Basis |  | Total
Residential real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
1-to-4 family mortgage |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Performing |  | $ | 171,947 |  |  | $ | 171,313 |  |  | $ | 465,317 |  |  | $ | 371,494 |  |  | $ | 136,834 |  |  | $ | 271,278 |  |  | $ | — |  |  | $ | 1,588,183 |
Nonperforming |  | 80 |  |  | 564 |  |  | 6,365 |  |  | 6,571 |  |  | 3,126 |  |  | 7,142 |  |  | — |  |  | 23,848 |
Total |  | 172,027 |  |  | 171,877 |  |  | 471,682 |  |  | 378,065 |  |  | 139,960 |  |  | 278,420 |  |  | — |  |  | 1,612,031 |
Current-period gross charge-offs |  | — |  |  | — |  |  | 150 |  |  | 130 |  |  | — |  |  | 15 |  |  | — |  |  | 295 |
Residential line of credit |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Performing |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 589,491 |  |  | 589,491 |
Nonperforming |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 1,558 |  |  | 1,558 |
Total |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 591,049 |  |  | 591,049 |
Current-period gross charge-offs |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 73 |  |  | — |  |  | 73 |
Consumer and other |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Performing |  | 112,563 |  |  | 97,908 |  |  | 79,587 |  |  | 38,215 |  |  | 30,704 |  |  | 105,231 |  |  | 634 |  |  | 464,842 |
Nonperforming |  | 731 |  |  | 1,720 |  |  | 1,759 |  |  | 2,925 |  |  | 2,338 |  |  | 5,760 |  |  | 1 |  |  | 15,234 |
Total |  | 113,294 |  |  | 99,628 |  |  | 81,346 |  |  | 41,140 |  |  | 33,042 |  |  | 110,991 |  |  | 635 |  |  | 480,076 |
Current-period gross charge-offs |  | 956 |  |  | 446 |  |  | 201 |  |  | 233 |  |  | 56 |  |  | 244 |  |  | — |  |  | 2,136 |
Total consumer type loans |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Performing |  | 284,510 |  |  | 269,221 |  |  | 544,904 |  |  | 409,709 |  |  | 167,538 |  |  | 376,509 |  |  | 590,125 |  |  | 2,642,516 |
Nonperforming |  | 811 |  |  | 2,284 |  |  | 8,124 |  |  | 9,496 |  |  | 5,464 |  |  | 12,902 |  |  | 1,559 |  |  | 40,640 |
Total |  | $ | 285,321 |  |  | $ | 271,505 |  |  | $ | 553,028 |  |  | $ | 419,205 |  |  | $ | 173,002 |  |  | $ | 389,411 |  |  | $ | 591,684 |  |  | $ | 2,683,156 |
Current-period gross charge-offs |  | $ | 956 |  |  | $ | 446 |  |  | $ | 351 |  |  | $ | 363 |  |  | $ | 56 |  |  | $ | 332 |  |  | $ | — |  |  | $ | 2,504 |
As of and for the year ended December 31, 2023 |  | 2023 |  |  | 2022 |  |  | 2021 |  |  | 2020 |  |  | 2019 |  |  | Prior |  | Revolving Loans Amortized Cost Basis |  | Total
Residential real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
1-to-4 family mortgage |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Performing |  | $ | 198,537 |  |  | $ | 500,628 |  |  | $ | 399,338 |  |  | $ | 145,484 |  |  | $ | 81,905 |  |  | $ | 226,587 |  |  | $ | — |  |  | $ | 1,552,479 |
Nonperforming |  | 76 |  |  | 2,565 |  |  | 4,026 |  |  | 3,846 |  |  | 690 |  |  | 4,870 |  |  | — |  |  | 16,073 |
Total |  | 198,613 |  |  | 503,193 |  |  | 403,364 |  |  | 149,330 |  |  | 82,595 |  |  | 231,457 |  |  | — |  |  | 1,568,552 |
Prior-period gross charge-offs |  | — |  |  | 18 |  |  | — |  |  | 4 |  |  | — |  |  | 24 |  |  | — |  |  | 46 |
Residential line of credit |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Performing |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 528,439 |  |  | 528,439 |
Nonperforming |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 2,473 |  |  | 2,473 |
Total |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 530,912 |  |  | 530,912 |
Prior-period gross charge-offs |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Consumer and other |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Performing |  | 104,399 |  |  | 91,557 |  |  | 45,187 |  |  | 34,928 |  |  | 24,040 |  |  | 93,833 |  |  | 6,890 |  |  | 400,834 |
Nonperforming |  | 528 |  |  | 1,025 |  |  | 2,562 |  |  | 1,819 |  |  | 1,264 |  |  | 3,841 |  |  | — |  |  | 11,039 |
Total |  | 104,927 |  |  | 92,582 |  |  | 47,749 |  |  | 36,747 |  |  | 25,304 |  |  | 97,674 |  |  | 6,890 |  |  | 411,873 |
Prior-period gross charge-offs |  | 1,463 |  |  | 564 |  |  | 139 |  |  | 201 |  |  | 110 |  |  | 372 |  |  | 2 |  |  | 2,851 |
Total consumer type loans |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Performing |  | 302,936 |  |  | 592,185 |  |  | 444,525 |  |  | 180,412 |  |  | 105,945 |  |  | 320,420 |  |  | 535,329 |  |  | 2,481,752 |
Nonperforming |  | 604 |  |  | 3,590 |  |  | 6,588 |  |  | 5,665 |  |  | 1,954 |  |  | 8,711 |  |  | 2,473 |  |  | 29,585 |
Total |  | $ | 303,540 |  |  | $ | 595,775 |  |  | $ | 451,113 |  |  | $ | 186,077 |  |  | $ | 107,899 |  |  | $ | 329,131 |  |  | $ | 537,802 |  |  | $ | 2,511,337 |
Prior-period gross charge-offs |  | 1,463 |  |  | 582 |  |  | 139 |  |  | 205 |  |  | 110 |  |  | 396 |  |  | 2 |  |  | 2,897 |
Nonaccrual and Past Due Loans The following tables represent an analysis of the aging by class of financing receivable as of September 30, 2024 and December 31, 2023:
September 30, 2024 |  | 30-89 days past due and accruing interest |  | 90 days or more and accruing interest |  | Nonaccrual loans |  |  |  | Loans current on payments and accruing interest |  | Total
Commercial and industrial |  | $ | 760 |  |  | $ | 600 |  |  | $ | 22,458 |  |  |  |  | $ | 1,664,997 |  |  | $ | 1,688,815 |
Construction |  | 2,734 |  |  | 365 |  |  | 11,181 |  |  |  |  | 1,065,446 |  |  | 1,079,726 |
Residential real estate: |  |  |  |  |  |  |  |  |  |  |  |
1-to-4 family mortgage |  | 21,644 |  |  | 15,249 |  |  | 8,599 |  |  |  |  | 1,566,539 |  |  | 1,612,031 |
Residential line of credit |  | 2,061 |  |  | 1,331 |  |  | 227 |  |  |  |  | 587,430 |  |  | 591,049 |
Multi-family mortgage |  | — |  |  | — |  |  | 25 |  |  |  |  | 654,163 |  |  | 654,188 |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied |  | 236 |  |  | 95 |  |  | 8,904 |  |  |  |  | 1,314,973 |  |  | 1,324,208 |
Non-owner occupied |  | 65 |  |  | 3,512 |  |  | 3,055 |  |  |  |  | 2,041,404 |  |  | 2,048,036 |
Consumer and other |  | 12,961 |  |  | 5,098 |  |  | 10,136 |  |  |  |  | 451,881 |  |  | 480,076 |
Total |  | $ | 40,461 |  |  | $ | 26,250 |  |  | $ | 64,585 |  |  |  |  | $ | 9,346,833 |  |  | $ | 9,478,129 |
December 31, 2023 |  | 30-89 days past due and accruing interest |  | 90 days or more and accruing interest |  | Nonaccrual loans |  |  |  | Loans current on payments and accruing interest |  | Total
Commercial and industrial |  | $ | 732 |  |  | $ | — |  |  | $ | 21,730 |  |  |  |  | $ | 1,698,271 |  |  | $ | 1,720,733 |
Construction |  | 6,579 |  |  | 165 |  |  | 2,872 |  |  |  |  | 1,387,697 |  |  | 1,397,313 |
Residential real estate: |  |  |  |  |  |  |  |  |  |  |  |
1-to-4 family mortgage |  | 21,768 |  |  | 9,355 |  |  | 6,718 |  |  |  |  | 1,530,711 |  |  | 1,568,552 |
Residential line of credit |  | 2,464 |  |  | 1,337 |  |  | 1,136 |  |  |  |  | 525,975 |  |  | 530,912 |
Multi-family mortgage |  | — |  |  | — |  |  | 32 |  |  |  |  | 603,772 |  |  | 603,804 |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied |  | 480 |  |  | — |  |  | 3,188 |  |  |  |  | 1,228,403 |  |  | 1,232,071 |
Non-owner occupied |  | 4,059 |  |  | — |  |  | 3,351 |  |  |  |  | 1,936,115 |  |  | 1,943,525 |
Consumer and other |  | 10,961 |  |  | 1,836 |  |  | 9,203 |  |  |  |  | 389,873 |  |  | 411,873 |
Total |  | $ | 47,043 |  |  | $ | 12,693 |  |  | $ | 48,230 |  |  |  |  | $ | 9,300,817 |  |  | $ | 9,408,783 |
The following tables provide the amortized cost basis of loans on non-accrual status, as well as any related allowance as of September 30, 2024 and December 31, 2023 by class of financing receivable.
September 30, 2024 |  | Nonaccrual with no related allowance |  | Nonaccrual with related allowance |  | Related allowance |  |  |  |
Commercial and industrial |  | $ | 8,535 |  |  | $ | 13,923 |  |  | $ | 9,906 |  |  |  |  |
Construction |  | — |  |  | 11,181 |  |  | 1,284 |  |  |  |  |
Residential real estate: |  |  |  |  |  |  |  |  |  |
1-to-4 family mortgage |  | 1,561 |  |  | 7,038 |  |  | 140 |  |  |  |  |
Residential line of credit |  | 147 |  |  | 80 |  |  | 1 |  |  |  |  |
Multi-family mortgage |  | — |  |  | 25 |  |  | 1 |  |  |  |  |
Commercial real estate: |  |  |  |  |  |  |  |  |  |
Owner occupied |  | 6,415 |  |  | 2,489 |  |  | 109 |  |  |  |  |
Non-owner occupied |  | 2,598 |  |  | 457 |  |  | 6 |  |  |  |  |
Consumer and other |  | — |  |  | 10,136 |  |  | 526 |  |  |  |  |
Total |  | $ | 19,256 |  |  | $ | 45,329 |  |  | $ | 11,973 |  |  |  |  |
December 31, 2023 |  | Nonaccrual with no related allowance |  | Nonaccrual with related allowance |  | Related allowance |  |  |  |
Commercial and industrial |  | $ | 3,678 |  |  | $ | 18,052 |  |  | $ | 5,011 |  |  |  |  |
Construction |  | 2,267 |  |  | 605 |  |  | 59 |  |  |  |  |
Residential real estate: |  |  |  |  |  |  |  |  |  |
1-to-4 family mortgage |  | 1,444 |  |  | 5,274 |  |  | 103 |  |  |  |  |
Residential line of credit |  | 685 |  |  | 451 |  |  | 8 |  |  |  |  |
Multi-family mortgage |  | — |  |  | 32 |  |  | 1 |  |  |  |  |
Commercial real estate: |  |  |  |  |  |  |  |  |  |
Owner occupied |  | 2,920 |  |  | 268 |  |  | 15 |  |  |  |  |
Non-owner occupied |  | 3,316 |  |  | 35 |  |  | 1 |  |  |  |  |
Consumer and other |  | — |  |  | 9,203 |  |  | 498 |  |  |  |  |
Total |  | $ | 14,310 |  |  | $ | 33,920 |  |  | $ | 5,696 |  |  |  |  |
The following presents interest income recognized on nonaccrual loans for the three and nine months ended September 30, 2024:
| Three Months Ended September 30, |  | Nine Months Ended September 30,
| 2024 |  | 2023 |  | 2024 |  | 2023
Commercial and industrial | $ | 46 |  |  | $ | 302 |  |  | $ | 615 |  |  | $ | 350 |
Construction | 308 |  |  | — |  |  | 448 |  |  | 52 |
Residential real estate: |  |  |  |  |  |  |
1-to-4 family mortgage | 6 |  |  | 83 |  |  | 40 |  |  | 232 |
Residential line of credit | 1 |  |  | 34 |  |  | 40 |  |  | 85 |
Multi-family mortgage | — |  |  | 1 |  |  | 1 |  |  | 2 |
Commercial real estate: |  |  |  |  |  |  |
Owner occupied | — |  |  | — |  |  | 124 |  |  | 97 |
Non-owner occupied | — |  |  | 58 |  |  | 89 |  |  | 195 |
Consumer and other | — |  |  | 100 |  |  | — |  |  | 416 |
Total | $ | 361 |  |  | $ | 578 |  |  | $ | 1,357 |  |  | $ | 1,429 |
Accrued interest receivable written off as an adjustment to interest income amounted to $128 and $536 for the three and nine months ended September 30, 2024, respectively, and $322 and $666 for the three and nine months ended September 30, 2023, respectively. Loan Modifications to Borrowers Experiencing Financial Difficulty Occasionally, the Company may make certain modifications of loans to borrowers experiencing financial difficulty. These modifications may be in the form of an interest rate reduction, a term extension, principal forgiveness, payment deferral or a combination thereof. Upon the Company's determination that a modified loan has subsequently been deemed uncollectible, the portion of the loan deemed uncollectible is charged off against the allowance for credit losses on loans HFI. The Company closely monitors the performance of the loans that are modified to borrowers experiencing financial difficulty to understand the effectiveness of its modification efforts. Tables within this section exclude loans that were paid off or are otherwise no longer in the loan portfolio as of period end. The following tables present the amortized cost of FDM loans as of September 30, 2024 by class of financing receivable and type of concession granted that were modified during the three and nine months ended September 30, 2024.
Three Months Ended September 30, 2024 |  | Term extension |  | Payment deferral and term extension |  | Interest rate reduction and term extension |  | Payment deferral, interest rate reduction, and term extension |  | Total |  | % of total class of financing receivables
Commercial and industrial |  | $ | — |  |  | $ | 7,038 |  |  | $ | — |  |  | $ | — |  |  | $ | 7,038 |  |  | 0.4 | %
Construction |  | $ | — |  |  | — |  |  | — |  |  | 1,713 |  |  | 1,713 |  |  | 0.2 | %
Total |  | $ | — |  |  | $ | 7,038 |  |  | $ | — |  |  | $ | 1,713 |  |  | $ | 8,751 |  |  | 0.1 | %
Nine Months Ended September 30, 2024 |  | Term extension |  | Payment deferral and term extension |  | Interest rate reduction and term extension |  | Payment deferral, interest rate reduction, and term extension |  | Total |  | % of total class of financing receivables
Commercial and industrial |  | $ | — |  |  | $ | 7,038 |  |  | $ | — |  |  | $ | — |  |  | $ | 7,038 |  |  | 0.4 | %
Construction |  | — |  |  | 14,195 |  |  | — |  |  | 1,713 |  |  | 15,908 |  |  | 1.5 | %
Consumer and other |  | 38 |  |  | — |  |  | 97 |  |  | — |  |  | 135 |  |  | — | %
Total |  | $ | 38 |  |  | $ | 21,233 |  |  | $ | 97 |  |  | $ | 1,713 |  |  | $ | 23,081 |  |  | 0.2 | %
During the three months ended September 30, 2023, the Company modified one residential mortgage loan with a balance of $31 and one commercial and industrial loan with a balance of $187 in the form of term extensions for borrowers experiencing financial difficulties. During the nine months ended September 30, 2023, the Company modified three residential mortgage loans with balances totaling $165 and one commercial and industrial loan with a balance of $187 in the form of term extensions for borrowers experiencing financial difficulties. The following tables describe the financial effect of the modifications made to borrowers experiencing financial difficultly:
Three Months Ended September 30, 2024 |  | Weighted average term extension (in months) |  | Weighted average payment deferral (in months) |  | Weighted average interest rate reduction
Commercial and industrial |  | 12 |  | 12 |  | —%
Construction |  | 360 |  | 5 |  | 0.10%
Nine Months Ended September 30, 2024 |  | Weighted average term extension (in months) |  | Weighted average payment deferral (in months) |  | Weighted average interest rate reduction
Commercial and industrial |  | 12 |  | 12 |  | —
Construction |  | 44 |  | 3 |  | 0.10%
Consumer and other |  | 25 |  | — |  | 1.49%
During the three and nine months ended September 30, 2024, consumer and other loans of $32 defaulted that were previously modified in the prior 12 months by receiving a term extension. No financing receivables modified in the preceding twelve months had a payment default during the three and nine months ended September 30, 2023. For FDMs, a subsequent payment default is defined as the earlier of the FDM being placed on non-accrual status or reaching 30 days past due with respect to principal and/or interest payments. At September 30, 2024, the Company had commitments to lend additional funds to borrowers whose loans were classified as an FDM of $300. There were no such commitments as of December 31, 2023. The Company closely monitors the performance of the loans that are modified to borrowers experiencing financial difficulty to understand the effectiveness of its modification efforts. The table below depicts the performance of loans HFI as of September 30, 2024 made to borrowers experiencing financial difficulty that were modified in the prior twelve months.
September 30, 2024 |  | 30-89 days past due and accruing interest |  | 90 days or more and accruing interest |  | Nonaccrual loans(1) |  | Loans current on payments and accruing interest |  | Total
Commercial and industrial |  | $ | — |  |  | $ | — |  |  | $ | 7,038 |  |  | $ | — |  |  | $ | 7,038 |
Construction |  | — |  |  | — |  |  | 1,713 |  |  | 14,195 |  |  | 15,908 |
Residential real estate: |  |  |  |  |  |  |  |  |  |
1-to-4 family mortgage |  | — |  |  | — |  |  | 22 |  |  | — |  |  | 22 |
Consumer and other |  | 32 |  |  | — |  |  | — |  |  | 104 |  |  | 136 |
Total |  | $ | 32 |  |  | $ | — |  |  | $ | 8,773 |  |  | $ | 14,299 |  |  | $ | 23,104 |
(1) Loans were on non-accrual when modified and subsequently classified as FDM. Collateral-Dependent Loans For collateral-dependent loans, or those loans for which repayment is expected to be provided substantially through the operation or sale of collateral, where the borrower is also experiencing financial difficulty, the following tables present the loans and the corresponding individually assessed allowance for credit losses by class of financing receivable. Significant changes in individually assessed reserves are due to changes in the valuation of the underlying collateral in addition to changes in accrual and past due status.
|  | September 30, 2024
|  | Type of Collateral |  |
|  | Real Estate |  | Farmland |  |  |  | Business Assets |  | Total |  |  |  | Individually assessed allowance for credit loss
Commercial and industrial |  | $ | — |  |  | $ | — |  |  |  |  | $ | 21,061 |  |  | $ | 21,061 |  |  |  |  | $ | 9,722 |
Construction |  | 22,060 |  |  | 1,653 |  |  |  |  | — |  |  | 23,713 |  |  |  |  | 907 |
Residential real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |
1-to-4 family mortgage |  | 1,562 |  |  | — |  |  |  |  | — |  |  | 1,562 |  |  |  |  | — |
Residential line of credit |  | 148 |  |  | — |  |  |  |  | — |  |  | 148 |  |  |  |  | — |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied |  | — |  |  | 6,415 |  |  |  |  | — |  |  | 6,415 |  |  |  |  | — |
Non-owner occupied |  | 7,264 |  |  | — |  |  |  |  | — |  |  | 7,264 |  |  |  |  | — |
Total |  | $ | 31,034 |  |  | $ | 8,068 |  |  |  |  | $ | 21,061 |  |  | $ | 60,163 |  |  |  |  | $ | 10,629 |
|  | December 31, 2023
|  | Type of Collateral |  |
|  | Real Estate |  | Farmland |  |  |  | Business Assets |  | Total |  |  |  | Individually assessed allowance for credit loss
Commercial and industrial |  | $ | — |  |  | $ | 363 |  |  |  |  | $ | 20,599 |  |  | $ | 20,962 |  |  |  |  | $ | 4,946 |
Construction |  | 8,224 |  |  | — |  |  |  |  | — |  |  | 8,224 |  |  |  |  | 30 |
Residential real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |
1-to-4 family mortgage |  | 5,317 |  |  | — |  |  |  |  | — |  |  | 5,317 |  |  |  |  | 129 |
Residential line of credit |  | 1,245 |  |  | — |  |  |  |  | — |  |  | 1,245 |  |  |  |  | 10 |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied |  | 1,975 |  |  | 1,160 |  |  |  |  | — |  |  | 3,135 |  |  |  |  | — |
Non-owner occupied |  | 3,316 |  |  | — |  |  |  |  | — |  |  | 3,316 |  |  |  |  | — |
Consumer and other |  | 112 |  |  | — |  |  |  |  | — |  |  | 112 |  |  |  |  | 21 |
Total |  | $ | 20,189 |  |  | $ | 1,523 |  |  |  |  | $ | 20,599 |  |  | $ | 42,311 |  |  |  |  | $ | 5,136 |
Allowance for Credit Losses on Loans HFI T he Company performed evaluations within its established qualitative framework, assessing the impact of the current economic outlook, including: continued actions taken by the Federal Reserve with regard to monetary policy, interest rates and the potential impact of those actions, potential impact of inflation on economic growth, potential negative economic forecasts, and other considerations. The increase in the allowance for credit losses on loans HFI as of September 30, 2024 compared with December 31, 2023 is primarily the result of overall loan growth combined with an increased risk of potential deterioration in the CRE portfolio which was qualitatively adjusted to address risks not otherwise captured by the credit loss model. These adjustments factor in the possibility that the economy may be nearing a recession, reflected through deterioration in asset quality projected over life of the loan portfolio. As of September 30, 2024, all CRE asset classes are expected to be negatively impacted by slowing demand coupled with refinancing risk in the current rate environment. The following tables provide the changes in the allowance for credit losses on loans HFI by class of financing receivable for the three and nine months ended September 30, 2024 and 2023:
|  | Commercial and industrial |  | Construction |  | 1-to-4 family residential mortgage |  | Residential line of credit |  | Multi-family residential mortgage |  | Commercial real estate owner occupied |  | Commercial real estate non-owner occupied |  | Consumer and other |  | Total |
Three Months Ended September 30, 2024 |
Beginning balance - June 30, 2024 |  | $ | 22,530 |  |  | $ | 34,170 |  |  | $ | 25,631 |  |  | $ | 10,097 |  |  | $ | 8,810 |  |  | $ | 11,312 |  |  | $ | 24,543 |  |  | $ | 17,962 |  |  | $ | 155,055 |  |
Provision for (reversal of) credit losses on loans HFI |  | 1,670 |  |  | (3,612) |  |  | 341 |  |  | 662 |  |  | 834 |  |  | 243 |  |  | 98 |  |  | 1,620 |  |  | 1,856 |  |
Recoveries of loans previously charged-off |  | 23 |  |  | — |  |  | 9 |  |  | 18 |  |  | — |  |  | 12 |  |  | — |  |  | 202 |  |  | 264 |  |
Loans charged off |  | (90) |  |  | — |  |  | (2) |  |  | (53) |  |  | — |  |  | — |  |  | — |  |  | (770) |  |  | (915) |  |
Ending balance - September 30, 2024 |  | $ | 24,133 |  |  | $ | 30,558 |  |  | $ | 25,979 |  |  | $ | 10,724 |  |  | $ | 9,644 |  |  | $ | 11,567 |  |  | $ | 24,641 |  |  | $ | 19,014 |  |  | $ | 156,260 |  |
Nine Months Ended September 30, 2024 |
Beginning balance - December 31, 2023 |  | $ | 19,599 |  |  | $ | 35,372 |  |  | $ | 26,505 |  |  | $ | 9,468 |  |  | $ | 8,842 |  |  | $ | 10,653 |  |  | $ | 22,965 |  |  | $ | 16,922 |  |  | $ | 150,326 |  |
Provision for (reversal of) credit losses on loans HFI |  | 4,636 |  |  | (4,722) |  |  | (306) |  |  | 1,311 |  |  | 802 |  |  | 674 |  |  | 1,676 |  |  | 3,577 |  |  | 7,648 |  |
Recoveries of loans previously charged-off |  | 57 |  |  | — |  |  | 75 |  |  | 18 |  |  | — |  |  | 240 |  |  | — |  |  | 651 |  |  | 1,041 |  |
Loans charged off |  | (159) |  |  | (92) |  |  | (295) |  |  | (73) |  |  | — |  |  | — |  |  | — |  |  | (2,136) |  |  | (2,755) |  |
Ending balance - September 30, 2024 |  | $ | 24,133 |  |  | $ | 30,558 |  |  | $ | 25,979 |  |  | $ | 10,724 |  |  | $ | 9,644 |  |  | $ | 11,567 |  |  | $ | 24,641 |  |  | $ | 19,014 |  |  | $ | 156,260 |  |
|  | Commercial and industrial |  | Construction |  | 1-to-4 family residential mortgage |  | Residential line of credit |  | Multi-family residential mortgage |  | Commercial real estate owner occupied |  | Commercial real estate non-owner occupied |  | Consumer and other |  | Total |
Three Months Ended September 30, 2023 |
Beginning balance - June 30, 2023 |  | $ | 11,311 |  |  | $ | 39,920 |  |  | $ | 27,407 |  |  | $ | 9,185 |  |  | $ | 6,828 |  |  | $ | 8,467 |  |  | $ | 22,877 |  |  | $ | 14,669 |  |  | $ | 140,664 |  |
Provision for (reversal of) credit losses on loans HFI |  | 6,293 |  |  | (2,025) |  |  | (1,724) |  |  | (23) |  |  | 20 |  |  | 2,046 |  |  | (130) |  |  | 1,574 |  |  | 6,031 |  |
Recoveries of loans previously charged-off |  | 112 |  |  | — |  |  | 16 |  |  | 1 |  |  | — |  |  | 13 |  |  | — |  |  | 93 |  |  | 235 |  |
Loans charged off |  | (154) |  |  | — |  |  | (4) |  |  | — |  |  | — |  |  | — |  |  | — |  |  | (638) |  |  | (796) |  |
Ending balance - September 30, 2023 |  | $ | 17,562 |  |  | $ | 37,895 |  |  | $ | 25,695 |  |  | $ | 9,163 |  |  | $ | 6,848 |  |  | $ | 10,526 |  |  | $ | 22,747 |  |  | $ | 15,698 |  |  | $ | 146,134 |  |
Nine Months Ended September 30, 2023 |  |
Beginning balance - December 31, 2022 |  | $ | 11,106 |  |  | $ | 39,808 |  |  | $ | 26,141 |  |  | $ | 7,494 |  |  | $ | 6,490 |  |  | $ | 7,783 |  |  | $ | 21,916 |  |  | $ | 13,454 |  |  | $ | 134,192 |  |
Provision for (reversal of) credit losses on loans HFI |  | 6,475 |  |  | (1,923) |  |  | (466) |  |  | 1,668 |  |  | 358 |  |  | 2,792 |  |  | 831 |  |  | 3,868 |  |  | 13,603 |  |
Recoveries of loans previously charged-off |  | 192 |  |  | 10 |  |  | 56 |  |  | 1 |  |  | — |  |  | 95 |  |  | — |  |  | 440 |  |  | 794 |  |
Loans charged off |  | (211) |  |  | — |  |  | (36) |  |  | — |  |  | — |  |  | (144) |  |  | — |  |  | (2,064) |  |  | (2,455) |  |
Ending balance - September 30, 2023 |  | $ | 17,562 |  |  | $ | 37,895 |  |  | $ | 25,695 |  |  | $ | 9,163 |  |  | $ | 6,848 |  |  | $ | 10,526 |  |  | $ | 22,747 |  |  | $ | 15,698 |  |  | $ | 146,134 |  |

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