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LOANS RECEIVABLE AND THE ALLOWANCE FOR CREDIT LOSSES
 9 Months Ended
Sep. 30, 2022
Receivables [Abstract]  
LOANS RECEIVABLE AND THE ALLOWANCE FOR LOAN LOSSES LOANS RECEIVABLE AND THE ALLOWANCE FOR CREDIT LOSSES - LOANS
During the first quarter of 2022, the Company changed the segmentation of its Small Balance CRE loan category based on the common risk characteristics used to measure the allowance for credit losses. The presentation of loans receivable at December 31, 2021 has been updated to match the segmentation used in the current period presentation. The following table presents the loans receivable at September 30, 2022 and December 31, 2021 by class (dollars in thousands).
 September 30, 2022December 31, 2021
 AmountPercent of TotalAmountPercent of Total
Commercial real estate:    
Owner-occupied$862,792 8.8 %$831,623 9.2 %
Investment properties1,604,881 16.3 1,674,027 18.4 
Small balance CRE1,188,351 12.1 1,281,863 14.1 
Multifamily real estate592,834 6.0 530,885 5.8 
Construction, land and land development:
Commercial construction171,029 1.7 167,998 1.8 
Multifamily construction275,488 2.8 259,116 2.9 
One- to four-family construction666,350 6.8 568,753 6.3 
Land and land development329,459 3.4 313,454 3.5 
Commercial business:
Commercial business (1)
1,242,550 12.7 1,170,780 12.9 
Small business scored906,647 9.2 792,310 8.7 
Agricultural business, including secured by farmland (2)
299,400 3.0 280,578 3.1 
One- to four-family residential1,025,143 10.4 657,474 7.2 
Consumer:
Consumer—home equity revolving lines of credit
545,807 5.6 458,533 5.0 
Consumer—other116,365 1.2 97,369 1.1 
Total loans9,827,096 100.0 %9,084,763 100.0 %
Less allowance for credit losses – loans(135,918) (132,099) 
Net loans$9,691,178  $8,952,664  

(1)    Includes $13.1 million and $132.6 million of U.S. Small Business Administration (SBA) Paycheck Protection Program (PPP) loans as of September 30, 2022 and December 31, 2021, respectively.
(2)    Includes $344,000 of SBA PPP loans as of September 30, 2022 and $1.4 million as of December 31, 2021.

Loan amounts are net of unearned loan fees in excess of unamortized costs of $7.2 million as of September 30, 2022 and $8.6 million as of December 31, 2021. Net loans include net discounts on acquired loans of $7.0 million and $9.7 million as of September 30, 2022 and December 31, 2021, respectively. Net loans does not include accrued interest receivable. Accrued interest receivable on loans was $33.6 million as of September 30, 2022 and $29.2 million as of December 31, 2021 and was reported in accrued interest receivable on the Consolidated Statements of Financial Condition.

Purchased credit-deteriorated and purchased non-credit-deteriorated loans. Loans acquired in business combinations are recorded at their fair value at the acquisition date. Acquired loans are evaluated upon acquisition and classified as either purchased credit-deteriorated (PCD) or purchased non-credit-deteriorated. There were no PCD loans acquired during the nine months ended September 30, 2022.
Troubled Debt Restructurings. Loans are reported as troubled debt restructures (TDRs) when the bank grants one or more concessions to a borrower experiencing financial difficulties that it would not otherwise consider.  Our TDRs have generally not involved forgiveness of amounts due, but almost always include a modification of multiple factors; the most common combination includes interest rate, payment amount and maturity date.

The Company had $4.4 million and $5.5 million of TDRs as of September 30, 2022 and December 31, 2021, respectively. As of both September 30, 2022 and December 31, 2021, the Company had no commitments to advance additional funds related to TDRs.

There were no new TDRs that occurred during the nine months ended September 30, 2022 or September 30, 2021.

There were no TDRs which incurred a payment default within 12 months of the restructure date during the three- and nine-month periods ended September 30, 2022 and 2021. A default on a TDR results in either a transfer to nonaccrual status or a partial charge-off, or both.
Credit Quality Indicators:  To appropriately and effectively manage the ongoing credit quality of the Company’s loan portfolio, management has implemented a risk-rating or loan grading system for its loans.  The system is a tool to evaluate portfolio asset quality throughout each applicable loan’s life as an asset of the Company.  Generally, loans are risk rated on an aggregate borrower/relationship basis with individual loans sharing similar ratings.  There are some instances when specific situations relating to individual loans will provide the basis for different risk ratings within the aggregate relationship.  Loans are graded on a scale of 1 to 9.  A description of the general characteristics of these categories is shown below:

Overall Risk Rating Definitions:  Risk-ratings contain both qualitative and quantitative measurements and take into account the financial strength of a borrower and the structure of the loan or lease.  Consequently, the definitions are to be applied in the context of each lending transaction and judgment must also be used to determine the appropriate risk rating, as it is not unusual for a loan or lease to exhibit characteristics of more than one risk-rating category.  Consideration for the final rating is centered in the borrower’s ability to repay, in a timely fashion, both principal and interest.  The Company’s risk-rating and loan grading policies are reviewed and approved annually. There were no material changes in the risk-rating or loan grading system for the periods presented.

Risk Ratings 1-5: Pass
Credits with risk ratings of 1 to 5 meet the definition of a pass risk rating. The strength of credits vary within the pass risk ratings, ranging from a risk rated 1 being an exceptional credit to a risk rated 5 being an acceptable credit that requires a more than normal level of supervision.

Risk Rating 6: Special Mention
A credit with potential weaknesses that deserves management’s close attention is risk rated a 6.  If left uncorrected, these potential weaknesses will result in deterioration in the capacity to repay debt.  A key distinction between Special Mention and Substandard is that in a Special Mention credit, there are identified weaknesses that pose potential risk(s) to the repayment sources, versus well defined weaknesses that pose risk(s) to the repayment sources.  Assets in this category are expected to be in this category no more than 9-12 months as the potential weaknesses in the credit are resolved.

Risk Rating 7: Substandard
A credit with well-defined weaknesses that jeopardize the ability to repay in full is risk rated a 7.  These credits are inadequately protected by either the sound net worth and payment capacity of the borrower or the value of pledged collateral.  These are credits with a distinct possibility of loss.  Loans headed for foreclosure and/or legal action due to deterioration are rated 7 or worse.

Risk Rating 8: Doubtful
A credit with an extremely high probability of loss is risk rated 8.  These credits have all the same critical weaknesses that are found in a substandard loan; however, the weaknesses are elevated to the point that based upon current information, collection or liquidation in full is improbable.  While some loss on doubtful credits is expected, pending events may make the amount and timing of any loss indeterminable.  In these situations taking the loss is inappropriate until the outcome of the pending event is clear.

Risk Rating 9: Loss
A credit that is considered to be currently uncollectible or of such little value that it is no longer a viable bank asset is risk rated 9.  Losses should be taken in the accounting period in which the credit is determined to be uncollectible.  Taking a loss does not mean that a credit has absolutely no recovery or salvage value but, rather, it is not practical or desirable to defer writing off the credit, even though partial recovery may occur in the future.
The following tables present the Company’s portfolio of risk-rated loans by class and by grade as of September 30, 2022 and December 31, 2021 (in thousands). Revolving loans that are converted to term loans are treated as new originations in the table below and are presented by year of origination. Term loans that are renewed or extended for periods longer than 90 days are presented as a new origination in the year of the most recent renewal or extension.
September 30, 2022
Term Loans by Year of OriginationRevolving LoansTotal Loans
By class:20222021202020192018Prior
Commercial real estate - owner occupied
Risk Rating
Pass$146,166 $198,638 $151,970 $76,639 $57,519 $154,148 $21,445 $806,525 
Special Mention— — — 2,849 — 2,061 462 5,372 
Substandard11,645 — 7,262 15,228 16,342 418 — 50,895 
Doubtful— — — — — — — — 
Loss— — — — — — — — 
Total Commercial real estate - owner occupied$157,811 $198,638 $159,232 $94,716 $73,861 $156,627 $21,907 $862,792 
Commercial real estate - investment properties
Risk Rating
Pass$135,384 $330,599 $165,300 $184,908 $173,344 $588,070 $11,719 $1,589,324 
Special Mention— — — — — — — — 
Substandard7,861 — — 3,300 — 3,068 1,328 15,557 
Doubtful— — — — — — — — 
Loss— — — — — — — — 
Total Commercial real estate - investment properties$143,245 $330,599 $165,300 $188,208 $173,344 $591,138 $13,047 $1,604,881 
Multifamily real estate
Risk Rating
Pass$95,779 $162,705 $94,767 $48,150 $29,813 $157,757 $2,412 $591,383 
Special Mention— — — — — — — — 
Substandard— — — — — 1,451 — 1,451 
Doubtful— — — — — — — — 
Loss— — — — — — — — 
Total Multifamily real estate$95,779 $162,705 $94,767 $48,150 $29,813 $159,208 $2,412 $592,834 
September 30, 2022
Term Loans by Year of OriginationRevolving LoansTotal Loans
By class:20222021202020192018Prior
Commercial construction
Risk Rating
Pass$83,600 $63,018 $11,456 $3,615 $1,122 $— $— $162,811 
Special Mention— — — 676 — — — 676 
Substandard2,851 1 — — 4,690 — — 7,542 
Doubtful— — — — — — — — 
Loss— — — — — — — — 
Total Commercial construction$86,451 $63,019 $11,456 $4,291 $5,812 $— $— $171,029 
Multifamily construction
Risk Rating
Pass$91,394 $140,938 $41,708 $1,448 $— $— $— $275,488 
Special Mention— — — — — — — — 
Substandard— — — — — — — — 
Doubtful— — — — — — — — 
Loss— — — — — — — — 
Total Multifamily construction$91,394 $140,938 $41,708 $1,448 $— $— $— $275,488 
One- to four- family construction
Risk Rating
Pass$508,690 $146,630 $4,226 $331 $— $— $809 $660,686 
Special Mention— — — — — — — — 
Substandard5,664 — — — — — — 5,664 
Doubtful— — — — — — — — 
Loss— — — — — — — — 
Total One- to four- family construction$514,354 $146,630 $4,226 $331 $— $— $809 $666,350 
September 30, 2022
Term Loans by Year of OriginationRevolving LoansTotal Loans
By class:20222021202020192018Prior
Land and land development
Risk Rating
Pass$143,120 $118,548 $38,737 $15,048 $6,725 $6,625 $357 $329,160 
Special Mention— — — — — — — — 
Substandard— — — — 200 99 — 299 
Doubtful— — — — — — — — 
Loss— — — — — — — — 
Total Land and land development$143,120 $118,548 $38,737 $15,048 $6,925 $6,724 $357 $329,459 
Commercial business
Risk Rating
Pass$169,941 $168,950 $172,947 $138,021 $93,084 $94,769 $375,913 $1,213,625 
Special Mention— 1,805 — — 2,842 — 3,235 7,882 
Substandard1,277 10,619 1,097 972 1,810 870 4,398 21,043 
Doubtful— — — — — — — — 
Loss— — — — — — — — 
Total Commercial business$171,218 $181,374 $174,044 $138,993 $97,736 $95,639 $383,546 $1,242,550 
Agricultural business, including secured by farmland
Risk Rating
Pass$25,451 $36,902 $19,249 $29,486 $25,367 $31,640 $117,885 $285,980 
Special Mention— 337 271 — — — 2,424 3,032 
Substandard1,580 722 — 6,919 — 1,067 100 10,388 
Doubtful— — — — — — — — 
Loss— — — — — — — — 
Total Agricultural business, including secured by farmland$27,031 $37,961 $19,520 $36,405 $25,367 $32,707 $120,409 $299,400 
December 31, 2021
Term Loans by Year of OriginationRevolving LoansTotal Loans
By class:20212020201920182017Prior
Commercial real estate - owner occupied
Risk Rating
Pass$212,407 $172,968 $100,077 $83,124 $43,371 $153,472 $11,782 $777,201 
Special Mention— — 2,185 — — 74 — 2,259 
Substandard13,597 — 13,770 — 1,056 23,740 — 52,163 
Doubtful— — — — — — — — 
Loss— — — — — — — — 
Total Commercial real estate - owner occupied$226,004 $172,968 $116,032 $83,124 $44,427 $177,286 $11,782 $831,623 
Commercial real estate - investment properties
Risk Rating
Pass$337,170 $165,174 $231,021 $183,787 $201,738 $467,821 $18,471 $1,605,182 
Special Mention— — 240 4,131 — — — 4,371 
Substandard28,926 — 3,343 — 4,305 27,900 — 64,474 
Doubtful— — — — — — — — 
Loss— — — — — — — — 
Total Commercial real estate - investment properties$366,096 $165,174 $234,604 $187,918 $206,043 $495,721 $18,471 $1,674,027 
Multifamily real estate
Risk Rating
Pass$184,310 $75,226 $55,494 $33,708 $84,612 $88,055 $3,030 $524,435 
Special Mention— — — — — — — — 
Substandard4,908 — — — — 1,542 — 6,450 
Doubtful— — — — — — — — 
Loss— — — — — — — — 
Total Multifamily real estate$189,218 $75,226 $55,494 $33,708 $84,612 $89,597 $3,030 $530,885 
December 31, 2021
Term Loans by Year of OriginationRevolving LoansTotal Loans
By class:20212020201920182017Prior
Commercial construction
Risk Rating
Pass$103,352 $31,841 $7,259 $8,087 $— $— $— $150,539 
Special Mention— — — — — — — — 
Substandard11,782 85 688 4,806 — 98 — 17,459 
Doubtful— — — — — — — — 
Loss— — — — — — — — 
Total Commercial construction$115,134 $31,926 $7,947 $12,893 $— $98 $— $167,998 
Multifamily construction
Risk Rating
Pass$86,643 $118,114 $54,359 $— $— $— $— $259,116 
Special Mention— — — — — — — — 
Substandard— — — — — — — — 
Doubtful— — — — — — — — 
Loss— — — — — — — — 
Total Multifamily construction$86,643 $118,114 $54,359 $— $— $— $— $259,116 
One- to four- family construction
Risk Rating
Pass$526,153 $40,133 $331 $— $— $216 $1,920 $568,753 
Special Mention— — — — — — — — 
Substandard— — — — — — — — 
Doubtful— — — — — — — — 
Loss— — — — — — — — 
Total One- to four- family construction$526,153 $40,133 $331 $— $— $216 $1,920 $568,753 
December 31, 2021
Term Loans by Year of OriginationRevolving LoansTotal Loans
By class:20212020201920182017Prior
Land and land development
Risk Rating
Pass$181,381 $89,895 $17,154 $8,141 $4,050 $7,870 $1,682 $310,173 
Special Mention— — — — — — — — 
Substandard2,876 14 263 — — 128 — 3,281 
Doubtful— — — — — — — — 
Loss— — — — — — — — 
Total Land and land development$184,257 $89,909 $17,417 $8,141 $4,050 $7,998 $1,682 $313,454 
Commercial business
Risk Rating
Pass$273,096 $214,166 $176,136 $121,211 $45,434 $78,049 $246,351 $1,154,443 
Special Mention65 77 — 241 19 8 2,430 2,840 
Substandard1,941 1,560 2,292 3,853 875 679 2,297 13,497 
Doubtful— — — — — — — — 
Loss— — — — — — — — 
Total Commercial business$275,102 $215,803 $178,428 $125,305 $46,328 $78,736 $251,078 $1,170,780 
Agricultural business, including secured by farmland
Risk Rating
Pass$33,119 $25,338 $49,951 $27,401 $11,918 $30,042 $99,410 $277,179 
Special Mention— — — — — — — — 
Substandard— 474 2,231 493 129 72 — 3,399 
Doubtful— — — — — — — — 
Loss— — — — — — — — 
Total Agricultural business, including secured by farmland$33,119 $25,812 $52,182 $27,894 $12,047 $30,114 $99,410 $280,578 
The following tables present the Company’s portfolio of non-risk-rated loans by class and delinquency status as of September 30, 2022 and December 31, 2021 (in thousands). Revolving loans that are converted to term loans are treated as new originations in the table below and are presented by year of origination. Term loans that are renewed or extended for periods longer than 90 days are presented as a new origination in the year of the most recent renewal or extension.
September 30, 2022
Term Loans by Year of OriginationRevolving LoansTotal Loans
By class:20222021202020192018Prior
Small balance CRE
Past Due Category
Current$134,016 $209,928 $173,212 $138,970 $150,229 $377,806 $499 $1,184,660 
30-59 Days Past Due— — — — — 2,532 — 2,532 
60-89 Days Past Due— — — — — 137 — 137 
90 Days + Past Due— — — — — 1,022 — 1,022 
Total Small balance CRE$134,016 $209,928 $173,212 $138,970 $150,229 $381,497 $499 $1,188,351 
Small business scored
Past Due Category
Current$234,698 $207,768 $106,437 $88,529 $61,474 $87,045 $117,696 $903,647 
30-59 Days Past Due159 35 423 635 21 147 676 2,096 
60-89 Days Past Due— — — 492 — 199 15 706 
90 Days + Past Due— — 13 119 66 — — 198 
Total Small business scored$234,857 $207,803 $106,873 $89,775 $61,561 $87,391 $118,387 $906,647 
One- to four- family residential
Past Due Category
Current$406,313 $269,745 $61,892 $37,419 $38,255 $204,687 $1,240 $1,019,551 
30-59 Days Past Due— 26 — — — 110 — 136 
60-89 Days Past Due— 263 330 1,184 94 522 — 2,393 
90 Days + Past Due— 1,107 394 — 210 1,352 — 3,063 
Total One- to four- family residential$406,313 $271,141 $62,616 $38,603 $38,559 $206,671 $1,240 $1,025,143 
September 30, 2022
Term Loans by Year of OriginationRevolving LoansTotal Loans
By class:20222021202020192018Prior
Consumer—home equity revolving lines of credit
Past Due Category
Current$7,227 $928 $546 $1,478 $1,446 $3,855 $527,727 $543,207 
30-59 Days Past Due— 91 104 — — 538 746 1,479 
60-89 Days Past Due— 13 — 251 37 75 — 376 
90 Days + Past Due— — 73 271 64 337 — 745 
Total Consumer—home equity revolving lines of credit$7,227 $1,032 $723 $2,000 $1,547 $4,805 $528,473 $545,807 
Consumer-other
Past Due Category
Current$39,131 $13,630 $10,166 $6,430 $5,970 $18,232 $22,616 $116,175 
30-59 Days Past Due— 12 25 19 2 41 50 149 
60-89 Days Past Due— 6 2 5 — 3 25 41 
90 Days + Past Due— — — — — — — — 
Total Consumer-other$39,131 $13,648 $10,193 $6,454 $5,972 $18,276 $22,691 $116,365 
December 31, 2021
Term Loans by Year of OriginationRevolving LoansTotal Loans
By class:20212020201920182017Prior
Small balance CRE
Past Due Category
Current$215,933 $208,482 $157,342 $182,940 $138,239 $377,007 $533 $1,280,476 
30-59 Days Past Due40 — — — 49 — — 89 
60-89 Days Past Due— — — — — — — — 
90 Days + Past Due— — — — 1,186 112 — 1,298 
Total Small balance CRE$215,973 $208,482 $157,342 $182,940 $139,474 $377,119 $533 $1,281,863 
Small business scored
Past Due Category
Current$235,435 $126,959 $109,483 $84,460 $55,940 $69,504 $108,632 $790,413 
30-59 Days Past Due260 268 — 133 74 4 185 924 
60-89 Days Past Due— — 133 11 9 248 64 465 
90 Days + Past Due— 69 — 62 306 7 64 508 
Total Small business scored$235,695 $127,296 $109,616 $84,666 $56,329 $69,763 $108,945 $792,310 
One- to four- family residential
Past Due Category
Current$225,020 $77,873 $53,854 $48,299 $51,654 $195,479 $1,425 $653,604 
30-59 Days Past Due— 596 — 404 635 683 — 2,318 
60-89 Days Past Due— — 2 295 — 30 — 327 
90 Days + Past Due— — — 167 — 1,058 — 1,225 
Total One- to four- family residential$225,020 $78,469 $53,856 $49,165 $52,289 $197,250 $1,425 $657,474 
December 31, 2021
Term Loans by Year of OriginationRevolving LoansTotal Loans
By class:20212020201920182017Prior
Consumer—home equity revolving lines of credit
Past Due Category
Current$7,135 $1,210 $1,324 $1,772 $1,764 $2,920 $440,352 $456,477 
30-59 Days Past Due147 — — 23 37 568 210 985 
60-89 Days Past Due49 — — — 45 83 91 268 
90 Days + Past Due— — 109 191 156 188 159 803 
Total Consumer—home equity revolving lines of credit$7,331 $1,210 $1,433 $1,986 $2,002 $3,759 $440,812 $458,533 
Consumer-other
Past Due Category
Current$18,640 $12,803 $8,676 $8,242 $6,138 $17,055 $25,336 $96,890 
30-59 Days Past Due— 114 13 150 22 29 60 388 
60-89 Days Past Due6 — 2 — — 8 59 75 
90 Days + Past Due— — 10 6 — — — 16 
Total Consumer-other$18,646 $12,917 $8,701 $8,398 $6,160 $17,092 $25,455 $97,369 
The following tables provide the amortized cost basis of collateral-dependent loans as of September 30, 2022 and December 31, 2021 (in thousands). Our collateral dependent loans presented in the tables below have no significant concentrations by property type or location.
 September 30, 2022
Real EstateEquipmentTotal
Commercial real estate:  
Investment properties$3,068 $— $3,068 
Small balance CRE3,137 — 3,137 
Agricultural business, including secured by farmland
— 594 594 
Total$6,205 $594 $6,799 

 December 31, 2021
Real EstateEquipmentTotal
Commercial real estate:  
Owner-occupied$921 $— $921 
Investment properties6,136 — 6,136 
Small balance CRE5,902 — 5,902 
Commercial business
Commercial business17 47 64 
Agricultural business, including secured by farmland
427 594 1,021 
Total$13,403 $641 $14,044 
The following tables provide additional detail on the age analysis of the Company’s past due loans as of September 30, 2022 and December 31, 2021 (in thousands):
 September 30, 2022
 30-59 Days
Past Due		60-89 Days
Past Due		90 Days or More
Past Due		Total
Past Due		CurrentTotal LoansNon-accrual with no Allowance
Total Non-accrual (1)
Loans 90 Days or More Past Due and Accruing
Commercial real estate:       
Owner-occupied$— $— $— $— $862,792 $862,792 $— $185 $— 
Investment properties— — — — 1,604,881 1,604,881 3,068 3,068 — 
Small balance CRE2,532 137 1,022 3,691 1,184,660 1,188,351 3,110 3,744 — 
Multifamily real estate— — — — 592,834 592,834 — — — 
Construction, land and land development:
Commercial construction— — — — 171,029 171,029 — — — 
Multifamily construction— — — — 275,488 275,488 — — — 
One- to four-family construction— — — — 666,350 666,350 — — — 
Land and land development1,186 49 200 1,435 328,024 329,459 — 299 — 
Commercial business:
Commercial business4,328 131 116 4,575 1,237,975 1,242,550 — 425 21 
Small business scored2,096 706 198 3,000 903,647 906,647 — 1,037 43 
Agricultural business, including secured by farmland
— 51 594 645 298,755 299,400 594 594 — 
One- to four-family residential136 2,393 3,063 5,592 1,019,551 1,025,143 — 2,381 1,556 
Consumer:
Consumer—home equity revolving lines of credit1,479 376 745 2,600 543,207 545,807 — 1,776 61 
Consumer—other149 41 — 190 116,175 116,365 — 3 — 
Total$11,906 $3,884 $5,938 $21,728 $9,805,368 $9,827,096 $6,772 $13,512 $1,681 
 December 31, 2021
 30-59 Days
Past Due		60-89 Days
Past Due		90 Days or More
Past Due		Total
Past Due		CurrentTotal LoansNon-accrual with no Allowance
Total Non-accrual (1)
Loans 90 Days or More Past Due and Accruing
Commercial real estate:       
Owner-occupied$233 $— $448 $681 $830,942 $831,623 $924 $1,456 $— 
Investment properties81 — — 81 1,673,946 1,674,027 3,706 6,282 — 
Small balance CRE89 — 1,298 1,387 1,280,476 1,281,863 5,886 6,421 — 
Multifamily real estate— — — — 530,885 530,885 — — — 
Construction, land and land development:
Commercial construction— — 98 98 167,900 167,998 — 98 — 
Multifamily construction— — — — 259,116 259,116 — — — 
One- to four-family construction162 — — 162 568,591 568,753 — — — 
Land and land development51 — 14 65 313,389 313,454 — 381 — 
Commercial business:
Commercial business5,157 1,007 588 6,752 1,164,028 1,170,780 228 1,144 2 
Small business scored924 465 508 1,897 790,413 792,310 — 1,012 — 
Agricultural business, including secured by farmland
139 — 1,021 1,160 279,418 280,578 1,021 1,022 — 
One-to four-family residential2,318 327 1,225 3,870 653,604 657,474 — 2,711 436 
Consumer:
Consumer—home equity revolving lines of credit985 268 803 2,056 456,477 458,533 — 1,736 114 
Consumer—other388 75 16 479 96,890 97,369 — 18 3 
Total$10,527 $2,142 $6,019 $18,688 $9,066,075 $9,084,763 $11,765 $22,281 $555 

(1)     The Company did not recognize any interest income on non-accrual loans during the nine months ended September 30, 2022 or the year ended December 31, 2021.
The following tables provide the activity in the allowance for credit losses by portfolio segment for the three and nine months ended September 30, 2022 and 2021 (in thousands):
 For the Three Months Ended September 30, 2022
 Commercial Real EstateMultifamily Real EstateConstruction and LandCommercial BusinessAgricultural BusinessOne- to Four-Family ResidentialConsumerTotal
Allowance for credit losses:        
Beginning balance$46,373 $6,906 $26,939 $28,673 $3,002 $9,573 $7,236 $128,702 
(Recapture)/provision for credit losses(2,096)208 1,071 2,395 243 2,796 1,730 6,347 
Recoveries88 — — 924 252 25 85 1,374 
Charge-offs— — (25)(138)(42)— (300)(505)
Ending balance$44,365 $7,114 $27,985 $31,854 $3,455 $12,394 $8,751 $135,918 
For the Nine Months Ended September 30, 2022
 Commercial Real EstateMultifamily Real EstateConstruction and LandCommercial BusinessAgricultural BusinessOne- to Four-Family ResidentialConsumerTotal
Allowance for credit losses:        
Beginning balance$52,995 $7,043 $27,294 $26,421 $3,190 $8,205 $6,951 $132,099 
(Recapture)/provision for credit losses(8,932)71 337 4,594 (77)4,026 2,096 2,115 
Recoveries304 — 384 1,307 384 163 413 2,955 
Charge-offs(2)— (30)(468)(42)— (709)(1,251)
Ending balance$44,365 $7,114 $27,985 $31,854 $3,455 $12,394 $8,751 $135,918 
 For the Three Months Ended September 30, 2021
 Commercial Real EstateMultifamily Real EstateConstruction and LandCommercial BusinessAgricultural BusinessOne- to Four-Family ResidentialConsumerTotal
Allowance for credit losses:        
Beginning balance$60,349 $5,807 $30,899 $30,830 $3,256 $9,800 $7,068 $148,009 
(Recapture)/provision for credit losses(4,057)850 (1,557)(3,825)83 (359)15 (8,850)
Recoveries923 — — 230 17 19 227 1,416 
Charge-offs— — — (362)(179)— (119)(660)
Ending balance$57,215 $6,657 $29,342 $26,873 $3,177 $9,460 $7,191 $139,915 
 For the Nine Months Ended September 30, 2021
 Commercial Real EstateMultifamily Real EstateConstruction and LandCommercial BusinessAgricultural BusinessOne- to Four-Family ResidentialConsumerTotal
Allowance for loan losses:        
Beginning balance$57,791 $3,893 $41,295 $35,007 $4,914 $9,913 $14,466 $167,279 
Provision/(recapture) for credit losses2,096 2,764 (12,053)(8,390)(1,581)(605)(7,216)(24,985)
Recoveries1,094 — 100 1,530 25 152 620 3,521 
Charge-offs(3,766)— — (1,274)(181)— (679)(5,900)
Ending balance$57,215 $6,657 $29,342 $26,873 $3,177 $9,460 $7,191 $139,915