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Loans and Allowance for Credit Losses
 6 Months Ended
Jun. 30, 2024
Loans and Leases Receivable Disclosure [Abstract]  
Loans, Notes, Trade and Other Receivables Disclosure Loans and Leases and Allowance for Credit Losses
Loans and leases are presented in the Consolidated Statements of Financial Condition net of deferred fees and costs, and discounts related to purchased loans. Net deferred fees were $11.6 million and $8.2 million as of June 30, 2024 and December 31, 2023, respectively, and discounts on purchased loans from acquisitions were $22.0 million and $25.7 million as of June 30, 2024 and December 31, 2023, respectively. The following table provides outstanding balances related to each of our loan types:
 
June 30, 2024December 31, 2023
 (dollars in thousands)
Commercial, financial, agricultural and other$1,629,516 $1,543,349 
Time and demand1,189,361 1,187,300 
Commercial credit cards13,225 12,906 
Equipment finance316,700 232,944 
Time and demand other110,230 110,199 
Real estate construction548,055 597,735 
Construction other523,595 541,633 
Construction residential24,460 56,102 
Residential real estate2,394,306 2,416,876 
Residential first lien1,718,734 1,739,107 
Residential junior lien/home equity675,572 677,769 
Commercial real estate3,077,013 3,053,152 
Multifamily590,471 551,142 
Non-owner occupied1,766,550 1,772,785 
Owner occupied719,992 729,225 
Loans to individuals1,346,000 1,357,649 
Automobile and recreational vehicles1,270,044 1,277,969 
Consumer credit cards9,753 10,291 
Consumer other66,203 69,389 
Total loans and leases$8,994,890 $8,968,761 
First Commonwealth’s loan portfolio includes five primary loan categories. When calculating the allowance for credit losses these categories are classified into fourteen portfolio segments. The composition of loans by portfolio segment includes:
Commercial, financial, agricultural and other
Time & Demand - Consists primarily of commercial and industrial loans. This category consists of loans that are typically cash flow dependent and therefore have different risk and loss characteristics than other commercial loans. Loans in this category include revolving and term structures with fixed and variable interest rates. The primary macroeconomic drivers for estimating credit losses for this category include forecasts of national unemployment and economic conditions measured by GDP.
Commercial Credit Cards - Consists of unsecured credit cards for commercial customers. These commercial credit cards have separate characteristics outside of normal commercial non-real estate loans, as they tend to have shorter overall duration. The primary macroeconomic drivers for estimating credit losses for this category include forecasts of national unemployment and economic conditions measured by GDP.
Equipment Finance - Consists of loans and leases to finance the purchase of equipment for commercial customers. The risk and loss characteristics are unique for this group due to the type of collateral. The primary macroeconomic drivers for estimating credit losses for this category include forecasts of national unemployment and economic conditions measured by GDP.
Time & Demand Other - Consists primarily of loans to state and political subdivisions and other commercial loans that have different characteristics than loans in the Time and Demand category. The primary macroeconomic drivers for estimating credit losses for this category include forecasts of household debt to income and economic conditions measured by GDP.
Real estate construction
Construction Other - Consists of construction loans to commercial builders and developers and are secured by the properties under development.
Construction Residential - Consists of loans to finance the construction of residential properties during the construction period. Borrowers are typically individuals who will occupy the completed single family property.
The risk and loss characteristics of these two construction categories are different than other real estate secured categories due to the collateral being at various stages of completion. The nature of the project and type of borrower of the two construction categories provides for unique risk and loss characteristics for each category. The primary macroeconomic drivers for estimating credit losses for construction loans include forecasts of national unemployment and measures of completed construction projects.
Residential real estate
Residential first lien - Consists of loans with collateral of 1-4 family residencies with a senior lien position. The risk and loss characteristics are unique for this group because the collateral for these loans are the borrower’s primary residence. The primary macroeconomic drivers for estimating credit losses for this category include forecasts of national unemployment and residential property values.
Residential Junior Lien/Home Equity - Consists of loans with collateral of 1-4 family residencies with an open end line of credit or junior lien position. The junior lien position for the majority of these loans provides a higher risk of loss than other residential real estate loans. The primary macroeconomic drivers for estimating credit losses for this category include forecasts of national unemployment and residential property values.
Commercial real estate
Multifamily - Consists of loans secured by commercial multifamily properties. Real estate related to rentals to consumers provide unique risk and loss characteristics. The primary macroeconomic drivers for estimating credit losses for this category include forecasts of commercial real estate values and national unemployment.
Non-owner Occupied - Consists of loans secured by non-owner occupied commercial real estate and provides different loss characteristics than other real estate categories. The primary macroeconomic drivers for estimating credit losses for this category include forecasts of national unemployment and economic conditions measured by GDP.
Owner Occupied - Consists of loans secured by owner occupied commercial real estate properties. The risk and loss characteristics of this category were considered different than other real estate categories because it is owner occupied and would impact the ability to conduct business. The primary macroeconomic drivers for estimating credit losses for this category include forecasts of national unemployment and economic conditions measured by GDP.
Loans to individuals
Automobile and Recreational Vehicles - Consists of both direct and indirect loans with automobiles and recreational vehicles held as collateral. The primary macroeconomic drivers for estimating credit losses for this category include forecasts of consumer sentiment and automobile retention value.
Consumer Credit Cards – Consists of unsecured consumer credit cards. The primary macroeconomic drivers for estimating credit losses for this category include forecasts of consumer sentiment and economic conditions measured by GDP.
Other Consumer - Consists of lines of credit, student loans and other consumer loans, not secured by real estate or autos. The primary macroeconomic drivers for estimating credit losses for this category include forecasts of consumer sentiment and retail sales.
The allowance for credit losses is calculated by pooling loans of similar credit risk characteristics and applying a discounted cash flow methodology after incorporating probability of default and loss given default estimates. Probability of default represents an estimate of the likelihood of default, and loss given default measures the expected loss upon default. Inputs impacting the expected losses include a forecast of macroeconomic factors, using a weighted forecast from a nationally recognized firm. Our model incorporates a one-year forecast of macroeconomic factors, after which the factors revert back to the historical mean over a one-year period. The most significant macroeconomic factor used in estimating credit losses is the national unemployment rate. The forecasted value for national unemployment at the beginning of the forecast period was 3.99% and during the one-year forecast period it was projected to average 4.71%, with a peak of 4.92%.
Credit Quality Information
As part of the on-going monitoring of credit quality within the loan portfolio, the following credit worthiness categories are used in grading our loans:
Pass  Acceptable levels of risk exist in the relationship. Includes all loans not classified as OAEM, substandard or doubtful.
Other Assets Especially Mentioned (OAEM)Potential weaknesses that deserve management’s close attention. The potential weaknesses may result in deterioration of the repayment prospects or weaken the Company’s credit position at some future date. The credit risk may be relatively minor, yet constitute an undesirable risk in light of the circumstances surrounding the specific credit. No loss of principal or interest is expected.
SubstandardWell-defined weakness or a weakness that jeopardizes the repayment of the debt. A loan may be classified as substandard as a result of deterioration of the borrower’s financial condition and repayment capacity. Loans for which repayment plans have not been met or collateral equity margins do not protect the Company may also be classified as substandard.
DoubtfulLoans with the characteristics of substandard loans with the added characteristic that collection or liquidation in full, on the basis of presently existing facts and conditions, is highly improbable.
The Company’s internal creditworthiness grading system provides a measurement of credit risk based primarily on an evaluation of the borrower’s cash flow and collateral. Category ratings are reviewed each quarter, at which time management analyzes the results, as well as other external statistics and factors related to loan performance.
The following tables represent our credit risk profile by creditworthiness:
 June 30, 2024
Non-Pass
PassOAEMSubstandardDoubtfulLossTotal Non-PassTotal
(dollars in thousands)
Commercial, financial, agricultural and other$1,525,447 $68,769 $35,300 $— $— $104,069 $1,629,516 
Time and demand1,087,859 67,387 34,115 — — 101,502 1,189,361 
Commercial credit cards13,225 — — — — — 13,225 
Equipment finance314,138 1,377 1,185 — — 2,562 316,700 
Time and demand other110,225 5 — — — 5 110,230 
Real estate construction534,646 154 13,255 — — 13,409 548,055 
Construction other510,186 154 13,255 — — 13,409 523,595 
Construction residential24,460 — — — — — 24,460 
Residential real estate2,382,983 1,479 9,844 — — 11,323 2,394,306 
Residential first lien1,712,284 1,139 5,311 — — 6,450 1,718,734 
Residential junior lien/home equity670,699 340 4,533 — — 4,873 675,572 
Commercial real estate2,964,331 68,098 44,584 — — 112,682 3,077,013 
Multifamily572,395 18,007 69 — — 18,076 590,471 
Non-owner occupied1,715,053 27,137 24,360 — — 51,497 1,766,550 
Owner occupied676,883 22,954 20,155 — — 43,109 719,992 
Loans to individuals1,345,872 — 128 — — 128 1,346,000 
Automobile and recreational vehicles1,269,918 — 126 — — 126 1,270,044 
Consumer credit cards9,753 — — — — — 9,753 
Consumer other66,201 — 2 — — 2 66,203 
Total loans and leases$8,753,279 $138,500 $103,111 $— $— $241,611 $8,994,890 
 
 December 31, 2023
Non-Pass
PassOAEMSubstandardDoubtfulLossTotal Non-PassTotal
(dollars in thousands)
Commercial, financial, agricultural and other$1,453,970 $58,325 $31,054 $— $— $89,379 $1,543,349 
Time and demand1,098,763 58,325 30,212 — — 88,537 1,187,300 
Commercial credit cards12,906 — — — — — 12,906 
Equipment finance232,102 — 842 — — 842 232,944 
Time and demand other110,199 — — — — — 110,199 
Real estate construction585,543 — 12,192 — — 12,192 597,735 
Construction other529,441 — 12,192 — — 12,192 541,633 
Construction residential56,102 — — — — — 56,102 
Residential real estate2,405,240 2,768 8,868 — — 11,636 2,416,876 
Residential first lien1,732,006 2,415 4,686 — — 7,101 1,739,107 
Residential junior lien/home equity673,234 353 4,182 — — 4,535 677,769 
Commercial real estate2,956,338 62,038 34,776 — — 96,814 3,053,152 
Multifamily538,939 12,117 86 — — 12,203 551,142 
Non-owner occupied1,722,315 31,652 18,818 — — 50,470 1,772,785 
Owner occupied695,084 18,269 15,872 — — 34,141 729,225 
Loans to individuals1,357,483 — 166 — — 166 1,357,649 
Automobile and recreational vehicles1,277,805 — 164 — — 164 1,277,969 
Consumer credit cards10,291 — — — — — 10,291 
Consumer other69,387 — 2 — — 2 69,389 
Total loans and leases$8,758,574 $123,131 $87,056 $— $— $210,187 $8,968,761 

The following table summarizes the loan risk rating category by loan type including term loans on an amortized cost basis by origination year:
June 30, 2024
Term LoansRevolving Loans
20242023202220212020PriorTotal
(dollars in thousands)
Time and demand$67,286 $165,293 $136,171 $92,799 $58,954 $83,412 $585,446 $1,189,361 
Pass66,090 161,409 131,748 72,433 55,186 67,031 533,962 1,087,859 
OAEM1,196 2,007 3,642 12,448 2,960 7,005 38,129 67,387 
Substandard— 1,877 781 7,918 808 9,376 13,355 34,115 
Gross charge-offs— (11)(26)(34)(497)(1,426)(1,383)(3,377)
Gross recoveries— — 1 — 181 188 24 394 
Commercial credit cards— — — — — — 13,225 13,225 
Pass— — — — — — 13,225 13,225 
Gross charge-offs— — — — — — (102)(102)
Gross recoveries— — — — — — — — 
June 30, 2024
Term LoansRevolving Loans
20242023202220212020PriorTotal
(dollars in thousands)
Equipment finance112,321 151,881 52,498 — — — — 316,700 
Pass112,321 150,160 51,657 — — — — 314,138 
OAEM— 815 562 — — — — 1,377 
Substandard— 906 279 — — — — 1,185 
Gross charge-offs— (345)(369)— — — — (714)
Gross recoveries— 11 25 — — — — 36 
Time and demand other2,620 10,064 5,624 16,835 19,329 45,558 10,200 110,230 
Pass2,620 10,064 5,624 16,835 19,329 45,558 10,195 110,225 
OAEM— — — — — — 5 5 
Gross charge-offs— — — — — — (1,057)(1,057)
Gross recoveries— — — — — 1 92 93 
Construction other8,072 156,011 237,638 83,601 5,729 31,564 980 523,595 
Pass8,072 156,011 233,280 82,090 5,729 24,178 826 510,186 
OAEM— — — — — — 154 154 
Substandard— — 4,358 1,511 — 7,386 — 13,255 
Gross charge-offs— — — (35)— — — (35)
Gross recoveries— — — — — 6 — 6 
Construction residential154 20,456 1,895 1,448 — 29 478 24,460 
Pass154 20,456 1,895 1,448 — 29 478 24,460 
Gross charge-offs— — — — — — — — 
Gross recoveries— — — — — — — — 
Residential first lien24,836 129,912 389,106 504,624 310,153 358,357 1,746 1,718,734 
Pass24,836 129,141 388,434 503,615 309,810 354,778 1,670 1,712,284 
OAEM— — — 179 — 884 76 1,139 
Substandard— 771 672 830 343 2,695 — 5,311 
Gross charge-offs— (77)(1)(21)— (10)— (109)
Gross recoveries— — — — — 113 — 113 
Residential junior lien/home equity9,964 58,566 66,845 40,871 2,500 6,365 490,461 675,572 
Pass9,964 58,555 66,693 40,871 2,500 6,159 485,957 670,699 
OAEM— — — — — 194 146 340 
Substandard— 11 152 — — 12 4,358 4,533 
Gross charge-offs— — (1)— — — (145)(146)
Gross recoveries— — — — — 32 25 57 
Multifamily9,642 7,097 173,918 161,264 116,090 121,888 572 590,471 
Pass9,642 7,097 161,507 156,121 116,090 121,366 572 572,395 
OAEM— — 12,411 5,143 — 453 — 18,007 
Substandard— — — — — 69 — 69 
Gross charge-offs— — — — — — — — 
Gross recoveries— — — — — — — — 
Non-owner occupied13,727 192,964 416,073 190,018 164,420 775,897 13,451 1,766,550 
Pass13,727 189,954 408,117 189,774 159,792 740,303 13,386 1,715,053 
OAEM— — 7,785 244 1,686 17,422 — 27,137 
Substandard— 3,010 171 — 2,942 18,172 65 24,360 
Gross charge-offs— — (50)— — (420)— (470)
Gross recoveries— — — — — 48 — 48 
June 30, 2024
Term LoansRevolving Loans
20242023202220212020PriorTotal
(dollars in thousands)
Owner occupied33,806 105,265 153,006 152,083 68,245 195,475 12,112 719,992 
Pass32,756 104,533 146,115 146,580 62,878 173,778 10,243 676,883 
OAEM1,050 113 5,232 5,233 341 9,222 1,763 22,954 
Substandard— 619 1,659 270 5,026 12,475 106 20,155 
Gross charge-offs— — (141)— — (13)— (154)
Gross recoveries— — — — — 35 41 76 
Automobile and recreational vehicles201,312 372,475 388,619 190,931 91,692 25,015 — 1,270,044 
Pass201,312 372,475 388,618 190,875 91,685 24,953 — 1,269,918 
Substandard— — 1 56 7 62 — 126 
Gross charge-offs— (892)(1,693)(555)(283)(302)— (3,725)
Gross recoveries— 151 406 300 184 220 — 1,261 
Consumer credit cards— — — — — — 9,753 9,753 
Pass— — — — — — 9,753 9,753 
Gross charge-offs— — — — — — (228)(228)
Gross recoveries— — — — — — 45 45 
Consumer other4,581 5,588 3,321 11,794 988 2,756 37,175 66,203 
Pass4,581 5,588 3,321 11,794 988 2,756 37,173 66,201 
Substandard— — — — — — 2 2 
Gross charge-offs— (57)(56)(46)(12)(27)(717)(915)
Gross recoveries— — 14 19 3 67 96 199 
Total loans and leases$488,321 $1,375,572 $2,024,714 $1,446,268 $838,100 $1,646,316 $1,175,599 $8,994,890 
Total charge-offs$— $(1,382)$(2,337)$(691)$(792)$(2,198)$(3,632)$(11,032)
Total recoveries$— $162 $446 $319 $368 $710 $323 $2,328 
December 31, 2023
Term LoansRevolving Loans
20232022202120202019PriorTotal
(dollars in thousands)
Time and demand$170,285 $178,568 $111,288 $73,487 $42,502 $65,419 $545,751 $1,187,300 
Pass166,716 174,699 100,779 71,125 29,812 57,660 497,972 1,098,763 
OAEM1,707 3,129 2,948 1,530 10,873 2,553 35,585 58,325 
Substandard1,862 740 7,561 832 1,817 5,206 12,194 30,212 
Gross charge-offs(582)(4,572)(18)(2,195)(2,364)(1,283)(5,133)(16,147)
Gross recoveries— — — 119 4 128 9 260 
Commercial credit cards— — — — — — 12,906 12,906 
Pass— — — — — — 12,906 12,906 
Gross charge-offs— — — — — — (105)(105)
Gross recoveries— — — — — — 13 13 
Equipment finance170,630 62,314 — — — — — 232,944 
Pass170,302 61,800 — — — — — 232,102 
Substandard328 514 — — — — — 842 
Gross charge-offs(104)(433)— — — — — (537)
Gross recoveries— — — — — — — — 
December 31, 2023
Term LoansRevolving Loans
20232022202120202019PriorTotal
(dollars in thousands)
Time and demand other9,965 6,022 17,860 19,352 3,025 46,466 7,509 110,199 
Pass9,965 6,022 17,860 19,352 3,025 46,466 7,509 110,199 
Gross charge-offs— — — — — — (2,410)(2,410)
Gross recoveries— — — — — — 225 225 
Construction other94,150 217,565 154,873 44,428 5,379 24,541 697 541,633 
Pass94,150 214,277 153,195 44,428 5,379 17,315 697 529,441 
Substandard— 3,288 1,678 — — 7,226 — 12,192 
Gross charge-offs— — — — — — — — 
Gross recoveries— — — — — — — — 
Construction residential27,487 19,322 2,284 3,194 3,337 — 478 56,102 
Pass27,487 19,322 2,284 3,194 3,337 — 478 56,102 
Gross charge-offs— — — — — — — — 
Gross recoveries— — — — — — — — 
Residential first lien120,053 385,917 527,057 320,107 97,529 286,503 1,941 1,739,107 
Pass119,903 385,269 524,841 319,762 96,702 283,665 1,864 1,732,006 
OAEM— 80 1,527 — — 731 77 2,415 
Substandard150 568 689 345 827 2,107 — 4,686 
Gross charge-offs— (98)— (31)(1)(116)— (246)
Gross recoveries— — — — — 177 — 177 
Residential junior lien/home equity62,098 70,171 44,359 2,487 2,305 4,949 491,400 677,769 
Pass62,098 70,171 44,359 2,487 2,305 4,672 487,142 673,234 
OAEM— — — — — 208 145 353 
Substandard— — — — — 69 4,113 4,182 
Gross charge-offs— — — — — — (315)(315)
Gross recoveries— — — — — — 70 70 
Multifamily6,839 156,393 155,067 94,284 44,121 92,585 1,853 551,142 
Pass6,839 144,728 155,067 94,284 44,121 92,047 1,853 538,939 
OAEM— 11,665 — — — 452 — 12,117 
Substandard— — — — — 86 — 86 
Gross charge-offs— — — — — — — — 
Gross recoveries— — — — — — — — 
Non-owner occupied184,562 423,543 159,593 148,716 221,551 621,678 13,142 1,772,785 
Pass181,578 415,577 159,593 148,716 211,019 592,755 13,077 1,722,315 
OAEM— 7,546 — — 7,313 16,793 — 31,652 
Substandard2,984 420 — — 3,219 12,130 65 18,818 
Gross charge-offs— (232)— — — (4,473)— (4,705)
Gross recoveries— — — — — 127 — 127 
Owner occupied106,831 163,830 153,996 80,522 59,357 152,728 11,961 729,225 
Pass106,583 161,071 149,788 75,267 42,745 147,809 11,821 695,084 
OAEM112 785 3,950 4,000 5,363 4,026 33 18,269 
Substandard136 1,974 258 1,255 11,249 893 107 15,872 
Gross charge-offs— — (32)— — (1,540)— (1,572)
Gross recoveries— — — — — 24 — 24 
Automobile and recreational vehicles427,112 459,836 234,144 115,364 35,402 6,111 — 1,277,969 
Pass427,112 459,835 234,085 115,354 35,345 6,074 — 1,277,805 
Substandard— 1 59 10 57 37 — 164 
Gross charge-offs(487)(2,232)(1,258)(972)(527)(111)— (5,587)
Gross recoveries71 479 419 367 347 149 — 1,832 
December 31, 2023
Term LoansRevolving Loans
20232022202120202019PriorTotal
(dollars in thousands)
Consumer credit cards— — — — — — 10,291 10,291 
Pass— — — — — — 10,291 10,291 
Gross charge-offs— — — — — — (290)(290)
Gross recoveries— — — — — — 87 87 
Consumer other6,893 4,224 13,277 1,411 1,090 3,440 39,054 69,389 
Pass6,893 4,224 13,277 1,411 1,090 3,440 39,052 69,387 
Substandard— — — — — — 2 2 
Gross charge-offs(21)(50)(130)(31)(157)(23)(941)(1,353)
Gross recoveries— 1 4 9 35 66 185 300 
Total loans and leases$1,386,905 $2,147,705 $1,573,798 $903,352 $515,598 $1,304,420 $1,136,983 $8,968,761 
Total charge-offs$(1,194)$(7,617)$(1,438)$(3,229)$(3,049)$(7,546)$(9,194)$(33,267)
Total recoveries$71 $480 $423 $495 $386 $671 $589 $3,115 
Portfolio Risks
The credit quality of our loan portfolio can potentially represent significant risk to our earnings, capital and liquidity. First Commonwealth devotes substantial resources to managing this risk primarily through our credit administration department that develops and administers policies and procedures for underwriting, maintaining, monitoring and collecting loans. Credit administration is independent of lending departments and oversight is provided by the Risk Committee of the First Commonwealth Board of Directors.
Total net charge-offs for the six months ended June 30, 2024 and 2023 were $8.7 million and $9.8 million, respectively.
Age Analysis of Past Due Loans by Segment
The following tables delineate the aging analysis of the recorded investments in past due loans as of June 30, 2024 and December 31, 2023. Also included in these tables are loans that are 90 days or more past due and still accruing because they are well-secured and in the process of collection.
Subsequent to June 30, 2024, a commercial real estate borrower with an outstanding balance of $10.1 million included in the table below as 30-59 days delinquent was paid off in full by the borrower.
 June 30, 2024
 30 - 59 days past due60 - 89 days past due90 days or greater and still accruingNonaccrualTotal past due and nonaccrualCurrentTotal
 (dollars in thousands)
Commercial, financial, agricultural and other$910 $663 $16 $13,767 $15,356 $1,614,160 $1,629,516 
Time and demand193 81 16 12,780 13,070 1,176,291 1,189,361 
Commercial credit cards65 20 — — 85 13,140 13,225 
Equipment finance652 562 — 987 2,201 314,499 316,700 
Time and demand other— — — — — 110,230 110,230 
Real estate construction377 — — 5,869 6,246 541,809 548,055 
Construction other377 — — 5,869 6,246 517,349 523,595 
Construction residential— — — — — 24,460 24,460 
Residential real estate7,419 1,766 1,341 9,576 20,102 2,374,204 2,394,306 
Residential first lien5,680 1,095 946 5,043 12,764 1,705,970 1,718,734 
Residential junior lien/home equity1,739 671 395 4,533 7,338 668,234 675,572 
Commercial real estate19,816 — — 27,779 47,595 3,029,418 3,077,013 
Multifamily21 — — 47 68 590,403 590,471 
Non-owner occupied10,918 — — 23,226 34,144 1,732,406 1,766,550 
Owner occupied8,877 — — 4,506 13,383 706,609 719,992 
Loans to individuals4,619 919 396 128 6,062 1,339,938 1,346,000 
Automobile and recreational vehicles4,374 695 87 126 5,282 1,264,762 1,270,044 
Consumer credit cards58 47 7 — 112 9,641 9,753 
Consumer other187 177 302 2 668 65,535 66,203 
Total loans and leases$33,141 $3,348 $1,753 $57,119 $95,361 $8,899,529 $8,994,890 
 
 December 31, 2023
 30 - 59 days past due60 - 89 days past due90 days or greater and still accruingNonaccrualTotal past due and nonaccrual CurrentTotal
 (dollars in thousands)
Commercial, financial, agricultural and other$1,206 $745 $4,187 $10,060 $16,198 $1,527,151 $1,543,349 
Time and demand565 691 4,187 9,218 14,661 1,172,639 1,187,300 
Commercial credit cards7 54 — — 61 12,845 12,906 
Equipment finance600 — — 842 1,442 231,502 232,944 
Time and demand other34 — — — 34 110,165 110,199 
Real estate construction— — — 3,288 3,288 594,447 597,735 
Construction other— — — 3,288 3,288 538,345 541,633 
Construction residential— — — — — 56,102 56,102 
Residential real estate6,982 1,535 1,062 8,573 18,152 2,398,724 2,416,876 
Residential first lien4,130 940 171 4,443 9,684 1,729,423 1,739,107 
Residential junior lien/home equity2,852 595 891 4,130 8,468 669,301 677,769 
Commercial real estate4,157 — 3,509 17,385 25,051 3,028,101 3,053,152 
Multifamily— — — 55 55 551,087 551,142 
Non-owner occupied2,303 — 3,509 14,282 20,094 1,752,691 1,772,785 
Owner occupied1,854 — — 3,048 4,902 724,323 729,225 
Loans to individuals4,613 878 678 166 6,335 1,351,314 1,357,649 
Automobile and recreational vehicles4,115 612 151 164 5,042 1,272,927 1,277,969 
Consumer credit cards39 71 — — 110 10,181 10,291 
Consumer other459 195 527 2 1,183 68,206 69,389 
Total loans and leases$16,958 $3,158 $9,436 $39,472 $69,024 $8,899,737 $8,968,761 
Nonaccrual Loans
The previous tables summarize nonaccrual loans by loan segment. The Company generally places loans on nonaccrual status when the full and timely collection of interest or principal becomes uncertain, when part of the principal balance has been charged off and no restructuring has occurred, or the loans reach a certain number of days past due. Generally, loans 90 days or more past due are placed on nonaccrual status, except for most consumer loans, which are placed on nonaccrual status at 150 days past due. Consumer loans related to automobile and recreational vehicles are either charged off or repossessed at no later than 90 days past due.
When a loan is placed on nonaccrual, the accrued unpaid interest receivable is reversed against interest income and all future payments received are applied as a reduction to the loan principal. Generally, the loan is returned to accrual status when (a) all delinquent interest and principal becomes current under the terms of the loan agreement or (b) the loan is both well-secured and in the process of collection and collectability is no longer in doubt.
Nonperforming Loans
Management considers loans to be nonperforming when, based on current information and events, it is determined that the Company will not be able to collect all amounts due according to the loan contract, including scheduled interest payments. When management identifies a loan as nonperforming, the credit loss is measured based on the present value of expected future cash flows, discounted at the loan’s effective interest rate, except when the sole source for repayment of the loan is the operation or liquidation of collateral. When the loan is collateral dependent, the appraised value less estimated cost to sell is utilized. If management determines that the value of the loan is less than the recorded investment in the loan, a credit loss is recognized through an allowance estimate or a charge-off to the allowance for credit losses.
When the ultimate collectability of the total principal of a nonperforming loan is in doubt and the loan is on nonaccrual status, all payments are applied to principal, under the cost recovery method. When the ultimate collectability of the total principal of a nonperforming loan is not in doubt and the loan is on nonaccrual status, contractual interest is credited to interest income when received under the cash basis method.
At June 30, 2024 and December 31, 2023, there were no nonperforming loans held for sale. During both the six months ended June 30, 2024 and 2023, there were no gains recognized on the sale of nonperforming loans.
The following tables include the recorded investment and unpaid principal balance for nonperforming loans with the associated allowance amount, if applicable, as of June 30, 2024 and December 31, 2023. Also presented are the average recorded investment in nonperforming loans and the related amount of interest recognized while the loan was considered nonperforming. Average balances are calculated using month-end balances of the loans for the period reported and are included in the table below based on their period-end allowance position.
 June 30, 2024December 31, 2023
 Recorded
investment		Unpaid
principal
balance		Related specific
allowance		Recorded
investment		Unpaid
principal
balance		Related specific
allowance
 (dollars in thousands)
With no related specific allowance recorded:
Commercial, financial, agricultural and other$3,634 $16,474 $4,369 $18,014 
Time and demand2,907 15,747 3,527 17,172 
Equipment finance727 727 842 842 
Time and demand other— — — — 
Real estate construction5,869 5,869 3,288 3,288 
Construction other5,869 5,869 3,288 3,288 
Construction residential— — — — 
Residential real estate8,327 9,974 7,042 8,763 
Residential first lien5,043 5,952 4,161 5,151 
Residential junior lien/home equity3,284 4,022 2,881 3,612 
Commercial real estate6,682 6,565 12,402 18,219 
Multifamily47 52 55 58 
Non-owner occupied3,923 3,687 10,971 17,092 
Owner occupied2,712 2,826 1,376 1,069 
Loans to individuals128 220 166 259 
Automobile and recreational vehicles126 218 164 257 
Consumer other2 2 2 2 
Subtotal24,640 39,102 27,267 48,543 
With a specific allowance recorded:
Commercial, financial, agricultural and other10,133 11,036 $6,199 5,691 6,787 $4,044 
Time and demand9,873 10,776 6,114 5,691 6,787 4,044 
Equipment finance260 260 85 — — — 
Time and demand other— — — — — — 
Real estate construction— — — — — — 
Construction other— — — — — — 
Construction residential— — — — — — 
Residential real estate1,249 1,418 140 1,531 1,697 118 
Residential first lien— — — 282 279 39 
Residential junior lien/home equity1,249 1,418 140 1,249 1,418 79 
Commercial real estate21,097 22,648 4,572 4,983 5,294 387 
Multifamily— — — — — — 
Non-owner occupied19,303 20,729 3,624 3,311 3,550 174 
Owner occupied1,794 1,919 948 1,672 1,744 213 
Loans to individuals— — — — — — 
Automobile and recreational vehicles— — — — — — 
Consumer other— — — — — — 
Subtotal32,479 35,102 10,911 12,205 13,778 4,549 
Total$57,119 $74,204 $10,911 $39,472 $62,321 $4,549 
 For the Six Months Ended June 30,
 20242023
 Average
recorded
investment		Interest
income
recognized		Average
recorded
investment		Interest
income
recognized
 (dollars in thousands)
With no related specific allowance recorded:
Commercial, financial, agricultural and other$5,153 $— $4,444 $(10)
Time and demand4,366 — 4,283 (10)
Equipment finance787 — 161 — 
Time and demand other— — — — 
Real estate construction3,718 — — — 
Construction other3,718 — — — 
Construction residential— — — — 
Residential real estate7,943 113 6,190 40 
Residential first lien4,708 110 3,510 40 
Residential junior lien/home equity3,235 3 2,680 — 
Commercial real estate5,426 46 22,769 (43)
Multifamily50 — 11 — 
Non-owner occupied2,513 3 20,565 4 
Owner occupied2,863 43 2,193 (47)
Loans to individuals143 3 443 1 
Automobile and recreational vehicles141 3 355 1 
Consumer other2 — 88 — 
Subtotal22,383 162 33,846 (12)
With a specific allowance recorded:
Commercial, financial, agricultural and other4,585 8 8,056 — 
Time and demand4,542 8 8,056 — 
Equipment finance43 — — — 
Time and demand other— — — — 
Real estate construction— — — — 
Construction other— — — — 
Construction residential— — — — 
Residential real estate1,249 — 1,030 — 
Residential first lien— — — — 
Residential junior lien/home equity1,249 — 1,030 — 
Commercial real estate13,193 — 100 — 
Multifamily— — — — 
Non-owner occupied12,223 — — — 
Owner occupied970 — 100 — 
Loans to individuals— — — — 
Automobile and recreational vehicles— — — — 
Consumer other— — — — 
Subtotal19,027 8 9,186 — 
Total$41,410 $170 $43,032 $(12)
For the Three Months Ended June 30,
20242023
Average
recorded
investment		Interest
income
recognized		Average
recorded
investment		Interest
Income
Recognized
(dollars in thousands)
With no related specific allowance recorded:
Commercial, financial, agricultural and other$4,764 $— $4,416 $(10)
Time and demand3,959 — 4,332 (10)
Equipment finance805 — 84 — 
Time and demand other— — — — 
Real estate construction4,148 — — — 
Construction other4,148 — — — 
Construction residential— — — — 
Residential real estate8,169 105 6,312 19 
Residential first lien4,855 102 3,584 19 
Residential junior lien/home equity3,314 3 2,728 — 
Commercial real estate4,102 11 22,853 (43)
Multifamily48 — 23 — 
Non-owner occupied1,890 1 20,527 4 
Owner occupied2,164 10 2,303 (47)
Loans to individuals134 2 454 1 
Automobile and recreational vehicles132 2 353 1 
Consumer other2 — 101 — 
Subtotal21,317 118 34,035 (33)
With a specific allowance recorded:
Commercial, financial, agricultural and other6,014 8 11,445 — 
Time and demand5,927 8 11,445 — 
Equipment finance87 — — — 
Time and demand other— — — — 
Real estate construction— — — — 
Construction other— — — — 
Construction residential— — — — 
Residential real estate1,249 — 1,237 — 
Residential first lien— — — — 
Residential junior lien/home equity1,249 — 1,237 — 
Commercial real estate17,354 — 200 — 
Multifamily— — — — 
Non-owner occupied15,785 — — — 
Owner occupied1,569 — 200 — 
Loans to individuals— — — — 
Automobile and recreational vehicles— — — — 
Consumer other— — — — 
Subtotal24,617 8 12,882 — 
Total$45,934 $126 $46,917 $(33)
Unfunded commitments related to nonperforming loans were $0.4 million and $0.1 million at June 30, 2024 and December 31, 2023, respectively. After consideration of the requirements to draw and available collateral related to these commitments, it was determined that no reserve was required for these commitments at June 30, 2024 and December 31, 2023.
Loan Modifications Made to Borrowers Experiencing Financial Difficulty
In accordance with ASU 2022-02, Financial Instruments Credit Losses (Topic 326): Troubled Debt Restructurings and Vintage Disclosures ("ASU 2022-02"), modifications to borrowers experiencing financial difficulty may include interest rate reductions, principal forgiveness, other-than-insignificant payment delay, term extensions or any combination thereof. When calculating the allowance for credit losses, these modifications are included in their respective loan segment and an allowance is determined by a loss given default and probability of default methodology.
The following tables present the amortized cost basis of loan modifications made to borrowers experiencing financial difficulty:
For the Six Months Ended June 30, 2024
Rate ReductionTerm ExtensionPayment DeferralTerm Extension and Payment DeferralRate Reduction, Term Extension and Payment DeferralRate Reduction and Payment DeferralTotalPercentage of Total Loans and Leases
(dollars in thousands)
Commercial, financial, agricultural and other$189 $1,114 $— $66 $— $102 $1,471 0.09 %
Time and demand189 1,114 — — — — 1,303 0.11 
Equipment finance— — — 66 — 102 168 0.05 
Residential real estate— 89 — 389 — — 478 0.02 
Residential first lien— 89 — 360 — — 449 0.03 
Residential junior lien/home equity— — — 29 — — 29 — 
Commercial real estate— — 9,675 152 — — 9,827 0.32 
Owner occupied— — 9,675 152 — — 9,827 1.36 
Loans to individuals— 12 — 9 13 — 34 — 
Automobile and recreational vehicles— 12 — 9 13 — 34 — 
Total$189 $1,215 $9,675 $616 $13 $102 $11,810 0.13 %
For the Six Months Ended June 30, 2023
Rate ReductionTerm ExtensionPrincipal ForgivenessTerm Extension and Payment DeferralTotalPercentage of Total Loans and Leases
(dollars in thousands)
Residential real estate$24 $161 $— $244 $429 0.02 %
Residential first lien24 161 — 244 429 0.03 
Total$24 $161 $— $244 $429 — %
A modification is considered to be in default when the loan is 90 days or more past due. For the six months ended June 30, 2024, there were no modified loans that were considered to be in default. The following table shows the payment status of loans that have been modified in the last twelve months prior to the date presented:
June 30, 2024
Current30 - 59 days past due60 - 89 days past due90 days or greater and still accruingTotal
(dollars in thousands)
Commercial, financial, agricultural and other$1,273 $245 $— $— $1,518 
Time and demand1,105 245 — — 1,350 
Equipment finance168 — — — 168 
Residential real estate570 238 — — 808 
Residential first lien541 238 — — 779 
Residential junior lien/home equity29 — — — 29 
Commercial real estate9,675 152 — — 9,827 
Owner occupied9,675 152 — — 9,827 
Loans to individuals34 — — — 34 
Automobile and recreational vehicles34 — — — 34 
Total loans and leases$11,552 $635 $— $— $12,187 
December 31, 2023
Current30 - 59 days past due60 - 89 days past due90 days or greater and still accruingTotal
(dollars in thousands)
Commercial, financial, agricultural and other$50 $— $— $— $50 
Time and demand50 — — — 50 
Residential real estate758 — — — 758 
Residential first lien758 — — — 758 
Commercial real estate9,663 — — — 9,663 
Owner occupied9,663 — — — 9,663 
Total loans and leases$10,471 $— $— $— $10,471 
The following tables provide detail related to the allowance for credit losses:
 For the Six Months Ended June 30, 2024
Beginning balanceCharge-offsRecoveries
Provision (credit)a
Ending balance
(dollars in thousands)
Commercial, financial, agricultural and other$27,996 $(5,250)$523 $7,339 $30,608 
Time and demand22,819 (3,377)394 3,753 23,589 
Commercial credit cards278 (102)— 68 244 
Equipment finance3,399 (714)36 2,571 5,292 
Time and demand other1,500 (1,057)93 947 1,483 
Real estate construction7,418 (35)6 (1,000)6,389 
Construction other6,448 (35)6 (402)6,017 
Construction residential970 — — (598)372 
Residential real estate23,901 (255)170 (1,643)22,173 
Residential first lien16,975 (109)113 (1,234)15,745 
Residential junior lien/home equity6,926 (146)57 (409)6,428 
Commercial real estate37,071 (624)124 5,973 42,544 
Multifamily5,233 — — (27)5,206 
Non-owner occupied19,995 (470)48 5,463 25,036 
Owner occupied11,843 (154)76 537 12,302 
Loans to individuals21,332 (4,868)1,505 3,971 21,940 
Automobile and recreational vehicles19,142 (3,725)1,261 2,998 19,676 
Consumer credit cards372 (228)45 157 346 
Consumer other1,818 (915)199 816 1,918 
Total loans and leases$117,718 $(11,032)$2,328 $14,640 $123,654 
a) The provision expense (credit) shown here excludes the provision for off-balance sheet credit exposure included in the income statement.
 For the Six Months Ended June 30, 2023
 Beginning balanceAllowance for credit loss on PCD acquired loansCharge-offsRecoveries
Provision (credit)a
Ending balance
 (dollars in thousands)
Commercial, financial, agricultural and other$22,650 $19,417 $(7,340)$254 $6,733 $41,714 
Time and demand20,040 19,417 (6,470)168 4,718 37,873 
Commercial credit cards335 — (35)7 13 320 
Equipment finance1,086 — (45)— 1,033 2,074 
Time and demand other1,189 — (790)79 969 1,447 
Real estate construction8,822 287 — — (1,381)7,728 
Construction other6,360 227 — — (442)6,145 
Construction residential2,462 60 — — (939)1,583 
Residential real estate21,412 527 (80)71 1,810 23,740 
Residential first lien14,822 197 (17)43 1,518 16,563 
Residential junior lien/home equity6,590 330 (63)28 292 7,177 
Commercial real estate28,804 6,971 (1,517)136 4,533 38,927 
Multifamily4,726 234 — — 815 5,775 
Non-owner occupied16,426 2,739 — 124 2,421 21,710 
Owner occupied7,652 3,998 (1,517)12 1,297 11,442 
Loans to individuals21,218 3 (2,289)927 1,578 21,437 
Automobile and recreational vehicles18,819 3 (1,586)702 1,320 19,258 
Consumer credit cards412 — (146)47 62 375 
Consumer other1,987 — (557)178 196 1,804 
Total loans and leases$102,906 $27,205 $(11,226)$1,388 $13,273 $133,546 
a) The provision expense (credit) shown here includes the day 1 provision on non-PCD loans acquired from Centric and excludes the provision for off-balance sheet credit exposure included in the income statement.
For the Three Months Ended June 30, 2024
Beginning balanceCharge-offsRecoveries
Provision (credit)a
Ending balance
(dollars in thousands)
Commercial, financial, agricultural and other$27,046 $(2,588)$103 $6,047 $30,608 
Time and demand20,836 (1,612)47 4,318 23,589 
Commercial credit cards305 (58)— (3)244 
Equipment finance4,326 (363)21 1,308 5,292 
Time and demand other1,579 (555)35 424 1,483 
Real estate construction6,549 (35)— (125)6,389 
Construction other5,801 (35)— 251 6,017 
Construction residential748 — — (376)372 
Residential real estate23,893 (175)111 (1,656)22,173 
Residential first lien16,883 (81)70 (1,127)15,745 
Residential junior lien/home equity7,010 (94)41 (529)6,428 
Commercial real estate39,103 (341)10 3,772 42,544 
Multifamily5,225 — — (19)5,206 
Non-owner occupied22,064 (187)4 3,155 25,036 
Owner occupied11,814 (154)6 636 12,302 
Loans to individuals22,507 (2,330)843 920 21,940 
Automobile and recreational vehicles20,243 (1,783)708 508 19,676 
Consumer credit cards347 (78)27 50 346 
Consumer other1,917 (469)108 362 1,918 
Total loans and leases$119,098 $(5,469)$1,067 $8,958 $123,654 
a) The provision expense (credit) shown here excludes the provision for off-balance sheet credit exposure included in the income statement.
 For the Three Months Ended June 30, 2023
 Beginning balanceAllowance for credit loss on PCD acquired loansCharge-offsRecoveries
Provision (credit)a
Ending balance
 (dollars in thousands)
Commercial, financial, agricultural and other$42,568 $3,468 $(6,677)$95 $2,260 $41,714 
Time and demand39,465 3,468 (6,215)52 1,103 37,873 
Commercial credit cards331 — (9)5 (7)320 
Equipment finance1,461 — — — 613 2,074 
Time and demand other1,311 — (453)38 551 1,447 
Real estate construction7,949 — — — (221)7,728 
Construction other5,891 — — — 254 6,145 
Construction residential2,058 — — — (475)1,583 
Residential real estate22,773 — (1)33 935 23,740 
Residential first lien15,824 — (1)17 723 16,563 
Residential junior lien/home equity6,949 — — 16 212 7,177 
Commercial real estate39,377 1,658 (1,517)94 (685)38,927 
Multifamily5,541 — — — 234 5,775 
Non-owner occupied21,552 — — 86 72 21,710 
Owner occupied12,284 1,658 (1,517)8 (991)11,442 
Loans to individuals21,218 — (1,148)456 911 21,437 
Automobile and recreational vehicles19,013 — (784)312 717 19,258 
Consumer credit cards368 — (80)30 57 375 
Consumer other1,837 — (284)114 137 1,804 
Total loans and leases$133,885 $5,126 $(9,343)$678 $3,200 $133,546 
a) The provision expense (credit) shown here excludes the provision for off-balance sheet credit exposure included in the income statement.
Recorded Investment and Unpaid Principal Balance for Impaired Loans with Associated Allowance
The following tables include the recorded investment and unpaid principal balance for nonperforming loans with the associated allowance amount, if applicable, as of June 30, 2024 and December 31, 2023. Also presented are the average recorded investment in nonperforming loans and the related amount of interest recognized while the loan was considered nonperforming. Average balances are calculated using month-end balances of the loans for the period reported and are included in the table below based on their period-end allowance position.
 June 30, 2024December 31, 2023
 Recorded
investment		Unpaid
principal
balance		Related specific
allowance		Recorded
investment		Unpaid
principal
balance		Related specific
allowance
 (dollars in thousands)
With no related specific allowance recorded:
Commercial, financial, agricultural and other$3,634 $16,474 $4,369 $18,014 
Time and demand2,907 15,747 3,527 17,172 
Equipment finance727 727 842 842 
Time and demand other— — — — 
Real estate construction5,869 5,869 3,288 3,288 
Construction other5,869 5,869 3,288 3,288 
Construction residential— — — — 
Residential real estate8,327 9,974 7,042 8,763 
Residential first lien5,043 5,952 4,161 5,151 
Residential junior lien/home equity3,284 4,022 2,881 3,612 
Commercial real estate6,682 6,565 12,402 18,219 
Multifamily47 52 55 58 
Non-owner occupied3,923 3,687 10,971 17,092 
Owner occupied2,712 2,826 1,376 1,069 
Loans to individuals128 220 166 259 
Automobile and recreational vehicles126 218 164 257 
Consumer other2 2 2 2 
Subtotal24,640 39,102 27,267 48,543 
With a specific allowance recorded:
Commercial, financial, agricultural and other10,133 11,036 $6,199 5,691 6,787 $4,044 
Time and demand9,873 10,776 6,114 5,691 6,787 4,044 
Equipment finance260 260 85 — — — 
Time and demand other— — — — — — 
Real estate construction— — — — — — 
Construction other— — — — — — 
Construction residential— — — — — — 
Residential real estate1,249 1,418 140 1,531 1,697 118 
Residential first lien— — — 282 279 39 
Residential junior lien/home equity1,249 1,418 140 1,249 1,418 79 
Commercial real estate21,097 22,648 4,572 4,983 5,294 387 
Multifamily— — — — — — 
Non-owner occupied19,303 20,729 3,624 3,311 3,550 174 
Owner occupied1,794 1,919 948 1,672 1,744 213 
Loans to individuals— — — — — — 
Automobile and recreational vehicles— — — — — — 
Consumer other— — — — — — 
Subtotal32,479 35,102 10,911 12,205 13,778 4,549 
Total$57,119 $74,204 $10,911 $39,472 $62,321 $4,549 
 For the Six Months Ended June 30,
 20242023
 Average
recorded
investment		Interest
income
recognized		Average
recorded
investment		Interest
income
recognized
 (dollars in thousands)
With no related specific allowance recorded:
Commercial, financial, agricultural and other$5,153 $— $4,444 $(10)
Time and demand4,366 — 4,283 (10)
Equipment finance787 — 161 — 
Time and demand other— — — — 
Real estate construction3,718 — — — 
Construction other3,718 — — — 
Construction residential— — — — 
Residential real estate7,943 113 6,190 40 
Residential first lien4,708 110 3,510 40 
Residential junior lien/home equity3,235 3 2,680 — 
Commercial real estate5,426 46 22,769 (43)
Multifamily50 — 11 — 
Non-owner occupied2,513 3 20,565 4 
Owner occupied2,863 43 2,193 (47)
Loans to individuals143 3 443 1 
Automobile and recreational vehicles141 3 355 1 
Consumer other2 — 88 — 
Subtotal22,383 162 33,846 (12)
With a specific allowance recorded:
Commercial, financial, agricultural and other4,585 8 8,056 — 
Time and demand4,542 8 8,056 — 
Equipment finance43 — — — 
Time and demand other— — — — 
Real estate construction— — — — 
Construction other— — — — 
Construction residential— — — — 
Residential real estate1,249 — 1,030 — 
Residential first lien— — — — 
Residential junior lien/home equity1,249 — 1,030 — 
Commercial real estate13,193 — 100 — 
Multifamily— — — — 
Non-owner occupied12,223 — — — 
Owner occupied970 — 100 — 
Loans to individuals— — — — 
Automobile and recreational vehicles— — — — 
Consumer other— — — — 
Subtotal19,027 8 9,186 — 
Total$41,410 $170 $43,032 $(12)
For the Three Months Ended June 30,
20242023
Average
recorded
investment		Interest
income
recognized		Average
recorded
investment		Interest
Income
Recognized
(dollars in thousands)
With no related specific allowance recorded:
Commercial, financial, agricultural and other$4,764 $— $4,416 $(10)
Time and demand3,959 — 4,332 (10)
Equipment finance805 — 84 — 
Time and demand other— — — — 
Real estate construction4,148 — — — 
Construction other4,148 — — — 
Construction residential— — — — 
Residential real estate8,169 105 6,312 19 
Residential first lien4,855 102 3,584 19 
Residential junior lien/home equity3,314 3 2,728 — 
Commercial real estate4,102 11 22,853 (43)
Multifamily48 — 23 — 
Non-owner occupied1,890 1 20,527 4 
Owner occupied2,164 10 2,303 (47)
Loans to individuals134 2 454 1 
Automobile and recreational vehicles132 2 353 1 
Consumer other2 — 101 — 
Subtotal21,317 118 34,035 (33)
With a specific allowance recorded:
Commercial, financial, agricultural and other6,014 8 11,445 — 
Time and demand5,927 8 11,445 — 
Equipment finance87 — — — 
Time and demand other— — — — 
Real estate construction— — — — 
Construction other— — — — 
Construction residential— — — — 
Residential real estate1,249 — 1,237 — 
Residential first lien— — — — 
Residential junior lien/home equity1,249 — 1,237 — 
Commercial real estate17,354 — 200 — 
Multifamily— — — — 
Non-owner occupied15,785 — — — 
Owner occupied1,569 — 200 — 
Loans to individuals— — — — 
Automobile and recreational vehicles— — — — 
Consumer other— — — — 
Subtotal24,617 8 12,882 — 
Total$45,934 $126 $46,917 $(33)