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Loans and Allowance for Credit Losses
 9 Months Ended
Sep. 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 $13.6 million and $8.2 million as of September 30, 2024 and December 31, 2023, respectively, and discounts on purchased loans from acquisitions were $20.1 million and $25.7 million as of September 30, 2024 and December 31, 2023, respectively. The following table provides outstanding balances related to each of our loan types:
 
September 30, 2024December 31, 2023
 (dollars in thousands)
Commercial, financial, agricultural and other$1,629,535 $1,543,349 
Time and demand1,141,477 1,187,300 
Commercial credit cards12,405 12,906 
Equipment finance366,527 232,944 
Time and demand other109,126 110,199 
Real estate construction540,775 597,735 
Construction other522,548 541,633 
Construction residential18,227 56,102 
Residential real estate2,374,376 2,416,876 
Residential first lien1,698,863 1,739,107 
Residential junior lien/home equity675,513 677,769 
Commercial real estate3,069,438 3,053,152 
Multifamily540,427 551,142 
Non-owner occupied1,803,084 1,772,785 
Owner occupied725,927 729,225 
Loans to individuals1,351,376 1,357,649 
Automobile and recreational vehicles1,275,765 1,277,969 
Consumer credit cards9,610 10,291 
Consumer other66,001 69,389 
Total loans and leases$8,965,500 $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 or raw land.
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 4.26% and during the one-year forecast period it was projected to average 4.87%, with a peak of 5.07%.
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:
 September 30, 2024
Non-Pass
PassOAEMSubstandardDoubtfulLossTotal Non-PassTotal
(dollars in thousands)
Commercial, financial, agricultural and other$1,527,815 $70,382 $31,338 $— $— $101,720 $1,629,535 
Time and demand1,042,940 69,135 29,402 — — 98,537 1,141,477 
Commercial credit cards12,405 — — — — — 12,405 
Equipment finance363,348 1,243 1,936 — — 3,179 366,527 
Time and demand other109,122 4 — — — 4 109,126 
Real estate construction527,529 51 13,195 — — 13,246 540,775 
Construction other509,302 51 13,195 — — 13,246 522,548 
Construction residential18,227 — — — — — 18,227 
Residential real estate2,362,443 1,454 10,479 — — 11,933 2,374,376 
Residential first lien1,691,847 1,116 5,900 — — 7,016 1,698,863 
Residential junior lien/home equity670,596 338 4,579 — — 4,917 675,513 
Commercial real estate2,954,477 55,324 59,637 — — 114,961 3,069,438 
Multifamily522,389 17,956 82 — — 18,038 540,427 
Non-owner occupied1,749,506 13,841 39,737 — — 53,578 1,803,084 
Owner occupied682,582 23,527 19,818 — — 43,345 725,927 
Loans to individuals1,351,274 — 102 — — 102 1,351,376 
Automobile and recreational vehicles1,275,665 — 100 — — 100 1,275,765 
Consumer credit cards9,610 — — — — — 9,610 
Consumer other65,999 — 2 — — 2 66,001 
Total loans and leases$8,723,538 $127,211 $114,751 $— $— $241,962 $8,965,500 
 
 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:
September 30, 2024
Term LoansRevolving Loans
20242023202220212020PriorTotal
(dollars in thousands)
Time and demand$106,373 $122,043 $127,757 $85,518 $55,193 $78,136 $566,457 $1,141,477 
Pass104,939 114,374 122,913 65,957 51,512 62,727 520,518 1,042,940 
OAEM1,434 5,792 3,687 12,182 2,777 6,310 36,953 69,135 
Substandard— 1,877 1,157 7,379 904 9,099 8,986 29,402 
Gross charge-offs— (11)(25)(247)(658)(1,550)(5,670)(8,161)
Gross recoveries— — 1 — 183 195 26 405 
Commercial credit cards— — — — — — 12,405 12,405 
Pass— — — — — — 12,405 12,405 
Gross charge-offs— — — — — — (183)(183)
Gross recoveries— — — — — — 5 5 
September 30, 2024
Term LoansRevolving Loans
20242023202220212020PriorTotal
(dollars in thousands)
Equipment finance178,083 141,087 47,357 — — — — 366,527 
Pass177,770 139,936 45,642 — — — — 363,348 
OAEM313 414 516 — — — — 1,243 
Substandard— 737 1,199 — — — — 1,936 
Gross charge-offs(60)(806)(369)— — — — (1,235)
Gross recoveries— 16 56 — — — — 72 
Time and demand other10,226 10,732 4,822 16,685 19,372 44,696 2,593 109,126 
Pass10,226 10,732 4,822 16,685 19,372 44,696 2,589 109,122 
OAEM— — — — — — 4 4 
Gross charge-offs— — — — — — (1,651)(1,651)
Gross recoveries— — — — — 5 146 151 
Construction other24,384 176,947 212,015 76,444 5,669 26,215 874 522,548 
Pass24,384 176,947 207,709 74,933 5,669 18,837 823 509,302 
OAEM— — — — — — 51 51 
Substandard— — 4,306 1,511 — 7,378 — 13,195 
Gross charge-offs— — — (35)— — — (35)
Gross recoveries— — — — — 6 — 6 
Construction residential1,102 13,387 1,804 1,427 — 29 478 18,227 
Pass1,102 13,387 1,804 1,427 — 29 478 18,227 
Gross charge-offs— — — — — — — — 
Gross recoveries— — — — — — — — 
Residential first lien36,625 140,707 379,382 493,014 303,754 343,477 1,904 1,698,863 
Pass36,625 139,494 378,595 491,873 303,323 340,106 1,831 1,691,847 
OAEM— — — 177 — 866 73 1,116 
Substandard— 1,213 787 964 431 2,505 — 5,900 
Gross charge-offs— (77)(1)(21)(1)(37)— (137)
Gross recoveries— — — — — 150 — 150 
Residential junior lien/home equity14,688 55,779 64,171 38,954 2,148 5,920 493,853 675,513 
Pass14,688 55,768 64,019 38,954 2,148 5,718 489,301 670,596 
OAEM— — — — — 192 146 338 
Substandard— 11 152 — — 10 4,406 4,579 
Gross charge-offs— — (1)— — — (223)(224)
Gross recoveries— — — — — 32 39 71 
Multifamily11,914 7,053 163,202 160,295 84,929 112,253 781 540,427 
Pass11,914 7,053 150,791 155,172 84,929 111,749 781 522,389 
OAEM— — 12,411 5,123 — 422 — 17,956 
Substandard— — — — — 82 — 82 
Gross charge-offs— — — — — — — — 
Gross recoveries— — — — — — — — 
Non-owner occupied48,625 201,299 457,064 185,451 153,016 745,884 11,745 1,803,084 
Pass48,625 198,289 454,957 185,208 138,414 712,333 11,680 1,749,506 
OAEM— — 2,107 243 1,660 9,831 — 13,841 
Substandard— 3,010 — — 12,942 23,720 65 39,737 
Gross charge-offs— — (50)— — (457)— (507)
Gross recoveries— — — — — 53 — 53 
September 30, 2024
Term LoansRevolving Loans
20242023202220212020PriorTotal
(dollars in thousands)
Owner occupied55,366 104,679 152,829 150,658 62,568 186,763 13,064 725,927 
Pass54,316 103,705 140,557 144,791 60,920 167,112 11,181 682,582 
OAEM1,050 113 7,086 5,832 202 7,415 1,829 23,527 
Substandard— 861 5,186 35 1,446 12,236 54 19,818 
Gross charge-offs— — (141)(136)(1,050)(163)(50)(1,540)
Gross recoveries— — — 28 — 44 41 113 
Automobile and recreational vehicles308,474 343,733 353,335 170,238 81,085 18,900 — 1,275,765 
Pass308,474 343,733 353,335 170,184 81,079 18,860 — 1,275,665 
Substandard— — — 54 6 40 — 100 
Gross charge-offs(88)(1,242)(2,490)(898)(454)(380)— (5,552)
Gross recoveries2 298 669 406 243 319 — 1,937 
Consumer credit cards— — — — — — 9,610 9,610 
Pass— — — — — — 9,610 9,610 
Gross charge-offs— — — — — — (348)(348)
Gross recoveries— — — — — — 78 78 
Consumer other6,618 4,948 2,905 10,850 803 2,411 37,466 66,001 
Pass6,618 4,948 2,905 10,850 803 2,411 37,464 65,999 
Substandard— — — — — — 2 2 
Gross charge-offs— (91)(73)(57)(16)(34)(977)(1,248)
Gross recoveries— — 14 20 13 93 151 291 
Total loans and leases$802,478 $1,322,394 $1,966,643 $1,389,534 $768,537 $1,564,684 $1,151,230 $8,965,500 
Total charge-offs$(148)$(2,227)$(3,150)$(1,394)$(2,179)$(2,621)$(9,102)$(20,821)
Total recoveries$2 $314 $740 $454 $439 $897 $486 $3,332 
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— — — — — — — — 
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 
December 31, 2023
Term LoansRevolving Loans
20232022202120202019PriorTotal
(dollars in thousands)
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 
Consumer credit cards— — — — — — 10,291 10,291 
Pass— — — — — — 10,291 10,291 
Gross charge-offs— — — — — — (290)(290)
Gross recoveries— — — — — — 87 87 
December 31, 2023
Term LoansRevolving Loans
20232022202120202019PriorTotal
(dollars in thousands)
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 nine months ended September 30, 2024 and 2023 were $17.5 million and $13.8 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 September 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.
 September 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$1,809 $3,315 $— $15,409 $20,533 $1,609,002 $1,629,535 
Time and demand891 3,146 — 13,689 17,726 1,123,751 1,141,477 
Commercial credit cards41 53 — — 94 12,311 12,405 
Equipment finance875 116 — 1,720 2,711 363,816 366,527 
Time and demand other2 — — — 2 109,124 109,126 
Real estate construction6,016 — — 5,817 11,833 528,942 540,775 
Construction other6,016 — — 5,817 11,833 510,715 522,548 
Construction residential— — — — — 18,227 18,227 
Residential real estate4,745 2,505 994 10,223 18,467 2,355,909 2,374,376 
Residential first lien3,428 1,753 436 5,644 11,261 1,687,602 1,698,863 
Residential junior lien/home equity1,317 752 558 4,579 7,206 668,307 675,513 
Commercial real estate10,599 479 — 43,172 54,250 3,015,188 3,069,438 
Multifamily69 — — 21 90 540,337 540,427 
Non-owner occupied6,520 180 — 35,314 42,014 1,761,070 1,803,084 
Owner occupied4,010 299 — 7,837 12,146 713,781 725,927 
Loans to individuals4,416 1,249 197 102 5,964 1,345,412 1,351,376 
Automobile and recreational vehicles4,083 896 79 100 5,158 1,270,607 1,275,765 
Consumer credit cards27 32 — — 59 9,551 9,610 
Consumer other306 321 118 2 747 65,254 66,001 
Total loans and leases$27,585 $7,548 $1,191 $74,723 $111,047 $8,854,453 $8,965,500 
 
 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 September 30, 2024 and December 31, 2023, there were no nonperforming loans held for sale. During both the nine months ended September 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 September 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.
 September 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$3,631 $16,697 $4,369 $18,014 
Time and demand2,324 15,390 3,527 17,172 
Equipment finance1,307 1,307 842 842 
Time and demand other— — — — 
Real estate construction5,817 5,869 3,288 3,288 
Construction other5,817 5,869 3,288 3,288 
Construction residential— — — — 
Residential real estate8,669 10,357 7,042 8,763 
Residential first lien5,351 6,290 4,161 5,151 
Residential junior lien/home equity3,318 4,067 2,881 3,612 
Commercial real estate9,524 9,951 12,402 18,219 
Multifamily21 21 55 58 
Non-owner occupied7,236 7,419 10,971 17,092 
Owner occupied2,267 2,511 1,376 1,069 
Loans to individuals102 157 166 259 
Automobile and recreational vehicles100 141 164 257 
Consumer other2 16 2 2 
Subtotal27,743 43,031 27,267 48,543 
With a specific allowance recorded:
Commercial, financial, agricultural and other11,778 12,886 $6,534 5,691 6,787 $4,044 
Time and demand11,365 12,473 6,397 5,691 6,787 4,044 
Equipment finance413 413 137 — — — 
Time and demand other— — — — — — 
Real estate construction— — — — — — 
Construction other— — — — — — 
Construction residential— — — — — — 
Residential real estate1,554 1,723 249 1,531 1,697 118 
Residential first lien293 293 44 282 279 39 
Residential junior lien/home equity1,261 1,430 205 1,249 1,418 79 
Commercial real estate33,648 34,798 7,491 4,983 5,294 387 
Multifamily— — — — — — 
Non-owner occupied28,078 29,050 6,686 3,311 3,550 174 
Owner occupied5,570 5,748 805 1,672 1,744 213 
Loans to individuals— — — — — — 
Automobile and recreational vehicles— — — — — — 
Consumer other— — — — — — 
Subtotal46,980 49,407 14,274 12,205 13,778 4,549 
Total$74,723 $92,438 $14,274 $39,472 $62,321 $4,549 
 For the Nine Months Ended September 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$5,720 $10 $3,974 $141 
Time and demand4,673 10 3,786 141 
Equipment finance1,047 — 188 — 
Time and demand other— — — — 
Real estate construction4,424 — 365 — 
Construction other4,424 — 365 — 
Construction residential— — — — 
Residential real estate8,223 117 6,224 75 
Residential first lien4,946 114 3,602 74 
Residential junior lien/home equity3,277 3 2,622 1 
Commercial real estate8,951 62 9,253 170 
Multifamily38 — 30 — 
Non-owner occupied6,177 20 7,313 57 
Owner occupied2,736 42 1,910 113 
Loans to individuals136 5 428 7 
Automobile and recreational vehicles134 5 341 7 
Consumer other2 — 87 — 
Subtotal27,454 194 20,244 393 
With a specific allowance recorded:
Commercial, financial, agricultural and other5,128 37 10,190 (16)
Time and demand5,083 37 10,190 (16)
Equipment finance45 — — — 
Time and demand other— — — — 
Real estate construction— — — — 
Construction other— — — — 
Construction residential— — — — 
Residential real estate1,283 — 1,099 — 
Residential first lien33 — — — 
Residential junior lien/home equity1,250 — 1,099 — 
Commercial real estate15,034 233 13,134 — 
Multifamily— — — — 
Non-owner occupied12,979 — 12,763 — 
Owner occupied2,055 233 371 — 
Loans to individuals— — — — 
Automobile and recreational vehicles— — — — 
Consumer other— — — — 
Subtotal21,445 270 24,423 (16)
Total$48,899 $464 $44,667 $377 
For the Three Months Ended September 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$5,252 $10 $2,509 $135 
Time and demand3,770 10 2,269 135 
Equipment finance1,482 — 240 — 
Time and demand other— — — — 
Real estate construction5,834 — 1,096 — 
Construction other5,834 — 1,096 — 
Construction residential— — — — 
Residential real estate8,781 4 6,290 35 
Residential first lien5,420 4 3,784 34 
Residential junior lien/home equity3,361 — 2,506 1 
Commercial real estate10,089 17 7,908 213 
Multifamily14 — 68 — 
Non-owner occupied7,593 17 6,498 53 
Owner occupied2,482 — 1,342 160 
Loans to individuals121 2 401 6 
Automobile and recreational vehicles119 2 315 6 
Consumer other2 — 86 — 
Subtotal30,077 33 18,204 389 
With a specific allowance recorded:
Commercial, financial, agricultural and other7,816 28 14,980 — 
Time and demand7,679 28 14,980 — 
Equipment finance137 — — — 
Time and demand other— — — — 
Real estate construction— — — — 
Construction other— — — — 
Construction residential— — — — 
Residential real estate1,351 — 1,236 — 
Residential first lien98 — — — 
Residential junior lien/home equity1,253 — 1,236 — 
Commercial real estate24,633 233 13,514 — 
Multifamily— — — — 
Non-owner occupied20,406 — 12,601 — 
Owner occupied4,227 233 913 — 
Loans to individuals— — — — 
Automobile and recreational vehicles— — — — 
Consumer other— — — — 
Subtotal33,800 261 29,730 — 
Total$63,877 $294 $47,934 $389 
Unfunded commitments related to nonperforming loans were $0.2 million and $0.1 million at September 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 September 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 Nine Months Ended September 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$254 $5,995 $— $898 $— $100 $7,247 0.44 %
Time and demand254 5,995 — 834 — — 7,083 0.62 
Equipment finance— — — 64 — 100 164 0.04 
Residential real estate— 160 — 509 — — 669 0.03 
Residential first lien— 160 — 482 — — 642 0.04 
Residential junior lien/home equity— — — 27 — — 27 — 
Commercial real estate— — 9,674 — — — 9,674 0.32 
Owner occupied— — 9,674 — — — 9,674 1.33 
Loans to individuals— 11 — 9 12 — 32 — 
Automobile and recreational vehicles— 11 — 9 12 — 32 — 
Total$254 $6,166 $9,674 $1,416 $12 $100 $17,622 0.20 %
For the Nine Months Ended September 30, 2023
Rate ReductionTerm ExtensionPrincipal ForgivenessTerm Extension and Payment DeferralTotalPercentage of Total Loans and Leases
(dollars in thousands)
Residential real estate$22 $305 $— $305 $632 0.03 %
Residential first lien22 305 — 305 632 0.04 
Total$22 $305 $— $305 $632 0.01 %
A modification is considered to be in default when the loan is 90 days or more past due. The following table shows modifications considered to be in default.
September 30, 2024December 31, 2023
Number of ContractsBalanceNumber of ContractsBalance
(dollars in thousands)
Commercial, financial, agricultural and other2 $164 — $— 
Equipment finance2 164 — — 
Residential real estate1 95 — — 
Residential first lien1 95 — — 
Total loans and leases3 $259 — $— 
The following table shows the payment status of loans that have been modified in the last twelve months prior to the date presented:
September 30, 2024
Current30 - 59 days past due60 - 89 days past due90 days or greaterTotal
(dollars in thousands)
Commercial, financial, agricultural and other$7,129 $— $— $164 $7,293 
Time and demand7,129 — — — 7,129 
Equipment finance— — — 164 164 
Residential real estate616 — 84 95 795 
Residential first lien589 — 84 95 768 
Residential junior lien/home equity27 — — — 27 
Commercial real estate9,674 — — — 9,674 
Owner occupied9,674 — — — 9,674 
Loans to individuals32 — — — 32 
Automobile and recreational vehicles32 — — — 32 
Total loans and leases$17,451 $— $84 $259 $17,794 
December 31, 2023
Current30 - 59 days past due60 - 89 days past due90 days or greaterTotal
(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 Nine Months Ended September 30, 2024
Beginning balanceCharge-offsRecoveries
Provision (credit)a
Ending balance
(dollars in thousands)
Commercial, financial, agricultural and other$27,996 $(11,230)$633 $13,304 $30,703 
Time and demand22,819 (8,161)405 7,483 22,546 
Commercial credit cards278 (183)5 137 237 
Equipment finance3,399 (1,235)72 4,294 6,530 
Time and demand other1,500 (1,651)151 1,390 1,390 
Real estate construction7,418 (35)6 (1,209)6,180 
Construction other6,448 (35)6 (527)5,892 
Construction residential970 — — (682)288 
Residential real estate23,901 (361)221 (1,122)22,639 
Residential first lien16,975 (137)150 (985)16,003 
Residential junior lien/home equity6,926 (224)71 (137)6,636 
Commercial real estate37,071 (2,047)166 9,492 44,682 
Multifamily5,233 — — (178)5,055 
Non-owner occupied19,995 (507)53 8,405 27,946 
Owner occupied11,843 (1,540)113 1,265 11,681 
Loans to individuals21,332 (7,148)2,306 5,418 21,908 
Automobile and recreational vehicles19,142 (5,552)1,937 4,065 19,592 
Consumer credit cards372 (348)78 238 340 
Consumer other1,818 (1,248)291 1,115 1,976 
Total loans and leases$117,718 $(20,821)$3,332 $25,883 $126,112 
a) The provision expense (credit) shown here excludes the provision for off-balance sheet credit exposure included in the income statement.
 For the Nine Months Ended September 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 $(9,102)$352 $4,088 $37,405 
Time and demand20,040 19,417 (7,424)214 804 33,051 
Commercial credit cards335 — (63)13 22 307 
Equipment finance1,086 — (45)— 1,586 2,627 
Time and demand other1,189 — (1,570)125 1,676 1,420 
Real estate construction8,822 287 — — (605)8,504 
Construction other6,360 227 — — 765 7,352 
Construction residential2,462 60 — — (1,370)1,152 
Residential real estate21,412 527 (384)128 2,257 23,940 
Residential first lien14,822 197 (124)65 2,071 17,031 
Residential junior lien/home equity6,590 330 (260)63 186 6,909 
Commercial real estate28,804 6,971 (1,689)142 8,871 43,099 
Multifamily4,726 234 — — 861 5,821 
Non-owner occupied16,426 2,739 (172)126 6,373 25,492 
Owner occupied7,652 3,998 (1,517)16 1,637 11,786 
Loans to individuals21,218 3 (4,649)1,388 3,429 21,389 
Automobile and recreational vehicles18,819 3 (3,469)1,114 2,823 19,290 
Consumer credit cards412 — (205)63 100 370 
Consumer other1,987 — (975)211 506 1,729 
Total loans and leases$102,906 $27,205 $(15,824)$2,010 $18,040 $134,337 
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 September 30, 2024
Beginning balanceCharge-offsRecoveries
Provision (credit)a
Ending balance
(dollars in thousands)
Commercial, financial, agricultural and other$30,608 $(5,980)$110 $5,965 $30,703 
Time and demand23,589 (4,784)11 3,730 22,546 
Commercial credit cards244 (81)5 69 237 
Equipment finance5,292 (521)36 1,723 6,530 
Time and demand other1,483 (594)58 443 1,390 
Real estate construction6,389 — — (209)6,180 
Construction other6,017 — — (125)5,892 
Construction residential372 — — (84)288 
Residential real estate22,173 (106)51 521 22,639 
Residential first lien15,745 (28)37 249 16,003 
Residential junior lien/home equity6,428 (78)14 272 6,636 
Commercial real estate42,544 (1,423)42 3,519 44,682 
Multifamily5,206 — — (151)5,055 
Non-owner occupied25,036 (37)5 2,942 27,946 
Owner occupied12,302 (1,386)37 728 11,681 
Loans to individuals21,940 (2,280)801 1,447 21,908 
Automobile and recreational vehicles19,676 (1,827)676 1,067 19,592 
Consumer credit cards346 (120)33 81 340 
Consumer other1,918 (333)92 299 1,976 
Total loans and leases$123,654 $(9,789)$1,004 $11,243 $126,112 
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 September 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$41,714 $— $(1,762)$98 $(2,645)$37,405 
Time and demand37,873 — (954)46 (3,914)33,051 
Commercial credit cards320 — (28)6 9 307 
Equipment finance2,074 — — — 553 2,627 
Time and demand other1,447 — (780)46 707 1,420 
Real estate construction7,728 — — — 776 8,504 
Construction other6,145 — — — 1,207 7,352 
Construction residential1,583 — — — (431)1,152 
Residential real estate23,740 — (304)57 447 23,940 
Residential first lien16,563 — (107)22 553 17,031 
Residential junior lien/home equity7,177 — (197)35 (106)6,909 
Commercial real estate38,927 — (172)6 4,338 43,099 
Multifamily5,775 — — — 46 5,821 
Non-owner occupied21,710 — (172)2 3,952 25,492 
Owner occupied11,442 — — 4 340 11,786 
Loans to individuals21,437 — (2,360)461 1,851 21,389 
Automobile and recreational vehicles19,258 — (1,883)412 1,503 19,290 
Consumer credit cards375 — (59)16 38 370 
Consumer other1,804 — (418)33 310 1,729 
Total loans and leases$133,546 $— $(4,598)$622 $4,767 $134,337 
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 September 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.
 September 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$3,631 $16,697 $4,369 $18,014 
Time and demand2,324 15,390 3,527 17,172 
Equipment finance1,307 1,307 842 842 
Time and demand other— — — — 
Real estate construction5,817 5,869 3,288 3,288 
Construction other5,817 5,869 3,288 3,288 
Construction residential— — — — 
Residential real estate8,669 10,357 7,042 8,763 
Residential first lien5,351 6,290 4,161 5,151 
Residential junior lien/home equity3,318 4,067 2,881 3,612 
Commercial real estate9,524 9,951 12,402 18,219 
Multifamily21 21 55 58 
Non-owner occupied7,236 7,419 10,971 17,092 
Owner occupied2,267 2,511 1,376 1,069 
Loans to individuals102 157 166 259 
Automobile and recreational vehicles100 141 164 257 
Consumer other2 16 2 2 
Subtotal27,743 43,031 27,267 48,543 
With a specific allowance recorded:
Commercial, financial, agricultural and other11,778 12,886 $6,534 5,691 6,787 $4,044 
Time and demand11,365 12,473 6,397 5,691 6,787 4,044 
Equipment finance413 413 137 — — — 
Time and demand other— — — — — — 
Real estate construction— — — — — — 
Construction other— — — — — — 
Construction residential— — — — — — 
Residential real estate1,554 1,723 249 1,531 1,697 118 
Residential first lien293 293 44 282 279 39 
Residential junior lien/home equity1,261 1,430 205 1,249 1,418 79 
Commercial real estate33,648 34,798 7,491 4,983 5,294 387 
Multifamily— — — — — — 
Non-owner occupied28,078 29,050 6,686 3,311 3,550 174 
Owner occupied5,570 5,748 805 1,672 1,744 213 
Loans to individuals— — — — — — 
Automobile and recreational vehicles— — — — — — 
Consumer other— — — — — — 
Subtotal46,980 49,407 14,274 12,205 13,778 4,549 
Total$74,723 $92,438 $14,274 $39,472 $62,321 $4,549 
 For the Nine Months Ended September 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$5,720 $10 $3,974 $141 
Time and demand4,673 10 3,786 141 
Equipment finance1,047 — 188 — 
Time and demand other— — — — 
Real estate construction4,424 — 365 — 
Construction other4,424 — 365 — 
Construction residential— — — — 
Residential real estate8,223 117 6,224 75 
Residential first lien4,946 114 3,602 74 
Residential junior lien/home equity3,277 3 2,622 1 
Commercial real estate8,951 62 9,253 170 
Multifamily38 — 30 — 
Non-owner occupied6,177 20 7,313 57 
Owner occupied2,736 42 1,910 113 
Loans to individuals136 5 428 7 
Automobile and recreational vehicles134 5 341 7 
Consumer other2 — 87 — 
Subtotal27,454 194 20,244 393 
With a specific allowance recorded:
Commercial, financial, agricultural and other5,128 37 10,190 (16)
Time and demand5,083 37 10,190 (16)
Equipment finance45 — — — 
Time and demand other— — — — 
Real estate construction— — — — 
Construction other— — — — 
Construction residential— — — — 
Residential real estate1,283 — 1,099 — 
Residential first lien33 — — — 
Residential junior lien/home equity1,250 — 1,099 — 
Commercial real estate15,034 233 13,134 — 
Multifamily— — — — 
Non-owner occupied12,979 — 12,763 — 
Owner occupied2,055 233 371 — 
Loans to individuals— — — — 
Automobile and recreational vehicles— — — — 
Consumer other— — — — 
Subtotal21,445 270 24,423 (16)
Total$48,899 $464 $44,667 $377 
For the Three Months Ended September 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$5,252 $10 $2,509 $135 
Time and demand3,770 10 2,269 135 
Equipment finance1,482 — 240 — 
Time and demand other— — — — 
Real estate construction5,834 — 1,096 — 
Construction other5,834 — 1,096 — 
Construction residential— — — — 
Residential real estate8,781 4 6,290 35 
Residential first lien5,420 4 3,784 34 
Residential junior lien/home equity3,361 — 2,506 1 
Commercial real estate10,089 17 7,908 213 
Multifamily14 — 68 — 
Non-owner occupied7,593 17 6,498 53 
Owner occupied2,482 — 1,342 160 
Loans to individuals121 2 401 6 
Automobile and recreational vehicles119 2 315 6 
Consumer other2 — 86 — 
Subtotal30,077 33 18,204 389 
With a specific allowance recorded:
Commercial, financial, agricultural and other7,816 28 14,980 — 
Time and demand7,679 28 14,980 — 
Equipment finance137 — — — 
Time and demand other— — — — 
Real estate construction— — — — 
Construction other— — — — 
Construction residential— — — — 
Residential real estate1,351 — 1,236 — 
Residential first lien98 — — — 
Residential junior lien/home equity1,253 — 1,236 — 
Commercial real estate24,633 233 13,514 — 
Multifamily— — — — 
Non-owner occupied20,406 — 12,601 — 
Owner occupied4,227 233 913 — 
Loans to individuals— — — — 
Automobile and recreational vehicles— — — — 
Consumer other— — — — 
Subtotal33,800 261 29,730 — 
Total$63,877 $294 $47,934 $389