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LOANS AND ALLOWANCE FOR CREDIT LOSSES (Tables)

9 Months Ended

Sep. 30, 2024

Receivables [Abstract]

Summary of Loan Portfolio, Excluding Residential Loans Held for Sale, Broken Out by Classes

The following table presents the loan portfolio by segment and class, excluding residential LHFS, at September 30, 2024 and December 31, 2023:

			September 30, 2024						December 31, 2023
Commercial real estate:
Owner occupied			$	622,726					$	373,757
Non-owner occupied			1,164,501						694,638
Multi-family			276,296						150,675
Non-owner occupied residential			190,786						95,040
Acquisition and development:
1-4 family residential construction			56,383						24,516
Commercial and land development			262,317						115,249
Commercial and industrial			601,469						367,085
Municipal			27,960						9,812
Residential mortgage:
First lien			451,195						266,239
Home equity - term			6,508						5,078
Home equity - lines of credit			303,165						186,450
Installment and other loans			18,131						9,774
Total loans			$	3,981,437					$	2,298,313

Amortized Cost of the Loan Portfolio, by Year of Origination, Loan Class, and Credit Quality

The following table presents the amortized cost basis of the loan portfolio, by year of origination, loan class, and credit quality, as of September 30, 2024 and December 31, 2023. For residential and consumer loan classes, the Company also evaluates credit quality based on the aging status of the loan and payment activity, which residential mortgage and installment and other consumer loans are presented below based on payment performance: performing or nonperforming.

			Term Loans Amortized Cost Basis by Origination Year
As of September 30, 2024			2024						2023						2022						2021						2020						Prior						Revolving Loans Amortized Basis						Revolving Loans Converted to Term						Total
Commercial Real Estate:
Owner-occupied:
Risk rating
Pass			$	30,447					$	85,352					$	129,668					$	114,761					$	32,532					$	160,478					$	6,446					$	283					$	559,967
Special mention			—						2,688						313						1,348						1,831						6,670						165						—						13,015
Substandard - Non-IEL			110						2,077						17,653						7,597						8,435						8,641						94						—						44,607
Substandard - IEL			—						192						—						896						932						3,117						—						—						5,137
Total owner-occupied loans			$	30,557					$	90,309					$	147,634					$	124,602					$	43,730					$	178,906					$	6,705					$	283					$	622,726
Current period gross charge offs - owner-occupied			$	—					$	—					$	13					$	313					$	—					$	12					$	—					$	—					$	338
Non-owner occupied:
Risk rating
Pass			$	76,044					$	137,520					$	194,349					$	328,128					$	130,201					$	262,980					$	778					$	398					$	1,130,398
Special mention			—						10,108						2,981						337						8,858						3,790						—						—						26,074
Substandard - Non-IEL			—						—						1,156						—						—						4,594						—						859						6,609
Substandard - IEL			—						—						—						—						—						1,420						—						—						1,420
Total non-owner occupied loans			$	76,044					$	147,628					$	198,486					$	328,465					$	139,059					$	272,784					$	778					$	1,257					$	1,164,501
Current period gross charge offs - non-owner occupied			$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—
Multi-family:
Risk rating
Pass			$	6,916					$	8,438					$	106,885					$	59,107					$	31,234					$	61,297					$	75					$	—					$	273,952
Special mention			—						—						1,107						—						—						—						—						—						1,107
Substandard - Non-IEL			—						—						—						—						—						237						—						—						237
Substandard - IEL			—						—						—						—						—						1,000						—						—						1,000
Total multi-family loans			$	6,916					$	8,438					$	107,992					$	59,107					$	31,234					$	62,534					$	75					$	—					$	276,296
Current period gross charge offs - multi-family			$	—					$	—					$	—					$	—					$	—					$	7					$	—					$	—					$	7
Non-owner occupied residential:
Risk rating
Pass			$	8,894					$	23,655					$	31,532					$	30,155					$	19,933					$	73,281					$	439					$	—					$	187,889
Special mention			—						—						—						147						43						526						—						—						716
Substandard - Non-IEL			—						—						52						134						—						1,431						—						—						1,617
Substandard - IEL			—						—						391						33						—						140						—						—						564
Total non-owner occupied residential loans			$	8,894					$	23,655					$	31,975					$	30,469					$	19,976					$	75,378					$	439					$	—					$	190,786
Current period gross charge offs - non-owner occupied residential			$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—
continued

			Term Loans Amortized Cost Basis by Origination Year
As of September 30, 2024			2024						2023						2022						2021						2020						Prior						Revolving Loans Amortized Basis						Revolving Loans Converted to Term						Total
Acquisition and development:
1-4 family residential construction:
Risk rating
Pass			$	32,828					$	14,652					$	5,175					$	1,152					$	940					$	946					$	—					$	242					$	55,935
Special mention			74						222						—						—						—						—						—						—						296
Substandard - Non-IEL			—						—						—						—						—						—						—						—						—
Substandard - IEL			—						—						—						152						—						—						—						—						152
Total 1-4 family residential construction loans			$	32,902					$	14,874					$	5,175					$	1,304					$	940					$	946					$	—					$	242					$	56,383
Current period gross charge offs - 1-4 family residential construction			$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—
Commercial and land development:
Risk rating
Pass			$	44,312					$	71,243					$	70,096					$	16,594					$	19,648					$	7,079					$	4,964					$	8,837					$	242,773
Special mention			2,306						2,382						4,372						994						2,123						3,437						—						—						15,614
Substandard - Non-IEL			—						275						—						—						—						—						—						—						275
Substandard - IEL			—						—						3,285						370						—						—						—						—						3,655
Total commercial and land development loans			$	46,618					$	73,900					$	77,753					$	17,958					$	21,771					$	10,516					$	4,964					$	8,837					$	262,317
Current period gross charge offs - commercial and land development			$	—					$	23					$	—					$	—					$	—					$	—					$	—					$	—					$	23
Commercial and Industrial:
Risk rating
Pass			$	71,366					$	93,138					$	87,249					$	80,565					$	28,924					$	85,851					$	105,250					$	4,138					$	556,481
Special mention			446						2,153						2,640						245						1,379						1,358						3,041						—						11,262
Substandard - Non-IEL			—						1,382						2,868						7,656						—						3,212						9,548						—						24,666
Substandard - IEL			419						3,486						190						622						2,965						1,364						14						—						9,060
Total commercial and industrial loans			$	72,231					$	100,159					$	92,947					$	89,088					$	33,268					$	91,785					$	117,853					$	4,138					$	601,469
Current period gross charge offs - commercial and industrial			$	—					$	—					$	202					$	11					$	—					$	6					$	—					$	—					$	219
Municipal:
Risk rating
Pass			$	227											$	10,388					$	3,124					$	293					$	13,928					$	—					$	—					$	27,960
Total municipal loans			$	227					$	—					$	10,388					$	3,124					$	293					$	13,928					$	—					$	—					$	27,960
Current period gross charge offs - municipal			$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—
Residential mortgage:
First lien:
Payment performance
Performing			$	50,716					$	98,953					$	105,266					$	53,549					$	25,783					$	111,910					$	—					$	626					$	446,803
Nonperforming			—						312						244						487						116						3,233						—						—						4,392
Total first lien loans			$	50,716					$	99,265					$	105,510					$	54,036					$	25,899					$	115,143					$	—					$	626					$	451,195
Current period gross charge offs - first lien			$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—
continued

			Term Loans Amortized Cost Basis by Origination Year
As of September 30, 2024			2024						2023						2022						2021						2020						Prior						Revolving Loans Amortized Basis						Revolving Loans Converted to Term						Total
Home equity - term:
Payment performance
Performing			$	621					$	867					$	1,075					$	209					$	478					$	3,221					$	—					$	—					$	6,471
Nonperforming			—						—						36						—						—						1						—						—						37
Total home equity - term loans			$	621					$	867					$	1,111					$	209					$	478					$	3,222					$	—					$	—					$	6,508
Current period gross charge offs - home equity - term			$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—
Home equity - lines of credit:
Payment performance
Performing			$	—					$	—					$	—					$	—					$	—					$	—					$	225,526					$	75,987					$	301,513
Nonperforming			—						—						—						—						—						—						1,024						628						1,652
Total residential real estate - home equity - lines of credit loans			$	—					$	—					$	—					$	—					$	—					$	—					$	226,550					$	76,615					$	303,165
Current period gross charge offs - home equity - lines of credit			$	—					$	—					$	—					$	—					$	—					$	—					$	50					$	—					$	50
Installment and other loans:
Payment performance
Performing			$	2,080					$	3,595					$	2,816					$	2,042					$	455					$	664					$	6,436					$	17					$	18,105
Nonperforming			9						3						—						—						—						14						—						—						26
Total Installment and other loans			$	2,089					$	3,598					$	2,816					$	2,042					$	455					$	678					$	6,436					$	17					$	18,131
Current period gross charge offs - installment and other			$	115					$	12					$	—					$	32					$	—					$	33					$	14					$	—					$	206

			Term Loans Amortized Cost Basis by Origination Year
As of December 31, 2023			2023						2022						2021						2020						2019						Prior						Revolving Loans Amortized Basis						Revolving Loans Converted to Term						Total
Commercial Real Estate:
Owner-occupied:
Risk rating
Pass			$	50,829					$	103,192					$	69,888					$	21,232					$	21,251					$	62,634					$	4,941					$	—					$	333,967
Special mention			—						—						2,517						1,176						—						1,314						—						—						5,007
Substandard - Non-IEL			—						9,923						—						6,075						—						2,687						312						—						18,997
Substandard - IEL			—						—						—						13,366						—						2,420						—						—						15,786
Total owner-occupied loans			$	50,829					$	113,115					$	72,405					$	41,849					$	21,251					$	69,055					$	5,253					$	—					$	373,757
Current period gross charge offs - owner-occupied			$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—
Non-owner occupied:
Risk rating
Pass			$	82,879					$	102,212					$	235,031					$	83,652					$	63,176					$	120,696					$	509					$	—					$	688,155
Special mention			—						—						—						524						—						2,112						—						—						2,636
Substandard - Non-IEL			—						—						—						—						—						2,739						—						868						3,607
Substandard - IEL			—						—						—						—						—						240						—						—						240
Total non-owner occupied loans			$	82,879					$	102,212					$	235,031					$	84,176					$	63,176					$	125,787					$	509					$	868					$	694,638
Current period gross charge offs - non-owner occupied			$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—
continued

			Term Loans Amortized Cost Basis by Origination Year
As of December 31, 2023			2023						2022						2021						2020						2019						Prior						Revolving Loans Amortized Basis						Revolving Loans Converted to Term						Total
Multi-family:
Risk rating
Pass			$	2,701					$	61,805					$	28,541					$	12,694					$	7,437					$	33,895					$	117					$	—					$	147,190
Special mention			—						—						—						—						244						2,008						—						—						2,252
Substandard - Non-IEL			—						—						—						—						—						—						—						—						—
Substandard - IEL			—						—						—						—						—						1,233						—						—						1,233
Total multi-family loans			$	2,701					$	61,805					$	28,541					$	12,694					$	7,681					$	37,136					$	117					$	—					$	150,675
Current period gross charge offs - multi-family			$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—
Non-owner occupied residential:
Risk rating
Pass			$	10,075					$	20,473					$	16,947					$	7,974					$	6,444					$	28,319					$	1,130					$	—					$	91,362
Special mention			—						—						—						—						—						731						—						—						731
Substandard - Non-IEL			—						—						—						—						—						375						—						—						375
Substandard - IEL			2						—						192						1,461						—						917						—						—						2,572
Total non-owner occupied residential loans			$	10,077					$	20,473					$	17,139					$	9,435					$	6,444					$	30,342					$	1,130					$	—					$	95,040
Current period gross charge offs - non-owner occupied residential			$	—					$	—					$	—					$	—					$	—					$	12					$	—					$	—					$	12
Acquisition and development:
1-4 family residential construction:
Risk rating
Pass			$	18,820					$	5,400					$	—					$	—					$	—					$	—					$	—					$	—					$	24,220
Special mention			222						—						74						—						—						—						—						—						296
Substandard - Non-IEL			—						—						—						—						—						—						—						—						—
Substandard - IEL			—						—						—						—						—						—						—						—						—
Total 1-4 family residential construction loans			$	19,042					$	5,400					$	74					$	—					$	—					$	—					$	—					$	—					$	24,516
Current period gross charge offs - 1-4 family residential construction			$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—
Commercial and land development:
Risk rating
Pass			$	28,829					$	48,453					$	9,847					$	9,927					$	110					$	1,774					$	6,574					$	6,936					$	112,450
Special mention			—						—						—						1,001						—						437						—						—						1,438
Substandard - Non-IEL			—						—						—						—						—						—						—						—						—
Substandard - IEL			—						—						—						—						—						1,361						—						—						1,361
Total commercial and land development loans			$	28,829					$	48,453					$	9,847					$	10,928					$	110					$	3,572					$	6,574					$	6,936					$	115,249
Current period gross charge offs - commercial and land development			$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—
continued

			Term Loans Amortized Cost Basis by Origination Year
As of December 31, 2023			2023						2022						2021						2020						2019						Prior						Revolving Loans Amortized Basis						Revolving Loans Converted to Term						Total
Commercial and Industrial:
Risk rating
Pass			$	67,735					$	69,670					$	67,117					$	24,580					$	10,753					$	20,775					$	86,475					$	1,522					$	348,627
Special mention			—						4,251						4,364						11						552						356						2,258						—						11,792
Substandard - Non-IEL			—						—						4,682						—						5						225						1,082						—						5,994
Substandard - IEL			—						69						—						7						—						455						141						—						672
Total commercial and industrial loans			$	67,735					$	73,990					$	76,163					$	24,598					$	11,310					$	21,811					$	89,956					$	1,522					$	367,085
Current period gross charge offs - commercial and industrial			$	—					$	161					$	106					$	—					$	—					$	8					$	473					$	—					$	748
Municipal:
Risk rating
Pass			$	—					$	—					$	3,403					$	—					$	—					$	6,409					$	—					$	—					$	9,812
Total municipal loans			$	—					$	—					$	3,403					$	—					$	—					$	6,409					$	—					$	—					$	9,812
Current period gross charge offs - municipal			$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—
Residential mortgage:
First lien:
Payment performance
Performing			$	43,641					$	71,311					$	34,704					$	8,056					$	7,465					$	97,943					$	—					$	638					$	263,758
Nonperforming			—						—						—						—						120						2,361						—						—						2,481
Total first lien loans			$	43,641					$	71,311					$	34,704					$	8,056					$	7,585					$	100,304					$	—					$	638					$	266,239
Current period gross charge offs - first lien			$	—					$	—					$	—					$	—					$	—					$	58					$	—					$	—					$	58
Home equity - term:
Payment performance
Performing			$	607					$	732					$	90					$	426					$	115					$	3,105					$	—					$	—					$	5,075
Nonperforming			—						—						—						—						—						3						—						—						3
Total home equity - term loans			$	607					$	732					$	90					$	426					$	115					$	3,108					$	—					$	—					$	5,078
Current period gross charge offs - home equity - term			$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—
Home equity - lines of credit:
Payment performance
Performing			$	—					$	—					$	—					$	—					$	—					$	—					$	107,967					$	77,171					$	185,138
Nonperforming			—						—						—						—						—						—						1,296						16						1,312
Total residential real estate - home equity - lines of credit loans			$	—					$	—					$	—					$	—					$	—					$	—					$	109,263					$	77,187					$	186,450
Current period gross charge offs - home equity - lines of credit			$	—					$	—					$	—					$	—					$	—					$	—					$	40					$	—					$	40
Installment and other loans:
Payment performance
Performing			$	758					$	413					$	332					$	106					$	670					$	947					$	6,500					$	—					$	9,726
Nonperforming			3						—						—						—						33						12						—						—						48
Total Installment and other loans			$	761					$	413					$	332					$	106					$	703					$	959					$	6,500					$	—					$	9,774
Current period gross charge offs - installment and other			$	181					$	24					$	—					$	—					$	4					$	10					$	28					$	—					$	247

Schedule of Amortized Cost of Nonaccrual Loans by Class, With and Without Loan Reserves

The following table presents the amortized cost basis of nonaccrual loans, according to loan class, with and without reserves on individually evaluated loans as of September 30, 2024 and December 31, 2023. The Company did not recognize interest income on nonaccrual loans during the three and nine months ended September 30, 2024 and 2023. During the nine months ended September 30, 2024, the Company recorded interest income previously applied to principal of $1.6 million from the payoff of a commercial real estate loan, which totaled $13.4 million at December 31, 2023.

			September 30, 2024																								December 31, 2023
			Nonaccrual loans with a related ACL						Nonaccrual loans with no related ACL						Total nonaccrual loans						Loans Past Due 90+ Accruing						Nonaccrual loans with a related ACL						Nonaccrual loans with no related ACL						Total nonaccrual loans						Loans Past Due 90+ Accruing
Commercial real estate:
Owner-occupied			$	232					$	4,905					$	5,137					$	252					$	—					$	15,786					$	15,786					$	—
Non-owner occupied			—						1,420						1,420						—						—						240						240						—
Multi-family			1,000						—						1,000						—						—						1,233						1,233						—
Non-owner occupied residential			—						564						564						—						—						2,572						2,572						—
Acquisition and development:
1-4 family residential construction			—						152						152						—						—						—						—						—
Commercial and land development			3,655						—						3,655						—						—						1,361						1,361						—
Commercial and industrial			2,455						6,605						9,060						—						68						604						672						—
Residential mortgage:
First lien			312						3,912						4,224						63						—						2,309						2,309						66
Home equity – term			37						—						37						22						—						3						3						—
Home equity – lines of credit			—						1,652						1,652						—						—						1,312						1,312						—
Installment and other loans			15						11						26						—						3						36						39						—
Total			$	7,706					$	19,221					$	26,927					$	337					$	71					$	25,456					$	25,527					$	66

Schedule of Amortized Cost Basis of Collateral Dependent Loans

The following table presents the amortized cost basis of collateral-dependent loans by class as of September 30, 2024 and December 31, 2023:

			Type of Collateral
September 30, 2024			Business Assets						Commercial Real Estate						Equipment						Land						Residential Real Estate												Other						Total
Commercial real estate:
Owner occupied			$	—					$	5,137					$	—					$	—					$	—											$	—					$	5,137
Non-owner occupied			—						1,420						—						—						—												—						1,420
Multi-family			—						1,000						—						—						—												—						1,000
Non-owner occupied residential			—						564						—						—						—												—						564
Acquisition and development:
1-4 family residential construction			—						—						—						—						152												—						152
Commercial and land development			—						3,655						—						—						—												—						3,655
Commercial and industrial			4,270						—						4,114						679						—												—						9,063
Residential mortgage:
First lien			—						—						—						—						4,152												—						4,152
Home equity - term			—						—						—						—						37												—						37
Home equity - lines of credit			—						—						—						—						1,652												—						1,652
Installment and other loans			—						—						3						—						—												9						12
Total			$	4,270					$	11,776					$	4,117					$	679					$	5,993											$	9					$	26,844
December 31, 2023
Commercial real estate:
Owner occupied			$	—					$	15,786					$	—					$	—					$	—											$	—					$	15,786
Non-owner occupied			—						240						—						—						—												—						240
Multi-family			—						1,233						—						—						—												—						1,233
Non-owner occupied residential			—						2,572						—						—						—												—						2,572
Acquisition and development:
Commercial and land development			—						—						—						1,361						—												—						1,361
Commercial and industrial			2						76						594						—						—												—						672
Residential mortgage:
First lien			—						—						—						—						2,231												—						2,231
Home equity - term			—						—						—						—						3												—						3
Home equity - lines of credit			—						—						—						—						1,312												—						1,312
Installment and other loans			—						—						18						—						—												—						18
Total			$	2					$	19,907					$	612					$	1,361					$	3,546											$	—					$	25,428

Schedule of Loans Modified by Class and Type of Modification and Effectiveness of Modifications

The following tables presents the amortized cost of loans at September 30, 2024 that were both experiencing financial difficulty and modified during the three and nine months ended September 30, 2024, by loan class and by type of modification. The percentage of the amortized cost of loans that were modified to borrowers experiencing difficulty as compared to the amortized cost of loan class is also presented below. The Company has not committed to lend additional amounts to the borrowers included in the table below.

Three Months Ended   September 30, 2024			Principal Forgiveness						Payment Delay						Term Extension						Interest Rate Reduction						Combination Term Extension and Principal Forgiveness						Combination Term Extension and Interest Rate Reductions						Total Class of Financing Receivable
Commercial real estate:
Owner-occupied			$	—					$	—					$	567					$	2,452					$	—					$	—					0.48		%
Commercial and industrial			—						—						—						2,080						—						—						0.35		%
Total:			—						—						567						4,532						—						—
Nine Months Ended   September 30, 2024
Commercial real estate:
Owner-occupied			—						—						567						2,452						—						—						0.48		%
Acquisition and development:
Commercial and land development			—						—						4,404						—						—						—						1.68		%
Commercial and industrial			—						—						73						2,080						—						—						0.36		%
Total:			—						—						5,044						4,532						—						—

The Company monitors the performance of the modified loans to borrowers experiencing financial difficulty to determine the effectiveness of its modification efforts. The following table presents the performance of the loans modified during the nine months ended September 30, 2024, which includes loans that remain on nonaccrual status.

September 30, 2024			Current						30-59 Days Past Due						60-89 Days Past Due						90 Days or More Past Due						Total						Non-Accrual
Commercial real estate:
Owner-occupied			$	2,981					$	—					$	38					$	—					$	3,019					$	567
Acquisition and development:
Commercial and land development			4,405						—						—						—						4,405						—
Commercial and industrial			2,152						—						—						—						2,152						—
Total:			9,538						—						38						—						9,576						567

The following table presents the financial effect of the loan modifications presented above to borrowers experiencing financial difficulty during the three and nine months ended September 30, 2024.

September 30, 2024			Principal Forgiveness						Weighted Average Interest Rate Reduction						Weighted Average Term Extension (in years)
Commercial real estate:
Owner-occupied			$	—					4.0		%				1.9
Acquisition and development:
Commercial and land development			—						—		%				1.0
Commercial and industrial			—						4.0		%				4.0

Loan Portfolio Summarized by Aging Categories of Performing Loans and Nonaccrual Loans

The following table presents the classes of the loan portfolio summarized by aging categories at September 30, 2024 and December 31, 2023:

			30-59 Days Past Due						60-89 Days Past Due						90+ Days Past Due						Total Past Due						Loans Not Past Due						Total Loans
September 30, 2024
Commercial real estate:
Owner occupied			$	17					$	22					$	1,529					$	1,568					$	621,158					$	622,726
Non-owner occupied			1,057						—						—						1,057						1,163,444						1,164,501
Multi-family			237						—						—						237						276,059						276,296
Non-owner occupied residential			213						—						68						281						190,505						190,786
Acquisition and development:
1-4 family residential construction			—						—						152						152						56,231						56,383
Commercial and land development			—						3,556						649						4,205						258,112						262,317
Commercial and industrial			88						4,091						1,029						5,208						596,261						601,469
Municipal			—						—						—						—						27,960						27,960
Residential mortgage:
First lien			842						1,704						1,484						4,030						447,165						451,195
Home equity - term			1,705						913						745						3,363						3,145						6,508
Home equity - lines of credit			—						—						22						22						303,143						303,165
Installment and other loans			35						31						3						69						18,062						18,131
			$	4,194					$	10,317					$	5,681					$	20,192					$	3,961,245					$	3,981,437
December 31, 2023
Commercial real estate:
Owner occupied			$	13,852					$	—					$	117					$	13,969					$	359,788					$	373,757
Non-owner occupied			152						—						—						152						694,486						694,638
Multi-family			—						—						—						—						150,675						150,675
Non-owner occupied residential			—						—						192						192						94,848						95,040
Acquisition and development:
1-4 family residential construction			—						—						—						—						24,516						24,516
Commercial and land development			16						—						—						16						115,233						115,249
Commercial and industrial			27						69						625						721						366,364						367,085
Municipal			—						—						—						—						9,812						9,812
Residential mortgage:
First lien			5,433						1,058						721						7,212						259,027						266,239
Home equity - term			20						2						—						22						5,056						5,078
Home equity - lines of credit			1,801						100						839						2,740						183,710						186,450
Installment and other loans			84						28						19						131						9,643						9,774
			$	21,385					$	1,257					$	2,513					$	25,155					$	2,273,158					$	2,298,313

Summary of Activity in the ALL and Ending Loan Balances Individually Evaluated for Impairment Based on Loan Segment

The following table presents the activity in the ACL for the three and nine months ended September 30, 2024 and 2023:

			Commercial																														Consumer
			Commercial Real Estate						Acquisition and Development						Commercial and Industrial						Municipal						Total						Residential Mortgage						Installment and Other						Total						Unallocated						Total
Three Months Ended
September 30, 2024
Balance, beginning of period			$	18,203					$	2,634					$	5,652					$	161					$	26,650					$	3,023					$	191					$	3,214					$	—					$	29,864
Allowance established for acquired PCD loans			1,321						2,535						1,949						—						5,805						105						10						115						—						5,920
Provision for credit losses			11,103						1,809						(955)						110						12,067						1,773						275						2,048						—						14,115
Charge-offs			(333)						—						(159)						—						(492)						—						(88)						(88)						—						(580)
Recoveries			4						12						164						—						180						54						77						131						—						311
Balance, end of period			$	30,298					$	6,990					$	6,651					$	271					$	44,210					$	4,955					$	465					$	5,420					$	—					$	49,630
September 30, 2023
Balance, beginning of period			$	16,996					$	2,767					$	5,854					$	167					$	25,784					$	2,307					$	292					$	2,599					$	—					$	28,383
Provision for loan losses			(173)						125						(62)						(11)						(121)						239						18						257						—						136
Charge-offs			—						—						(267)						—						(267)						—						(75)						(75)						—						(342)
Recoveries			17						1						33						—						51						31						19						50						—						101
Balance, end of period			$	16,840					$	2,893					$	5,558					$	156					$	25,447					$	2,577					$	254					$	2,831					$	—					$	28,278
Nine Months Ended
September 30, 2024
Balance, beginning of period			$	17,873					$	2,241					$	5,806					$	157					$	26,077					$	2,424					$	201					$	2,625					$	—					$	28,702
Allowance established for acquired PCD loans			1,321						2,535						1,949						—						5,805						105						10						115						—						5,920
Provision for credit losses			11,417						2,223						(1,149)						114						12,605						2,410						333						2,743						—						15,348
Charge-offs			(345)						(23)						(219)						—						(587)						(50)						(206)						(256)						—						(843)
Recoveries			32						14						264						—						310						66						127						193						—						503
Balance, end of period			$	30,298					$	6,990					$	6,651					$	271					$	44,210					$	4,955					$	465					$	5,420					$	—					$	49,630
September 30, 2023
Balance, beginning of period			$	13,558					$	3,214					$	4,505					$	24					$	21,301					$	3,444					$	188					$	3,632					$	245					$	25,178
Impact of adopting ASC 326			2,857						(214)						928						169						3,740						(1,121)						49						(1,072)						(245)						2,423
Provision for loan losses			335						(111)						790						(37)						977						163						124						287						—						1,264
Charge-offs			(12)						—						(748)						—						(760)						(98)						(198)						(296)						—						(1,056)
Recoveries			102						4						83						—						189						189						91						280						—						469
Balance, end of period			$	16,840					$	2,893					$	5,558					$	156					$	25,447					$	2,577					$	254					$	2,831					$	—					$	28,278

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