XML 39 R28.htm IDEA: XBRL DOCUMENT v3.25.2

LOANS AND ALLOWANCE FOR CREDIT LOSSES (Tables)

6 Months Ended

Jun. 30, 2025

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 June 30, 2025 and December 31, 2024:

			June 30, 2025						December 31, 2024
Commercial real estate:
Owner occupied			$	622,315					$	633,567
Non-owner occupied			1,203,038						1,160,238
Multi-family			239,388						274,135
Non-owner occupied residential			165,479						179,512
Acquisition and development:
1-4 family residential construction			38,490						47,432
Commercial and land development			198,889						241,424
Agricultural			124,291						125,156
Commercial and industrial			487,063						451,384
Municipal			28,693						30,044
Residential mortgage:
First lien			469,569						460,297
Home equity - term			5,784						5,988
Home equity - lines of credit			305,968						303,561
Other - term(1)			25,384						—
Installment and other loans			17,028						18,476
Total loans			$	3,931,379					$	3,931,214
(1) Other - term includes property assessed clean energy ("PACE") loans with unearned income of $659 thousand at June 30, 2025.

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 June 30, 2025 and December 31, 2024. For residential and consumer loan classes, the Company also evaluates credit quality based on the aging status of the loan and payment activity. Residential mortgage, installment and other consumer loans are presented below based on payment performance: performing or nonperforming. Nonperforming includes substandard - individually evaluated loans.

			Term Loans Amortized Cost Basis by Origination Year
As of June 30, 2025			2025						2024						2023						2022						2021						Prior						Revolving Loans Amortized Basis						Revolving Loans Converted to Term						Total
Commercial Real Estate:
Owner-occupied:
Risk rating
Pass			$	25,316					$	53,095					$	92,825					$	103,923					$	95,606					$	164,634					$	13,708					$	603					$	549,710
Special mention			—						1,965						134						15,582						15,012						8,935						—						—						41,628
Substandard - Non-IEL			—						731						1,515						9,964						4,001						7,403						1,654						71						25,339
Substandard - IEL			—						—						643						1,056						1,230						2,709						—						—						5,638
Total owner-occupied loans			$	25,316					$	55,791					$	95,117					$	130,525					$	115,849					$	183,681					$	15,362					$	674					$	622,315
Current period gross charge offs - owner-occupied			$	—					$	—					$	—					$	183					$	—					$	3					$	—					$	—					$	186
Non-owner occupied:
Risk rating
Pass			$	65,988					$	94,415					$	139,525					$	193,756					$	317,288					$	364,728					$	2,352					$	374					$	1,178,426
Special mention			—						—						10,215						2,994						1,127						7,892						—						—						22,228
Substandard - Non-IEL			—						—						—						888						—						—						—						—						888
Substandard - IEL			—						—						—						153						—						1,343						—						—						1,496
Total non-owner occupied loans			$	65,988					$	94,415					$	149,740					$	197,791					$	318,415					$	373,963					$	2,352					$	374					$	1,203,038
Current period gross charge offs - non-owner occupied			$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—
Multi-family:
Risk rating
Pass			$	3,875					$	9,405					$	8,449					$	83,263					$	52,725					$	77,637					$	1,630					$	—					$	236,984
Special mention			—						—						—						1,069						769						—						—						—						1,838
Substandard - Non-IEL			—						—						—						566						—						—						—						—						566
Substandard - IEL			—						—						—						—						—						—						—						—						—
Total multi-family loans			$	3,875					$	9,405					$	8,449					$	84,898					$	53,494					$	77,637					$	1,630					$	—					$	239,388
Current period gross charge offs - multi-family			$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—
Non-owner occupied residential:
Risk rating
Pass			$	213					$	10,230					$	19,512					$	27,129					$	27,688					$	74,237					$	841					$	342					$	160,192
Special mention			—						—						—						—						147						447						—						40						634
Substandard - Non-IEL			—						—						130						179						2,461						1,277						—						106						4,153
Substandard - IEL			—						—						—						202						129						169						—						—						500
Total non-owner occupied residential loans			$	213					$	10,230					$	19,642					$	27,510					$	30,425					$	76,130					$	841					$	488					$	165,479
Current period gross charge offs - non-owner occupied residential			$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—
continued

			Term Loans Amortized Cost Basis by Origination Year
As of June 30, 2025			2025						2024						2023						2022						2021						Prior						Revolving Loans Amortized Basis						Revolving Loans Converted to Term						Total
Acquisition and development:
1-4 family residential construction:
Risk rating
Pass			$	19,431					$	11,976					$	3,347					$	1,571					$	1,137					$	806					$	—					$	—					$	38,268
Special mention			—						—						222						—						—						—						—						—						222
Substandard - Non-IEL			—						—						—						—						—						—						—						—						—
Substandard - IEL			—						—						—						—						—						—						—						—						—
Total 1-4 family residential construction loans			$	19,431					$	11,976					$	3,569					$	1,571					$	1,137					$	806					$	—					$	—					$	38,490
Current period gross charge offs - 1-4 family residential construction			$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—
Commercial and land development:
Risk rating
Pass			$	2,285					$	55,703					$	44,027					$	55,179					$	9,153					$	4,706					$	8,005					$	2,459					$	181,517
Special mention			—						—						—						13,468						—						—						—						—						13,468
Substandard - Non-IEL			—						—						—						—						—						—						—						—						—
Substandard - IEL			—						—						287						3,274						343						—						—						—						3,904
Total commercial and land development loans			$	2,285					$	55,703					$	44,314					$	71,921					$	9,496					$	4,706					$	8,005					$	2,459					$	198,889
Current period gross charge offs - commercial and land development			$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—
Agricultural
Risk rating
Pass			$	6,100					$	10,188					$	13,504					$	20,480					$	18,510					$	40,996					$	11,897					$	582					$	122,257
Special mention			$	—					$	—					$	—					$	—					$	—					$	253					$	99					$	—					$	352
Substandard - Non-IEL			$	—					$	82					$	—					$	454					$	203					$	—					$	149					$	—					$	888
Substandard - IEL			$	—					$	—					$	—					$	794					$	—					$	—					$	—					$	—					$	794
Total agricultural loans			$	6,100					$	10,270					$	13,504					$	21,728					$	18,713					$	41,249					$	12,145					$	582					$	124,291
Current period gross charge offs - agricultural			$	—					$	—					$	—					$	—					$	25					$	6					$	—					$	—					$	31
Commercial and Industrial:
Risk rating
Pass			$	43,539					$	82,781					$	47,312					$	52,004					$	46,324					$	26,644					$	153,217					$	10,624					$	462,445
Special mention			—						3,872						3,446						229						48						24						3,382						60						11,061
Substandard - Non-IEL			—						—						1,178						139						1,640						92						5,578						2,664						11,291
Substandard - IEL			—						370						276						275						224						968						—						153						2,266
Total commercial and industrial loans			$	43,539					$	87,023					$	52,212					$	52,647					$	48,236					$	27,728					$	162,177					$	13,501					$	487,063
Current period gross charge offs - commercial and industrial			$	—					$	—					$	381					$	175					$	56					$	100					$	—					$	—					$	712
Municipal:
Risk rating
Pass			$	1,190					$	559					$	—					$	9,613					$	2,842					$	13,035					$	—					$	—					$	27,239
Special mention			—						—						—						—						—						1,454						—						—						1,454
Total municipal loans			$	1,190					$	559					$	—					$	9,613					$	2,842					$	14,489					$	—					$	—					$	28,693
Current period gross charge offs - municipal			$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—
continued

			Term Loans Amortized Cost Basis by Origination Year
As of June 30, 2025			2025						2024						2023						2022						2021						Prior						Revolving Loans Amortized Basis						Revolving Loans Converted to Term						Total
Residential mortgage:
First lien:
Payment performance
Performing			$	32,242					$	63,103					$	95,039					$	98,608					$	49,346					$	125,717					$	—					$	—					$	464,055
Nonperforming			—						673						566						—						247						4,028						—						—						5,514
Total first lien loans			$	32,242					$	63,776					$	95,605					$	98,608					$	49,593					$	129,745					$	—					$	—					$	469,569
Current period gross charge offs - first lien			$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—
Payment performance
Performing			$	207					$	347					$	662					$	1,000					$	192					$	3,220					$	—					$	—					$	5,628
Nonperforming			87						—						—						36						—						33						—						—						156
Total home equity - term loans			$	294					$	347					$	662					$	1,036					$	192					$	3,253					$	—					$	—					$	5,784
Current period gross charge offs - home equity - term			$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—
Home equity - lines of credit:
Payment performance
Performing			$	—					$	—					$	—					$	—					$	—					$	—					$	209,472					$	94,190					$	303,662
Nonperforming			—						—						—						—						—						—						1,985						321						2,306
Total residential real estate - home equity - lines of credit loans			$	—					$	—					$	—					$	—					$	—					$	—					$	211,457					$	94,511					$	305,968
Current period gross charge offs - home equity - lines of credit			$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—
Other - term
Payment performance
Performing			$	—					$	25,384					$	—					$	—					$	—					$	—					$	—					$	—					$	25,384
Nonperforming			—						—						—						—						—						—						—						—						—
Total residential real estate - home equity - lines of credit loans			$	—					$	25,384					$	—					$	—					$	—					$	—					$	—					$	—					$	25,384
Current period gross charge offs - home equity - lines of credit			$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—
Installment and other loans:
Payment performance
Performing			$	802					$	1,290					$	2,002					$	1,580					$	547					$	358					$	10,396					$	41					$	17,016
Nonperforming			—						—						3						—						—						9						—						—						12
Total Installment and other loans			$	802					$	1,290					$	2,005					$	1,580					$	547					$	367					$	10,396					$	41					$	17,028
Current period gross charge offs - installment and other			$	171					$	234					$	—					$	3					$	2					$	8					$	50					$	—					$	468

			Term Loans Amortized Cost Basis by Origination Year
As of December 31, 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			$	55,068					$	86,255					$	106,696					$	112,278					$	31,495					$	155,543					$	14,653					$	280					$	562,268
Special mention			—						1,674						18,563						1,895						7,946						5,422						165						—						35,665
Substandard - Non-IEL			—						694						14,572						4,204						2,477						4,899						4,510						—						31,356
Substandard - IEL			—						9						—						1,110						245						2,914						—						—						4,278
Total owner-occupied loans			$	55,068					$	88,632					$	139,831					$	119,487					$	42,163					$	168,778					$	19,328					$	280					$	633,567
Current period gross charge offs - owner-occupied			$	—					$	217					$	13					$	313					$	—					$	12					$	—					$	—					$	555
Non-owner occupied:
Risk rating
Pass			$	82,441					$	146,020					$	193,131					$	326,586					$	123,646					$	256,212					$	2,335					$	—					$	1,130,371
Special mention			—						10,081						2,985						334						7,920						1,919						—						—						23,239
Substandard - Non-IEL			482						—						1,049						—						1,043						2,588						—						—						5,162
Substandard - IEL			—						—						—						—						—						1,466						—						—						1,466
Total non-owner occupied loans			$	82,923					$	156,101					$	197,165					$	326,920					$	132,609					$	262,185					$	2,335					$	—					$	1,160,238
Current period gross charge offs - non-owner occupied			$	—					$	—					$	—					$	—					$	—					$	65					$	—					$	—					$	65
Multi-family:
Risk rating
Pass			$	7,269					$	12,679					$	105,883					$	54,028					$	30,968					$	54,676					$	1,351					$	—					$	266,854
Special mention			—						—						1,094						—						—						—						—						—						1,094
Substandard - Non-IEL			—						—						571						4,658						—						237						—						—						5,466
Substandard - IEL			—						—						—						—						—						721						—						—						721
Total multi-family loans			$	7,269					$	12,679					$	107,548					$	58,686					$	30,968					$	55,634					$	1,351					$	—					$	274,135
Current period gross charge offs - multi-family			$	—					$	—					$	—					$	—					$	—					$	7					$	—					$	—					$	7
Non-owner occupied residential:
Risk rating
Pass			$	9,322					$	22,771					$	29,681					$	29,729					$	19,410					$	64,851					$	1,257					$	—					$	177,021
Special mention			—						—						—						147						42						478						39						—						706
Substandard - Non-IEL			—						—						166						133						—						1,311						—						—						1,610
Substandard - IEL			—						—						43						—						—						132						—						—						175
Total non-owner occupied residential loans			$	9,322					$	22,771					$	29,890					$	30,009					$	19,452					$	66,772					$	1,296					$	—					$	179,512
Current period gross charge offs - non-owner occupied residential			$	—					$	—					$	—					$	29					$	—					$	—					$	—					$	—					$	29
continued

			Term Loans Amortized Cost Basis by Origination Year
As of December 31, 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			$	30,908					$	7,079					$	2,295					$	598					$	935					$	762					$	3,921					$	—					$	46,498
Special mention			74						717						—						—						—						143						—						—						934
Substandard - Non-IEL			—						—						—						—						—						—						—						—						—
Substandard - IEL			—						—						—						—						—						—						—						—						—
Total 1-4 family residential construction loans			$	30,982					$	7,796					$	2,295					$	598					$	935					$	905					$	3,921					$	—					$	47,432
Current period gross charge offs - 1-4 family residential construction			$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—
Commercial and land development:
Risk rating
Pass			$	60,420					$	57,563					$	74,893					$	14,107					$	372					$	6,928					$	7,280					$	—					$	221,563
Special mention			734						—						4,557						998						1,841						3,451						—						—						11,581
Substandard - Non-IEL			2,966						1,656						—						—						—						—						—						—						4,622
Substandard - IEL			—						18						3,282						358						—						—						—						—						3,658
Total commercial and land development loans			$	64,120					$	59,237					$	82,732					$	15,463					$	2,213					$	10,379					$	7,280					$	—					$	241,424
Current period gross charge offs - commercial and land development			$	—					$	23					$	—					$	—					$	—					$	—					$	—					$	—					$	23
Agricultural
Risk rating
Pass			$	14,663					$	14,507					$	21,782					$	19,486					$	10,463					$	28,095					$	13,891					$	164					$	123,051
Special mention			—						—						—						25						—						902						161						—						1,088
Substandard - Non-IEL			—						—						13						—						—						207						—						—						220
Substandard - IEL			—						—						797						—						—						—						—						—						797
Total agricultural loans			$	14,663					$	14,507					$	22,592					$	19,511					$	10,463					$	29,204					$	14,052					$	164					$	125,156
Current period gross charge offs - agricultural			$	—					$	1					$	—					$	18					$	—					$	18					$	1					$	—					$	38
Commercial and Industrial:
Risk rating
Pass			$	82,924					$	55,109					$	53,482					$	49,937					$	15,405					$	17,215					$	137,379					$	2,768					$	414,219
Special mention			485						2,000						2,477						293						2						23						10,516						—						15,796
Substandard - Non-IEL			—						1,037						2,547						3,409						—						490						8,386						—						15,869
Substandard - IEL			409						2,772						140						191						884						921						183						—						5,500
Total commercial and industrial loans			$	83,818					$	60,918					$	58,646					$	53,830					$	16,291					$	18,649					$	156,464					$	2,768					$	451,384
Current period gross charge offs - commercial and industrial			$	—					$	335					$	212					$	60					$	1,739					$	60					$	571					$	—					$	2,977
Municipal:
Risk rating
Pass			$	1,565					$	—					$	10,006					$	3,124					$	269					$	15,080					$	—					$	—					$	30,044
Total municipal loans			$	1,565					$	—					$	10,006					$	3,124					$	269					$	15,080					$	—					$	—					$	30,044
Current period gross charge offs - municipal			$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—
continued

			Term Loans Amortized Cost Basis by Origination Year
As of December 31, 2024			2024						2023						2022						2021						2020						Prior						Revolving Loans Amortized Basis						Revolving Loans Converted to Term						Total
Residential mortgage:
First lien:
Payment performance
Performing			$	62,970					$	101,901					$	103,347					$	52,420					$	25,303					$	109,113					$	—					$	—					$	455,054
Nonperforming			672						308						241						483						218						3,321						—						—						5,243
Total first lien loans			$	63,642					$	102,209					$	103,588					$	52,903					$	25,521					$	112,434					$	—					$	—					$	460,297
Current period gross charge offs - first lien			$	—					$	—					$	—					$	—					$	—					$	2					$	—					$	—					$	2
Home equity - term:
Payment performance
Performing			$	395					$	752					$	1,040					$	201					$	462					$	3,068					$	—					$	—					$	5,918
Nonperforming			—						—						36						—						—						34						—						—						70
Total home equity - term loans			$	395					$	752					$	1,076					$	201					$	462					$	3,102					$	—					$	—					$	5,988
Current period gross charge offs - home equity - term			$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—
Home equity - lines of credit:
Payment performance
Performing			$	—					$	—					$	—					$	—					$	—					$	—					$	200,886					$	100,331					$	301,217
Nonperforming			—						—						—						—						—						—						2,048						296						2,344
Total residential real estate - home equity - lines of credit loans			$	—					$	—					$	—					$	—					$	—					$	—					$	202,934					$	100,627					$	303,561
Current period gross charge offs - home equity - lines of credit			$	—					$	—					$	—					$	—					$	—					$	—					$	63					$	—					$	63
Other - term
Payment performance
Performing			$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—
Nonperforming			—						—						—						—						—						—						—						—						—
Total residential real estate - home equity - lines of credit loans			$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—
Current period gross charge offs - home equity - lines of credit			$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—
Installment and other loans:
Payment performance
Performing			$	2,197					$	2,764					$	2,209					$	830					$	119					$	496					$	9,817					$	19					$	18,451
Nonperforming			9						3						—						—						—						13						—						—						25
Total Installment and other loans			$	2,206					$	2,767					$	2,209					$	830					$	119					$	509					$	9,817					$	19					$	18,476
Current period gross charge offs - installment and other			$	209					$	12					$	—					$	32					$	—					$	33					$	21					$	—					$	307

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 June 30, 2025 and December 31, 2024. The Company did not recognize interest income on nonaccrual loans during the three and six months ended June 30, 2025 and 2024.

			June 30, 2025																								December 31, 2024
			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			$	228					$	5,410					$	5,638					$	—					$	232					$	4,046					$	4,278					$	—
Non-owner occupied			—						1,496						1,496						145						—						1,466						1,466						—
Multi-family			—						—						—						—						—						721						721						237
Non-owner occupied residential			—						500						500						136						—						175						175						—
Acquisition and development:
Commercial and land development			3,005						899						3,904						—						3,282						376						3,658						—
Agricultural			—						794						794						—						—						797						797						—
Commercial and industrial			1,409						857						2,266						1						2,822						2,678						5,500						113
Residential mortgage:
First lien			—						5,351						5,351						612						—						5,077						5,077						243
Home equity – term			—						156						156						—						36						34						70						18
Home equity – lines of credit			—						2,306						2,306						70						—						2,344						2,344						30
Other - term			—						—						—						348						—						—						—						—
Installment and other loans			12						—						12						—						15						10						25						—
Total			$	4,654					$	17,769					$	22,423					$	1,312					$	6,387					$	17,724					$	24,111					$	641

Schedule of Amortized Cost Basis of Collateral Dependent Loans

The following table presents the amortized cost basis of collateral-dependent individually evaluated loans by class as of June 30, 2025 and December 31, 2024:

			Type of Collateral
June 30, 2025			Business Assets						Commercial Real Estate						Equipment						Land						Residential Real Estate												Other						Total
Commercial real estate:
Owner occupied			$	—					$	5,638					$	—					$	—					$	—											$	—					$	5,638
Non-owner occupied			—						1,496						—						—						—												—						1,496
Non-owner occupied residential			—						446						—						—						54												—						500
Acquisition and development:
Commercial and land development			—						3,904						—						—						—												—						3,904
Agricultural			—						—						11						783						—												—						794
Commercial and industrial			1,112						—						1,159						—						—												—						2,271
Residential mortgage:
First lien			—						—						—						—						5,145												—						5,145
Home equity - term			—						—						—						—						156												—						156
Home equity - lines of credit			—						—						—						—						2,306												—						2,306
Installment and other loans			—						—						3						—						—												—						3
Total			$	1,112					$	11,484					$	1,173					$	783					$	7,661											$	—					$	22,213
December 31, 2024
Commercial real estate:
Owner occupied			$	—					$	4,269					$	—					$	—					$	—											$	—					$	4,269
Non-owner occupied			—						1,463						—						—						—												—						1,463
Multi-family			—						721						—						—						—												—						721
Non-owner occupied residential			—						175						—						—						—												—						175
Acquisition and development:
Commercial and land development			—						3,381						—						277						—												—						3,658
Agricultural			—						—						—						797						—												—						797
Commercial and industrial			1,919						—						3,515						—						—												—						5,434
Residential mortgage:
First lien			—						—						—						—						5,007												—						5,007
Home equity - term			—						—						—						—						70												—						70
Home equity - lines of credit			—						—						—						—						2,344												—						2,344
Installment and other loans			—						—						3						—						—												9						12
Total			$	1,919					$	10,009					$	3,518					$	1,074					$	7,421											$	9					$	23,950

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

The following tables presents the amortized cost of loans at June 30, 2025 that were both experiencing financial difficulty and modified during the three and six months ended June 30, 2025, 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.

Three Months Ended   June 30, 2025			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			$	—					$	—					$	726					$	—					$	—					$	—					0.12		%
Six Months Ended   June 30, 2025
Commercial real estate:
Owner-occupied			—						—						726						—						—						—						0.12		%
Acquisition and development:
Commercial and land development			—						—						5,016						—						—						—						2.52		%
Total:			—						—						5,742						—						—						—

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 six months ended June 30, 2025, which includes loans that remain on nonaccrual status:

June 30, 2025			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			$	726					$	—					$	—					$	—					$	726					$	—
Acquisition and development:
Commercial and land development			4,747						—						—						—						4,747						269
Total:			5,473						—						—						—						5,473						269

The following table presents the financial effect of the loan modifications presented above to borrowers experiencing financial difficulty during the six months ended June 30, 2025:

June 30, 2025			Principal Forgiveness						Weighted Average Interest Rate Reduction						Weighted Average Term Extension (in years)
Commercial real estate:
Owner-occupied			$	—					—		%				1.0
Acquisition and development:
Commercial and land development			—						—		%				0.3

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 June 30, 2025 and December 31, 2024:

			30-59 Days Past Due						60-89 Days Past Due						90+ Days Past Due						Total Past Due						Loans Not Past Due						Total Loans
June 30, 2025
Commercial real estate:
Owner occupied			$	2,177					$	1,277					$	1,397					$	4,851					$	617,464					$	622,315
Non-owner occupied			99						—						145						244						1,202,794						1,203,038
Multi-family			41						—						—						41						239,347						239,388
Non-owner occupied residential			689						—						364						1,053						164,426						165,479
Acquisition and development:
1-4 family residential construction			—						—						—						—						38,490						38,490
Commercial and land development			—						92						3,275						3,367						195,522						198,889
Agricultural			70						—						845						915						123,376						124,291
Commercial and industrial			330						120						1,188						1,638						485,425						487,063
Municipal			—						—						—						—						28,693						28,693
Residential mortgage:
First lien			483						2,456						3,266						6,205						463,364						469,569
Home equity - term			8						18						156						182						5,602						5,784
Home equity - lines of credit			2,111						1,189						1,292						4,592						301,376						305,968
Other - term			—						—						348						348						25,036						25,384
Installment and other loans			336						28						2						366						16,662						17,028
			$	6,344					$	5,180					$	12,278					$	23,802					$	3,907,577					$	3,931,379
December 31, 2024
Commercial real estate:
Owner occupied			$	1,753					$	2,070					$	1,433					$	5,256					$	628,311					$	633,567
Non-owner occupied			1,251						148						72						1,471						1,158,767						1,160,238
Multi-family			124						—						237						361						273,774						274,135
Non-owner occupied residential			1,383						115						65						1,563						177,949						179,512
Acquisition and development:
1-4 family residential construction			1,540						532						—						2,072						45,360						47,432
Commercial and land development			818						—						3,301						4,119						237,305						241,424
Agricultural			466						845						—						1,311						123,845						125,156
Commercial and industrial			410						280						4,459						5,149						446,235						451,384
Municipal			237						—						—						237						29,807						30,044
Residential mortgage:
First lien			17,534						4,827						2,822						25,183						435,114						460,297
Home equity - term			37						69						18						124						5,864						5,988
Home equity - lines of credit			3,612						318						1,208						5,138						298,423						303,561
Installment and other loans			94						11						12						117						18,359						18,476
			$	29,259					$	9,215					$	13,627					$	52,101					$	3,879,113					$	3,931,214

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 six months ended June 30, 2025 and 2024:

			Commercial																																				Consumer
			Commercial Real Estate						Acquisition and Development						Agricultural						Commercial and Industrial						Municipal						Total						Residential Mortgage						Installment and Other						Total												Total
Three Months Ended
June 30, 2025
Balance, beginning of period			$	25,893					$	6,150					$	163					$	7,362					$	427					$	39,995					$	7,312					$	497					$	7,809											$	47,804
Provision for credit losses			377						(566)						3						29						(42)						(199)						223						185						408												209
Charge-offs			(111)						—						(6)						(195)						—						(312)						—						(192)						(192)												(504)
Recoveries			4						1						—						288						—						293						68						28						96												389
Balance, end of period			$	26,163					$	5,585					$	160					$	7,484					$	385					$	39,777					$	7,603					$	518					$	8,121											$	47,898
June 30, 2024
Balance, beginning of period			$	17,975					$	2,233					$	393					$	4,996					$	164					$	25,761					$	3,193					$	211					$	3,404											$	29,165
Provision for loan losses			236						423						—						267						(3)						923						(126)						15						(111)												812
Charge-offs			(12)						(23)						—						(14)						—						(49)						(50)						(65)						(115)												(164)
Recoveries			4						1						—						10						—						15						6						30						36												51
Balance, end of period			$	18,203					$	2,634					$	393					$	5,259					$	161					$	26,650					$	3,023					$	191					$	3,214											$	29,864
Six Months Ended
June 30, 2025
Balance, beginning of period			$	29,551					$	6,601					$	110					$	6,190					$	320					$	42,772					$	5,240					$	677					$	5,917											$	48,689
Provision for credit losses			(3,210)						(1,018)						81						1,265						65						(2,817)						2,221						251						2,472												(345)
Charge-offs			(186)						—						(31)						(712)						—						(929)						—						(468)						(468)												(1,397)
Recoveries			8						2						—						741						—						751						142						58						200												951
Balance, end of period			$	26,163					$	5,585					$	160					$	7,484					$	385					$	39,777					$	7,603					$	518					$	8,121											$	47,898
June 30, 2024
Balance, beginning of period			$	17,873					$	2,241					$	437					$	5,369					$	157					$	26,077					$	2,424					$	201					$	2,625											$	28,702
Provision for loan losses			314						414						(44)						(150)						4						538						637						58						695												1,233
Charge-offs			(12)						(23)						—						(60)						—						(95)						(50)						(118)						(168)												(263)
Recoveries			28						2						—						100						—						130						12						50						62												192
Balance, end of period			$	18,203					$	2,634					$	393					$	5,259					$	161					$	26,650					$	3,023					$	191					$	3,214											$	29,864

X

- Definition

Schedule Of Amortized Cost Basis Of Collateral-Dependent Loans

+ References

No definition available.

+ Details

Name:	orrf_ScheduleOfAmortizedCostBasisOfCollateralDependentLoansTableTextBlock
Namespace Prefix:	orrf_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Schedule Of Amortized Cost Of Nonaccrual Loans By Class, With And Without Loan Allowance For Credit Loss

+ References

No definition available.

+ Details

Name:	orrf_ScheduleOfAmortizedCostOfNonaccrualLoansByClassWithAndWithoutLoanAllowanceForCreditLossTableTextBlock
Namespace Prefix:	orrf_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of allowance for credit loss on financing receivable.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 326
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479319/326-20-50-13

+ Details

Name:	us-gaap_AllowanceForCreditLossesOnFinancingReceivablesTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of financing receivables by credit quality indicator. The credit quality indicator is a statistic about the credit quality of financing receivables. Examples include, but not limited to, consumer credit risk scores, credit-rating-agency ratings, an entity's internal credit risk grades, loan-to-value ratios, collateral, collection experience and other internal metrics.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 326
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479319/326-20-50-5

+ Details

Name:	us-gaap_FinancingReceivableCreditQualityIndicatorsTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of aging analysis for financing receivable.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 326
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 14
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479319/326-20-50-14

Reference 2: http://www.xbrl.org/2003/role/exampleRef
-Topic 326
-SubTopic 20
-Name Accounting Standards Codification
-Section 55
-Paragraph 80
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479294/326-20-55-80

+ Details

Name:	us-gaap_PastDueFinancingReceivablesTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	us-gaap_ReceivablesAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the various types of trade accounts and notes receivable and for each the gross carrying value, allowance, and net carrying value as of the balance sheet date. Presentation is categorized by current, noncurrent and unclassified receivables.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 210
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(4))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 210
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(3))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1

+ Details

Name:	us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of financing receivable modified for debtor experiencing financial difficulty.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 310
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 42
-Subparagraph (a)(1)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481962/310-10-50-42

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 310
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 42
-Subparagraph (a)(2)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481962/310-10-50-42

Reference 3: http://www.xbrl.org/2003/role/exampleRef
-Topic 310
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 12A
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481933/310-10-55-12A

Reference 4: http://fasb.org/us-gaap/role/ref/otherTransitionRef
-Topic 310
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 34
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481962/310-10-50-34

Reference 5: http://fasb.org/us-gaap/role/ref/otherTransitionRef
-Topic 310
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 33
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481962/310-10-50-33

+ Details

Name:	us-gaap_TroubledDebtRestructuringsOnFinancingReceivablesTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration