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Loans and Allowance for Credit Losses (Tables) | 9 Months Ended
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Sep. 30, 2023
Accounts, Notes, Loans and Financing Receivable, Gross, Allowance, and Net [Abstract] |
Schedule of the composition of the loan portfolio | The following table presents the composition of the loan portfolio:
In thousands |  | September 30, 2023 |  | December 31, 2022
Commercial and industrial |  | $ | 154,027 |  |  | $ | 178,762 |
Commercial real estate |  | 892,365 |  |  | 821,805 |
Commercial real estate construction |  | 86,508 |  |  | 80,470 |
Residential mortgage |  | 384,304 |  |  | 362,098 |
Home equity lines of credit |  | 88,687 |  |  | 84,141 |
Consumer |  | 10,075 |  |  | 11,334 |
Total Loans |  | $ | 1,615,966 |  |  | $ | 1,538,610 |
Schedule of nonaccrual loans by loan portfolio class | The following table presents nonaccrual loans:
In thousands |  | September 30, 2023 |  | December 31, 2022
Commercial and industrial |  | $ | 470 |  |  | $ | 781 |
Commercial real estate |  | 1,541 |  |  | 1,873 |
Residential mortgage |  | 343 |  |  | — |
Home equity lines of credit |  | 195 |  |  | — |
|  | $ | 2,549 |  |  | $ | 2,654 |
Schedule of classes of loan portfolio summarized by the aggregate risk rating | The following table presents loan balances by year of origination and internally assigned risk rating for ACNB’s portfolio segments as of September 30, 2023:
In thousands |  | 2023 |  | 2022 |  | 2021 |  | 2020 |  | 2019 |  | 2018 and Prior |  | Revolving |  | Total
Commercial and industrial |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 4,701 |  |  | $ | 25,535 |  |  | $ | 36,090 |  |  | $ | 16,390 |  |  | $ | 14,406 |  |  | $ | 24,086 |  |  | $ | 28,544 |  |  | $ | 149,752 |
Special Mention |  | 113 |  |  | 367 |  |  | 323 |  |  | 484 |  |  | 157 |  |  | 558 |  |  | 1,042 |  |  | 3,044 |
Substandard |  | 8 |  |  | 18 |  |  | 145 |  |  | 17 |  |  | 11 |  |  | 748 |  |  | 284 |  |  | 1,231 |
Total Commercial and industrial |  | $ | 4,822 |  |  | $ | 25,920 |  |  | $ | 36,558 |  |  | $ | 16,891 |  |  | $ | 14,574 |  |  | $ | 25,392 |  |  | $ | 29,870 |  |  | $ | 154,027 |
Year-to-date gross charge-offs |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 110 |  |  | $ | — |  |  | $ | 110 |
Commercial real estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 113,782 |  |  | $ | 145,145 |  |  | $ | 143,203 |  |  | $ | 63,474 |  |  | $ | 70,536 |  |  | $ | 302,565 |  |  | $ | 16,004 |  |  | $ | 854,709 |
Special Mention |  | 302 |  |  | 5,705 |  |  | 1,360 |  |  | 1,933 |  |  | 4,880 |  |  | 15,023 |  |  | 1,409 |  |  | 30,612 |
Substandard |  | — |  |  | — |  |  | — |  |  | 1,540 |  |  | 721 |  |  | 4,783 |  |  | — |  |  | 7,044 |
Total Commercial real estate |  | $ | 114,084 |  |  | $ | 150,850 |  |  | $ | 144,563 |  |  | $ | 66,947 |  |  | $ | 76,137 |  |  | $ | 322,371 |  |  | $ | 17,413 |  |  | $ | 892,365 |
Year-to-date gross charge-offs |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Commercial real estate construction |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 19,757 |  |  | $ | 46,386 |  |  | $ | 6,392 |  |  | $ | 927 |  |  | $ | 338 |  |  | $ | 3,612 |  |  | $ | 7,721 |  |  | $ | 85,133 |
Special Mention |  | — |  |  | 471 |  |  | — |  |  | 93 |  |  | — |  |  | 741 |  |  | — |  |  | 1,305 |
Substandard |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 70 |  |  | — |  |  | 70 |
Total Commercial real estate construction |  | $ | 19,757 |  |  | $ | 46,857 |  |  | $ | 6,392 |  |  | $ | 1,020 |  |  | $ | 338 |  |  | $ | 4,423 |  |  | $ | 7,721 |  |  | $ | 86,508 |
Year-to-date gross charge-offs |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Residential mortgage |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 54,153 |  |  | $ | 73,756 |  |  | $ | 56,526 |  |  | $ | 31,915 |  |  | $ | 20,120 |  |  | $ | 140,911 |  |  | $ | 486 |  |  | $ | 377,867 |
Special Mention |  | 542 |  |  | 83 |  |  | 598 |  |  | 404 |  |  | 697 |  |  | 3,083 |  |  | 62 |  |  | 5,469 |
Substandard |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 968 |  |  | — |  |  | 968 |
Total Residential Mortgage |  | $ | 54,695 |  |  | $ | 73,839 |  |  | $ | 57,124 |  |  | $ | 32,319 |  |  | $ | 20,817 |  |  | $ | 144,962 |  |  | $ | 548 |  |  | $ | 384,304 |
Year-to-date gross charge-offs |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Home equity lines of credit |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 953 |  |  | $ | 39 |  |  | $ | — |  |  | $ | — |  |  | $ | 97 |  |  | $ | 4,775 |  |  | $ | 81,557 |  |  | $ | 87,421 |
Special Mention |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 35 |  |  | 743 |  |  | 778 |
Substandard |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 488 |  |  | — |  |  | 488 |
Total Home equity lines of credit |  | $ | 953 |  |  | $ | 39 |  |  | $ | — |  |  | $ | — |  |  | $ | 97 |  |  | $ | 5,298 |  |  | $ | 82,300 |  |  | $ | 88,687 |
Year-to-date gross charge-offs |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Consumer |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 2,334 |  |  | $ | 2,861 |  |  | $ | 872 |  |  | $ | 595 |  |  | $ | 310 |  |  | $ | 1,248 |  |  | $ | 1,830 |  |  | $ | 10,050 |
Special Mention |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Substandard |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 25 |  |  | 25 |
Total Consumer |  | $ | 2,334 |  |  | $ | 2,861 |  |  | $ | 872 |  |  | $ | 595 |  |  | $ | 310 |  |  | $ | 1,248 |  |  | $ | 1,855 |  |  | $ | 10,075 |
Year-to-date gross charge-offs |  | $ | 14 |  |  | $ | 68 |  |  | $ | 35 |  |  | $ | 45 |  |  | $ | 20 |  |  | $ | 64 |  |  | $ | 33 |  |  | $ | 279 |
Total Portfolio loans |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 195,680 |  |  | $ | 293,722 |  |  | $ | 243,083 |  |  | $ | 113,301 |  |  | $ | 105,807 |  |  | $ | 477,197 |  |  | $ | 136,142 |  |  | $ | 1,564,932 |
Special Mention |  | 957 |  |  | 6,626 |  |  | 2,281 |  |  | 2,914 |  |  | 5,734 |  |  | 19,440 |  |  | 3,256 |  |  | 41,208 |
Substandard |  | 8 |  |  | 18 |  |  | 145 |  |  | 1,557 |  |  | 732 |  |  | 7,057 |  |  | 309 |  |  | 9,826 |
Total Portfolio loans |  | $ | 196,645 |  |  | $ | 300,366 |  |  | $ | 245,509 |  |  | $ | 117,772 |  |  | $ | 112,273 |  |  | $ | 503,694 |  |  | $ | 139,707 |  |  | $ | 1,615,966 |
Year-to-date gross charge-offs |  | $ | 14 |  |  | $ | 68 |  |  | $ | 35 |  |  | $ | 45 |  |  | $ | 20 |  |  | $ | 174 |  |  | $ | 33 |  |  | $ | 389 |
The following table presents the recorded investment in loan classes by internally assigned risk ratings and loan classes by performing and nonperforming status as of December 31, 2022:
In thousands |  | Commercial and Industrial |  | Commercial Real Estate |  | Commercial Real Estate Construction |  | Residential Mortgage |  | Home Equity Lines of Credit |  | Consumer |  | Total
December 31, 2022 |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 173,437 |  |  | $ | 786,711 |  |  | $ | 78,652 |  |  | $ | 356,081 |  |  | $ | 83,044 |  |  | $ | 11,334 |  |  | $ | 1,489,259 |
Special Mention |  | 4,035 |  |  | 29,540 |  |  | 1,818 |  |  | 5,803 |  |  | 712 |  |  | — |  |  | 41,908 |
Substandard |  | 1,290 |  |  | 5,554 |  |  | — |  |  | 214 |  |  | 385 |  |  | — |  |  | 7,443 |
Doubtful |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total Portfolio Loans |  | $ | 178,762 |  |  | $ | 821,805 |  |  | $ | 80,470 |  |  | $ | 362,098 |  |  | $ | 84,141 |  |  | $ | 11,334 |  |  | $ | 1,538,610 |
Performing Loans |  | $ | 177,981 |  |  | $ | 819,932 |  |  | $ | 80,470 |  |  | $ | 361,393 |  |  | $ | 83,643 |  |  | $ | 11,334 |  |  | $ | 1,534,753 |
Nonperforming Loans |  | 781 |  |  | 1,873 |  |  | — |  |  | 705 |  |  | 498 |  |  | — |  |  | 3,857 |
Total Portfolio Loans |  | $ | 178,762 |  |  | $ | 821,805 |  |  | $ | 80,470 |  |  | $ | 362,098 |  |  | $ | 84,141 |  |  | $ | 11,334 |  |  | $ | 1,538,610 |
The following table presents loan balances by year of origination and performing and nonperforming status for ACNB’s portfolio segments as of September 30, 2023:
In thousands |  | 2023 |  | 2022 |  | 2021 |  | 2020 |  | 2019 |  | 2018 and Prior |  | Revolving |  | Total
Commercial and industrial |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Performing |  | $ | 4,822 |  |  | $ | 25,920 |  |  | $ | 36,558 |  |  | $ | 16,891 |  |  | $ | 14,574 |  |  | $ | 25,206 |  |  | $ | 29,586 |  |  | $ | 153,557 |
Nonperforming |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 186 |  |  | 284 |  |  | 470 |
Total Commercial and industrial |  | 4,822 |  |  | 25,920 |  |  | 36,558 |  |  | 16,891 |  |  | 14,574 |  |  | 25,392 |  |  | 29,870 |  |  | 154,027 |
Commercial real estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Performing |  | 114,084 |  |  | 150,850 |  |  | 144,563 |  |  | 66,947 |  |  | 75,816 |  |  | 321,004 |  |  | 17,413 |  |  | 890,677 |
Nonperforming |  | — |  |  | — |  |  | — |  |  | — |  |  | 321 |  |  | 1,367 |  |  | — |  |  | 1,688 |
Total Commercial real estate |  | 114,084 |  |  | 150,850 |  |  | 144,563 |  |  | 66,947 |  |  | 76,137 |  |  | 322,371 |  |  | 17,413 |  |  | 892,365 |
Commercial real estate construction |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Performing |  | 19,757 |  |  | 46,857 |  |  | 6,392 |  |  | 1,020 |  |  | 338 |  |  | 4,423 |  |  | 7,721 |  |  | 86,508 |
Nonperforming |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total Commercial real estate construction |  | 19,757 |  |  | 46,857 |  |  | 6,392 |  |  | 1,020 |  |  | 338 |  |  | 4,423 |  |  | 7,721 |  |  | 86,508 |
Residential mortgage |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Performing |  | 54,695 |  |  | 73,839 |  |  | 57,124 |  |  | 32,319 |  |  | 20,817 |  |  | 143,962 |  |  | 548 |  |  | 383,304 |
Nonperforming |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 1,000 |  |  | — |  |  | 1,000 |
Total Residential Mortgage |  | 54,695 |  |  | 73,839 |  |  | 57,124 |  |  | 32,319 |  |  | 20,817 |  |  | 144,962 |  |  | 548 |  |  | 384,304 |
Home equity lines of credit |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Performing |  | 953 |  |  | 39 |  |  | — |  |  | — |  |  | 97 |  |  | 4,888 |  |  | 82,300 |  |  | 88,277 |
Nonperforming |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 410 |  |  | — |  |  | 410 |
Total Home equity lines of credit |  | 953 |  |  | 39 |  |  | — |  |  | — |  |  | 97 |  |  | 5,298 |  |  | 82,300 |  |  | 88,687 |
Consumer |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Performing |  | 2,334 |  |  | 2,861 |  |  | 872 |  |  | 595 |  |  | 310 |  |  | 1,222 |  |  | 1,855 |  |  | 10,049 |
Nonperforming |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 26 |  |  | — |  |  | 26 |
Total Consumer |  | 2,334 |  |  | 2,861 |  |  | 872 |  |  | 595 |  |  | 310 |  |  | 1,248 |  |  | 1,855 |  |  | 10,075 |
Total Portfolio loans |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Performing |  | 196,645 |  |  | 300,366 |  |  | 245,509 |  |  | 117,772 |  |  | 111,952 |  |  | 500,705 |  |  | 139,423 |  |  | 1,612,372 |
Nonperforming |  | — |  |  | — |  |  | — |  |  | — |  |  | 321 |  |  | 2,989 |  |  | 284 |  |  | 3,594 |
Total Portfolio loans |  | $ | 196,645 |  |  | $ | 300,366 |  |  | $ | 245,509 |  |  | $ | 117,772 |  |  | $ | 112,273 |  |  | $ | 503,694 |  |  | $ | 139,707 |  |  | $ | 1,615,966 |
Schedule of classes of loan portfolio summarized by the past due status | The following tables present the classes of the loan portfolio summarized by the past due status:
In thousands |  | 30–59 Days Past Due |  | 60–89 Days Past Due |  | >90 Days Past Due |  | Total Past Due |  | Current |  | Total Loans Receivable |  | Loans Receivable >90 Days and Accruing
September 30, 2023 |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial and industrial |  | $ | 59 |  |  | $ | 91 |  |  | $ | 160 |  |  | $ | 310 |  |  | $ | 153,717 |  |  | $ | 154,027 |  |  | $ | — |
Commercial real estate |  | 193 |  |  | 422 |  |  | 147 |  |  | 762 |  |  | 891,603 |  |  | 892,365 |  |  | 147 |
Commercial real estate construction |  | — |  |  | — |  |  | — |  |  | — |  |  | 86,508 |  |  | 86,508 |  |  | — |
Residential mortgage |  | 157 |  |  | 526 |  |  | 1,000 |  |  | 1,683 |  |  | 382,621 |  |  | 384,304 |  |  | 657 |
Home equity lines of credit |  | 412 |  |  | 493 |  |  | 215 |  |  | 1,120 |  |  | 87,567 |  |  | 88,687 |  |  | 215 |
Consumer |  | 1 |  |  | 7 |  |  | 26 |  |  | 34 |  |  | 10,041 |  |  | 10,075 |  |  | 26 |
Total Loans |  | $ | 822 |  |  | $ | 1,539 |  |  | $ | 1,548 |  |  | $ | 3,909 |  |  | $ | 1,612,057 |  |  | $ | 1,615,966 |  |  | $ | 1,045 |
In thousands |  | 30–59 Days Past Due |  | 60–89 Days Past Due |  | >90 Days Past Due |  | Total Past Due |  | Current |  | Total Loans Receivable |  | Loans Receivable >90 Days and Accruing
December 31, 2022 |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial and industrial |  | $ | 287 |  |  | $ | — |  |  | $ | 162 |  |  | $ | 449 |  |  | $ | 178,313 |  |  | $ | 178,762 |  |  | $ | — |
Commercial real estate |  | 2,026 |  |  | 350 |  |  | 255 |  |  | 2,631 |  |  | 819,174 |  |  | 821,805 |  |  | — |
Commercial real estate construction |  | 24 |  |  | — |  |  | — |  |  | 24 |  |  | 80,446 |  |  | 80,470 |  |  | — |
Residential mortgage |  | 2,969 |  |  | 970 |  |  | 705 |  |  | 4,644 |  |  | 357,454 |  |  | 362,098 |  |  | 705 |
Home equity lines of credit |  | 438 |  |  | 117 |  |  | 498 |  |  | 1,053 |  |  | 83,088 |  |  | 84,141 |  |  | 498 |
Consumer |  | 155 |  |  | 80 |  |  | — |  |  | 235 |  |  | 11,099 |  |  | 11,334 |  |  | — |
Total Loans |  | $ | 5,899 |  |  | $ | 1,517 |  |  | $ | 1,620 |  |  | $ | 9,036 |  |  | $ | 1,529,574 |  |  | $ | 1,538,610 |  |  | $ | 1,203 |
Financing Receivable, Loan Portfolio Class | The following table summarizes information relative to individually evaluated loans by loan portfolio class as of September 30, 2023 and December 31, 2022:
|  | Individually Evaluated Loans with Allowance |  | Individually Evaluated Loans with No Allowance
In thousands |  | Recorded Investment |  | Related Allowance |  | Recorded Investment |  | Related Allowance
September 30, 2023 |  |  |  |  |  |  |  |
Commercial and industrial |  | $ | 470 |  |  | $ | 368 |  |  | $ | — |  |  | $ | — |
Commercial real estate |  | 321 |  |  | 181 |  |  | 1,220 |  |  | — |
Commercial real estate construction |  | — |  |  | — |  |  | — |  |  | — |
Residential mortgage |  | — |  |  | — |  |  | 343 |  |  | — |
Home equity lines of credit |  | — |  |  | — |  |  | 195 |  |  | — |
|  | $ | 791 |  |  | $ | 549 |  |  | $ | 1,758 |  |  | $ | — |
December 31, 2022 |  |  |  |  |  |  |  |
Commercial and industrial |  | $ | 781 |  |  | $ | 628 |  |  | $ | — |  |  | $ | — |
Commercial real estate |  | 350 |  |  | 192 |  |  | 4,984 |  |  | — |
Commercial real estate construction |  | — |  |  | — |  |  | — |  |  | — |
Residential mortgage |  | — |  |  | — |  |  | — |  |  | — |
Home equity lines of credit |  | — |  |  | — |  |  | — |  |  | — |
|  | $ | 1,131 |  |  | $ | 820 |  |  | $ | 4,984 |  |  | $ | — |
Financing Receivable, Amortized Cost Basis | The following table presents the amortized cost basis of individually evaluated loans as of September 30, 2023. Changes in the fair value of the collateral for individually evaluated loans are reported as provision for credit losses or a reversal of provision for credit losses in the period of change.
|  | September 30, 2023
|  | Type of Collateral
In thousands |  | Business Assets |  | Real Estate
Commercial and industrial |  | $ | 470 |  |  | $ | — |
Commercial real estate |  | — |  |  | 1,541 |
Commercial real estate construction |  | — |  |  | — |
Residential mortgage |  | — |  |  | 343 |
Home equity lines of credit |  | — |  |  | 195 |
Consumer |  | — |  |  | — |
Total |  | $ | 470 |  |  | $ | 2,079 |
Summary of allowance for loan losses and recorded investment in loans receivable | The following tables summarize the allowance for credit losses and allowance for loan losses and recorded investment in loans receivable:
In thousands |  | Commercial and Industrial |  | Commercial Real Estate |  | Commercial Real Estate Construction |  | Residential Mortgage |  | Home Equity Lines of Credit |  | Consumer |  | Unallocated |  | Total
AS OF AND FOR THE PERIOD ENDED SEPTEMBER 30, 2023 |  |  |  |  |  |  |  |  |  |  |  |
Allowance for Credit Losses |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance - July 1, 2023 |  | $ | 1,941 |  |  | $ | 11,728 |  |  | $ | 1,885 |  |  | $ | 3,075 |  |  | $ | 388 |  |  | $ | 131 |  |  | $ | — |  |  | $ | 19,148 |
Charge-offs |  | (81) |  |  | — |  |  | — |  |  | — |  |  | — |  |  | (109) |  |  | — |  |  | (190) |
Recoveries |  | 32 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 24 |  |  | — |  |  | 56 |
Provisions (credits) |  | (381) |  |  | 170 |  |  | 279 |  |  | 78 |  |  | 5 |  |  | 99 |  |  | — |  |  | 250 |
Ending balance - September 30, 2023 |  | $ | 1,511 |  |  | $ | 11,898 |  |  | $ | 2,164 |  |  | $ | 3,153 |  |  | $ | 393 |  |  | $ | 145 |  |  | $ | — |  |  | $ | 19,264 |
Beginning balance - January 1, 2023 |  | $ | 2,848 |  |  | $ | 10,016 |  |  | $ | 1,000 |  |  | $ | 3,029 |  |  | $ | 347 |  |  | $ | 376 |  |  | $ | 245 |  |  | $ | 17,861 |
Impact of CECL adoption |  | (762) |  |  | 1,106 |  |  | 1,347 |  |  | 297 |  |  | 17 |  |  | (142) |  |  | (245) |  |  | $ | 1,618 |
Charge-offs |  | (110) |  |  | — |  |  | — |  |  | — |  |  | — |  |  | (279) |  |  | — |  |  | (389) |
Recoveries |  | 42 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 58 |  |  | — |  |  | 100 |
Provisions (credits) |  | (507) |  |  | 776 |  |  | (183) |  |  | (173) |  |  | 29 |  |  | 132 |  |  | — |  |  | 74 |
Ending balance - September 30, 2023 |  | $ | 1,511 |  |  | $ | 11,898 |  |  | $ | 2,164 |  |  | $ | 3,153 |  |  | $ | 393 |  |  | $ | 145 |  |  | $ | — |  |  | $ | 19,264 |
Ending balance: individually evaluated for impairment |  | $ | 368 |  |  | $ | 181 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 549 |
Ending balance: collectively evaluated for impairment |  | $ | 1,143 |  |  | $ | 11,717 |  |  | $ | 2,164 |  |  | $ | 3,153 |  |  | $ | 393 |  |  | $ | 145 |  |  | $ | — |  |  | $ | 18,715 |
Loans Receivable |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Ending balance |  | $ | 154,027 |  |  | $ | 892,365 |  |  | $ | 86,508 |  |  | $ | 384,304 |  |  | $ | 88,687 |  |  | $ | 10,075 |  |  | $ | — |  |  | $ | 1,615,966 |
Ending balance: individually evaluated for impairment |  | $ | 470 |  |  | $ | 1,541 |  |  | $ | — |  |  | $ | 343 |  |  | $ | 195 |  |  | $ | — |  |  | $ | — |  |  | $ | 2,549 |
Ending balance: collectively evaluated for impairment |  | $ | 153,557 |  |  | $ | 890,824 |  |  | $ | 86,508 |  |  | $ | 383,961 |  |  | $ | 88,492 |  |  | $ | 10,075 |  |  | $ | — |  |  | $ | 1,613,417 |
AS OF AND FOR THE PERIOD ENDED SEPTEMBER 30, 2022 |  |  |  |  |  |  |  |  |  |  |  |
Allowance for Loan Losses |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance - July 1, 2022 |  | $ | 3,116 |  |  | $ | 10,839 |  |  | $ | 818 |  |  | $ | 3,199 |  |  | $ | 396 |  |  | $ | 427 |  |  | $ | 148 |  |  | $ | 18,943 |
Charge-offs |  | (70) |  |  | (831) |  |  | — |  |  | — |  |  | (33) |  |  | (80) |  |  | — |  |  | (1,014) |
Recoveries |  | 20 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 3 |  |  | — |  |  | 23 |
Provisions (credits) |  | (128) |  |  | (19) |  |  | 13 |  |  | (89) |  |  | 3 |  |  | 88 |  |  | 132 |  |  | — |
Ending balance - September 30, 2022 |  | $ | 2,938 |  |  | $ | 9,989 |  |  | $ | 831 |  |  | $ | 3,110 |  |  | $ | 366 |  |  | $ | 438 |  |  | $ | 280 |  |  | $ | 17,952 |
Beginning balance - January 1, 2022 |  | $ | 3,176 |  |  | $ | 10,716 |  |  | $ | 616 |  |  | $ | 3,235 |  |  | $ | 501 |  |  | $ | 408 |  |  | $ | 381 |  |  | $ | 19,033 |
Charge-offs |  | (167) |  |  | (831) |  |  | — |  |  | (3) |  |  | (33) |  |  | (100) |  |  | — |  |  | (1,134) |
Recoveries |  | 35 |  |  | — |  |  | — |  |  | 5 |  |  | — |  |  | 13 |  |  | — |  |  | 53 |
Provisions (credits) |  | (106) |  |  | 104 |  |  | 215 |  |  | (127) |  |  | (102) |  |  | 117 |  |  | (101) |  |  | — |
Ending balance - September 30, 2022 |  | $ | 2,938 |  |  | $ | 9,989 |  |  | $ | 831 |  |  | $ | 3,110 |  |  | $ | 366 |  |  | $ | 438 |  |  | $ | 280 |  |  | $ | 17,952 |
Ending balance: individually evaluated for impairment |  | $ | 687 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 687 |
Ending balance: collectively evaluated for impairment |  | $ | 2,251 |  |  | $ | 9,989 |  |  | $ | 831 |  |  | $ | 3,110 |  |  | $ | 366 |  |  | $ | 438 |  |  | $ | 280 |  |  | $ | 17,265 |
Loans Receivable |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Ending balance |  | $ | 176,692 |  |  | $ | 823,827 |  |  | $ | 66,189 |  |  | $ | 360,661 |  |  | $ | 87,555 |  |  | $ | 12,204 |  |  | $ | — |  |  | $ | 1,527,128 |
Ending balance: individually evaluated for impairment |  | $ | 839 |  |  | $ | 5,076 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 5,915 |
Ending balance: collectively evaluated for impairment |  | $ | 175,853 |  |  | $ | 818,751 |  |  | $ | 66,189 |  |  | $ | 360,661 |  |  | $ | 87,555 |  |  | $ | 12,204 |  |  | $ | — |  |  | $ | 1,521,213 |
AS OF DECEMBER 31, 2022 |  |  |  |  |  |  |  |  |  |  |  |  |  |
Allowance for Loan Losses |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Ending balance |  | $ | 2,848 |  |  | $ | 10,016 |  |  | $ | 1,000 |  |  | $ | 3,029 |  |  | $ | 347 |  |  | $ | 376 |  |  | $ | 245 |  |  | $ | 17,861 |
Ending balance: individually evaluated for impairment |  | $ | 628 |  |  | $ | 192 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 820 |
Ending balance: collectively evaluated for impairment |  | $ | 2,220 |  |  | $ | 9,824 |  |  | $ | 1,000 |  |  | $ | 3,029 |  |  | $ | 347 |  |  | $ | 376 |  |  | $ | 245 |  |  | $ | 17,041 |
Loans Receivable |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Ending balance |  | $ | 178,762 |  |  | $ | 821,805 |  |  | $ | 80,470 |  |  | $ | 362,098 |  |  | $ | 84,141 |  |  | $ | 11,334 |  |  | $ | — |  |  | $ | 1,538,610 |
Ending balance: individually evaluated for impairment |  | $ | 781 |  |  | $ | 5,334 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 6,115 |
Ending balance: collectively evaluated for impairment |  | $ | 177,981 |  |  | $ | 816,471 |  |  | $ | 80,470 |  |  | $ | 362,098 |  |  | $ | 84,141 |  |  | $ | 11,334 |  |  | $ | — |  |  | $ | 1,532,495 |

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