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Loans and Allowance for Credit Losses | 12 Months Ended
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Dec. 31, 2024
Receivables [Abstract] |
Loans and Allowance for Credit Losses | Note 3 – Loans and Allowance for Credit Losses The Bank’s loan portfolio as of December 31 was as follows:
| December 31, 2024 |  |  | December 31, 2023 |
(Dollars in thousands) | Balance |  | % |  |  | Balance |  | % |
Agricultural | $ | 48,221 |  |  | 3.12 | % |  | $ | 49,210 |  |  | 5.39 | %
Commercial and Industrial |  | 228,256 |  |  | 14.77 | % |  |  | 229,915 |  |  | 17.67 | %
Commercial Real Estate |  | 901,130 |  |  | 58.30 | % |  |  | 786,921 |  |  | 53.03 | %
Consumer |  | 29,412 |  |  | 1.90 | % |  |  | 36,541 |  |  | 3.35 | %
Construction Real Estate |  | 17,042 |  |  | 1.10 | % |  |  | 20,936 |  |  | 1.24 | %
Residential Real Estate |  | 281,701 |  |  | 18.23 | % |  |  | 267,730 |  |  | 19.32 | %
Loans to Other Financial Institutions |  | 39,878 |  |  | 2.58 | % |  |  | 19,400 |  |  | 0.00 | %
Gross Loans | $ | 1,545,640 |  |  |  |  | $ | 1,410,653 |  |  |
Allowance for credit losses |  | 16,552 |  |  | 1.07 | % |  |  | 15,685 |  |  | 1.11 | %
Net loans | $ | 1,529,088 |  |  |  |  | $ | 1,394,968 |  |  |
ChoiceOne manages its credit risk through the use of its loan policy and its loan approval process and by monitoring of loan credit performance. The loan approval process for commercial loans involves individual and group approval authorities. Individual authority levels are based on the experience of the lender. Group authority approval levels can consist of an internal loan committee that includes the Bank’s President or Senior Lender and other loan officers for loans that exceed individual approval levels, or a loan committee of the Board of Directors for larger commercial loans. Most consumer loans are approved by individual loan officers based on standardized underwriting criteria, with larger consumer loans subject to approval by the internal loan committee. Ongoing credit review of commercial loans is the responsibility of the loan officers. ChoiceOne’s internal credit committee meets at least monthly and reviews loans with payment issues and loans with a risk rating of 6, 7, or 8. Risk ratings of commercial loans are reviewed periodically and adjusted if needed. ChoiceOne’s consumer loan portfolio is primarily monitored on an exception basis. Loans where payments are past due are turned over to the applicable Bank’s collection department, which works with the borrower to bring payments current or take other actions when necessary. In addition to internal reviews of credit performance, ChoiceOne contracts with a third party for independent loan review that monitors the loan approval process and the credit quality of the loan portfolio. Activity in the allowance for credit losses and balances in the loan portfolio was as follows:
|  |  |  |  | Commercial |  |  |  |  |  |  |  |  |  |  |  |  |  |  | Loans to Other |  |  |  |  |  |  |
(Dollars in thousands) |  |  |  |  | and |  |  |  |  |  | Commercial |  |  | Construction |  |  | Residential |  |  | Financial |  |  |  |  |  |  |
|  | Agricultural |  |  | Industrial |  |  | Consumer |  |  | Real Estate |  |  | Real Estate |  |  | Real Estate |  |  | Institutions |  |  | Unallocated |  |  | Total |
Allowance for Credit Losses Year Ended December 31, 2024 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance |  | $ | 94 |  |  | $ | 2,216 |  |  | $ | 823 |  |  | $ | 8,820 |  |  | $ | 58 |  |  | $ | 3,644 |  |  | $ | 30 |  |  | $ | - |  |  | $ | 15,685 |
Charge-offs |  |  | - |  |  |  | (7 | ) |  |  | (800 | ) |  |  | - |  |  |  | - |  |  |  | (30 | ) |  |  | - |  |  |  | - |  |  |  | (837 | )
Recoveries |  |  | - |  |  |  | 15 |  |  |  | 374 |  |  |  | - |  |  |  | - |  |  |  | 15 |  |  |  | - |  |  |  | - |  |  |  | 404 |
Provision |  |  | (4 | ) |  |  | 36 |  |  |  | 336 |  |  |  | 640 |  |  |  | 1 |  |  |  | 261 |  |  |  | 30 |  |  |  | - |  |  |  | 1,300 |
Ending balance |  | $ | 90 |  |  | $ | 2,260 |  |  | $ | 733 |  |  | $ | 9,460 |  |  | $ | 59 |  |  | $ | 3,890 |  |  | $ | 60 |  |  | $ | - |  |  | $ | 16,552 |
Individually evaluated loan reserves |  | $ | - |  |  | $ | 4 |  |  | $ | 1 |  |  | $ | - |  |  | $ | 16 |  |  | $ | 147 |  |  | $ | - |  |  | $ | - |  |  | $ | 168 |
Collectively evaluated loan reserves |  | $ | 90 |  |  | $ | 2,256 |  |  | $ | 732 |  |  | $ | 9,460 |  |  | $ | 43 |  |  | $ | 3,743 |  |  | $ | 60 |  |  | $ | - |  |  | $ | 16,384 |
Loans |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
December 31, 2024 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Individually evaluated loans |  | $ | 9 |  |  | $ | 119 |  |  | $ | 31 |  |  | $ | - |  |  | $ | 229 |  |  | $ | 3,691 |  |  | $ | - |  |  |  |  |  | $ | 4,079 |
Collectively evaluated loans |  |  | 48,212 |  |  |  | 228,137 |  |  |  | 29,381 |  |  |  | 901,130 |  |  |  | 16,813 |  |  |  | 278,010 |  |  |  | 39,878 |  |  |  |  |  |  | 1,541,561 |
Ending balance |  | $ | 48,221 |  |  | $ | 228,256 |  |  | $ | 29,412 |  |  | $ | 901,130 |  |  | $ | 17,042 |  |  | $ | 281,701 |  |  | $ | 39,878 |  |  |  |  |  | $ | 1,545,640 |
|  |  |  |  | Commercial |  |  |  |  |  |  |  |  |  |  |  |  |  |  | Loans to Other |  |  |  |  |  |  |
(Dollars in thousands) |  |  |  |  | and |  |  |  |  |  | Commercial |  |  | Construction |  |  | Residential |  |  | Financial |  |  |  |  |  |  |
|  | Agricultural |  |  | Industrial |  |  | Consumer |  |  | Real Estate |  |  | Real Estate |  |  | Real Estate |  |  | Institutions |  |  | Unallocated |  |  | Total |
Allowance for Credit Losses Year Ended December 31, 2023 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance |  | $ | 144 |  |  | $ | 1,361 |  |  | $ | 310 |  |  | $ | 4,822 |  |  | $ | 63 |  |  | $ | 906 |  |  | $ | - |  |  | $ | 13 |  |  | $ | 7,619 |
Cumulative effect of change in accounting principle |  |  | 14 |  |  |  | 1,587 |  |  |  | 541 |  |  |  | 3,006 |  |  |  | 20 |  |  |  | 2,010 |  |  |  | - |  |  |  | (13 | ) |  |  | 7,165 |
Charge-offs |  |  | - |  |  |  | (158 | ) |  |  | (554 | ) |  |  | - |  |  |  | - |  |  |  | (27 | ) |  |  | - |  |  |  | - |  |  |  | (739 | )
Recoveries |  |  | - |  |  |  | 66 |  |  |  | 283 |  |  |  | 13 |  |  |  | - |  |  |  | 13 |  |  |  | - |  |  |  | - |  |  |  | 375 |
Provision |  |  | (64 | ) |  |  | (640 | ) |  |  | 243 |  |  |  | 979 |  |  |  | (25 | ) |  |  | 742 |  |  |  | 30 |  |  |  | - |  |  |  | 1,265 |
Ending balance |  | $ | 94 |  |  | $ | 2,216 |  |  | $ | 823 |  |  | $ | 8,820 |  |  | $ | 58 |  |  | $ | 3,644 |  |  | $ | 30 |  |  | $ | - |  |  | $ | 15,685 |
Individually evaluated for impairment |  | $ | 2 |  |  | $ | 6 |  |  | $ | - |  |  | $ | 1 |  |  |  | - |  |  | $ | 51 |  |  | $ | - |  |  |  | - |  |  | $ | 60 |
Collectively evaluated for impairment |  | $ | 92 |  |  | $ | 2,210 |  |  | $ | 823 |  |  | $ | 8,819 |  |  | $ | 58 |  |  | $ | 3,593 |  |  | $ | 30 |  |  | $ | - |  |  | $ | 15,625 |
Loans |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
December 31, 2023 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for impairment |  | $ | 54 |  |  | $ | 136 |  |  | $ | 2 |  |  | $ | 29 |  |  | $ | - |  |  | $ | 1,858 |  |  | $ | - |  |  |  |  |  | $ | 2,079 |
Collectively evaluated for impairment |  |  | 49,156 |  |  |  | 229,779 |  |  |  | 36,539 |  |  |  | 786,892 |  |  |  | 20,936 |  |  |  | 265,872 |  |  |  | 19,400 |  |  |  |  |  |  | 1,408,574 |
Ending balance |  | $ | 49,210 |  |  | $ | 229,915 |  |  | $ | 36,541 |  |  | $ | 786,921 |  |  | $ | 20,936 |  |  | $ | 267,730 |  |  | $ | 19,400 |  |  |  |  |  | $ | 1,410,653 |
|  |  |  |  | Commercial |  |  |  |  |  |  |  |  |  |  |  |  |  |  | Loans to Other |  |  |  |  |  |  |
(Dollars in thousands) |  |  |  |  | and |  |  |  |  |  | Commercial |  |  | Construction |  |  | Residential |  |  | Financial |  |  |  |  |  |  |
|  | Agricultural |  |  | Industrial |  |  | Consumer |  |  | Real Estate |  |  | Real Estate |  |  | Real Estate |  |  | Institutions |  |  | Unallocated |  |  | Total |
Allowance for Credit Losses Year Ended December 31, 2022 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance |  | $ | 448 |  |  | $ | 1,454 |  |  | $ | 290 |  |  | $ | 3,705 |  |  | $ | 110 |  |  | $ | 671 |  |  | $ | - |  |  | $ | 1,010 |  |  | $ | 7,688 |
Charge-offs |  |  | - |  |  |  | (177 | ) |  |  | (496 | ) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (673 | )
Recoveries |  |  | - |  |  |  | 143 |  |  |  | 206 |  |  |  | 3 |  |  |  | - |  |  |  | 2 |  |  |  | - |  |  |  | - |  |  |  | 354 |
Provision |  |  | (304 | ) |  |  | (59 | ) |  |  | 310 |  |  |  | 1,114 |  |  |  | (47 | ) |  |  | 233 |  |  |  | - |  |  |  | (997 | ) |  |  | 250 |
Ending balance |  | $ | 144 |  |  | $ | 1,361 |  |  | $ | 310 |  |  | $ | 4,822 |  |  | $ | 63 |  |  | $ | 906 |  |  | $ | - |  |  | $ | 13 |  |  | $ | 7,619 |
Individually evaluated for impairment |  | $ | 2 |  |  | $ | 14 |  |  | $ | 1 |  |  | $ | 5 |  |  | $ | - |  |  | $ | 131 |  |  | $ | - |  |  | $ | - |  |  | $ | 153 |
Collectively evaluated for impairment |  | $ | 142 |  |  | $ | 1,347 |  |  | $ | 309 |  |  | $ | 4,817 |  |  | $ | 63 |  |  | $ | 775 |  |  | $ | - |  |  | $ | 13 |  |  | $ | 7,466 |
Loans |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
December 31, 2022 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for impairment |  | $ | 23 |  |  | $ | 177 |  |  | $ | 7 |  |  | $ | 165 |  |  | $ | - |  |  | $ | 2,474 |  |  | $ | - |  |  |  |  |  | $ | 2,846 |
Collectively evaluated for impairment |  |  | 64,136 |  |  |  | 206,074 |  |  |  | 39,793 |  |  |  | 622,131 |  |  |  | 14,736 |  |  |  | 225,792 |  |  |  | - |  |  |  |  |  |  | 1,172,662 |
Acquired with deteriorated credit quality |  |  | - |  |  |  | 3,959 |  |  |  | 8 |  |  |  | 8,657 |  |  |  | - |  |  |  | 1,650 |  |  |  | - |  |  |  |  |  |  | 14,274 |
Ending balance |  | $ | 64,159 |  |  | $ | 210,210 |  |  | $ | 39,808 |  |  | $ | 630,953 |  |  | $ | 14,736 |  |  | $ | 229,916 |  |  | $ | - |  |  |  |  |  | $ | 1,189,782 |
The process to monitor the credit quality of ChoiceOne’s loan portfolio includes tracking (1) the risk ratings of business loans and (2) delinquent and nonperforming consumer loans. Business loans are risk rated on a scale of 1 to 9. A description of the characteristics of the ratings follows: Risk Rating 1 through 5 or pass: These loans are considered pass credits. They exhibit acceptable credit risk and demonstrate the ability to repay the loan from normal business operations. Risk rating 6 or special mention: Loans and other credit extensions bearing this grade are considered to be inadequately protected by the current sound worth and debt service capacity of the borrower or of any pledged collateral. These obligations, even if apparently protected by collateral value, have well-defined weaknesses related to adverse financial, managerial, economic, market, or political conditions that have clearly jeopardized repayment of principal and interest as originally intended. Furthermore, there is the possibility that ChoiceOne Bank will sustain some future loss if such weaknesses are not corrected. Clear loss potential, however, does not have to exist in any individual assets classified as substandard. Loans falling into this category should have clear action plans and timelines with benchmarks to determine which direction the relationship will move. Risk rating 7 or substandard: Loans and other credit extensions graded “7” have all the weaknesses inherent in those graded “6”, with the added characteristic that the severity of the weaknesses makes collection or liquidation in full highly questionable or improbable based upon currently existing facts, conditions, and values. Loans in this classification should be evaluated for non-accrual status. All nonaccrual commercial and Retail loans must be at a minimum graded a risk code “7”. Risk rating 8 or doubtful: Loans and other credit extensions bearing this grade have been determined to have the extreme probability of some loss, but because of certain important and reasonably specific factors, the amount of loss cannot be determined. Such pending factors could include merger or liquidation, additional capital injection, refinancing plans, or perfection of liens on additional collateral. Risk rating 9 or loss: Loans in this classification are considered uncollectible and cannot be justified as a viable asset of ChoiceOne Bank. This classification does not mean the loan has absolutely no recovery value, but that it is neither practical nor desirable to defer writing off this loan even though partial recovery may be obtained in the future. The following table reflects the amortized cost basis of loans as of December 31, 2024 based on year of origination (dollars in thousands):
Commercial: | 2024 |  |  | 2023 |  |  | 2022 |  |  | 2021 |  |  | 2020 |  |  | Prior |  |  | Term Loans Total |  |  | Revolving Loans |  |  | Grand Total |
Agricultural |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass | $ | 7,669 |  |  | $ | 1,729 |  |  | $ | 2,998 |  |  | $ | 2,867 |  |  | $ | 1,545 |  |  | $ | 18,573 |  |  | $ | 35,381 |  |  | $ | 12,666 |  |  | $ | 48,047 |
Special mention |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 174 |  |  |  | 174 |  |  |  | - |  |  |  | 174 |
Substandard |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Doubtful |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Loss |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Total | $ | 7,669 |  |  | $ | 1,729 |  |  | $ | 2,998 |  |  | $ | 2,867 |  |  | $ | 1,545 |  |  | $ | 18,747 |  |  | $ | 35,555 |  |  | $ | 12,666 |  |  | $ | 48,221 |
Current year-to-date gross write-offs | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |
Commercial and Industrial |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass | $ | 40,184 |  |  | $ | 17,481 |  |  | $ | 30,769 |  |  | $ | 14,659 |  |  | $ | 6,100 |  |  | $ | 10,110 |  |  | $ | 119,303 |  |  | $ | 108,656 |  |  | $ | 227,959 |
Special mention |  | - |  |  |  |  |  |  | 84 |  |  |  | 14 |  |  |  | 24 |  |  |  | 174 |  |  |  | 296 |  |  |  | - |  |  |  | 296 |
Substandard |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 1 |  |  |  | 1 |  |  |  | - |  |  |  | 1 |
Doubtful |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Loss |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Total | $ | 40,184 |  |  | $ | 17,481 |  |  | $ | 30,853 |  |  | $ | 14,673 |  |  | $ | 6,124 |  |  | $ | 10,285 |  |  | $ | 119,600 |  |  | $ | 108,656 |  |  | $ | 228,256 |
Current year-to-date gross write-offs | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | 7 |  |  | $ | 7 |  |  | $ | - |  |  | $ | 7 |
Commercial Real Estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass | $ | 150,126 |  |  | $ | 140,105 |  |  | $ | 120,517 |  |  | $ | 99,381 |  |  | $ | 69,773 |  |  | $ | 151,908 |  |  | $ | 731,810 |  |  | $ | 165,046 |  |  | $ | 896,856 |
Special mention |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 4,274 |  |  |  | 4,274 |  |  |  | - |  |  |  | 4,274 |
Substandard |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Doubtful |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Loss |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Total | $ | 150,126 |  |  | $ | 140,105 |  |  | $ | 120,517 |  |  | $ | 99,381 |  |  | $ | 69,773 |  |  | $ | 156,182 |  |  | $ | 736,084 |  |  | $ | 165,046 |  |  | $ | 901,130 |
Current year-to-date gross write-offs | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |
Total Commercial Loans | $ | 197,979 |  |  | $ | 159,315 |  |  | $ | 154,368 |  |  | $ | 116,921 |  |  | $ | 77,442 |  |  | $ | 185,214 |  |  | $ | 891,239 |  |  | $ | 286,368 |  |  | $ | 1,177,607 |
Retail: | 2024 |  |  | 2023 |  |  | 2022 |  |  | 2021 |  |  | 2020 |  |  | Prior |  |  | Term Loans Total |  |  | Revolving Loans |  |  | Grand Total |
Consumer |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Performing | $ | 6,489 |  |  | $ | 6,636 |  |  | $ | 8,427 |  |  | $ | 4,240 |  |  | $ | 1,632 |  |  | $ | 1,283 |  |  | $ | 28,707 |  |  | $ | 697 |  |  | $ | 29,404 |
Nonperforming |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Nonaccrual |  | - |  |  |  | 7 |  |  |  | 1 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 8 |  |  |  | - |  |  |  | 8 |
Total | $ | 6,489 |  |  | $ | 6,643 |  |  | $ | 8,428 |  |  | $ | 4,240 |  |  | $ | 1,632 |  |  | $ | 1,283 |  |  | $ | 28,715 |  |  | $ | 697 |  |  | $ | 29,412 |
Current year-to-date gross write-offs (1) | $ | - |  |  | $ | 69 |  |  | $ | 111 |  |  | $ | 11 |  |  | $ | - |  |  | $ | 2 |  |  | $ | 193 |  |  | $ | - |  |  | $ | 193 |
Construction real estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Performing | $ | 1,436 |  |  | $ | 451 |  |  | $ | - |  |  | $ | 522 |  |  | $ | - |  |  | $ | - |  |  | $ | 2,409 |  |  | $ | 14,404 |  |  | $ | 16,813 |
Nonperforming |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Nonaccrual |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 229 |  |  |  | 229 |
Total | $ | 1,436 |  |  | $ | 451 |  |  | $ | - |  |  | $ | 522 |  |  | $ | - |  |  | $ | - |  |  | $ | 2,409 |  |  | $ | 14,633 |  |  | $ | 17,042 |
Current year-to-date gross write-offs | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |
Residential real estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Performing | $ | 40,095 |  |  | $ | 43,531 |  |  | $ | 54,379 |  |  | $ | 25,350 |  |  | $ | 13,717 |  |  | $ | 45,051 |  |  | $ | 222,123 |  |  | $ | 56,111 |  |  | $ | 278,234 |
Nonperforming |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Nonaccrual |  | 63 |  |  |  | 292 |  |  |  | 1,864 |  |  |  | 736 |  |  |  | 278 |  |  |  | 183 |  |  |  | 3,416 |  |  |  | 51 |  |  |  | 3,467 |
Total | $ | 40,158 |  |  | $ | 43,823 |  |  | $ | 56,243 |  |  | $ | 26,086 |  |  | $ | 13,995 |  |  | $ | 45,234 |  |  | $ | 225,539 |  |  | $ | 56,162 |  |  | $ | 281,701 |
Current year-to-date gross write-offs | $ | - |  |  | $ | 23 |  |  | $ | - |  |  | $ | 1 |  |  | $ | - |  |  | $ | 6 |  |  | $ | 30 |  |  | $ | - |  |  | $ | 30 |
Loans to Other Financial Institutions |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Performing | $ | 39,878 |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | 39,878 |  |  | $ | - |  |  | $ | 39,878 |
Nonperforming |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Nonaccrual |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Total | $ | 39,878 |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | 39,878 |  |  | $ | - |  |  | $ | 39,878 |
Current year-to-date gross write-offs | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |
Total Retail Loans | $ | 87,961 |  |  | $ | 50,917 |  |  | $ | 64,671 |  |  | $ | 30,848 |  |  | $ | 15,627 |  |  | $ | 46,517 |  |  | $ | 296,541 |  |  | $ | 71,492 |  |  | $ | 368,033 |
(1) It is noted that write-offs in the tables above do not include checking account write-offs. Checking account write-offs during the full year 2024 were $607,000 compared to $480,000 during the full year 2023. The following table reflects the amortized cost basis of loans as of December 31, 2023 based on year of origination (dollars in thousands):
Commercial: | 2023 |  |  | 2022 |  |  | 2021 |  |  | 2020 |  |  | 2019 |  |  | Prior |  |  | Term Loans Total |  |  | Revolving Loans |  |  | Grand Total |
Agricultural |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass | $ | 5,015 |  |  | $ | 4,088 |  |  | $ | 3,078 |  |  | $ | 1,788 |  |  | $ | 7,028 |  |  | $ | 18,476 |  |  | $ | 39,473 |  |  | $ | 9,507 |  |  | $ | 48,980 |
Special mention |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 176 |  |  |  | 54 |  |  |  | 230 |  |  |  | - |  |  |  | 230 |
Substandard |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Doubtful |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Loss |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Total | $ | 5,015 |  |  | $ | 4,088 |  |  | $ | 3,078 |  |  | $ | 1,788 |  |  | $ | 7,204 |  |  | $ | 18,530 |  |  | $ | 39,703 |  |  | $ | 9,507 |  |  | $ | 49,210 |
Current year-to-date gross write-offs | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |
Commercial and Industrial |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass | $ | 23,600 |  |  | $ | 45,489 |  |  | $ | 23,462 |  |  | $ | 10,502 |  |  | $ | 9,214 |  |  | $ | 11,882 |  |  | $ | 124,149 |  |  | $ | 105,559 |  |  | $ | 229,708 |
Special mention |  | - |  |  |  |  |  |  | 28 |  |  |  | 35 |  |  |  | 73 |  |  |  | 64 |  |  |  | 200 |  |  |  | 3 |  |  |  | 203 |
Substandard |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 4 |  |  |  | 4 |  |  |  | - |  |  |  | 4 |
Doubtful |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Loss |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Total | $ | 23,600 |  |  | $ | 45,489 |  |  | $ | 23,490 |  |  | $ | 10,537 |  |  | $ | 9,287 |  |  | $ | 11,950 |  |  | $ | 124,353 |  |  | $ | 105,562 |  |  | $ | 229,915 |
Current year-to-date gross write-offs | $ | - |  |  | $ | 55 |  |  | $ | 30 |  |  | $ | 71 |  |  | $ | - |  |  | $ | 2 |  |  | $ | 158 |  |  | $ | - |  |  | $ | 158 |
Commercial Real Estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass | $ | 149,181 |  |  | $ | 134,289 |  |  | $ | 107,033 |  |  | $ | 71,754 |  |  | $ | 43,846 |  |  | $ | 136,361 |  |  | $ | 642,464 |  |  | $ | 143,120 |  |  | $ | 785,584 |
Special mention |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 1,337 |  |  |  | 1,337 |  |  |  | - |  |  |  | 1,337 |
Substandard |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Doubtful |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Loss |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Total | $ | 149,181 |  |  | $ | 134,289 |  |  | $ | 107,033 |  |  | $ | 71,754 |  |  | $ | 43,846 |  |  | $ | 137,698 |  |  | $ | 643,801 |  |  | $ | 143,120 |  |  | $ | 786,921 |
Current year-to-date gross write-offs | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |
Total Commercial Loans | $ | 177,796 |  |  | $ | 183,866 |  |  | $ | 133,601 |  |  | $ | 84,079 |  |  | $ | 60,337 |  |  | $ | 168,178 |  |  | $ | 807,857 |  |  | $ | 258,189 |  |  | $ | 1,066,046 |
Retail: | 2023 |  |  | 2022 |  |  | 2021 |  |  | 2020 |  |  | 2019 |  |  | Prior |  |  | Term Loans Total |  |  | Revolving Loans |  |  | Grand Total |
Consumer |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Performing | $ | 9,775 |  |  | $ | 13,876 |  |  | $ | 6,771 |  |  | $ | 2,849 |  |  | $ | 1,260 |  |  | $ | 1,202 |  |  | $ | 35,733 |  |  | $ | 808 |  |  | $ | 36,541 |
Nonperforming |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Nonaccrual |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Total | $ | 9,775 |  |  | $ | 13,876 |  |  | $ | 6,771 |  |  | $ | 2,849 |  |  | $ | 1,260 |  |  | $ | 1,202 |  |  | $ | 35,733 |  |  | $ | 808 |  |  | $ | 36,541 |
Current year-to-date gross write-offs (1) | $ | 8 |  |  | $ | 24 |  |  | $ | 11 |  |  | $ | 28 |  |  | $ | - |  |  | $ | 1 |  |  | $ | 72 |  |  | $ | - |  |  | $ | 72 |
Construction real estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Performing | $ | 2,507 |  |  | $ | 2,719 |  |  | $ | 552 |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | 5,778 |  |  | $ | 15,158 |  |  | $ | 20,936 |
Nonperforming |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Nonaccrual |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Total | $ | 2,507 |  |  | $ | 2,719 |  |  | $ | 552 |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | 5,778 |  |  | $ | 15,158 |  |  | $ | 20,936 |
Current year-to-date gross write-offs | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |
Residential real estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Performing | $ | 54,231 |  |  | $ | 64,768 |  |  | $ | 28,301 |  |  | $ | 16,391 |  |  | $ | 12,556 |  |  | $ | 40,270 |  |  | $ | 216,517 |  |  | $ | 49,491 |  |  | $ | 266,008 |
Nonperforming |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Nonaccrual |  | - |  |  |  | 380 |  |  |  | 826 |  |  |  | - |  |  |  | - |  |  |  | 486 |  |  |  | 1,692 |  |  |  | 30 |  |  |  | 1,722 |
Total | $ | 54,231 |  |  | $ | 65,148 |  |  | $ | 29,127 |  |  | $ | 16,391 |  |  | $ | 12,556 |  |  | $ | 40,756 |  |  | $ | 218,209 |  |  | $ | 49,521 |  |  | $ | 267,730 |
Current year-to-date gross write-offs | $ | - |  |  | $ | 26 |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | 1 |  |  | $ | 27 |  |  | $ | - |  |  | $ | 27 |
Loans to Other Financial Institutions |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Performing | $ | 19,400 |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | 19,400 |  |  | $ | - |  |  | $ | 19,400 |
Nonperforming |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Nonaccrual |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Total | $ | 19,400 |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | 19,400 |  |  | $ | - |  |  | $ | 19,400 |
Current year-to-date gross write-offs | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |
Total Retail Loans | $ | 85,913 |  |  | $ | 81,743 |  |  | $ | 36,450 |  |  | $ | 19,240 |  |  | $ | 13,816 |  |  | $ | 41,958 |  |  | $ | 279,120 |  |  | $ | 65,487 |  |  | $ | 344,607 |
(1) It is noted that write-offs in the tables above do not include checking account write-offs. Checking account write-offs during the full year 2024 were $607,000 compared to $480,000 during the full year 2023. Included within the loan categories above were loans in the process of foreclosure. As of December 31, 2024 and 2023, loans in the process of foreclosure totaled $1.5 million and $846,000, respectively. During the year ended December 31, 2024, the amortized cost basis of a loan modified for a borrower facing financial difficulties was $121,000. This loan was classified as single-family residential, and a term extension was granted. However, after the modification, the loan became over 90 days past due and experienced payment defaults, leading to its transfer into Other Real Estate Owned before the year-end. The following tables present the amortized cost basis of the loans modified to borrowers experiencing financial difficulty disaggregated by class of financing receivable and type of concession granted during the full year 2024 and 2023.
For the period ended: | December 31, 2024 |  |
| Term Extension |  |
|  |  |  | % of Total |  |
|  |  |  | Class of |  |
(Dollars in thousands) | Amortized |  |  | Financing |  |
| Cost Basis |  |  | Receivable |  |
Residential real estate | $ | 121 |  |  |  | 0 | % |
Total | $ | 121 |  |  |  |  |
For the period ended: | December 31, 2023 |
| Term Extension |
|  |  |  | % of Total |
|  |  |  | Class of |
(Dollars in thousands) | Amortized |  |  | Financing |
| Cost Basis |  |  | Receivable |
Commercial and industrial | $ | 60 |  |  |  | 0 | %
Residential real estate |  | 129 |  |  |  | 0 | %
Total | $ | 189 |  |  |  |
The following table presents the financial effect by type of modification made to borrowers experiencing financial difficulty and class of financing receivable during the full year 2024 and 2023.
For the period ended: | December 31, 2024 |
| Term Extension |
Residential real estate | Provided with new five year payment plan based on bankruptcy. |
For the period ended: | December 31, 2023
| Term Extension
Commercial and industrial | Termed out line of credit and termed out draw note.
Residential real estate | Provided with new twelve month payment plan to catch up on past due balance.
The following table presents the period-end amortized cost basis of financing receivables that had a payment default during the period and were modified in the 12 months before default to borrowers experiencing financial difficulty.
For the period ended: | December 31, 2024 |
(Dollars in thousands) | Term extension |
Residential real estate | $ | 121 |
Total | $ | 121 |
For the period ended: | December 31, 2023 |
(Dollars in thousands) | Term extension |
Commercial and industrial | $ | 60 |
Residential real estate |  | 129 |
Total | $ | 189 |
The following table presents the period-end amortized cost basis of loans that have been modified in the past 12 months to borrowers experiencing financial difficulty by payment status and class of financing receivable.
For the period ended: | December 31, 2024 |
(Dollars in thousands) | Current |  |  | 30-89 days |  |  | Greater than 90 days |  |  | Total |
Residential real estate | $ | - |  |  | $ | - |  |  | $ | 121 |  |  | $ | 121 |
Total | $ | - |  |  | $ | - |  |  | $ | 121 |  |  | $ | 121 |
For the period ended: | December 31, 2023 |
(Dollars in thousands) | Current |  |  | 30-89 days |  |  | Greater than 90 days |  |  | Total |
Commercial and industrial | $ | 60 |  |  | $ | - |  |  | $ | - |  |  | $ | 60 |
Residential real estate |  | - |  |  |  | - |  |  |  | 129 |  |  |  | 129 |
Total | $ | 60 |  |  | $ | - |  |  | $ | 129 |  |  | $ | 189 |
An aging analysis of loans by loan category as of December 31 follows:
|  |  |  |  |  |  | Loans |  |  |  |  |  |  |  |  |  |  |  |  |
| Loans |  |  | Loans |  |  | Past Due |  |  |  |  |  |  |  |  |  |  |  | Loans |
| Past Due |  |  | Past Due |  |  | Greater |  |  |  |  |  |  |  |  |  |  |  | 90 Days Past |
(Dollars in thousands) | 30 to 59 |  |  | 60 to 89 |  |  | Than 90 |  |  |  |  |  | Loans Not |  |  | Total |  |  | Due and |
| Days (1) |  |  | Days (1) |  |  | Days (1) |  |  | Total (1) |  |  | Past Due |  |  | Loans |  |  | Accruing |
December 31, 2024 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Agricultural | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | 48,221 |  |  | $ | 48,221 |  |  | $ | - |
Commercial and industrial |  | - |  |  |  | 49 |  |  |  | - |  |  |  | 49 |  |  |  | 228,207 |  |  |  | 228,256 |  |  |  | - |
Consumer |  | 52 |  |  |  | 87 |  |  |  | 7 |  |  |  | 146 |  |  |  | 29,266 |  |  |  | 29,412 |  |  |  | - |
Commercial real estate |  | 23 |  |  |  | - |  |  |  | - |  |  |  | 23 |  |  |  | 901,107 |  |  |  | 901,130 |  |  |  | - |
Construction real estate |  | 694 |  |  |  | - |  |  |  | 229 |  |  |  | 923 |  |  |  | 16,119 |  |  |  | 17,042 |  |  |  | - |
Residential real estate |  | 4,866 |  |  |  | 765 |  |  |  | 1,850 |  |  |  | 7,481 |  |  |  | 274,220 |  |  |  | 281,701 |  |  |  | - |
Loans to other financial institutions |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 39,878 |  |  |  | 39,878 |  |  |  | - |
| $ | 5,635 |  |  | $ | 901 |  |  | $ | 2,086 |  |  | $ | 8,622 |  |  | $ | 1,537,018 |  |  | $ | 1,545,640 |  |  | $ | - |
December 31, 2023 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Agricultural | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | 49,210 |  |  | $ | 49,210 |  |  | $ | - |
Commercial and industrial |  | - |  |  |  | - |  |  |  | 1 |  |  |  | 1 |  |  |  | 229,914 |  |  |  | 229,915 |  |  |  | - |
Consumer |  | 31 |  |  |  | 2 |  |  |  | - |  |  |  | 33 |  |  |  | 36,508 |  |  |  | 36,541 |  |  |  | - |
Commercial real estate |  | 173 |  |  |  | - |  |  |  | - |  |  |  | 173 |  |  |  | 786,748 |  |  |  | 786,921 |  |  |  | - |
Construction real estate |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 20,936 |  |  |  | 20,936 |  |  |  | - |
Residential real estate |  | 755 |  |  |  | 549 |  |  |  | 870 |  |  |  | 2,174 |  |  |  | 265,556 |  |  |  | 267,730 |  |  |  | - |
Loans to other financial institutions |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 19,400 |  |  |  | 19,400 |  |  |  | - |
| $ | 959 |  |  | $ | 551 |  |  | $ | 871 |  |  | $ | 2,381 |  |  | $ | 1,408,272 |  |  | $ | 1,410,653 |  |  | $ | - |
(1) Includes nonaccrual loans The amortized cost basis of nonaccrual loans by loan category as of December 31:
(Dollars in thousands) |  |  |  |  |  |  |  |
| 2024 |  |  | 2023 |  |  | 2022 |
Commercial and industrial | $ | - |  |  | $ | 1 |  |  | $ | - |
Consumer |  | 8 |  |  |  | - |  |  |  | - |
Construction real estate |  | 229 |  |  |  | - |  |  |  | - |
Residential real estate |  | 3,467 |  |  |  | 1,722 |  |  |  | 1,263 |
Total nonaccrual loans | $ | 3,704 |  |  | $ | 1,723 |  |  | $ | 1,263 |
Nonaccrual loans with and without ACL as of December 31, 2024.
(Dollars in thousands) | Nonaccrual loans with no ACL |  |  | Interest income recognized during the period on nonaccrual loans |
Consumer | $ | - |  |  | $ | 1 |
Construction real estate |  | - |  |  |  | 9 |
Residential real estate |  | 806 |  |  |  | 71 |
Total nonaccrual loans | $ | 806 |  |  | $ | 81 |
Nonaccrual loans with and without ACL as of December 31, 2023.
As of December 31, 2023
(Dollars in thousands) | Nonaccrual loans with no ACL |  |  | Interest income recognized during the period on nonaccrual loans |  |  |
Commercial and industrial | $ - |  |  | $ - |  |  |
Residential real estate |  | 707 |  |  |  | 16 |  |  |
Total nonaccrual loans | $ | 707 |  |  | $ | 16 |  |  |
Interest income recognized on nonaccrual loans during the period ended December 31, 2022 was $123,000. Interest was recognized prior to the nonaccrual classification. The following tables present the collateral dependent loans and the related ACL allocated by segment of loans:
| December 31, 2024 |  |  | December 31, 2023 |
(Dollars in thousands) | Real Estate |  |  | Total |  |  | ACL Allocation |  |  | Real Estate |  |  | Total |  |  | ACL Allocation |
Residential Real Estate | $ | 1,887 |  |  | $ | 1,887 |  |  | $ | 108 |  |  | $ | 387 |  |  | $ | 387 |  |  | $ | - |
Total | $ | 1,887 |  |  | $ | 1,887 |  |  | $ | 108 |  |  | $ | 387 |  |  | $ | 387 |  |  | $ | - |

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