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Allowance for Loan Losses (Tables) | 12 Months Ended
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Dec. 31, 2023
Changes in the Allowance for Credit Losses and Loan Balances Outstanding | The following tables present, by portfolio segment, the changes in the allowance for credit losses, the ending allocation of the allowance for losses and the loan balances outstanding for the years ended December 31, 2023, 2022 and 2021. Allowance for credit losses:
December 31, 2023 |  | Beginning balance |  |  | CECL Adoption Day 1 Impact |  |  | Impact of Adopting ASC 326 - PCD Loans 1 |  | Charge-offs |  |  | Recoveries |  |  | Provision (Credit) |  |  | Ending Balance |
Commercial & Agriculture |  | $ | 3,011 |  |  | $ | 429 |  |  | $ | — |  | $ | (1,300 | ) |  | $ | 177 |  |  | $ | 5,270 |  |  | $ | 7,587 |
Commercial Real Estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner Occupied |  |  | 4,565 |  |  |  | 1,075 |  |  |  | 19 |  |  | — |  |  |  | 15 |  |  |  | (951 | ) |  |  | 4,723 |
Non-Owner Occupied |  |  | 14,138 |  |  |  | (2,847 | ) |  |  | — |  |  | — |  |  |  | 46 |  |  |  | 719 |  |  |  | 12,056 |
Residential Real Estate |  |  | 3,145 |  |  |  | 2,762 |  |  |  | 166 |  |  | (17 | ) |  |  | 134 |  |  |  | 2,299 |  |  |  | 8,489 |
Real Estate Construction |  |  | 2,293 |  |  |  | 1,502 |  |  |  | — |  |  | — |  |  |  | 37 |  |  |  | (444 | ) |  |  | 3,388 |
Farm Real Estate |  |  | 291 |  |  |  | (28 | ) |  |  | — |  |  | — |  |  |  | — |  |  |  | (3 | ) |  |  | 260 |
Lease Financing Receivable |  |  | 429 |  |  |  | 1,743 |  |  |  | 635 |  |  | — |  |  |  | — |  |  |  | (2,510 | ) |  |  | 297 |
Consumer and Other |  |  | 98 |  |  |  | 201 |  |  |  | 77 |  |  | (114 | ) |  |  | 43 |  |  |  | 36 |  |  |  | 341 |
Unallocated |  |  | 541 |  |  |  | (541 | ) |  |  | — |  |  | — |  |  |  | — |  |  |  | 19 |  |  |  | 19 |
Total |  | $ | 28,511 |  |  | $ | 4,296 |  |  | $ | 897 |  | $ | (1,431 | ) |  | $ | 452 |  |  | $ | 4,435 |  |  | $ | 37,160 |
1 Day 1 impact of $1,668 of adopting ASC 326-PCD loans was netted by changes in estimates of $771 |
Allowance for loan losses:
December 31, 2022 |  | Beginning Balance |  |  | Charge-offs |  |  | Recoveries |  |  | Provision (Credit) |  |  | Ending Balance |
Commercial & Agriculture |  | $ | 2,600 |  |  | $ | (22 | ) |  | $ | 24 |  |  | $ | 409 |  |  | $ | 3,011 |
Commercial Real Estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner Occupied |  |  | 4,464 |  |  |  | — |  |  |  | 42 |  |  |  | 59 |  |  |  | 4,565 |
Non-Owner Occupied |  |  | 13,860 |  |  |  | — |  |  |  | 74 |  |  |  | 204 |  |  |  | 14,138 |
Residential Real Estate |  |  | 2,597 |  |  |  | (97 | ) |  |  | 163 |  |  |  | 482 |  |  |  | 3,145 |
Real Estate Construction |  |  | 1,810 |  |  |  | — |  |  |  | 4 |  |  |  | 479 |  |  |  | 2,293 |
Farm Real Estate |  |  | 287 |  |  |  | — |  |  |  | 6 |  |  |  | (2 | ) |  |  | 291 |
Lease Financing Receivable |  |  | 0 |  |  |  | (23 | ) |  |  |  |  |  | 452 |  |  |  | 429 |
Consumer and Other |  |  | 176 |  |  |  | (80 | ) |  |  | 27 |  |  |  | (25 | ) |  |  | 98 |
Unallocated |  |  | 847 |  |  |  | — |  |  |  | — |  |  |  | (306 | ) |  |  | 541 |
Total |  | $ | 26,641 |  |  | $ | (222 | ) |  | $ | 340 |  |  | $ | 1,752 |  |  | $ | 28,511 |
Allowance for loan losses:
December 31, 2021 |  | Beginning Balance |  |  | Charge-offs |  |  | Recoveries |  |  | Provision (Credit) |  |  | Ending Balance |
Commercial & Agriculture |  | $ | 2,810 |  |  | $ | (15 | ) |  | $ | 165 |  |  | $ | (360 | ) |  | $ | 2,600 |
Commercial Real Estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner Occupied |  |  | 4,057 |  |  |  | — |  |  |  | 7 |  |  |  | 400 |  |  |  | 4,464 |
Non-Owner Occupied |  |  | 12,451 |  |  |  | — |  |  |  | 395 |  |  |  | 1,014 |  |  |  | 13,860 |
Residential Real Estate |  |  | 2,484 |  |  |  | (120 | ) |  |  | 302 |  |  |  | (69 | ) |  |  | 2,597 |
Real Estate Construction |  |  | 2,439 |  |  |  | — |  |  |  | 1 |  |  |  | (630 | ) |  |  | 1,810 |
Farm Real Estate |  |  | 338 |  |  |  | — |  |  |  | 12 |  |  |  | (63 | ) |  |  | 287 |
Consumer and Other |  |  | 209 |  |  |  | (24 | ) |  |  | 60 |  |  |  | (69 | ) |  |  | 176 |
Unallocated |  |  | 240 |  |  |  | — |  |  |  | — |  |  |  | 607 |  |  |  | 847 |
Total |  | $ | 25,028 |  |  | $ | (159 | ) |  | $ | 942 |  |  | $ | 830 |  |  | $ | 26,641 |
The following table present, by portfolio segment, the allocation of the allowance for loan losses and related loan balances as of December 31, 2022.
December 31, 2022 |  | Loans acquired with credit deterioration |  |  | Loans individually evaluated for impairment |  |  | Loans collectively evaluated for impairment |  |  | Total |
Allowance for loan losses: |  |  |  |  |  |  |  |  |  |  |  |
Commercial & Agriculture |  | $ | 6 |  |  | $ | — |  |  | $ | 3,005 |  |  | $ | 3,011 |
Commercial Real Estate: |  |  |  |  |  |  |  |  |  |  |  |
Owner Occupied |  |  | 3 |  |  |  | 6 |  |  |  | 4,556 |  |  |  | 4,565 |
Non-Owner Occupied |  |  | — |  |  |  | — |  |  |  | 14,138 |  |  |  | 14,138 |
Residential Real Estate |  |  | — |  |  |  | 1 |  |  |  | 3,144 |  |  |  | 3,145 |
Real Estate Construction |  |  | — |  |  |  | — |  |  |  | 2,293 |  |  |  | 2,293 |
Farm Real Estate |  |  | — |  |  |  | — |  |  |  | 291 |  |  |  | 291 |
Lease Financing Receivables |  |  | — |  |  |  | — |  |  |  | 429 |  |  |  | 429 |
Consumer and Other |  |  | — |  |  |  | — |  |  |  | 98 |  |  |  | 98 |
Unallocated |  |  | — |  |  |  | — |  |  |  | 541 |  |  |  | 541 |
Total |  | $ | 9 |  |  | $ | 7 |  |  | $ | 28,495 |  |  | $ | 28,511 |
Outstanding loan balances: |  |  |  |  |  |  |  |  |  |  |  |
Commercial & Agriculture |  | $ | 863 |  |  | $ | — |  |  | $ | 277,732 |  |  | $ | 278,595 |
Commercial Real Estate: |  |  |  |  |  |  |  |  |  |  |  |
Owner Occupied |  |  | 1,988 |  |  |  | 232 |  |  |  | 368,927 |  |  |  | 371,147 |
Non-Owner Occupied |  |  | 119 |  |  |  | — |  |  |  | 1,018,617 |  |  |  | 1,018,736 |
Residential Real Estate |  |  | 1,414 |  |  |  | 392 |  |  |  | 550,975 |  |  |  | 552,781 |
Real Estate Construction |  |  | — |  |  |  | — |  |  |  | 243,127 |  |  |  | 243,127 |
Farm Real Estate |  |  | — |  |  |  | — |  |  |  | 24,708 |  |  |  | 24,708 |
Lease Financing Receivables |  |  | — |  |  |  | — |  |  |  | 36,797 |  |  |  | 36,797 |
Consumer and Other |  |  | 1 |  |  |  | — |  |  |  | 20,774 |  |  |  | 20,775 |
Total |  | $ | 4,385 |  |  | $ | 624 |  |  | $ | 2,541,657 |  |  | $ | 2,546,666 |
Credit Exposures by Internally Assigned Grades |
|  | Term Loans Amortized Cost Basis by Origination Year |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | Revolving |  |  |  |
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | Loans |  |  |  |
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | Revolving |  |  | Converted |  |  |  |
December 31, 2023 |  | 2023 |  |  | 2022 |  |  | 2021 |  |  | 2020 |  |  | 2019 |  |  | Prior |  |  | Loans |  |  | to Term |  |  | Total |
Commercial & Agriculture |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 56,359 |  |  | $ | 64,250 |  |  | $ | 52,258 |  |  | $ | 17,622 |  |  | $ | 9,516 |  |  | $ | 14,088 |  |  | $ | 82,982 |  |  | $ | — |  |  | $ | 297,075 |
Special Mention |  |  | 774 |  |  |  | — |  |  |  | 287 |  |  |  | 1,690 |  |  |  | — |  |  |  | 106 |  |  |  | 169 |  |  |  | — |  |  |  | 3,026 |
Substandard |  |  | 396 |  |  |  | 86 |  |  |  | 67 |  |  |  | 131 |  |  |  | 271 |  |  |  | 73 |  |  |  | 3,668 |  |  |  | — |  |  |  | 4,692 |
Doubtful |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Total Commercial & Agriculture |  | $ | 57,529 |  |  | $ | 64,336 |  |  | $ | 52,612 |  |  | $ | 19,443 |  |  | $ | 9,787 |  |  | $ | 14,267 |  |  | $ | 86,819 |  |  | $ | — |  |  | $ | 304,793 |
Commercial & Agriculture: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Current-period gross charge-offs |  | $ | — |  |  | $ | 673 |  |  | $ | 532 |  |  | $ | — |  |  | $ | — |  |  | $ | 95 |  |  | $ | — |  |  | $ | — |  |  | $ | 1,300 |
Commercial Real Estate - Owner Occupied |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 36,030 |  |  | $ | 82,502 |  |  | $ | 67,904 |  |  | $ | 56,069 |  |  | $ | 29,784 |  |  | $ | 92,750 |  |  | $ | 5,844 |  |  | $ | — |  |  | $ | 370,883 |
Special Mention |  |  | 526 |  |  |  | 217 |  |  |  | 739 |  |  |  | 517 |  |  |  | - |  |  |  | 188 |  |  |  | — |  |  |  | — |  |  |  | 2,187 |
Substandard |  |  | — |  |  |  | 231 |  |  |  | — |  |  |  | — |  |  |  | 3,098 |  |  |  | 922 |  |  |  | — |  |  |  | — |  |  |  | 4,251 |
Doubtful |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Total Commercial Real Estate - Owner Occupied |  | $ | 36,556 |  |  | $ | 82,950 |  |  | $ | 68,643 |  |  | $ | 56,586 |  |  | $ | 32,882 |  |  | $ | 93,860 |  |  | $ | 5,844 |  |  | $ | — |  |  | $ | 377,321 |
Commercial Real Estate - Owner Occupied: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Current-period gross charge-offs |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Commercial Real Estate - Non-Owner Occupied |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 183,439 |  |  | $ | 269,334 |  |  | $ | 198,832 |  |  | $ | 136,031 |  |  | $ | 120,659 |  |  | $ | 206,267 |  |  | $ | 23,016 |  |  | $ | — |  |  | $ | 1,137,578 |
Special Mention |  |  | — |  |  |  | 5,774 |  |  |  | 6,171 |  |  |  | — |  |  |  | - |  |  |  | 8,688 |  |  |  | 277 |  |  |  | — |  |  |  | 20,910 |
Substandard |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 122 |  |  |  | 3,284 |  |  |  | — |  |  |  | — |  |  |  | 3,406 |
Doubtful |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Total Commercial Real Estate - Non-Owner Occupied |  | $ | 183,439 |  |  | $ | 275,108 |  |  | $ | 205,003 |  |  | $ | 136,031 |  |  | $ | 120,781 |  |  | $ | 218,239 |  |  | $ | 23,293 |  |  | $ | — |  |  | $ | 1,161,894 |
Commercial Real Estate - Non-Owner Occupied: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Current-period gross charge-offs |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Residential Real Estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 90,770 |  |  | $ | 124,695 |  |  | $ | 97,661 |  |  | $ | 71,379 |  |  | $ | 33,534 |  |  | $ | 78,894 |  |  | $ | 157,083 |  |  | $ | — |  |  | $ | 654,016 |
Special Mention |  |  | — |  |  |  | — |  |  |  | 221 |  |  |  | 97 |  |  |  | — |  |  |  | 245 |  |  |  | — |  |  |  | — |  |  |  | 563 |
Substandard |  |  | 186 |  |  |  | 342 |  |  |  | 684 |  |  |  | 82 |  |  |  | 582 |  |  |  | 2,063 |  |  |  | 1,323 |  |  |  | — |  |  |  | 5,262 |
Doubtful |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Total Residential Real Estate |  | $ | 90,956 |  |  | $ | 125,037 |  |  | $ | 98,566 |  |  | $ | 71,558 |  |  | $ | 34,116 |  |  | $ | 81,202 |  |  | $ | 158,406 |  |  | $ | — |  |  | $ | 659,841 |
Residential Real Estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Current-period gross charge-offs |  | $ | — |  |  | $ | 6 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 11 |  |  | $ | — |  |  | $ | — |  |  | $ | 17 |
NOTE 5 - ALLOWANCE FOR CREDIT LOSSES (Continued)
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | Revolving |  |  |  |
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | Loans |  |  |  |
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | Revolving |  |  | Converted |  |  |  |
December 31, 2023 |  | 2023 |  |  | 2022 |  |  | 2021 |  |  | 2020 |  |  | 2019 |  |  | Prior |  |  | Loans |  |  | to Term |  |  | Total |
Real Estate Construction |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 108,606 |  |  | $ | 105,222 |  |  | $ | 20,960 |  |  | $ | 6,739 |  |  | $ | 2,699 |  |  | $ | 2,635 |  |  | $ | 9,335 |  |  | $ | — |  |  | $ | 256,196 |
Special Mention |  |  | — |  |  |  | 1,226 |  |  |  | 926 |  |  |  | 2,019 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 4,171 |
Substandard |  |  | — |  |  |  | — |  |  |  | 42 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 42 |
Doubtful |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Total Real Estate Construction |  | $ | 108,606 |  |  | $ | 106,448 |  |  | $ | 21,928 |  |  | $ | 8,758 |  |  | $ | 2,699 |  |  | $ | 2,635 |  |  | $ | 9,335 |  |  | $ | — |  |  | $ | 260,409 |
Real Estate Construction: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Current-period gross charge-offs |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Farm Real Estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 2,207 |  |  | $ | 967 |  |  | $ | 2,256 |  |  | $ | 4,462 |  |  | $ | 789 |  |  | $ | 12,528 |  |  | $ | 1,292 |  |  | $ | — |  |  | $ | 24,501 |
Special Mention |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 20 |  |  |  | — |  |  |  | — |  |  |  | 20 |
Substandard |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 250 |  |  |  | — |  |  |  | — |  |  |  | 250 |
Doubtful |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Total Farm Real Estate |  | $ | 2,207 |  |  | $ | 967 |  |  | $ | 2,256 |  |  | $ | 4,462 |  |  | $ | 789 |  |  | $ | 12,798 |  |  | $ | 1,292 |  |  | $ | — |  |  | $ | 24,771 |
Farm Real Estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Current-period charge-offs |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Lease Financing Receivables |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 28,177 |  |  | $ | 13,924 |  |  | $ | 6,620 |  |  | $ | 3,678 |  |  | $ | 1,725 |  |  | $ | 1 |  |  | $ | — |  |  | $ | — |  |  | $ | 54,125 |
Special Mention |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Substandard |  |  | — |  |  |  | 8 |  |  |  | 38 |  |  |  | 61 |  |  |  | 231 |  |  |  | 17 |  |  |  | — |  |  |  | — |  |  |  | 355 |
Doubtful |  |  | — |  |  |  | 139 |  |  |  | — |  |  |  | 15 |  |  |  | 8 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 162 |
Total Lease Financing Receivables |  | $ | 28,177 |  |  | $ | 14,071 |  |  | $ | 6,658 |  |  | $ | 3,754 |  |  | $ | 1,964 |  |  | $ | 18 |  |  | $ | — |  |  | $ | — |  |  | $ | 54,642 |
Lease Financing Receivables: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Current-period charge-offs |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Consumer and Other |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 6,510 |  |  | $ | 4,135 |  |  | $ | 3,615 |  |  | $ | 1,578 |  |  | $ | 509 |  |  | $ | 248 |  |  | $ | 1,424 |  |  | $ | — |  |  | $ | 18,019 |
Special Mention |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Substandard |  |  | — |  |  |  | 2 |  |  |  | 14 |  |  |  | 15 |  |  |  | — |  |  |  | 6 |  |  |  | — |  |  |  | — |  |  |  | 37 |
Doubtful |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Total Consumer and Other |  | $ | 6,510 |  |  | $ | 4,137 |  |  | $ | 3,629 |  |  | $ | 1,593 |  |  | $ | 509 |  |  | $ | 254 |  |  | $ | 1,424 |  |  | $ | — |  |  | $ | 18,056 |
Consumer and Other: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Current-period charge-offs |  | $ | 6 |  |  | $ | 40 |  |  | $ | 40 |  |  | $ | 7 |  |  | $ | 13 |  |  | $ | 3 |  |  | $ | 5 |  |  | $ | — |  |  | $ | 114 |
Total Loans |  | $ | 513,980 |  |  | $ | 673,054 |  |  | $ | 459,295 |  |  | $ | 302,185 |  |  | $ | 203,527 |  |  | $ | 423,273 |  |  | $ | 286,413 |  |  | $ | — |  |  | $ | 2,861,727 |
Total Loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Current-period charge-offs |  | $ | 7 |  |  | $ | 719 |  |  | $ | 572 |  |  | $ | 7 |  |  | $ | 13 |  |  | $ | 109 |  |  | $ | 5 |  |  | $ | — |  |  | $ | 1,431 |
NOTE 5 - ALLOWANCE FOR CREDIT LOSSES (Continued)
December 31, 2022 |  | Pass |  |  | Special Mention |  |  | Substandard |  |  | Doubtful |  |  | Ending Balance |
Commercial & Agriculture |  | $ | 273,291 |  |  | $ | 2,558 |  |  | $ | 2,746 |  |  | $ | — |  |  | $ | 278,595 |
Commercial Real Estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner Occupied |  |  | 367,652 |  |  |  | 734 |  |  |  | 2,761 |  |  |  | — |  |  |  | 371,147 |
Non-Owner Occupied |  |  | 1,003,942 |  |  |  | 10,947 |  |  |  | 3,847 |  |  |  | — |  |  |  | 1,018,736 |
Residential Real Estate |  |  | 114,021 |  |  |  | 183 |  |  |  | 5,787 |  |  |  | — |  |  |  | 119,991 |
Real Estate Construction |  |  | 198,734 |  |  |  | — |  |  |  | 221 |  |  |  | — |  |  |  | 198,955 |
Farm Real Estate |  |  | 24,283 |  |  |  | 379 |  |  |  | 46 |  |  |  | — |  |  |  | 24,708 |
Lease Financing Receivables |  |  | 36,223 |  |  |  | — |  |  |  | 401 |  |  |  | 173 |  |  |  | 36,797 |
Consumer and Other |  |  | 839 |  |  |  | — |  |  |  | 163 |  |  |  | — |  |  |  | 1,002 |
Total |  | $ | 2,018,985 |  |  | $ | 14,801 |  |  | $ | 15,972 |  |  | $ | 173 |  |  | $ | 2,049,931 |
Performing and Nonperforming Loans |
December 31, 2022 |  | Residential Real Estate |  |  | Real Estate Construction |  |  | Consumer and Other |  |  | Total |
Performing |  | $ | 432,790 |  |  | $ | 44,172 |  |  | $ | 19,773 |  |  | $ | 496,735 |
Nonperforming |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Total |  | $ | 432,790 |  |  | $ | 44,172 |  |  | $ | 19,773 |  |  | $ | 496,735 |
Aging Analysis of Past Due Loans | The following tables include an aging analysis of the recorded investment of past due loans outstanding as of December 31, 2023 and 2022.
December 31, 2023 |  | 30-59 Days Past Due |  |  | 60-89 Days Past Due |  |  | 90 Days or Greater |  |  | Total Past Due |  |  | Current |  |  | Total Loans |  |  | Past Due 90 Days and Accruing |
Commercial & Agriculture |  | $ | 1,228 |  |  | $ | 471 |  |  | $ | 1,999 |  |  | $ | 3,698 |  |  | $ | 301,095 |  |  | $ | 304,793 |  |  | $ | 73 |
Commercial Real Estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner Occupied |  |  | 4 |  |  |  | — |  |  |  | 123 |  |  |  | 127 |  |  |  | 377,194 |  |  |  | 377,321 |  |  |  | — |
Non-Owner Occupied |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 0 |  |  |  | 1,161,894 |  |  |  | 1,161,894 |  |  |  | — |
Residential Real Estate |  |  | 4,581 |  |  |  | 1,180 |  |  |  | 1,642 |  |  |  | 7,403 |  |  |  | 652,438 |  |  |  | 659,841 |  |  |  | — |
Real Estate Construction |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 260,409 |  |  |  | 260,409 |  |  |  | — |
Farm Real Estate |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 24,771 |  |  |  | 24,771 |  |  |  | — |
Lease Financing Receivables |  |  | 950 |  |  |  | 410 |  |  |  | 373 |  |  |  | 1,733 |  |  |  | 52,909 |  |  |  | 54,642 |  |  |  | — |
Consumer and Other |  |  | 172 |  |  |  | 23 |  |  |  | 2 |  |  |  | 197 |  |  |  | 17,859 |  |  |  | 18,056 |  |  |  | — |
Total |  | $ | 6,935 |  |  | $ | 2,084 |  |  | $ | 4,139 |  |  | $ | 13,158 |  |  | $ | 2,848,569 |  |  | $ | 2,861,727 |  |  | $ | 73 |
December 31, 2022 |  | 30-59 Days Past Due |  |  | 60-89 Days Past Due |  |  | 90 Days or Greater |  |  | Total Past Due |  |  | Current |  |  | Purchased Credit- Impaired Loans |  |  | Total Loans |  |  | Past Due 90 Days and Accruing |
Commercial & Agriculture |  | $ | 247 |  |  | $ | 78 |  |  | $ | 534 |  |  | $ | 859 |  |  | $ | 276,873 |  |  | $ | 863 |  |  | $ | 278,595 |  |  | $ | — |
Commercial Real Estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner Occupied |  |  | 21 |  |  |  | 13 |  |  |  | 76 |  |  |  | 110 |  |  |  | 369,049 |  |  |  | 1,988 |  |  |  | 371,147 |  |  |  | — |
Non-Owner Occupied |  |  | — |  |  |  | — |  |  |  | 1,164 |  |  |  | 1,164 |  |  |  | 1,017,453 |  |  |  | 119 |  |  |  | 1,018,736 |  |  |  | — |
Residential Real Estate |  |  | 3,133 |  |  |  | 857 |  |  |  | 1,107 |  |  |  | 5,097 |  |  |  | 546,270 |  |  |  | 1,414 |  |  |  | 552,781 |  |  |  | — |
Real Estate Construction |  |  | — |  |  |  | — |  |  |  | 219 |  |  |  | 219 |  |  |  | 242,908 |  |  |  | — |  |  |  | 243,127 |  |  |  | — |
Farm Real Estate |  |  | 7 |  |  |  | — |  |  |  | — |  |  |  | 7 |  |  |  | 24,701 |  |  |  | — |  |  |  | 24,708 |  |  |  | — |
Lease Financing Receivables |  |  | 1,040 |  |  |  | — |  |  |  | 341 |  |  |  | 1,381 |  |  |  | 35,416 |  |  |  | — |  |  |  | 36,797 |  |  |  |
Consumer and Other |  |  | 293 |  |  |  | 49 |  |  |  | 74 |  |  |  | 416 |  |  |  | 20,358 |  |  |  | 1 |  |  |  | 20,775 |  |  |  | — |
Total |  | $ | 4,741 |  |  | $ | 997 |  |  | $ | 3,515 |  |  | $ | 9,253 |  |  | $ | 2,533,028 |  |  | $ | 4,385 |  |  | $ | 2,546,666 |  |  | $ | — |
Summary of Nonaccrual Loans Excluding PCI Loans | The following table presents loans on nonaccrual status as of December 31, 2023.
December 31, 2023 |  | Nonaccrual loans with a related ACL |  |  | Nonaccrual loans without a related ACL |  |  | Total Nonaccrual loans |  |  | Interest Income Recognized |
Commercial & Agriculture |  | $ | 914 |  |  | $ | 4,891 |  |  | $ | 5,805 |  |  | $ | 9 |
Commercial Real Estate: |  |  |  |  |  |  |  |  |  |  |  |
Owner Occupied |  |  | 269 |  |  |  | 3 |  |  |  | 272 |  |  |  | 7 |
Non-Owner Occupied |  |  | — |  |  |  | 1,167 |  |  |  | 1,167 |  |  |  | — |
Residential Real Estate |  |  | — |  |  |  | 4,633 |  |  |  | 4,633 |  |  |  | 26 |
Real Estate Construction |  |  | — |  |  |  | 41 |  |  |  | 41 |  |  |  | — |
Farm Real Estate |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Lease Financing Receivables |  |  | 15 |  |  |  | 492 |  |  |  | 507 |  |  |  | — |
Consumer and Other |  |  | — |  |  |  | 42 |  |  |  | 42 |  |  |  | 4 |
Total |  | $ | 1,198 |  |  | $ | 11,269 |  |  | $ | 12,467 |  |  | $ | 46 |
NOTE 5 - ALLOWANCE FOR CREDIT LOSSES (Continued) The following table presents loans on nonaccrual status as of December 31, 2022, excluding PCI loans.
|  | 2022 |
Commercial & Agriculture |  | $ | 774 |
Commercial Real Estate: |  |  |
Owner Occupied |  |  | 386 |
Non-Owner Occupied |  |  | 1,109 |
Residential Real Estate |  |  | 3,926 |
Real Estate Construction |  |  | 221 |
Farm Real Estate |  |  | — |
Lease Financing Receivables |  |  | — |
Consumer and Other |  |  | 91 |
Total |  | $ | 6,507 |
Schedule of Amortized Cost Basis of Collateral Dependent Loans Individually Evaluated Expected Credit Losses and Related Allowance for Credit Losses | The following table presents the amortized cost basis of collateral dependent loans, which are individually evaluated to determine expected credit losses, and the related allowance for credit losses allocated to these loans.
December 31, 2023 |  | Real Estate |  |  | Other |  |  | Allowance for Credit Losses |
Commercial & Agriculture |  | $ | — |  |  | $ | 4,674 |  |  | $ | 945 |
Commercial Real Estate: |  |  |  |  |  |  |  |  |
Owner Occupied |  |  | 308 |  |  |  | — |  |  |  | 37 |
Non-Owner Occupied |  |  | 1,167 |  |  |  | — |  |  |  | 268 |
Residential Real Estate |  |  | 149 |  |  |  | — |  |  |  | — |
Real Estate Construction |  |  | — |  |  |  | — |  |  |  | — |
Farm Real Estate |  |  | — |  |  |  | — |  |  |  | — |
Lease Financing Receivables |  |  | — |  |  |  | 61 |  |  |  | 15 |
Consumer and Other |  |  | — |  |  |  | — |  |  |  | — |
Total |  | $ | 1,624 |  |  | $ | 4,735 |  |  | $ | 1,265 |
Impaired Financing Receivables Excluding PCI Loans | The following table includes the recorded investment and unpaid principal balances for impaired financing receivables, excluding PCI loans, with the associated allowance amount, if applicable, as of December 31, 2022.
|  | December 31, 2022 |
|  | Recorded Investment |  |  | Unpaid Principal Balance |  |  | Related Allowance |
With no related allowance recorded: |  |  |  |  |  |  |  |  |
Commercial Real Estate: |  |  |  |  |  |  |  |  |
Owner Occupied |  | $ | 82 |  |  | $ | 82 |  |  |  |
Non-Owner Occupied |  |  | — |  |  |  | — |  |  |  |
Residential Real Estate |  |  | 385 |  |  |  | 410 |  |  |  |
Farm Real Estate |  |  | — |  |  |  | — |  |  |  |
Total |  |  | 467 |  |  |  | 492 |  |  |  |
With an allowance recorded: |  |  |  |  |  |  |  |  |
Commercial Real Estate: |  |  |  |  |  |  |  |  |
Owner Occupied |  |  | 150 |  |  |  | 150 |  |  | $ | 6 |
Residential Real Estate |  |  | 7 |  |  |  | 11 |  |  |  | 1 |
Total |  |  | 157 |  |  |  | 161 |  |  |  | 7 |
Total: |  |  |  |  |  |  |  |  |
Commercial & Agriculture |  |  | — |  |  |  | — |  |  |  | — |
Commercial Real Estate: |  |  |  |  |  |  |  |  |
Owner Occupied |  |  | 232 |  |  |  | 232 |  |  |  | 6 |
Non-Owner Occupied |  |  | — |  |  |  | — |  |  |  | — |
Residential Real Estate |  |  | 392 |  |  |  | 421 |  |  |  | 1 |
Farm Real Estate |  |  | — |  |  |  | — |  |  |  | — |
Total |  | $ | 624 |  |  | $ | 653 |  |  | $ | 7 |
The following tables include the average recorded investment and interest income recognized for impaired financing receivables as of, and for the years ended, December 31, 2022 and 2021.
For the year ended: |  | December 31, 2022 |  |  | December 31, 2021 |
|  | Average Recorded Investment |  |  | Interest Income Recognized |  |  | Average Recorded Investment |  |  | Interest Income Recognized |
Commercial & Agriculture |  | $ | 86 |  |  | $ | 3 |  |  | $ | 15 |  |  | $ | 0 |
Commercial Real Estate: |  |  |  |  |  |  |  |  |  |  |  |
Owner Occupied |  |  | 406 |  |  |  | 22 |  |  |  | 396 |  |  |  | 18 |
Non-Owner Occupied |  |  | 35 |  |  |  | 1 |  |  |  | 23 |  |  |  | 1 |
Residential Real Estate |  |  | 614 |  |  |  | 33 |  |  |  | 629 |  |  |  | 31 |
Farm Real Estate |  |  | 381 |  |  |  | 14 |  |  |  | 569 |  |  |  | 24 |
Total |  | $ | 1,522 |  |  | $ | 73 |  |  | $ | 1,632 |  |  | $ | 74 |
Schedule of Changes in Amortized Yield for PCI Loans | Changes in the amortizable yield for PCI loans were as follows, since acquisition:
|  | At December 31, 2022 |  |  | At December 31, 2021 |
|  | (In Thousands) |  |  | (In Thousands) |
Balance at beginning of period |  | $ | 217 |  |  | $ | 225 |
Acquisition of PCI loans |  |  | — |  |  |  | — |
Accretion |  |  | (36 | ) |  |  | (77 | )
Transfers from non-accretable to accretable |  |  | 33 |  |  |  | 69 |
Balance at end of period |  | $ | 214 |  |  | $ | 217 |
Schedule of Loans Acquired and Accounted | The following table presents additional information regarding loans acquired and accounted for in accordance with ASC 310-30:
|  | At December 31, 2022 |  |  | At December 31, 2021 |
|  | Acquired Loans with Specific Evidence of Deterioration of Credit Quality (ASC 310-30) |  |  | Acquired Loans with Specific Evidence of Deterioration of Credit Quality (ASC 310-30) |
|  | (In Thousands) |
Outstanding balance |  | $ | 5,220 |  |  | $ | 512 |
Carrying amount |  |  | 4,386 |  |  |  | 290 |
Schedule Of Allowance For Credit Losses On Off-balance Sheet Credit Exposures | The following table lists the allowance for credit losses on off-balance sheet credit exposures as of December 31, 2023:
| Twelve Months Ended |
| December 31, |
| 2023 |  | 2022 |
Beginning of Period | — |  |  | — |
CECL adoption adjustments |  | 3,386 |  |  | — |
Charge-offs |  | — |  |  | — |
Recoveries |  | — |  |  | — |
Provision |  | 515 |  |  | — |
End of Period | $ | 3,901 |  |  | — |

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