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Loans and Allowance for Credit Losses on Loans (Tables) | 9 Months Ended
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Sep. 30, 2024
Receivables [Abstract] |
Schedule of Loans by Class | The following table presents the amortized cost of loans by portfolio class as of September 30, 2024 and December 31, 2023.
(in thousands) | September 30, 2024 | December 31, 2023
Commercial and industrial | $ | 160,390 |  | $ | 153,750 |
Real estate: |  |
Commercial owner-occupied | 318,712 |  | 333,181 |
Commercial non-owner occupied | 1,266,377 |  | 1,219,385 |
Construction | 39,326 |  | 99,164 |
Home equity | 86,479 |  | 82,087 |
Other residential | 150,573 |  | 118,508 |
Installment and other consumer loans | 68,234 |  | 67,645 |
Total loans, at amortized cost 1 | 2,090,091 |  | 2,073,720 |
Allowance for credit losses on loans | (30,675) |  | (25,172) |
Total loans, net of allowance for credit losses on loans | $ | 2,059,416 |  | $ | 2,048,548 |
1 Amortized cost includes net deferred loan origination costs of $2.5 million and $2.7 million at September 30, 2024 and December 31, 2023, respectively. Amounts are also net of unrecognized purchase discounts of $1.1 million and $2.0 million at September 30, 2024 and December 31, 2023, respectively. Amortized cost excludes accrued interest, which totaled $6.7 million and $6.6 million at September 30, 2024 and December 31, 2023, respectively, and is included in interest receivable and other assets in the consolidated statements of condition.
Schedule of Loans by Risk Grade and Origination Year | The following tables present the loan portfolio by loan portfolio class, origination/renewal year and internal risk rating as of September 30, 2024 and December 31, 2023. The current year vintage table reflects gross charge-offs by loan portfolio class and year of origination. Generally, existing term loans that were re-underwritten are reflected in the table in the year of renewal. Lines of credit that have a conversion feature at the time of origination, such as construction to perm loans, are presented by year of origination.
(in thousands) | Term Loans - Amortized Cost by Origination Year | Revolving Loans Amortized Cost |
September 30, 2024 | 2024 | 2023 | 2022 | 2021 | 2020 | Prior | Total
Commercial and industrial: |  |  |  |  |  |  |  |
Pass and Watch | $ | 9,669 |  | $ | 22,021 |  | $ | 8,149 |  | $ | 1,543 |  | $ | 2,819 |  | $ | 29,046 |  | $ | 70,364 |  | $ | 143,611 |
Special Mention | 882 |  | — |  | — |  | — |  | 11 |  | 250 |  | 8,152 |  | 9,295 |
Substandard | — |  | — |  | — |  | — |  | — |  | — |  | 7,484 |  | 7,484 |
Total commercial and industrial | $ | 10,551 |  | $ | 22,021 |  | $ | 8,149 |  | $ | 1,543 |  | $ | 2,830 |  | $ | 29,296 |  | $ | 86,000 |  | $ | 160,390 |
Gross current period charge-offs | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | (33) |  | $ | (33) |
Commercial real estate, owner-occupied: |  |  |  |  |  |  |  |
Pass and Watch | $ | 11,192 |  | $ | 13,656 |  | $ | 45,195 |  | $ | 44,900 |  | $ | 34,531 |  | $ | 134,195 |  | $ | 209 |  | $ | 283,878 |
Special Mention | — |  | 380 |  | — |  | 19,046 |  | 808 |  | 9,563 |  | — |  | 29,797 |
Substandard | — |  | — |  | 2,141 |  | — |  | — |  | 2,896 |  | — |  | 5,037 |
Total commercial real estate, owner-occupied | $ | 11,192 |  | $ | 14,036 |  | $ | 47,336 |  | $ | 63,946 |  | $ | 35,339 |  | $ | 146,654 |  | $ | 209 |  | $ | 318,712 |
Commercial real estate, non-owner occupied: |  |  |  |  |  |  |  |
Pass and Watch | $ | 89,580 |  | $ | 65,290 |  | $ | 165,948 |  | $ | 197,932 |  | $ | 188,605 |  | $ | 468,764 |  | $ | 8,930 |  | $ | 1,185,049 |
Special Mention | — |  | — |  | 2,750 |  | 2,108 |  | — |  | 38,154 |  | — |  | 43,012 |
Substandard | — |  | 872 |  | — |  | 2,150 |  | — |  | 35,294 |  | — |  | 38,316 |
Total commercial real estate, non-owner occupied | $ | 89,580 |  | $ | 66,162 |  | $ | 168,698 |  | $ | 202,190 |  | $ | 188,605 |  | $ | 542,212 |  | $ | 8,930 |  | $ | 1,266,377 |
(in thousands) | Term Loans - Amortized Cost by Origination Year | Revolving Loans Amortized Cost |
September 30, 2024 | 2024 | 2023 | 2022 | 2021 | 2020 | Prior | Total
Construction: |  |  |  |  |  |  |  |
Pass and Watch | $ | 14,518 |  | $ | 2,045 |  | $ | 15,311 |  | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | 31,874 |
Special Mention | 7,452 |  | — |  | — |  | — |  | — |  | — |  | — |  | 7,452 |
Total construction | $ | 21,970 |  | $ | 2,045 |  | $ | 15,311 |  | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | 39,326 |
Home equity: |  |  |  |  |  |  |  |
Pass and Watch | $ | 76 |  | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | 1,131 |  | $ | 84,111 |  | $ | 85,318 |
Substandard | — |  | — |  | — |  | — |  | — |  | 179 |  | 982 |  | 1,161 |
Total home equity | $ | 76 |  | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | 1,310 |  | $ | 85,093 |  | $ | 86,479 |
Other residential: |  |  |  |  |  |  |  |
Pass and Watch | $ | 39,456 |  | $ | 17,371 |  | $ | 19,791 |  | $ | 13,091 |  | $ | 24,549 |  | $ | 36,315 |  | $ | — |  | $ | 150,573 |
Total other residential | $ | 39,456 |  | $ | 17,371 |  | $ | 19,791 |  | $ | 13,091 |  | $ | 24,549 |  | $ | 36,315 |  | $ | — |  | $ | 150,573 |
Installment and other consumer: |  |  |  |  |  |  |  |
Pass and Watch | $ | 14,656 |  | $ | 16,991 |  | $ | 11,525 |  | $ | 8,133 |  | $ | 3,028 |  | $ | 12,084 |  | $ | 1,385 |  | $ | 67,802 |
Substandard | — |  | — |  | — |  | 432 |  | — |  | — |  | — |  | 432 |
Total installment and other consumer | $ | 14,656 |  | $ | 16,991 |  | $ | 11,525 |  | $ | 8,565 |  | $ | 3,028 |  | $ | 12,084 |  | $ | 1,385 |  | $ | 68,234 |
Gross current period charge-offs | $ | — |  | $ | (14) |  | $ | — |  | $ | (3) |  | $ | — |  | $ | — |  | $ | (1) |  | $ | (18) |
Total loans: |  |  |  |  |  |  |  |
Pass and Watch | $ | 179,147 |  | $ | 137,374 |  | $ | 265,919 |  | $ | 265,599 |  | $ | 253,532 |  | $ | 681,535 |  | $ | 164,999 |  | $ | 1,948,105 |
Total Special Mention | $ | 8,334 |  | $ | 380 |  | $ | 2,750 |  | $ | 21,154 |  | $ | 819 |  | $ | 47,967 |  | $ | 8,152 |  | $ | 89,556 |
Total Substandard | $ | — |  | $ | 872 |  | $ | 2,141 |  | $ | 2,582 |  | $ | — |  | $ | 38,369 |  | $ | 8,466 |  | $ | 52,430 |
Totals | $ | 187,481 |  | $ | 138,626 |  | $ | 270,810 |  | $ | 289,335 |  | $ | 254,351 |  | $ | 767,871 |  | $ | 181,617 |  | $ | 2,090,091 |
Total gross current period charge-offs | $ | — |  | $ | (14) |  | $ | — |  | $ | (3) |  | $ | — |  | $ | — |  | $ | (34) |  | $ | (51) |
(in thousands) | Term Loans - Amortized Cost by Origination Year | Revolving Loans Amortized Cost |
December 31, 2023 | 2023 | 2022 | 2021 | 2020 | 2019 | Prior | Total
Commercial and industrial: |  |  |  |  |  |  |  |
Pass and Watch | $ | 25,615 |  | $ | 9,187 |  | $ | 2,970 |  | $ | 3,718 |  | $ | 15,128 |  | $ | 21,004 |  | $ | 62,486 |  | $ | 140,108 |
Special Mention | — |  | — |  | — |  | — |  | 334 |  | — |  | 9,300 |  | 9,634 |
Substandard | — |  | — |  | — |  | — |  | 1,311 |  | 2,697 |  | — |  | 4,008 |
Total commercial and industrial | $ | 25,615 |  | $ | 9,187 |  | $ | 2,970 |  | $ | 3,718 |  | $ | 16,773 |  | $ | 23,701 |  | $ | 71,786 |  | $ | 153,750 |
Commercial real estate, owner-occupied: |  |  |  |  |  |  |  |
Pass and Watch | $ | 13,128 |  | $ | 41,808 |  | $ | 49,887 |  | $ | 37,708 |  | $ | 40,994 |  | $ | 114,018 |  | $ | 56 |  | $ | 297,599 |
Special Mention | 1,431 |  | 4,498 |  | 15,636 |  | 820 |  | 286 |  | 8,902 |  | — |  | 31,573 |
Substandard | — |  | 2,231 |  | — |  | — |  | — |  | 1,778 |  | — |  | 4,009 |
Total commercial real estate, owner-occupied | $ | 14,559 |  | $ | 48,537 |  | $ | 65,523 |  | $ | 38,528 |  | $ | 41,280 |  | $ | 124,698 |  | $ | 56 |  | $ | 333,181 |
Commercial real estate, non-owner occupied: |  |  |  |  |  |  |  |
Pass and Watch | $ | 76,718 |  | $ | 172,028 |  | $ | 196,340 |  | $ | 150,831 |  | $ | 139,860 |  | $ | 368,675 |  | $ | 9,832 |  | $ | 1,114,284 |
Special Mention | — |  | 2,790 |  | 9,498 |  | 11,776 |  | 15,708 |  | 41,602 |  | — |  | 81,374 |
Substandard | 878 |  | 272 |  | 2,204 |  | — |  | — |  | 20,373 |  | — |  | 23,727 |
Total commercial real estate, non-owner occupied | $ | 77,596 |  | $ | 175,090 |  | $ | 208,042 |  | $ | 162,607 |  | $ | 155,568 |  | $ | 430,650 |  | $ | 9,832 |  | $ | 1,219,385 |
Construction: |  |  |  |  |  |  |  |
Pass and Watch | $ | 13,138 |  | $ | 24,403 |  | $ | 19,521 |  | $ | 29,512 |  | $ | — |  | $ | — |  | $ | — |  | $ | 86,574 |
Special Mention | 12,590 |  | — |  | — |  | — |  | — |  | — |  | — |  | 12,590 |
Total construction | $ | 25,728 |  | $ | 24,403 |  | $ | 19,521 |  | $ | 29,512 |  | $ | — |  | $ | — |  | $ | — |  | $ | 99,164 |
Home equity: |  |  |  |  |  |  |  |
Pass and Watch | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | 734 |  | $ | 80,773 |  | $ | 81,507 |
Substandard | — |  | — |  | — |  | — |  | — |  | 369 |  | 211 |  | 580 |
Total home equity | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | 1,103 |  | $ | 80,984 |  | $ | 82,087 |
Other residential: |  |  |  |  |  |  |  |
Pass and Watch | $ | 17,861 |  | $ | 20,114 |  | $ | 13,390 |  | $ | 25,637 |  | $ | 20,935 |  | $ | 20,571 |  | $ | — |  | $ | 118,508 |
Total other residential | $ | 17,861 |  | $ | 20,114 |  | $ | 13,390 |  | $ | 25,637 |  | $ | 20,935 |  | $ | 20,571 |  | $ | — |  | $ | 118,508 |
Installment and other consumer: |  |  |  |  |  |  |  |
Pass and Watch | $ | 22,038 |  | $ | 14,528 |  | $ | 10,632 |  | $ | 4,687 |  | $ | 5,300 |  | $ | 9,399 |  | $ | 1,061 |  | $ | 67,645 |
Total installment and other consumer | $ | 22,038 |  | $ | 14,528 |  | $ | 10,632 |  | $ | 4,687 |  | $ | 5,300 |  | $ | 9,399 |  | $ | 1,061 |  | $ | 67,645 |
Total loans: |  |  |  |  |  |  |  |
Pass and Watch | $ | 168,498 |  | $ | 282,068 |  | $ | 292,740 |  | $ | 252,093 |  | $ | 222,217 |  | $ | 534,401 |  | $ | 154,208 |  | $ | 1,906,225 |
Total Special Mention | $ | 14,021 |  | $ | 7,288 |  | $ | 25,134 |  | $ | 12,596 |  | $ | 16,328 |  | $ | 50,504 |  | $ | 9,300 |  | $ | 135,171 |
Total Substandard | $ | 878 |  | $ | 2,503 |  | $ | 2,204 |  | $ | — |  | $ | 1,311 |  | $ | 25,217 |  | $ | 211 |  | $ | 32,324 |
Totals | $ | 183,397 |  | $ | 291,859 |  | $ | 320,078 |  | $ | 264,689 |  | $ | 239,856 |  | $ | 610,122 |  | $ | 163,719 |  | $ | 2,073,720 |
Schedule of Loans Outstanding and Aging Analysis | The following table shows the amortized cost of loans by portfolio class, payment aging and non-accrual status as of September 30, 2024 and December 31, 2023.
Loan Aging Analysis by Class
(in thousands) | Commercial and industrial | Commercial real estate, owner-occupied | Commercial real estate, non-owner occupied | Construction | Home equity | Other residential | Installment and other consumer | Total
September 30, 2024 |  |  |  |  |  |  |  |
30-59 days past due | $ | 547 |  | $ | 2,270 |  | $ | 89 |  | $ | — |  | $ | 1,152 |  | $ | — |  | $ | 162 |  | $ | 4,220 |
60-89 days past due | 4 |  | — |  | 2,917 |  | — |  | 654 |  | — |  | 2 |  | 3,577 |
90 days or more past due 1 | 7,484 |  | 122 |  | 11,140 |  | — |  | 254 |  | — |  | 216 |  | 19,216 |
Total past due | 8,035 |  | 2,392 |  | 14,146 |  | — |  | 2,060 |  | — |  | 380 |  | 27,013 |
Current | 152,355 |  | 316,320 |  | 1,252,231 |  | 39,326 |  | 84,419 |  | 150,573 |  | 67,854 |  | 2,063,078 |
Total loans 1 | $ | 160,390 |  | $ | 318,712 |  | $ | 1,266,377 |  | $ | 39,326 |  | $ | 86,479 |  | $ | 150,573 |  | $ | 68,234 |  | $ | 2,090,091 |
Non-accrual loans 2 | $ | 7,483 |  | $ | 1,578 |  | $ | 29,229 |  | $ | — |  | $ | 1,161 |  | $ | — |  | $ | 432 |  | $ | 39,883 |
Non-accrual loans with no allowance | $ | — |  | $ | 1,578 |  | $ | 871 |  | $ | — |  | $ | 1,161 |  | $ | — |  | $ | 432 |  | $ | 4,042 |
December 31, 2023 |  |  |  |  |  |  |  |
30-59 days past due | $ | 2,991 |  | $ | 618 |  | $ | — |  | $ | — |  | $ | 43 |  | $ | 83 |  | $ | 195 |  | $ | 3,930 |
60-89 days past due | 69 |  | — |  | 2,204 |  | — |  | — |  | — |  | 1 |  | 2,274 |
90 days or more past due 1 | 1,311 |  | 149 |  | — |  | — |  | — |  | — |  | — |  | 1,460 |
Total past due | 4,371 |  | 767 |  | 2,204 |  | — |  | 43 |  | 83 |  | 196 |  | 7,664 |
Current | 149,379 |  | 332,414 |  | 1,217,181 |  | 99,164 |  | 82,044 |  | 118,425 |  | 67,449 |  | 2,066,056 |
Total loans 1 | $ | 153,750 |  | $ | 333,181 |  | $ | 1,219,385 |  | $ | 99,164 |  | $ | 82,087 |  | $ | 118,508 |  | $ | 67,645 |  | $ | 2,073,720 |
Non-accrual loans 2 | $ | 4,008 |  | $ | 434 |  | $ | 3,081 |  | $ | — |  | $ | 469 |  | $ | — |  | $ | — |  | $ | 7,992 |
Non-accrual loans with no allowance | $ | 1,311 |  | $ | 434 |  | $ | 877 |  | $ | — |  | $ | 469 |  | $ | — |  | $ | — |  | $ | 3,091 |
1 There were no non-performing loans over 90 days past due and accruing interest as of September 30, 2024 or December 31, 2023. 2 None of the non-accrual loans as of September 30, 2024 or December 31, 2023 were earning interest on a cash or accrual basis. We reversed $257 thousand and $523 thousand in accrued interest income for loans that were placed on non-accrual status during the three and nine months ended September 30, 2024, respectively. We reversed accrued interest income of $131 thousand and $158 thousand for loans that were placed on non-accrual status during the three and nine months ended September 30, 2023, respectively.
Schedule of Collateral Dependent Non-Accrual Loans | The following table presents the amortized cost basis of individually analyzed collateral-dependent loans, which were all on non-accrual status, by portfolio class at September 30, 2024 and December 31, 2023.
| Amortized Cost by Collateral Type |
(in thousands) | Commercial Real Estate | Residential Real Estate |  | Other | Total 1 | Allowance for Credit Losses
September 30, 2024 |  |  |  |  |  |
Commercial real estate, owner-occupied | $ | 1,578 |  | $ | — |  |  | $ | — |  | $ | 1,578 |  | $ | — |
Commercial real estate, non-owner occupied | 29,229 |  | — |  |  | — |  | 29,229 |  | 7,971 |
Home equity | — |  | 1,161 |  |  | — |  | 1,161 |  | — |
Installment and other consumer | — |  | — |  |  | 432 |  | 432 |  | — |
Total | $ | 30,807 |  | $ | 1,161 |  |  | $ | 432 |  | $ | 32,400 |  | $ | 7,971 |
December 31, 2023 |  |  |  |  |  |
Commercial and industrial | $ | 1,311 |  | $ | — |  |  | $ | — |  | $ | 1,311 |  | $ | — |
Commercial real estate, owner-occupied | 434 |  | — |  |  | — |  | 434 |  | — |
Commercial real estate, non-owner occupied | 3,081 |  | — |  |  | — |  | 3,081 |  | 408 |
Home equity | — |  | 469 |  |  | — |  | 469 |  | — |
Total | $ | 4,826 |  | $ | 469 |  |  | $ | — |  | $ | 5,295 |  | $ | 408 |
1 There were no collateral-dependent residential real estate mortgage loans in process of foreclosure or in substance repossessed at September 30, 2024 and December 31, 2023. The weighted average loan-to-value of real estate secured collateral dependent loans was approximately 120% (84% net of individual reserves for credit losses) at September 30, 2024 and 70% (62% net of individual reserves for credit losses) at December 31, 2023.
Schedule of Loan Modifications to Borrowers Experiencing Financial Difficulty | The following table summarizes the amortized cost of loans as of September 30, 2024 that were modified during the nine months ended September 30, 2024 by portfolio class and type of modification granted. There were no modifications of loans during the three months ended September 30, 2024 requiring disclosure.
(in thousands) |  |  | Term Extension |  | Total Modifications | Percent of Portfolio Class Total
Nine months ended September 30, 2024 |  |  |  |  |  |
Home equity |  |  | $ | 192 |  |  | $ | 192 |  | 0.2 | %
Total |  |  | $ | 192 |  |  | $ | 192 |  |
The following table summarizes the amortized cost of loans as of September 30, 2023 that were modified during the three and nine months ended September 30, 2023 by portfolio class and type of modification granted.
(in thousands) |  |  | Term Extension |  | Total Modifications | Percent of Portfolio Class Total
Three months ended September 30, 2023 |  |  |  |  |  |
Commercial and industrial |  |  | $ | 391 |  |  | $ | 391 |  | 0.2 | %
Commercial owner-occupied |  |  | 1,056 |  |  | 1,056 |  | 0.3 | %
Total |  |  | $ | 1,447 |  |  | $ | 1,447 |  |
Nine months ended September 30, 2023 |  |  |  |  |  |
Commercial and industrial |  |  | $ | 391 |  |  | $ | 391 |  | 0.2 | %
Commercial owner-occupied |  |  | 1,056 |  |  | 1,056 |  | 0.3 | %
Total |  |  | $ | 1,447 |  |  | $ | 1,447 |  |
The following table summarizes the financial effect of loan modifications presented in the table above during the nine months ended September 30, 2024 by portfolio class.
|  |  | Weighted-Average Term Extension (in years)
Nine months ended September 30, 2024 |  |  |
Home equity |  |  | 6.5
The following table summarizes the financial effect of loan modifications presented in the table above during the three and nine months ended September 30, 2023 by portfolio class.
|  |  | Weighted-Average Term Extension (in years)
Three months ended September 30, 2023 |  |  |
Commercial and industrial |  |  | 2.3
Commercial owner-occupied |  |  | 2.5
Nine months ended September 30, 2023 |  |  |
Commercial and industrial |  |  | 2.3
Commercial owner-occupied |  |  | 2.5
The following table summarizes the amortized cost and payment status of loans as of September 30, 2024 that were modified during the nine months ended September 30, 2024 by portfolio class.
(in thousands) | Current | 30-59 Days Past Due | 60-89 Days Past Due | 90 Days or More Past Due | Total | Non-Accrual
Nine months ended September 30, 2024 |  |  |  |  |  |
Home equity | $ | 192 |  | $ | — |  | $ | — |  | $ | — |  | $ | 192 |  | $ | 117 |
Total | $ | 192 |  | $ | — |  | $ | — |  | $ | — |  | $ | 192 |  | $ | 117 |
The following table summarizes the amortized cost and payment status of loans as of September 30, 2023 that were modified during the three and nine months ended September 30, 2023 by portfolio class.
(in thousands) | Current | 30-59 Days Past Due | 60-89 Days Past Due | 90 Days or More Past Due | Total | Non-Accrual
Three months ended September 30, 2023 |  |  |  |  |  |
Commercial and industrial | $ | 391 |  | $ | — |  | $ | — |  | $ | — |  | $ | 391 |  | $ | — |
Commercial owner-occupied | 1,056 |  | — |  | — |  | — |  | 1,056 |  | — |
Total | $ | 1,447 |  | $ | — |  | $ | — |  | $ | — |  | $ | 1,447 |  | $ | — |
Nine months ended September 30, 2023 |  |  |  |  |  |
Commercial and industrial | $ | 391 |  | $ | — |  | $ | — |  | $ | — |  | $ | 391 |  | $ | — |
Commercial owner-occupied | 1,056 |  | — |  | — |  | — |  | 1,056 |  | — |
Total | $ | 1,447 |  | $ | — |  | $ | — |  | $ | — |  | $ | 1,447 |  | $ | — |
Schedule of Allowance for Credit Losses on Financing Receivables | The following table presents the details of the allowance for credit losses on loans segregated by loan portfolio class as of September 30, 2024 and December 31, 2023.
Allocation of the Allowance for Credit Losses on Loans
(in thousands) | Commercial and industrial | Commercial real estate, owner-occupied | Commercial real estate, non-owner occupied | Construction | Home equity | Other residential | Installment and other consumer | Unallocated | Total
September 30, 2024 |  |  |  |  |  |  |  |  |
Modeled expected credit losses | $ | 807 |  | $ | 1,238 |  | $ | 7,580 |  | $ | 49 |  | $ | 583 |  | $ | 1,143 |  | $ | 651 |  | $ | — |  | $ | 12,051 |
Qualitative adjustments | 663 |  | 1,107 |  | 6,549 |  | 611 |  | 64 |  | 2 |  | 269 |  | 1,140 |  | 10,405 |
Specific allocations | 248 |  | — |  | 7,971 |  | — |  | — |  | — |  | — |  | — |  | 8,219 |
Total | $ | 1,718 |  | $ | 2,345 |  | $ | 22,100 |  | $ | 660 |  | $ | 647 |  | $ | 1,145 |  | $ | 920 |  | $ | 1,140 |  | $ | 30,675 |
December 31, 2023 |  |  |  |  |  |  |  |  |
Modeled expected credit losses | $ | 897 |  | $ | 1,270 |  | $ | 7,380 |  | $ | 185 |  | $ | 482 |  | $ | 619 |  | $ | 634 |  | $ | — |  | $ | 11,467 |
Qualitative adjustments | 622 |  | 1,205 |  | 6,327 |  | 1,647 |  | 70 |  | 33 |  | 342 |  | 2,038 |  | 12,284 |
Specific allocations | 193 |  | 1 |  | 1,226 |  | — |  | — |  | 1 |  | — |  | — |  | 1,421 |
Total | $ | 1,712 |  | $ | 2,476 |  | $ | 14,933 |  | $ | 1,832 |  | $ | 552 |  | $ | 653 |  | $ | 976 |  | $ | 2,038 |  | $ | 25,172 |
The following table discloses activity in the allowance for credit losses on loans for the periods presented.
Allowance for Credit Losses on Loans Rollforward
(in thousands) | Commercial and industrial | Commercial real estate, owner-occupied | Commercial real estate, non-owner occupied | Construction | Home equity | Other residential | Installment and other consumer | Unallocated | Total
Three months ended September 30, 2024 |  |  |  |  |  |  |
Beginning balance | $ | 1,876 |  | $ | 2,408 |  | $ | 22,165 |  | $ | 874 |  | $ | 650 |  | $ | 769 |  | $ | 910 |  | $ | 1,023 |  | $ | 30,675 |
(Reversal) Provision | (158) |  | (63) |  | (65) |  | (214) |  | (3) |  | 376 |  | 10 |  | 117 |  | — |
(Charge-offs) | — |  | — |  | — |  | — |  | — |  | — |  | — |  | — |  | — |
Recoveries | — |  | — |  | — |  | — |  | — |  | — |  | — |  | — |  | — |
Ending balance | $ | 1,718 |  | $ | 2,345 |  | $ | 22,100 |  | $ | 660 |  | $ | 647 |  | $ | 1,145 |  | $ | 920 |  | $ | 1,140 |  | $ | 30,675 |
Three months ended September 30, 2023 |  |  |  |  |  |  |
Beginning balance | $ | 1,831 |  | $ | 2,589 |  | $ | 13,201 |  | $ | 1,942 |  | $ | 561 |  | $ | 599 |  | $ | 940 |  | $ | 2,169 |  | $ | 23,832 |
(Reversal) Provision | (20) |  | (59) |  | 423 |  | 68 |  | 4 |  | 6 |  | 13 |  | (10) |  | 425 |
(Charge-offs) | (4) |  | — |  | — |  | — |  | — |  | — |  | (2) |  | — |  | (6) |
Recoveries | 1 |  | — |  | — |  | 8 |  | — |  | — |  | — |  | — |  | 9 |
Ending balance | $ | 1,808 |  | $ | 2,530 |  | $ | 13,624 |  | $ | 2,018 |  | $ | 565 |  | $ | 605 |  | $ | 951 |  | $ | 2,159 |  | $ | 24,260 |
Allowance for Credit Losses on Loans Rollforward
(in thousands) | Commercial and industrial | Commercial real estate, owner-occupied | Commercial real estate, non-owner occupied | Construction | Home equity | Other residential | Installment and other consumer | Unallocated | Total
Nine months ended September 30, 2024 |  |  |  |  |  |  |
Beginning balance | $ | 1,712 |  | $ | 2,476 |  | $ | 14,933 |  | $ | 1,832 |  | $ | 552 |  | $ | 653 |  | $ | 976 |  | $ | 2,038 |  | $ | 25,172 |
Provision (Reversal) | 38 |  | (131) |  | 7,167 |  | (1,172) |  | 95 |  | 492 |  | (41) |  | (898) |  | 5,550 |
(Charge-offs) | (33) |  | — |  | — |  | — |  | — |  | — |  | (18) |  | — |  | (51) |
Recoveries | 1 |  | — |  | — |  | — |  | — |  | — |  | 3 |  | — |  | 4 |
Ending balance | $ | 1,718 |  | $ | 2,345 |  | $ | 22,100 |  | $ | 660 |  | $ | 647 |  | $ | 1,145 |  | $ | 920 |  | $ | 1,140 |  | $ | 30,675 |
Nine months ended September 30, 2023 |  |  |  |  |  |  |
Beginning balance | $ | 1,794 |  | $ | 2,487 |  | $ | 12,676 |  | $ | 1,937 |  | $ | 558 |  | $ | 595 |  | $ | 868 |  | $ | 2,068 |  | $ | 22,983 |
Provision | 16 |  | 43 |  | 948 |  | 56 |  | 7 |  | 10 |  | 104 |  | 91 |  | 1,275 |
(Charge-offs) | (7) |  | — |  | — |  | — |  | — |  | — |  | (22) |  | — |  | (29) |
Recoveries | 5 |  | — |  | — |  | 25 |  | — |  | — |  | 1 |  | — |  | 31 |
Ending balance | $ | 1,808 |  | $ | 2,530 |  | $ | 13,624 |  | $ | 2,018 |  | $ | 565 |  | $ | 605 |  | $ | 951 |  | $ | 2,159 |  | $ | 24,260 |

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