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v3.24.2.u1

Allowance for Credit Losses - Activity by Class (Details) - USD ($) $ in Thousands | 3 Months Ended | 6 Months Ended | 12 Months Ended
--- | --- | --- | ---
Jun. 30, 2024 | Jun. 30, 2023 | Jun. 30, 2024 | Jun. 30, 2023 | Dec. 31, 2023
Allowance for Loan and Lease Losses [Roll Forward] |  |  |  |  |
Beginning balance | $ 24,207 | $ 23,458 | $ 24,030 | $ 16,723 | $ 16,723
Charge offs | (95) | (46) | (191) | (122) | (437)
Recoveries | 42 | 23 | 216 | 74 | 204
Credit loss (reduction) expense | 539 | 30 | 638 | 580 | 1,330
Ending balance | 24,693 | 23,465 | 24,693 | 23,465 | 24,030
Impact of adopting ASC 326 |  |  |  |  |
Allowance for Loan and Lease Losses [Roll Forward] |  |  |  |  |
Beginning balance |  |  |  | 6,210 | 6,210
Commercial | Real estate owner occupied |  |  |  |  |
Allowance for Loan and Lease Losses [Roll Forward] |  |  |  |  |
Beginning balance | 5,180 | 4,470 | 4,633 | 6,116 | 6,116
Charge offs | 0 | 0 | 0 | (39) | (40)
Recoveries | 0 | 0 | 100 | 0 | 2
Credit loss (reduction) expense | 73 | 249 | 520 | 328 | 241
Ending balance | 5,253 | 4,719 | 5,253 | 4,719 | 4,633
Commercial | Real estate owner occupied | Impact of adopting ASC 326 |  |  |  |  |
Allowance for Loan and Lease Losses [Roll Forward] |  |  |  |  |
Beginning balance |  |  |  | (1,686) | (1,686)
Commercial | Real estate non-owner occupied |  |  |  |  |
Allowance for Loan and Lease Losses [Roll Forward] |  |  |  |  |
Beginning balance | 4,265 | 4,422 | 4,285 | 0 | 0
Charge offs | 0 | 0 | 0 | 0 | 0
Recoveries | 0 | 0 | 0 | 0 | 75
Credit loss (reduction) expense | (17) | 70 | (37) | 177 | (105)
Ending balance | 4,248 | 4,492 | 4,248 | 4,492 | 4,285
Commercial | Real estate non-owner occupied | Impact of adopting ASC 326 |  |  |  |  |
Allowance for Loan and Lease Losses [Roll Forward] |  |  |  |  |
Beginning balance |  |  |  | 4,315 | 4,315
Commercial | Construction |  |  |  |  |
Allowance for Loan and Lease Losses [Roll Forward] |  |  |  |  |
Beginning balance | 820 | 1,784 | 1,978 | 821 | 821
Charge offs | 0 | 0 | 0 | 0 | 0
Recoveries | 0 | 0 | 0 | 0 | 0
Credit loss (reduction) expense | 102 | (315) | (1,056) | (295) | 214
Ending balance | 922 | 1,469 | 922 | 1,469 | 1,978
Commercial | Construction | Impact of adopting ASC 326 |  |  |  |  |
Allowance for Loan and Lease Losses [Roll Forward] |  |  |  |  |
Beginning balance |  |  |  | 943 | 943
Commercial | C&I |  |  |  |  |
Allowance for Loan and Lease Losses [Roll Forward] |  |  |  |  |
Beginning balance | 5,083 | 4,838 | 5,001 | 3,097 | 3,097
Charge offs | 0 | 0 | 0 | 0 | (153)
Recoveries | 0 | 1 | 23 | 3 | 3
Credit loss (reduction) expense | (62) | (118) | (3) | (24) | 409
Ending balance | 5,021 | 4,721 | 5,021 | 4,721 | 5,001
Commercial | C&I | Impact of adopting ASC 326 |  |  |  |  |
Allowance for Loan and Lease Losses [Roll Forward] |  |  |  |  |
Beginning balance |  |  |  | 1,645 | 1,645
Commercial | Multifamily |  |  |  |  |
Allowance for Loan and Lease Losses [Roll Forward] |  |  |  |  |
Beginning balance | 1,507 | 1,206 | 1,318 | 0 | 0
Charge offs | 0 | 0 | 0 | 0 | 0
Recoveries | 0 | 0 | 0 | 0 | 0
Credit loss (reduction) expense | 60 | 106 | 249 | 128 | 134
Ending balance | 1,567 | 1,312 | 1,567 | 1,312 | 1,318
Commercial | Multifamily | Impact of adopting ASC 326 |  |  |  |  |
Allowance for Loan and Lease Losses [Roll Forward] |  |  |  |  |
Beginning balance |  |  |  | 1,184 | 1,184
Commercial | Agriculture |  |  |  |  |
Allowance for Loan and Lease Losses [Roll Forward] |  |  |  |  |
Beginning balance | 392 |  | 0 |  |
Charge offs | 0 |  | 0 |  |
Recoveries | 0 |  | 0 |  |
Credit loss (reduction) expense | 36 |  | 428 |  |
Ending balance | 428 |  | 428 |  | 0
Municipal |  |  |  |  |
Allowance for Loan and Lease Losses [Roll Forward] |  |  |  |  |
Beginning balance | 194 | 307 | 334 | 162 | 162
Charge offs | 0 | 0 | 0 | 0 | 0
Recoveries | 0 | 0 | 0 | 0 | 0
Credit loss (reduction) expense | (14) | 92 | (154) | 105 | 40
Ending balance | 180 | 399 | 180 | 399 | 334
Municipal | Impact of adopting ASC 326 |  |  |  |  |
Allowance for Loan and Lease Losses [Roll Forward] |  |  |  |  |
Beginning balance |  |  |  | 132 | 132
Residential |  |  |  |  |
Allowance for Loan and Lease Losses [Roll Forward] |  |  |  |  |
Charge offs |  |  |  | 0 |
Residential | Construction |  |  |  |  |
Allowance for Loan and Lease Losses [Roll Forward] |  |  |  |  |
Beginning balance | 562 | 949 | 618 | 199 | 199
Charge offs | 0 | 0 | 0 | 0 | 0
Recoveries | 0 | 0 | 0 | 0 | 0
Credit loss (reduction) expense | 25 | (340) | (31) | (325) | (316)
Ending balance | 587 | 609 | 587 | 609 | 618
Residential | Construction | Impact of adopting ASC 326 |  |  |  |  |
Allowance for Loan and Lease Losses [Roll Forward] |  |  |  |  |
Beginning balance |  |  |  | 735 | 735
Residential | Term |  |  |  |  |
Allowance for Loan and Lease Losses [Roll Forward] |  |  |  |  |
Beginning balance | 5,354 | 4,608 | 4,991 | 2,559 | 2,559
Charge offs | (36) | 0 | (36) | 0 | 0
Recoveries | 4 | 4 | 29 | 6 | 14
Credit loss (reduction) expense | 238 | 219 | 576 | 388 | 540
Ending balance | 5,560 | 4,831 | 5,560 | 4,831 | 4,991
Residential | Term | Impact of adopting ASC 326 |  |  |  |  |
Allowance for Loan and Lease Losses [Roll Forward] |  |  |  |  |
Beginning balance |  |  |  | 1,878 | 1,878
Home Equity |  |  |  |  |
Allowance for Loan and Lease Losses [Roll Forward] |  |  |  |  |
Beginning balance | 677 | 603 | 626 | 1,029 | 1,029
Charge offs | (7) | 0 | (7) | 0 | (50)
Recoveries | 15 | 3 | 18 | 7 | 13
Credit loss (reduction) expense | 59 | 29 | 107 | 55 | 90
Ending balance | 744 | 635 | 744 | 635 | 626
Home Equity | Impact of adopting ASC 326 |  |  |  |  |
Allowance for Loan and Lease Losses [Roll Forward] |  |  |  |  |
Beginning balance |  |  |  | (456) | (456)
Consumer |  |  |  |  |
Allowance for Loan and Lease Losses [Roll Forward] |  |  |  |  |
Beginning balance | 173 | 271 | 246 | 1,062 | 1,062
Charge offs | (52) | (46) | (148) | (83) | (194)
Recoveries | 23 | 15 | 46 | 58 | 97
Credit loss (reduction) expense | 39 | 38 | 39 | 43 | 83
Ending balance | $ 183 | 278 | 183 | 278 | 246
Consumer | Impact of adopting ASC 326 |  |  |  |  |
Allowance for Loan and Lease Losses [Roll Forward] |  |  |  |  |
Beginning balance |  |  |  | (802) | (802)
Unallocated |  |  |  |  |
Allowance for Loan and Lease Losses [Roll Forward] |  |  |  |  |
Beginning balance |  | 0 | $ 0 | 1,678 | 1,678
Charge offs |  | 0 |  | 0 | 0
Recoveries |  | 0 |  | 0 | 0
Credit loss (reduction) expense |  | 0 |  | 0 | 0
Ending balance |  | $ 0 |  | 0 | 0
Unallocated | Impact of adopting ASC 326 |  |  |  |  |
Allowance for Loan and Lease Losses [Roll Forward] |  |  |  |  |
Beginning balance |  |  |  | $ (1,678) | $ (1,678)

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- Definition A roll forward is a reconciliation of a concept from the beginning of a period to the end of a period. + References No definition available. + Details
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- Definition Amount excluding accrued interest, of allowance for credit loss on financing receivable. Excludes net investment in lease. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 45 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479344/326-20-45-1 + Details
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- Definition Amount, excluding accrued interest, of increase in allowance for credit loss on financing receivable from recovery. Excludes net investment in lease. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 13 -Subparagraph (e) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479319/326-20-50-13 + Details
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