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Loans (Tables) | 6 Months Ended
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Jun. 30, 2024
Receivables [Abstract] |
Major Classifications of Loans | Major classifications of loans at June 30, 2024 and December 31, 2023 were as follows (in thousands):
| June 30, 2024 |  | December 31, 2023
Commercial & industrial | $ | 125,858 |  |  | 120,541 |
Commercial, secured by real estate: |  |  |
Owner occupied | 218,470 |  |  | 206,705 |
Non-owner occupied | 522,001 |  |  | 501,108 |
Farmland | 37,507 |  |  | 37,367 |
Multi-family | 227,680 |  |  | 240,033 |
Construction loans secured by 1-4 family dwellings | 13,020 |  |  | 9,058 |
Construction loans secured by other real estate | 97,167 |  |  | 111,373 |
Residential real estate: |  |  |
Secured by senior liens on 1-4 family dwellings | 395,556 |  |  | 402,026 |
Secured by junior liens on 1-4 family dwellings | 22,249 |  |  | 19,999 |
Home equity line-of-credit loans | 42,324 |  |  | 38,579 |
Consumer | 22,935 |  |  | 25,600 |
Agricultural | 11,747 |  |  | 11,000 |
Other loans, including deposit overdrafts | 233 |  |  | 82 |
Loans, gross | 1,736,747 |  |  | 1,723,471 |
Less allowance for credit losses | 11,270 |  |  | 10,525 |
Loans, net | $ | 1,725,477 |  |  | 1,712,946 |
Loans in the above table are shown net of deferred origination fees and costs. Deferred origination fees, net of related costs, were $533,000 and $181,000 at June 30, 2024 and December 31, 2023, respectively.
Non-accrual, Past Due, and Accruing Restructured Loans | Non-accrual loans by class of receivable as of June 30, 2024 and December 31, 2023 were as follows (in thousands):
| June 30, 2024 |  | December 31, 2023
| Non-accrual Loans with no Allowance for Credit Losses |  | Total Non-accrual Loans |  | Interest Income Recognized |  | Non-accrual Loans with no Allowance for Credit Losses |  | Total Non-accrual Loans |  | Interest Income Recognized
Commercial & industrial | $ | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Commercial, secured by real estate: |  |  |  |  |  |  |  |  |  |  |
Owner occupied | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Non-owner occupied | — |  |  | 2,642 |  |  | — |  |  | — |  |  | — |  |  | — |
Farmland | 52 |  |  | 52 |  |  | 16 |  |  | 51 |  |  | 51 |  |  | 26 |
Multi-family | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Construction loans secured by 1-4 family dwellings | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Construction loans secured by other real estate | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Residential real estate: |  |  |  |  |  |  |  |  |  |  |
Secured by senior liens on 1-4 family dwellings | 80 |  |  | 80 |  |  | 2 |  |  | 29 |  |  | 29 |  |  | — |
Secured by junior liens on 1-4 family dwellings | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Home equity line-of-credit loans | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Consumer | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Agricultural | 70 |  |  | 70 |  |  | — |  |  | — |  |  | — |  |  | — |
Total | $ | 202 |  |  | 2,844 |  |  | 18 |  |  | 80 |  |  | 80 |  |  | 26 |
Allowance for Loan Losses and Recorded Investments in Loans | The following table presents activity in the allowance for credit losses by portfolio segment for the three and six months ended June 30, 2024 and 2023 (in thousands):
| Commercial & Industrial |  | Commercial, Secured by Real Estate |  | Residential Real Estate |  | Consumer |  | Agricultural |  | Other |  | Total
Three Months Ended June 30, 2024
Balance, beginning of period | $ | 967 |  |  | 6,486 |  |  | 2,852 |  |  | 232 |  |  | 18 |  |  | 2 |  |  | 10,557 |
Acquisition of Eagle Financial Bancorp, Inc. - PCD Loans | 101 |  |  | 8 |  |  | 79 |  |  | — |  |  | — |  |  | — |  |  | 188 |
Provision for (recovery of) credit losses | 449 |  |  | (512) |  |  | (184) |  |  | (21) |  |  | 20 |  |  | 28 |  |  | (220) |
Acquisition of Eagle Financial Bancorp, Inc. - provision for credit losses on non-PCD loans charged to expense | 51 |  |  | 246 |  |  | 466 |  |  | — |  |  | — |  |  | — |  |  | 763 |
Losses charged off | — |  |  | — |  |  | — |  |  | (40) |  |  | — |  |  | (46) |  |  | (86) |
Recoveries | — |  |  | — |  |  | 9 |  |  | 41 |  |  | — |  |  | 18 |  |  | 68 |
Balance, end of period | $ | 1,568 |  |  | 6,228 |  |  | 3,222 |  |  | 212 |  |  | 38 |  |  | 2 |  |  | 11,270 |
Ratio of net charge-offs to average loans | — | % |  | — | % |  | 0.01 | % |  | 0.02 | % |  | — | % |  | (73.60) | % |  | — | %
Six Months Ended June 30, 2024
Balance, beginning of year | $ | 1,039 |  |  | 5,414 |  |  | 3,816 |  |  | 238 |  |  | 18 |  |  | — |  |  | 10,525 |
Acquisition of Eagle Financial Bancorp, Inc. - PCD Loans | 101 |  |  | 8 |  |  | 79 |  |  | — |  |  | — |  |  | — |  |  | 188 |
Provision for (recovery of) credit losses | 377 |  |  | 560 |  |  | (1,148) |  |  | (32) |  |  | 20 |  |  | 80 |  |  | (143) |
Acquisition of Eagle Financial Bancorp, Inc. - provision for credit losses on non-PCD loans charged to expense | 51 |  |  | 246 |  |  | 466 |  |  | — |  |  | — |  |  | — |  |  | 763 |
Losses charged off | — |  |  | — |  |  | — |  |  | (43) |  |  | — |  |  | (121) |  |  | (164) |
Recoveries | — |  |  | — |  |  | 9 |  |  | 49 |  |  | — |  |  | 43 |  |  | 101 |
Balance, end of period | $ | 1,568 |  |  | 6,228 |  |  | 3,222 |  |  | 212 |  |  | 38 |  |  | 2 |  |  | 11,270 |
Ratio of net charge-offs (recoveries) to average loans | — | % |  | — | % |  | — | % |  | (0.05) | % |  | — | % |  | 121.28 | % |  | — | %
Three Months Ended June 30, 2023
Balance, beginning of period | $ | 1,047 |  |  | 4,927 |  |  | 1,351 |  |  | 526 |  |  | 7 |  |  | — |  |  | 7,858 |
Provision for (recovery of) credit losses | 33 |  |  | 96 |  |  | (25) |  |  | 12 |  |  | (2) |  |  | 17 |  |  | 131 |
Losses charged off | (15) |  |  | — |  |  | — |  |  | (4) |  |  | — |  |  | (30) |  |  | (49) |
Recoveries | — |  |  | — |  |  | — |  |  | 1 |  |  | — |  |  | 15 |  |  | 16 |
Balance, end of period | $ | 1,065 |  |  | 5,023 |  |  | 1,326 |  |  | 535 |  |  | 5 |  |  | 2 |  |  | 7,956 |
Ratio of net charge-offs to average loans | 0.05 | % |  | — | % |  | — | % |  | 0.04 | % |  | — | % |  | 91.85 | % |  | 0.01 | %
| Commercial & Industrial |  | Commercial, Secured by Real Estate |  | Residential Real Estate |  | Consumer |  | Agricultural |  | Other |  | Total
Six Months Ended June 30, 2023
Balance, beginning of year, prior to adoption of ASC 326 | $ | 1,300 |  |  | 3,609 |  |  | 624 |  |  | 86 |  |  | 22 |  |  | 5 |  |  | 5,646 |
Impact of adopting ASC 326 | (512) |  |  | 1,440 |  |  | 836 |  |  | 446 |  |  | (9) |  |  | (5) |  |  | 2,196 |
Provision for (recovery of) credit losses | 292 |  |  | (26) |  |  | (134) |  |  | 9 |  |  | (8) |  |  | 30 |  |  | 163 |
Losses charged off | (15) |  |  | — |  |  | — |  |  | (9) |  |  | — |  |  | (61) |  |  | (85) |
Recoveries | — |  |  | — |  |  | — |  |  | 3 |  |  | — |  |  | 33 |  |  | 36 |
Balance, end of period | $ | 1,065 |  |  | 5,023 |  |  | 1,326 |  |  | 535 |  |  | 5 |  |  | 2 |  |  | 7,956 |
Ratio of net charge-offs to average loans | 0.02 | % |  | — | % |  | — | % |  | 0.04 | % |  | — | % |  | 79.90 | % |  | 0.01 | %
Schedule Of Collateral Dependent Individually Analyzed Financing Receivables | The following table presents the carrying value and related allowance of collateral dependent individually evaluated loans by class segment at the dates indicated (in thousands):
| June 30, 2024 |  | December 31, 2023
| Carrying Value |  | Related Allowance |  | Carrying Value |  | Related Allowance
Commercial & industrial | $ | — |  |  | — |  |  | — |  |  | — |
Commercial, secured by real estate: |  |  |  |  |  |  |
Owner occupied | 56 |  |  | — |  |  | 72 |  |  | — |
Non-owner occupied | 2,642 |  |  | 1,180 |  |  | — |  |  | — |
Farmland | 52 |  |  | — |  |  | 51 |  |  | — |
Multi-family | — |  |  | — |  |  | — |  |  | — |
Construction loans secured by 1-4 family dwellings | — |  |  | — |  |  | — |  |  | — |
Construction loans secured by other real estate | — |  |  | — |  |  | — |  |  |
Residential real estate: |  |  |  |  |  |  |
Secured by senior liens on 1-4 family dwellings | 52 |  |  | 31 |  |  | — |  |  | — |
Secured by junior liens on 1-4 family dwellings | — |  |  | — |  |  | — |  |  | — |
Home equity line-of-credit loans | 32 |  |  | — |  |  | — |  |  | — |
Consumer | — |  |  | — |  |  | — |  |  | — |
Agricultural | 70 |  |  | 19 |  |  | — |  |  | — |
Other loans, including deposit overdrafts | — |  |  | — |  |  | — |  |  | — |
Total | $ | 2,904 |  |  | 1,230 |  |  | 123 |  |  | — |
Analysis of the Company's Loan Portfolio by Credit Quality Indicators | The following table presents the amortized cost basis of loans by vintage and credit quality indicators at June 30, 2024 and December 31, 2023 (in thousands):
| Term Loans by Origination Year |  |  |  |  |  |
| 2024 |  | 2023 |  | 2022 |  | 2021 |  | 2020 |  | Prior |  | Revolving Loans Amortized Cost Basis |  | Revolving Loans Converted to Term |  | Total
June 30, 2024 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial & industrial |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass | $ | 8,547 |  |  | 16,206 |  |  | 33,901 |  |  | 28,334 |  |  | 10,049 |  |  | 7,065 |  |  | 17,340 |  |  | — |  |  | 121,442 |
OAEM | — |  |  | — |  |  | 1,971 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 1,971 |
Substandard | — |  |  | — |  |  | 1,819 |  |  | 22 |  |  | 94 |  |  | 111 |  |  | 399 |  |  | — |  |  | 2,445 |
Doubtful | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total | 8,547 |  |  | 16,206 |  |  | 37,691 |  |  | 28,356 |  |  | 10,143 |  |  | 7,176 |  |  | 17,739 |  |  | — |  |  | 125,858 |
Gross charge-offs (1) | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Commercial, secured by real estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass | 18,404 |  |  | 105,556 |  |  | 192,828 |  |  | 163,075 |  |  | 104,000 |  |  | 363,476 |  |  | 153,540 |  |  | — |  |  | 1,100,879 |
OAEM | — |  |  | — |  |  | 2,692 |  |  | — |  |  | — |  |  | 891 |  |  | — |  |  | — |  |  | 3,583 |
Substandard | — |  |  | — |  |  | 7,537 |  |  | — |  |  | — |  |  | 3,846 |  |  | — |  |  | — |  |  | 11,383 |
Doubtful | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total | 18,404 |  |  | 105,556 |  |  | 203,057 |  |  | 163,075 |  |  | 104,000 |  |  | 368,213 |  |  | 153,540 |  |  | — |  |  | 1,115,845 |
Gross charge-offs (1) | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Residential real estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass | 17,882 |  |  | 61,613 |  |  | 75,968 |  |  | 91,234 |  |  | 55,100 |  |  | 114,999 |  |  | 38,826 |  |  | — |  |  | 455,622 |
OAEM | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 241 |  |  | — |  |  | — |  |  | 241 |
Substandard | — |  |  | 231 |  |  | 193 |  |  | 294 |  |  | 493 |  |  | 2,896 |  |  | 159 |  |  | — |  |  | 4,266 |
Doubtful | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total | 17,882 |  |  | 61,844 |  |  | 76,161 |  |  | 91,528 |  |  | 55,593 |  |  | 118,136 |  |  | 38,985 |  |  | — |  |  | 460,129 |
Gross charge-offs (1) | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Consumer |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass | 3,759 |  |  | 6,531 |  |  | 4,499 |  |  | 3,710 |  |  | 3,140 |  |  | 973 |  |  | 278 |  |  | — |  |  | 22,890 |
OAEM | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Substandard | — |  |  | — |  |  | 26 |  |  | — |  |  | 13 |  |  | 6 |  |  | — |  |  | — |  |  | 45 |
Doubtful | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total | 3,759 |  |  | 6,531 |  |  | 4,525 |  |  | 3,710 |  |  | 3,153 |  |  | 979 |  |  | 278 |  |  | — |  |  | 22,935 |
Gross charge-offs (1) | — |  |  | 1 |  |  | 39 |  |  | 3 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 43 |
Agricultural |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass | 59 |  |  | 1,494 |  |  | 411 |  |  | 156 |  |  | 395 |  |  | 28 |  |  | 9,134 |  |  | — |  |  | 11,677 |
OAEM | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Substandard | — |  |  | — |  |  | — |  |  | — |  |  | 70 |  |  | — |  |  | — |  |  | — |  |  | 70 |
Doubtful | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total | 59 |  |  | 1,494 |  |  | 411 |  |  | 156 |  |  | 465 |  |  | 28 |  |  | 9,134 |  |  | — |  |  | 11,747 |
Gross charge-offs (1) | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Other |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 233 |  |  | — |  |  | 233 |
OAEM | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Substandard | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Doubtful | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 233 |  |  | — |  |  | 233 |
Gross charge-offs (1) | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 121 |  |  | — |  |  | 121 |
Total loans | $ | 48,651 |  |  | 191,631 |  |  | 321,845 |  |  | 286,825 |  |  | 173,354 |  |  | 494,532 |  |  | 219,909 |  |  | — |  |  | 1,736,747 |
(1) - for the six months ended June 30, 2024.
| Term Loans by Origination Year |  |  |  |  |  |
| 2023 |  | 2022 |  | 2021 |  | 2020 |  | 2019 |  | Prior |  | Revolving Loans Amortized Cost Basis |  | Revolving Loans Converted to Term |  | Total
December 31, 2023 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial & industrial |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass | $ | 17,169 |  |  | 30,518 |  |  | 29,587 |  |  | 11,426 |  |  | 2,732 |  |  | 5,641 |  |  | 16,919 |  |  | 113 |  |  | 114,105 |
OAEM | — |  |  | — |  |  | 1,474 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 1,474 |
Substandard | — |  |  | 1,813 |  |  | — |  |  | 105 |  |  | 1,592 |  |  | 137 |  |  | 1,315 |  |  | — |  |  | 4,962 |
Doubtful | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total | 17,169 |  |  | 32,331 |  |  | 31,061 |  |  | 11,531 |  |  | 4,324 |  |  | 5,778 |  |  | 18,234 |  |  | 113 |  |  | 120,541 |
Gross charge-offs (2) | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 15 |  |  | — |  |  | — |  |  | 15 |
Commercial, secured by real estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass | 99,055 |  |  | 200,735 |  |  | 156,865 |  |  | 109,810 |  |  | 92,895 |  |  | 283,564 |  |  | 141,354 |  |  | 6,056 |  |  | 1,090,334 |
OAEM | — |  |  | 7,671 |  |  | — |  |  | — |  |  | — |  |  | 3,004 |  |  | — |  |  | — |  |  | 10,675 |
Substandard | — |  |  | — |  |  | — |  |  | — |  |  | 1,648 |  |  | 2,987 |  |  | — |  |  | — |  |  | 4,635 |
Doubtful | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total | 99,055 |  |  | 208,406 |  |  | 156,865 |  |  | 109,810 |  |  | 94,543 |  |  | 289,555 |  |  | 141,354 |  |  | 6,056 |  |  | 1,105,644 |
Gross charge-offs (2) | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Residential real estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass | 55,232 |  |  | 83,511 |  |  | 107,120 |  |  | 62,177 |  |  | 19,208 |  |  | 95,643 |  |  | 33,800 |  |  | — |  |  | 456,691 |
OAEM | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 18 |  |  | — |  |  | — |  |  | 18 |
Substandard | — |  |  | 446 |  |  | — |  |  | 217 |  |  | — |  |  | 3,062 |  |  | 170 |  |  | — |  |  | 3,895 |
Doubtful | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total | 55,232 |  |  | 83,957 |  |  | 107,120 |  |  | 62,394 |  |  | 19,208 |  |  | 98,723 |  |  | 33,970 |  |  | — |  |  | 460,604 |
Gross charge-offs (2) | — |  |  | — |  |  | — |  |  | — |  |  | 4 |  |  | — |  |  | — |  |  | — |  |  | 4 |
Consumer |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass | 8,087 |  |  | 5,820 |  |  | 4,868 |  |  | 4,671 |  |  | 1,382 |  |  | 304 |  |  | 460 |  |  | — |  |  | 25,592 |
OAEM | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Substandard | — |  |  | — |  |  | — |  |  | — |  |  | 8 |  |  | — |  |  | — |  |  | — |  |  | 8 |
Doubtful | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total | 8,087 |  |  | 5,820 |  |  | 4,868 |  |  | 4,671 |  |  | 1,390 |  |  | 304 |  |  | 460 |  |  | — |  |  | 25,600 |
Gross charge-offs (2) | — |  |  | — |  |  | 62 |  |  | 21 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 83 |
Agricultural |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass | 1,883 |  |  | 464 |  |  | 197 |  |  | 694 |  |  | 46 |  |  | 31 |  |  | 7,685 |  |  | — |  |  | 11,000 |
OAEM | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Substandard | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Doubtful | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total | 1,883 |  |  | 464 |  |  | 197 |  |  | 694 |  |  | 46 |  |  | 31 |  |  | 7,685 |  |  | — |  |  | 11,000 |
Gross charge-offs (2) | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Other |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 82 |  |  | — |  |  | 82 |
OAEM | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Substandard | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Doubtful | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 82 |  |  | — |  |  | 82 |
Gross charge-offs (2) | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 166 |  |  | — |  |  | 166 |
Total loans | $ | 181,426 |  |  | 330,978 |  |  | 300,111 |  |  | 189,100 |  |  | 119,511 |  |  | 394,391 |  |  | 201,785 |  |  | 6,169 |  |  | 1,723,471 |
(2) - for the year ended December 31, 2023.
Loan Portfolio Aging Analysis | A loan portfolio aging analysis by class segment at June 30, 2024 and December 31, 2023 is as follows (in thousands):
| 30-59 Days Past Due |  | 60-89 Days Past Due |  | 90 Days or More Past Due |  | Total Past Due |  | Current |  | Total Loans Receivable |  | 90 Days or More Past Due and Accruing
June 30, 2024 |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial & industrial | $ | — |  |  | — |  |  | — |  |  | — |  |  | 125,858 |  |  | 125,858 |  |  | — |
Commercial, secured by real estate: |  |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied | — |  |  | — |  |  | — |  |  | — |  |  | 218,470 |  |  | 218,470 |  |  | — |
Non-owner occupied | 245 |  |  | — |  |  | 2,642 |  |  | 2,887 |  |  | 519,114 |  |  | 522,001 |  |  | — |
Farmland | — |  |  | — |  |  | — |  |  | — |  |  | 37,507 |  |  | 37,507 |  |  | — |
Multi-family | — |  |  | — |  |  | — |  |  | — |  |  | 227,680 |  |  | 227,680 |  |  | — |
Construction loans secured by 1-4 family dwellings | — |  |  | — |  |  | — |  |  | — |  |  | 13,020 |  |  | 13,020 |  |  | — |
Construction loans secured by other real estate | — |  |  | — |  |  | — |  |  | — |  |  | 97,167 |  |  | 97,167 |  |  | — |
Residential real estate: |  |  |  |  |  |  |  |  |  |  |  |  |
Secured by senior liens on 1-4 family dwellings | 321 |  |  | 107 |  |  | 127 |  |  | 555 |  |  | 395,001 |  |  | 395,556 |  |  | 127 |
Secured by junior liens on 1-4 family dwellings | 26 |  |  | — |  |  | — |  |  | 26 |  |  | 22,223 |  |  | 22,249 |  |  | — |
Home equity line-of-credit loans | 520 |  |  | 51 |  |  | 32 |  |  | 603 |  |  | 41,721 |  |  | 42,324 |  |  | 32 |
Consumer | 55 |  |  | 13 |  |  | — |  |  | 68 |  |  | 22,867 |  |  | 22,935 |  |  | — |
Agricultural | — |  |  | — |  |  | 70 |  |  | 70 |  |  | 11,677 |  |  | 11,747 |  |  | — |
Other | 233 |  |  | — |  |  | — |  |  | 233 |  |  | — |  |  | 233 |  |  | — |
Total | $ | 1,400 |  |  | 171 |  |  | 2,871 |  |  | 4,442 |  |  | 1,732,305 |  |  | 1,736,747 |  |  | 159 |
December 31, 2023 |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial & industrial | $ | — |  |  | — |  |  | — |  |  | — |  |  | 120,541 |  |  | 120,541 |  |  | — |
Commercial, secured by real estate: |  |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied | — |  |  | — |  |  | 72 |  |  | 72 |  |  | 206,633 |  |  | 206,705 |  |  | 72 |
Non-owner occupied | 2,645 |  |  | — |  |  | — |  |  | 2,645 |  |  | 498,463 |  |  | 501,108 |  |  | — |
Farms | — |  |  | — |  |  | — |  |  | — |  |  | 37,367 |  |  | 37,367 |  |  | — |
Multi-family | — |  |  | — |  |  | — |  |  | — |  |  | 240,033 |  |  | 240,033 |  |  | — |
Construction loans secured by 1-4 family dwellings | — |  |  | — |  |  | — |  |  | — |  |  | 9,058 |  |  | 9,058 |  |  | — |
Construction loans secured by other real estate | — |  |  | — |  |  | — |  |  | — |  |  | 111,373 |  |  | 111,373 |  |  | — |
Residential real estate |  |  |  |  |  |  |  |  |  |  |  |  |
Secured by senior liens on 1-4 family dwellings | 1,020 |  |  | 414 |  |  | 29 |  |  | 1,463 |  |  | 400,563 |  |  | 402,026 |  |  | — |
Secured by junior liens on 1-4 family dwellings | 27 |  |  | — |  |  | — |  |  | 27 |  |  | 19,972 |  |  | 19,999 |  |  | — |
Home equity line-of-credit loans | 174 |  |  | 30 |  |  | — |  |  | 204 |  |  | 38,375 |  |  | 38,579 |  |  | — |
Consumer | 136 |  |  | — |  |  | — |  |  | 136 |  |  | 25,464 |  |  | 25,600 |  |  | — |
Agricultural | — |  |  | — |  |  | — |  |  | — |  |  | 11,000 |  |  | 11,000 |  |  | — |
Other | 82 |  |  | — |  |  | — |  |  | 82 |  |  | — |  |  | 82 |  |  | — |
Total | $ | 4,084 |  |  | 444 |  |  | 101 |  |  | 4,629 |  |  | 1,718,842 |  |  | 1,723,471 |  |  | 72 |
Schedule of Troubled Debt Restructurings, Modification Type | The following table presents the amortized cost basis at June 30, 2024 of loan modifications made to borrowers experiencing financial difficulty, disaggregated by class of financing receivable and type of concession granted (in thousands):
| Interest Rate Reduction |  | Extended Maturity |  | Principal Forgiveness |  | Payment Deferral |  |  |  | Total Modifications |  | Percent of Total Class
Three Months Ended June 30, 2024
Commercial & industrial | $ | — |  |  | — |  |  | — |  |  | 1,813 |  |  |  |  | 1,813 |  |  | 1.44 | %
Commercial, secured by real estate, non-owner occupied | — |  |  | — |  |  | — |  |  | — |  |  |  |  | — |  |  | — | %
Residential real estate, secured by senior liens on 1-4 family dwellings | — |  |  | — |  |  | — |  |  | — |  |  |  |  | — |  |  | — | %
Total | $ | — |  |  | — |  |  | — |  |  | 1,813 |  |  |  |  | 1,813 |  |  |
Six Months Ended June 30, 2024
Commercial & industrial | $ | — |  |  | 1,793 |  |  | — |  |  | 1,813 |  |  |  |  | 3,606 |  |  | 2.87 | %
Commercial, secured by real estate, non-owner occupied | — |  |  | 2,642 |  |  | — |  |  | — |  |  |  |  | 2,642 |  |  | 0.51 | %
Residential real estate, secured by senior liens on 1-4 family dwellings | $ | — |  |  | — |  |  | — |  |  | — |  |  |  |  | — |  |  | — | %
Total | $ | — |  |  | 4,435 |  |  | — |  |  | 1,813 |  |  |  |  | 6,248 |  |  |
Three Months Ended June 30, 2023
Commercial & industrial | $ | — |  |  | — |  |  | — |  |  | — |  |  |  |  | — |  |  | — | %
Commercial, secured by real estate, non-owner occupied | — |  |  | — |  |  | — |  |  | — |  |  |  |  | — |  |  | — | %
Residential real estate, secured by senior liens on 1-4 family dwellings | — |  |  | — |  |  | — |  |  | 325 |  |  |  |  | 325 |  |  | 0.12 | %
Total | $ | — |  |  | — |  |  | — |  |  | 325 |  |  |  |  | 325 |  |  |
Six Months Ended June 30, 2023
Commercial & industrial | $ | — |  |  | — |  |  | — |  |  | — |  |  |  |  | — |  |  | — | %
Commercial, secured by real estate, non-owner occupied | — |  |  | — |  |  | — |  |  | — |  |  |  |  | — |  |  | — | %
Residential real estate, secured by senior liens on 1-4 family dwellings | — |  |  | — |  |  | — |  |  | 325 |  |  |  |  | 325 |  |  | 0.12 | %
Total | $ | — |  |  | — |  |  | — |  |  | 325 |  |  |  |  | 325 |  |  |

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