XML 23 R16.htm IDEA: XBRL DOCUMENT
v3.25.1

Loans | 3 Months Ended
--- | ---
Mar. 31, 2025
Receivables [Abstract] |
Loans | Note 6: Loans Major classifications of loans at the indicated dates are as follows:
|  | March 31, |  |  | December 31, |
(In thousands) |  | 2025 |  |  | 2024 |
Residential mortgage loans: |  |  |  |  |  |
1-4 family first-lien residential mortgages |  | $ | 243,854 |  |  | $ | 251,373 |
Construction |  |  | 3,162 |  |  |  | 4,864 |
Total residential mortgage loans |  |  | 247,016 |  |  |  | 256,237 |
Commercial loans: |  |  |  |  |  |
Real estate |  |  | 381,479 |  |  |  | 377,619 |
Lines of credit |  |  | 65,074 |  |  |  | 67,602 |
Other commercial and industrial |  |  | 91,644 |  |  |  | 89,800 |
Paycheck Protection Program loans |  |  | 96 |  |  |  | 113 |
Tax exempt loans |  |  | 4,446 |  |  |  | 4,544 |
Total commercial loans |  |  | 542,739 |  |  |  | 539,678 |
Consumer loans: |  |  |  |  |  |
Home equity and junior liens |  |  | 52,315 |  |  |  | 51,948 |
Other consumer |  |  | 71,681 |  |  |  | 72,710 |
Total consumer loans |  |  | 123,996 |  |  |  | 124,658 |
Subtotal loans |  |  | 913,751 |  |  |  | 920,573 |
Net deferred loan fees |  |  | (1,601 | ) |  |  | (1,587 | )
Loans, net of deferred fees |  |  | 912,150 |  |  |  | 918,986 |
Less allowance for credit losses |  |  | 17,407 |  |  |  | 17,243 |
Loans receivable, net |  | $ | 894,743 |  |  | $ | 901,743 |
Although the Bank may sometimes purchase or fund loan participation interests outside its primary market areas, the Bank generally originates residential mortgage, commercial, and consumer loans largely to customers throughout Oswego and Onondaga counties. Although the Bank has a diversified loan portfolio, a substantial portion of its borrowers’ abilities to honor their loan contracts is dependent upon the counties’ employment and economic conditions. Periodically, the Bank acquires diversified pools of loans, originated by unrelated third parties, as part of the Company’s overall balance sheet management strategies. These acquisitions took place with nine separate transactions, that occurred between 2017 and 2019, with an additional six transactions occurring in 2021, and one transaction in 2024. The following tables detail the purchased loan pool positions held by the Bank at March 31, 2025 and December 31, 2024 (the month/year of the earliest acquisition date is depicted in parentheses):
(In thousands, except number of loans) |  | March 31, 2025 |
|  | Original Balance |  |  | Current Balance |  |  | Unamortized Premium/ (Discount) |  |  | Number of Loans |  |  | Maturity Range (in years) |  | Cumulative net charge-offs |
Commercial and industrial loans (6/2019) |  | $ | 6,800 |  |  | $ | 1,100 |  |  | $ | - |  |  |  | 18 |  |  | 1-5 |  | $ | - |
Home equity lines of credit (8/2019) |  |  | 21,900 |  |  |  | 3,300 |  |  |  | 4 |  |  |  | 88 |  |  | 4-25 |  |  | 97 |
Unsecured consumer loan pool 2 (11/2019) |  |  | 26,600 |  |  |  | 4 |  |  |  | - |  |  |  | 3 |  |  | 0-1 |  |  | - |
Residential real estate loans (12/2019) |  |  | 4,300 |  |  |  | 4,200 |  |  |  | 277 |  |  |  | 54 |  |  | 16-24 |  |  | - |
Unsecured consumer loan pool 1 (12/2019) |  |  | 5,400 |  |  |  | 400 |  |  |  | - |  |  |  | 36 |  |  | 0-2 |  |  | - |
Unsecured consumer installment loans pool 3 (12/2019)(2) |  |  | 10,300 |  |  |  | 160 |  |  |  | - |  |  |  | 65 |  |  | 0-8 |  |  | 109 |
Secured consumer installment loans pool 4 (12/2020) |  |  | 14,500 |  |  |  | 9,000 |  |  |  | (1,212 | ) |  |  | 468 |  |  | 20-24 |  |  | 3 |
Unsecured consumer loans pool 5 (1/2021)(1) |  |  | 24,400 |  |  |  | 12,300 |  |  |  | (330 | ) |  |  | 585 |  |  | 6-21 |  |  | 1,192 |
Revolving commercial line of credit 1 (3/2021) |  |  | 11,600 |  |  |  | - |  |  |  | - |  |  |  | 1 |  |  | 0 |  |  | - |
Secured consumer installment loans (11/2021) |  |  | 21,300 |  |  |  | 16,000 |  |  |  | (2,541 | ) |  |  | 794 |  |  | 16-24 |  |  | 506 |
Unsecured consumer loans pool 6 (11/2021)(1) |  |  | 22,200 |  |  |  | 14,800 |  |  |  | (2,016 | ) |  |  | 500 |  |  | 6-23 |  |  | 1,145 |
Revolving commercial line of credit 1 (7/2024) |  |  | 1,050 |  |  |  | 7,000 |  |  |  | 28 |  |  |  | 1 |  |  | 0-1 |  |  | - |
Total |  | $ | 170,350 |  |  | $ | 68,264 |  |  | $ | (5,790 | ) |  |  | 2,613 |  |  |  |  | $ | 3,052 |
(In thousands, except number of loans) |  | December 31, 2024 |
|  | Original Balance |  |  | Current Balance |  |  | Unamortized Premium/ (Discount) |  |  | Number of Loans |  |  | Maturity Range (in years) |  | Cumulative net charge-offs |
Commercial and industrial loans (6/2019) |  | $ | 6,800 |  |  |  | 1,200 |  |  |  | - |  |  |  | 19 |  |  | 1-5 |  |  | - |
Home equity lines of credit (8/2019) |  |  | 21,900 |  |  |  | 3,500 |  |  |  | 5 |  |  |  | 92 |  |  | 4-25 |  |  | 97 |
Unsecured consumer loan pool 2 (11/2019) |  |  | 26,600 |  |  |  | 10 |  |  |  | - |  |  |  | 12 |  |  | 0-1 |  |  | - |
Residential real estate loans (12/2019) |  |  | 4,300 |  |  |  | 4,200 |  |  |  | 278 |  |  |  | 54 |  |  | 16-25 |  |  | - |
Unsecured consumer loan pool 1 (12/2019) |  |  | 5,400 |  |  |  | 500 |  |  |  | - |  |  |  | 41 |  |  | 1-2 |  |  | - |
Unsecured consumer installment loans pool 3 (12/2019)(2) |  |  | 10,300 |  |  |  | 150 |  |  |  | 3 |  |  |  | 79 |  |  | 0-8 |  |  | 112 |
Secured consumer installment loans pool 4 (12/2020) |  |  | 14,500 |  |  |  | 9,300 |  |  |  | (1,257 | ) |  |  | 475 |  |  | 21-24 |  |  | 22 |
Unsecured consumer loans pool 5 (1/2021)(1) |  |  | 24,400 |  |  |  | 12,600 |  |  |  | (342 | ) |  |  | 595 |  |  | 6-21 |  |  | 1,124 |
Revolving commercial line of credit 1 (3/2021) |  |  | 11,600 |  |  |  | 7,900 |  |  |  | - |  |  |  | 1 |  |  | 0-1 |  |  | - |
Secured consumer installment loans (11/2021) |  |  | 21,300 |  |  |  | 16,300 |  |  |  | (2,613 | ) |  |  | 802 |  |  | 17-24 |  |  | 467 |
Unsecured consumer loans pool 6 (11/2021)(1) |  |  | 22,200 |  |  |  | 15,200 |  |  |  | (2,069 | ) |  |  | 506 |  |  | 7-23 |  |  | 1,196 |
Revolving commercial line of credit 1 (7/2024) |  |  | 1,050 |  |  |  | 4,800 |  |  |  | 31 |  |  |  | 1 |  |  | 0-1 |  |  | - |
Total |  | $ | 170,350 |  |  | $ | 75,660 |  |  | $ | (5,964 | ) |  |  | 2,677 |  |  |  |  | $ | 3,018 |
1 On December 7, 2023, the Bank settled two pay-fixed interest rate swap derivative contracts, previously established with an unaffiliated third party and designated as fair value interest rate hedges. The hedging swap contracts were related to two purchased consumer installment loan pools comprised of loans secured by residential home solar power infrastructure. These contracts were entered into on February 13, 2021 (notional amount of $12.2 million) and December 8, 2021 (notional amount of $8.5 million). The Bank realized gains related to the settlement of these two hedging contracts were $117,000 and $694,000, respectively. These gains on the extinguishment of the hedging swap contracts are reported as a reduction of the carrying value of the hedged loan pools and will be recognized as an enhancement to the reported yield on those loan pools over the original contractual life of the hedging swap contracts. The unamortized portion of these gains totaled $676,000 at March 31, 2025. 2 In December 2023, the primary servicer for a purchased pool of consumer installment loans declared bankruptcy and the Bank placed the loans within the serviced pool on nonaccrual status pending the release of collected funds by the U.S. Bankruptcy Court of jurisdiction. The current balance reflects anticipated principal payments that are expected to be received from the pool’s underlying borrowers. At March 31, 2025, approximately $155,000 remains due from borrowers under the scheduled repayment terms of their original loan agreements. Under a series of released orders from the Court, monthly payments to the Bank resumed in late 2024 and the Bank’s management expects to ultimately collect substantially all of the outstanding principal balance collected from the pool’s underlying borrowers. Therefore, management does not consider the loans in this pool to be impaired and the loans within the serviced pool are back on accrual status at March 31, 2025. On both March 31, 2025 and December 31, 2024, the allowance for credit loss ("ACL") related to these pools was $3.9 million. As of March 31, 2025 and December 31, 2024, residential mortgage loans with a carrying value of $109.5 million and $113.8 million, respectively, have been pledged by the Company to the Federal Home Loan Bank of New York (“FHLBNY”) under a blanket collateral agreement to secure the Company’s line of credit and term borrowings. Loan Origination / Risk Management The Company’s lending policies and procedures are presented in Note 5 to the audited consolidated financial statements included in the 2024 Annual Report on Form 10-K filed with the Securities and Exchange Commission on March 31, 2025 and have not changed. As part of the execution of the Company’s overall balance sheet management strategies, the Bank will acquire participating interests in loans originated by unrelated third parties on an occasional basis. The purchase of participations in loans that are originated by third parties only occurs after the completion of thorough pre-acquisition due diligence. Loans in which the Company acquires a participating interest are determined to meet, in all material respects, the Company’s internal underwriting policies, including credit and collateral suitability thresholds, prior to acquisition. In addition, the financial condition of the originating financial institutions, which are generally retained as the ongoing loan servicing provider for participations acquired by the Bank, are analyzed prior to the acquisition of the participating interests and monitored on a regular basis thereafter for the life of those interests. To develop and document a systematic methodology for determining the allowance for credit losses, the Company has divided the loan portfolio into three portfolio segments, each with different risk characteristics but with similar methodologies for assessing risk. Each portfolio segment is broken down into loan classes where appropriate. Loan classes contain unique measurement attributes, risk characteristics, and methods for monitoring and assessing risk that are necessary to develop the allowance for credit losses. Unique characteristics such as borrower type, loan type, collateral type, and risk characteristics define each class. The following table illustrates the portfolio segments and classes for the Company’s loan portfolio:
Portfolio Segment | Class
Residential Mortgage Loans | 1-4 family first-lien residential mortgages
| Construction
Commercial Loans | Real estate
| Lines of credit
| Other commercial and industrial
| Tax exempt loans
Consumer Loans | Home equity and junior liens
| Other consumer
The following tables present the classes of the loan portfolio as of March 31, 2025, summarized by the aggregate pass rating and the classified ratings of special mention, substandard and doubtful within the Company's internal risk rating system as of the dates indicated:
|  | Term Loans By Origination Year |  |  | Revolving |  |  | Revolving loans converted to |  |  |  |
(In thousands) |  | 2025 |  |  | 2024 |  |  | 2023 |  |  | 2022 |  |  | 2021 |  |  | Prior |  |  | loans |  |  | term loans |  |  | Total |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 10,901 |  |  | $ | 46,380 |  |  | $ | 46,770 |  |  | $ | 61,063 |  |  | $ | 49,483 |  |  | $ | 131,609 |  |  | $ | - |  |  | $ | - |  |  | $ | 346,206 |
Special Mention |  |  | 2,483 |  |  |  | - |  |  |  | - |  |  |  | 7,509 |  |  |  | - |  |  |  | 4,037 |  |  |  | - |  |  |  | - |  |  |  | 14,029 |
Substandard |  |  | - |  |  |  | 838 |  |  |  | 4,147 |  |  |  | 8,616 |  |  |  | 4,708 |  |  |  | 2,727 |  |  |  | - |  |  |  | - |  |  |  | 21,036 |
Doubtful |  |  | - |  |  |  | - |  |  |  | 150 |  |  |  | - |  |  |  | - |  |  |  | 58 |  |  |  | - |  |  |  | - |  |  |  | 208 |
Total commercial real estate |  |  | 13,384 |  |  |  | 47,218 |  |  |  | 51,067 |  |  |  | 77,188 |  |  |  | 54,191 |  |  |  | 138,431 |  |  |  | - |  |  |  | - |  |  |  | 381,479 |
Commercial lines of credit: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 54,113 |  |  |  | 2,598 |  |  |  | 56,711 |
Special Mention |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 6,676 |  |  |  | - |  |  |  | 6,676 |
Substandard |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 1,133 |  |  |  | 554 |  |  |  | 1,687 |
Doubtful |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Total commercial lines of credit |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 61,922 |  |  |  | 3,152 |  |  |  | 65,074 |
Other commercial and industrial: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  |  | 3,776 |  |  |  | 14,430 |  |  |  | 19,958 |  |  |  | 13,477 |  |  |  | 3,429 |  |  |  | 17,362 |  |  |  | 7,073 |  |  |  | - |  |  |  | 79,505 |
Special Mention |  |  | 518 |  |  |  | 2,280 |  |  |  | 2,169 |  |  |  | 14 |  |  |  | 281 |  |  |  | 27 |  |  |  | - |  |  |  | - |  |  |  | 5,289 |
Substandard |  |  | - |  |  |  | - |  |  |  | 128 |  |  |  | 1,077 |  |  |  | 199 |  |  |  | 4,665 |  |  |  | - |  |  |  | - |  |  |  | 6,069 |
Doubtful |  |  | - |  |  |  | - |  |  |  | 328 |  |  |  | 24 |  |  |  | 429 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 781 |
Total other commercial and industrial |  |  | 4,294 |  |  |  | 16,710 |  |  |  | 22,583 |  |  |  | 14,592 |  |  |  | 4,338 |  |  |  | 22,054 |  |  |  | 7,073 |  |  |  | - |  |  |  | 91,644 |
Paycheck Protection Program loans |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 96 |  |  |  | - |  |  |  | - |  |  |  | 96 |
Special Mention |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Substandard |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Doubtful |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Total Paycheck Protection Program loans |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 96 |  |  |  | - |  |  |  | - |  |  |  | 96 |
Tax exempt loans |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  |  | - |  |  |  | 87 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 4,359 |  |  |  | - |  |  |  | - |  |  |  | 4,446 |
Special Mention |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Substandard |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Doubtful |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Total tax exempt loans |  |  | - |  |  |  | 87 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 4,359 |  |  |  | - |  |  |  | - |  |  |  | 4,446 |
|  | Term Loans By Origination Year |  |  | Revolving |  |  | Revolving loans converted to |  |  |  |
(In thousands) |  | 2025 |  |  | 2024 |  |  | 2023 |  |  | 2022 |  |  | 2021 |  |  | Prior |  |  | loans |  |  | term loans |  |  | Total |
1-4 family first-lien residential mortgages: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 3,193 |  |  | $ | 8,524 |  |  | $ | 15,743 |  |  | $ | 28,242 |  |  | $ | 45,288 |  |  | $ | 139,885 |  |  | $ | - |  |  | $ | - |  |  | $ | 240,875 |
Special Mention |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 599 |  |  |  | - |  |  |  | - |  |  |  | 599 |
Substandard |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 102 |  |  |  | 91 |  |  |  | 1,217 |  |  |  | - |  |  |  | - |  |  |  | 1,410 |
Doubtful |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 970 |  |  |  | - |  |  |  | - |  |  |  | 970 |
Total 1-4 family first-lien residential mortgages |  |  | 3,193 |  |  |  | 8,524 |  |  |  | 15,743 |  |  |  | 28,344 |  |  |  | 45,379 |  |  |  | 142,671 |  |  |  | - |  |  |  | - |  |  |  | 243,854 |
Construction: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  |  | - |  |  |  | 3,162 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 3,162 |
Special Mention |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Substandard |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Doubtful |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Total construction |  |  | - |  |  |  | 3,162 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 3,162 |
Home equity and junior liens: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  |  | 3,684 |  |  |  | 2,753 |  |  |  | 3,888 |  |  |  | 3,053 |  |  |  | 2,816 |  |  |  | 12,531 |  |  |  | 21,502 |  |  |  | 903 |  |  |  | 51,130 |
Special Mention |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 53 |  |  |  | 20 |  |  |  | - |  |  |  | 73 |
Substandard |  |  | - |  |  |  | - |  |  |  | 63 |  |  |  | - |  |  |  | 12 |  |  |  | 365 |  |  |  | 657 |  |  |  | 6 |  |  |  | 1,103 |
Doubtful |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 9 |  |  |  | 9 |
Total home equity and junior liens |  |  | 3,684 |  |  |  | 2,753 |  |  |  | 3,951 |  |  |  | 3,053 |  |  |  | 2,828 |  |  |  | 12,949 |  |  |  | 22,179 |  |  |  | 918 |  |  |  | 52,315 |
Other Consumer: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  |  | 1,668 |  |  |  | 3,442 |  |  |  | 58,071 |  |  |  | 3,542 |  |  |  | 1,886 |  |  |  | 2,951 |  |  |  | - |  |  |  | - |  |  |  | 71,560 |
Special Mention |  |  | - |  |  |  | - |  |  |  | 6 |  |  |  | 1 |  |  |  | - |  |  |  | 15 |  |  |  | - |  |  |  | - |  |  |  | 22 |
Substandard |  |  | - |  |  |  | - |  |  |  | 18 |  |  |  | 16 |  |  |  | 65 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 99 |
Doubtful |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Total other consumer |  |  | 1,668 |  |  |  | 3,442 |  |  |  | 58,095 |  |  |  | 3,559 |  |  |  | 1,951 |  |  |  | 2,966 |  |  |  | - |  |  |  | - |  |  |  | 71,681 |
Net deferred loan fees |  |  | (637 | ) |  |  | 125 |  |  |  | 30 |  |  |  | (180 | ) |  |  | (192 | ) |  |  | (747 | ) |  |  | - |  |  |  | - |  |  |  | (1,601 | )
Total loans |  | $ | 25,586 |  |  | $ | 82,021 |  |  | $ | 151,469 |  |  | $ | 126,556 |  |  | $ | 108,495 |  |  | $ | 322,779 |  |  | $ | 91,174 |  |  | $ | 4,070 |  |  | $ | 912,150 |
The following tables present the classes of the loan portfolio as of December 31, 2024, summarized by the aggregate pass rating and the classified ratings of special mention, substandard and doubtful within the Company's internal risk rating system as of the dates indicated:
|  | Term Loans By Origination Year |  |  | Revolving |  |  | Revolving loans converted to |  |  |  |
(In thousands) |  | 2024 |  |  | 2023 |  |  | 2022 |  |  | 2021 |  |  | 2020 |  |  | Prior |  |  | loans |  |  | term loans |  |  | Total |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 45,123 |  |  | $ | 51,531 |  |  | $ | 61,943 |  |  | $ | 50,014 |  |  | $ | 27,688 |  |  | $ | 107,106 |  |  | $ | - |  |  | $ | - |  |  | $ | 343,405 |
Special Mention |  |  | - |  |  |  | - |  |  |  | 16,160 |  |  |  | - |  |  |  | - |  |  |  | 4,370 |  |  |  | - |  |  |  | - |  |  |  | 20,530 |
Substandard |  |  | 838 |  |  |  | 4,165 |  |  |  | 500 |  |  |  | 4,819 |  |  |  | 215 |  |  |  | 2,938 |  |  |  | - |  |  |  | - |  |  |  | 13,475 |
Doubtful |  |  | - |  |  |  | 150 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 59 |  |  |  | - |  |  |  | - |  |  |  | 209 |
Total commercial real estate |  |  | 45,961 |  |  |  | 55,846 |  |  |  | 78,603 |  |  |  | 54,833 |  |  |  | 27,903 |  |  |  | 114,473 |  |  |  | - |  |  |  | - |  |  |  | 377,619 |
Commercial lines of credit: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 57,618 |  |  |  | 2,495 |  |  |  | 60,113 |
Special Mention |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 5,622 |  |  |  | 190 |  |  |  | 5,812 |
Substandard |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 1,309 |  |  |  | 368 |  |  |  | 1,677 |
Doubtful |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Total commercial lines of credit |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 64,549 |  |  |  | 3,053 |  |  |  | 67,602 |
Other commercial and industrial: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  |  | 14,141 |  |  |  | 20,814 |  |  |  | 14,160 |  |  |  | 4,186 |  |  |  | 3,987 |  |  |  | 14,609 |  |  |  | 6,022 |  |  |  | - |  |  |  | 77,919 |
Special Mention |  |  | 2,640 |  |  |  | 2,220 |  |  |  | 65 |  |  |  | 258 |  |  |  | 34 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 5,217 |
Substandard |  |  | - |  |  |  | 132 |  |  |  | 1,041 |  |  |  | - |  |  |  | 312 |  |  |  | 4,398 |  |  |  | - |  |  |  | - |  |  |  | 5,883 |
Doubtful |  |  | - |  |  |  | 328 |  |  |  | 24 |  |  |  | 429 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 781 |
Total other commercial and industrial |  |  | 16,781 |  |  |  | 23,494 |  |  |  | 15,290 |  |  |  | 4,873 |  |  |  | 4,333 |  |  |  | 19,007 |  |  |  | 6,022 |  |  |  | - |  |  |  | 89,800 |
Paycheck Protection Program loans |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 113 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 113 |
Special Mention |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Substandard |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Doubtful |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Total Paycheck Protection Program loans |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 113 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 113 |
Tax exempt loans |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  |  | 87 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 94 |  |  |  | 4,363 |  |  |  | - |  |  |  | - |  |  |  | 4,544 |
Special Mention |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Substandard |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Doubtful |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Total tax exempt loans |  |  | 87 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 94 |  |  |  | 4,363 |  |  |  | - |  |  |  | - |  |  |  | 4,544 |
|  | Term Loans By Origination Year |  |  | Revolving |  |  | Revolving loans converted to |  |  |  |
(In thousands) |  | 2024 |  |  | 2023 |  |  | 2022 |  |  | 2021 |  |  | 2020 |  |  | Prior |  |  | loans |  |  | term loans |  |  | Total |
1-4 family first-lien residential mortgages: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 11,085 |  |  | $ | 15,922 |  |  | $ | 29,167 |  |  | $ | 48,525 |  |  | $ | 35,973 |  |  | $ | 107,571 |  |  | $ | - |  |  | $ | - |  |  | $ | 248,243 |
Special Mention |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 554 |  |  |  | 473 |  |  |  | - |  |  |  | - |  |  |  | 1,027 |
Substandard |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 91 |  |  |  | 207 |  |  |  | 713 |  |  |  | - |  |  |  | - |  |  |  | 1,011 |
Doubtful |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 152 |  |  |  | 940 |  |  |  | - |  |  |  | - |  |  |  | 1,092 |
Total 1-4 family first-lien residential mortgages |  |  | 11,085 |  |  |  | 15,922 |  |  |  | 29,167 |  |  |  | 48,616 |  |  |  | 36,886 |  |  |  | 109,697 |  |  |  | - |  |  |  | - |  |  |  | 251,373 |
Construction: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  |  | 4,864 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 4,864 |
Special Mention |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Substandard |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Doubtful |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Total construction |  |  | 4,864 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 4,864 |
Home equity and junior liens: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  |  | 6,113 |  |  |  | 4,092 |  |  |  | 3,181 |  |  |  | 2,906 |  |  |  | 1,692 |  |  |  | 11,807 |  |  |  | 20,352 |  |  |  | 706 |  |  |  | 50,849 |
Special Mention |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 75 |  |  |  | 20 |  |  |  | - |  |  |  | 95 |
Substandard |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 12 |  |  |  | - |  |  |  | 320 |  |  |  | 657 |  |  |  | 6 |  |  |  | 995 |
Doubtful |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 9 |  |  |  | 9 |
Total home equity and junior liens |  |  | 6,113 |  |  |  | 4,092 |  |  |  | 3,181 |  |  |  | 2,918 |  |  |  | 1,692 |  |  |  | 12,202 |  |  |  | 21,029 |  |  |  | 721 |  |  |  | 51,948 |
Other Consumer: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  |  | 4,475 |  |  |  | 58,818 |  |  |  | 3,908 |  |  |  | 2,021 |  |  |  | 1,031 |  |  |  | 2,305 |  |  |  | - |  |  |  | - |  |  |  | 72,558 |
Special Mention |  |  | 2 |  |  |  | 2 |  |  |  | 20 |  |  |  | 5 |  |  |  | 24 |  |  |  | 13 |  |  |  | - |  |  |  | - |  |  |  | 66 |
Substandard |  |  | - |  |  |  | - |  |  |  | 10 |  |  |  | 76 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 86 |
Doubtful |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Total other consumer |  |  | 4,477 |  |  |  | 58,820 |  |  |  | 3,938 |  |  |  | 2,102 |  |  |  | 1,055 |  |  |  | 2,318 |  |  |  | - |  |  |  | - |  |  |  | 72,710 |
Net deferred loan fees |  |  | (462 | ) |  |  | 18 |  |  |  | (171 | ) |  |  | (197 | ) |  |  | (70 | ) |  |  | (705 | ) |  |  | - |  |  |  | - |  |  |  | (1,587 | )
Total loans |  | $ | 88,906 |  |  | $ | 158,192 |  |  | $ | 130,008 |  |  | $ | 113,145 |  |  | $ | 72,006 |  |  | $ | 261,355 |  |  | $ | 91,600 |  |  | $ | 3,774 |  |  | $ | 918,986 |
Management has reviewed its loan portfolio and determined that, to the best of its knowledge, no material exposure exists to sub-prime or other high-risk residential mortgages. The Company is not in the practice of originating these types of loans. Nonaccrual and Past Due Loans Loans are considered past due if the required principal and interest payments have not been received within thirty days of the payment due date. Loans are placed on nonaccrual when the contractual payment of principal and interest has become 90 days past due or when management has serious doubts about further collectability of principal or interest, even though the loan may be currently performing. An aging analysis of past due loans, not including net deferred loan costs, segregated by portfolio segment and class of loans, as of March 31, 2025 and December 31, 2024, are detailed in the following tables:
|  | As of March 31, 2025 |
|  | 30-59 Days |  |  | 60-89 Days |  |  | 90 Days |  |  | Total |  |  |  |  |  | Total Loans |
(In thousands) |  | Past Due |  |  | Past Due |  |  | and Over |  |  | Past Due |  |  | Current |  |  | Receivable |
Residential mortgage loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
1-4 family first-lien residential mortgages |  | $ | 2,888 |  |  | $ | 546 |  |  | $ | 1,857 |  |  | $ | 5,291 |  |  | $ | 238,563 |  |  | $ | 243,854 |
Construction |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 3,162 |  |  |  | 3,162 |
Loans held-for-sale |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Total residential mortgage loans |  |  | 2,888 |  |  |  | 546 |  |  |  | 1,857 |  |  |  | 5,291 |  |  |  | 241,725 |  |  |  | 247,016 |
Commercial loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Real estate |  |  | 2,970 |  |  |  | 50 |  |  |  | 6,962 |  |  |  | 9,982 |  |  |  | 371,497 |  |  |  | 381,479 |
Lines of credit |  |  | 2,502 |  |  |  | - |  |  |  | 452 |  |  |  | 2,954 |  |  |  | 62,120 |  |  |  | 65,074 |
Other commercial and industrial |  |  | 1,302 |  |  |  | 2,453 |  |  |  | 3,196 |  |  |  | 6,951 |  |  |  | 84,693 |  |  |  | 91,644 |
Paycheck Protection Program loans |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 96 |  |  |  | 96 |
Tax exempt loans |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 4,446 |  |  |  | 4,446 |
Total commercial loans |  |  | 6,774 |  |  |  | 2,503 |  |  |  | 10,610 |  |  |  | 19,887 |  |  |  | 522,852 |  |  |  | 542,739 |
Consumer loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Home equity and junior liens |  |  | 634 |  |  |  | 442 |  |  |  | 370 |  |  |  | 1,446 |  |  |  | 50,869 |  |  |  | 52,315 |
Other consumer |  |  | 637 |  |  |  | 386 |  |  |  | 395 |  |  |  | 1,418 |  |  |  | 70,263 |  |  |  | 71,681 |
Total consumer loans |  |  | 1,271 |  |  |  | 828 |  |  |  | 765 |  |  |  | 2,864 |  |  |  | 121,132 |  |  |  | 123,996 |
Total loans |  | $ | 10,933 |  |  | $ | 3,877 |  |  | $ | 13,232 |  |  | $ | 28,042 |  |  | $ | 885,709 |  |  | $ | 913,751 |
|  | As of December 31, 2024 |
|  | 30-59 Days |  |  | 60-89 Days |  |  | 90 Days |  |  | Total |  |  |  |  |  | Total Loans |
(In thousands) |  | Past Due |  |  | Past Due |  |  | and Over |  |  | Past Due |  |  | Current |  |  | Receivable |
Residential mortgage loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
1-4 family first-lien residential mortgages |  | $ | 2,262 |  |  | $ | 805 |  |  | $ | 3,162 |  |  | $ | 6,229 |  |  | $ | 245,144 |  |  | $ | 251,373 |
Construction |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 4,864 |  |  |  | 4,864 |
Loans held-for-sale |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Total residential mortgage loans |  |  | 2,262 |  |  |  | 805 |  |  |  | 3,162 |  |  |  | 6,229 |  |  |  | 250,008 |  |  |  | 256,237 |
Commercial loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Real estate |  |  | 1,110 |  |  |  | 2,086 |  |  |  | 10,261 |  |  |  | 13,457 |  |  |  | 364,162 |  |  |  | 377,619 |
Lines of credit |  |  | 953 |  |  |  | 28 |  |  |  | 1,448 |  |  |  | 2,429 |  |  |  | 65,173 |  |  |  | 67,602 |
Other commercial and industrial |  |  | 3,022 |  |  |  | 366 |  |  |  | 6,503 |  |  |  | 9,891 |  |  |  | 79,909 |  |  |  | 89,800 |
Paycheck Protection Program loans |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 113 |  |  |  | 113 |
Tax exempt loans |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 4,544 |  |  |  | 4,544 |
Total commercial loans |  |  | 5,085 |  |  |  | 2,480 |  |  |  | 18,212 |  |  |  | 25,777 |  |  |  | 513,901 |  |  |  | 539,678 |
Consumer loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Home equity and junior liens |  |  | 584 |  |  |  | 329 |  |  |  | 414 |  |  |  | 1,327 |  |  |  | 50,621 |  |  |  | 51,948 |
Other consumer |  |  | 912 |  |  |  | 560 |  |  |  | 296 |  |  |  | 1,768 |  |  |  | 70,942 |  |  |  | 72,710 |
Total consumer loans |  |  | 1,496 |  |  |  | 889 |  |  |  | 710 |  |  |  | 3,095 |  |  |  | 121,563 |  |  |  | 124,658 |
Total loans |  | $ | 8,843 |  |  | $ | 4,174 |  |  | $ | 22,084 |  |  | $ | 35,101 |  |  | $ | 885,472 |  |  | $ | 920,573 |
A s of March 31, 2025 and December 31, 2024, the amount of interest income recognized on nonaccrual loans and the cost basis of nonaccrual loans, for which there is no ACL, are detailed in the following tables. All loans greater than 90 days past due are classified as nonaccrual.
|  | As of and for the three months ended |
|  | March 31, 2025 |
(In thousands) |  | Nonaccrual Loans |  |  | Nonaccrual loans without related allowance for credit loss |  |  | Recognized interest income |
Residential mortgage loans: |  |  |  |  |  |  |  |  |
1-4 family first-lien residential mortgages |  | $ | 1,857 |  |  | $ | 639 |  |  | $ | 23 |
Total residential mortgage loans |  |  | 1,857 |  |  |  | 639 |  |  |  | 23 |
Commercial loans: |  |  |  |  |  |  |  |  |
Real estate |  |  | 6,962 |  |  |  | 5,078 |  |  |  | 19 |
Lines of credit |  |  | 452 |  |  |  | 250 |  |  |  | 1 |
Other commercial and industrial |  |  | 3,196 |  |  |  | 1,037 |  |  |  | 44 |
Total commercial loans |  |  | 10,610 |  |  |  | 6,365 |  |  |  | 64 |
Consumer loans: |  |  |  |  |  |  |  |  |
Home equity and junior liens |  |  | 395 |  |  |  | - |  |  |  | 8 |
Other consumer |  |  | 370 |  |  |  | - |  |  |  | 3 |
Total consumer loans |  |  | 765 |  |  |  | - |  |  |  | 11 |
Total nonaccrual loans |  | $ | 13,232 |  |  | $ | 7,004 |  |  | $ | 98 |
|  | As of and for the year ended |
|  | December 31, 2024 |
(In thousands) |  | Nonaccrual Loans |  |  | Nonaccrual loans without related allowance for credit loss |  |  | Recognized interest income |
Residential mortgage loans: |  |  |  |  |  |  |  |  |
1-4 family first-lien residential mortgages |  | $ | 3,162 |  |  | $ | 641 |  |  | $ | 102 |
Total residential mortgage loans |  |  | 3,162 |  |  |  | 641 |  |  |  | 102 |
Commercial loans: |  |  |  |  |  |  |  |  |
Real estate |  |  | 10,261 |  |  |  | 4,537 |  |  |  | 302 |
Lines of credit |  |  | 1,448 |  |  |  | 1,255 |  |  |  | 81 |
Other commercial and industrial |  |  | 6,503 |  |  |  | 1,921 |  |  |  | 258 |
Total commercial loans |  |  | 18,212 |  |  |  | 7,713 |  |  |  | 641 |
Consumer loans: |  |  |  |  |  |  |  |  |
Home equity and junior liens |  |  | 414 |  |  |  | - |  |  |  | 10 |
Other consumer |  |  | 296 |  |  |  | - |  |  |  | 21 |
Total consumer loans |  |  | 710 |  |  |  | - |  |  |  | 31 |
Total nonaccrual loans |  | $ | 22,084 |  |  | $ | 8,354 |  |  | $ | 774 |
At March 31, 2025, the Bank's 80 nonperforming loans represented 1.5% of total loans, with an aggregate outstanding balance of $13.2 million, as compared to 93 loans, representing 2.4% of total loans, with an aggregate outstanding balance of $22.1 million at December 31, 2024. This decrease in nonaccrual balances of $8.9 million was primarily the result of three large commercial loans returning to accrual status during the three months ended March 31, 2025. The measurement of individually evaluated loans is generally based upon the present value of future cash flows discounted at the historical effective interest rate, except that all collateral-dependent loans are measured based on the fair value of the collateral, less costs to sell. The Company utilizes the Discounted Cash Flow (“DCF”) method for its pooled segment calculation. The DCF method implements a probability of default with loss given default and loss exposure at default estimation. The probability of default and loss given default are applied to future cash flows that are adjusted to present value and these discounted expected losses become the Allowance for Credit Losses. Loans Modified With Borrowers Experiencing Financial Difficulty When the Company modifies a loan with a borrower experiencing financial difficulty, a potential impairment is analyzed either based on the present value of the expected future cash flows discounted at the interest rate of the original loan terms or the fair value of the collateral less costs to sell. If it is determined that the value of the loan is less than its recorded investment, then impairment is recognized as a component of the provision for credit losses, an associated increase to the allowance for credit losses or as a charge-off to the allowance for credit losses in the current period. Because the effect of most loan modifications made with borrowers experiencing financial difficulty is already included in the allowance for credit losses, a change to the allowance for credit losses is generally not recorded upon modification. In some cases, the Company will modify a certain loan by providing multiple types of concessions. Typically, one type of concession, such as a term extension, is granted initially. If the borrower continues to experience financial difficulty, another concession such as an interest rate reduction, may be granted. Nonaccrual loans that are modified will remain on nonaccrual status, but may move to accrual status after they have performed according to the modified terms for a period of time of at least six months. The financial impact of commercial real estate loan modifications made to borrowers experiencing financial difficult during the three months ended March 31, 2025 related to one borrower that was granted a maturity extension of 48 months. The Company closely monitors the performance of loans that are modified to borrowers experiencing financial difficulty to understand the effectiveness of its modification efforts. The payment status of modified loans were current during the three months ending March 31, 2025. There were no loan modifications made to borrowers experiencing financial difficulty during the three months ended March 31, 2024. The following table presents the amortized cost basis of loans at March 31, 2025 and December 31, 2024 that were experiencing financial difficulty and modified, by class and by type of modification.
| As of March 31, 2025 |
(In thousands) | Term Extension |  | Total Class of Receivable |
Residential mortgage loans | $ | - |  |  | - |
Commercial real estate |  | 2,031 |  |  | 1 | %
Commercial lines of credit |  | - |  |  | - |
Commercial and industrial |  | - |  |  | - |
Home equity and consumer |  | - |  |  | - |
Total | $ | 2,031 |  |  | 1 | %
| As of December 31, 2024 |
(In thousands) | Term Extension |  | Total Class of Receivable |
Residential mortgage loans | $ | - |  |  | - |
Commercial real estate |  | 2,096 |  |  | 1 | %
Commercial lines of credit |  | - |  |  | - |
Commercial and industrial |  | - |  |  | - |
Home equity and consumer |  | - |  |  | - |
Total | $ | 2,096 |  |  | 1 | %

X
- Definition The entire disclosure for claims held for amounts due to entity, excluding financing receivables. Examples include, but are not limited to, trade accounts receivables, notes receivables, loans receivables. Includes disclosure for allowance for credit losses. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 310 -SubTopic 10 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/310-10/tableOfContent Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 835 -SubTopic 30 -Name Accounting Standards Codification -Section 45 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482925/835-30-45-2 + Details
Name: | us-gaap_LoansNotesTradeAndOtherReceivablesDisclosureTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_ReceivablesAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration