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v3.25.1

Allowance for Credit Losses (Tables) | 3 Months Ended
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Mar. 31, 2025
Allowance For Loan Losses [Abstract] |
Schedule of Changes in the Allowance for Credit Losses | The following table summarizes all activity related to the ACL from December 31, 2024 to March 31, 2025 and to the recorded PCL for the three months ended March 31, 2025 (in thousands):
ACL - Loans | Reserves as of December 31, 2024 |  | Q1 2025 Charge-Offs |  | Q1 2025 Recoveries |  | Q1 2025 PCL |  | Reserves as of March 31, 2025 |
Individually evaluated | $ | 2,485 |  | $ | - |  | $ | - |  | $ | 5 |  | $ | 2,490 |
Overdraft |  | - |  |  | (38 | ) |  | 9 |  |  | 29 |  |  | - |
Pooled - quantitative |  | 6,570 |  |  | (263 | ) |  | 20 |  |  | 311 |  |  | 6,638 |
Pooled - qualitative |  | 4,269 |  |  | - |  |  | - |  |  | 159 |  |  | 4,428 |
Purchased |  | 3,919 |  |  | (207 | ) |  | 139 |  |  | - |  |  | 3,851 |
Total ACL - Loans | $ | 17,243 |  | $ | (508 | ) | $ | 168 |  | $ | 504 |  | $ | 17,407 |
ACL - Held-To-Maturity |  | 257 |  |  | - |  |  | - |  |  | - |  |  | 257 |
Other Liabilities - Unfunded Commitments |  | 550 |  |  | - |  |  | - |  |  | (47 | ) |  | 503 |
Total ACL | $ | 18,050 |  | $ | (508 | ) | $ | 168 |  | $ | 457 |  | $ | 18,167 |
The following table summarizes all activity related to the ACL from December 31, 2023 to March 31, 2024 and to the recorded PCL for the three months ended March 31, 2024 (in thousands):
ACL - Loans | Reserves as of December 31, 2023 |  | Q1 2024 Charge-Offs |  | Q1 2024 Recoveries |  | Q1 2024 PCL |  | Reserves as of March 31, 2024 |
Individually evaluated | $ | 3,716 |  | $ | - |  | $ | - |  | $ | 100 |  | $ | 3,816 |
Overdraft |  | 364 |  |  | (5 | ) |  | 4 |  |  | - |  |  | 363 |
Pooled - quantitative |  | 6,203 |  |  | (63 | ) |  | 34 |  |  | 101 |  |  | 6,275 |
Pooled - qualitative |  | 3,566 |  |  | - |  |  | - |  |  | 509 |  |  | 4,075 |
Purchased |  | 2,126 |  |  | - |  |  | - |  |  | - |  |  | 2,126 |
Total ACL - Loans | $ | 15,975 |  | $ | (68 | ) | $ | 38 |  | $ | 710 |  | $ | 16,655 |
ACL - Held-To-Maturity |  | 352 |  |  | - |  |  | - |  |  | 15 |  |  | 367 |
Other Liabilities - Unfunded Commitments |  | 589 |  |  | - |  |  | - |  |  | 1 |  |  | 590 |
Total ACL | $ | 16,916 |  | $ | (68 | ) | $ | 38 |  | $ | 726 |  | $ | 17,612 |
Schedule of Changes in the Allowance for Loan Losses | An allocation of a portion of the allowance to a given portfolio class does not limit the Company’s ability to absorb losses in another portfolio class.
|  | As of and for the three months ended March 31, 2025 |
|  | 1-4 family |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | first-lien |  |  | Residential |  |  |  |  |  |  |  |  | Other |  |  | Paycheck |
|  | residential |  |  | construction |  |  | Commercial |  |  | Commercial |  |  | commercial |  |  | Protection |
(In thousands) |  | mortgage |  |  | mortgage |  |  | real estate |  |  | lines of credit |  |  | and industrial |  |  | Program |
Allowance for credit losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning Balance |  | $ | 1,467 |  |  | $ | 592 |  |  | $ | 6,746 |  |  | $ | 749 |  |  | $ | 2,879 |  |  | $ | - |
Charge-offs |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (92 | ) |  |  | (80 | ) |  |  | - |
Recoveries |  |  | 3 |  |  |  | - |  |  |  | 1 |  |  |  | - |  |  |  | 4 |  |  |  | - |
Provisions (credits) |  |  | (37 | ) |  |  | (88 | ) |  |  | 332 |  |  |  | 254 |  |  |  | 45 |  |  |  | - |
Ending balance |  | $ | 1,433 |  |  | $ | 504 |  |  | $ | 7,079 |  |  | $ | 911 |  |  | $ | 2,848 |  |  | $ | - |
Ending balance: related to loans individually evaluated |  | $ | 41 |  |  | $ | - |  |  | $ | 1,004 |  |  | $ | 253 |  |  | $ | 1,012 |  |  | $ | - |
Ending balance: related to loans collectively evaluated |  | $ | 1,392 |  |  | $ | 504 |  |  | $ | 6,075 |  |  | $ | 658 |  |  | $ | 1,836 |  |  | $ | - |
Loans receivables: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Ending balance |  | $ | 243,854 |  |  | $ | 3,162 |  |  | $ | 381,479 |  |  | $ | 65,074 |  |  | $ | 91,644 |  |  | $ | 96 |
Ending balance: individually evaluated |  | $ | 1,170 |  |  | $ | - |  |  | $ | 10,650 |  |  | $ | 503 |  |  | $ | 2,945 |  |  | $ | - |
Ending balance: collectively evaluated |  | $ | 242,684 |  |  | $ | 3,162 |  |  | $ | 370,829 |  |  | $ | 64,571 |  |  | $ | 88,699 |  |  | $ | 96 |
|  |  |  |  | Home equity |  |  | Other |  |  |  |  |  |  |  |  |  |
|  | Tax exempt |  |  | and junior liens |  |  | Consumer |  |  | Total |  |  |  |  |  |  |
Allowance for credit losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning Balance |  | $ | 4 |  |  | $ | 715 |  |  | $ | 4,091 |  |  |  | 17,243 |  |  |  |  |  |  |
Charge-offs |  |  | - |  |  |  | - |  |  |  | (336 | ) |  |  | (508 | ) |  |  |  |  |  |
Recoveries |  |  | - |  |  |  | 1 |  |  |  | 159 |  |  |  | 168 |  |  |  |  |  |  |
Provisions (credits) |  |  | (2 | ) |  |  | (22 | ) |  |  | 22 |  |  |  | 504 |  |  |  |  |  |  |
Ending balance |  | $ | 2 |  |  | $ | 694 |  |  | $ | 3,936 |  |  | $ | 17,407 |  |  |  |  |  |  |
Ending balance: related to loans individually evaluated |  | $ | - |  |  | $ | 180 |  |  | $ | - |  |  | $ | 2,490 |  |  |  |  |  |  |
Ending balance: related to loans collectively evaluated |  | $ | 2 |  |  | $ | 514 |  |  | $ | 3,936 |  |  | $ | 14,917 |  |  |  |  |  |  |
Loans receivables: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Ending balance |  | $ | 4,446 |  |  | $ | 52,315 |  |  | $ | 71,681 |  |  | $ | 913,751 |  |  |  |  |  |  |
Ending balance: individually evaluated |  | $ | - |  |  | $ | 530 |  |  | $ | - |  |  | $ | 15,798 |  |  |  |  |  |  |
Ending balance: collectively evaluated |  | $ | 4,446 |  |  | $ | 51,785 |  |  | $ | 71,681 |  |  | $ | 897,953 |  |  |  |  |  |  |
|  | As of and for the three months ended March 31, 2024 |
|  | 1-4 family |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | first-lien |  |  | Residential |  |  |  |  |  |  |  |  | Other |  |  | Paycheck |
|  | residential |  |  | construction |  |  | Commercial |  |  | Commercial |  |  | commercial |  |  | Protection |
(In thousands) |  | mortgage |  |  | mortgage |  |  | real estate |  |  | lines of credit |  |  | and industrial |  |  | Program |
Allowance for credit losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning Balance |  | $ | 1,608 |  |  | $ | 858 |  |  | $ | 5,751 |  |  | $ | 1,674 |  |  | $ | 3,281 |  |  | $ | - |
Charge-offs |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Recoveries |  |  | 2 |  |  |  | - |  |  |  | 6 |  |  |  | - |  |  |  | 5 |  |  |  | - |
Provisions (credits) |  |  | 9 |  |  |  | (56 | ) |  |  | 810 |  |  |  | (283 | ) |  |  | 117 |  |  |  | - |
Ending balance |  | $ | 1,619 |  |  | $ | 802 |  |  | $ | 6,567 |  |  | $ | 1,391 |  |  | $ | 3,403 |  |  | $ | - |
Ending balance: related to loans individually evaluated |  | $ | 138 |  |  | $ | - |  |  | $ | 1,057 |  |  | $ | 725 |  |  | $ | 1,710 |  |  | $ | - |
Ending balance: related to loans collectively evaluated |  | $ | 1,481 |  |  | $ | 802 |  |  | $ | 5,510 |  |  | $ | 666 |  |  | $ | 1,693 |  |  | $ | - |
Loans receivables: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Ending balance |  | $ | 252,026 |  |  | $ | 1,689 |  |  | $ | 363,467 |  |  | $ | 67,416 |  |  | $ | 91,178 |  |  | $ | 147 |
Ending balance: individually evaluated |  | $ | 2,129 |  |  | $ | - |  |  | $ | 12,138 |  |  | $ | 1,270 |  |  | $ | 6,849 |  |  | $ | - |
Ending balance: collectively evaluated |  | $ | 249,897 |  |  | $ | 1,689 |  |  | $ | 351,329 |  |  | $ | 66,146 |  |  | $ | 84,329 |  |  | $ | 147 |
|  |  |  |  | Home equity |  |  | Other |  |  |  |  |  |  |  |  |  |
|  | Tax exempt |  |  | and junior liens |  |  | Consumer |  |  | Total |  |  |  |  |  |  |
Allowance for credit losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning Balance |  | $ | 1 |  |  | $ | 657 |  |  | $ | 2,145 |  |  | $ | 15,975 |  |  |  |  |  |  |
Charge-offs |  |  | - |  |  |  | - |  |  |  | (68 | ) |  |  | (68 | ) |  |  |  |  |  |
Recoveries |  |  | - |  |  |  | - |  |  |  | 25 |  |  |  | 38 |  |  |  |  |  |  |
Provisions |  |  | 1 |  |  |  | 5 |  |  |  | 107 |  |  |  | 710 |  |  |  |  |  |  |
Ending balance |  | $ | 2 |  |  | $ | 662 |  |  | $ | 2,209 |  |  | $ | 16,655 |  |  |  |  |  |  |
Ending balance: related to loans individually evaluated |  | $ | - |  |  | $ | 146 |  |  | $ | 70 |  |  | $ | 3,846 |  |  |  |  |  |  |
Ending balance: related to loans collectively evaluated |  | $ | 2 |  |  | $ | 516 |  |  | $ | 2,139 |  |  | $ | 12,809 |  |  |  |  |  |  |
Loans receivables: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Ending balance |  | $ | 3,374 |  |  | $ | 35,723 |  |  | $ | 77,106 |  |  | $ | 892,126 |  |  |  |  |  |  |
Ending balance: individually evaluated |  | $ | - |  |  | $ | 715 |  |  | $ | 70 |  |  | $ | 23,171 |  |  |  |  |  |  |
Ending balance: collectively evaluated |  | $ | 3,374 |  |  | $ | 35,008 |  |  | $ | 77,036 |  |  | $ | 868,955 |  |  |  |  |  |  |
Schedule of Allowance for Loan Losses on Basis of Calculation Methodology | The allocation of the allowance for credit losses summarized on the basis of the Company’s calculation methodology was as follows:
|  | As of March 31, 2025 |
|  | 1-4 family |  |  |  |  |  |  |  |  |  |  |  |  |
|  | first-lien |  |  | Residential |  |  |  |  |  |  |  |  | Other |
|  | residential |  |  | construction |  |  | Commercial |  |  | Commercial |  |  | commercial |
(In thousands) |  | mortgage |  |  | mortgage |  |  | real estate |  |  | lines of credit |  |  | and industrial |
Specifically reserved |  | $ | 41 |  |  | $ | - |  |  | $ | 1,004 |  |  | $ | 253 |  |  | $ | 1,012 |
Historical loss rate |  |  | 1,440 |  |  |  | 504 |  |  |  | 2,880 |  |  |  | 154 |  |  |  | 1,111 |
Qualitative factors |  |  | (48 | ) |  |  | - |  |  |  | 3,195 |  |  |  | 504 |  |  |  | 725 |
Total |  | $ | 1,433 |  |  | $ | 504 |  |  | $ | 7,079 |  |  | $ | 911 |  |  | $ | 2,848 |
|  |  |  |  | Home equity |  |  | Other |  |  |  |  |  |  |
|  | Tax exempt |  |  | and junior liens |  |  | consumer |  |  | Total |  |  |  |
Specifically reserved |  | $ | - |  |  | $ | 392 |  |  | $ | 3,639 |  |  | $ | 6,341 |  |  |  |
Historical loss rate |  |  | 2 |  |  |  | 281 |  |  |  | 266 |  |  |  | 6,638 |  |  |  |
Qualitative factors |  |  | - |  |  |  | 21 |  |  |  | 31 |  |  |  | 4,428 |  |  |  |
Total |  | $ | 2 |  |  | $ | 694 |  |  | $ | 3,936 |  |  | $ | 17,407 |  |  |  |
|  | As of December 31, 2024 |
|  | 1-4 family |  |  |  |  |  |  |  |  |  |  |  |  |
|  | first-lien |  |  | Residential |  |  |  |  |  |  |  |  | Other |
|  | residential |  |  | construction |  |  | Commercial |  |  | Commercial |  |  | commercial |
(In thousands) |  | mortgage |  |  | mortgage |  |  | real estate |  |  | lines of credit |  |  | and industrial |
Specifically reserved |  | $ | 42 |  |  | $ | - |  |  | $ | 853 |  |  | $ | 154 |  |  | $ | 1,165 |
Historical loss rate |  |  | 1,474 |  |  |  | 592 |  |  |  | 2,779 |  |  |  | 126 |  |  |  | 1,032 |
Qualitative factors |  |  | (49 | ) |  |  | - |  |  |  | 3,114 |  |  |  | 469 |  |  |  | 682 |
Total |  | $ | 1,467 |  |  | $ | 592 |  |  | $ | 6,746 |  |  | $ | 749 |  |  | $ | 2,879 |
|  |  |  |  | Home equity |  |  | Other |  |  |  |  |  |  |
|  | Tax exempt |  |  | and junior liens |  |  | consumer |  |  | Total |  |  |  |
Specifically reserved |  | $ | - |  |  | $ | 416 |  |  | $ | 3,774 |  |  | $ | 6,404 |  |  |  |
Historical loss rate |  |  | 4 |  |  |  | 278 |  |  |  | 285 |  |  |  | 6,570 |  |  |  |
Qualitative factors |  |  | - |  |  |  | 21 |  |  |  | 32 |  |  |  | 4,269 |  |  |  |
Total |  | $ | 4 |  |  | $ | 715 |  |  | $ | 4,091 |  |  | $ | 17,243 |  |  |  |
Schedule of Allowance for Credit Losses Amortized Cost | The following table details the amortized cost of collateral dependent loans at March 31, 2025 and December 31, 2024:
(In thousands) | March 31, 2025 |  | December 31, 2024 |
Commercial and industrial | $ | 3,349 |  | $ | 7,478 |
Commercial real estate |  | 10,650 |  |  | 8,591 |
Residential (1-4 family) first mortgages |  | 373 |  |  | 374 |
Home equity loans and lines of credit |  | 504 |  |  | 528 |
Consumer loans |  | - |  |  | 67 |
Total loans | $ | 14,876 |  | $ | 17,038 |

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