Note 5 - Loans and Leases (Tables)

6 Months Ended

Jun. 30, 2024

Notes Tables

Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]

(dollars in thousands)	June 30, 2024			December 31, 2023
Commercial and industrial:
Commercial	$	154,158		$	152,640
Municipal		107,219			94,724
Commercial real estate:
Non-owner occupied		355,024			337,671
Owner occupied		274,762			278,293
Construction		53,959			39,823
Consumer:
Home equity installment		54,558			56,640
Home equity line of credit		57,188			52,348
Auto loans - Recourse		11,014			10,756
Auto loans - Non-recourse		92,756			112,595
Direct finance leases		31,125			33,601
Other		23,499			16,500
Residential:
Real estate		481,966			465,010
Construction		32,645			36,536
Total		1,729,873			1,687,137
Less:
Allowance for credit losses on loans		(18,975	)		(18,806	)
Unearned lease revenue		(2,055	)		(2,039	)
Loans and leases, net	$	1,708,843		$	1,666,292

Schedule of Unamortized Net Costs and Premiums Included in Loans [Table Text Block]

(dollars in thousands)	June 30, 2024			December 31, 2023
Net unamortized fair value mark discount on acquired loans	$	(5,598	)	$	(6,468	)
Net unamortized deferred loan origination costs		4,979			4,930
Total	$	(619	)	$	(1,538	)

Financing Receivable, Nonaccrual [Table Text Block]

(dollars in thousands)	Non-accrual With No Allowance for Credit Loss		Non-accrual With an Allowance for Credit Loss		Total Non-accrual		Loans Past Due Over 89 Days Still Accruing
At June 30, 2024
Commercial and industrial:
Commercial	$	-	$	2,685	$	2,685	$	-
Municipal		-		-		-		-
Commercial real estate:
Non-owner occupied		724		-		724		-
Owner occupied		2,320		84		2,404		-
Consumer:
Home equity installment		56		-		56		-
Home equity line of credit		402		-		402		-
Auto loans - Recourse		-		-		-		-
Auto loans - Non-recourse		5		-		5		-
Direct finance leases		-		-		-		34
Other		20		-		20		-
Residential:
Real estate		593		-		593		-
Total	$	4,120	$	2,769	$	6,889	$	34

(dollars in thousands)	Non-accrual With No Allowance for Credit Loss		Non-accrual With an Allowance for Credit Loss		Total Non-accrual		Loans Past Due Over 89 Days Still Accruing
At December 31, 2023
Commercial and industrial:
Commercial	$	39	$	16	$	55	$	-
Municipal		-		-		-		-
Commercial real estate:
Non-owner occupied		252		-		252		-
Owner occupied		2,040		210		2,250		-
Construction		-				-
Consumer:
Home equity installment		70		-		70		-
Home equity line of credit		297		67		364		-
Auto loans - Recourse		-		-		-		-
Auto loans - Non-recourse		32		7		39		-
Direct finance leases		-		-		-		14
Other		-		-		-		-
Residential:
Real estate		278		-		278		-
Total	$	3,008	$	300	$	3,308	$	14

Financing Receivable, Modified [Table Text Block]

	Loans modified during the six months ended:
(dollars in thousands)	June 30, 2024
	Principal Forgiveness		Payment Delay		Term Extension		Interest Rate Reduction		Combination Term Extension and Principal Forgiveness		Combination Term Extension Interest Rate Reduction		Total Class of Financing Receivable
Commercial and industrial:
Commercial	$	-	$	50	$	-	$	-	$	-	$	-		0.03	%
Commercial real estate:
Non-owner occupied		-		285		-		-		-		-		0.08	%
Owner occupied		-		-		6,546		-		-		-		2.38	%
Total	$	-	$	335	$	6,546	$	-	$	-	$	-

	Loans modified during the six months ended:
(dollars in thousands)	June 30, 2023
	Principal Forgiveness		Payment Delay		Term Extension		Interest Rate Reduction		Combination Term Extension and Principal Forgiveness		Combination Term Extension Interest Rate Reduction		Total Class of Financing Receivable
Commercial and industrial:
Commercial	$	-	$	46	$	-	$	-	$	-	$	-		0.03	%
Commercial real estate:
Non-owner occupied		-		-		915		3,191		-		-		1.30	%
Total	$	-	$	46	$	915	$	3,191	$	-	$	-

(dollars in thousands)	June 30, 2024
	Principal Forgiveness		Weighted-Average Interest Rate Reduction		Weighted-Average Term Extension (Months)
Commercial real estate:
Owner occupied	$	-		-		5.0

(dollars in thousands)	June 30, 2023
	Principal Forgiveness		Weighted-Average Interest Rate Reduction			Weighted-Average Term Extension (Months)
Commercial real estate:
Non-owner occupied	$	-		6.13	%		8.8

Financing Receivable, Past Due [Table Text Block]

														Recorded
					Past due									investment past
	30 - 59 Days		60 - 89 Days		90 days		Total				Total			due ≥ 90 days
June 30, 2024	past due		past due		or more (1)		past due		Current		loans (3)			and accruing
Commercial and industrial:
Commercial	$	-	$	99	$	2,685	$	2,784	$	151,374	$	154,158		$	-
Municipal		-		-		-		-		107,219		107,219
Commercial real estate:
Non-owner occupied		-		-		724		724		354,300		355,024			-
Owner occupied		427		71		2,404		2,902		271,860		274,762			-
Construction		-		-		-		-		53,959		53,959			-
Consumer:
Home equity installment		191		-		56		247		54,311		54,558			-
Home equity line of credit		84		245		402		731		56,457		57,188			-
Auto loans - Recourse		101		-		-		101		10,913		11,014			-
Auto loans - Non-recourse		271		24		5		300		92,456		92,756			-
Direct finance leases		79		-		34		113		28,957		29,070	(2)		34
Other		132		34		20		186		23,313		23,499			-
Residential:
Real estate		221		187		593		1,001		480,965		481,966			-
Construction		-		-		-		-		32,645		32,645			-
Total	$	1,506	$	660	$	6,923	$	9,089	$	1,718,729	$	1,727,818		$	34

														Recorded
					Past due									investment past
	30 - 59 Days		60 - 89 Days		90 days		Total				Total			due ≥ 90 days
December 31, 2023	past due		past due		or more (1)		past due		Current		loans (3)			and accruing
Commercial and industrial
Commercial	$	77	$	16	$	55	$	148	$	152,492	$	152,640		$	-
Municipal		-		-		-		-		94,724		94,724
Commercial real estate:
Non-owner occupied		85		65		252		402		337,269		337,671			-
Owner occupied		1,875		104		2,250		4,229		274,064		278,293			-
Construction		-		-		-		-		39,823		39,823			-
Consumer:
Home equity installment		105		150		70		325		56,315		56,640			-
Home equity line of credit		60		92		364		516		51,832		52,348			-
Auto loans - Recourse		86		1		-		87		10,669		10,756			-
Auto loans - Non-recourse		417		48		39		504		112,091		112,595			-
Direct finance leases		548		-		14		562		31,000		31,562	(2)		14
Other		30		4		-		34		16,466		16,500			-
Residential:
Real estate		42		682		278		1,002		464,008		465,010			-
Construction		-		-		-		-		36,536		36,536			-
Total	$	3,325	$	1,162	$	3,322	$	7,809	$	1,677,289	$	1,685,098		$	14

Financing Receivable Credit Quality Indicators [Table Text Block]

June 30, 2024	2024		2023		2022		2021		2020		Prior		Revolving Loans Amortized Cost Basis		Revolving Loans Converted to Term		Total
Commercial and industrial
Risk Rating
Pass	$	14,097	$	28,369	$	13,928	$	14,021	$	4,295	$	16,374	$	54,980	$	-	$	146,064
Special Mention		-		-		129		172		-		-		-		-		301
Substandard		-		-		230		6,298		15		1,170		80		-		7,793
Doubtful		-		-		-		-		-		-		-		-		-
Total commercial and industrial	$	14,097	$	28,369	$	14,287	$	20,491	$	4,310	$	17,544	$	55,060	$	-	$	154,158
Current period gross write-offs	$	-	$	-	$	-	$	30	$	21	$	102	$	-	$	-	$	153
Commercial and industrial - municipal
Risk Rating
Pass	$	16,360	$	24,507	$	14,002	$	21,914	$	12,904	$	17,532	$	-	$	-	$	107,219
Special Mention		-		-		-		-		-		-		-		-		-
Substandard		-		-		-		-		-		-		-		-		-
Doubtful		-		-		-		-		-		-		-		-		-
Total commercial and industrial - municipal	$	16,360	$	24,507	$	14,002	$	21,914	$	12,904	$	17,532	$	-	$	-	$	107,219
Current period gross write-offs	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-
Commercial real estate - non-owner occupied
Risk Rating
Pass	$	39,748	$	34,903	$	57,518	$	70,061	$	46,515	$	90,527	$	7,550	$	-	$	346,822
Special Mention		-		-		-		-		-		-		-		-		-
Substandard		-		-		-		692		102		7,408		-		-		8,202
Doubtful		-		-		-		-		-		-		-		-		-
Total commercial real estate - non-owner occupied	$	39,748	$	34,903	$	57,518	$	70,753	$	46,617	$	97,935	$	7,550	$	-	$	355,024
Current period gross write-offs	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-
Commercial real estate - owner occupied
Risk Rating
Pass	$	7,824	$	30,314	$	32,710	$	42,965	$	22,591	$	103,250	$	16,161	$	-	$	255,815
Special Mention		-		-		-		475		-		-		-		-		475
Substandard		-		-		6,687		457		521		10,807		-		-		18,472
Doubtful		-		-		-		-		-		-		-		-		-
Total commercial real estate - owner occupied	$	7,824	$	30,314	$	39,397	$	43,897	$	23,112	$	114,057	$	16,161	$	-	$	274,762
Current period gross write-offs	$	-	$	-	$	-	$	-	$	-	$	131	$	-	$	-	$	131
Commercial real estate - construction
Risk Rating
Pass	$	7,122	$	24,960	$	17,794	$	-	$	-	$	3,689	$	394	$	-	$	53,959
Special Mention		-		-		-		-		-		-		-		-		-
Substandard		-		-		-		-		-		-		-		-		-
Doubtful		-		-		-		-		-		-		-		-		-
Total commercial real estate - construction	$	7,122	$	24,960	$	17,794	$	-	$	-	$	3,689	$	394	$	-	$	53,959
Current period gross write-offs	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-

June 30, 2024	2024		2023		2022		2021		2020		Prior		Revolving Loans Amortized Cost Basis		Revolving Loans Converted to Term		Total
Home equity installment
Payment performance
Performing	$	2,713	$	8,140	$	16,658	$	8,608	$	7,093	$	11,290	$	-	$	-	$	54,502
Non-performing		-		-		-		-		-		56		-		-		56
Total home equity installment	$	2,713	$	8,140	$	16,658	$	8,608	$	7,093	$	11,346	$	-	$	-	$	54,558
Current period gross write-offs	$	-	$	-	$	-	$	-	$	-	$	7	$	-	$	-	$	7
Home equity line of credit
Payment performance
Performing	$	-	$	-	$	-	$	-	$	-	$	-	$	46,298	$	10,488	$	56,786
Non-performing		-		-		-		-		-		-		402		-		402
Total home equity line of credit	$	-	$	-	$	-	$	-	$	-	$	-	$	46,700	$	10,488	$	57,188
Current period gross write-offs	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	13	$	13
Auto loans - recourse
Payment performance
Performing	$	2,591	$	2,803	$	1,494	$	2,194	$	1,383	$	549	$	-	$	-	$	11,014
Non-performing		-		-		-		-		-		-		-		-		-
Total auto loans - recourse	$	2,591	$	2,803	$	1,494	$	2,194	$	1,383	$	549	$	-	$	-	$	11,014
Current period gross write-offs	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-
Auto loans - non-recourse
Payment performance
Performing	$	2,838	$	33,584	$	34,776	$	13,455	$	5,696	$	2,402	$	-	$	-	$	92,751
Non-performing		-		-		-		-		-		5		-		-		5
Total auto loans - non-recourse	$	2,838	$	33,584	$	34,776	$	13,455	$	5,696	$	2,407	$	-	$	-	$	92,756
Current period gross write-offs	$	-	$	15	$	31	$	17	$	3	$	14	$	-	$	-	$	80
Direct finance leases (1)
Payment performance
Performing	$	5,178	$	8,877	$	8,982	$	5,276	$	683	$	40	$	-	$	-	$	29,036
Non-performing		-		-		-		34		-		-		-		-		34
Total direct finance leases	$	5,178	$	8,877	$	8,982	$	5,310	$	683	$	40	$	-	$	-	$	29,070
Current period gross write-offs	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-
Consumer - other
Payment performance
Performing	$	9,137	$	6,884	$	2,513	$	1,596	$	532	$	805	$	2,012	$	-	$	23,479
Non-performing		-		-		20		-		-		-		-		-		20
Total consumer - other	$	9,137	$	6,884	$	2,533	$	1,596	$	532	$	805	$	2,012	$	-	$	23,499
Current period gross write-offs	$	9	$	29	$	16	$	11	$	4	$	24	$	-	$	-	$	93
Residential real estate
Payment performance
Performing	$	19,881	$	51,305	$	85,810	$	138,763	$	51,968	$	133,646	$	-	$	-	$	481,373
Non-performing		-		315		-		-		-		278		-		-		593
Total residential real estate	$	19,881	$	51,620	$	85,810	$	138,763	$	51,968	$	133,924	$	-	$	-	$	481,966
Current period gross write-offs	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-
Residential - construction
Payment performance
Performing	$	4,395	$	14,756	$	6,549	$	5,337	$	979	$	629	$	-	$	-	$	32,645
Non-performing		-		-		-		-		-		-		-		-		-
Total residential - construction	$	4,395	$	14,756	$	6,549	$	5,337	$	979	$	629	$	-	$	-	$	32,645
Current period gross write-offs	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-

December 31, 2023	2023		2022		2021		2020		2019		Prior		Revolving Loans Amortized Cost Basis		Revolving Loans Converted to Term		Total
Commercial and industrial
Risk Rating
Pass	$	30,328	$	19,115	$	22,820	$	4,848	$	6,922	$	12,156	$	53,758	$	-	$	149,947
Special Mention		-		597		288		-		-		55		30		-		970
Substandard		-		-		16		20		53		324		1,310		-		1,723
Doubtful		-		-		-		-		-		-		-		-		-
Total commercial and industrial	$	30,328	$	19,712	$	23,124	$	4,868	$	6,975	$	12,535	$	55,098	$	-	$	152,640
Current period gross write-offs	$	-	$	-	$	300	$	20	$	-	$	-	$	-	$	-	$	320
Commercial and industrial - municipal
Risk Rating
Pass	$	27,016	$	13,933	$	21,241	$	13,137	$	1,445	$	17,952	$	-	$	-	$	94,724
Special Mention		-		-		-		-		-		-		-		-		-
Substandard		-		-		-		-		-		-		-		-		-
Doubtful		-		-		-		-		-		-		-		-		-
Total commercial and industrial - municipal	$	27,016	$	13,933	$	21,241	$	13,137	$	1,445	$	17,952	$	-	$	-	$	94,724
Current period gross write-offs	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-
Commercial real estate - non-owner occupied
Risk Rating
Pass	$	34,349	$	57,874	$	72,806	$	48,088	$	16,245	$	89,117	$	7,168	$	-	$	325,647
Special Mention		-		-		1,044		304		-		1,375		-		-		2,723
Substandard		-		65		1,063		129		566		7,478		-		-		9,301
Doubtful		-		-		-		-		-		-		-		-		-
Total commercial real estate - non-owner occupied	$	34,349	$	57,939	$	74,913	$	48,521	$	16,811	$	97,970	$	7,168	$	-	$	337,671
Current period gross write-offs	$	-	$	-	$	-	$	-	$	-	$	32	$	-	$	-	$	32
Commercial real estate - owner occupied
Risk Rating
Pass	$	29,182	$	38,767	$	45,643	$	23,980	$	25,781	$	85,167	$	9,342	$	-	$	257,862
Special Mention		-		199		554		-		-		-		125		-		878
Substandard				7,029		379		560		-		10,991		594		-		19,553
Doubtful		-		-		-		-		-		-		-		-		-
Total commercial real estate - owner occupied	$	29,182	$	45,995	$	46,576	$	24,540	$	25,781	$	96,158	$	10,061	$	-	$	278,293
Current period gross write-offs	$	-	$	-	$	-	$	-	$	-	$	59	$	-	$	-	$	59
Commercial real estate - construction
Risk Rating
Pass	$	15,075	$	17,358	$	852	$	-	$	-	$	3,739	$	2,799	$	-	$	39,823
Special Mention		-		-		-		-		-		-		-		-		-
Substandard		-		-		-		-		-		-		-		-		-
Doubtful		-		-		-		-		-		-		-		-		-
Total commercial real estate - construction	$	15,075	$	17,358	$	852	$	-	$	-	$	3,739	$	2,799	$	-	$	39,823
Current period gross write-offs	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-

December 31, 2023	2023		2022		2021		2020		2019		Prior		Revolving Loans Amortized Cost Basis		Revolving Loans Converted to Term		Total
Home equity installment
Payment performance
Performing	$	8,581	$	17,890	$	9,487	$	7,988	$	3,832	$	8,792	$	-	$	-	$	56,570
Non-performing		-		-		-		-		-		70		-		-		70
Total home equity installment	$	8,581	$	17,890	$	9,487	$	7,988	$	3,832	$	8,862	$	-	$	-	$	56,640
Current period gross write-offs	$	-	$	-	$	-	$	-	$	-	$	26	$	-	$	-	$	26
Home equity line of credit
Payment performance
Performing	$	-	$	-	$	-	$	-	$	-	$	-	$	40,939	$	11,045	$	51,984
Non-performing		-		-		-		-		-		-		364		-		364
Total home equity line of credit	$	-	$	-	$	-	$	-	$	-	$	-	$	41,303	$	11,045	$	52,348
Current period gross write-offs	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-
Auto loans - recourse
Payment performance
Performing	$	3,120	$	1,957	$	2,834	$	1,926	$	765	$	154	$	-	$	-	$	10,756
Non-performing		-		-		-		-		-		-		-		-		-
Total auto loans - recourse	$	3,120	$	1,957	$	2,834	$	1,926	$	765	$	154	$	-	$	-	$	10,756
Current period gross write-offs	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-
Auto loans - non-recourse
Payment performance
Performing	$	39,673	$	42,059	$	17,314	$	8,162	$	3,999	$	1,349	$	-	$	-	$	112,556
Non-performing		-		-		3		17		-		19		-		-		39
Total auto loans - non-recourse	$	39,673	$	42,059	$	17,317	$	8,179	$	3,999	$	1,368	$	-	$	-	$	112,595
Current period gross write-offs	$	3	$	7	$	105	$	36	$	15	$	-	$	-	$	-	$	166
Direct finance leases (1)
Payment performance
Performing	$	11,569	$	10,728	$	7,508	$	1,660	$	83	$	-	$	-	$	-	$	31,548
Non-performing		-		-		14		-		-		-		-		-		14
Total direct finance leases	$	11,569	$	10,728	$	7,522	$	1,660	$	83	$	-	$	-	$	-	$	31,562
Current period gross write-offs	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-
Consumer - other
Payment performance
Performing	$	8,127	$	3,266	$	1,963	$	705	$	368	$	762	$	1,309	$	-	$	16,500
Non-performing		-		-		-		-		-		-		-		-		-
Total consumer - other	$	8,127	$	3,266	$	1,963	$	705	$	368	$	762	$	1,309	$	-	$	16,500
Current period gross write-offs	$	125	$	77	$	16	$	7	$	17	$	29	$	-	$	-	$	271
Residential real estate
Payment performance
Performing	$	53,604	$	80,516	$	137,620	$	51,710	$	29,859	$	111,423	$	-	$	-	$	464,732
Non-performing		-		-		-		-		-		278		-		-		278
Total residential real estate	$	53,604	$	80,516	$	137,620	$	51,710	$	29,859	$	111,701	$	-	$	-	$	465,010
Current period gross write-offs	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-
Residential - construction
Payment performance
Performing	$	10,733	$	13,084	$	9,267	$	2,675	$	343	$	434	$	-	$	-	$	36,536
Non-performing		-		-		-		-		-		-		-		-		-
Total residential - construction	$	10,733	$	13,084	$	9,267	$	2,675	$	343	$	434	$	-	$	-	$	36,536
Current period gross write-offs	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-

Schedule of Collateral Dependent Loans [Table Text Block]

(dollars in thousands)	Real Estate		Other		Total Collateral-Dependent Loans
At June 30, 2024
Commercial and industrial:
Commercial	$	-	$	2,685	$	2,685
Commercial real estate:
Non-owner occupied		724		-		724
Owner occupied		2,404		-		2,404
Consumer:
Home equity installment		56		-		56
Home equity line of credit		402		-		402
Auto loans - Non-recourse		-		5		5
Other		20		-		20
Residential:
Real estate		593		-		593
Total	$	4,199	$	2,690	$	6,889

(dollars in thousands)	Real Estate		Other		Total Collateral-Dependent Loans
At December 31, 2023
Commercial and industrial:
Commercial	$	-	$	55	$	55
Commercial real estate:
Non-owner occupied		252		-		252
Owner occupied		2,250		-		2,250
Consumer:
Home equity installment		70		-		70
Home equity line of credit		364		-		364
Auto loans - Non-recourse		-		39		39
Residential:
Real estate		278		-		278
Total	$	3,214	$	94	$	3,308

Financing Receivable, Allowance for Credit Loss [Table Text Block]

As of and for the six months ended June 30, 2024
	Commercial &			Commercial						Residential
(dollars in thousands)	industrial			real estate			Consumer			real estate			Unallocated			Total
Allowance for Credit Losses:
Beginning balance	$	1,850		$	8,835		$	2,391		$	5,694		$	36		$	18,806
Charge-offs		(153	)		(131	)		(193	)		-			-			(477	)
Recoveries		5			155			41			45			-			246
Provision (benefit) for credit losses		479			(172	)		129			(13	)		(23	)		400
Ending balance	$	2,181		$	8,687		$	2,368		$	5,726		$	13		$	18,975

As of and for the three months ended June 30, 2024
	Commercial &			Commercial						Residential
(dollars in thousands)	industrial			real estate			Consumer			real estate			Unallocated			Total
Allowance for Credit Losses:
Beginning balance	$	1,904		$	8,824		$	2,263		$	5,846		$	49		$	18,886
Charge-offs		(39	)		(126	)		(86	)		-			-			(251	)
Recoveries		3			-			19			43			-			65
Provision (benefit) for credit losses		313			(11	)		172			(163	)		(36	)		275
Ending balance	$	2,181		$	8,687		$	2,368		$	5,726		$	13		$	18,975

As of and for the six months ended June 30, 2023
	Commercial &			Commercial						Residential
(dollars in thousands)	industrial			real estate			Consumer			real estate		Unallocated			Total
Allowance for Credit Losses:
Beginning balance	$	2,924		$	7,162		$	2,827		$	4,169	$	67		$	17,149
Impact of adopting ASC 326		278			756			(547	)		198		(67	)		618
Initial allowance on loans purchased with credit deterioration		-			126			-			-		-			126
Charge-offs		(320	)		(32	)		(245	)		-		-			(597	)
Recoveries		22			41			126			10		-			199
Provision (benefit) for credit losses		(543	)		525			353			470		50			855
Ending balance	$	2,361		$	8,578		$	2,514		$	4,847	$	50		$	18,350

As of and for the three months ended June 30, 2023
	Commercial &			Commercial					Residential
(dollars in thousands)	industrial			real estate		Consumer			real estate		Unallocated			Total
Allowance for Credit Losses:
Beginning balance	$	2,550		$	8,157	$	2,448		$	4,683	$	72		$	17,910
Charge-offs		(150	)		-		(143	)		-		-			(293	)
Recoveries		1			2		55			-		-			58
Provision (benefit) for credit losses		(40	)		419		154			164		(22	)		675
Ending balance	$	2,361		$	8,578	$	2,514		$	4,847	$	50		$	18,350

Schedule of Credit Loss on Unfunded Commitments [Table Text Block]

(dollars in thousands)	For the Six Months Ended June 30, 2024		For the Six Months Ended June 30, 2023
Beginning balance	$	944	$	49
Impact of adopting ASC 326		-		1,060
Provision (benefit) for credit losses		90		175
Ending balance	$	1,034	$	1,284

Sales-Type and Direct Financing Leases, Payment to be Received, Maturity [Table Text Block]

(dollars in thousands)	Amount
2024	$	6,516
2025		14,171
2026		6,671
2027		3,108
2028		121
2029 and thereafter		38
Total future minimum lease payments receivable		30,625
Less: Unearned income		(2,055	)
Undiscounted cash flows to be received	$	28,570