ALLOWANCE FOR CREDIT LOSSES FOR LOANS (Tables)

9 Months Ended

Sep. 30, 2025

ALLOWANCE FOR CREDIT LOSSES FOR LOANS

Schedule of Allowance for credit losses for loan losses

	Commercial		Construction		Commercial								Reserve for
	and industrial		and land		real estate		Residential		Consumer		Total		unfunded commitments
Three months ended September 30, 2025
Allowance for credit losses
Beginning balance	$	4,467	$	141	$	12,327	$	1,761	$	4	$	18,700	$	530
Charge-offs		—		—		(839)		—		—		(839)		—
Recoveries		6		—		—		—		—		6		—
Provision for (reversal of) credit losses		(35)		134		2,541		291		2		2,933		40
Ending balance	$	4,438	$	275	$	14,029	$	2,052	$	6	$	20,800	$	570
Nine months ended September 30, 2025
Allowance for credit losses:
Beginning balance	$	4,681	$	72	$	11,365	$	1,780	$	2	$	17,900	$	600
Charge-offs		(193)		—		(839)		(1)		(7)		(1,040)		—
Recoveries		21		—		69		1		1		92		—
Provision for (reversal of) credit losses		(71)		203		3,434		272		10		3,848		(30)
Ending balance	$	4,438	$	275	$	14,029	$	2,052	$	6	$	20,800	$	570
September 30, 2025
Allowance for credit losses:
Loans individually evaluated	$	—	$	—	$	868	$	—	$	—	$	868
Loans collectively evaluated		4,438		275		12,940		2,051		6		19,710
PCD loans		—		—		221		1		—		222
Loans receivable:
Individually evaluated	$	—	$	—	$	18,044	$	711	$	—	$	18,755
Collectively evaluated		177,250		5,124		1,708,222		114,470		749		2,005,815
PCD loans		—		—		17,002		111		—		17,113
Total loans	$	177,250	$	5,124	$	1,743,268	$	115,292	$	749	$	2,041,683

	Commercial		Construction		Commercial								Reserve for
	and industrial		and land		real estate		Residential		Consumer		Total		unfunded commitments
Three months ended September 30, 2024
Allowance for credit losses
Beginning balance	$	3,987	$	105	$	13,695	$	1,205	$	8	$	19,000	$	200
Charge-offs		(1,031)		—		(566)		—		(1)		(1,598)		—
Recoveries		53		—		—		—		—		53		—
Provision for (reversal of) credit losses		1,991		13		(1,670)		523		(2)		855		390
Ending balance	$	5,000	$	118	$	11,459	$	1,728	$	5	$	18,310	$	590
Nine months ended September 30, 2024
Allowance for loan losses
Beginning balance	$	4,216	$	298	$	16,498	$	979	$	9	$	22,000	$	225
Charge-offs		(1,387)		—		(3,772)		—		(2)		(5,161)		—
Recoveries		68		—		—		99		1		168		—
Provision for (reversal of) credit losses		2,103		(180)		(1,267)		650		(3)		1,303		365
Ending balance	$	5,000	$	118	$	11,459	$	1,728	$	5	$	18,310	$	590
September 30, 2024
Allowance for credit losses:
Loans individually evaluated	$	44	$	—	$	194	$	205	$	—	$	443
Loans collectively evaluated		4,929		118		10,942		1,519		5		17,513
PCD loans		27		—		323		4		—		354
Loans receivable:
Individually evaluated	$	1,191	$	—	$	15,582	$	1,279	$	—	$	18,052
Collectively evaluated		173,116		2,620		1,592,348		101,507		397		1,869,988
PCD loans		123		11		23,443		304		—		23,881
Total loans	$	174,430	$	2,631	$	1,631,373	$	103,090	$	397	$	1,911,921

Schedule of amortized cost basis of individually evaluated collateral-dependent non-accrual loans by loan and collateral type

	Retail and				Convalescent								A/R and
	Office		Multifamily		facility		Hotel		Other		SFR 1-4		Equipment		Total		ACL
September 30, 2025
Commercial and industrial	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—
Construction and land		—		—		—		—		—		—		—		—		—
Commercial real estate		3,707		—		—		12,747		1,590		—		—		18,044		868
Residential		—		—		—		—		—		711		—		711		—
Consumer		—		—		—		—		—		—		—		—		—
Total	$	3,707	$	—	$	—	$	12,747	$	1,590	$	711	$	—	$	18,755	$	868
December 31, 2024
Commercial and industrial	$	—	$	—	$	—	$	—	$	—	$	—	$	954	$	954	$	367
Construction and land		—		—		—		—		—		—		—		—		—
Commercial real estate		466		77		1,200		7,987		5,695		—		—		15,425		25
Residential		—		—		—		—		—		984		—		984		—
Consumer		—		—		—		—		—		—		—		—		—
Total	$	466	$	77	$	1,200	$	7,987	$	5,695	$	984	$	954	$	17,363	$	392

Schedule of amortized cost and allowance for credit losses for loans on non-accrual status

	As of September 30, 2025						As of December 31, 2024
	Nonaccrual		Nonaccrual				Nonaccrual		Nonaccrual
	with no allowance		with allowance		Total		with no allowance		with allowance		Total
	for credit losses		for credit losses		nonaccrual		for credit losses		for credit losses		nonaccrual
Commercial and industrial	$	—	$	863	$	863	$	—	$	293	$	293
Construction and land		—		—		—		—		—		—
Commercial real estate		6,406		5,455		11,861		6,055		1,792		7,847
Residential		711		42		753		984		119		1,103
Consumer		—		—		—		—		4		4
Total	$	7,117	$	6,360	$	13,477	$	7,039	$	2,208	$	9,247