The segments of the Company’s loan portfolio are disaggregated to a level that allows management to monitor risk and performance. The loan segments used are consistent with the internal reports evaluated by the Company’s management and Board of Directors to monitor risk and performance within various segments of its loan portfolio and, therefore, no further disaggregation is considered necessary. The Company’s loan portfolio consists primarily of real estate loans on commercial and residential property. The portfolio also includes agricultural loans, commercial loans, municipal loans, and consumer loans.

The Company’s primary lending activity is the origination of commercial loans extended to small and mid-sized commercial and industrial entities.

Commercial loans are primarily underwritten on the basis of the borrowers’ ability to service such debt from income. The cash flows of borrowers, however, may not be as expected and the collateral securing these loans may fluctuate in value. As a general practice, the Company takes as collateral a security interest in any equipment, or other chattel, although loans may also be made on an unsecured basis. Collateralized working capital loans typically are secured by short-term assets whereas long-term loans are primarily secured by long-term assets.

Construction and Land loans are to finance the construction of owner-occupied and income producing properties. These loans are categorized within commercial or one-to-four family residential loans based upon the underlying collateral and intended use following the completion of the construction period. Real estate development and construction loans are approved based on an analysis of the borrower and guarantor, the viability of the project and on an acceptable percentage of the appraised value of the property securing the loan. Construction loan funds are disbursed periodically based on the percentage of construction or development completed. The Company carefully monitors these loans with on-site inspections and requires the receipt of lien

waivers on funds advanced. The Company considers the market conditions and feasibility of proposed projects, the financial condition and reputation of the borrower and guarantors, the amount of the borrower’s equity in the project, independent appraisals, cost estimates and pre-construction sale information. The Company also makes loans on occasion for the purchase of land for future development by the borrower. Land loans are extended for the future development for either commercial or residential use by the borrower. The Company carefully analyzes the intended use of the property and the viability thereof.

The Company’s commercial real estate loans consist of mortgage loans secured by nonresidential real estate, such as by apartment buildings, small office buildings, and owner-occupied properties. Commercial real estate loans are secured by the subject property and are underwritten based on loan to value limits, cash flow coverage and general creditworthiness of the obligors. These loans tend to involve larger loan balances and their repayment is typically dependent upon the successful operation and management of the underlying real estate.

Residential real estate loans are underwritten based on the borrower’s repayment capacity and source, value of the underlying property, credit history and stability. These loans are secured by a first or second mortgage on the borrower’s principal residence or their second/vacation home (excluding investment/rental property).

In addition to the main types of loans discussed above, the Company also originates agricultural loans, consumer loans, and municipal loans. The agricultural loan portfolio consists of loans to local farmers and agricultural businesses that are generally secured by farmland and equipment. The consumer loan portfolio consists of lending in the form of home equity loans secured by financed property and personal consumer loans, which may be secured or unsecured. The municipal loan portfolio consists of loans to qualified local municipalities, which are generally supported by the taxing authority of the borrowing municipality, and is frequently secured by collateral.

Management systematically monitors the loan portfolio and the appropriateness of the allowance for credit losses on a quarterly basis to provide for expected losses inherent in the portfolio. For segments determined by discounted cash flow analysis, the Company's estimate of future economic conditions utilized in its estimate is primarily dependent on the Federal Open Market Committee's forecasts related to Real Gross Domestic Product and Unemployment rate. For segments determined by the remaining life method, an average loss rate is generally calculated based on peer losses and applied to the future outstanding loan balances at quarter end.

Certain qualitative factors are then added to the historical allocation percentage to get the adjusted factor to be applied to non-classified loans. The following qualitative factors are analyzed for each portfolio segment:

These qualitative factors are reviewed each quarter and adjusted based upon relevant changes within the portfolio.

The total allowance reflects management’s estimate of credit losses inherent in the loan portfolio at the Consolidated Balance Sheet date. The Company considers the allowance for credit losses adequate to cover loan losses inherent in the loan portfolio at September 30, 2024 and December 31, 2023.

Accrued interest receivable on loans totaled $8,577 at September 30, 2024 and was reported within accrued interest receivable and other assets on the consolidated balance sheets and is excluded from the estimate of credit losses.

The following tables summarize the activity in the allowance for credit losses by loan segment for the three and nine months ended September 30, 2024 and 2023.


	Beginning balance		Charge-offs			Recoveries		Provision for credit losses			Ending balance
(In Thousands)	For the Three Months Ended September 30, 2024
Allowance for credit losses:
Agriculture and farmland	$	12	$	—		$	—	$	—		$	12
Construction		1,841		—			1		(537	)		1,305
Commercial & industrial		3,435		—			37		(368	)		3,104
Commercial real estate
Multifamily		1,914		—			—		263			2,177
Owner occupied		5,882		(23	)		—		148			6,007
Non-owner occupied		8,026		—			—		730			8,756
Residential real estate
First liens		4,047		—			6		(285	)		3,768
Second liens and lines of credit		977		—			3		119			1,099
Municipal		64		—			—		1			65
Consumer		91		—			4		154			249
Total	$	26,289	$	(23	)	$	51	$	225		$	26,542

	Beginning balance		Charge-offs			Recoveries		Provision for credit losses			Ending balance
(In Thousands)	For the Three Months Ended September 30, 2023
Allowance for credit losses:
Agriculture and farmland	$	209	$	—		$	—	$	(130	)	$	79
Construction		728		—			—		(275	)		453
Commercial & industrial		729		—			—		126			855
Commercial real estate									—
Multifamily		673		—			—		(254	)		419
Owner occupied		1,559		—			—		197			1,756
Non-owner occupied		4,350		—			—		(220	)		4,130
Residential real estate									—
First liens		1,397		—			11		44			1,452
Second liens and lines of credit		383		—			1		(58	)		326
Municipal		7		—			—		—			7
Consumer		22		—			—		2			24
Unallocated		171		—			—		292			463
Total	$	10,228	$	-		$	12	$	(276	)	$	9,964


	Beginning balance		Charge-offs			Recoveries		Allowance for Credit Losses on PCD Acquired Loans		Provision for credit losses			Ending balance
(In Thousands)	For the Nine Months Ended September 30, 2024
Allowance for credit losses:
Agriculture and farmland	$	12	$	—		$	—	$	—	$	—		$	12
Construction		959		—			3		—		343			1,305
Commercial & industrial		2,940		(10	)		46		—		128			3,104
Commercial real estate
Multifamily		1,483		—			2		—		692			2,177
Owner occupied		6,572		(29	)		1		—		(537	)		6,007
Non-owner occupied		5,773		(54	)		5		2,300		732			8,756
Residential real estate
First liens		4,778		—			19		—		(1,029	)		3,768
Second liens and lines of credit		1,072		—			12		—		15			1,099
Municipal		79		—			—		—		(14	)		65
Consumer		99		(25	)		8		—		167			249
Total	$	23,767	$	(118	)	$	96	$	2,300	$	497		$	26,542

	Beginning balance, prior to adoption of ASC 326		Impact of adopting ASC 326			Charge-offs		Recoveries		Provision for credit losses			Ending balance
(In Thousands)	For the Nine Months Ended September 30, 2023
Allowance for credit losses:
Agriculture and farmland	$	279	$	(190	)	$	—	$	—	$	(10	)	$	79
Construction		274		513			—		—		(334	)		453
Commercial & industrial		583		283			—		1		(12	)		855
Commercial real estate
Multifamily		480		340			—		—		(401	)		419
Owner occupied		635		760			—		—		361			1,756
Non-owner occupied		1,116		3,195			—		—		(181	)		4,130
Residential real estate
First liens		1,029		635			—		50		(262	)		1,452
Second liens and lines of credit		218		140			—		60		(92	)		326
Municipal		12		(2	)		—		—		(3	)		7
Consumer		40		(19	)		—		—		3			24
Unallocated		—		—			—		—		463			463
Total	$	4,666	$	5,655		$	—	$	111	$	(468	)	$	9,964

The following tables present the amortized cost basis of nonaccrual loans and loans past due 90 days or greater and still accruing by segments of the loan portfolio:


	As of September 30, 2024
(In Thousands)	Nonaccrual with No Allowance for Credit Loss		Nonaccrual with a related Allowance for Credit Loss		Total Nonaccrual		Loans 90 days or greater past due still accruing
Agriculture and farmland	$	—	$	—	$	—	$	—
Construction		10		—		10		87
Commercial & industrial		112		100		212		199
Commercial real estate
Multifamily		—		—		—		—
Owner occupied		9,114		680		9,794		—
Non-owner occupied		401		3,952		4,353		—
Residential real estate
First liens		1,980		—		1,980		209
Second liens and lines of credit		382		—		382		—
Municipal		—		—		—		—
Consumer		2		150		152		—
Total	$	12,001	$	4,882	$	16,883	$	495

	As of December 31, 2023
(In Thousands)	Nonaccrual with No Allowance for Credit Loss		Nonaccrual with a related Allowance for Credit Loss		Total Nonaccrual		Loans 90 days or greater past due still accruing
Agriculture and farmland	$	—	$	—	$	—	$	—
Construction		191		—		191		—
Commercial & industrial		53		8		61		58
Commercial real estate
Multifamily		—		—		—		—
Owner occupied		2,465		83		2,548		6
Non-owner occupied		948		281		1,229		—
Residential real estate
First liens		2,346		361		2,707		149
Second liens and lines of credit		294		—		294		—
Municipal		—		—		—		—
Consumer		7		—		7		—
Total	$	6,304	$	733	$	7,037	$	213

The Company recognized $79 and $530 of interest income on nonaccrual loans during the three and nine months ended September 30, 2024 respectively and $35 and $49 for the three and nine months ended September 30, 2023, respectively.


	September 30, 2024
(In Thousands)	Real Estate		Business Assets		Other		Total
Agriculture and farmland loans	$	—	$	—	$	—	$	—
Construction		10		—		—		10
Commercial & industrial loans		—		212		—		212
Commercial real estate loans
Multifamily		—		—		—		—
Owner occupied		9,794		—		—		9,794
Non-owner occupied		4,353		—		—		4,353
Residential real estate loans
First liens		1,980		—		—		1,980
Second liens and lines of credit		382		—		—		382
Municipal		—		—		—		—
Consumer		—		—		152		152
	$	16,519	$	212	$	152	$	16,883

	December 31, 2023
(In Thousands)	Real Estate		Business Assets		Other		Total
Agriculture and farmland loans	$	—	$	—	$	—	$	—
Construction		191		—		—		191
Commercial & industrial loans		—		61		—		61
Commercial real estate loans
Multifamily		—		—		—		—
Owner occupied		2,548		—		—		2,548
Non-owner occupied		1,229		—		—		1,229
Residential real estate loans
First liens		2,707		—		—		2,707
Second liens and lines of credit		294		—		—		294
Municipal		—		—		—		—
Consumer		—		—		7		7
	$	6,969	$	61	$	7	$	7,037

The following tables present an aging analysis of the recorded investment of past due loans at September 30, 2024 and December 31, 2023.


		September 30, 2024
(In Thousands)		30-59 Days Past Due		60-89 Days Past Due		90 Days or Greater Past Due		Total Past Due		Current		Total Loans
Agriculture and farmland		$	91	$	—	$	—	$	91	$	65,075	$	65,166
Construction			771		10		87		868		161,164		162,032
Commercial & industrial			69		—		411		480		234,664		235,144
Commercial real estate
Multifamily			163		—		—		163		206,704		206,867
Owner occupied			—		177		9,618		9,795		469,566		479,361
Non-owner occupied			200		—		401		601		598,080		598,681
Residential real estate
First liens			485		197		1,187		1,869		372,261		374,130
Second liens and lines of credit			419		53		337		809		71,252		72,061
Municipal			—		—		—		—		17,496		17,496
Consumer			24		3		152		179		4,117		4,296
Total		$	2,222	$	440	$	12,193	$	14,855	$	2,200,379	$	2,215,234

	December 31, 2023
(In Thousands)		30-59 Days Past Due		60-89 Days Past Due		90 Days or Greater Past Due		Total Past Due		Current		Total Loans
Agriculture and farmland		$	14	$	—	$	—	$	14	$	65,847	$	65,861
Construction			10		—		191		201		161,624		161,825
Commercial & industrial			46		1		118		165		232,247		232,412
Commercial real estate
Multifamily			—		—		—		—		176,843		176,843
Owner occupied			156		2,802		137		3,095		471,869		474,964
Non-owner occupied			—		86		1,239		1,325		550,156		551,481
Residential real estate
First liens			719		419		872		2,010		374,082		376,092
Second liens and lines of credit			279		128		97		504		66,144		66,648
Municipal			—		—		—		—		16,740		16,740
Consumer			15		15		7		37		5,207		5,244
Total		$	1,239	$	3,451	$	2,661	$	7,351	$	2,120,759	$	2,128,110

The following tables represent credit exposures by internally assigned grades as of September 30, 2024 and December 31, 2023. The grading analysis estimates the capability of the borrower to repay the contractual obligations of the loan agreements as scheduled or at all.

Pass – loans that are protected by the current net worth and paying capacity of the obligor or by the value of the underlying collateral. There are four sub-grades within the Pass category to further distinguish the loan.

Special Mention – loans where a potential weakness or risk exists, which could cause a more serious problem if not corrected.

Substandard – loans that have a well-defined weakness based on objective evidence and are characterized by the distinct possibility that the Bank will sustain some loss if the deficiencies are not corrected.

Doubtful – loans classified as Doubtful have all the weaknesses inherent in a Substandard asset. In addition, these weaknesses make collection or liquidation in full highly questionable and improbable, based on existing circumstances.

Loss – loans classified as a Loss are considered uncollectible and are immediately charged against allowances.

The following tables present the classes of the loan portfolio summarized by the internal risk rating system as of September 30, 2024.


	September 30, 2024
	Term Loans Amortized Cost Basis by Origination Year
(In Thousands)	2024		2023		2022		2021		2020		Prior		Revolving loans amortized cost basis		Revolving loans converted to term		Total
Agriculture and farmland
Pass	$	8,618	$	1,159	$	13,823	$	9,063	$	4,875	$	21,326	$	4,589	$	—	$	63,453
Special mention		—		11		—		58		—		1,412		232		—		1,713
Substandard or lower		—		—		—		—		—		—		—		—		—
Total Agriculture and farmland	$	8,618	$	1,170	$	13,823	$	9,121	$	4,875	$	22,738	$	4,821	$	—	$	65,166
Agriculture and farmland
Current period gross charge-offs		—		—		—		—		—		—		—		—		—
Construction
Pass		19,699		63,145		36,057		21,445		1,257		9,420		6,523		4,198		161,744
Special mention		—		—		—		—		—		—		—		—		—
Substandard or lower		—		201		—		—		—		—		—		87		288
Total Construction		19,699		63,346		36,057		21,445		1,257		9,420		6,523		4,285		162,032
Construction
Current period gross charge-offs		—		—		—		—		—		—		—		—		—
Commercial & industrial
Pass		29,155		23,773		20,312		20,608		11,362		8,934		107,010		25		221,179
Special mention		18		162		4,636		100		—		379		6,543		—		11,838
Substandard or lower		—		78		462		93		—		332		1,162		—		2,127
Total Commercial & industrial		29,173		24,013		25,410		20,801		11,362		9,645		114,715		25		235,144
Commercial & industrial
Current period gross charge-offs		—		—		—		—		4		6		—		—		10
Commercial real estate - Multifamily
Pass		29,461		9,802		85,776		50,770		19,666		10,613		779		—		206,867
Special mention		—		—		—		—		—		—		—		—		—
Substandard or lower		—		—		—		—		—		—		—		—		—
Total Commercial real estate - Multifamily		29,461		9,802		85,776		50,770		19,666		10,613		779		—		206,867
Commercial real estate - Multifamily
Current period gross charge-offs		—		—		—		—		—		—		—		—		—


	September 30, 2024
	Term Loans Amortized Cost Basis by Origination Year
(In Thousands)	2024		2023		2022		2021		2020		Prior		Revolving loans amortized cost basis		Revolving loans converted to term		Total
Commercial real estate - Owner occupied
Pass		43,553		55,583		102,551		86,993		48,793		105,750		12,316		—		455,539
Special mention		—		—		367		2,397		417		5,793		300		—		9,274
Substandard or lower		—		—		9,412		—		—		5,009		127		—		14,548
Total Commercial real estate - Owner occupied		43,553		55,583		112,330		89,390		49,210		116,552		12,743		—		479,361
Commercial real estate - Owner occupied
Current period gross charge-offs		—		—		—		—		23		6		—		—		29
Commercial real estate - Non-owner occupied
Pass		49,559		55,116		171,283		115,689		51,234		133,419		10,578		—		586,878
Special mention		1,000		—		—		38		3,376		3,089		—		—		7,503
Substandard or lower		—		—		—		3,899		—		327		74		—		4,300
Total Commercial real estate - Non-owner occupied		50,559		55,116		171,283		119,626		54,610		136,835		10,652		—		598,681
Commercial real estate - Non-owner occupied
Current period gross charge-offs		—		—		—		—		—		54		—		—		54
Municipal
Pass		44		428		—		369		935		2,435		85		—		4,296
Special mention		—		—		—		—		—		—		—		—		—
Substandard or lower		—		—		—		—		—		—		—		—		—
Total Commercial real estate - Municipal		44		428		—		369		935		2,435		85		—		4,296
Municipal
Current period gross charge-offs		—		—		—		—		—		—		—		—		—
Total
Pass	$	180,089	$	209,006	$	429,802	$	304,937	$	138,122	$	291,897	$	141,880	$	4,223	$	1,699,956
Special mention		1,018		173		5,003		2,593		3,793		10,673		7,075		—		30,328
Substandard or lower		—		279		9,874		3,992		—		5,668		1,363		87		21,263
Total	$	181,107	$	209,458	$	444,679	$	311,522	$	141,915	$	308,238	$	150,318	$	4,310	$	1,751,547

The following tables present the classes of the loan portfolio summarized by the internal risk rating system as of December 31, 2023.


	December 31, 2023
	Term Loans Amortized Cost Basis by Origination Year
(In Thousands)	2023		2022		2021		2020		2019		Prior		Revolving loans amortized cost basis		Revolving loans converted to term		Total
Agriculture and farmland
Pass	$	1,466	$	14,372	$	9,613	$	5,147	$	2,319	$	22,627	$	5,114	$	29	$	60,687
Special mention		—		—		30		—		811		1,206		342		—		2,389
Substandard or lower		13		—		15		121		—		2,576		60		—		2,785
Total Agriculture and farmland	$	1,479	$	14,372	$	9,658	$	5,268	$	3,130	$	26,409	$	5,516	$	29	$	65,861
Agriculture and farmland
Current period gross charge-offs		—		—		—		—		—		—		—		—		—
Construction
Pass		55,462		45,206		30,593		2,932		6,161		5,446		14,424		1,317		161,541
Special mention		—		—		—		—		—		—		93		—		93
Substandard or lower		—		—		—		98		—		—		—		93		191
Total Construction		55,462		45,206		30,593		3,030		6,161		5,446		14,517		1,410		161,825
Construction
Current period gross charge-offs		—		—		—		—		—		—		—		—		—
Commercial & industrial
Pass		29,586		31,653		24,184		13,831		4,285		7,536		119,602		68		230,745
Special mention		—		113		139		—		15		4		1,071		—		1,342
Substandard or lower		—		—		47		—		194		—		43		41		325
Total Commercial & industrial		29,586		31,766		24,370		13,831		4,494		7,540		120,716		109		232,412
Commercial & industrial
Current period gross charge-offs		—		—		—		—		—		—		200		—		200
Commercial real estate - Multifamily
Pass		12,587		80,127		50,320		18,871		6,031		6,737		298		—		174,971
Special mention		—		—		—		—		—		—		—		—		—
Substandard or lower		—		—		—		—		—		1,872		—		—		1,872
Total Commercial real estate - Multifamily		12,587		80,127		50,320		18,871		6,031		8,609		298		—		176,843
Commercial real estate - Multifamily
Current period gross charge-offs		—		—		—		—		—		—		—		—		—


	December 31, 2023
	Term Loans Amortized Cost Basis by Origination Year
(In Thousands)	2023		2022		2021		2020		2019		Prior		Revolving loans amortized cost basis		Revolving loans converted to term		Total
Commercial real estate - Owner occupied
Pass		53,765		127,684		96,193		50,888		39,043		83,753		7,801		6		459,133
Special mention		—		377		3,125		—		6,318		—		429		—		10,249
Substandard or lower		—		—		—		626		2,408		2,391		157		—		5,582
Total Commercial real estate - Owner occupied		53,765		128,061		99,318		51,514		47,769		86,144		8,387		6		474,964
Commercial real estate - Owner occupied
Current period gross charge-offs		—		—		—		—		—		—		—		—		—
Commercial real estate - Non-owner occupied
Pass		58,210		173,415		118,081		56,025		59,792		78,465		6,177		86		550,251
Special mention		—		—		42		—		—		—		—		—		42
Substandard or lower		—		—		325		—		56		558		249		—		1,188
Total Commercial real estate - Non-owner occupied		58,210		173,415		118,448		56,025		59,848		79,023		6,426		86		551,481
Commercial real estate - Non-owner occupied
Current period gross charge-offs		—		—		—		—		—		—		—		—		—
Municipal
Pass		529		—		420		1,675		—		2,526		94		—		5,244
Special mention		—		—		—		—		—		—		—		—		—
Substandard or lower		—		—		—		—		—		—		—		—		—
Total Commercial real estate - Municipal		529		—		420		1,675		—		2,526		94		—		5,244
Municipal
Current period gross charge-offs		—		—		—		—		—		—		—		—		—
Total
Pass	$	211,605	$	472,457	$	329,404	$	149,369	$	117,631	$	207,090	$	153,510	$	1,506	$	1,642,572
Special mention		—		490		3,336		—		7,144		1,210		1,935		—		14,115
Substandard or lower		13		—		387		845		2,658		7,397		509		134		11,943
Total	$	211,618	$	472,947	$	333,127	$	150,214	$	127,433	$	215,697	$	155,954	$	1,640	$	1,668,630

The Company considers the performance of the loan portfolio and its impact on the allowance for credit losses. As part of our adoption of CECL, the Company will monitor small balance, homogeneous loans, such as home equity, residential mortgage, and consumer loans based on delinquency status rather than the assignment of loan specific risk ratings. The Company will

evaluate credit quality based on the aging status of the loan. The following tables present the amortized cost of these loans based on payment activity, by origination year, as of September 30, 2024 and December 31, 2023.


	September 30, 2024
	Term Loans Amortized Cost Basis by Origination Year
(In Thousands)	2024		2023		2022		2021		2020		Prior		Revolving loans amortized cost basis		Revolving loans converted to term		Total
Residential real estate - First liens
Performing	$	25,492	$	45,884	$	88,268	$	83,872	$	36,371	$	81,295	$	10,759	$	—	$	371,941
Nonperforming		—		—		—		22		—		2,167		—		—		2,189
Total Residential real estate - First liens	$	25,492	$	45,884	$	88,268	$	83,894	$	36,371	$	83,462	$	10,759	$	—	$	374,130
Residential real estate - First liens
Current period gross charge-offs		—		—		—		—		—		—		—		—		—
Residential real estate - Second liens and lines of credit
Performing		1,961		954		1,465		364		63		2,089		64,778		5		71,679
Nonperforming		—		—		—		—		—		162		220		—		382
Total Residential real estate - Second liens and lines of credit		1,961		954		1,465		364		63		2,251		64,998		5		72,061
Residential real estate - Second liens and lines of credit
Current period gross charge-offs		—		—		—		—		—		—		—		—		—
Consumer and other
Performing		2,644		4,685		1,952		126		69		66		7,802		—		17,344
Nonperforming		—		—		2		—		—		—		150		—		152
Total Consumer and other		2,644		4,685		1,954		126		69		66		7,952		—		17,496
Consumer and other
Current period gross charge-offs		—		—		2		5		2		16		—		—		25
Total
Performing	$	30,097	$	51,523	$	91,685	$	84,362	$	36,503	$	83,450	$	83,339	$	5	$	460,964
Nonperforming		—		—		2		22		—		2,329		370		—		2,723
Total	$	30,097	$	51,523	$	91,687	$	84,384	$	36,503	$	85,779	$	83,709	$	5	$	463,687


	December 31, 2023
	Term Loans Amortized Cost Basis by Origination Year
(In Thousands)	2023		2022		2021		2020		2019		Prior		Revolving loans amortized cost basis		Revolving loans converted to term		Total
Residential real estate - First liens
Performing	$	41,984	$	90,220	$	95,232	$	37,966	$	22,934	$	75,918	$	8,982	$	—	$	373,236
Nonperforming		—		—		33		101		208		2,514		—		—		2,856
Total Residential real estate - First liens	$	41,984	$	90,220	$	95,265	$	38,067	$	23,142	$	78,432	$	8,982	$	—	$	376,092
Residential real estate - First liens
Current period gross charge-offs		—		—		—		—		—		—		—		—		—
Residential real estate - Second liens and lines of credit
Performing		1,045		1,702		386		184		205		2,259		60,573		—		66,354
Nonperforming		—		—		—		—		—		—		294		—		294
Total Residential real estate - Second liens and lines of credit		1,045		1,702		386		184		205		2,259		60,867		—		66,648
Residential real estate - Second liens and lines of credit
Current period gross charge-offs		—		—		—		—		—		—		—		—		—
Consumer and other
Performing		5,007		437		213		150		73		85		10,768		—		16,733
Nonperforming		—		—		—		—		—		—		7		—		7
Total Consumer and other		5,007		437		213		150		73		85		10,775		—		16,740
Consumer and other
Current period gross charge-offs		—		—		—		—		—		—		1		—		1
Total
Performing	$	48,036	$	92,359	$	95,831	$	38,300	$	23,212	$	78,262	$	80,323	$	—	$	456,323
Nonperforming		—		—		33		101		208		2,514		301		—		3,157
Total	$	48,036	$	92,359	$	95,864	$	38,401	$	23,420	$	80,776	$	80,624	$	—	$	459,480

The Company may modify loans to borrowers experiencing financial difficulty by providing principal forgiveness, term extension, interest rate reduction or an other-than-insignificant payment delay. When principal forgiveness is provided, the amount of forgiveness is charged off against the allowance for credit losses. The Company may also provide multiple types of modifications on an individual loan. For the nine months ended September 30, 2024, the Company provided a payment delay to a Non Owner Occupied Commercial Real Estate borrower experiencing financial difficulty. At September 30, 2024, the amortized cost basis of the loan is $3,952 and has been placed on non-accrual. For the three months ended September 30, 2023, the Company did not extend any modifications to borrowers experiencing financial difficulty that had a more-than-insignificant direct change in the contractual cash flows of the loans.