For the year ended December 31, 2024, the tables to follow outline the Company’s loan portfolio by the ten portfolio segments where applicable.

Outstanding loan balances at December 31, 2024 and 2023, are net of unearned income, including net deferred loan fees.

Our subsidiary bank has established a line of credit with the Federal Home Loan Bank of Dallas (“FHLB”) to provide liquidity and meet pledging requirements for those customers eligible to have securities pledged to secure certain uninsured deposits. At December 31, 2024, this available line of credit was $1,863,674,000. At December 31, 2024, there was $1,046,500,000 used on the line advance for undisbursed commitments (letters of credit) used to secure public funds. At December 31, 2024, $5,449,122,000 in loans held by our bank subsidiary were subject to blanket liens as security for this line of credit.

The Company had $63,096,000 and $35,096,000 in nonaccrual, past due 90 days or more and still accruing, and foreclosed assets at December 31, 2024 and 2023, respectively. Nonaccrual loans totaled $61,938,000 and $33,609,000 at December 31, 2024 and 2023, respectively, and consisted of the following (in thousands):

The Company recognized interest income on nonaccrual loans prior to being recognized as nonaccrual of approximately $2,561,000, $1,714,000 and $1,607,000 during the years ended December 31, 2024, 2023 and 2022, respectively.

No significant additional funds are committed to be advanced in connection with nonaccrual loans as of December 31, 2024.

Summary information on the allowance for credit losses for the years ended December 31, 2024 and 2023, are outlined by portfolio segment in the following tables (in thousands):


Year-ended December 31, 2024	C&I			Municipal		Agricultural			Construction & Development			Farm
Beginning balance	$	15,698		$	195	$	1,281		$	28,553		$	2,914
Provision for loan losses		554			5		328			(8,491	)		(43	)
Recoveries		576			—		111			4			—
Charge-offs		(1,392	)		—		(67	)		(205	)		—
Ending balance	$	15,436		$	200	$	1,653		$	19,861		$	2,871


Year-ended December 31, 2024 (continued)	Non-Owner Occupied CRE			Owner Occupied CRE		Residential			Auto			Non-Auto			Total
Beginning balance	$	13,425		$	13,813	$	11,654		$	810		$	391		$	88,734
Provision for loan losses		1,965			7,478		8,749			1,608			896			13,049
Recoveries		37			122		98			448			161			1,557
Charge-offs		(763	)		—		(13	)		(1,680	)		(895	)		(5,015	)
Ending balance	$	14,664		$	21,413	$	20,488		$	1,186		$	553		$	98,325


Year-ended December 31, 2023	C&I			Municipal			Agricultural			Construction & Development		Farm
Beginning balance	$	16,129		$	1,026		$	1,041		$	26,443	$	1,957
Provision for loan losses		1,118			(831	)		(37	)		2,004		957
Recoveries		267			—			286			106		—
Charge-offs		(1,816	)		—			(9	)		—		—
Ending balance	$	15,698		$	195		$	1,281		$	28,553	$	2,914


Year-ended December 31, 2023 (continued)	Non-Owner Occupied CRE		Owner Occupied CRE			Residential			Auto			Non-Auto			Total
Beginning balance	$	9,075	$	9,928		$	9,075		$	845		$	315		$	75,834
Provision for loan losses		4,279		3,668			2,813			573			506			15,050
Recoveries		71		227			24			398			170			1,549
Charge-offs		—		(10	)		(258	)		(1,006	)		(600	)		(3,699	)
Ending balance	$	13,425	$	13,813		$	11,654		$	810		$	391		$	88,734

Additionally, the Company records a reserve for unfunded commitments in other liabilities which totaled $8,677,000 and $7,903,000 at December 31, 2024 and 2023, respectively. The $13,049,000 provision for loan losses in 2024 above is combined with the provision for unfunded commitments of $774,000 and reported in the aggregate under the provision for credit losses in the statement of earnings for the year ended December 31, 2024. The provision for loan losses above of $15,050,000 in 2023 is combined with the reversal of provision for unfunded commitments of $4,419,000 and reported in the aggregate under the provision for credit losses in the statement of earnings for the year ended December 31, 2023.

The Company’s loans that are individually evaluated for credit losses (both collateral and non-collateral dependent) and their related allowances as of December 31, 2024 and December 31, 2023, are summarized in the following table by loan segment (in thousands):


December 31, 2024	Collateral Dependent Loans Individually Evaluated for Credit Losses Without an Allowance		Collateral Dependent Loans Individually Evaluated for Credit Losses With an Allowance		Non-Collateral Dependent Loans Individually Evaluated for Credit Losses		Total Loans Individually Evaluated for Credit Losses		Related Allowance on Collateral Dependent Loans		Related Allowance on Non- Collateral Dependent Loans		Total Allowance for Credit Losses on Loans Individually Evaluated for Credit Losses
Commercial:
C&I	$	854	$	3,130	$	25,778	$	29,762	$	1,463	$	3,042	$	4,505
Municipal		—		—		409		409		—		—		—
Total Commercial		854		3,130		26,187		30,171		1,463		3,042		4,505
Agricultural		743		466		3,002		4,211		220		945		1,165
Real Estate:
Construction & Development		732		409		10,033		11,174		26		465		491
Farm		412		3,764		6,412		10,588		23		427		450
Non-Owner Occupied CRE		6,668		4,394		28,832		39,894		1,406		2,852		4,258
Owner Occupied CRE		2,186		27,888		49,396		79,470		5,727		2,431		8,158
Residential		3,859		5,489		44,311		53,659		1,343		2,317		3,660
Total Real Estate		13,857		41,944		138,984		194,785		8,525		8,492		17,017
Consumer:
Auto		—		638		2,941		3,579		1		5		6
Non-Auto		—		306		799		1,105		51		73		124
Total Consumer		—		944		3,740		4,684		52		78		130
Total	$	15,454	$	46,484	$	171,913	$	233,851	$	10,260	$	12,557	$	22,817


December 31, 2023	Collateral Dependent Loans Individually Evaluated for Credit Losses Without an Allowance		Collateral Dependent Loans Individually Evaluated for Credit Losses With an Allowance		Non-Collateral Dependent Loans Individually Evaluated for Credit Losses		Total Loans Individually Evaluated for Credit Losses		Related Allowance on Collateral Dependent Loans		Related Allowance on Non- Collateral Dependent Loans		Total Allowance for Credit Losses on Loans Individually Evaluated for Credit Losses
Commercial:
C&I	$	1,322	$	2,810	$	18,633	$	22,765	$	1,363	$	4,495	$	5,858
Municipal		—		—		733		733		—		—		—
Total Commercial		1,322		2,810		19,366		23,498		1,363		4,495		5,858
Agricultural		57		98		1,304		1,459		50		700		750
Real Estate:
Construction & Development		758		686		22,545		23,989		148		2,253		2,401
Farm		—		4,804		1,362		6,166		937		57		994
Non-Owner Occupied CRE		1,919		6,103		29,117		37,139		700		2,984		3,684
Owner Occupied CRE		4,661		2,161		35,746		42,568		232		1,431		1,663
Residential		3,909		3,740		30,257		37,906		360		1,799		2,159
Total Real Estate		11,247		17,494		119,027		147,768		2,377		8,524		10,901
Consumer:
Auto		—		464		2,125		2,589		1		3		4
Non-Auto		—		117		782		899		—		60		60
Total Consumer		—		581		2,907		3,488		1		63		64
Total	$	12,626	$	20,983	$	142,604	$	176,213	$	3,791	$	13,782	$	17,573

The Company’s allowance for loans that are individually evaluated for credit losses and collectively evaluated for credit losses as of December 31, 2024 and December 31, 2023, are summarized in the following table by loan segment (in thousands). Allocation of a portion of the allowance to one category of loans does not preclude its availability to absorb losses in other categories.


December 31, 2024	C&I		Municipal		Agricultural		Construction & Development		Farm
Loans individually evaluated for credit losses	$	4,505	$	—	$	1,165	$	491	$	450
Loans collectively evaluated for credit losses		10,931		200		488		19,370		2,421
Total	$	15,436	$	200	$	1,653	$	19,861	$	2,871


December 31, 2024 (continued)	Non-Owner Occupied CRE		Owner Occupied CRE		Residential		Auto		Non-Auto		Total
Loans individually evaluated for credit losses	$	4,258	$	8,158	$	3,660	$	6	$	124	$	22,817
Loans collectively evaluated for credit losses		10,406		13,255		16,828		1,180		429		75,508
Total	$	14,664	$	21,413	$	20,488	$	1,186	$	553	$	98,325


December 31, 2023	C&I		Municipal		Agricultural		Construction & Development		Farm
Loans individually evaluated for credit losses	$	5,858	$	—	$	750	$	2,401	$	994
Loans collectively evaluated for credit losses		9,840		195		531		26,152		1,920
Total	$	15,698	$	195	$	1,281	$	28,553	$	2,914

The Company’s recorded investment in loans as of December 31, 2024 and December 31, 2023, related to the balance in the allowance for credit losses follows below (in thousands).


December 31, 2024	C&I		Municipal		Agriculture		Construction & Development		Farm
Loans individually evaluated for credit losses	$	29,762	$	409	$	4,211	$	11,174	$	10,588
Loans collectively evaluated for credit losses		1,147,231		368,837		91,332		1,043,429		329,077
Total	$	1,176,993	$	369,246	$	95,543	$	1,054,603	$	339,665


December 31, 2024 (continued)	Non-Owner Occupied CRE		Owner Occupied CRE		Residential		Auto		Non-Auto		Total
Loans individually evaluated for credit losses	$	39,894	$	79,470	$	53,659	$	3,579	$	1,105	$	233,851
Loans collectively evaluated for credit losses		765,672		1,003,630		2,143,108		634,981		151,950		7,679,247
Total	$	805,566	$	1,083,100	$	2,196,767	$	638,560	$	153,055	$	7,913,098


December 31, 2023	C&I		Municipal		Agriculture		Construction & Development		Farm
Loans individually evaluated for credit losses	$	22,765	$	733	$	1,459	$	23,989	$	6,166
Loans collectively evaluated for credit losses		1,142,046		214,117		83,431		939,169		338,788
Total	$	1,164,811	$	214,850	$	84,890	$	963,158	$	344,954


December 31, 2023 (continued)	Non-Owner Occupied CRE		Owner Occupied CRE		Residential		Auto		Non-Auto		Total
Loans individually evaluated for credit losses	$	37,139	$	42,568	$	37,906	$	2,589	$	899	$	176,213
Loans collectively evaluated for credit losses		790,830		994,713		1,796,687		519,270		153,527		6,972,578
Total	$	827,969	$	1,037,281	$	1,834,593	$	521,859	$	154,426	$	7,148,791

From a credit risk standpoint, the Company rates its loans in one of five categories: (i) pass, (ii) special mention, (iii) substandard, (iv) doubtful or (v) loss (which are charged-off).

The ratings of loans reflect a judgment about the risks of default and loss associated with the loan. The Company reviews the ratings on our credits as part of our on-going monitoring of the credit quality of our loan portfolio. Ratings are adjusted to reflect the degree of risk and loss that are felt to be inherent in each credit as of each reporting period. Our methodology is structured so that specific allocations are increased in accordance with deterioration in credit quality (and a corresponding increase in risk and loss) or decreased in accordance with improvement in credit quality (and a corresponding decrease in risk and loss).

Credits rated special mention show clear signs of financial weaknesses or deterioration in credit worthiness, however, such concerns are not so pronounced that the Company generally expects to experience significant loss within the short-term. Such credits typically maintain the ability to perform within standard credit terms and credit exposure is not as prominent as credits rated more harshly.

Credits rated substandard are those in which the normal repayment of principal and interest may be, or has been, jeopardized by reason of adverse trends or developments of a financial, managerial, economic or political nature, or important weaknesses exist in collateral. A protracted workout on these credits is a distinct possibility. Prompt corrective action is therefore required to strengthen the Company’s

position, and/or to reduce exposure and to assure that adequate remedial measures are taken by the borrower. Credit exposure becomes more likely in such credits and a serious evaluation of the secondary support to the credit is performed.

Credits rated doubtful are those in which full collection of principal appears highly questionable, and which some degree of loss is anticipated, even though the ultimate amount of loss may not yet be certain and/or other factors exist which could affect collection of debt. Based upon available information, positive action by the Company is required to avert or minimize loss. Credits rated doubtful are generally also placed on nonaccrual.

The following tables summarize the Company’s internal ratings of its loans held-for-investment, including the year of origination, by portfolio segments, at December 31, 2024 (in millions):


December 31,	2024		2023		2022		2021		2020		Prior		Revolving Loans Amort Cost Basis		Total
C&I
Risk rating:
Pass	$	677	$	226	$	146	$	45	$	23	$	30	$	—	$	1,147
Special mention		7		—		1		—		1		—		—		9
Substandard		12		3		4		1		—		1		—		21
Doubtful		—		—		—		—		—		—		—		—
Total	$	696	$	229	$	151	$	46	$	24	$	31	$	—	$	1,177
Year-to-Date Gross Charge-Offs	$	—	$	1	$	—	$	—	$	—	$	—	$	—	$	1


December 31,	2024		2023		2022		2021		2020		Prior		Revolving Loans Amort Cost Basis		Total
Municipal
Risk rating:
Pass	$	175	$	26	$	77	$	12	$	8	$	71	$	—	$	369
Special mention		—		—		—		—		—		—		—		—
Substandard		—		—		—		—		—		—		—		—
Doubtful		—		—		—		—		—		—		—		—
Total	$	175	$	26	$	77	$	12	$	8	$	71	$	—	$	369
Year-to-Date Gross Charge-Offs	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—


December 31,	2024		2023		2022		2021		2020		Prior		Revolving Loans Amort Cost Basis		Total
Agricultural
Risk rating:
Pass	$	76	$	8	$	4	$	2	$	1	$	—	$	—	$	91
Special mention		—		—		—		—		—		—		—		—
Substandard		3		—		1		—		—		—		—		4
Doubtful		—		—		—		—		—		—		—		—
Total	$	79	$	8	$	5	$	2	$	1	$	—	$	—	$	95
Year-to-Date Gross Charge-Offs	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—


December 31,	2024		2023		2022		2021		2020		Prior		Revolving Loans Amort Cost Basis		Total
Construction & Development
Risk rating:
Pass	$	667	$	133	$	166	$	55	$	14	$	8	$	1	$	1,044
Special mention		1		—		—		—		—		—		—		1
Substandard		7		1		1		1		—		—		—		10
Doubtful		—		—		—		—		—		—		—		—
Total	$	675	$	134	$	167	$	56	$	14	$	8	$	1	$	1,055
Year-to-Date Gross Charge-Offs	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—


December 31,	2024		2023		2022		2021		2020		Prior		Revolving Loans Amort Cost Basis		Total
Farm
Risk rating:
Pass	$	114	$	42	$	72	$	60	$	18	$	23	$	—	$	329
Special mention		—		—		—		—		—		—		—		—
Substandard		1		1		4		—		4		1		—		11
Doubtful		—		—		—		—		—		—		—		—
Total	$	115	$	43	$	76	$	60	$	22	$	24	$	—	$	340
Year-to-Date Gross Charge-Offs	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—


December 31,	2024		2023		2022		2021		2020		Prior		Revolving Loans Amort Cost Basis		Total
Non-Owner Occupied CRE
Risk rating:
Pass	$	166	$	86	$	242	$	133	$	58	$	81	$	—	$	766
Special mention		4		2		1		1		—		1		—		9
Substandard		10		2		3		6		7		3		—		31
Doubtful		—		—		—		—		—		—		—		—
Total	$	180	$	90	$	246	$	140	$	65	$	85	$	—	$	806
Year-to-Date Gross Charge-Offs	$	—	$	1	$	—	$	—	$	—	$	—	$	—	$	1


December 31,	2024		2023		2022		2021		2020		Prior		Revolving Loans Amort Cost Basis		Total
Owner Occupied CRE
Risk rating:
Pass	$	170	$	128	$	270	$	177	$	99	$	160	$	—	$	1,004
Special mention		2		—		5		7		—		1		—		15
Substandard		1		14		30		10		1		8		—		64
Doubtful		—		—		—		—		—		—		—		—
Total	$	173	$	142	$	305	$	194	$	100	$	169	$	—	$	1,083
Year-to-Date Gross Charge-Offs	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—


December 31,	2024		2023		2022		2021		2020		Prior		Revolving Loans Amort Cost Basis		Total
Residential
Risk rating:
Pass	$	606	$	367	$	378	$	266	$	105	$	232	$	188	$	2,142
Special mention		1		1		1		3		—		2		—		8
Substandard		5		7		12		4		4		12		2		46
Doubtful		—		—		—		—		—		—		—		—
Total	$	612	$	375	$	391	$	273	$	109	$	246	$	190	$	2,196
Year-to-Date Gross Charge-Offs	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—


December 31,	2024		2023		2022		2021		2020		Prior		Revolving Loans Amort Cost Basis		Total
Auto
Risk rating:
Pass	$	338	$	122	$	126	$	38	$	10	$	2	$	—	$	636
Special mention		—		—		—		—		—		—		—		—
Substandard		1		1		1		1		—		—		—		4
Doubtful		—		—		—		—		—		—		—		—
Total	$	339	$	123	$	127	$	39	$	10	$	2	$	—	$	640
Year-to-Date Gross Charge-Offs	$	—	$	1	$	1	$	—	$	—	$	—	$	—	$	2


December 31,	2024		2023		2022		2021		2020		Prior		Revolving Loans Amort Cost Basis		Total
Non-Auto
Risk rating:
Pass	$	68	$	35	$	25	$	14	$	2	$	1	$	7	$	152
Special mention		—		—		—		—		—		—		—		—
Substandard		—		—		1		—		—		—		—		1
Doubtful		—		—		—		—		—		—		—		—
Total	$	68	$	35	$	26	$	14	$	2	$	1	$	7	$	153
Year-to-Date Gross Charge-Offs	$	—	$	—	$	1	$	—	$	—	$	—	$	—	$	1


December 31,	2024		2023		2022		2021		2020		Prior		Revolving Loans Amort Cost Basis		Total
Total Loans
Risk rating:
Pass	$	3,057	$	1,173	$	1,506	$	802	$	338	$	608	$	196	$	7,680
Special mention		15		3		8		11		1		4		—		42
Substandard		40		29		57		23		16		25		2		192
Doubtful		—		—		—		—		—		—		—		—
Total	$	3,112	$	1,205	$	1,571	$	836	$	355	$	637	$	198	$	7,914
Year-to-Date Gross Charge-Offs	$	—	$	3	$	2	$	—	$	—	$	—	$	—	$	5

The following tables summarize the Company’s internal ratings of its loans held-for-investment, including the year of origination by portfolio segments, at December 31, 2023 (in millions):


December 31,	2023		2022		2021		2020		2019		Prior		Revolving Loans Amort Cost Basis		Total
C&I
Risk rating:
Pass	$	720	$	276	$	73	$	36	$	14	$	23	$	—	$	1,142
Special mention		1		1		—		—		1		—		—		3
Substandard		12		2		2		1		1		2		—		20
Doubtful		—		—		—		—		—		—		—		—
Total	$	733	$	279	$	75	$	37	$	16	$	25	$	—		1,165
Year-toDate Gross Charge-Offs	$	—	$	—	$	1	$	—	$	—	$	—	$	—	$	1


December 31,	2023		2022		2021		2020		2019		Prior		Revolving Loans Amort Cost Basis		Total
Municipal
Risk rating:
Pass	$	25	$	83	$	15	$	10	$	1	$	80	$	—	$	214
Special mention		—		—		—		—		—		—		—		—
Substandard		—		—		1		—		—		—		—		1
Doubtful		—		—		—		—		—		—		—		—
Total	$	25	$	83	$	16	$	10	$	1	$	80	$	—		215
Year-toDate Gross Charge-Offs	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—


December 31,	2023		2022		2021		2020		2019		Prior		Revolving Loans Amort Cost Basis		Total
Agricultural
Risk rating:
Pass	$	63	$	15	$	4	$	1	$	1	$	—	$	—	$	84
Special mention		—		—		—		—		—		—		—		—
Substandard		1		—		—		—		—		—		—		1
Doubtful		—		—		—		—		—		—		—		—
Total	$	64	$	15	$	4	$	1	$	1	$	—	$	—	$	85
Year-toDate Gross Charge-Offs	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—


December 31,	2023		2022		2021		2020		2019		Prior		Revolving Loans Amort Cost Basis		Total
Construction & Development
Risk rating:
Pass	$	515	$	311	$	78	$	20	$	9	$	6	$	—	$	939
Special mention		8		2		—		—		—		—		—		10
Substandard		9		4		1		—		—		—		—		14
Doubtful		—		—		—		—		—		—		—		—
Total	$	532	$	317	$	79	$	20	$	9	$	6	$	—	$	963
Year-toDate Gross Charge-Offs	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—


December 31,	2023		2022		2021		2020		2019		Prior		Revolving Loans Amort Cost Basis		Total
Farm
Risk rating:
Pass	$	101	$	111	$	73	$	24	$	8	$	22	$	—	$	339
Special mention		—		—		—		—		—		—		—		—
Substandard		—		—		—		5		—		1		—		6
Doubtful		—		—		—		—		—		—		—		—
Total	$	101	$	111	$	73	$	29	$	8	$	23	$	—	$	345
Year-toDate Gross Charge-Offs	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—


December 31,	2023		2022		2021		2020		2019		Prior		Revolving Loans Amort Cost Basis		Total
Non-Owner Occupied CRE
Risk rating:
Pass	$	167	$	232	$	172	$	106	$	41	$	73	$	—	$	791
Special mention		—		5		1		—		—		2		—		8
Substandard		2		1		2		7		13		4		—		29
Doubtful		—		—		—		—		—		—		—		—
Total	$	169	$	238	$	175	$	113	$	54	$	79	$	—	$	828
Year-toDate Gross Charge-Offs	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—


December 31,	2023		2022		2021		2020		2019		Prior		Revolving Loans Amort Cost Basis		Total
Owner Occupied CRE
Risk rating:
Pass	$	154	$	305	$	217	$	114	$	62	$	142	$	—	$	994
Special mention		1		1		4		—		1		1		—		8
Substandard		3		6		4		—		7		15		—		35
Doubtful		—		—		—		—		—		—		—		—
Total	$	158	$	312	$	225	$	114	$	70	$	158	$	—	$	1,037
Year-toDate Gross Charge-Offs	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—


December 31,	2023		2022		2021		2020		2019		Prior		Revolving Loans Amort Cost Basis		Total
Residential
Risk rating:
Pass	$	477	$	415	$	313	$	158	$	67	$	229	$	138	$	1,797
Special mention		1		2		2		2		—		3		1		11
Substandard		4		4		3		3		3		7		3		27
Doubtful		—		—		—		—		—		—		—		—
Total	$	482	$	421	$	318	$	163	$	70	$	239	$	142	$	1,835
Year-toDate Gross Charge-Offs	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—


December 31,	2023		2022		2021		2020		2019		Prior		Revolving Loans Amort Cost Basis		Total
Auto
Risk rating:
Pass	$	195	$	212	$	74	$	26	$	10	$	2	$	—	$	519
Special mention		—		—		—		—		—		—		—		—
Substandard		—		1		1		1		—		—		—		3
Doubtful		—		—		—		—		—		—		—		—
Total	$	195	$	213	$	75	$	27	$	10	$	2	$	—	$	522
Year-toDate Gross Charge-Offs	$	—	$	1	$	—	$	—	$	—	$	—	$	—	$	1


December 31,	2023		2022		2021		2020		2019		Prior		Revolving Loans Amort Cost Basis		Total
Non-Auto
Risk rating:
Pass	$	71	$	47	$	22	$	4	$	1	$	1	$	7	$	153
Special mention		—		—		—		—		—		—		—		—
Substandard		1		—		—		—		—		—		—		1
Doubtful		—		—		—		—		—		—		—		—
Total	$	72	$	47	$	22	$	4	$	1	$	1	$	7	$	154
Year-toDate Gross Charge-Offs	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—


December 31,	2023		2022		2021		2020		2019		Prior		Revolving Loans Amort Cost Basis		Total
Total Loans
Risk rating:
Pass	$	2,488	$	2,007	$	1,041	$	499	$	214	$	578	$	145	$	6,972
Special mention		11		11		7		2		2		6		1		40
Substandard		32		18		14		17		24		29		3		137
Doubtful		—		—		—		—		—		—		—		—
Total	$	2,531	$	2,036	$	1,062	$	518	$	240	$	613	$	149	$	7,149
Year-toDate Gross Charge-Offs	$	—	$	1	$	1	$	—	$	—	$	—	$	—	$	2

At December 31, 2024 and 2023, the Company’s past due loans are as follows (in thousands):


December 31, 2024	15-59 Days Past Due*		60-89 Days Past Due		Greater Than 90 Days		Total Past Due		Current		Total Loans		90 Days Past Due Still Accruing
Commercial:
C&I	$	4,232	$	3,938	$	1,368	$	9,538	$	1,167,455	$	1,176,993	$	258
Municipal		349		36		—		385		368,861		369,246		—
Total Commercial		4,581		3,974		1,368		9,923		1,536,316		1,546,239		258
Agricultural		917		10		795		1,722		93,821		95,543		—
Real Estate:
Construction & Development		5,652		564		609		6,825		1,047,778		1,054,603		—
Farm		433		1,128		—		1,561		338,104		339,665		—
Non-Owner Occupied CRE		666		—		1,979		2,645		802,921		805,566		—
Owner Occupied CRE		3,151		246		1,145		4,542		1,078,558		1,083,100		—
Residential		15,779		2,131		2,147		20,057		2,176,710		2,196,767		29
Total Real Estate		25,681		4,069		5,880		35,630		5,444,071		5,479,701		29
Consumer:
Auto		1,227		141		—		1,368		637,192		638,560		—
Non-Auto		137		34		—		171		152,884		153,055		—
Total Consumer		1,364		175		—		1,539		790,076		791,615		—
Total	$	32,543	$	8,228	$	8,043	$	48,814	$	7,864,284	$	7,913,098	$	287


December 31, 2023	15-59 Days Past Due*		60-89 Days Past Due		Greater Than 90 Days		Total Past Due		Current		Total Loans		90 Days Past Due Still Accruing
Commercial:
C&I	$	8,789	$	1,624	$	1,700	$	12,113	$	1,152,698	$	1,164,811	$	141
Municipal		102		—		—		102		214,748		214,850		—
Total Commercial		8,891		1,624		1,700		12,215		1,367,446		1,379,661		141
Agricultural		850		246		4		1,100		83,790		84,890		—
Real Estate:
Construction & Development		8,887		2,115		1,856		12,858		950,300		963,158		863
Farm		1,024		195		—		1,219		343,735		344,954		—
Non-Owner Occupied CRE		3,565		—		—		3,565		824,404		827,969		—
Owner Occupied CRE		2,818		240		1,823		4,881		1,032,400		1,037,281		—
Residential		12,293		828		2,816		15,937		1,818,656		1,834,593		—
Total Real Estate		28,587		3,378		6,495		38,460		4,969,495		5,007,955		863
Consumer:
Auto		1,482		251		24		1,757		520,102		521,859		—
Non-Auto		341		51		—		392		154,034		154,426		—
Total Consumer		1,823		302		24		2,149		674,136		676,285		—
Total	$	40,151	$	5,550	$	8,223	$	53,924	$	7,094,867	$	7,148,791	$	1,004

* The Company monitors commercial, agricultural and real estate loans after such loans are 15 days past due. Consumer loans are monitored after such loans are 30 days past due.

On January 1, 2023, the Company adopted the accounting guidance in ASU 2022-02, which eliminates the recognition and measurement of a TDR. Due to the removal of the TDR designation, the Company evaluates all loan restructurings according to the accounting guidance for loan modifications to determine if the restructuring results in a new loan or a continuation of the existing loan. Loan modifications to borrowers experiencing financial difficulty that result in a direct change in the timing or amount of contractual cash flows include situations where there is principal forgiveness, term extensions, interest rate reduction, and combinations of the listed modifications. Therefore, the disclosures related to loan restructurings are only for modifications that directly affect cash flows.

An assessment of whether a borrower is experiencing financial difficulty is made on the date of a modification. Because the effect of most modifications made to borrowers experiencing financial difficulty is already included in the allowance for credit losses due to the measurement methodologies used to estimate the allowance, a change to the allowance for credit losses is generally not recorded upon modification. During the years ended December 31, 2024 and 2023, respectively, loan modifications made to borrowers experiencing financial difficulty was insignificant.

In the opinion of management, those loans are on substantially the same terms, including interest rates and collateral requirements, as those prevailing at the time for comparable transactions with unaffiliated persons.