LOANS RECEIVABLE AND ALLOWANCE FOR CREDIT LOSSES

6 Months Ended

Jun. 30, 2024

Receivables [Abstract]

LOANS RECEIVABLE AND ALLOWANCE FOR CREDIT LOSSES

LOANS RECEIVABLE AND ALLOWANCE FOR CREDIT LOSSES

Total net loans receivable at June 30, 2024 and December 31, 2023 are summarized as follows:

	June 30, 2024		Percentage of Total		December 31, 2023		Percentage of Total
Farmland	$	32,212	0.7	%	$	33,485	0.8	%
Owner-occupied, nonfarm nonresidential properties	535,128		11.9		511,910		11.5
Agricultural production and other loans to farmers	1,561		—		1,652		—
Commercial and Industrial	659,407		14.7		726,442		16.3
Obligations (other than securities and leases) of states and political subdivisions	150,482		3.4		152,201		3.4
Other loans	26,326		0.6		25,507		0.6
Other construction loans and all land development and other land loans	374,702		8.4		340,358		7.6
Multifamily (5 or more) residential properties	324,092		7.2		305,697		6.8
Non-owner occupied, nonfarm nonresidential properties	978,241		21.8		984,033		22.0
1-4 Family Construction	20,408		0.5		28,055		0.6
Home equity lines of credit	144,018		3.2		130,700		2.9
Residential Mortgages secured by first liens	1,006,163		22.5		1,005,335		22.5
Residential Mortgages secured by junior liens	98,085		2.2		91,240		2.0
Other revolving credit plans	41,359		0.9		42,877		1.0
Automobile	22,387		0.5		25,315		0.6
Other consumer	51,644		1.2		51,592		1.1
Credit cards	13,259		0.3		11,785		0.3
Overdrafts	218		—		292		—
Total loans receivable	$	4,479,692	100.0	%	$	4,468,476	100.0	%
Less: Allowance for credit losses	(45,532)				(45,832)
Loans receivable, net	$	4,434,160			$	4,422,644
Net deferred loan origination fees included in the above table	$	1,378			$	2,448

The following table presents the revisions to total loans disclosure at December 31, 2023 to reflect the adjustment for the applicable portfolio segments:

	As Reported				As Revised				Adjustment
	December 31, 2023		Percentage of Total		December 31, 2023		Percentage of Total		December 31, 2023		Percentage of Total
Farmland	$	31,869	0.7	%	$	33,485	0.8	%	$	1,616	0.1	%
Owner-occupied, nonfarm nonresidential properties	493,064		11.0		511,910		11.5		18,846		0.5
Other construction loans and all land development and other land loans	491,539		11.0		340,358		7.6		(151,181)		(3.4)
Multifamily (5 or more) residential properties	254,342		5.7		305,697		6.8		51,355		1.1
Non-owner occupied, nonfarm nonresidential properties	896,043		20.1		984,033		22.0		87,990		1.9
1-4 Family Construction	51,207		1.1		28,055		0.6		(23,152)		(0.5)
Residential Mortgages secured by first liens	990,986		22.2		1,005,335		22.5		14,349		0.3
Residential Mortgages secured by junior liens	91,063		2.0		91,240		2.0		177		—
Total	$	3,300,113	73.8	%	$	3,300,113	73.8	%	$	—	—	%

The Corporation’s outstanding loans receivable and related unfunded commitments are primarily concentrated within Central and Northwest Pennsylvania, Central and Northeast Ohio, Western New York and Southwest Virginia. The Bank attempts to limit concentrations within specific industries by utilizing dollar limitations to single industries or customers, and by entering into participation agreements with third parties. Collateral requirements are established based on management’s assessment of the customer. The Corporation maintains lending policies to control the quality of the loan portfolio. These policies delegate the authority to extend loans under specific guidelines and underwriting standards. These policies are prepared by the Corporation’s management and reviewed and approved annually by the Corporation’s Board of Directors.

Syndicated loans, net of deferred fees and costs, are included in the commercial and industrial classification and totaled $53.9 million and $108.7 million as of June 30, 2024 and December 31, 2023, respectively.

Transactions in the allowance for credit losses for the three months ended June 30, 2024 were as follows:

	Beginning Allowance		(Charge-offs)		Recoveries		Provision (Benefit) for Credit Losses on Loans Receivable(1)		Ending Allowance
Farmland	$	135	$	—	$	—	$	19	$	154
Owner-occupied, nonfarm nonresidential properties	4,473		(103)		8		622		5,000
Agricultural production and other loans to farmers	8		—		—		—		8
Commercial and Industrial	8,973		(1,693)		19		(186)		7,113
Obligations (other than securities and leases) of states and political subdivisions	2,537		—		—		17		2,554
Other loans	378		—		—		25		403
Other construction loans and all land development and other land loans	4,255		—		—		(1,141)		3,114
Multifamily (5 or more) residential properties	1,067		—		—		343		1,410
Non-owner occupied, nonfarm nonresidential properties	8,785		(349)		—		1,282		9,718
1-4 Family Construction	303		—		—		(156)		147
Home equity lines of credit	897		—		2		136		1,035
Residential Mortgages secured by first liens	8,368		—		—		566		8,934
Residential Mortgages secured by junior liens	1,431		—		—		167		1,598
Other revolving credit plans	854		(84)		17		147		934
Automobile	304		(14)		1		(4)		287
Other consumer	2,711		(526)		26		591		2,802
Credit cards	98		(11)		3		13		103
Overdrafts	255		(121)		21		63		218
Total loans	$	45,832	$	(2,901)	$	97	$	2,504	$	45,532

(1) Excludes provision for credit losses related to unfunded commitments. Note 9, "Off-Balance Sheet Commitments and Contingencies," to the condensed consolidated financial statements provides more detail concerning the provision for credit losses related to unfunded commitments of the Corporation.

Transactions in the allowance for credit losses for the six months ended June 30, 2024 were as follows:

	Beginning Allowance		(Charge-offs)		Recoveries		Provision (Benefit) for Credit Losses on Loans Receivable(1)		Ending Allowance
Farmland	$	138	$	—	$	—	$	16	$	154
Owner-occupied, nonfarm nonresidential properties	4,131		(699)		17		1,551		5,000
Agricultural production and other loans to farmers	7		—		—		1		8
Commercial and Industrial	9,500		(1,764)		48		(671)		7,113
Obligations (other than securities and leases) of states and political subdivisions	2,627		—		—		(73)		2,554
Other loans	389		—		—		14		403
Other construction loans and all land development and other land loans	2,830		—		—		284		3,114
Multifamily (5 or more) residential properties	1,251		—		—		159		1,410
Non-owner occupied, nonfarm nonresidential properties	9,783		(349)		—		284		9,718
1-4 Family Construction	191		—		—		(44)		147
Home equity lines of credit	844		—		3		188		1,035
Residential Mortgages secured by first liens	8,274		(64)		—		724		8,934
Residential Mortgages secured by junior liens	1,487		—		—		111		1,598
Other revolving credit plans	977		(99)		20		36		934
Automobile	360		(24)		4		(53)		287
Other consumer	2,656		(1,043)		53		1,136		2,802
Credit cards	95		(40)		8		40		103
Overdrafts	292		(265)		46		145		218
Total loans	$	45,832	$	(4,347)	$	199	$	3,848	$	45,532

(1) Excludes provision for credit losses related to unfunded commitments. Note 9, "Off-Balance Sheet Commitments and Contingencies," to the condensed consolidated financial statements provides more detail concerning the provision for credit losses related to unfunded commitments of the Corporation.

The above table includes revisions to the beginning allowance column disclosure as of December 31, 2023 to reflect the revisions for the applicable portfolio segments as described previously.

Transactions in the allowance for credit losses for the three months ended June 30, 2023 were as follows:

	Beginning Allowance		(Charge-offs)		Recoveries		Provision (Benefit) for Credit Losses on Loans Receivable(1)		Ending Allowance
Farmland	$	129	$	—	$	—	$	11	$	140
Owner-occupied, nonfarm nonresidential properties	2,546		—		7		598		3,151
Agricultural production and other loans to farmers	3		—		—		2		5
Commercial and Industrial	8,943		—		—		(284)		8,659
Obligations (other than securities and leases) of states and political subdivisions	1,848		—		—		458		2,306
Other loans	594		—		—		139		733
Other construction loans and all land development and other land loans	3,394		—		—		197		3,591
Multifamily (5 or more) residential properties	2,535		—		2		(924)		1,613
Non-owner occupied, nonfarm nonresidential properties	8,259		(248)		—		966		8,977
1-4 Family Construction	398		—		—		10		408
Home equity lines of credit	1,158		—		2		(191)		969
Residential Mortgages secured by first liens	8,851		—		3		396		9,250
Residential Mortgages secured by junior liens	1,275		—		—		303		1,578
Other revolving credit plans	830		(36)		12		125		931
Automobile	330		(5)		—		51		376
Other consumer	2,561		(442)		31		411		2,561
Credit cards	73		(18)		6		11		72
Overdrafts	254		(138)		35		70		221
Total loans	$	43,981	$	(887)	$	98	$	2,349	$	45,541

(1) Excludes provision for credit losses related to unfunded commitments. Note 9, "Off-Balance Sheet Commitments and Contingencies," to the condensed consolidated financial statements provides more detail concerning the provision for credit losses related to unfunded commitments of the Corporation.

Transactions in the allowance for credit losses for the six months ended June 30, 2023 were as follows:

	Beginning Allowance		(Charge-offs)		Recoveries		Provision (Benefit) for Credit Losses on Loans Receivable(1)		Ending Allowance
Farmland	$	159	$	—	$	—	$	(19)	$	140
Owner-occupied, nonfarm nonresidential properties	2,905		(26)		15		257		3,151
Agricultural production and other loans to farmers	6		—		—		(1)		5
Commercial and Industrial	9,766		(46)		145		(1,206)		8,659
Obligations (other than securities and leases) of states and political subdivisions	1,863		—		—		443		2,306
Other loans	456		—		—		277		733
Other construction loans and all land development and other land loans	3,253		—		—		338		3,591
Multifamily (5 or more) residential properties	2,353		(65)		2		(677)		1,613
Non-owner occupied, nonfarm nonresidential properties	7,653		(248)		—		1,572		8,977
1-4 Family Construction	327		—		—		81		408
Home equity lines of credit	1,173		—		3		(207)		969
Residential Mortgages secured by first liens	8,484		(7)		3		770		9,250
Residential Mortgages secured by junior liens	1,035		—		—		543		1,578
Other revolving credit plans	722		(58)		17		250		931
Automobile	271		(10)		—		115		376
Other consumer	2,665		(982)		74		804		2,561
Credit cards	67		(80)		7		78		72
Overdrafts	278		(298)		79		162		221
Total loans	$	43,436	$	(1,820)	$	345	$	3,580	$	45,541

(1) Excludes provision for credit losses related to unfunded commitments. Note 9, "Off-Balance Sheet Commitments and Contingencies," to the condensed consolidated financial statements provides more detail concerning the provision for credit losses related to unfunded commitments of the Corporation.

The Corporation's allowance for credit losses is influenced by loan volumes, risk rating migration, delinquency status and other conditions influencing loss expectations, such as reasonable and supportable forecasts of economic conditions.

For the three and six months ended June 30, 2024, the allowance for credit losses decreased $300 thousand. The growth in the Corporation's loan portfolio in new market areas was offset by improvements in the Corporation's historical loss rates, as well as the impact of net charge-offs. Significant uncertainty persists regarding the domestic and global economy, tightening credit conditions, persistent inflation, and higher interest rates. Management will continue to proactively evaluate its estimate of expected credit losses as new information becomes available.

Provision for credit losses was $2.6 million and $3.9 million for the three and six months ended June 30, 2024, respectively, compared to $2.4 million and $3.7 million for the three and six months ended June 30, 2023, respectively. Included in the provision for credit losses for the three and six months ended June 30, 2024 was a provision of $87 thousand and $63 thousand, respectively, related to the allowance for unfunded commitments compared to $56 thousand and $115 thousand, provision towards the allowance for unfunded commitments for the three and six months ended June 30, 2023, respectively.

The following tables present the amortized cost basis of loans receivable on nonaccrual status and loans receivable past due over 89 days still accruing as of June 30, 2024 and December 31, 2023, respectively:

	June 30, 2024
	Nonaccrual		Nonaccrual With No Allowance for Credit Loss		Loans Receivable Past Due over 89 Days Still Accruing
Farmland	$	723	$	723	$	—
Owner-occupied, nonfarm nonresidential properties	6,525		1,257		—
Commercial and Industrial	9,160		5,367		—
Other construction loans and all land development and other land loans	1,575		100		—
Multifamily (5 or more) residential properties	541		541		—
Non-owner occupied, nonfarm nonresidential properties	8,297		6,774		—
Home equity lines of credit	1,198		1,198		—
Residential Mortgages secured by first liens	5,535		5,148		—
Residential Mortgages secured by junior liens	224		224		—
Other revolving credit plans	84		84		—
Automobile	220		220		—
Other consumer	706		706		—
Credit cards	—		—		112
Total	$	34,788	$	22,342	$	112

	December 31, 2023
	Nonaccrual		Nonaccrual With No Allowance for Credit Loss		Loans Receivable Past Due over 89 Days Still Accruing
Farmland	$	1,083	$	1,083	$	—
Owner-occupied, nonfarm nonresidential properties	2,673		1,488		—
Commercial and Industrial	7,512		4,389		—
Other construction loans and all land development and other land loans	1,653		104		—
Multifamily (5 or more) residential properties	305		305		—
Non-owner occupied, nonfarm nonresidential properties	9,076		6,716		—
Home equity lines of credit	940		940		—
Residential Mortgages secured by first liens	5,316		4,902		23
Residential Mortgages secured by junior liens	123		123		—
Other revolving credit plans	81		81		—
Automobile	79		79		—
Other consumer	798		798		—
Credit cards	—		—		32
Total	$	29,639	$	21,008	$	55

All payments received while on nonaccrual status are applied against the principal balance of the loan. The Corporation does not recognize interest income while a loan is on nonaccrual status.

The following table presents the amortized cost basis of loans receivable that are individually evaluated and collateral-dependent by class of loans as of June 30, 2024:

	Real Estate Collateral		Non-Real Estate Collateral
Farmland	$	431	$	—
Owner-occupied, nonfarm nonresidential properties	5,363		4
Commercial and Industrial	468		5,489
Other construction loans and all land development and other land loans	1,475		—
Multifamily (5 or more) residential properties	300		—
Non-owner occupied, nonfarm nonresidential properties	7,546		—
Home equity lines of credit	293		—
Residential Mortgages secured by first liens	1,028		—
Total	$	16,904	$	5,493

The following table presents the amortized cost basis of loans receivable that are individually evaluated and collateral-dependent by class of loans as of December 31, 2023:

	Real Estate Collateral		Non-Real Estate Collateral
Farmland	$	736	$	—
Owner-occupied, nonfarm nonresidential properties	6,890		4
Commercial and Industrial	5,489		4,291
Other construction loans and all land development and other land loans	1,549		—
Multifamily (5 or more) residential properties	305		—
Non-owner occupied, nonfarm nonresidential properties	8,291		—
Home equity lines of credit	308		—
Residential Mortgages secured by first liens	1,070		—
Total	$	24,638	$	4,295

The following table presents the aging of the amortized cost basis in past-due loans receivable as of June 30, 2024 by class of loans:

	30 - 59 Days Past Due		60 - 89 Days Past Due		Greater Than 89 Days Past Due		Total Past Due		Loans Receivable Not Past Due		Total
Farmland	$	173	$	—	$	—	$	173	$	32,039	$	32,212
Owner-occupied, nonfarm nonresidential properties	—		272		738		1,010		534,118		535,128
Agricultural production and other loans to farmers	—		—		—		—		1,561		1,561
Commercial and Industrial	253		3,550		1,928		5,731		653,676		659,407
Obligations (other than securities and leases) of states and political subdivisions	—		—		—		—		150,482		150,482
Other loans	—		—		—		—		26,326		26,326
Other construction loans and all land development and other land loans	38		—		1,537		1,575		373,127		374,702
Multifamily (5 or more) residential properties	—		492		541		1,033		323,059		324,092
Non-owner occupied, nonfarm nonresidential properties	307		—		1,831		2,138		976,103		978,241
1-4 Family Construction	—		—		—		—		20,408		20,408
Home equity lines of credit	951		11		292		1,254		142,764		144,018
Residential Mortgages secured by first liens	3,565		1,084		1,427		6,076		1,000,087		1,006,163
Residential Mortgages secured by junior liens	77		—		60		137		97,948		98,085
Other revolving credit plans	201		—		18		219		41,140		41,359
Automobile	38		28		163		229		22,158		22,387
Other consumer	537		227		326		1,090		50,554		51,644
Credit cards	156		67		112		335		12,924		13,259
Overdrafts	—		—		—		—		218		218
Total	$	6,296	$	5,731	$	8,973	$	21,000	$	4,458,692	$	4,479,692

The following table presents the aging of the amortized cost basis in past-due loans receivable as of December 31, 2023 by class of loans:

	30 - 59 Days Past Due		60 - 89 Days Past Due		Greater Than 89 Days Past Due		Total Past Due		Loans Receivable Not Past Due		Total
Farmland	$	—	$	182	$	129	$	311	$	33,174	$	33,485
Owner-occupied, nonfarm nonresidential properties	120		—		1,390		1,510		510,400		511,910
Agricultural production and other loans to farmers	—		—		—		—		1,652		1,652
Commercial and Industrial	64		379		314		757		725,685		726,442
Obligations (other than securities and leases) of states and political subdivisions	—		—		—		—		152,201		152,201
Other loans	—		—		—		—		25,507		25,507
Other construction loans and all land development and other land loans	—		41		1,612		1,653		338,705		340,358
Multifamily (5 or more) residential properties	—		—		305		305		305,392		305,697
Non-owner occupied, nonfarm nonresidential properties	95		299		2,031		2,425		981,608		984,033
1-4 Family Construction	—		—		—		—		28,055		28,055
Home equity lines of credit	582		682		339		1,603		129,097		130,700
Residential Mortgages secured by first liens	2,360		1,094		1,651		5,105		1,000,230		1,005,335
Residential Mortgages secured by junior liens	21		38		60		119		91,121		91,240
Other revolving credit plans	114		41		14		169		42,708		42,877
Automobile	62		5		67		134		25,181		25,315
Other consumer	452		453		354		1,259		50,333		51,592
Credit cards	110		17		32		159		11,626		11,785
Overdrafts	—		—		—		—		292		292
Total	$	3,980	$	3,231	$	8,298	$	15,509	$	4,452,967	$	4,468,476

The above table includes revisions to the loans receivable not past due and total columns disclosure as of December 31, 2023 to reflect the revisions for the applicable portfolio segments as described previously.

Loan Modifications

The Corporation adopted ASU 2022-02, Financial Instruments—Credit Losses (Topic 326) Troubled Debt Restructurings and Vintage Disclosures effective January 1, 2023. The amendments in ASU 2022-02 eliminated the recognition and measure of troubled debt restructurings and enhanced disclosures for loan modifications to borrowers experiencing financial difficulty.

Occasionally, the Corporation modifies loans to borrowers in financial distress by providing principal forgiveness, term extension, an other-than-insignificant payment delay or interest rate reduction. When principal forgiveness is provided, the amount of forgiveness is charged-off against the allowance for credit losses.

In some cases, the Corporation provides multiple types of concessions on one loan. Typically, one type of concession, such as a term extension, is granted initially. If the borrower continues to experience financial difficulty, another concession, such as principal forgiveness, may be granted. For the loans included in the "combination" columns below, multiple types of modifications have been made on the same loan within the current reporting period. The combination is at least two of the following: a term extension, principal forgiveness, an other-than-insignificant payment delay and/or an interest rate reduction.

The following table presents the amortized cost basis of loans at June 30, 2024 that were both experiencing financial difficulty and modified during the three months ended June 30, 2024, by class and by type of modification. The percentage of the amortized cost basis of loans that were modified to borrowers in financial distress as compared to the amortized cost basis of each class of financing receivable is also presented below:

	Principal Forgiveness		Payment Delay		Term Extension		Interest Rate Reduction		Combination Payment Delay and Term Extension		Total Class of Financing Receivable
Farmland	$	—	$	1,040	$	—	$	—	$	—	3.2	%
Owner-occupied, nonfarm nonresidential properties	—		5,263		—		—		—		1.0
Commercial and Industrial	—		37		—		—		—		—
Non-owner occupied, nonfarm nonresidential properties	—		5,715		—		—		—		0.6
Total	$	—	$	12,055	$	—	$	—	$	—	0.3	%

The following table presents the amortized cost basis of loans at June 30, 2024 that were both experiencing financial difficulty and modified during the six months ended June 30, 2024, by class and by type of modification. The percentage of the amortized cost basis of loans that were modified to borrowers in financial distress as compared to the amortized cost basis of each class of financing receivable is also presented below:

	Principal Forgiveness		Payment Delay		Term Extension		Interest Rate Reduction		Combination Payment Delay and Term Extension		Total Class of Financing Receivable
Farmland	$	—	$	1,040	$	—	$	—	$	—	3.2	%
Owner-occupied, nonfarm nonresidential properties	—		5,552		—		—		—		1.0
Commercial and Industrial	—		37		466		—		—		0.1
Non-owner occupied, nonfarm nonresidential properties	—		5,715		—		—		—		0.6
Total	$	—	$	12,344	$	466	$	—	$	—	0.3	%

The following table presents the amortized cost basis of loans at June 30, 2023 that were both experiencing financial difficulty and modified during the three months ended June 30, 2023, by class and by type of modification. The percentage of the amortized cost basis of loans that were modified to borrowers in financial distress as compared to the amortized cost basis of each class of financing receivable is also presented below:

	Principal Forgiveness		Payment Delay		Term Extension		Interest Rate Reduction		Combination Payment Delay and Term Extension		Total Class of Financing Receivable
Owner-occupied, nonfarm nonresidential properties	$	—	$	6,152	$	—	$	—	$	—	1.3	%
Commercial and Industrial	—		5,488		—		—		—		0.8
Total	$	—	$	11,640	$	—	$	—	$	—	0.3	%

The following table presents the amortized cost basis of loans at June 30, 2023 that were both experiencing financial difficulty and modified during the six months ended June 30, 2023, by class and by type of modification. The percentage of the amortized cost basis of loans that were modified to borrowers in financial distress as compared to the amortized cost basis of each class of financing receivable is also presented below:

	Principal Forgiveness		Payment Delay		Term Extension		Interest Rate Reduction		Combination Payment Delay and Term Extension		Total Class of Financing Receivable
Owner-occupied, nonfarm nonresidential properties	$	—	$	6,246	$	—	$	—	$	—	1.3	%
Commercial and Industrial	—		7,987		583		352		117		1.2
Other construction loans and all land development and other land loans	—		1,549		—		—		—		0.3
Non-owner occupied, nonfarm nonresidential properties	—		—		1,523		—		—		0.2
Total	$	—	$	15,782	$	2,106	$	352	$	117	0.4	%

The Corporation had no unfunded available credit to customers whose loan receivables are included in the previous tables.

The Corporation closely monitors the performance of loans that are modified to borrowers experiencing financial difficulty to understand the effectiveness of its modification efforts.

The following table presents the performance of such loans that have been modified during the three months ended June 30, 2024:

	Current		30 - 59 Days Past Due		60 - 89 Days Past Due		Greater Than 89 Days Past Due		Total Past Due
Farmland	$	1,040	$	—	$	—	$	—	$	—
Owner-occupied, nonfarm nonresidential properties	5,263		—		—		—		—
Commercial and Industrial	37		—		—		—		—
Non-owner occupied, nonfarm nonresidential properties	5,715		—		—		—		—
Total	$	12,055	$	—	$	—	$	—	$	—

The following table presents the performance of such loans that have been modified during the six months ended June 30, 2024:

	Current		30 - 59 Days Past Due		60 - 89 Days Past Due		Greater Than 89 Days Past Due		Total Past Due
Farmland	$	1,040	$	—	$	—	$	—	$	—
Owner-occupied, nonfarm nonresidential properties	5,264		—		—		288		288
Commercial and Industrial	503		—		—		—		—
Non-owner occupied, nonfarm nonresidential properties	5,715		—		—		—		—
Total	$	12,522	$	—	$	—	$	288	$	288

The following table presents the performance of such loans that have been modified during the three months ended June 30, 2023:

	Current		30 - 59 Days Past Due		60 - 89 Days Past Due		Greater Than 89 Days Past Due		Total Past Due
Owner-occupied, nonfarm nonresidential properties	$	6,152	$	—	$	—	$	—	$	—
Commercial and Industrial	5,488		—		—		—		—
Total	$	11,640	$	—	$	—	$	—	$	—

The following table presents the performance of such loans that have been modified during the six months ended June 30, 2023:

	Current		30 - 59 Days Past Due		60 - 89 Days Past Due		Greater Than 89 Days Past Due		Total Past Due
Owner-occupied, nonfarm nonresidential properties	$	6,246	$	—	$	—	$	—	$	—
Commercial and Industrial	9,039		—		—		—		—
Other construction loans and all land development and other land loans	—		—		—		1,549		1,549
Non-owner occupied, nonfarm nonresidential properties	1,523		—		—		—		—
Total	$	16,808	$	—	$	—	$	1,549	$	1,549

There was no principal forgiveness, term extension or interest rate reductions for the loan modifications presented above to borrowers experiencing financial difficulty for the three months ended June 30, 2024.

The following table presents the financial effect of the loan modifications presented above to borrowers experiencing financial difficulty for the six months ended June 30, 2024:

	Principal Forgiveness		Weighted Average Term Extension (in years)	Weighted Average Interest Rate Reduction
Commercial and Industrial	$	—	1.00	—	%
Total	$	—	1.00	—	%

There was no principal forgiveness, term extension or interest rate reductions for the loan modifications presented above to borrowers experiencing financial difficulty for the three months ended June 30, 2023.

The following table presents the financial effect of the loan modifications presented above to borrowers experiencing financial difficulty for the six months ended June 30, 2023:

	Principal Forgiveness		Weighted Average Term Extension (in years)	Weighted Average Interest Rate Reduction
Commercial and Industrial	$	—	0.97	0.5	%
Non-owner occupied, nonfarm nonresidential properties	—		0.50	—
Total	$	—	0.65	—	%

The following table presents the amortized cost basis of loans that had a payment default during the three months ended June 30, 2024 and were modified in the twelve months prior to that default to borrowers experiencing financial difficulty.

	Principal Forgiveness		Payment Delay		Term Extension		Interest Rate Reduction		Combination Payment Delay and Term Extension
Owner-occupied, nonfarm nonresidential properties	$	—	$	288	$	—	$	—	$	—
Total	$	—	$	288	$	—	$	—	$	—

There were no loans that had a payment default during the three months ended June 30, 2023 and were modified in the twelve months prior to that default to borrowers experiencing financial difficulty.

If the Corporation determines that a modified loan (or portion of a loan) has subsequently been deemed uncollectible, the loan (or a portion of the loan) is written off and the amortized cost basis of the loan is reduced by the uncollectible amount and the allowance for credit losses is adjusted by the same amount.

Credit Quality Indicators

The Corporation categorizes loans receivable into risk categories based on relevant information about the ability of borrowers to service their debt such as: current financial information, historical payment experience, credit documentation, public information, and current economic trends, among other factors. The Corporation analyzes loans individually to classify the loans as to credit risk.

The Corporation uses the following definitions for risk ratings:

Special Mention: A loan classified as special mention has a potential weakness that deserves management’s close attention. If left uncorrected, these potential weaknesses may result in deterioration of the repayment prospects for the loan or of the Corporation’s credit position at some future date.

Substandard: A loan classified as substandard is inadequately protected by the current net worth and paying capacity of the obligor or of the collateral pledged, if any. The loan has a well-defined weakness or weaknesses that jeopardize the liquidation of the debt. A substandard loan is characterized by the distinct possibility that the Corporation will sustain some loss if the deficiencies are not corrected.

Doubtful: A loan classified as doubtful has all the weaknesses inherent in those classified as substandard, with the added characteristic that the weaknesses make collection or liquidation in full, on the basis of currently existing facts, conditions, and values, highly questionable and improbable.

The following tables represent the Corporation's commercial credit risk profile by risk rating. Loans receivable not rated as special mention, substandard, or doubtful are considered to be pass rated loans.

	June 30, 2024
			Non-Pass Rated
	Pass		Special Mention		Substandard		Doubtful		Total Non-Pass		Total
Farmland	$	31,489	$	—	$	723	$	—	$	723	$	32,212
Owner-occupied, nonfarm nonresidential properties	509,918		1,605		23,605		—		25,210		535,128
Agricultural production and other loans to farmers	1,561		—		—		—		—		1,561
Commercial and Industrial	616,005		2,791		40,611		—		43,402		659,407
Obligations (other than securities and leases) of states and political subdivisions	137,588		—		12,894		—		12,894		150,482
Other loans	26,326		—		—		—		—		26,326
Other construction loans and all land development and other land loans	373,165		—		1,537		—		1,537		374,702
Multifamily (5 or more) residential properties	318,969		—		5,123		—		5,123		324,092
Non-owner occupied, nonfarm nonresidential properties	960,456		3,141		14,644		—		17,785		978,241
Total	$	2,975,477	$	7,537	$	99,137	$	—	$	106,674	$	3,082,151

	December 31, 2023
			Non-Pass Rated
	Pass		Special Mention		Substandard		Doubtful		Total Non-Pass		Total
Farmland	$	32,402	$	—	$	1,083	$	—	$	1,083	$	33,485
Owner-occupied, nonfarm nonresidential properties	475,093		25,484		11,333		—		36,817		511,910
Agricultural production and other loans to farmers	1,652		—		—		—		—		1,652
Commercial and Industrial	653,981		52,030		20,431		—		72,461		726,442
Obligations (other than securities and leases) of states and political subdivisions	139,014		13,187		—		—		13,187		152,201
Other loans	25,507		—		—		—		—		25,507
Other construction loans and all land development and other land loans	338,746		—		1,612		—		1,612		340,358
Multifamily (5 or more) residential properties	303,554		1,346		797		—		2,143		305,697
Non-owner occupied, nonfarm nonresidential properties	957,254		3,008		23,771		—		26,779		984,033
Total	$	2,927,203	$	95,055	$	59,027	$	—	$	154,082	$	3,081,285

The above table includes revisions to the pass, special mention, total non-pass and total columns disclosure as of December 31, 2023 to reflect the revisions for the applicable portfolio segments as described previously.

The following tables detail the amortized cost of loans receivable, by year of origination (for term loans) and by risk grade within each portfolio segment as of June 30, 2024. Current period originations may include modifications.

	Term Loans Amortized Cost Basis by Origination Year
	2024		2023		2022		2021		2020		Prior		Revolving Loans Amortized Cost Basis		Revolving Loans Converted to Term		Total
Farmland
Risk rating
Pass	$	100	$	3,196	$	12,411	$	6,652	$	1,451	$	7,309	$	370	$	—	$	31,489
Special mention	—		—		—		—		—		—		—		—		—
Substandard	—		—		—		—		—		723		—		—		723
Total	$	100	$	3,196	$	12,411	$	6,652	$	1,451	$	8,032	$	370	$	—	$	32,212
Current period gross write offs	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—
Owner-occupied, nonfarm nonresidential properties
Risk rating
Pass	$	36,702	$	66,499	$	126,820	$	104,608	$	42,286	$	112,359	$	20,644	$	—	$	509,918
Special mention	—		—		235		262		—		558		550		—		1,605
Substandard	83		1,143		4,856		696		13,902		2,738		187		—		23,605
Total	$	36,785	$	67,642	$	131,911	$	105,566	$	56,188	$	115,655	$	21,381	$	—	$	535,128
Current period gross write offs	$	—	$	—	$	—	$	—	$	—	$	699	$	—	$	—	$	699
Agricultural production and other loans to farmers
Risk rating
Pass	$	71	$	603	$	31	$	67	$	52	$	159	$	578	$	—	$	1,561
Special mention	—		—		—		—		—		—		—		—		—
Substandard	—		—		—		—		—		—		—		—		—
Total	$	71	$	603	$	31	$	67	$	52	$	159	$	578	$	—	$	1,561
Current period gross write offs	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—
Commercial and Industrial
Risk rating
Pass	$	58,468	$	58,990	$	128,375	$	78,154	$	28,568	$	20,312	$	243,138	$	—	$	616,005
Special mention	—		—		717		6		56		56		1,956		—		2,791
Substandard	435		2,429		455		3,781		54		2,643		30,814		—		40,611
Total	$	58,903	$	61,419	$	129,547	$	81,941	$	28,678	$	23,011	$	275,908	$	—	$	659,407
Current period gross write offs	$	—	$	—	$	50	$	264	$	1	$	21	$	1,428	$	—	$	1,764
Obligations (other than securities and leases) of states and political subdivisions
Risk rating
Pass	$	2,645	$	25,122	$	16,348	$	31,098	$	11,710	$	47,424	$	3,241	$	—	$	137,588
Special mention	—		—		—		—		—		—		—		—		—
Substandard	—		—		—		—		—		12,894		—		—		12,894
Total	$	2,645	$	25,122	$	16,348	$	31,098	$	11,710	$	60,318	$	3,241	$	—	$	150,482
Current period gross write offs	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—
Other loans
Risk rating
Pass	$	730	$	3,147	$	12,183	$	4,910	$	1,571	$	278	$	3,507	$	—	$	26,326
Special mention	—		—		—		—		—		—		—		—		—
Substandard	—		—		—		—		—		—		—		—		—
Total	$	730	$	3,147	$	12,183	$	4,910	$	1,571	$	278	$	3,507	$	—	$	26,326
Current period gross write offs	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—

	Term Loans Amortized Cost Basis by Origination Year
	2024		2023		2022		2021		2020		Prior		Revolving Loans Amortized Cost Basis		Revolving Loans Converted to Term		Total
Other construction loans and all land development and other land loans
Risk rating
Pass	$	41,997	$	113,383	$	179,308	$	26,341	$	923	$	5,001	$	6,212	$	—	$	373,165
Special mention	—		—		—		—		—		—		—		—		—
Substandard	—		—		—		—		—		1,475		62		—		1,537
Total	$	41,997	$	113,383	$	179,308	$	26,341	$	923	$	6,476	$	6,274	$	—	$	374,702
Current period gross write offs	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—
Multifamily (5 or more) residential properties
Risk rating
Pass	$	23,701	$	51,458	$	145,526	$	48,542	$	22,091	$	27,182	$	469	$	—	$	318,969
Special mention	—		—		—		—		—		—		—		—		—
Substandard	—		2,142		—		—		2,740		241		—		—		5,123
Total	$	23,701	$	53,600	$	145,526	$	48,542	$	24,831	$	27,423	$	469	$	—	$	324,092
Current period gross write offs	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—
Non-owner occupied, nonfarm nonresidential properties
Risk rating
Pass	$	37,876	$	203,659	$	327,179	$	189,900	$	38,987	$	158,157	$	4,698	$	—	$	960,456
Special mention	—		—		216		—		1,832		665		428		—		3,141
Substandard	—		770		1,059		—		5,715		5,444		1,656		—		14,644
Total	$	37,876	$	204,429	$	328,454	$	189,900	$	46,534	$	164,266	$	6,782	$	—	$	978,241
Current period gross write offs	$	—	$	—	$	33	$	296	$	—	$	—	$	20	$	—	$	349

The following tables detail the amortized cost of loans receivable, by year of origination (for term loans) and by risk grade within each portfolio segment as of December 31, 2023. Current period originations may include modifications. The following table presents the revisions to vintage loan disclosure at December 31, 2023 to reflect the revisions for the applicable portfolio segments as described previously.

	Term Loans Amortized Cost Basis by Origination Year
	2023		2022		2021		2020		2019		Prior		Revolving Loans Amortized Cost Basis		Revolving Loans Converted to Term		Total
Farmland
Risk rating
Pass	$	3,250	$	12,897	$	6,845	$	1,465	$	815	$	6,828	$	302	$	—	$	32,402
Special mention	—		—		—		—		—		—		—		—		—
Substandard	—		—		306		—		—		777		—		—		1,083
Total	$	3,250	$	12,897	$	7,151	$	1,465	$	815	$	7,605	$	302	$	—	$	33,485
Current period gross write offs	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—
Owner-occupied, nonfarm nonresidential properties
Risk rating
Pass	$	64,237	$	125,894	$	107,740	$	44,286	$	49,366	$	73,649	$	9,921	$	—	$	475,093
Special mention	320		6,611		1,180		13,623		407		210		3,133		—		25,484
Substandard	848		—		696		292		6,738		2,593		166		—		11,333
Total	$	65,405	$	132,505	$	109,616	$	58,201	$	56,511	$	76,452	$	13,220	$	—	$	511,910
Current period gross write offs	$	—	$	—	$	—	$	—	$	—	$	26	$	—	$	—	$	26
Agricultural production and other loans to farmers
Risk rating
Pass	$	703	$	34	$	89	$	60	$	5	$	159	$	602	$	—	$	1,652
Special mention	—		—		—		—		—		—		—		—		—
Substandard	—		—		—		—		—		—		—		—		—
Total	$	703	$	34	$	89	$	60	$	5	$	159	$	602	$	—	$	1,652
Current period gross write offs	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—
Commercial and Industrial
Risk rating
Pass	$	78,325	$	140,178	$	141,439	$	33,475	$	6,662	$	14,709	$	239,193	$	—	$	653,981
Special mention	7,718		7,803		2,795		65		139		21		33,489		—		52,030
Substandard	—		385		4,281		396		3,476		1,655		10,238		—		20,431
Total	$	86,043	$	148,366	$	148,515	$	33,936	$	10,277	$	16,385	$	282,920	$	—	$	726,442
Current period gross write offs	$	50	$	—	$	—	$	191	$	—	$	—	$	151	$	—	$	392
Obligations (other than securities and leases) of states and political subdivisions
Risk rating
Pass	$	24,964	$	16,791	$	31,768	$	12,399	$	4,190	$	45,331	$	3,571	$	—	$	139,014
Special mention	—		—		—		—		—		13,187		—		—		13,187
Substandard	—		—		—		—		—		—		—		—		—
Total	$	24,964	$	16,791	$	31,768	$	12,399	$	4,190	$	58,518	$	3,571	$	—	$	152,201
Current period gross write offs	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—
Other loans
Risk rating
Pass	$	3,649	$	12,211	$	5,289	$	1,809	$	288	$	—	$	2,261	$	—	$	25,507
Special mention	—		—		—		—		—		—		—		—		—
Substandard	—		—		—		—		—		—		—		—		—
Total	$	3,649	$	12,211	$	5,289	$	1,809	$	288	$	—	$	2,261	$	—	$	25,507
Current period gross write offs	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—

The following table presents the revisions to vintage loan disclosure at December 31, 2023 to reflect the revisions for the applicable portfolio segments as described previously.

	Term Loans Amortized Cost Basis by Origination Year
	2023		2022		2021		2020		2019		Prior		Revolving Loans Amortized Cost Basis		Revolving Loans Converted to Term		Total
Other construction loans and all land development and other land loans
Risk rating
Pass	$	92,321	$	197,166	$	23,484	$	15,540	$	1,706	$	1,129	$	7,400	$	—	$	338,746
Special mention	—		—		—		—		—		—		—		—		—
Substandard	—		—		—		—		1,549		—		63		—		1,612
Total	$	92,321	$	197,166	$	23,484	$	15,540	$	3,255	$	1,129	$	7,463	$	—	$	340,358
Current period gross write offs	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—
Multifamily (5 or more) residential properties
Risk rating
Pass	$	49,566	$	127,027	$	70,261	$	25,232	$	10,928	$	19,786	$	754	$	—	$	303,554
Special mention	1,346		—		—		—		—		—		—		—		1,346
Substandard	797		—		—		—		—		—		—		—		797
Total	$	51,709	$	127,027	$	70,261	$	25,232	$	10,928	$	19,786	$	754	$	—	$	305,697
Current period gross write offs	$	—	$	—	$	—	$	—	$	—	$	65	$	—	$	—	$	65
Non-owner occupied, nonfarm nonresidential properties
Risk rating
Pass	$	198,343	$	332,733	$	195,106	$	42,216	$	55,150	$	125,532	$	8,174	$	—	$	957,254
Special mention	—		—		—		1,887		—		688		433		—		3,008
Substandard	778		1,134		488		5,911		3,266		10,484		1,710		—		23,771
Total	$	199,121	$	333,867	$	195,594	$	50,014	$	58,416	$	136,704	$	10,317	$	—	$	984,033
Current period gross write offs	$	—	$	358	$	—	$	—	$	88	$	—	$	248	$	—	$	694

The Corporation considers the performance of the loan portfolio and its impact on the allowance for credit losses. For 1-4 family construction, home equity lines of credit, residential mortgages secured by first liens, residential mortgages secured by junior liens, automobile, credit cards, other revolving credit plans and other consumer segments, the Corporation evaluates credit quality based on the performance status of the loan, which was previously presented, and by payment activity. Nonperforming loans include loans receivable on nonaccrual status and loans receivable past due over 89 days and still accruing interest.

	June 30, 2024						December 31, 2023
	Performing		Nonperforming		Total		Performing		Nonperforming		Total
1-4 Family Construction	$	20,408	$	—	$	20,408	$	28,055	$	—	$	28,055
Home equity lines of credit	142,820		1,198		144,018		129,760		940		130,700
Residential Mortgages secured by first liens	1,000,628		5,535		1,006,163		999,996		5,339		1,005,335
Residential Mortgages secured by junior liens	97,861		224		98,085		91,117		123		91,240
Other revolving credit plans	41,275		84		41,359		42,796		81		42,877
Automobile	22,167		220		22,387		25,236		79		25,315
Other consumer	50,938		706		51,644		50,794		798		51,592
Total	$	1,376,097	$	7,967	$	1,384,064	$	1,367,754	$	7,360	$	1,375,114

The above table presents the revisions to the performing and total columns at December 31, 2023 to reflect the revisions for the applicable portfolio segments as described previously.

The following tables detail the amortized cost of loans receivable, by year of origination (for term loans) and by payment activity within each portfolio segment as of June 30, 2024. Current period originations may include modifications.

	Term Loans Amortized Cost Basis by Origination Year
	2024		2023		2022		2021		2020		Prior		Revolving Loans Amortized Cost Basis		Revolving Loans Converted to Term		Total
1-4 Family Construction
Payment performance
Performing	$	5,099	$	9,843	$	5,199	$	213	$	—	$	54	$	—	$	—	$	20,408
Nonperforming	—		—		—		—		—		—		—		—		—
Total	$	5,099	$	9,843	$	5,199	$	213	$	—	$	54	$	—	$	—	$	20,408
Current period gross write offs	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—
Home equity lines of credit
Payment performance
Performing	$	19,069	$	28,861	$	28,916	$	11,127	$	9,265	$	33,476	$	6,835	$	5,271	$	142,820
Nonperforming	—		—		—		—		—		—		13		1,185		1,198
Total	$	19,069	$	28,861	$	28,916	$	11,127	$	9,265	$	33,476	$	6,848	$	6,456	$	144,018
Current period gross write offs	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—
Residential mortgages secured by first lien
Payment performance
Performing	$	41,846	$	143,141	$	234,274	$	190,255	$	138,107	$	250,361	$	2,644	$	—	$	1,000,628
Nonperforming	—		461		502		990		521		3,025		36		—		5,535
Total	$	41,846	$	143,602	$	234,776	$	191,245	$	138,628	$	253,386	$	2,680	$	—	$	1,006,163
Current period gross write offs	$	—	$	—	$	—	$	—	$	—	$	64	$	—	$	—	$	64
Residential mortgages secured by junior liens
Payment performance
Performing	$	14,823	$	25,986	$	25,181	$	13,374	$	6,262	$	11,047	$	1,188	$	—	$	97,861
Nonperforming	—		18		130		—		—		35		41		—		224
Total	$	14,823	$	26,004	$	25,311	$	13,374	$	6,262	$	11,082	$	1,229	$	—	$	98,085
Current period gross write offs	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—
Other revolving credit plans
Payment performance
Performing	$	7,286	$	7,783	$	7,427	$	2,339	$	5,238	$	11,202	$	—	$	—	$	41,275
Nonperforming	—		9		27		8		—		40		—		—		84
Total	$	7,286	$	7,792	$	7,454	$	2,347	$	5,238	$	11,242	$	—	$	—	$	41,359
Current period gross write offs	$	—	$	—	$	—	$	35	$	—	$	64	$	—	$	—	$	99
Automobile
Payment performance
Performing	$	2,499	$	10,374	$	5,335	$	1,721	$	1,006	$	1,232	$	—	$	—	$	22,167
Nonperforming	36		108		64		3		5		4		—		—		220
Total	$	2,535	$	10,482	$	5,399	$	1,724	$	1,011	$	1,236	$	—	$	—	$	22,387
Current period gross write offs	$	—	$	8	$	1	$	9	$	6	$	—	$	—	$	—	$	24
Other consumer
Payment performance
Performing	$	14,831	$	19,220	$	8,107	$	3,564	$	2,582	$	2,634	$	—	$	—	$	50,938
Nonperforming	22		345		196		82		7		54		—		—		706
Total	$	14,853	$	19,565	$	8,303	$	3,646	$	2,589	$	2,688	$	—	$	—	$	51,644
Current period gross write offs	$	10	$	589	$	343	$	82	$	14	$	5	$	—	$	—	$	1,043

The following tables detail the amortized cost of loans receivable, by year of origination (for term loans) and by payment activity within each portfolio segment as of December 31, 2023. The current period originations may include modifications, extensions and renewals. The below table presents the revisions to vintage loan disclosure at December 31, 2023 to reflect the revisions for the applicable portfolio segments as described previously.

	Term Loans Amortized Cost Basis by Origination Year
	2023		2022		2021		2020		2019		Prior		Revolving Loans Amortized Cost Basis		Revolving Loans Converted to Term		Total
1-4 Family Construction
Payment performance
Performing	$	16,968	$	9,977	$	251	$	—	$	59	$	1	$	799	$	—	$	28,055
Nonperforming	—		—		—		—		—		—		—		—		—
Total	$	16,968	$	9,977	$	251	$	—	$	59	$	1	$	799	$	—	$	28,055
Current period gross write offs	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—
Home equity lines of credit
Payment performance
Performing	$	27,110	$	32,027	$	11,437	$	9,844	$	6,781	$	30,467	$	7,479	$	4,615	$	129,760
Nonperforming	—		—		—		—		—		14		—		926		940
Total	$	27,110	$	32,027	$	11,437	$	9,844	$	6,781	$	30,481	$	7,479	$	5,541	$	130,700
Current period gross write offs	$	—	$	—	$	—	$	—	$	10	$	—	$	—	$	—	$	10
Residential mortgages secured by first lien
Payment performance
Performing	$	141,019	$	238,242	$	200,794	$	144,676	$	77,919	$	194,185	$	3,161	$	—	$	999,996
Nonperforming	497		174		787		615		492		2,736		38		—		5,339
Total	$	141,516	$	238,416	$	201,581	$	145,291	$	78,411	$	196,921	$	3,199	$	—	$	1,005,335
Current period gross write offs	$	—	$	—	$	—	$	—	$	—	$	22	$	95	$	—	$	117
Residential mortgages secured by junior liens
Payment performance
Performing	$	28,685	$	27,032	$	14,204	$	7,102	$	3,888	$	8,833	$	1,373	$	—	$	91,117
Nonperforming	—		38		—		—		—		42		43		—		123
Total	$	28,685	$	27,070	$	14,204	$	7,102	$	3,888	$	8,875	$	1,416	$	—	$	91,240
Current period gross write offs	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—
Other revolving credit plans
Payment performance
Performing	$	8,684	$	8,027	$	2,732	$	11,274	$	1,634	$	10,445	$	—	$	—	$	42,796
Nonperforming	—		29		5		—		—		47		—		—		81
Total	$	8,684	$	8,056	$	2,737	$	11,274	$	1,634	$	10,492	$	—	$	—	$	42,877
Current period gross write offs	$	—	$	—	$	50	$	4	$	16	$	49	$	—	$	—	$	119
Automobile
Payment performance
Performing	$	12,545	$	6,800	$	2,597	$	1,472	$	1,025	$	797	$	—	$	—	$	25,236
Nonperforming	16		51		—		7		5		—		—		—		79
Total	$	12,561	$	6,851	$	2,597	$	1,479	$	1,030	$	797	$	—	$	—	$	25,315
Current period gross write offs	$	18	$	23	$	—	$	8	$	7	$	—	$	—	$	—	$	56
Other consumer
Payment performance
Performing	$	27,202	$	12,261	$	5,255	$	3,107	$	1,471	$	1,498	$	—	$	—	$	50,794
Nonperforming	283		330		116		12		6		51		—		—		798
Total	$	27,485	$	12,591	$	5,371	$	3,119	$	1,477	$	1,549	$	—	$	—	$	51,592
Current period gross write offs	$	210	$	1,164	$	467	$	96	$	33	$	12	$	—	$	—	$	1,982

	June 30, 2024		December 31, 2023
Credit card
Payment performance
Performing	$	13,147	$	11,753
Nonperforming	112		32
Total	$	13,259	$	11,785
Current period gross write offs	$	40	$	189

Holiday’s loan portfolio, included in other consumer loans above, is summarized as follows at June 30, 2024 and December 31, 2023:

	June 30, 2024		December 31, 2023
Gross other consumer	$	28,576	$	31,242
Less: other consumer unearned discounts	(5,026)		(5,696)
Total other consumer loans, net of unearned discounts	$	23,550	$	25,546