XML 64 R53.htm IDEA: XBRL DOCUMENT v3.24.2.u1
Allowance for Credit Losses - Activity by Class (Details) - USD ($)
$ in Thousands
3 Months Ended 6 Months Ended 12 Months Ended
Jun. 30, 2024
Jun. 30, 2023
Jun. 30, 2024
Jun. 30, 2023
Dec. 31, 2023
Allowance for Loan and Lease Losses [Roll Forward]          
Beginning balance $ 24,207 $ 23,458 $ 24,030 $ 16,723 $ 16,723
Charge offs (95) (46) (191) (122) (437)
Recoveries 42 23 216 74 204
Credit loss (reduction) expense 539 30 638 580 1,330
Ending balance 24,693 23,465 24,693 23,465 24,030
Impact of adopting ASC 326          
Allowance for Loan and Lease Losses [Roll Forward]          
Beginning balance       6,210 6,210
Commercial | Real estate owner occupied          
Allowance for Loan and Lease Losses [Roll Forward]          
Beginning balance 5,180 4,470 4,633 6,116 6,116
Charge offs 0 0 0 (39) (40)
Recoveries 0 0 100 0 2
Credit loss (reduction) expense 73 249 520 328 241
Ending balance 5,253 4,719 5,253 4,719 4,633
Commercial | Real estate owner occupied | Impact of adopting ASC 326          
Allowance for Loan and Lease Losses [Roll Forward]          
Beginning balance       (1,686) (1,686)
Commercial | Real estate non-owner occupied          
Allowance for Loan and Lease Losses [Roll Forward]          
Beginning balance 4,265 4,422 4,285 0 0
Charge offs 0 0 0 0 0
Recoveries 0 0 0 0 75
Credit loss (reduction) expense (17) 70 (37) 177 (105)
Ending balance 4,248 4,492 4,248 4,492 4,285
Commercial | Real estate non-owner occupied | Impact of adopting ASC 326          
Allowance for Loan and Lease Losses [Roll Forward]          
Beginning balance       4,315 4,315
Commercial | Construction          
Allowance for Loan and Lease Losses [Roll Forward]          
Beginning balance 820 1,784 1,978 821 821
Charge offs 0 0 0 0 0
Recoveries 0 0 0 0 0
Credit loss (reduction) expense 102 (315) (1,056) (295) 214
Ending balance 922 1,469 922 1,469 1,978
Commercial | Construction | Impact of adopting ASC 326          
Allowance for Loan and Lease Losses [Roll Forward]          
Beginning balance       943 943
Commercial | C&I          
Allowance for Loan and Lease Losses [Roll Forward]          
Beginning balance 5,083 4,838 5,001 3,097 3,097
Charge offs 0 0 0 0 (153)
Recoveries 0 1 23 3 3
Credit loss (reduction) expense (62) (118) (3) (24) 409
Ending balance 5,021 4,721 5,021 4,721 5,001
Commercial | C&I | Impact of adopting ASC 326          
Allowance for Loan and Lease Losses [Roll Forward]          
Beginning balance       1,645 1,645
Commercial | Multifamily          
Allowance for Loan and Lease Losses [Roll Forward]          
Beginning balance 1,507 1,206 1,318 0 0
Charge offs 0 0 0 0 0
Recoveries 0 0 0 0 0
Credit loss (reduction) expense 60 106 249 128 134
Ending balance 1,567 1,312 1,567 1,312 1,318
Commercial | Multifamily | Impact of adopting ASC 326          
Allowance for Loan and Lease Losses [Roll Forward]          
Beginning balance       1,184 1,184
Commercial | Agriculture          
Allowance for Loan and Lease Losses [Roll Forward]          
Beginning balance 392   0    
Charge offs 0   0    
Recoveries 0   0    
Credit loss (reduction) expense 36   428    
Ending balance 428   428   0
Municipal          
Allowance for Loan and Lease Losses [Roll Forward]          
Beginning balance 194 307 334 162 162
Charge offs 0 0 0 0 0
Recoveries 0 0 0 0 0
Credit loss (reduction) expense (14) 92 (154) 105 40
Ending balance 180 399 180 399 334
Municipal | Impact of adopting ASC 326          
Allowance for Loan and Lease Losses [Roll Forward]          
Beginning balance       132 132
Residential          
Allowance for Loan and Lease Losses [Roll Forward]          
Charge offs       0  
Residential | Construction          
Allowance for Loan and Lease Losses [Roll Forward]          
Beginning balance 562 949 618 199 199
Charge offs 0 0 0 0 0
Recoveries 0 0 0 0 0
Credit loss (reduction) expense 25 (340) (31) (325) (316)
Ending balance 587 609 587 609 618
Residential | Construction | Impact of adopting ASC 326          
Allowance for Loan and Lease Losses [Roll Forward]          
Beginning balance       735 735
Residential | Term          
Allowance for Loan and Lease Losses [Roll Forward]          
Beginning balance 5,354 4,608 4,991 2,559 2,559
Charge offs (36) 0 (36) 0 0
Recoveries 4 4 29 6 14
Credit loss (reduction) expense 238 219 576 388 540
Ending balance 5,560 4,831 5,560 4,831 4,991
Residential | Term | Impact of adopting ASC 326          
Allowance for Loan and Lease Losses [Roll Forward]          
Beginning balance       1,878 1,878
Home Equity          
Allowance for Loan and Lease Losses [Roll Forward]          
Beginning balance 677 603 626 1,029 1,029
Charge offs (7) 0 (7) 0 (50)
Recoveries 15 3 18 7 13
Credit loss (reduction) expense 59 29 107 55 90
Ending balance 744 635 744 635 626
Home Equity | Impact of adopting ASC 326          
Allowance for Loan and Lease Losses [Roll Forward]          
Beginning balance       (456) (456)
Consumer          
Allowance for Loan and Lease Losses [Roll Forward]          
Beginning balance 173 271 246 1,062 1,062
Charge offs (52) (46) (148) (83) (194)
Recoveries 23 15 46 58 97
Credit loss (reduction) expense 39 38 39 43 83
Ending balance $ 183 278 183 278 246
Consumer | Impact of adopting ASC 326          
Allowance for Loan and Lease Losses [Roll Forward]          
Beginning balance       (802) (802)
Unallocated          
Allowance for Loan and Lease Losses [Roll Forward]          
Beginning balance   0 $ 0 1,678 1,678
Charge offs   0   0 0
Recoveries   0   0 0
Credit loss (reduction) expense   0   0 0
Ending balance   $ 0   0 0
Unallocated | Impact of adopting ASC 326          
Allowance for Loan and Lease Losses [Roll Forward]          
Beginning balance       $ (1,678) $ (1,678)