NOTE 3 - LOANS/LEASES RECEIVABLE

3 Months Ended

Mar. 31, 2026

LOANS/LEASES RECEIVABLE

LOANS/LEASES RECEIVABLE

NOTE 3 – LOANS/LEASES RECEIVABLE

The composition of the loan/lease portfolio as of March 31, 2026 and December 31, 2025 is presented as follows:

	March 31, 2026		December 31, 2025
	(dollars in thousands)
C&I:
C&I - revolving	$	376,284	$	384,656
C&I - other */**		1,296,273		1,318,866
		1,672,557		1,703,522
CRE - owner occupied		588,098		577,352
CRE - non-owner occupied		1,000,673		1,036,655
Construction and land development**		1,301,630		1,308,422
Multi-family**		1,937,922		1,769,331
Direct financing leases***		7,947		9,533
1-4 family real estate****		618,973		603,683
Consumer		157,700		158,457
		7,285,500		7,166,955
Allowance for credit losses		(85,459)		(90,127)
	$	7,200,041	$	7,076,828
Direct financing leases:
Net minimum lease payments to be received	$	8,417	$	10,076
Estimated unguaranteed residual values of leased assets		95		165
Unearned lease/residual income		(565)		(708)
		7,947		9,533
Less allowance for credit losses		(263)		(311)
	$	7,684	$	9,222

*      Includes equipment financing agreements outstanding through m2, totaling $152.9 million and $178.1 million as of March 31, 2026 and December 31, 2025, respectively.

** As of March 31, 2026, there were LIHTC multi-family loans held for sale in preparation for securitization totaling $315.6 million and C&I – other loans and construction loans totaling $129.6 million and $77.7 million, respectively, held for sale in preparation for a LIHTC loan sale.  There were no loans held for sale in preparation for securitization or LIHTC loan sales at December 31, 2025. All loans held for sale are performing and pass rated.

***   Management performs an evaluation of the estimated unguaranteed residual values of leased assets on an annual basis, at a minimum. The evaluation consists of discussions with reputable and current vendors, which is combined with management's expertise and understanding of the current states of particular industries to determine informal valuations of the equipment. As necessary and where available, management will utilize valuations by independent appraisers. The majority of leases with residual values contain a lease options rider, which requires the lessee to pay the residual value directly, finance the payment of the residual value, or extend the lease term to pay the residual value. In these cases, the residual value is protected and the risk of loss is minimal.

**** Includes residential real estate loans held for sale totaling $2.1 million and $1.4 million as of March 31, 2026 and December 31, 2025, respectively.

Accrued interest on loans, which is excluded from the amortized cost of loans, totaled $31.2 million and $32.8 million at March 31, 2026 and December 31, 2025, respectively, and was included in Other Assets on the consolidated balance sheets.

The aging of the loan/lease portfolio by classes of loans/leases as of March 31, 2026 and December 31, 2025 is presented as follows and all loans held for sale are current:

	As of March 31, 2026
										Accruing Past
				30-59 Days			60-89 Days			Due 90 Days or			Nonaccrual
Classes of Loans/Leases	Current			Past Due			Past Due			More			Loans/Leases			Total
	(dollars in thousands)
C&I:
C&I - revolving	$	375,442		$	—		$	—		$	—		$	842	$		376,284
C&I - other		1,265,486			2,673			1,198			35			26,881			1,296,273
CRE - owner occupied		579,706			6,491			—			—			1,901			588,098
CRE - non-owner occupied		997,446			356			—			—			2,871			1,000,673
Construction and land development		1,283,647			—			13,865			—			4,118			1,301,630
Multi-family		1,928,981			6,608			—			—			2,333			1,937,922
Direct financing leases		7,895			—			—			—			52			7,947
1-4 family real estate		613,657			2,629			141			—			2,546			618,973
Consumer		157,295			117			9			—			279			157,700
	$	7,209,555		$	18,874		$	15,213		$	35		$	41,823		$	7,285,500
As a percentage of total loan/lease portfolio		98.96	%		0.26	%		0.21	%		0.00	%		0.57	%		100.00	%

	As of December 31, 2025
										Accruing Past
				30-59 Days			60-89 Days			Due 90 Days or			Nonaccrual
Classes of Loans/Leases	Current			Past Due			Past Due			More			Loans/Leases			Total
	(dollars in thousands)
C&I
C&I - revolving	$	363,820		$	19,972		$	—		$	—		$	864	$		384,656
C&I - other		1,284,558			3,755			1,915			3			28,635			1,318,866
CRE - owner occupied		575,669			1,277			—			—			406			577,352
CRE - non-owner occupied		1,033,991			—			—			—			2,664			1,036,655
Construction and land development		1,304,238			—			66			—			4,118			1,308,422
Multi-family		1,735,026			31,972			—			—			2,333			1,769,331
Direct financing leases		8,346			1,133			—			—			54			9,533
1-4 family real estate		597,924			2,760			192			82			2,725			603,683
Consumer		157,962			24			58			—			413			158,457
	$	7,061,534		$	60,893		$	2,231		$	85		$	42,212		$	7,166,955
As a percentage of total loan/lease portfolio		98.53	%		0.85	%		0.03	%		0.00	%		0.59	%		100.00	%

NPLs by classes of loans/leases as of March 31, 2026 and December 31, 2025 are presented as follows and all loans held for sale are performing and not included in this table:

	As of March 31, 2026
	Accruing Past		Nonaccrual		Nonaccrual
	Due 90 Days or		Loans/Leases		Loans/Leases				Percentage of
Classes of Loans/Leases	More		with an ACL		without an ACL		Total NPLs		Total NPLs
	(dollars in thousands)
C&I:
C&I - revolving	$	—	$	—	$	842	$	842	2	%
C&I - other		35		18,170		8,711		26,916	64
CRE - owner occupied		—		622		1,279		1,901	5
CRE - non-owner occupied		—		2,871		—		2,871	7
Construction and land development		—		4,118		—		4,118	10
Multi-family		—		2,333		—		2,333	5
Direct financing leases		—		52		—		52	-
1-4 family real estate		—		2,199		347		2,546	6
Consumer		—		279		—		279	1
	$	35	$	30,644	$	11,179	$	41,858	100	%

	As of December 31, 2025
	Accruing Past		Nonaccrual		Nonaccrual
	Due 90 Days or		Loans/Leases		Loans/Leases				Percentage of
Classes of Loans/Leases	More		with an ACL		without an ACL		Total NPLs		Total NPLs
		(dollars in thousands)
C&I:
C&I - revolving	$	—	$	—	$	864	$	864	2	%
C&I - other		3		19,678		8,957		28,638	68
CRE - owner occupied		—		406		—		406	1
CRE - non-owner occupied		—		2,664		—		2,664	6
Construction and land development		—		4,118		—		4,118	10
Multi-family		—		2,333		—		2,333	5
Direct financing leases		—		54		—		54	0
1-4 family real estate		82		2,409		316		2,807	7
Consumer		—		413		—		413	1
	$	85	$	32,075	$	10,137	$	42,297	100	%

The Company did not recognize any interest income on nonaccrual loans during the three months ended March 31, 2026 and 2025.

	Three Months Ended March 31, 2026
					CRE		CRE		Construction				1-4
	C&I -		C&I -		Owner		Non-Owner		and Land		Multi-		Family
	Revolving		Other*		Occupied		Occupied		Development		Family		Real Estate		Consumer		Total
	(dollars in thousands)
Balance, beginning	$	3,747	$	27,684	$	6,324	$	11,457	$	15,397	$	18,860	$	4,986	$	1,672	$	90,127
Change in ACL for the transfer of loans to LHFS		—		—		—		—		—		(3,450)		—		—		(3,450)
Provision		(57)		(681)		108		268		18		2,498		438		96		2,688
Charge-offs		(3)		(4,401)		—		—		—		—		(9)		(34)		(4,447)
Recoveries		39		405		87		—		—		—		—		10		541
Balance, ending	$	3,726	$	23,007	$	6,519	$	11,725	$	15,415	$	17,908	$	5,415	$	1,744	$	85,459

*   Included within the C&I – Other column are ACL on leases with a beginning balance of $311 thousand, negative provision of $274 thousand, no charge-offs and recoveries of $226 thousand. ACL on leases was $263 thousand as of March 31, 2026.

	Three Months Ended March 31, 2025
					CRE		CRE		Construction				1-4
	C&I -		C&I -		Owner		Non-Owner		and Land		Multi-		Family
	Revolving		Other*		Occupied		Occupied		Development		Family		Real Estate		Consumer		Total
	(dollars in thousands)
Balance, beginning	$	3,856	$	34,002	$	7,147	$	11,137	$	15,099	$	12,173	$	4,934	$	1,493	$	89,841
Provision		96		2,099		(6)		(76)		1,602		795		187		46		4,743
Charge-offs		—		(4,878)		—		—		—		—		(26)		(40)		(4,944)
Recoveries		—		622		—		—		59		—		—		33		714
Balance, ending	$	3,952	$	31,845	$	7,141	$	11,061	$	16,760	$	12,968	$	5,095	$	1,532	$	90,354

*    Included within the C&I – Other column are ACL on leases with a beginning balance of $580 thousand, provision of $87 thousand, charge-offs of $191 thousand and recoveries of $9 thousand. ACL on leases was $485 thousand as of March 31, 2025.

The composition of the ACL on loans/leases held for investment by portfolio segment based on evaluation method as of March 31, 2026 and December 31, 2025 are as follows:

	As of March 31, 2026
	Amortized Cost of Loans Receivable						Allowance for Credit Losses
	Individually		Collectively				Individually		Collectively
	Evaluated for		Evaluated for				Evaluated for		Evaluated for
	Credit Losses		Credit Losses		Total		Credit Losses		Credit Losses		Total
	(dollars in thousands)
C&I :
C&I - revolving	$	3,998	$	372,286	$	376,284	$	23	$	3,703	$	3,726
C&I - other*		30,388		1,144,272		1,174,660		7,523		15,484		23,007
		34,386		1,516,558		1,550,944		7,546		19,187		26,733
CRE - owner occupied		25,101		562,997		588,098		1,409		5,110		6,519
CRE - non-owner occupied		3,620		997,053		1,000,673		1,703		10,022		11,725
Construction and land development		4,484		1,219,467		1,223,951		1,663		13,752		15,415
Multi-family		4,607		1,617,687		1,622,294		767		17,141		17,908
1-4 family real estate		3,060		613,849		616,909		269		5,146		5,415
Consumer		319		157,381		157,700		39		1,705		1,744
	$	75,577	$	6,684,992	$	6,760,569	$	13,396	$	72,063	$	85,459

*   Included within the C&I – other category are leases individually evaluated of $52 thousand with a related allowance for credit losses of $15 thousand and leases collectively evaluated of $7.9 million with a related allowance for credit losses of $248 thousand as of March 31, 2026.

	As of December 31, 2025
	Amortized Cost of Loans Receivable						Allowance for Credit Losses
	Individually		Collectively				Individually		Collectively
	Evaluated for		Evaluated for				Evaluated for		Evaluated for
	Credit Losses		Credit Losses		Total		Credit Losses		Credit Losses		Total
	(dollars in thousands)
C&I :
C&I - revolving	$	5,726	$	378,930	$	384,656	$	39	$	3,708	$	3,747
C&I - other*		30,579		1,297,820		1,328,399		6,566		21,118		27,684
		36,305		1,676,750		1,713,055		6,605		24,826		31,431
CRE - owner occupied		23,711		553,641		577,352		1,464		4,860		6,324
CRE - non-owner occupied		3,419		1,033,236		1,036,655		1,642		9,815		11,457
Construction and land development		4,485		1,303,937		1,308,422		1,664		13,733		15,397
Multi-family		4,619		1,764,712		1,769,331		429		18,431		18,860
1-4 family real estate		1,966		600,288		602,254		300		4,686		4,986
Consumer		454		158,003		158,457		50		1,622		1,672
	$	74,959	$	7,090,567	$	7,165,526	$	12,154	$	77,973	$	90,127

*   Included within the C&I – other category are leases individually evaluated of $54 thousand with a related allowance for credit losses of $16 thousand and leases collectively evaluated of $9.5 million with a related allowance for credit losses of $295 thousand as of December 31, 2025.

The following table presents the amortized cost basis of collateral dependent loans, by the primary collateral type, which are individually evaluated to determine expected credit losses as of March 31, 2026 and December 31, 2025:

	As of March 31, 2026
					Non
	Commercial		Owner-occupied		Owner-Occupied		Owner Occupied
	Assets		CRE		Real Estate		Real Estate		Securities		Equipment		Other		Total
	(dollars in thousands)
C & I:
C&I - revolving	$	3,913	$	—	$	85	$	—	$	—	$	—	$	—	$	3,998
C&I - other*		8,439		244		150		—		4,760		7,008		9,787		30,388
		12,352		244		235		—		4,760		7,008		9,787		34,386
CRE - owner occupied		—		24,460		—		641		—		—		—		25,101
CRE - non-owner occupied		—		—		3,620		—		—		—		—		3,620
Construction and land development		—		—		4,484		—		—		—		—		4,484
Multi-family		—		—		4,607		—		—		—		—		4,607
1-4 family real estate		—		—		384		2,676		—		—		—		3,060
Consumer		—		—		—		286		—		—		33		319
	$	12,352	$	24,704	$	13,330	$	3,603	$	4,760	$	7,008	$	9,820	$	75,577

*   Included within the C&I – other category are leases individually evaluated of $52 thousand with primary collateral of equipment.

	As of December 31, 2025
					Non
	Commercial		Owner-occupied		Owner-Occupied		Owner Occupied
	Assets		CRE		Real Estate		Real Estate		Securities		Equipment		Other		Total
	(dollars in thousands)
C & I:
C&I - revolving	$	5,487	$	—	$	239	$	—	$	—	$	—	$	—	$	5,726
C&I - other*		7,001		—		—		—		4,760		7,610		11,208		30,579
		12,488		—		239		—		4,760		7,610		11,208		36,305
CRE - owner occupied		—		23,065		—		646		—		—		—		23,711
CRE - non-owner occupied		—		—		3,419		—		—		—		—		3,419
Construction and land development		—		—		4,485		—		—		—		—		4,485
Multi-family		—		—		4,619		—		—		—		—		4,619
1-4 family real estate		—		—		37		3,358		—		—		—		3,395
Consumer		—		—		—		444		—		—		10		454
	$	12,488	$	23,065	$	12,799	$	4,448	$	4,760	$	7,610	$	11,218	$	76,388

*   Included within the C&I – other category are leases individually evaluated of $54 thousand with primary collateral of equipment.

For all loans except direct financing leases and equipment financing agreements, the Company’s credit quality indicator consists of internally assigned risk ratings.  Each such loan is assigned a risk rating upon origination. The risk rating is reviewed every 15 months, at a minimum, and on an as-needed basis depending on the specific circumstances of the loan.

For certain C&I loans (including equipment financing agreements and direct financing leases), the Company’s credit quality indicator is performance determined by delinquency status.  Delinquency status is updated daily by the Company’s loan system.

The following tables show the credit quality indicator of loans by class of receivable and year of origination as of March 31, 2026, and all loans held for sale are included in the pass rated line:

	As of March 31, 2026
	Term Loans
	Amortized Cost Basis by Origination Year
													Revolving
													Loans
Internally Assigned													Amortized
Risk Rating	2026		2025		2024		2023		2022		Prior		Cost Basis		Total
	(dollars in thousands)
C&I - revolving
Pass	$	—	$	—	$	—	$	—	$	—	$	—	$	344,559	$	344,559
Special Mention		—		—		—		—		—		—		27,727		27,727
Substandard		—		—		—		—		—		—		3,998		3,998
Doubtful		—		—		—		—		—		—		—		—
Total C&I - revolving	$	—	$	—	$	—	$	—	$	—	$	—	$	376,284	$	376,284
C&I - other
Pass	$	94,170	$	269,886	$	144,709	$	303,050	$	118,978	$	175,815	$	—	$	1,106,608
Special Mention		5,063		4,322		1,726		124		573		2,551		—		14,359
Substandard		1,678		5,537		8,983		358		793		5,029		—		22,378
Doubtful		—		—		—		—		—		—		—		—
Total C&I - other	$	100,911	$	279,745	$	155,418	$	303,532	$	120,344	$	183,395	$	—	$	1,143,345
CRE - owner occupied
Pass	$	39,105	$	110,688	$	54,485	$	77,755	$	78,831	$	179,507	$	10,162	$	550,533
Special Mention		5,213		1,214		—		21		1,959		7,857		—		16,264
Substandard		—		1,443		—		98		2,104		17,656		—		21,301
Doubtful		—		—		—		—		—		—		—		—
Total CRE - owner occupied	$	44,318	$	113,345	$	54,485	$	77,874	$	82,894	$	205,020	$	10,162	$	588,098
CRE - non-owner occupied
Pass	$	49,389	$	243,711	$	125,989	$	121,612	$	201,947	$	192,349	$	43,941	$	978,938
Special Mention		6,422		34		1,000		—		10,448		211		—		18,115
Substandard		—		77		—		2,871		316		356		—		3,620
Doubtful		—		—		—		—		—		—		—		—
Total CRE - non-owner occupied	$	55,811	$	243,822	$	126,989	$	124,483	$	212,711	$	192,916	$	43,941	$	1,000,673
Construction and land development
Pass	$	85,227	$	389,602	$	378,276	$	331,202	$	63,663	$	8,065	$	41,296	$	1,297,331
Special Mention		—		—		21		—		—		69		—		90
Substandard		—		—		4,118		91		—		—		—		4,209
Doubtful		—		—		—		—		—		—		—		—
Total Construction and land development	$	85,227	$	389,602	$	382,415	$	331,293	$	63,663	$	8,134	$	41,296	$	1,301,630
Multi-family
Pass	$	76,405	$	489,394	$	167,145	$	239,870	$	376,445	$	578,319	$	1,555	$	1,929,133
Special Mention		—		—		—		—		4,182		—		—		4,182
Substandard		2,265		2,333		—		—		—		9		—		4,607
Doubtful		—		—		—		—		—		—		—		—
Total Multi-family	$	78,670	$	491,727	$	167,145	$	239,870	$	380,627	$	578,328	$	1,555	$	1,937,922
1-4 family real estate
Pass	$	61,371	$	114,183	$	84,492	$	83,451	$	69,190	$	195,290	$	5,918	$	613,895
Special Mention		48		1,493		—		—		—		477		—		2,018
Substandard		—		—		268		623		298		1,844		27		3,060
Doubtful		—		—		—		—		—		—		—		—
Total 1-4 family real estate	$	61,419	$	115,676	$	84,760	$	84,074	$	69,488	$	197,611	$	5,945	$	618,973
Consumer
Pass	$	5,784	$	11,741	$	3,603	$	3,624	$	2,324	$	1,635	$	128,607	$	157,318
Special Mention		—		—		—		—		—		—		64		64
Substandard		—		—		20		74		167		—		57		318
Doubtful		—		—		—		—		—		—		—		—
Total Consumer	$	5,784	$	11,741	$	3,623	$	3,698	$	2,491	$	1,635	$	128,728	$	157,700
Total	$	432,140	$	1,645,658	$	974,835	$	1,164,824	$	932,218	$	1,367,039	$	607,911	$	7,124,625

	As of March 31, 2026
	Term Loans
	Amortized Cost Basis by Origination Year												Revolving
													Loans
													Amortized
Delinquency Status *	2026		2025		2024		2023		2022		Prior		Cost Basis		Total
	(dollars in thousands)
C&I - other
Performing	$	432	$	—	$	67,842	$	51,614	$	22,071	$	4,298	$	—	$	146,257
Nonperforming		—		—		1,076		3,148		1,797		650		—		6,671
Total C&I - other	$	432	$	—	$	68,918	$	54,762	$	23,868	$	4,948	$	—	$	152,928
Direct financing leases
Performing	$	—	$	(310)	$	925	$	4,341	$	2,515	$	424	$	—	$	7,895
Nonperforming		—		—		—		—		41		11		—		52
Total Direct financing leases	$	—	$	(310)	$	925	$	4,341	$	2,556	$	435	$	—	$	7,947
Total	$	432	$	(310)	$	69,843	$	59,103	$	26,424	$	5,383	$	—	$	160,875

* Performing = loans/leases accruing and less than 90 days past due. Nonperforming = loans/leases on nonaccrual and accruing loans/leases that are greater than or equal to 90 days past due.

The following tables show the credit quality indicator of loans by class of receivable and year of origination as of December 31, 2025, and all loans held for sale are included in the pass rated line:

	As of December 31, 2025
	Term Loans
	Amortized Cost Basis by Origination Year
													Revolving
													Loans
Internally Assigned													Amortized
Risk Rating	2025		2024		2023		2022		2021		Prior		Cost Basis		Total
	(dollars in thousands)
C&I - revolving
Pass	$	—	$	—	$	—	$	—	$	—	$	—	$	352,945	$	352,945
Special Mention		—		—		—		—		—		—		25,985		25,985
Substandard		—		—		—		—		—		—		5,726		5,726
Doubtful		—		—		—		—		—		—		—		—
Total C&I - revolving	$	—	$	—	$	—	$	—	$	—	$	—	$	384,656	$	384,656
C&I - other
Pass	$	300,721	$	171,903	$	288,321	$	144,943	$	61,157	$	137,083	$	—	$	1,104,128
Special Mention		6,659		1,881		351		1,552		2,285		1,385		—		14,113
Substandard		5,520		11,195		126		755		84		4,838		—		22,518
Doubtful		—		—		—		—		—		—		—		—
Total C&I - other	$	312,900	$	184,979	$	288,798	$	147,250	$	63,526	$	143,306	$	—	$	1,140,759
CRE - owner occupied
Pass	$	109,608	$	55,117	$	80,181	$	81,512	$	91,330	$	110,939	$	11,091	$	539,778
Special Mention		—		—		22		7,523		8,280		1,864		—		17,689
Substandard		1,222		—		111		825		696		17,031		—		19,885
Doubtful		—		—		—		—		—		—		—		—
Total CRE - owner occupied	$	110,830	$	55,117	$	80,314	$	89,860	$	100,306	$	129,834	$	11,091	$	577,352
CRE - non-owner occupied
Pass	$	281,076	$	126,112	$	152,953	$	210,062	$	129,932	$	75,744	$	42,996	$	1,018,875
Special Mention		5,173		1,006		201		5,380		2,387		214		—		14,361
Substandard		78		—		2,664		319		—		358		—		3,419
Doubtful		—		—		—		—		—		—		—		—
Total CRE - non-owner occupied	$	286,327	$	127,118	$	155,818	$	215,761	$	132,319	$	76,316	$	42,996	$	1,036,655
Construction and land development
Pass	$	365,346	$	409,811	$	350,290	$	95,684	$	44,865	$	255	$	37,801	$	1,304,052
Special Mention		—		90		—		—		70		—		—		160
Substandard		—		4,118		92		—		—		—		—		4,210
Doubtful		—		—		—		—		—		—		—		—
Total Construction and land development	$	365,346	$	414,019	$	350,382	$	95,684	$	44,935	$	255	$	37,801	$	1,308,422
Multi-family
Pass	$	500,378	$	145,022	$	225,730	$	350,851	$	187,331	$	355,047	$	354	$	1,764,713
Special Mention		—		—		—		—		—		—		—		—
Substandard		2,333		—		—		—		12		2,273		—		4,618
Doubtful		—		—		—		—		—		—		—		—
Total Multi-family	$	502,711	$	145,022	$	225,730	$	350,851	$	187,343	$	357,320	$	354	$	1,769,331
1-4 family real estate
Pass	$	135,947	$	90,638	$	88,216	$	70,462	$	96,075	$	110,623	$	6,017	$	597,978
Special Mention		1,507		—		354		—		526		6		—		2,393
Substandard		—		286		281		617		636		1,492		—		3,312
Doubtful		—		—		—		—		—		—		—		—
Total 1-4 family real estate	$	137,454	$	90,924	$	88,851	$	71,079	$	97,237	$	112,121	$	6,017	$	603,683
Consumer
Pass	$	15,483	$	4,161	$	3,964	$	2,870	$	698	$	1,426	$	129,337	$	157,939
Special Mention		—		—		—		—		—		—		64		64
Substandard		—		—		220		174		—		—		60		454
Doubtful		—		—		—		—		—		—		—		—
Total Consumer	$	15,483	$	4,161	$	4,184	$	3,044	$	698	$	1,426	$	129,461	$	158,457
Total	$	1,731,051	$	1,021,340	$	1,194,077	$	973,529	$	626,364	$	820,578	$	612,376	$	6,979,315

	As of December 31, 2025
	Term Loans
	Amortized Cost Basis by Origination Year														Revolving
															Loans
															Amortized
Delinquency Status *	2025			2024		2023			2022		2021		Prior		Cost Basis		Total
	(dollars in thousands)
C&I - other
Performing	$	1,001	$		74,605	$	60,869	$		27,697	$	5,885	$	628	$	—	$	170,685
Nonperforming		—			1,135		3,308			2,161		764		54		—		7,422
Total C&I - other	$	1,001		$	75,740	$	64,177		$	29,858	$	6,649	$	682	$	—	$	178,107
Direct financing leases
Performing	$	203	$		665	$	4,883	$		3,043	$	557	$	128	$	—	$	9,479
Nonperforming		—			—		—			49		5				—		54
Total Direct financing leases	$	203		$	665	$	4,883		$	3,092	$	562	$	128	$	—	$	9,533
Total	$	1,204		$	76,405	$	69,060		$	32,950	$	7,211	$	810	$	—	$	187,640

* Performing = loans/leases accruing and less than 90 days past due. Nonperforming = loans/leases on nonaccrual and accruing loans/leases that are greater than or equal to 90 days past due.

The following table shows the gross charge-offs of loans and leases by class of receivable and year of origination for the three months ended March 31, 2026 and 2025:

	Three Months Ended March 31, 2026														Three Months Ended March 31, 2025
	Gross Charge-off by Origination Year														Gross Charge-off by Origination Year
Classes of Loans/Leases	2026		2025		2024		2023		2022		Prior		Total		2025		2024		2023		2022		2021		Prior		Total
	(dollars in thousands)														(dollars in thousands)
C&I:
C&I - revolving	$	3	$	—	$	—	$	—	$	—	$	—	$	3	$	—	$	—	$	—	$	—	$	—	$	—	$	—
C&I - other		23		—		2,454		1,212		602		110		4,401		—		1,357		1,240		1,664		316		110		4,687
CRE - owner occupied		—		—		—		—		—		—		—		—		—		—		—		—		—		—
CRE - non-owner occupied		—		—		—		—		—		—		—		—		—		—		—		—		—		—
Construction and land development		—		—		—		—		—		—		—		—		—		—		—		—		—		—
Multi-family		—		—		—		—		—		—		—		—		—		—		—		—		—		—
Direct financing leases		—		—		—		—		—		—		—		—		136		39		10		—		6		191
1-4 family real estate		—		—		—		—		—		9		9		—		3		—		23		—		—		26
Consumer		—		—		16		18		—		—		34		—		—		40		—		—		—		40
	$	26	$	—	$	2,470	$	1,230	$	602	$	119	$	4,447	$	—	$	1,496	$	1,319	$	1,697	$	316	$	116	$	4,944

There were no loan and lease modifications to borrowers experiencing financial difficulty during the three months ended March 31, 2026. Any loan and lease modifications to borrowers experiencing financial difficulty during 2025 were deemed immaterial.

Changes in the ACL for OBS exposures for the three months ended March 31, 2026 and 2025 are presented as follows:

	Three Months Ended
	March 31, 2026		March 31, 2025
Balance, beginning	$	7,138	$	8,273
Provisions (credited) to expense		(234)		(509)
Balance, ending	$	6,904	$	7,764