LOANS (Tables)

12 Months Ended

Dec. 31, 2024

The table below identifies the Company’s loan portfolio segments and classes.


Segment						Class
Commercial						Commercial
						Commercial Other
Commercial Real Estate						Commercial Real Estate Non-Owner Occupied
						Commercial Real Estate Owner Occupied
						Multi-Family
						Farmland
Construction and Land Development						Construction and Land Development
Residential Real Estate						Residential First Lien
						Other Residential
Consumer						Consumer
						Consumer Other
Lease Financing						Lease Financing

The following table presents total loans outstanding by portfolio class, as of December 31, 2024 and December 31, 2023:


(dollars in thousands)	December 31, 2024		December 31, 2023 (Restated)
Commercial:
Commercial	$	818,496	$	825,938
Commercial other	541,324		679,516
Commercial real estate:
Commercial real estate non-owner occupied	1,628,961		1,622,668
Commercial real estate owner occupied	440,806		436,857
Multi-family	454,249		279,904
Farmland	67,648		67,416
Construction and land development	299,842		452,593
Total commercial loans	4,251,326		4,364,892
Residential real estate:
Residential first lien	315,775		317,388
Other residential	64,782		63,195
Consumer:
Consumer	96,202		107,743
Consumer other	48,099		777,024
Lease financing	391,390		473,350
Total loans	$	5,167,574	$	6,103,592

Schedule of Changes in Financing Receivable Related Parties Roll Forward

The new loans, other additions, repayments and other reductions for the years ended December 31, 2024 and 2023, are summarized as follows:


	Years Ended December 31,
(dollars in thousands)		2024		2023
Beginning balance		$	20,990	$	19,776
New loans and other additions		22,325		2,368
Repayments and other reductions		(2,905)		(1,154)
Ending balance		$	40,410	$	20,990

Summary of Changes in Allowance for Loan Losses, by Loan Portfolio

The following table represents, by loan portfolio segment, a summary of changes in the allowance for credit losses on loans for the years ended December 31, 2024, 2023 and 2022:


	Commercial Loan Portfolio						Other Loan Portfolio
(dollars in thousands)	Commercial		Commercial real estate		Construction and land development		Residential real estate		Consumer		Lease financing		Total







Changes in allowance for credit losses on loans for the year ended December 31, 2024:
Balance, beginning of period	$	29,672	$	20,229	$	4,163	$	5,553	$	86,762	$	12,940	$	159,319
Provision for credit losses on loans	42,610		24,366		17,375		3,028		16,415		15,468		119,262
Charge-offs	(30,453)		(9,998)		(17,991)		(817)		(98,051)		(14,323)		(171,633)
Recoveries	947		2,240		3		238		274		554		4,256
Balance, end of period	$	42,776	$	36,837	$	3,550	$	8,002	$	5,400	$	14,639	$	111,204








Changes in allowance for credit losses on loans for the year ended December 31, 2023 (restated):
Balance, beginning of period	$	26,035	$	29,290	$	2,435	$	4,301	$	60,041	$	6,787	$	128,889
Provision for credit losses on loans	15,555		(8,067)		3,296		1,385		59,582		10,809		82,560
Charge-offs	(13,703)		(5,000)		(1,601)		(271)		(33,149)		(5,026)		(58,750)
Recoveries	1,785		4,006		33		138		288		370		6,620
Balance, end of period	$	29,672	$	20,229	$	4,163	$	5,553	$	86,762	$	12,940	$	159,319

Changes in allowance for credit losses on loans for the year ended December 31, 2022 (restated):
Balance, beginning of period	$	24,768	$	22,993	$	972	$	2,695	$	30,547	$	7,469	$	89,444
Provision for credit losses on loans	9,307		10,396		1,439		1,698		53,128		(533)		75,435
Charge-offs	(8,441)		(4,106)		(6)		(344)		(24,091)		(1,297)		(38,285)
Recoveries	401		7		30		252		457		1,148		2,295
Balance, end of period	$	26,035	$	29,290	$	2,435	$	4,301	$	60,041	$	6,787	$	128,889

Schedule of Transitioning Risk States for Each Asset Pool within the Expected Credit Loss Model

The below table illustrates the transition matrix:


Risk state	Commercial loans risk rating	Consumer loans and equipment finance loans and leases days past due
1	0-5	0-14
2	6	15-29
3	7	30-59
4	8	60-89
Default	9+ and nonaccrual	90+ and nonaccrual

Schedule of Amortized Cost Basis of Individually Evaluated Loans on Nonaccrual Status

The following table presents the amortized cost basis of individually evaluated loans on nonaccrual status as of December 31, 2024 and December 31, 2023:


	December 31, 2024						December 31, 2023
(dollars in thousands)	Nonaccrual with allowance		Nonaccrual with no allowance		Total nonaccrual		Nonaccrual with allowance		Nonaccrual with no allowance		Total nonaccrual
Commercial:
Commercial	$	2,678	$	7,074	$	9,752	$	3,560	$	—	$	3,560
Commercial other	3,439		—		3,439		4,941		—		4,941
Commercial real estate:
Commercial real estate non-owner occupied	9,173		24,187		33,360		1,614		14,098		15,712
Commercial real estate owner occupied	1,407		16,871		18,278		4,276		6,500		10,776
Multi-family	2,363		51,770		54,133		240		6,015		6,255
Farmland	1,148		—		1,148		1,148		—		1,148
Construction and land development	39		8,399		8,438		39		—		39
Total commercial loans	20,247		108,301		128,548		15,818		26,613		42,431
Residential real estate:
Residential first lien	2,501		491		2,992		2,583		490		3,073
Other residential	446		—		446		635		—		635
Consumer:
Consumer	20		—		20		134		—		134

Lease financing	8,132		—		8,132		9,097		36		9,133
Total loans	$	31,346	$	108,792	$	140,138	$	28,267	$	27,139	$	55,406

The following table represents, by loan portfolio segment, a summary of the loan restructuring for the years ended December 31, 2024 and 2023:


	Years Ended December 31,
		2024			2023
(dollars in thousands)			Balance		Count	Balance		Count
Commercial:
Commercial			$	61,729	8	$	40	1
Commercial other			1,790		17	1,447		6
Commercial real estate:
Commercial real estate non-owner occupied			31,550		5	—		—
Commercial real estate owner occupied			6,131		3	—		—
Multi-family			27,354		2	—		—

Construction and land development			17,033		3	—		—
Total commercial loans			145,587		38	1,487		7
Residential real estate:
Residential first lien			402		3	57		2
Other residential			82		2	—		—
Consumer:
Consumer			44		3	22		1

Lease financing			3,301		18	763		2
Total loan restructurings			$	149,416	64	$	2,329	12



			Balance		Count	Balance		Count
Interest Rate Reduction			$	10,037	2	$	—	—
Term Extension			75,365		33	1,191		8
Payment Deferral			8,153		15	—		—
Forgiveness of Principal or Interest			213		1	—		—
Interest Rate Reduction and Term Extension			49,051		5	1,138		4
Interest Rate Reduction and Payment Deferral			312		2	—		—
Interest Rate Reduction and Principal Forgiveness			77		1	—		—
Term Extension and Payment Deferral			6,208		5	—		—
Total loan restructurings			$	149,416	64	$	2,329	12

Financing Receivable, Modified

The following table presents the performance of such loans that have been modified in the last twelve months for the year ended December 31, 2024:


(dollars in thousands)	30-59 days past due		60-89 days past due		Total past due		Nonaccrual		Current		Total
Commercial:
Commercial	$	2,722	$	—	$	2,722	$	—	$	59,007	$	61,729
Commercial other	116		36		152		688		950		1,790
Commercial real estate:
Commercial real estate non-owner occupied	—		—		—		6,301		25,249		31,550
Commercial real estate owner occupied	—		—		—		—		6,131		6,131
Multi-family	—		—		—		27,354		—		27,354

Construction and land development	—		—		—		—		17,033		17,033
Total commercial loans	2,838		36		2,874		34,343		108,370		145,587
Residential real estate:
Residential first lien	—		—		—		337		65		402
Other residential	—		—		—		45		37		82
Consumer:
Consumer	—		—		—		—		44		44

Lease financing	—		—		—		950		2,351		3,301
Total loan restructurings	$	2,838	$	36	$	2,874	$	35,675	$	110,867	$	149,416

Schedule of Collateral Dependent Loans

The table below presents the amortized cost basis of individually evaluated, collateral dependent loans by loan class, for borrowers experiencing financial difficulty, as of December 31, 2024 and December 31, 2023:


	Type of Collateral
(dollars in thousands)	Real Estate		Blanket Lien		Equipment		Total
December 31, 2024
Commercial:
Commercial	$	—	$	7,074	$	—	$	7,074

Commercial real estate:
Non-owner occupied	24,188		—		—		24,188
Owner occupied	9,284		7,587		—		16,871
Multi-family	54,133		—		—		54,133
Construction and land development	8,399		—		—		8,399
Residential real estate
Residential first lien	—		—		—		—
Other residential	—		—		—		—
Lease financing	—		—		465		465
Total collateral dependent loans	$	96,004	$	14,661	$	465	$	111,130

December 31, 2023
Commercial:
Commercial	$	—	$	—	$	1,972	$	1,972
Commercial other	—		—		1,232		1,232
Commercial real estate:
Non-owner occupied	14,147		—		—		14,147
Owner occupied	9,275		—		—		9,275
Multi-family	5,143		—		—		5,143




Total collateral dependent loans	$	28,565	$	—	$	3,204	$	31,769

Schedule of Aging Status of Recorded Investments in Loans by Portfolio (Excluding PCI Loans)

The aging status of the recorded investment in loans by portfolio as of December 31, 2024 was as follows:


	Accruing loans
(dollars in thousands)	30-59 days past due		60-89 days past due		Past due 90 days or more		Total past due		Nonaccrual		Current		Total
Commercial:
Commercial	$	4,562	$	349	$	—	$	4,911	$	9,752	$	803,833	$	818,496
Commercial other	9,578		6,284		10,769		26,631		3,439		511,254		541,324
Commercial real estate:
Commercial real estate non-owner occupied	11,732		—		—		11,732		33,360		1,583,869		1,628,961
Commercial real estate owner occupied	985		—		—		985		18,278		421,543		440,806
Multi-family	—		—		—		—		54,133		400,116		454,249
Farmland	48		—		—		48		1,148		66,452		67,648
Construction and land development	—		—		—		—		8,438		291,404		299,842
Total commercial loans	26,905		6,633		10,769		44,307		128,548		4,078,471		4,251,326
Residential real estate:
Residential first lien	21		650		—		671		2,992		312,112		315,775
Other residential	91		38		—		129		446		64,207		64,782
Consumer:
Consumer	314		40		—		354		20		95,828		96,202
Consumer other	345		211		—		556		—		47,543		48,099
Lease financing	4,679		3,754		—		8,433		8,132		374,825		391,390
Total loans	$	32,355	$	11,326	$	10,769	$	54,450	$	140,138	$	4,972,986	$	5,167,574

The aging status of the recorded investment in loans by portfolio as of December 31, 2023 (restated) was as follows:


	Accruing loans
(dollars in thousands)	30-59 days past due		60-89 days past due		Past due 90 days or more		Total past due		Nonaccrual		Current		Total
Commercial:
Commercial	$	9,340	$	504	$	—	$	9,844	$	3,560	$	812,534	$	825,938
Commercial other	11,686		6,109		784		18,579		4,941		655,996		679,516
Commercial real estate:
Commercial real estate non-owner occupied	384		—		—		384		15,712		1,606,572		1,622,668
Commercial real estate owner occupied	—		—		—		—		10,776		426,081		436,857
Multi-family	14,506		8,140		—		22,646		6,255		251,003		279,904
Farmland	—		120		—		120		1,148		66,148		67,416
Construction and land development	211		10,593		—		10,804		39		441,750		452,593
Total commercial loans	36,127		25,466		784		62,377		42,431		4,260,084		4,364,892
Residential real estate:
Residential first lien	69		299		161		529		3,073		313,786		317,388
Other residential	100		50		—		150		635		62,410		63,195
Consumer:
Consumer	62		20		—		82		134		107,527		107,743
Consumer other	6,695		4,442		—		11,137		—		765,887		777,024
Lease financing	7,622		1,826		—		9,448		9,133		454,769		473,350
Total loans	$	50,675	$	32,103	$	945	$	83,723	$	55,406	$	5,964,463	$	6,103,592

Schedule of Loans Credit Equality Indicators

The following tables present the recorded investment of the commercial loan portfolio by risk category as of December 31, 2024 and December 31, 2023:


			December 31, 2024
			Term Loans Amortized Cost Basis by Origination Year
(dollars in thousands)			2024		2023		2022		2021		2020		Prior		Revolving loans		Total
Commercial	Commercial	Acceptable credit quality	$	103,345	$	100,478	$	66,135	$	59,613	$	28,661	$	39,895	$	343,577	$	741,704
		Special mention	54,838		—		—		—		—		60		277		55,175
		Substandard	464		2,964		626		1,311		196		1,239		5,065		11,865
		Substandard – nonaccrual	—		635		4,601		514		12		3,202		788		9,752
		Doubtful	—		—		—		—		—		—		—		—
		Not graded	—		—		—		—		—		—		—		—
		Subtotal	158,647		104,077		71,362		61,438		28,869		44,396		349,707		818,496

	Commercial other	Acceptable credit quality	101,877		94,515		133,745		59,701		25,688		14,016		103,794		533,336
		Special mention	1		2,132		1,100		964		197		94		—		4,488
		Substandard	—		31		—		—		—		—		30		61
		Substandard – nonaccrual	119		646		1,406		682		93		394		99		3,439
		Doubtful	—		—		—		—		—		—		—		—
		Not graded	—		—		—		—		—		—		—		—
		Subtotal	101,997		97,324		136,251		61,347		25,978		14,504		103,923		541,324

Commercial real estate	Non-owner occupied	Acceptable credit quality	404,475		179,499		460,447		261,886		79,830		130,160		6,729		1,523,026
		Special mention	12,392		4,079		—		178		3,988		274		—		20,911
		Substandard	62		2,061		8,149		4,190		4,463		32,739		—		51,664
		Substandard – nonaccrual	80		7,737		7,861		4,509		—		13,173		—		33,360
		Doubtful	—		—		—		—		—		—		—		—
		Not graded	—		—		—		—		—		—		—		—
		Subtotal	417,009		193,376		476,457		270,763		88,281		176,346		6,729		1,628,961

	Owner occupied	Acceptable credit quality	61,613		43,344		95,334		101,717		46,914		62,723		629		412,274
		Special mention	849		—		—		—		—		214		—		1,063
		Substandard	469		5,469		381		—		—		2,872		—		9,191
		Substandard – nonaccrual	317		—		16,971		264		1		421		304		18,278
		Doubtful	—		—		—		—		—		—		—		—
		Not graded	—		—		—		—		—		—		—		—
		Subtotal	63,248		48,813		112,686		101,981		46,915		66,230		933		440,806

	Multi-family	Acceptable credit quality	49,292		14,682		224,849		60,428		27,417		9,519		978		387,165
		Special mention	—		7,650		—		—		—		—		—		7,650
		Substandard	—		—		—		5,258		—		43		—		5,301
		Substandard – nonaccrual	27,354		8,890		—		899		—		16,990		—		54,133
		Doubtful	—		—		—		—		—		—		—		—
		Not graded	—		—		—		—		—		—		—		—
		Subtotal	76,646		31,222		224,849		66,585		27,417		26,552		978		454,249

	Farmland	Acceptable credit quality	4,157		9,540		4,557		16,794		10,046		19,588		1,690		66,372
		Special mention	—		—		—		—		—		—		—		—
		Substandard	—		—		—		13		—		115		—		128
		Substandard – nonaccrual	—		—		—		—		—		1,100		48		1,148
		Doubtful	—		—		—		—		—		—		—		—
		Not graded	—		—		—		—		—		—		—		—
		Subtotal	4,157		9,540		4,557		16,807		10,046		20,803		1,738		67,648

Construction and land development		Acceptable credit quality	71,889		27,121		106,277		25,780		—		1,153		38,829		271,049
		Special mention	11,409		—		—		—		—		—		—		11,409
		Substandard	5,848		—		—		—		—		—		—		5,848
		Substandard – nonaccrual	—		—		—		8,399		—		39		—		8,438
		Doubtful	—		—		—		—		—		—		—		—
		Not graded	2,232		470		374		—		—		22		—		3,098
		Subtotal	91,378		27,591		106,651		34,179		—		1,214		38,829		299,842

Total		Acceptable credit quality	796,648		469,179		1,091,344		585,919		218,556		277,054		496,226		3,934,926
		Special mention	79,489		13,861		1,100		1,142		4,185		642		277		100,696
		Substandard	6,843		10,525		9,156		10,772		4,659		37,008		5,095		84,058
		Substandard – nonaccrual	27,870		17,908		30,839		15,267		106		35,319		1,239		128,548
		Doubtful	—		—		—		—		—		—		—		—
		Not graded	2,232		470		374		—		—		22		—		3,098
Total commercial loans			$	913,082	$	511,943	$	1,132,813	$	613,100	$	227,506	$	350,045	$	502,837	$	4,251,326


			December 31, 2023 (Restated)
			Term Loans Amortized Cost Basis by Origination Year
(dollars in thousands)			2023		2022		2021		2020		2019		Prior		Revolving loans		Total
Commercial	Commercial	Acceptable credit quality	$	157,498	$	96,295	$	71,366	$	36,680	$	14,688	$	42,827	$	369,297	$	788,651
		Special mention	3,015		450		4		—		181		43		983		4,676
		Substandard	4,485		13,651		420		342		253		4,961		4,940		29,052
		Substandard – nonaccrual	1,238		—		1,321		25		79		360		536		3,559
		Doubtful	—		—		—		—		—		—		—		—
		Not graded	—		—		—		—		—		—		—		—
		Subtotal	166,236		110,396		73,111		37,047		15,201		48,191		375,756		825,938

	Commercial other	Acceptable credit quality	139,057		195,726		111,273		68,224		35,720		29,839		90,928		670,767
		Special mention	—		532		399		114		107		4		1,682		2,838
		Substandard	37		220		—		—		—		—		639		896
		Substandard – nonaccrual	1,819		1,918		449		184		361		94		116		4,941
		Doubtful	—		—		—		—		—		—		—		—
		Not graded	74		—		—		—		—		—		—		74
		Subtotal	140,987		198,396		112,121		68,522		36,188		29,937		93,365		679,516

Commercial real estate	Non-owner occupied	Acceptable credit quality	237,215		653,057		309,013		110,743		82,563		124,430		6,328		1,523,349
		Special mention	4,480		—		181		457		—		274		—		5,392
		Substandard	35,811		1,658		—		—		17,835		22,911		—		78,215
		Substandard – nonaccrual	5,573		—		154		999		7,597		1,389		—		15,712
		Doubtful	—		—		—		—		—		—		—		—
		Not graded	—		—		—		—		—		—		—		—
		Subtotal	283,079		654,715		309,348		112,199		107,995		149,004		6,328		1,622,668

	Owner occupied	Acceptable credit quality	32,972		100,893		113,264		48,415		23,671		77,854		1,803		398,872
		Special mention	5,750		—		129		—		149		177		8		6,213
		Substandard	—		7,716		265		—		705		12,310		—		20,996
		Substandard – nonaccrual	126		9,431		28		171		27		689		304		10,776
		Doubtful	—		—		—		—		—		—		—		—
		Not graded	—		—		—		—		—		—		—		—
		Subtotal	38,848		118,040		113,686		48,586		24,552		91,030		2,115		436,857

	Multi-family	Acceptable credit quality	4,483		170,519		25,835		28,137		10,185		11,538		254		250,951
		Special mention	—		—		—		—		—		—		—		—
		Substandard	8,140		—		—		—		—		14,558		—		22,698
		Substandard – nonaccrual	1,700		—		899		—		104		3,552		—		6,255
		Doubtful	—		—		—		—		—		—		—		—
		Not graded	—		—		—		—		—		—		—		—
		Subtotal	14,323		170,519		26,734		28,137		10,289		29,648		254		279,904

	Farmland	Acceptable credit quality	10,104		4,735		13,405		12,255		3,723		18,636		1,439		64,297
		Special mention	—		—		1,451		—		—		96		—		1,547
		Substandard	—		—		133		—		22		269		—		424
		Substandard – nonaccrual	—		—		—		—		—		1,100		48		1,148
		Doubtful	—		—		—		—		—		—		—		—
		Not graded	—		—		—		—		—		—		—		—
		Subtotal	10,104		4,735		14,989		12,255		3,745		20,101		1,487		67,416

Construction and land development		Acceptable credit quality	65,538		233,660		88,047		—		677		916		29,385		418,223
		Special mention	—		—		—		—		—		40		—		40
		Substandard	—		—		16,594		—		—		—		15,349		31,943
		Substandard – nonaccrual	—		—		—		—		—		39		—		39
		Doubtful	—		—		—		—		—		—		—		—
		Not graded	1,535		432		356		—		—		25		—		2,348
		Subtotal	67,073		234,092		104,997		—		677		1,020		44,734		452,593

Total		Acceptable credit quality	646,867		1,454,885		732,203		304,454		171,227		306,040		499,434		4,115,110
		Special mention	13,245		982		2,164		571		437		634		2,673		20,706
		Substandard	48,473		23,245		17,412		342		18,815		55,009		20,928		184,224
		Substandard – nonaccrual	10,456		11,349		2,851		1,379		8,168		7,223		1,004		42,430
		Doubtful	—		—		—		—		—		—		—		—
		Not graded	1,609		432		356		—		—		25		—		2,422
Total commercial loans			$	720,650	$	1,490,893	$	754,986	$	306,746	$	198,647	$	368,931	$	524,039	$	4,364,892

The following table presents the gross charge-offs by class of loan and year of origination on the commercial loan portfolio for the years ended December 31, 2024 and 2023:


		Term Loans by Origination Year
(dollars in thousands)		2024		2023		2022		2021		2020		Prior		Revolving Loans		Total
For the year ended December 31, 2024
Commercial	Commercial	$	—	$	677	$	5,174	$	827	$	90	$	967	$	342	$	8,077
	Commercial Other	—		4,796		15,102		1,544		149		785		—		22,376
Commercial Real Estate	Non-owner occupied	—		—		2,610		—		138		1,018		—		3,766
	Owner occupied	—		—		—		—		—		33		—		33
	Multi-family	—		—		4,545		—		—		1,539		—		6,084
	Farmland	—		—		—		115		—		—		—		115
Construction and land development		—		—		—		17,991		—		—		—		17,991
Total gross commercial charge-offs		$	—	$	5,473	$	27,431	$	20,477	$	377	$	4,342	$	342	$	58,442

		Term Loans by Origination Year
		2023		2022		2021		2020		2019		Prior		Revolving Loans		Total
For the year ended December 31, 2023 (restated)
Commercial	Commercial	$	—	$	—	$	—	$	70	$	126	$	224	$	2,211	$	2,631
	Commercial Other	258		5,432		2,351		1,273		773		985		—		11,072
Commercial Real Estate	Non-owner occupied	—		—		—		—		—		2,630		—		2,630
	Owner occupied	—		—		—		—		48		1,510		—		1,558
	Multi-family	—		—		—		—		—		812		—		812

Construction and land development		—		—		—		—		42		1,559		—		1,601
Total gross commercial charge-offs		$	258	$	5,432	$	2,351	$	1,343	$	989	$	7,720	$	2,211	$	20,304

The Company evaluates the credit quality of its other loan portfolios, which includes residential real estate, consumer and lease financing loans, based primarily on the aging status of the loan and payment activity. Accordingly, loans on nonaccrual status and loans past due 90 days or more and still accruing interest are considered to be nonperforming for purposes of credit quality evaluation. The following tables present the recorded investment of our other loan portfolio based on the credit risk profile of loans that are performing and loans that are nonperforming as of December 31, 2024 and December 31, 2023:


			December 31, 2024
			Term Loans Amortized Cost Basis by Origination Year
(dollars in thousands)			2024		2023		2022		2021		2020		Prior		Revolving Loans		Total
Residential real estate	Residential first lien	Performing	$	29,754	$	41,263	$	69,334	$	35,539	$	27,282	$	109,572	$	39	$	312,783
		Nonperforming	—		137		196		312		139		2,208		—		2,992
		Subtotal	29,754		41,400		69,530		35,851		27,421		111,780		39		315,775

	Other residential	Performing	2,620		2,218		874		257		308		1,822		56,237		64,336
		Nonperforming	—		—		—		—		—		148		298		446
		Subtotal	2,620		2,218		874		257		308		1,970		56,535		64,782

Consumer	Consumer	Performing	22,405		21,182		16,636		23,632		3,542		7,874		911		96,182
		Nonperforming	—		—		5		—		—		12		3		20
		Subtotal	22,405		21,182		16,641		23,632		3,542		7,886		914		96,202

	Consumer other	Performing	—		536		29,939		7,510		3,677		6,437		—		48,099
		Nonperforming	—		—		—		—		—		—		—		—
		Subtotal	—		536		29,939		7,510		3,677		6,437		—		48,099

Leases financing		Performing	94,432		96,171		106,809		44,213		24,774		16,859		—		383,258
		Nonperforming	77		3,720		3,017		992		239		87		—		8,132
		Subtotal	94,509		99,891		109,826		45,205		25,013		16,946		—		391,390

Total		Performing	149,211		161,370		223,592		111,151		59,583		142,564		57,187		904,658
		Nonperforming	77		3,857		3,218		1,304		378		2,455		301		11,590
Total other loans			$	149,288	$	165,227	$	226,810	$	112,455	$	59,961	$	145,019	$	57,488	$	916,248


			December 31, 2023 (Restated)
			Term Loans Amortized Cost Basis by Origination Year
(dollars in thousands)			2023		2022		2021		2020		2019		Prior		Revolving loans		Total
Residential real estate	Residential first lien	Performing	$	42,550	$	74,613	$	37,009	$	29,628	$	19,647	$	110,703	$	4	$	314,154
		Nonperforming	179		50		335		—		139		2,531		—		3,234
		Subtotal	42,729		74,663		37,344		29,628		19,786		113,234		4		317,388

	Other residential	Performing	3,245		1,113		377		409		836		2,009		54,571		62,560
		Nonperforming	—		9		—		—		—		178		448		635
		Subtotal	3,245		1,122		377		409		836		2,187		55,019		63,195

Consumer	Consumer	Performing	30,748		24,190		31,946		6,116		2,313		10,794		1,502		107,609
		Nonperforming	11		55		6		6		—		56		—		134
		Subtotal	30,759		24,245		31,952		6,122		2,313		10,850		1,502		107,743

	Consumer other	Performing	185,591		378,077		133,847		52,428		20,269		6,812		—		777,024
		Nonperforming	—		—		—		—		—		—		—		—
		Subtotal	185,591		378,077		133,847		52,428		20,269		6,812		—		777,024

Leases financing		Performing	143,334		157,059		74,359		50,174		30,428		8,863		—		464,217
		Nonperforming	1,485		5,043		1,482		317		612		194		—		9,133
		Subtotal	144,819		162,102		75,841		50,491		31,040		9,057		—		473,350

Total
		Performing	405,468		635,052		277,538		138,755		73,493		139,181		56,077		1,725,564
		Nonperforming	1,675		5,157		1,823		323		751		2,959		448		13,136
Total other loans			$	407,143	$	640,209	$	279,361	$	139,078	$	74,244	$	142,140	$	56,525	$	1,738,700

The following table presents the gross charge-offs by class of loan and year of origination on the other loan portfolio for the years ended December 31, 2024 and 2023:


		Term Loans by Origination Year
(dollars in thousands)		2024		2023		2022		2021		2020		Prior		Revolving Loans		Total
For the year ended December 31, 2024
Residential real estate	Residential first lien	$	—	$	128	$	11	$	25	$	—	$	483	$	—	$	647
	Other residential	—		—		16		—		—		7		147		170
Consumer	Consumer	13		73		36		11		17		27		10		187
	Consumer other	5		28,143		47,205		12,567		5,413		4,531		—		97,864
Lease financing		—		3,735		6,986		2,291		544		767		—		14,323
Total gross other charge-offs		$	18	$	32,079	$	54,254	$	14,894	$	5,974	$	5,815	$	157	$	113,191

		Term Loans by Origination Year
		2023		2022		2021		2020		2019		Prior		Revolving Loans		Total
For the year ended December 31, 2023 (restated)
Residential real estate	Residential first lien	$	—	$	—	$	8	$	35	$	108	$	53	$	—	$	204
	Other residential	—		—		—		—		—		10		57		67
Consumer	Consumer	—		49		23		22		37		36		—		167
	Consumer other	1,216		14,786		7,982		4,313		2,499		2,186		—		32,982
Lease financing		669		2,156		1,172		213		542		274		—		5,026
Total gross other charge-offs		$	1,885	$	16,991	$	9,185	$	4,583	$	3,186	$	2,559	$	57	$	38,446