Other ExpensesThe following is a summary of the significant components of other noninterest expense: | | | | | | | | | | | | | | December 31, | | (in thousands) | 2025 | | 2024 | | Other noninterest expense: | | | | | Legal and professional fees | $ | 3,412 | | | $ | 4,465 | | | Data processing | 1,353 | | | 1,555 | | | ATM Fees | 1,674 | | | 1,668 | | | Marketing and public relations | 729 | | | 1,240 | | | Taxes - sales, capital and franchise | 1,822 | | | 2,237 | | | Operating supplies | 200 | | | 336 | | | Software expense and amortization | 4,904 | | | 5,093 | | | Travel and lodging | 419 | | | 685 | | | Telephone | 374 | | | 424 | | | Amortization of core deposits | 696 | | | 696 | | | Donations | 224 | | | 267 | | | Net costs from other real estate and repossessions | 902 | | | 827 | | | Regulatory assessment | 6,708 | | | 4,688 | | | Other | 5,180 | | | 4,465 | | | Total other noninterest expense | $ | 28,597 | | | $ | 28,646 | |
First Guaranty does not capitalize advertising costs. They are expensed as incurred and are included in other noninterest expense on the Consolidated Statements of Income. Advertising expense was $0.1 million for 2025 and $0.4 million for 2024.
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