LOANS RECEIVABLE AND ALLOWANCE FOR CREDIT LOSSES (Tables)

6 Months Ended

Jun. 30, 2026

Total net loans receivable at June 30, 2026 and December 31, 2025 are summarized as follows:


	June 30, 2026		Percentage of Total		December 31, 2025		Percentage of Total
Farmland	$	26,273	0.40	%	$	27,583	0.43	%
Owner-occupied, nonfarm nonresidential properties	647,836		9.95		636,444		9.80
Agricultural production and other loans to farmers	5,396		0.08		5,989		0.09
Loans to depository institutions	2,491		0.04		2,439		0.04
Commercial and Industrial	886,736		13.61		778,978		12.00
Obligations (other than securities and leases) of states and political subdivisions	165,185		2.54		171,486		2.64
Other loans	58,720		0.90		47,719		0.74
Other construction loans and all land development and other land loans	438,329		6.73		366,174		5.64
Multifamily (5 or more) residential properties	624,696		9.59		709,832		10.93
Non-owner occupied, nonfarm nonresidential properties	1,344,691		20.64		1,419,643		21.86
1-4 Family Construction	34,599		0.53		41,659		0.64
Home equity lines of credit	265,398		4.07		250,823		3.86
Residential Mortgages secured by first liens	1,743,623		26.77		1,763,071		27.15
Residential Mortgages secured by junior liens	138,349		2.12		140,790		2.17
Other revolving credit plans	52,661		0.81		48,953		0.75
Automobile	14,984		0.23		17,037		0.26
Other consumer	48,701		0.75		51,474		0.79
Credit cards	14,837		0.23		13,276		0.20
Overdrafts	356		0.01		370		0.01
Total loans receivable	$	6,513,861	100.00	%	$	6,493,740	100.00	%
Less: Allowance for credit losses	(67,455)				(67,055)
Loans receivable, net	$	6,446,406			$	6,426,685

Net deferred loan origination fees (costs) included in the above loan table	$	(671)			$	(259)

Schedule of Allowance for Loan Losses

Transactions in the allowance for credit losses for the three months ended June 30, 2026 were as follows:


	Beginning Allowance		(Charge-offs)		Recoveries		Provision (Benefit) for Credit Losses on Loans Receivable(1)		Ending Allowance
Farmland	$	161	$	—	$	—	$	77	$	238
Owner-occupied, nonfarm nonresidential properties	6,161		—		17		(136)		6,042
Agricultural production and other loans to farmers	38		—		—		(6)		32
Loans to depository institutions	—		—		—		16		16
Commercial and Industrial	10,148		(2)		2		2,857		13,005
Obligations (other than securities and leases) of states and political subdivisions	1,770		—		—		(68)		1,702
Other loans	454		—		—		31		485
Other construction loans and all land development and other land loans	4,708		—		—		(381)		4,327
Multifamily (5 or more) residential properties	4,161		—		—		(565)		3,596
Non-owner occupied, nonfarm nonresidential properties	15,005		—		—		(1,653)		13,352
1-4 Family Construction	279		(2)		—		(9)		268
Home equity lines of credit	2,097		—		—		(283)		1,814
Residential Mortgages secured by first liens	15,362		(871)		11		1,007		15,509
Residential Mortgages secured by junior liens	1,583		—		—		139		1,722
Other revolving credit plans	1,414		(27)		6		97		1,490
Automobile	206		(37)		—		6		175
Other consumer	3,087		(371)		14		378		3,108
Credit cards	194		(70)		5		89		218
Overdrafts	227		(157)		39		247		356
Total loans	$	67,055	$	(1,537)	$	94	$	1,843	$	67,455

(1) Excludes provision for credit losses related to unfunded commitments. Note 10, "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, 2026 were as follows:


	Beginning Allowance		(Charge-offs)		Recoveries		Provision (Benefit) for Credit Losses on Loans Receivable(1)		Ending Allowance
Farmland	$	162	$	—	$	—	$	76	$	238
Owner-occupied, nonfarm nonresidential properties	6,176		(47)		17		(104)		6,042
Agricultural production and other loans to farmers	37		—		—		(5)		32
Loans to depository institutions	20		—		—		(4)		16
Commercial and Industrial	9,360		(110)		47		3,708		13,005
Obligations (other than securities and leases) of states and political subdivisions	1,823		—		—		(121)		1,702
Other loans	454		—		—		31		485
Other construction loans and all land development and other land loans	4,366		—		—		(39)		4,327
Multifamily (5 or more) residential properties	4,314		—		—		(718)		3,596
Non-owner occupied, nonfarm nonresidential properties	15,467		—		3		(2,118)		13,352
1-4 Family Construction	350		(2)		—		(80)		268
Home equity lines of credit	1,884		—		—		(70)		1,814
Residential Mortgages secured by first liens	15,910		(944)		13		530		15,509
Residential Mortgages secured by junior liens	1,732		—		—		(10)		1,722
Other revolving credit plans	1,222		(53)		25		296		1,490
Automobile	207		(40)		3		5		175
Other consumer	3,056		(860)		35		877		3,108
Credit cards	146		(160)		12		220		218
Overdrafts	369		(331)		65		253		356
Total loans	$	67,055	$	(2,547)	$	220	$	2,727	$	67,455

Transactions in the allowance for credit losses for the three months ended June 30, 2025 were as follows:


	Beginning Allowance		(Charge-offs)		Recoveries		Provision (Benefit) for Credit Losses on Loans Receivable(1)		Ending Allowance
Farmland	$	161	$	—	$	—	$	(4)	$	157
Owner-occupied, nonfarm nonresidential properties	5,827		(1,493)		15		178		4,527
Agricultural production and other loans to farmers	39		—		—		(2)		37
Commercial and Industrial	7,210		(74)		—		1,207		8,343
Obligations (other than securities and leases) of states and political subdivisions	1,371		—		—		(43)		1,328
Other loans	326		—		—		88		414
Other construction loans and all land development and other land loans	2,569		—		—		166		2,735
Multifamily (5 or more) residential properties	3,092		(1,072)		—		585		2,605
Non-owner occupied, nonfarm nonresidential properties	10,172		—		—		217		10,389
1-4 Family Construction	122		—		—		(22)		100
Home equity lines of credit	1,564		—		10		163		1,737
Residential Mortgages secured by first liens	9,099		(8)		1		770		9,862
Residential Mortgages secured by junior liens	1,451		—		—		121		1,572
Other revolving credit plans	855		(22)		2		197		1,032
Automobile	262		(5)		—		(10)		247
Other consumer	2,921		(604)		18		609		2,944
Credit cards	125		(15)		25		10		145
Overdrafts	191		(105)		24		45		155
Total loans	$	47,357	$	(3,398)	$	95	$	4,275	$	48,329

Transactions in the allowance for credit losses for the six months ended June 30, 2025 were as follows:


	Beginning Allowance		(Charge-offs)		Recoveries		Provision (Benefit) for Credit Losses on Loans Receivable(1)		Ending Allowance
Farmland	$	167	$	—	$	—	$	(10)	$	157
Owner-occupied, nonfarm nonresidential properties	5,696		(1,516)		29		318		4,527
Agricultural production and other loans to farmers	37		—		—		—		37
Commercial and Industrial	7,759		(724)		—		1,308		8,343
Obligations (other than securities and leases) of states and political subdivisions	1,369		—		—		(41)		1,328
Other loans	329		—		—		85		414
Other construction loans and all land development and other land loans	2,571		—		—		164		2,735
Multifamily (5 or more) residential properties	2,969		(1,072)		—		708		2,605
Non-owner occupied, nonfarm nonresidential properties	10,110		—		—		279		10,389
1-4 Family Construction	198		—		—		(98)		100
Home equity lines of credit	1,340		—		10		387		1,737
Residential Mortgages secured by first liens	8,958		(42)		1		945		9,862
Residential Mortgages secured by junior liens	1,343		—		—		229		1,572
Other revolving credit plans	960		(25)		3		94		1,032
Automobile	275		(5)		—		(23)		247
Other consumer	2,892		(1,171)		30		1,193		2,944
Credit cards	127		(137)		29		126		145
Overdrafts	257		(203)		51		50		155
Total loans	$	47,357	$	(4,895)	$	153	$	5,714	$	48,329

Schedule of Nonaccrual Loans and Loans Past Due over 90 Days Still Accruing Interest by Class of Loans

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, 2026 and December 31, 2025, respectively:


	June 30, 2026
	Nonaccrual		Nonaccrual With No Allowance for Credit Loss		Loans Receivable Past Due over 89 Days Still Accruing
Farmland	$	859	$	759	$	—
Owner-occupied, nonfarm nonresidential properties	8,858		8,162		—

Commercial and Industrial	18,449		17,066		—


Other construction loans and all land development and other land loans	4,297		351		—
Multifamily (5 or more) residential properties	752		107		—
Non-owner occupied, nonfarm nonresidential properties	4,935		2,735		—

Home equity lines of credit	2,558		2,558		—
Residential Mortgages secured by first liens	12,295		11,971		1
Residential Mortgages secured by junior liens	995		995		—
Other revolving credit plans	99		99		—
Automobile	181		181		—
Other consumer	564		564		—
Credit cards	—		—		26

Total	$	54,842	$	45,548	$	27


	December 31, 2025
	Nonaccrual		Nonaccrual With No Allowance for Credit Loss		Loans Receivable Past Due over 89 Days Still Accruing
Farmland	$	554	$	554	$	—
Owner-occupied, nonfarm nonresidential properties	5,849		5,153		—

Commercial and Industrial	8,856		8,335		—


Other construction loans and all land development and other land loans	4,011		378		—
Multifamily (5 or more) residential properties	799		155		—
Non-owner occupied, nonfarm nonresidential properties	2,883		470		—

Home equity lines of credit	2,004		2,004		—
Residential Mortgages secured by first liens	12,971		12,685		—
Residential Mortgages secured by junior liens	1,088		587		—
Other revolving credit plans	41		41		—
Automobile	55		55		—
Other consumer	734		734		—
Credit cards	—		—		42

Total	$	39,845	$	31,151	$	42

Schedule of Aging of Recorded Investment in Past Due Loans

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, 2026:


	Real Estate Collateral		Non-Real Estate Collateral
Farmland	$	644	$	—
Owner-occupied, nonfarm nonresidential properties	5,491		—

Commercial and Industrial	125		4,086


Other construction loans and all land development and other land loans	3,946		—
Multifamily (5 or more) residential properties	645		—
Non-owner occupied, nonfarm nonresidential properties	4,412		—

Home equity lines of credit	957		—
Residential Mortgages secured by first liens	1,460		—
Residential Mortgages secured by junior liens	384		—





Total	$	18,064	$	4,086

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, 2025:


	Real Estate Collateral		Non-Real Estate Collateral
Farmland	$	312	$	—
Owner-occupied, nonfarm nonresidential properties	2,542		—

Commercial and Industrial	373		3,045


Other construction loans and all land development and other land loans	3,633		—
Multifamily (5 or more) residential properties	799		—
Non-owner occupied, nonfarm nonresidential properties	2,413		—

Home equity lines of credit	1,011		—
Residential Mortgages secured by first liens	2,487		—
Residential Mortgages secured by junior liens	501		—





Total	$	14,071	$	3,045

The following table presents the aging of the amortized cost basis in past-due loans receivable as of June 30, 2026 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	$	339	$	—	$	606	$	945	$	25,328	$	26,273
Owner-occupied, nonfarm nonresidential properties	4,324		764		2,749		7,837		639,999		647,836
Agricultural production and other loans to farmers	—		—		—		—		5,396		5,396
Loans to depository institutions	—		—		—		—		2,491		2,491
Commercial and Industrial	2,424		6,671		6,955		16,050		870,686		886,736
Obligations (other than securities and leases) of states and political subdivisions	—		—		—		—		165,185		165,185
Other loans	—		—		—		—		58,720		58,720
Other construction loans and all land development and other land loans	2,832		303		1,559		4,694		433,635		438,329
Multifamily (5 or more) residential properties	—		107		645		752		623,944		624,696
Non-owner occupied, nonfarm nonresidential properties	—		539		340		879		1,343,812		1,344,691
1-4 Family Construction	—		—		—		—		34,599		34,599
Home equity lines of credit	1,457		1,025		874		3,356		262,042		265,398
Residential Mortgages secured by first liens	3,703		5,561		6,299		15,563		1,728,060		1,743,623
Residential Mortgages secured by junior liens	193		41		181		415		137,934		138,349
Other revolving credit plans	297		45		78		420		52,241		52,661
Automobile	84		59		181		324		14,660		14,984
Other consumer	330		283		293		906		47,795		48,701
Credit cards	200		204		26		430		14,407		14,837
Overdrafts	—		—		—		—		356		356
Total	$	16,183	$	15,602	$	20,786	$	52,571	$	6,461,290	$	6,513,861

The following table presents the aging of the amortized cost basis in past-due loans receivable as of December 31, 2025 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	$	—	$	—	$	241	$	241	$	27,342	$	27,583
Owner-occupied, nonfarm nonresidential properties	3,962		4,316		2,454		10,732		625,712		636,444
Agricultural production and other loans to farmers	—		—		—		—		5,989		5,989
Loans to depository institutions	—		—		—		—		2,439		2,439
Commercial and Industrial	975		1,376		6,715		9,066		769,912		778,978
Obligations (other than securities and leases) of states and political subdivisions	—		—		—		—		171,486		171,486
Other loans	—		—		—		—		47,719		47,719
Other construction loans and all land development and other land loans	2,660		62		1,565		4,287		361,887		366,174
Multifamily (5 or more) residential properties	—		—		645		645		709,187		709,832
Non-owner occupied, nonfarm nonresidential properties	3,171		—		—		3,171		1,416,472		1,419,643
1-4 Family Construction	—		—		—		—		41,659		41,659
Home equity lines of credit	1,115		373		801		2,289		248,534		250,823
Residential Mortgages secured by first liens	13,304		8,450		7,935		29,689		1,733,382		1,763,071
Residential Mortgages secured by junior liens	281		538		198		1,017		139,773		140,790
Other revolving credit plans	78		34		21		133		48,820		48,953
Automobile	217		19		23		259		16,778		17,037
Other consumer	426		319		329		1,074		50,400		51,474
Credit cards	139		67		42		248		13,028		13,276
Overdrafts	—		—		—		—		370		370
Total	$	26,328	$	15,554	$	20,969	$	62,851	$	6,430,889	$	6,493,740

Schedule of Restructured in Troubled Debt

The following table presents the amortized cost basis of loans at June 30, 2026 that were both experiencing financial difficulty and modified during the three months ended June 30, 2026, 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	$	—	$	700	$	—	$	—	$	—	0.1	%





Other construction loans and all land development and other land loans	—		5,235		—		—		—		1.2

Non-owner occupied, nonfarm nonresidential properties	—		—		10,115		—		—		0.8









Total	$	—	$	5,935	$	10,115	$	—	$	—	0.2	%

The following table presents the amortized cost basis of loans at June 30, 2026 that were both experiencing financial difficulty and modified during the six months ended June 30, 2026, 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	$	—	$	700	$	—	$	—	$	—	0.1	%


Commercial and Industrial	—		—		131		—		—		—


Other construction loans and all land development and other land loans	—		5,235		—		—		—		1.2

Non-owner occupied, nonfarm nonresidential properties	—		—		10,115		—		—		0.8









Total	$	—	$	5,935	$	10,246	$	—	$	—	0.2	%

The Corporation had $46 thousand unfunded available credit to customers whose loan receivables are included in the previous tables for the three and six months ended June 30, 2026.

The following table presents the amortized cost basis of loans at June 30, 2025 that were both experiencing financial difficulty and modified during the three months ended June 30, 2025, 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	$	—	$	696	$	—	$	—	$	—	0.1	%


Commercial and Industrial	—		6,801		—		—		—		1.0




Non-owner occupied, nonfarm nonresidential properties	—		3,596		—		—		—		0.3









Total	$	—	$	11,093	$	—	$	—	$	—	0.2	%

The following table presents the amortized cost basis of loans at June 30, 2025 that were both experiencing financial difficulty and modified during the six months ended June 30, 2025, 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	$	—	$	696	$	—	$	—	$	—	0.1	%


Commercial and Industrial	—		7,011		163		—		—		1.0


Other construction loans and all land development and other land loans	—		—		10,112		—		—		3.4

Non-owner occupied, nonfarm nonresidential properties	—		3,596		1,962		—		—		0.5









Total	$	—	$	11,303	$	12,237	$	—	$	—	0.5	%

The following table presents the performance of such loans that have been modified during the twelve months ended June 30, 2026:


	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	$	2,307	$	—	$	—	$	—	$	—


Commercial and Industrial	131		—		—		—		—


Other construction loans and all land development and other land loans	2,709		2,660		—		—		2,660
Multifamily (5 or more) residential properties	—		—		107		—		107
Non-owner occupied, nonfarm nonresidential properties	14,392		—		—		—		—


Residential Mortgages secured by first liens	200		—		—		—		—
Residential Mortgages secured by junior liens	384		—		—		—		—





Total	$	20,123	$	2,660	$	107	$	—	$	2,767

The following table presents the performance of such loans that have been modified during the twelve months ended June 30, 2025:


	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	$	696	$	—	$	—	$	—	$	—

Commercial and Industrial	7,109		—		65		—		65


Other construction loans and all land development and other land loans	10,112		—		—		—		—

Non-owner occupied, nonfarm nonresidential properties	5,558		—		—		—		—









Total	$	23,475	$	—	$	65	$	—	$	65

The following table presents the financial effect of the loan modifications presented above to borrowers experiencing financial difficulty for the three months ended June 30, 2026:


	Principal Forgiveness		Weighted Average Term Extension (in years)	Weighted Average Interest Rate Reduction








Non-owner occupied, nonfarm nonresidential properties	$	—	0.50	—	%









Total	$	—	0.50	—	%

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, 2026:


	Principal Forgiveness		Weighted Average Term Extension (in years)	Weighted Average Interest Rate Reduction



Commercial and Industrial	$	—	1.00	—	%




Non-owner occupied, nonfarm nonresidential properties	—		0.50	—









Total	$	—	0.51	—	%

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, 2025.

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, 2025:


	Principal Forgiveness		Weighted Average Term Extension (in years)	Weighted Average Interest Rate Reduction



Commercial and Industrial	$	—	0.96	—	%


Other construction loans and all land development and other land loans	—		0.75	—

Non-owner occupied, nonfarm nonresidential properties	—		0.50	—









Total	$	—	0.71	—	%

Schedule of Credit Risk Profile by Risk Rating

The following table provides a summary of these PCD loans at acquisition:


	July 23, 2025
Par value of acquired loans at acquisition	$	144,573
Allowance for credit losses at acquisition	(1,857)
Non-credit discount at acquisition	(4,121)
Total merger consideration	$	138,595

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, 2026
			Non-Pass Rated
	Pass		Special Mention		Substandard		Doubtful		Total Non-Pass		Total
Farmland	$	20,968	$	130	$	5,175	$	—	$	5,305	$	26,273
Owner-occupied, nonfarm nonresidential properties	613,918		1,668		32,250		—		33,918		647,836
Agricultural production and other loans to farmers	5,396		—		—		—		—		5,396
Loans to depository institutions	2,491		—		—		—		—		2,491
Commercial and Industrial	826,599		4,097		56,040		—		60,137		886,736
Obligations (other than securities and leases) of states and political subdivisions	165,185		—		—		—		—		165,185
Other loans	57,569		1,151		—		—		1,151		58,720
Other construction loans and all land development and other land loans	431,588		—		6,741		—		6,741		438,329
Multifamily (5 or more) residential properties	616,147		4,155		4,394		—		8,549		624,696
Non-owner occupied, nonfarm nonresidential properties	1,314,161		10,720		19,810		—		30,530		1,344,691









Total	$	4,054,022	$	21,921	$	124,410	$	—	$	146,331	$	4,200,353


	December 31, 2025
			Non-Pass Rated
	Pass		Special Mention		Substandard		Doubtful		Total Non-Pass		Total
Farmland	$	22,370	$	—	$	5,213	$	—	$	5,213	$	27,583
Owner-occupied, nonfarm nonresidential properties	607,698		2,708		26,038		—		28,746		636,444
Agricultural production and other loans to farmers	5,989		—		—		—		—		5,989
Loans to depository institutions	2,439		—		—		—		—		2,439
Commercial and Industrial	714,190		5,960		58,828		—		64,788		778,978
Obligations (other than securities and leases) of states and political subdivisions	171,486		—		—		—		—		171,486
Other loans	46,569		1,150		—		—		1,150		47,719
Other construction loans and all land development and other land loans	362,193		—		3,981		—		3,981		366,174
Multifamily (5 or more) residential properties	699,736		3,432		6,664		—		10,096		709,832
Non-owner occupied, nonfarm nonresidential properties	1,390,810		10,788		18,045		—		28,833		1,419,643









Total	$	4,023,480	$	24,038	$	118,769	$	—	$	142,807	$	4,166,287

Schedule of Amortized Cost of Loans, by Year of Origination

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, 2026. Current period originations may include modifications.


	Term Loans Amortized Cost Basis by Origination Year
	2026		2025		2024		2023		2022		Prior		Revolving Loans Amortized Cost Basis		Revolving Loans Converted to Term		Total
Farmland
Risk rating
Pass	$	253	$	3,708	$	23	$	738	$	4,524	$	11,387	$	335	$	—	$	20,968
Special mention	—		—		130		—		—		—		—		—		130
Substandard	—		—		152		100		4,567		356		—		—		5,175

Total	$	253	$	3,708	$	305	$	838	$	9,091	$	11,743	$	335	$	—	$	26,273
Current period gross write offs	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—

Owner-occupied, nonfarm nonresidential properties
Risk rating
Pass	$	65,677	$	72,631	$	74,631	$	67,715	$	97,491	$	215,203	$	20,570	$	—	$	613,918
Special mention	27		48		—		222		230		750		391		—		1,668
Substandard	—		1,152		18,043		4,182		2,743		5,665		465		—		32,250

Total	$	65,704	$	73,831	$	92,674	$	72,119	$	100,464	$	221,618	$	21,426	$	—	$	647,836
Current period gross write offs	$	—	$	—	$	—	$	—	$	42	$	5	$	—	$	—	$	47

Agricultural production and other loans to farmers
Risk rating
Pass	$	66	$	11	$	4,211	$	376	$	—	$	15	$	717	$	—	$	5,396
Special mention	—		—		—		—		—		—		—		—		—
Substandard	—		—		—		—		—		—		—		—		—

Total	$	66	$	11	$	4,211	$	376	$	—	$	15	$	717	$	—	$	5,396
Current period gross write offs	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—

Loans to depository institutions
Risk rating
Pass	$	—	$	—	$	—	$	—	$	—	$	—	$	2,491	$	—	$	2,491
Special mention	—		—		—		—		—		—		—		—		—
Substandard	—		—		—		—		—		—		—		—		—
Total	$	—	$	—	$	—	$	—	$	—	$	—	$	2,491	$	—	$	2,491
Current period gross write offs	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—

Commercial and Industrial
Risk rating
Pass	$	139,181	$	111,889	$	95,716	$	21,572	$	60,237	$	50,772	$	347,232	$	—	$	826,599
Special mention	—		16		199		12		—		793		3,077		—		4,097
Substandard	132		1,496		389		4,742		11,169		1,895		36,217		—		56,040

Total	$	139,313	$	113,401	$	96,304	$	26,326	$	71,406	$	53,460	$	386,526	$	—	$	886,736
Current period gross write offs	$	—	$	—	$	37	$	—	$	2	$	—	$	71	$	—	$	110

Obligations (other than securities and leases) of states and political subdivisions
Risk rating
Pass	$	5,673	$	1,112	$	6,157	$	30,168	$	17,628	$	101,029	$	3,418	$	—	$	165,185
Special mention	—		—		—		—		—		—		—		—		—
Substandard	—		—		—		—		—		—		—		—		—

Total	$	5,673	$	1,112	$	6,157	$	30,168	$	17,628	$	101,029	$	3,418	$	—	$	165,185
Current period gross write offs	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—


	Term Loans Amortized Cost Basis by Origination Year
	2026		2025		2024		2023		2022		Prior		Revolving Loans Amortized Cost Basis		Revolving Loans Converted to Term		Total
Other loans
Risk rating
Pass	$	12,086	$	23,129	$	605	$	2,833	$	11,486	$	5,504	$	1,926	$	—	$	57,569
Special mention	—		—		—		—		—		—		1,151		—		1,151
Substandard	—		—		—		—		—		—		—		—		—
Total	$	12,086	$	23,129	$	605	$	2,833	$	11,486	$	5,504	$	3,077	$	—	$	58,720
Current period gross write offs	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—

Other construction loans and all land development and other land loans
Risk rating
Pass	$	49,022	$	158,815	$	106,585	$	53,179	$	30,083	$	5,491	$	28,413	$	—	$	431,588
Special mention	—		—		—		—		—		—		—		—		—
Substandard	—		2,660		2,574		—		135		1,372		—		—		6,741

Total	$	49,022	$	161,475	$	109,159	$	53,179	$	30,218	$	6,863	$	28,413	$	—	$	438,329
Current period gross write offs	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—

Multifamily (5 or more) residential properties
Risk rating
Pass	$	9,119	$	122,654	$	30,205	$	89,237	$	254,690	$	109,138	$	1,104	$	—	$	616,147
Special mention	—		—		—		—		886		3,269		—		—		4,155
Substandard	—		3,642		—		107		—		645		—		—		4,394

Total	$	9,119	$	126,296	$	30,205	$	89,344	$	255,576	$	113,052	$	1,104	$	—	$	624,696
Current period gross write offs	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—

Non-owner occupied, nonfarm nonresidential properties
Risk rating
Pass	$	67,513	$	163,857	$	161,985	$	188,630	$	361,184	$	359,616	$	11,376	$	—	$	1,314,161
Special mention	—		10,112		—		—		203		—		405		—		10,720
Substandard	—		58		13,570		734		465		4,783		200		—		19,810

Total	$	67,513	$	174,027	$	175,555	$	189,364	$	361,852	$	364,399	$	11,981	$	—	$	1,344,691
Current period gross write offs	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—

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, 2025. Current period originations may include modifications.


	Term Loans Amortized Cost Basis by Origination Year
	2025		2024		2023		2022		2021		Prior		Revolving Loans Amortized Cost Basis		Revolving Loans Converted to Term		Total
Farmland
Risk rating
Pass	$	3,753	$	123	$	852	$	4,898	$	5,664	$	6,500	$	580	$	—	$	22,370
Special mention	—		—		—		—		—		—		—		—		—
Substandard	—		163		—		4,618		—		432		—		—		5,213

Total	$	3,753	$	286	$	852	$	9,516	$	5,664	$	6,932	$	580	$	—	$	27,583
Current period gross write offs	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—

Owner-occupied, nonfarm nonresidential properties
Risk rating
Pass	$	73,282	$	73,484	$	77,896	$	118,194	$	113,910	$	139,469	$	11,463	$	—	$	607,698
Special mention	50		—		226		236		337		1,749		110		—		2,708
Substandard	102		14,681		2,239		3,097		933		4,179		807		—		26,038

Total	$	73,434	$	88,165	$	80,361	$	121,527	$	115,180	$	145,397	$	12,380	$	—	$	636,444
Current period gross write offs	$	—	$	—	$	—	$	1,516	$	—	$	—	$	—	$	—	$	1,516

Agricultural production and other loans to farmers
Risk rating
Pass	$	98	$	4,816	$	410	$	5	$	12	$	24	$	624	$	—	$	5,989
Special mention	—		—		—		—		—		—		—		—		—
Substandard	—		—		—		—		—		—		—		—		—

Total	$	98	$	4,816	$	410	$	5	$	12	$	24	$	624	$	—	$	5,989
Current period gross write offs	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—

Loans to depository institutions
Risk rating
Pass	$	—	$	2,439	$	—	$	—	$	—	$	—	$	—	$	—	$	2,439
Special mention	—		—		—		—		—		—		—		—		—
Substandard	—		—		—		—		—		—		—		—		—
Total	$	—	$	2,439	$	—	$	—	$	—	$	—	$	—	$	—	$	2,439
Current period gross write offs	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—

Commercial and Industrial
Risk rating
Pass	$	133,217	$	109,670	$	38,959	$	81,882	$	44,264	$	31,010	$	275,188	$	—	$	714,190
Special mention	20		423		60		—		1,339		26		4,092		—		5,960
Substandard	2,250		274		3,947		12,928		407		925		38,097		—		58,828

Total	$	135,487	$	110,367	$	42,966	$	94,810	$	46,010	$	31,961	$	317,377	$	—	$	778,978
Current period gross write offs	$	22	$	49	$	98	$	9	$	26	$	147	$	656	$	31	$	1,038

Obligations (other than securities and leases) of states and political subdivisions
Risk rating
Pass	$	933	$	6,563	$	30,181	$	18,655	$	39,626	$	71,173	$	4,355	$	—	$	171,486
Special mention	—		—		—		—		—		—		—		—		—
Substandard	—		—		—		—		—		—		—		—		—

Total	$	933	$	6,563	$	30,181	$	18,655	$	39,626	$	71,173	$	4,355	$	—	$	171,486
Current period gross write offs	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—


	Term Loans Amortized Cost Basis by Origination Year
	2025		2024		2023		2022		2021		Prior		Revolving Loans Amortized Cost Basis		Revolving Loans Converted to Term		Total
Other loans
Risk rating
Pass	$	23,315	$	860	$	2,903	$	11,888	$	4,537	$	1,362	$	1,704	$	—	$	46,569
Special mention	—		—		—		—		—		—		1,150		—		1,150
Substandard	—		—		—		—		—		—		—		—		—

Total	$	23,315	$	860	$	2,903	$	11,888	$	4,537	$	1,362	$	2,854	$	—	$	47,719
Current period gross write offs	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—

Other construction loans and all land development and other land loans
Risk rating
Pass	$	126,890	$	108,759	$	71,368	$	36,239	$	7,249	$	2,635	$	9,053	$	—	$	362,193
Special mention	—		—		—		—		—		—		—		—		—
Substandard	—		2,462		—		147		—		1,372		—		—		3,981

Total	$	126,890	$	111,221	$	71,368	$	36,386	$	7,249	$	4,007	$	9,053	$	—	$	366,174
Current period gross write offs	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—

Multifamily (5 or more) residential properties
Risk rating
Pass	$	129,491	$	60,801	$	91,724	$	278,967	$	79,805	$	56,441	$	2,507	$	—	$	699,736
Special mention	—		—		—		—		3,432		—		—		—		3,432
Substandard	5,721		—		299		—		644		—		—		—		6,664

Total	$	135,212	$	60,801	$	92,023	$	278,967	$	83,881	$	56,441	$	2,507	$	—	$	709,832
Current period gross write offs	$	—	$	—	$	—	$	1,072	$	—	$	—	$	—	$	—	$	1,072

Non-owner occupied, nonfarm nonresidential properties
Risk rating
Pass	$	175,561	$	163,033	$	246,911	$	388,071	$	230,700	$	179,764	$	6,770	$	—	$	1,390,810
Special mention	10,115		—		56		206		—		—		411		—		10,788
Substandard	—		13,340		744		471		—		3,490		—		—		18,045

Total	$	185,676	$	176,373	$	247,711	$	388,748	$	230,700	$	183,254	$	7,181	$	—	$	1,419,643
Current period gross write offs	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—

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, 2026. Current period originations may include modifications.


	Term Loans Amortized Cost Basis by Origination Year
	2026		2025		2024		2023		2022		Prior		Revolving Loans Amortized Cost Basis		Revolving Loans Converted to Term		Total
1-4 Family Construction
Payment performance
Performing	$	8,547	$	14,318	$	8,170	$	3,550	$	—	$	—	$	14	$	—	$	34,599
Nonperforming	—		—		—		—		—		—		—		—		—
Total	$	8,547	$	14,318	$	8,170	$	3,550	$	—	$	—	$	14	$	—	$	34,599
Current period gross write offs	$	—	$	2	$	—	$	—	$	—	$	—	$	—	$	—	$	2

Home equity lines of credit
Payment performance
Performing	$	33,598	$	71,385	$	42,803	$	24,790	$	28,089	$	46,131	$	8,807	$	7,237	$	262,840
Nonperforming	—		—		—		—		—		32		35		2,491		2,558
Total	$	33,598	$	71,385	$	42,803	$	24,790	$	28,089	$	46,163	$	8,842	$	9,728	$	265,398
Current period gross write offs	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—

Residential mortgages secured by first lien
Payment performance
Performing	$	76,167	$	186,319	$	176,156	$	181,836	$	335,827	$	772,298	$	2,724	$	—	$	1,731,327
Nonperforming	—		264		1,380		792		2,735		7,125		—		—		12,296
Total	$	76,167	$	186,583	$	177,536	$	182,628	$	338,562	$	779,423	$	2,724	$	—	$	1,743,623
Current period gross write offs	$	—	$	—	$	—	$	871	$	72	$	1	$	—	$	—	$	944

Residential mortgages secured by junior liens
Payment performance
Performing	$	19,055	$	25,395	$	21,416	$	22,691	$	24,169	$	22,891	$	1,737	$	—	$	137,354
Nonperforming	—		384		42		175		43		292		59		—		995
Total	$	19,055	$	25,779	$	21,458	$	22,866	$	24,212	$	23,183	$	1,796	$	—	$	138,349
Current period gross write offs	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—

Other revolving credit plans
Payment performance
Performing	$	5,391	$	6,791	$	6,312	$	5,197	$	6,270	$	22,601	$	—	$	—	$	52,562
Nonperforming	—		10		3		36		11		39		—		—		99
Total	$	5,391	$	6,801	$	6,315	$	5,233	$	6,281	$	22,640	$	—	$	—	$	52,661
Current period gross write offs	$	—	$	—	$	5	$	—	$	10	$	38	$	—	$	—	$	53

Automobile
Payment performance
Performing	$	2,622	$	4,006	$	3,105	$	2,857	$	1,388	$	825	$	—	$	—	$	14,803
Nonperforming	8		67		43		42		21		—		—		—		181
Total	$	2,630	$	4,073	$	3,148	$	2,899	$	1,409	$	825	$	—	$	—	$	14,984
Current period gross write offs	$	—	$	3	$	11	$	—	$	26	$	—	$	—	$	—	$	40

Other consumer
Payment performance
Performing	$	9,878	$	16,155	$	11,077	$	5,030	$	1,816	$	4,181	$	—	$	—	$	48,137
Nonperforming	2		147		164		116		67		68		—		—		564
Total	$	9,880	$	16,302	$	11,241	$	5,146	$	1,883	$	4,249	$	—	$	—	$	48,701
Current period gross write offs	$	—	$	250	$	377	$	150	$	51	$	32	$	—	$	—	$	860

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, 2025.


	Term Loans Amortized Cost Basis by Origination Year
	2025		2024		2023		2022		2021		Prior		Revolving Loans Amortized Cost Basis		Revolving Loans Converted to Term		Total
1-4 Family Construction
Payment performance
Performing	$	18,062	$	20,514	$	3,043	$	—	$	—	$	40	$	—	$	—	$	41,659
Nonperforming	—		—		—		—		—		—		—		—		—
Total	$	18,062	$	20,514	$	3,043	$	—	$	—	$	40	$	—	$	—	$	41,659
Current period gross write offs	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—

Home equity lines of credit
Payment performance
Performing	$	73,131	$	48,440	$	27,018	$	31,431	$	10,894	$	41,169	$	10,387	$	6,349	$	248,819
Nonperforming	—		—		47		—		—		57		—		1,900		2,004
Total	$	73,131	$	48,440	$	27,065	$	31,431	$	10,894	$	41,226	$	10,387	$	8,249	$	250,823
Current period gross write offs	$	—	$	—	$	—	$	—	$	—	$	70	$	—	$	—	$	70

Residential mortgages secured by first lien
Payment performance
Performing	$	175,742	$	183,335	$	192,874	$	350,908	$	277,658	$	567,167	$	2,416	$	—	$	1,750,100
Nonperforming	31		616		3,147		2,318		1,477		5,382		—		—		12,971
Total	$	175,773	$	183,951	$	196,021	$	353,226	$	279,135	$	572,549	$	2,416	$	—	$	1,763,071
Current period gross write offs	$	—	$	—	$	—	$	300	$	32	$	20	$	—	$	—	$	352

Residential mortgages secured by junior liens
Payment performance
Performing	$	27,734	$	31,840	$	25,138	$	26,987	$	11,589	$	15,252	$	1,162	$	—	$	139,702
Nonperforming	501		44		133		31		111		210		58		—		1,088
Total	$	28,235	$	31,884	$	25,271	$	27,018	$	11,700	$	15,462	$	1,220	$	—	$	140,790
Current period gross write offs	$	260	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	260

Other revolving credit plans
Payment performance
Performing	$	9,962	$	4,754	$	4,194	$	6,642	$	2,736	$	20,470	$	154	$	—	$	48,912
Nonperforming	—		4		2		4		5		26		—		—		41
Total	$	9,962	$	4,758	$	4,196	$	6,646	$	2,741	$	20,496	$	154	$	—	$	48,953
Current period gross write offs	$	—	$	38	$	4	$	3	$	7	$	106	$	—	$	—	$	158

Automobile
Payment performance
Performing	$	5,071	$	3,973	$	4,780	$	2,028	$	342	$	788	$	—	$	—	$	16,982
Nonperforming	—		26		11		17		—		1		—		—		55
Total	$	5,071	$	3,999	$	4,791	$	2,045	$	342	$	789	$	—	$	—	$	17,037
Current period gross write offs	$	18	$	11	$	23	$	—	$	—	$	—	$	—	$	—	$	52

Other consumer
Payment performance
Performing	$	21,250	$	15,173	$	6,872	$	2,617	$	1,166	$	3,662	$	—	$	—	$	50,740
Nonperforming	147		282		163		60		51		31		—		—		734
Total	$	21,397	$	15,455	$	7,035	$	2,677	$	1,217	$	3,693	$	—	$	—	$	51,474
Current period gross write offs	$	141	$	1,068	$	715	$	188	$	72	$	15	$	—	$	—	$	2,199


	June 30, 2026		December 31, 2025

Credit card
Payment performance
Performing	$	14,811	$	13,234
Nonperforming	26		42
Total	$	14,837	$	13,276
Current period gross write offs	$	160	$	502

Schedule of Recorded Investment in Residential, Consumer and Credit Card Loans Based on Payment Activity

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, 2026						December 31, 2025
	Performing		Nonperforming		Total		Performing		Nonperforming		Total
1-4 Family Construction	$	34,599	$	—	$	34,599	$	41,659	$	—	$	41,659
Home equity lines of credit	262,840		2,558		265,398		248,819		2,004		250,823
Residential Mortgages secured by first liens	1,731,327		12,296		1,743,623		1,750,100		12,971		1,763,071
Residential Mortgages secured by junior liens	137,354		995		138,349		139,702		1,088		140,790
Other revolving credit plans	52,562		99		52,661		48,912		41		48,953
Automobile	14,803		181		14,984		16,982		55		17,037
Other consumer	48,137		564		48,701		50,740		734		51,474
Total	$	2,281,622	$	16,693	$	2,298,315	$	2,296,914	$	16,893	$	2,313,807

Schedule of Holiday's Loan Portfolio Included in Consumer and Residential Loans

Holiday's loan portfolio, included in other consumer loans above, is summarized as follows at June 30, 2026 and December 31, 2025:


	June 30, 2026		December 31, 2025
Gross other consumer	$	7,782	$	12,746
Less: other consumer unearned discounts	(675)		(1,489)
Total other consumer loans, net of unearned discounts	$	7,107	$	11,257