| Allowance for Credit Losses on Loans and Leases |
Allowance for Credit Losses on Loans and Leases The following table summarizes activity in the ACL on loans and leases for the periods indicated:
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | Multi- Family | | Commercial Real Estate | | One-to-Four Family First Mortgage | | Commercial and Industrial | | Other | | Total | | Three Months Ended June 30, 2026 | | | Balance, beginning of period | $ | 509 | | | $ | 189 | | | $ | 33 | | | $ | 161 | | | $ | 62 | | | $ | 954 | | | Charge-offs | (81) | | (13) | | (1) | | (18) | | (7) | | (120) | | Recoveries | 1 | | 12 | | — | | 5 | | 2 | | 20 | | Provision for (recovery of) credit losses on loans and leases | 10 | | (35) | | 3 | | 29 | | 8 | | 15 | | Balance, end of period | $ | 439 | | | $ | 153 | | | $ | 35 | | | $ | 177 | | | $ | 65 | | | $ | 869 | | | Three Months Ended June 30, 2025 | | | | | | | | | | | | | Balance, beginning of period | $ | 609 | | | $ | 289 | | | $ | 37 | | | $ | 166 | | | $ | 67 | | | $ | 1,168 | | | Charge-offs | (105) | | (20) | | (1) | | (7) | | (7) | | (140) | | Recoveries | 9 | | 7 | | — | | 4 | | 3 | | 23 | | Provision for (recovery of) credit losses on loans and leases | 25 | | 42 | | (3) | | (4) | | (5) | | 55 | | Balance, end of period | $ | 538 | | | $ | 318 | | | $ | 33 | | | $ | 159 | | | $ | 58 | | | $ | 1,106 | | | | | | | | | | | | | | | Six Months Ended June 30, 2026 | | | | | | | | | | | | | Balance, beginning of period | $ | 549 | | | $ | 229 | | | $ | 35 | | | $ | 150 | | | $ | 67 | | | $ | 1,030 | | | Charge-offs | (162) | | (31) | | (2) | | (23) | | (15) | | (233) | | Recoveries | 10 | | 22 | | — | | 18 | | 5 | | 55 | | Provision for (recovery of) credit losses on loans and leases | 42 | | (67) | | 2 | | 32 | | 8 | | 17 | | Balance, end of period | $ | 439 | | | $ | 153 | | | $ | 35 | | | $ | 177 | | | $ | 65 | | | $ | 869 | | | Six Months Ended June 30, 2025 | | | | | | | | | | | | | Balance, beginning of period | $ | 639 | | | $ | 304 | | | $ | 39 | | | $ | 150 | | | $ | 69 | | | $ | 1,201 | | | Charge-offs | (185) | | (22) | | (2) | | (41) | | (14) | | (264) | | Recoveries | 9 | | 7 | | — | | 10 | | 6 | | 32 | | Provision for (recovery of) credit losses on loans and leases | 75 | | 29 | | (4) | | 40 | | (3) | | 137 | | Balance, end of period | $ | 538 | | | $ | 318 | | | $ | 33 | | | $ | 159 | | | $ | 58 | | | $ | 1,106 | |
The ACL to total loans and leases held for investment ratio as of June 30, 2026 and December 31, 2025 was 1.42 percent and 1.70 percent, respectively.
The following table presents additional information about our non-accrual loans at June 30, 2026:
| | | | | | | | | | | | | | | | | | | | | | | | | | | Non-accrual loans with no related allowance: | | Non-accrual loans with an allowance recorded: | | Total non-accrual loans: | | Related allowance: | | | | Multi-family | $ | 1,143 | | | $ | 989 | | | $ | 2,132 | | | $ | 83 | | | | Commercial real estate | 354 | | 117 | | 471 | | | 30 | | | | One-to-four family first mortgage | 42 | | 18 | | 60 | | | 2 | | | | Commercial and Industrial | 32 | | 79 | | 111 | | | 23 | | | | Other | — | | 26 | | 26 | | | 25 | | | Total | $ | 1,571 | | | $ | 1,229 | | | $ | 2,800 | | | $ | 163 | | | |
The following table presents additional information about our non-accrual loans at December 31, 2025:
| | | | | | | | | | | | | | | | | | | | | | | | | | | Non-accrual loans with no related allowance: | | Non-accrual loans with an allowance recorded: | | Total non-accrual loans: | | Related allowance: | | | | Multi-family | $ | 1,141 | | | $ | 1,120 | | | $ | 2,261 | | | $ | 99 | | | | Commercial real estate | 319 | | 170 | | | 489 | | 60 | | | | | One-to-four family first mortgage | 40 | | 24 | | 64 | | 2 | | | | Commercial and Industrial | 37 | | 93 | | 130 | | 32 | | | | Other | — | | 31 | | 31 | | 29 | | | Total | $ | 1,537 | | | $ | 1,438 | | | $ | 2,975 | | | $ | 222 | | | |
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