Schedule of activity in allowance for credit losses by portfolio segment

The following tables present the activity in the allowance for credit losses by portfolio segment (dollars in thousands):


	For the Three Months Ended June 30, 2026
			Allowance for
			Credit Losses on		Allowance for
			Purchased Credit		Credit Losses on
	Beginning		Deteriorated		Purchased								Ending
	Balance		Loans		Seasoned Loans		Provisions		Charge-offs		Recoveries		Balance
Commercial	$	15,132	$	402	$	2,172	$	1,077	$	(1,550)	$	100	$	17,333
Residential mortgages		9,131		—		—		(78)		—		2		9,055
Home equity loans and lines of credit		1,153		—		—		(12)		—		—		1,141
Consumer		596		—		—		(36)		(33)		15		542
Allowance for credit losses - loans		26,012		402		2,172		951		(1,583)		117		28,071
Allowance for credit losses - off-balance sheet credit exposures		2,000		—		—		399		—		—		2,399
Total	$	28,012	$	402	$	2,172	$	1,350	$	(1,583)	$	117	$	30,470


	For the Three Months Ended June 30, 2025
	Beginning								Ending
	Balance		Provisions		Charge-offs		Recoveries		Balance
Commercial	$	12,641		736	$	(69)	$	9	$	13,317
Residential mortgages		8,276		349		—		3		8,628
Home equity loans and lines of credit		1,154		35		—		—		1,189
Consumer		739		(56)		(19)		6		670
Allowance for credit losses - loans		22,810		1,064		(88)		18		23,804
Allowance for credit losses - off-balance sheet credit exposures		1,860		380		—		—		2,240
Total	$	24,670	$	1,444	$	(88)	$	18	$	26,044


	For the Six Months Ended June 30, 2026
			Allowance for
			Credit Losses on		Allowance for
			Purchased Credit		Credit Losses on
	Beginning		Deteriorated		Purchased									Ending
	Balance		Loans		Seasoned Loans			Provisions		Charge-offs		Recoveries		Balance
Commercial	$	14,709	$	402	$	2,172	`	$	1,537	$	(1,620)	$	133	$	17,333
Residential mortgages		8,837		—		—			213		—		5		9,055
Home equity loans and lines of credit		1,154		—		—			(13)		—		—		1,141
Consumer		605		—		—			(37)		(46)		20		542
Allowance for credit losses - loans		25,305		402		2,172			1,700		(1,666)		158		28,071
Allowance for credit losses - off-balance sheet credit exposures		2,003		—		—			396		—		—		2,399
Total	$	27,308	$	402	$	2,172		$	2,096	$	(1,666)	$	158	$	30,470


	For the Six Months Ended June 30, 2025

	Beginning								Ending
	Balance		Provisions		Charge-offs		Recoveries		Balance
Commercial	$	12,067		1,304		(69)		15	$	13,317
Residential mortgages		7,930		670		(4)		32		8,628
Home equity loans and lines of credit		1,185		27		(23)		—		1,189
Consumer		572		134		(48)		12		670
Allowance for credit losses - loans		21,754		2,135		(144)		59		23,804
Allowance for credit losses - off-balance sheet credit exposures		2,190		50		—		—		2,240
Total	$	23,944	$	2,185	$	(144)	$	59	$	26,044

Summary of loans modified

The following table shows the amortized cost basis at the end of the reporting period of the loans modified to borrowers experiencing financial difficulty, disaggregated by class of financing receivable and type of concession granted (dollars in thousands):


	June 30, 2026
	Other		Total
	Payment		Class Segment
	Delay		of Loans
Commercial:
Real estate	$	1,730	0.37	%
Commercial and industrial		—	—	%
Construction		—	—	%
Residential mortgages		—	—	%
Home equity loans and lines		—	—	%
Consumer		—	—	%
	$	1,730	0.09	%

Schedule of loans considered collateral dependent

The following tables present the amortized cost basis of collateral-dependent loans by class of loans (dollars in thousands):


	June 30, 2026
	Amortized Cost		Collateral Type
Commercial:
Real estate	$	2,029	Commercial real estate property
Commercial and industrial		—
Construction		—
Residential mortgages		1,904	Residential real estate property
Home equity loans and lines		—
Consumer		—
	$	3,933


	December 31, 2025
	Amortized Cost		Collateral Type
Commercial:
Real estate	$	6,074	Commercial real estate property
Commercial and industrial		—
Construction		—
Residential mortgages		521	Residential real estate property
Home equity loans and lines		—
Consumer		—
	$	6,595

Schedule of loans by risk category

The following table presents loans summarized by segment and class, and the risk category (dollars in thousands):


		Term Loans Amortized Cost Basis by Origination Year											Revolving		Revolving
					2024								Loans		Loans
					Transition								Amortized		Converted
June 30, 2026	2026		2025		Period		2024		2023		Prior		Cost Basis		to Term		Total
Commercial real estate
Risk Rating
Pass	$	26,601	$	66,458	$	13,807	$	49,013	$	39,703	$	259,500	$	842	$	—	$	455,924
Special mention		—		—		—		—		476		699		—		—		1,175
Substandard		—		—		—		—		220		3,592		441		—		4,253
Doubtful		—		—		—		—		—		—		—		—		—
Total commercial real estate	$	26,601	$	66,458	$	13,807	$	49,013	$	40,399	$	263,791	$	1,283	$	—	$	461,352

Current period gross charge-offs	$	—	$	—	$	—	$	—	$		$	232	$	—	$	—	$	232

Commercial and industrial
Risk Rating
Pass	$	55,805	$	81,566	$	22,497	$	21,582	$	6,089	$	8,453	$	71,256	$	—	$	267,248
Special mention		—		—		—		—		—		—		788		—		788
Substandard		—		474		45		164		57		3,415		—		—		4,155
Doubtful		—		—		—		—		—		62		—		—		62
Total commercial and industrial	$	55,805	$	82,040	$	22,542	$	21,746	$	6,146	$	11,930	$	72,044	$	—	$	272,253

Current period gross charge-offs	$	—	$	1,032	$	113	$	234	$	9	$	—	$	—	$	—	$	1,388

Commercial construction
Risk Rating
Pass	$	32,531	$	36,175	$	58,172	$	44,657	$	4,314	$	32,218	$	772	$	—	$	208,839
Special mention		—		—		—		—		—		—		—		—		—
Substandard		728		—		—		—		—		—		—		—		728
Doubtful		—		—		—		—		—		—		—		—		—
Total commercial construction	$	33,259	$	36,175	$	58,172	$	44,657	$	4,314	$	32,218	$	772	$	—	$	209,567

Current period gross charge-offs	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—

Residential mortgages
Performing	$	48,886	$	176,293	$	84,359	$	159,044	$	170,807	$	195,251	$	151	$	—	$	834,791
Non-performing		—		—				167		2,053		2,908		—		—		5,128
Total residential mortgages	$	48,886	$	176,293	$	84,359	$	159,211	$	172,860	$	198,159	$	151	$	—	$	839,919

Current period gross charge-offs	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—

Home equity loans and lines of credit
Performing	$	344	$	2,711	$	1,853	$	4,470	$	4,676	$	20,414	$	60,259	$	2,611	$	97,338
Non-performing		—		—		—		—		—		147		1,049		—		1,196
Total home equity loans and lines of credit	$	344	$	2,711	$	1,853	$	4,470	$	4,676	$	20,561	$	61,308	$	2,611	$	98,534

Current period gross charge-offs	$	—	$	—	$	—	$	—	$	—	$		$	—	$	—	$	—

Consumer
Performing	$	580	$	1,450	$	3,608	$	2,651	$	197	$	3,066	$	5,758	$	—	$	17,310
Non-performing		—		—		—		—		—		—		—		—		—
Total consumer	$	580	$	1,450	$	3,608	$	2,651	$	197	$	3,066	$	5,758	$	—	$	17,310

Current period gross charge-offs	$	27	$	10	$	—	$	4	$	—	$	5	$	—	$	—	$	46


		Term Loans Amortized Cost Basis by Origination Year											Revolving		Revolving
			2024										Loans		Loans
			Transition										Amortized		Converted
December 31, 2025	2025		Period		2024		2023		2022		Prior		Cost Basis		to Term		Total
Commercial real estate
Risk Rating
Pass	$	58,001	$	13,931	$	49,810	$	43,497	$	53,003	$	221,781	$	804	$	—	$	440,827
Special mention		—		—		—		451		—		5,571		—		—		6,022
Substandard		—		—		—		224		2,072		15,442		1,018		—		18,756
Doubtful		—		—		—		—		—		844		—		—		844
Total commercial real estate	$	58,001	$	13,931	$	49,810	$	44,172	$	55,075	$	243,638	$	1,822	$	—	$	466,449

Current period gross charge-offs	$	—	$	—	$	—	$	—	$	69	$	—	$	—	$	—	$	69

Commercial and industrial
Risk Rating
Pass	$	31,169	$	9,030	$	12,433	$	3,588	$	2,533	$	7,307	$	55,233	$	—	$	121,293
Special mention		—		—		—		—		—		1,382		—		—		1,382
Substandard		—		—		—		—		12		2,130		3		—		2,145
Doubtful		—		—		—		—		—		75		—		—		75
Total commercial and industrial	$	31,169	$	9,030	$	12,433	$	3,588	$	2,545	$	10,894	$	55,236	$	—	$	124,895

Current period gross charge-offs	$	—	$	—	$	—	$	—	$	—	$	27	$	—	$	—	$	27

Commercial construction
Risk Rating
Pass	$	34,766	$	49,481	$	46,500	$	5,237	$	18,007	$	15,733	$	—	$	—	$	169,724
Special mention		—		—		—		—		—		—		—		—		—
Substandard		—		—		—		—		—		—		—		—		—
Doubtful		—		—		—		—		—		—		—		—		—
Total commercial construction	$	34,766	$	49,481	$	46,500	$	5,237	$	18,007	$	15,733	$	—	$	—	$	169,724

Current period gross charge-offs	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—

Residential mortgages
Performing	$	144,861	$	88,510	$	172,024	$	179,426	$	38,112	$	166,745	$	119	$	—	$	789,797
Non-performing		—		—		495		1,104		483		1,778		—		—		3,860
Total residential mortgages	$	144,861	$	88,510	$	172,519	$	180,530	$	38,595	$	168,523	$	119	$	—	$	793,657

Current period gross charge-offs	$	—	$	—	$	—	$	4	$	—	$	—	$	—	$	—	$	4

Home equity loans and lines of credit
Performing	$	2,791	$	2,214	$	5,178	$	5,141	$	8,088	$	14,306	$	56,032	$	2,572	$	96,322
Non-performing		—		—		—		—		—		135		1,172		—		1,307
Total home equity loans and lines of credit	$	2,791	$	2,214	$	5,178	$	5,141	$	8,088	$	14,441	$	57,204	$	2,572	$	97,629

Current period gross charge-offs	$	—	$	—	$	—	$	—	$	—	$	23	$	—	$	—	$	23

Consumer
Performing	$	1,595	$	4,265	$	3,317	$	303	$	25	$	2,910	$	6,791	$	—	$	19,206
Non-performing		—		—		—		—		—		—		—		—		—
Total consumer	$	1,595	$	4,265	$	3,317	$	303	$	25	$	2,910	$	6,791	$	—	$	19,206

Current period gross charge-offs	$	98	$	—	$	—	$	6	$	4	$	1	$	—	$	—	$	109