For the periods indicated, the following tables summarize the activity in the allowance for credit losses on loans which is recorded as a contra asset, and the reserve for unfunded commitments which is recorded on the balance sheet within other liabilities:


	Allowance for credit losses – Three months ended March 31, 2022
(in thousands)	Beginning Balance		ACL on PCD Loans		Charge-offs		Recoveries		Provision (benefit)		Ending Balance
Commercial real estate:
CRE non-owner occupied	$	25,739	$	746	$	—	$	—	$	1,570	$	28,055
CRE owner occupied	10,691		63		—		—		1,317		12,071
Multifamily	12,395		—		—		—		(408)		11,987
Farmland	2,315		764		(294)		—		94		2,879
Total commercial real estate loans	51,140		1,573		(294)		—		2,573		54,992
Consumer:
SFR 1-4 1st DT liens	10,723		144		—		40		(238)		10,669
SFR HELOCs and junior liens	10,510		—		—		175		158		10,843
Other	2,241		—		(119)		71		(26)		2,167
Total consumer loans	23,474		144		(119)		286		(106)		23,679
Commercial and industrial	3,862		81		(330)		887		4,542		9,042
Construction	5,667		201		—		—		1,569		7,437
Agriculture production	1,215		38		—		1		(371)		883
Leases	18		—		—		—		(2)		16
Allowance for credit losses on loans	$	85,376	$	2,037	$	(743)	$	1,174	$	8,205	$	96,049
Reserve for unfunded commitments	3,790		—		—		—		125		3,915
Total	$	89,166	$	2,037	$	(743)	$	1,174	$	8,330	$	99,964

In determining the allowance for credit losses, accruing loans with similar risk characteristics are generally evaluated collectively. To estimate expected losses the Company generally utilizes historical loss trends and the remaining contractual lives of the loan portfolios to determine estimated credit losses through a reasonable and supportable forecast period. Individual loan credit quality indicators including loan grade and borrower repayment performance have been statistically correlated with historical credit losses and various econometrics, including California unemployment, gross domestic product, and corporate bond yields. Model forecasts may be adjusted for inherent limitations or biases that have been identified through independent validation and back-testing of model performance to actual realized results.

The Company utilizes a forecast period of approximately eight quarters and obtains the forecast data from publicly available sources as of the balance sheet date. This forecast data continues to evolve and included improving shifts in the magnitude of changes for both the unemployment and GDP factors leading up to the balance sheet date. However, management notes that the majority of economic forecasts utilized in the ACL calculation have remained directionally consistent with preceding quarters, as general economic conditions continue to improve, albeit at a pace slower than expected due to unforeseen disruptions in the supply chain and increasing energy prices. In addition, management notes that the level of governmental assistance provided through PPP as well as other programs during the last several quarters has been unprecedented. As a result, management continues to believe that certain credit weakness are likely present in the overall economy and that it is appropriate to maintain a reserve level that incorporates such risk factors.

Purchased loans and leases that reflect a more-than-insignificant deterioration of credit from origination are considered PCD. For PCD loans and leases, the initial estimate of expected credit losses is recognized in the ACL on the date of acquisition using the same methodology as other loans and leases held-for-investment. The following table provides a summary of loans and leases purchased as part of the VRB acquisition with credit deterioration at acquisition:


	As of March 25, 2022
(in thousands)	Commercial Real Estate		Consumer		Commercial and Industrial		Construction		Agriculture Production		Total
Par value	$	27,237	$	3,877	$	2,674	$	25,645	$	9,080	$	68,513
ACL at acquisition	(1,573)		(144)		(81)		(201)		(38)		(2,037)
Non-credit discount	(2,305)		(360)		(47)		(232)		(12)		(2,956)
Purchase price	$	23,359	$	3,373	$	2,546	$	25,212	$	9,030	$	63,520


	Allowance for credit losses – Year ended December 31, 2021
(in thousands)	Beginning Balance		Charge-offs		Recoveries		Provision (benefit)		Ending Balance
Commercial real estate:
CRE non-owner occupied	$	29,380	$	—	$	12	$	(3,653)	$	25,739
CRE owner occupied	10,861		(18)		794		(946)		10,691
Multifamily	11,472		—		—		923		12,395
Farmland	1,980		(126)		—		461		2,315
Total commercial real estate loans	53,693		(144)		806		(3,215)		51,140
Consumer:
SFR 1-4 1st DT liens	10,117		(145)		13		738		10,723
SFR HELOCs and junior liens	11,771		(29)		1,127		(2,359)		10,510
Other	3,260		(577)		361		(803)		2,241
Total consumer loans	25,148		(751)		1,501		(2,424)		23,474
Commercial and industrial	4,252		(1,470)		755		325		3,862
Construction	7,540		(27)		—		(1,846)		5,667
Agriculture production	1,209		—		24		(18)		1,215
Leases	5		—		—		13		18
Allowance for credit losses on loans	$	91,847	$	(2,392)	$	3,086	$	(7,165)	$	85,376
Reserve for unfunded commitments	3,400		—		—		390		3,790
Total	$	95,247	$	(2,392)	$	3,086	$	(6,775)	$	89,166


	Allowance for credit losses – Three months ended March 31, 2021
(in thousands)	Beginning Balance		Charge-offs		Recoveries		Provision		Ending Balance
Commercial real estate:
CRE non-owner occupied	$	29,380	$	—	$	2	$	(2,948)	$	26,434
CRE owner occupied	10,861		—		1		(988)		9,874
Multifamily	11,472		—		—		899		12,371
Farmland	1,980		—		—		(256)		1,724
Total commercial real estate loans	53,693		—		3		(3,293)		50,403
Consumer:
SFR 1-4 1st DT liens	10,117		—		10		538		10,665
SFR HELOCs and junior liens	11,771		—		285		(977)		11,079
Other	3,260		(193)		106		(313)		2,860
Total consumer loans	25,148		(193)		401		(752)		24,604
Commercial and industrial	4,252		(33)		136		109		4,464
Construction	7,540		—		—		(2,064)		5,476
Agriculture production	1,209		—		20		(241)		988
Leases	5		—		—		1		6
Allowance for credit losses on loans	$	91,847	$	(226)	$	560	$	(6,240)	$	85,941
Reserve for unfunded commitments	3,400		—		—		180		3,580
Total	$	95,247	$	(226)	$	560	$	(6,060)	$	89,521

As part of the on-going monitoring of the credit quality of the Company’s loan portfolio, management tracks certain credit quality indicators including, but not limited to, trends relating to (i) the level of criticized and classified loans, (ii) net charge-offs, (iii) non-performing loans, and (iv) delinquency within the portfolio. The Company analyzes loans individually to classify the loans as to credit risk and grading. This analysis is performed annually for all outstanding balances greater than $1,000,000 and non-homogeneous loans, such as commercial real

•Pass – This grade represents loans ranging from acceptable to very little or no credit risk. These loans typically meet most if not all policy standards in regard to: loan amount as a percentage of collateral value, debt service coverage, profitability, leverage, and working capital.

•Special Mention – This grade represents “Other Assets Especially Mentioned” in accordance with regulatory guidelines and includes loans that display some potential weaknesses which, if left unaddressed, may result in deterioration of the repayment prospects for the asset or may inadequately protect the Company’s position in the future. These loans warrant more than normal supervision and attention.

•Substandard – This grade represents “Substandard” loans in accordance with regulatory guidelines. Loans within this rating typically exhibit weaknesses that are well defined to the point that repayment is jeopardized. Loss potential is, however, not necessarily evident. The underlying collateral supporting the credit appears to have sufficient value to protect the Company from loss of principal and accrued interest, or the loan has been written down to the point where this is true. There is a definite need for a well-defined workout/rehabilitation program.

•Doubtful – This grade represents “Doubtful” loans in accordance with regulatory guidelines. An asset classified as Doubtful has all the weaknesses inherent in a loan classified Substandard with the added characteristic that the weaknesses make collection or liquidation in full, on the basis of currently existing facts, conditions and values, highly questionable and improbable. Pending factors include proposed merger, acquisition, or liquidation procedures, capital injection, perfecting liens on additional collateral, and financing plans.

•Loss – This grade represents “Loss” loans in accordance with regulatory guidelines. A loan classified as Loss is considered uncollectible and of such little value that its continuance as a bankable asset is not warranted. This classification does not mean that the loan has absolutely no recovery or salvage value, but rather that it is not practical or desirable to defer writing off the loan, even though some recovery may be affected in the future. The portion of the loan that is graded loss should be charged off no later than the end of the quarter in which the loss is identified.


	Term Loans Amortized Cost Basis by Origination Year – As of March 31, 2022
(in thousands)	2022		2021		2020		2019		2018		Prior		Revolving Loans Amortized Cost Basis		Revolving Loans Converted to Term		Total
Commercial real estate:
CRE non-owner occupied risk ratings
Pass	$	80,551	$	325,092	$	147,713	$	238,512	$	165,707	$	812,548	$	76,874	$	—	$	1,846,997
Special Mention	—		—		—		8,349		396		24,786		1,733		—		35,264
Substandard	—		1,237		1,006		—		1,087		5,431		—		—		8,761
Doubtful/Loss	—		—		—		—		—		—		—		—		—
Total CRE non-owner occupied risk ratings	$	80,551	$	326,329	$	148,719	$	246,861	$	167,190	$	842,765	$	78,607	$	—	$	1,891,022




Commercial real estate:
CRE owner occupied risk ratings
Pass	$	49,344	$	180,823	$	134,430	$	74,908	$	54,344	$	296,260	$	30,655	$	—	$	820,764
Special Mention	—		14,728		240		—		289		8,272		—		—		23,529
Substandard	—		—		—		—		1,195		4,954		992		—		7,141
Doubtful/Loss	—		—		—		—		—		—		—		—		—
Total CRE owner occupied risk ratings	$	49,344	$	195,551	$	134,670	$	74,908	$	55,828	$	309,486	$	31,647	$	—	$	851,434


	Term Loans Amortized Cost Basis by Origination Year – As of March 31, 2022
(in thousands)	2022		2021		2020		2019		2018		Prior		Revolving Loans Amortized Cost Basis		Revolving Loans Converted to Term		Total
Commercial real estate:
Multifamily risk ratings
Pass	$	33,046	$	292,678	$	102,708	$	71,759	$	108,383	$	201,858	$	29,338	$	—	$	839,770
Special Mention	—		—		—		—		—		—		—		—		—
Substandard	—		—		—		—		—		148		—		—		148
Doubtful/Loss	—		—		—		—		—		—		—		—		—
Total multifamily loans	$	33,046	$	292,678	$	102,708	$	71,759	$	108,383	$	202,006	$	29,338	$	—	$	839,918


Commercial real estate:
Farmland risk ratings
Pass	$	11,578	$	59,288	$	19,659	$	26,042	$	15,887	$	45,231	$	48,739	$	—	$	226,424
Special Mention	—		—		—		—		—		—		9,081		—		9,081
Substandard	—		—		—		2,263		2,137		9,798		897		—		15,095
Doubtful/Loss	—		—		—		—		—		—		—		—		—
Total farmland loans	$	11,578	$	59,288	$	19,659	$	28,305	$	18,024	$	55,029	$	58,717	$	—	$	250,600


Consumer loans:
SFR 1-4 1st DT liens risk ratings
Pass	$	43,212	$	278,719	$	147,268	$	38,680	$	33,975	$	138,236	$	11,886	$	3,294	$	695,270
Special Mention	—		—		—		285		3,332		5,576		—		429		9,622
Substandard	—		—		—		—		1,069		5,020		—		408		6,497
Doubtful/Loss	—		—		—		—		—		—		—		—		—
Total SFR 1st DT liens	$	43,212	$	278,719	$	147,268	$	38,965	$	38,376	$	148,832	$	11,886	$	4,131	$	711,389


Consumer loans:
SFR HELOCs and Junior Liens
Pass	$	12,803	$	—	$	—	$	—	$	—	$	170	$	331,450	$	9,392	$	353,815
Special Mention	—		—		—		—		—		51		3,547		585		4,183
Substandard	—		—		—		—		—		—		3,803		700		4,503
Doubtful/Loss	—		—		—		—		—		—		—		—		—
Total SFR HELOCs and Junior Liens	$	12,803	$	—	$	—	$	—	$	—	$	221	$	338,800	$	10,677	$	362,501




Consumer loans:
Other risk ratings
Pass	$	4,341	$	17,317	$	14,321	$	15,221	$	7,214	$	2,771	$	544	$	—	$	61,729
Special Mention	—		—		106		177		179		170		63		—		695
Substandard	—		—		53		92		93		146		14		—		398
Doubtful/Loss	—		—		—		—		—		—		—		—		—
Total other consumer loans	$	4,341	$	17,317	$	14,480	$	15,490	$	7,486	$	3,087	$	621	$	—	$	62,822


	Term Loans Amortized Cost Basis by Origination Year – As of March 31, 2022
(in thousands)	2022		2021		2020		2019		2018		Prior		Revolving Loans Amortized Cost Basis		Revolving Loans Converted to Term		Total
Commercial and industrial loans:
Commercial and industrial risk ratings
Pass	$	64,688	$	144,121	$	39,381	$	33,231	$	11,485	$	14,428	$	185,117	$	776	$	493,227
Special Mention	—		98		2,222		2,010		131		84		296		—		4,841
Substandard	—		—		—		135		65		1,623		851		140		2,814
Doubtful/Loss	—		—		—		—		—		—		—		—		—
Total commercial and industrial loans	$	64,688	$	144,219	$	41,603	$	35,376	$	11,681	$	16,135	$	186,264	$	916	$	500,882


Construction loans:
Construction risk ratings
Pass	$	7,207	$	86,235	$	98,971	$	72,182	$	3,727	$	9,430	$	—	$	—	$	277,752
Special Mention	—		—		—		11,795		13,850		—		—		—		25,645
Substandard	—		222		106		85		—		150		—		—		563
Doubtful/Loss	—		—		—		—		—		—		—		—		—
Total construction loans	$	7,207	$	86,457	$	99,077	$	84,062	$	17,577	$	9,580	$	—	$	—	$	303,960


Agriculture production loans:
Agriculture production risk ratings
Pass	$	60	$	4,443	$	1,651	$	1,787	$	3,815	$	1,589	$	44,825	$	—	$	58,170
Special Mention	—		—		1,805		—		137		36		5,846		—		7,824
Substandard	—		—		—		—		—		—		3,345		—		3,345
Doubtful/Loss	—		—		—		—		—		—		—		—		—
Total agriculture production loans	$	60	$	4,443	$	3,456	$	1,787	$	3,952	$	1,625	$	54,016	$	—	$	69,339


Leases:
Lease risk ratings
Pass	$	8,108	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$8,108
Special Mention	—		—		—		—		—		—		—		—		—
Substandard	—		—		—		—		—		—		—		—		—
Doubtful/Loss	—		—		—		—		—		—		—		—		—
Total leases	$	8,108	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	8,108




Total loans outstanding:
Risk ratings
Pass	$	314,938	$	1,388,716	$	706,102	$	572,322	$	404,537	$	1,522,521	$	759,428	$	13,462	$	5,682,026
Special Mention	—		14,826		4,373		22,616		18,314		38,975		20,566		1,014		120,684
Substandard	—		1,459		1,165		2,575		5,646		27,270		9,902		1,248		49,265
Doubtful/Loss	—		—		—		—		—		—		—		—		—
Total loans outstanding	$	314,938	$	1,405,001	$	711,640	$	597,513	$	428,497	$	1,588,766	$	789,896	$	15,724	$	5,851,975


	Term Loans Amortized Cost Basis by Origination Year – As of December 31, 2021
(in thousands)	2021		2020		2019		2018		2016		Prior		Revolving Loans Amortized Cost Basis		Revolving Loans Converted to Term		Total
Commercial real estate:
CRE non-owner occupied risk ratings
Pass	$	275,305	$	127,299	$	199,764	$	133,046	$	224,581	$	543,430	$	49,899	$	—	$	1,553,324
Special Mention	—		—		8,386		399		4,390		20,612		1,732		—		35,519
Substandard	—		—		—		1,382		739		12,177		—		—		14,298
Doubtful/Loss	—		—		—		—		—		—		—		—		—
Total CRE non-owner occupied risk ratings	$	275,305	$	127,299	$	208,150	$	134,827	$	229,710	$	576,219	$	51,631	$	—	$	1,603,141


Commercial real estate:
CRE owner occupied risk ratings
Pass	$	178,092	$	104,571	$	63,979	$	48,721	$	55,399	$	203,431	$	22,745	$	—	$	676,938
Special Mention	15,515		—		—		289		2,964		3,833		—		—		22,601
Substandard	—		—		858		1,214		455		4,241		—		—		6,768
Doubtful/Loss	—		—		—		—		—		—		—		—		—
Total CRE owner occupied risk ratings	$	193,607	$	104,571	$	64,837	$	50,224	$	58,818	$	211,505	$	22,745	$	—	$	706,307


Commercial real estate:
Multifamily risk ratings
Pass	$	278,942	$	100,752	$	71,822	$	109,374	$	85,932	$	146,984	$	25,236	$	—	$	819,042
Special Mention	—		—		—		—		—		—		—		—		—
Substandard	—		—		4,305		—		—		153		—		—		4,458
Doubtful/Loss	—		—		—		—		—		—		—		—		—
Total multifamily loans	$	278,942	$	100,752	$	76,127	$	109,374	$	85,932	$	147,137	$	25,236	$	—	$	823,500


Commercial real estate:
Farmland risk ratings
Pass	$	43,601	$	17,399	$	20,223	$	15,119	$	9,129	$	18,455	$	37,612	$	—	$	161,538
Special Mention	—		—		—		—		1,197		2,519		1,491		—		5,207
Substandard	—		—		2,895		—		578		1,371		1,517		—		6,361
Doubtful/Loss	—		—		—		—		—		—		—		—		—
Total farmland loans	$	43,601	$	17,399	$	23,118	$	15,119	$	10,904	$	22,345	$	40,620	$	—	$	173,106


Consumer loans:
SFR 1-4 1st DT liens risk ratings
Pass	$	268,743	$	159,860	$	40,661	$	30,880	$	36,197	$	113,519	$	—	$	3,527	$	653,387
Special Mention	—		—		286		3,282		416		1,476		—		383		5,843
Substandard	1,103		—		—		1,089		256		4,758		—		524		7,730
Doubtful/Loss	—		—		—		—		—		—		—		—		—
Total SFR 1st DT liens	$	269,846	$	159,860	$	40,947	$	35,251	$	36,869	$	119,753	$	—	$	4,434	$	666,960


	Term Loans Amortized Cost Basis by Origination Year – As of December 31, 2021
(in thousands)	2020		2019		2018		2017		2016		Prior		Revolving Loans Amortized Cost Basis		Revolving Loans Converted to Term		Total
Consumer loans:
SFR HELOCs and Junior Liens
Pass	$	494	$	—	$	—	$	—	$	—	$	185	$	317,381	$	9,675	$	327,735
Special Mention	—		—		—		—		—		53		3,655		832		4,540
Substandard	—		—		—		—		—		2		4,164		1,072		5,238
Doubtful/Loss	—		—		—		—		—		—		—		—		—
Total SFR HELOCs and Junior Liens	$	494	$	—	$	—	$	—	$	—	$	240	$	325,200	$	11,579	$	337,513


Consumer loans:
Other risk ratings
Pass	$	20,920	$	15,939	$	17,316	$	8,016	$	2,137	$	1,079	$	612	$	—	$	66,019
Special Mention	—		46		157		233		98		51		69		—		654
Substandard	—		53		96		94		67		85		10		—		405
Doubtful/Loss	—		—		—		—		—		—		—		—		—
Total other consumer loans	$	20,920	$	16,038	$	17,569	$	8,343	$	2,302	$	1,215	$	691	$	—	$	67,078


Commercial and industrial loans:
Commercial and industrial risk ratings
Pass	$	92,972	$	17,933	$	27,335	$	11,335	$	6,355	$	6,774	$	89,358	$	860	$	252,922
Special Mention	—		2,417		69		152		71		80		116		—		2,905
Substandard	—		—		146		152		804		414		1,832		180		3,528
Doubtful/Loss	—		—		—		—		—		—		—		—		—
Total commercial and industrial loans	$	92,972	$	20,350	$	27,550	$	11,639	$	7,230	$	7,268	$	91,306	$	1,040	$	259,355


Construction loans:
Construction risk ratings
Pass	$	66,318	$	79,567	$	58,383	$	4,849	$	1,716	$	8,148	$	—	$	—	$	218,981
Special Mention	—		—		—		—		—		—		—		—		—
Substandard	2,675		472		—		—		—		153		—		—		3,300
Doubtful/Loss	—		—		—		—		—		—		—		—		—
Total construction loans	$	68,993	$	80,039	$	58,383	$	4,849	$	1,716	$	8,301	$	—	$	—	$	222,281


Agriculture production loans:
Agriculture production risk ratings
Pass	$	2,068	$	878	$	1,393	$	801	$	940	$	853	$	43,686	$	—	$	50,619
Special Mention	—		—		—		150		—		42		—		—		192
Substandard	—		—		—		—		—		—		—		—		—
Doubtful/Loss	—		—		—		—		—		—		—		—		—
Total agriculture production loans	$	2,068	$	878	$	1,393	$	951	$	940	$	895	$	43,686	$	—	$	50,811


	Term Loans Amortized Cost Basis by Origination Year – As of December 31, 2021
(in thousands)	2020		2019		2018		2017		2016		Prior		Revolving Loans Amortized Cost Basis		Revolving Loans Converted to Term		Total
Leases:
Lease risk ratings
Pass	$	6,572	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	6,572
Special Mention	—		—		—		—		—		—		—		—		—
Substandard	—		—		—		—		—		—		—		—		—
Doubtful/Loss	—		—		—		—		—		—		—		—		—
Total leases	$	6,572	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	6,572


Total loans outstanding:
Risk ratings
Pass	$	1,234,027	$	624,198	$	500,876	$	362,141	$	422,386	$	1,042,858	$	586,529	$	14,062	$	4,787,077
Special Mention	15,515		2,463		8,898		4,505		9,136		28,666		7,063		1,215		77,461
Substandard	3,778		525		8,300		3,931		2,899		23,354		7,523		1,776		52,086
Doubtful/Loss	—		—		—		—		—		—		—		—		—
Total loans outstanding	$	1,253,320	$	627,186	$	518,074	$	370,577	$	434,421	$	1,094,878	$	601,115	$	17,053	$	4,916,624


	Analysis of Past Due Loans - As of March 31, 2022
(in thousands)	30-59 days		60-89 days		> 90 days		Total Past Due Loans		Current		Total
Commercial real estate:
CRE non-owner occupied	$	269	$	998	$	414	$	1,681	$	1,889,341	$	1,891,022
CRE owner occupied	—		—		273		273		851,161		851,434
Multifamily	—		—		—		—		839,918		839,918
Farmland	237		—		152		389		250,211		250,600
Total commercial real estate loans	506		998		839		2,343		3,830,631		3,832,974
Consumer:
SFR 1-4 1st DT liens	219		67		324		610		710,779		711,389
SFR HELOCs and junior liens	175		409		786		1,370		361,131		362,501
Other	292		7		40		339		62,483		62,822
Total consumer loans	686		483		1,150		2,319		1,134,393		1,136,712
Commercial and industrial	75		206		435		716		500,166		500,882
Construction	2,852		—		—		2,852		301,108		303,960
Agriculture production	172		—		—		172		69,167		69,339
Leases	—		—		—		—		8,108		8,108
Total	$	4,291	$	1,687	$	2,424	$	8,402	$	5,843,573	$	5,851,975


	Analysis of Past Due Loans - As of December 31, 2021
(in thousands)	30-59 days		60-89 days		> 90 days		Total Past Due Loans		Current		Total
Commercial real estate:
CRE non-owner occupied	$	226	$	37	$	—	$	263	$	1,602,878	$	1,603,141
CRE owner occupied	271		127		273		671		705,636		706,307
Multifamily	—		—		—		—		823,500		823,500
Farmland	—		—		575		575		172,531		173,106
Total commercial real estate loans	497		164		848		1,509		3,304,545		3,306,054
Consumer:
SFR 1-4 1st DT liens	—		13		362		375		666,585		666,960
SFR HELOCs and junior liens	36		361		1,212		1,609		335,904		337,513
Other	109		7		28		144		66,934		67,078
Total consumer loans	145		381		1,602		2,128		1,069,423		1,071,551
Commercial and industrial	146		245		166		557		258,798		259,355
Construction	—		90		—		90		222,191		222,281
Agriculture production	48		—		—		48		50,763		50,811
Leases	—		—		—		—		6,572		6,572
Total	$	836	$	880	$	2,616	$	4,332	$	4,912,292	$	4,916,624


	Non Accrual Loans
	As of March 31, 2022						As of December 31, 2021
(in thousands)	Non accrual with no allowance for credit losses		Total non accrual		Past due 90 days or more and still accruing		Non accrual with no allowance for credit losses		Total non accrual		Past due 90 days or more and still accruing
Commercial real estate:
CRE non-owner occupied	$	2,383	$	2,383	$	—	$	7,899	$	7,899	$	—
CRE owner occupied	1,468		1,468		—		4,763		5,036		—
Multifamily	148		148		—		4,457		4,457		—
Farmland	1,621		1,860		152		452		3,020		—
Total commercial real estate loans	5,620		5,859		152		17,571		20,412		—
Consumer:
SFR 1-4 1st DT liens	3,496		3,496		—		3,594		3,595		—
SFR HELOCs and junior liens	2,648		3,170		—		3,285		3,801		—
Other	45		78		—		48		71		—
Total consumer loans	6,189		6,744		—		6,927		7,467		—
Commercial and industrial	581		1,194		—		1,904		2,416		—
Construction	139		139		—		15		55		—
Agriculture production	—		—		—		—		—		—
Leases	—		—		—		—		—		—
Sub-total	12,529		13,936		152		26,417		30,350		—
Less: Guaranteed loans	(81)		(170)		—		(713)		(775)
Total, net	$	12,448	$	13,766	$	152	$	25,704	$	29,575	$	—

Interest income on non accrual loans that would have been recognized during the three months ended March 31, 2022 and 2021, if all such loans had been current in accordance with their original terms, totaled $167,000 and $536,000, respectively. Interest income actually recognized on these originated loans during the three months ended March 31, 2022 and 2021 was $13,000 and $17,000, respectively.


	As of March 31, 2022
(in thousands)	Retail		Office		Warehouse		Other		Multifamily		Farmland		SFR-1st Deed		SFR-2nd Deed		Automobile/Truck		A/R and Inventory		Equipment		Total
Commercial real estate:
CRE non-owner occupied	$	247	$	109	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	356
CRE owner occupied	272		—		1,196		—		—		—		—		—		—		—		—		1,468
Multifamily	—		—		—		—		148		—		—		—		—		—		—		148
Farmland	—		—		—		—		—		1,621		—		—		—		—		—		1,621
Total commercial real estate loans	519		109		1,196		—		148		1,621		—		—		—		—		—		3,593
Consumer:
SFR 1-4 1st DT liens	—		—		—		—		—		—		3,156		—		—		—		—		3,156
SFR HELOCs and junior liens	—		—		—		—		—		—		1,348		1,181		—		—		—		2,529
Other	—		—		—		41		—		—		—		—		4		—		14		59
Total consumer loans	—		—		—		41		—		—		4,504		1,181		4		—		14		5,744
Commercial and industrial	—		—		—		—		—		—		—		—		—		1,028		125		1,153
Construction	—		—		—		—		—		—		139		—		—		—		—		139
Agriculture production	—		—		—		—		—		—		—		—		—		—		—		—
Leases	—		—		—		—		—		—		—		—		—		—		—		—
Total	$	519	$	109	$	1,196	$	41	$	148	$	1,621	$	4,643	$	1,181	$	4	$	1,028	$	139	$	10,629


	As of December 31, 2021
(in thousands)	Retail		Office		Warehouse		Other		Multifamily			Farmland		SFR -1st Deed		SFR -2nd Deed		Automobile/Truck		A/R and Inventory		Equipment		Total
Commercial real estate:
CRE non-owner occupied	$	2,591	$	1,253	$	1,545	$	7,272	$	—		$	—	$	—	$	—	$	—	$	—	$	—	$	12,661
CRE owner occupied	—		—		—		—		—			—		—		—		—		—		—		—
Multifamily	—		—		—		—		4,458			—		—		—		—		—		—		4,458
Farmland	—		—		—		—		—		—	1,027		—		—		—		—		—		1,027
Total commercial real estate loans	2,591		1,253		1,545		7,272		4,458			1,027		—		—		—		—		—		18,146
Consumer:
SFR 1-4 1st DT liens	—		—		—		—		—			—		3,589		—		—		—		—		3,589
SFR HELOCs and junior liens	—		—		—		—		—			—		1,649		1,636		—		—		—		3,285
Other	—		—		—		43		—			—		—		—		5		—		5		53
Total consumer loans	—		—		—		43		—			—		5,238		1,636		5		—		5		6,927
Commercial and industrial	—		—		—		—		—			—		—		—		—		2,162		112		2,274
Construction	—		—		—		—		—			—		15		—		—		—		—		15
Agriculture production	—		—		—		—		—			—		—		—		—		—		—		—
Leases	—		—		—		—		—			—		—		—		—		—		—		—
Total	$	2,591	$	1,253	$	1,545	$	7,315	$	4,458		$	1,027	$	5,253	$	1,636	$	5	$	2,162	$	117	$	27,362


	TDR information for the three months ended March 31, 2022
(dollars in thousands)	Number	Pre-mod outstanding principal balance		Post-mod outstanding principal balance		Financial impact due to TDR taken as additional provision		Number that defaulted during the period	Recorded investment of TDRs that defaulted during the period		Financial impact due to the default of previous TDR taken as charge- offs or additional provisions
Commercial real estate:
CRE non-owner occupied	—	$	—	$	—	$	—	—	$	—	$	—
CRE owner occupied	—	—		—		—		—	—		—
Multifamily	—	—		—		—		—	—		—
Farmland	3	1,228		1,440		—		—	—		—
Total commercial real estate loans	3	1,228		1,440		—		—	—		—
Consumer:
SFR 1-4 1st DT liens	—	—		—		—		—	—		—
SFR HELOCs and junior liens	—	—		—		—		—	—		—
Other	—	—		—		—		—	—		—
Total consumer loans	—	—		—		—		—	—		—
Commercial and industrial	—	—		—		—		—	—		—
Construction	—	—		—		—		—	—		—
Agriculture production	—	—		—		—		—	—		—
Leases	—	—		—		—		—	—		—
Total	3	$	1,228	$	1,440	$	—	—	$	—	$	—


	TDR information for the three months ended March 31, 2021
(dollars in thousands)	Number	Pre-mod outstanding principal balance		Post-mod outstanding principal balance		Financial impact due to TDR taken as additional provision		Number that defaulted during the period		Recorded investment of TDRs that defaulted during the period		Financial impact due to the default of previous TDR taken as charge- offs or additional provisions
Commercial real estate:
CRE non-owner occupied	1	$	317	$	314	$	314	—		$	—	$	—
CRE owner occupied	1	740		742		742		—		—		—
Multifamily	—	—		—		—		—		—		—
Farmland	—	—		—		—		3		847		—
Total commercial real estate loans	2	1,057		1,056		1,056		3		847		—
Consumer:
SFR 1-4 1st DT liens	—	—		—		—		—		—		—
SFR HELOCs and junior liens	—	—		—		—		—		—		—
Other	—	—		—		—		—		—		—
Total consumer loans	—	—		—		—		—		—		—
Commercial and industrial	3	316		310		310		1		247		—
Construction	—	—		—		—		—		—		—
Agriculture production	—	—		—		—		—		—		—
Leases	—	—		—		—		—		—		—
Total	5	$	1,373	$	1,366	$	1,366	$	4	$	1,094	$	—

The Company also modified the terms of select loans in an effort to assist borrowers that were not related to the COVID-19 pandemic. If the borrower was experiencing financial difficulty and a concession was granted, the Company considered such modifications as troubled debt restructurings. Modifications classified as TDRs can include one or a combination of the following: rate modifications, term extensions, interest only modifications, either temporary or long-term, payment modifications, and collateral substitutions/additions. The objective of the modifications was to increase loan repayments by customers and thereby reduce net charge-offs. The modified loans are included in impaired loans for purposes of determining the level of the allowance for credit losses.

For all new TDRs, an impairment analysis is conducted. If the loan is determined to be collateral dependent, any additional amount of impairment will be calculated based on the difference between estimated collectible value and the current carrying balance of the loan. This difference could result in an increased provision and is typically charged off. If the asset is determined not to be collateral dependent, the impairment is measured on the net present value difference between the expected cash flows of the restructured loan and the cash flows which would have been received under the original terms. The effect of this could result in a requirement for additional provision to the reserve. The effect of these required provisions for the period are indicated above.