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INDEPENDENT BANK CORPORATION AND SUBSIDIARIES
Supplemental Data

Non-performing assets

March 31, 2026December 31, 2025September 30, 2025June 30, 2025March 31, 2025
(Dollars in thousands)
Non-accrual loans$37,775 $33,074 $22,598 $10,453 $9,026 
Loans 90 days or more past due and still accruing interest— — — — — 
Subtotal37,775 33,074 22,598 10,453 9,026 
Less:  Government guaranteed loans10,202 9,947 2,243 2,249 1,940 
Total non-performing loans27,573 23,127 20,355 8,204 7,086 
Other real estate and repossessed assets767 896 589 426 413 
Total non-performing assets$28,340 $24,023 $20,944 $8,630 $7,499 
As a percent of Portfolio Loans
Non-performing loans0.64 %0.54 %0.48 %0.20 %0.17 %
Allowance for credit losses1.48 1.48 1.49 1.47 1.47 
Non-performing assets to total assets0.51 0.44 0.38 0.16 0.14 
Allowance for credit losses as a percent of non-performing loans231.09 274.33 306.85 745.45 847.23 





Allowance for credit losses

Three months ended March 31,
20262025
LoansSecurities HTMUnfunded
Commitments(1)
LoansSecurities HTMUnfunded
Commitments
(Dollars in thousands)
Balance at beginning of period$63,445$92$5,440$59,379$132$5,131
Additions (deductions)
Provision for credit losses540(178)724(3)
Recoveries credited to allowance499550
Assets charged against the allowance(765)(618)
Additions included in non-interest expense196
Balance at end of period$63,719$92$5,262$60,035$129$5,327
Net loans charged against the allowance to average Portfolio Loans0.03 %0.01 %
(1)
Beginning in the fourth quarter of 2025, we classified the provision for unfunded lending commitments in the provision for credit losses in the Consolidated Statements of Operations.
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Capitalization

March 31, 2026December 31, 2025
(In thousands)
Subordinated debt$— $— 
Subordinated debentures39,881 39,864 
Amount not qualifying as regulatory capital(1,224)(1,224)
Amount qualifying as regulatory capital38,657 38,640 
Shareholders’ equity
Common stock307,679 307,845 
Retained earnings263,898 252,794 
Accumulated other comprehensive loss
(61,024)(57,688)
Total shareholders’ equity510,553 502,951 
Total capitalization$549,210 $541,591 

Non-Interest Income

Three months ended
March 31, 2026December 31, 2025March 31, 2025
(In thousands)
Interchange income$3,234 $3,186 $3,127 
Service charges on deposit accounts2,935 3,096 2,814 
Net gains (losses) on assets
Mortgage loans1,308 1,372 2,303 
Equity securities at fair value— — — 
Securities(26)(15)(330)
Mortgage loan servicing, net1,646 899 (636)
Investment and insurance commissions809 1,006 754 
Bank owned life insurance322 306 297 
Other1,820 2,108 2,095 
Total non-interest income$12,048 $11,958 $10,424 

Capitalized Mortgage Loan Servicing Rights
Three months ended March 31,
20262025
(In thousands)
Balance at beginning of period$31,493 $46,796 
Originated servicing rights capitalized730 855 
Change in fair value10 (2,424)
Sale of originated servicing rights (1)— (12,962)
Loss on sale of originated servicing rights (1)— (94)
Balance at end of period$32,233 $32,171 
(1)     On January 31, 2025 we sold $931.6 million of mortgage loan servicing rights (26.3% of total servicing portfolio) and transferred the servicing on March 3, 2025. This sale represented approximately $13.1 million (41.5%) of the total capitalized mortgage loan servicing right asset.
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Mortgage Loan Activity

Three months ended
March 31, 2026December 31, 2025March 31, 2025
(Dollars in thousands)
Mortgage loans originated$130,574$134,258$107,779
Mortgage loans sold84,06586,15082,618
Net gains on mortgage loans1,3081,3722,303
Net gains as a percent of mortgage loans sold  ("Loan Sales Margin")1.56 %1.59 %2.79 %
Fair value adjustments included in the Loan Sales Margin0.09 %0.05 %0.88 %

Non-Interest Expense

Three months ended
March 31, 2026December 31, 2025March 31, 2025
(In thousands)
Compensation$14,123 $13,884 $13,197 
Performance-based compensation3,648 4,820 3,441 
Payroll taxes and employee benefits4,058 3,859 3,745 
Compensation and employee benefits21,829 22,563 20,383 
Data processing3,952 3,428 3,729 
Occupancy, net2,413 2,171 2,223 
Litigation expense
1,500 — — 
Advertising1,210 991 861 
Interchange expense1,191 1,165 1,119 
Furniture, fixtures and equipment894 897 885 
FDIC deposit insurance799 589 711 
Loan and collection752 861 786 
Communications593 471 591 
Legal and professional591 787 479 
Taxes, licenses and fees
360 315 326 
Merger related expense
300 — — 
Director fees266 255 232 
Amortization of intangible assets115 122 122 
Net (gains) losses on other real estate and repossessed assets15 31 (66)
Recovery for loss reimbursement on sold loans(13)(13)(11)
Other1,544 1,445 1,892 
Total non-interest expense$38,311 $36,078 $34,262 

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Average Balances and Tax Equivalent Rates

Three Months Ended March 31,
20262025
Average
Balance
InterestRate (2)Average
Balance
InterestRate (2)
(Dollars in thousands)
Assets
Taxable loans$4,306,954 $59,161 5.54 %$4,053,593 $57,685 5.74 %
Tax-exempt loans (1)8,417 111 5.37 7,348 105 5.78 
Taxable securities534,965 3,354 2.51 619,764 4,036 2.60 
Tax-exempt securities (1)261,286 2,944 4.51 263,912 3,200 4.85 
Interest bearing cash79,636 749 3.81 117,706 1,291 4.45 
Other investments18,102 295 6.52 16,273 279 6.85 
Interest Earning Assets5,209,360 66,614 5.15 5,078,596 66,596 5.28 
Cash and due from banks56,469 57,464 
Other assets, net256,415 241,962 
Total Assets$5,522,244 $5,378,022 
Liabilities
Savings and interest-bearing checking3,008,287 11,915 1.61 2,836,290 12,840 1.84 
Time deposits817,202 6,482 3.22 871,377 8,115 3.78 
Other borrowings67,213 917 5.53 92,185 1,504 6.58 
Interest Bearing Liabilities3,892,702 19,314 2.01 %3,799,852 22,459 2.40 
Non-interest bearing deposits1,006,600 1,007,665 
Other liabilities113,419 109,214 
Shareholders’ equity509,523 461,291 
Total liabilities and shareholders’ equity$5,522,244 $5,378,022 
Net Interest Income$47,300 $44,137 
Net Interest Income as a Percent of Average Interest Earning Assets3.65 %3.49 %

(1)Interest on tax-exempt loans and securities is presented on a fully tax equivalent basis assuming a marginal tax rate of 21%.
(2)Annualized


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Commercial Loan Portfolio Analysis as of March 31, 2026

Total Commercial Loans
Watch CreditsPercent of Loan Category in Watch Credit
Loan CategoryAll LoansPerformingNon-accrualTotal
(Dollars in thousands)
Land$11,417 $13 $— $13 0.1 %
Land Development19,976 — — — — 
Construction126,121 — 14,314 14,314 11.3 
Income Producing814,531 22,152 12,696 34,848 4.3 
Owner Occupied675,873 12,109 67 12,176 1.8 
Total Commercial Real Estate Loans$1,647,918 $34,274 $27,077 $61,351 3.7 
Other Commercial Loans$619,451 $42,261 — $42,261 6.8 
Total non-performing commercial loans$27077 

Commercial Loan Portfolio Analysis as of December 31, 2025

Total Commercial Loans
Watch CreditsPercent of Loan Category in Watch Credit
Loan CategoryAll LoansPerformingNon-accrualTotal
(Dollars in thousands)
Land$10,293 $15 $— $15 0.1 %
Land Development22,808 — — — — 
Construction158,235 — 14,269 14,269 9.0 
Income Producing784,506 30,309 9,262 39,571 5.0 
Owner Occupied648,338 11,498 — 11,498 1.8 
Total Commercial Real Estate Loans$1,624,180 $41,822 $23,531 $65,353 4.0 
Other Commercial Loans$589,377 $27,929 — $27,929 4.7 
Total non-performing commercial loans$23531 
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