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Loans and Allowance for Loan and Lease Losses | 9 Months Ended
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Sep. 30, 2014
Loans And Leases Receivable Disclosure [Abstract] |
Loans and Allowance for Loan and Lease Losses | TRIUMPH BANCORP, INC. AND SUBSIDIARIES CONDENSED NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (Dollar amounts in thousands, except per share amounts) (Unaudited) NOTE 4 - LOANS AND ALLOWANCE FOR LOAN AND LEASE LOSSES Loans at September 30, 2014 and December 31, 2013 consisted of the following:
|  | September 30, |  |  | December 31, |
|  | 2014 |  |  | 2013 |
Real estate: |  |  |  |  |  |  |  |
Commercial |  | $ | 261,836 |  |  | $ | 331,462 |
Construction, land development, land |  |  | 45,996 |  |  |  | 37,626 |
1-4 family residential properties |  |  | 80,419 |  |  |  | 91,301 |
Farmland |  |  | 20,059 |  |  |  | 20,294 |
Total real estate |  |  | 408,310 |  |  |  | 480,683 |
Commercial |  |  | 340,316 |  |  |  | 255,655 |
Factored receivables |  |  | 169,112 |  |  |  | 117,370 |
Consumer |  |  | 12,527 |  |  |  | 13,878 |
Mortgage warehouse |  |  | 46,874 |  |  |  | 13,513 |
Total |  |  | 977,139 |  |  |  | 881,099 |
Allowance for loan and lease losses |  |  | (7,320 | ) |  |  | (3,645 | )
|  | $ | 969,819 |  |  | $ | 877,454 |
Total loans include net deferred origination fees and costs totaling $1,173 and $997 at September 30, 2014 and December 31, 2013, respectively. Loans with carrying amounts of $143,971 and $166,688 at September 30, 2014 and December 31, 2013, respectively, were pledged to secure Federal Home Loan Bank advance capacity. Allowance for Loan and Lease Losses: The activity in the allowance for loan and lease losses (ALLL) during the three and nine months ended September 30, 2014 and 2013 is as follows:
|  | Beginning |  |  |  |  |  |  |  |  |  |  |  |  |  |  | Ending |
Three months ended September 30, 2014 |  | Balance |  |  | Provision |  |  | Charge-offs |  |  | Recoveries |  |  | Balance |
Real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial |  | $ | 463 |  |  | $ | (78 | ) |  | $ | — |  |  | $ | 1 |  |  | $ | 386 |
Construction, land development, land |  |  | 242 |  |  |  | 198 |  |  |  | (100 | ) |  |  | — |  |  |  | 340 |
1-4 family residential properties |  |  | 197 |  |  |  | 56 |  |  |  | (74 | ) |  |  | 3 |  |  |  | 182 |
Farmland |  |  | 11 |  |  |  | 2 |  |  |  | — |  |  |  | — |  |  |  | 13 |
Total real estate |  |  | 913 |  |  |  | 178 |  |  |  | (174 | ) |  |  | 4 |  |  |  | 921 |
Commercial |  |  | 2,332 |  |  |  | 722 |  |  |  | - |  |  |  | 3 |  |  |  | 3,057 |
Factored receivables |  |  | 2,838 |  |  |  | 397 |  |  |  | (119 | ) |  |  | 21 |  |  |  | 3,137 |
Consumer |  |  | 96 |  |  |  | 34 |  |  |  | (100 | ) |  |  | 57 |  |  |  | 87 |
Mortgage warehouse |  |  | 74 |  |  |  | 44 |  |  |  | — |  |  |  | — |  |  |  | 118 |
|  | $ | 6,253 |  |  | $ | 1,375 |  |  | $ | (393 | ) |  | $ | 85 |  |  | $ | 7,320 |
|  | Beginning |  |  |  |  |  |  |  |  |  |  |  |  |  |  | Ending |
Three months ended September 30, 2013 |  | Balance |  |  | Provision |  |  | Charge-offs |  |  | Recoveries |  |  | Balance |
Real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial |  | $ | 252 |  |  | $ | (154 | ) |  | $ | — |  |  | $ | 129 |  |  | $ | 227 |
Construction, land development, land |  |  | 46 |  |  |  | (7 | ) |  |  | — |  |  |  | — |  |  |  | 39 |
1-4 family residential properties |  |  | 98 |  |  |  | (34 | ) |  |  | (19 | ) |  |  | 25 |  |  |  | 70 |
Farmland |  |  | 5 |  |  |  | (1 | ) |  |  | — |  |  |  | — |  |  |  | 4 |
Total real estate |  |  | 401 |  |  |  | (196 | ) |  |  | (19 | ) |  |  | 154 |  |  |  | 340 |
Commercial |  |  | 502 |  |  |  | 1,538 |  |  |  | (1,473 | ) |  |  | — |  |  |  | 567 |
Factored receivables |  |  | 1,532 |  |  |  | 370 |  |  |  | (121 | ) |  |  | 3 |  |  |  | 1,784 |
Consumer |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Mortgage warehouse |  |  | 15 |  |  |  | 23 |  |  |  | — |  |  |  | — |  |  |  | 38 |
|  | $ | 2,450 |  |  | $ | 1,735 |  |  | $ | (1,613 | ) |  | $ | 157 |  |  | $ | 2,729 |
|  | Beginning |  |  |  |  |  |  |  |  |  |  |  |  |  |  | Ending |
Nine months ended September 30, 2014 |  | Balance |  |  | Provision |  |  | Charge-offs |  |  | Recoveries |  |  | Balance |
Real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial |  | $ | 348 |  |  | $ | 35 |  |  | $ | — |  |  | $ | 3 |  |  | $ | 386 |
Construction, land development, land |  |  | 110 |  |  |  | 330 |  |  |  | (100 | ) |  |  | — |  |  |  | 340 |
1-4 family residential properties |  |  | 100 |  |  |  | 240 |  |  |  | (264 | ) |  |  | 106 |  |  |  | 182 |
Farmland |  |  | 7 |  |  |  | 6 |  |  |  | — |  |  |  | — |  |  |  | 13 |
Total real estate |  |  | 565 |  |  |  | 611 |  |  |  | (364 | ) |  |  | 109 |  |  |  | 921 |
Commercial |  |  | 1,145 |  |  |  | 1,707 |  |  |  | (12 | ) |  |  | 217 |  |  |  | 3,057 |
Factored receivables |  |  | 1,842 |  |  |  | 1,533 |  |  |  | (294 | ) |  |  | 56 |  |  |  | 3,137 |
Consumer |  |  | 49 |  |  |  | 122 |  |  |  | (314 | ) |  |  | 230 |  |  |  | 87 |
Mortgage warehouse |  |  | 44 |  |  |  | 74 |  |  |  | — |  |  |  | — |  |  |  | 118 |
|  | $ | 3,645 |  |  | $ | 4,047 |  |  | $ | (984 | ) |  | $ | 612 |  |  | $ | 7,320 |
|  | Beginning |  |  |  |  |  |  |  |  |  |  |  |  |  |  | Ending |
Nine months ended September 30, 2013 |  | Balance |  |  | Provision |  |  | Charge-offs |  |  | Recoveries |  |  | Balance |
Real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial |  | $ | 261 |  |  | $ | (122 | ) |  | $ | (41 | ) |  | $ | 129 |  |  | $ | 227 |
Construction, land development, land |  |  | 40 |  |  |  | (1 | ) |  |  | — |  |  |  | — |  |  |  | 39 |
1-4 family residential properties |  |  | 227 |  |  |  | (111 | ) |  |  | (88 | ) |  |  | 42 |  |  |  | 70 |
Farmland |  |  | 5 |  |  |  | (1 | ) |  |  | — |  |  |  | — |  |  |  | 4 |
Total real estate |  |  | 533 |  |  |  | (235 | ) |  |  | (129 | ) |  |  | 171 |  |  |  | 340 |
Commercial |  |  | 172 |  |  |  | 1,861 |  |  |  | (1,473 | ) |  |  | 7 |  |  |  | 567 |
Factored receivables |  |  | 1,221 |  |  |  | 691 |  |  |  | (183 | ) |  |  | 55 |  |  |  | 1,784 |
Consumer |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Mortgage warehouse |  |  | — |  |  |  | 38 |  |  |  | — |  |  |  | — |  |  |  | 38 |
|  | $ | 1,926 |  |  | $ | 2,355 |  |  | $ | (1,785 | ) |  | $ | 233 |  |  | $ | 2,729 |
The following table presents loans individually and collectively evaluated for impairment, as well as purchased credit impaired (PCI) loans, and their respective allowance allocations:
September 30, 2014 |  | Loan Evaluation |  |  | ALLL Allocations |
|  | Individually |  |  | Collectively |  |  | PCI |  |  | Total loans |  |  | Individually |  |  | Collectively |  |  | PCI |  |  | Total ALLL |
Real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial |  | $ | 3,671 |  |  | $ | 243,632 |  |  | $ | 14,533 |  |  | $ | 261,836 |  |  | $ | — |  |  | $ | 386 |  |  | $ | — |  |  | $ | 386 |
Construction, land development, land |  |  | 12 |  |  |  | 44,512 |  |  |  | 1,472 |  |  |  | 45,996 |  |  |  | — |  |  |  | 340 |  |  |  | — |  |  |  | 340 |
1-4 family residential properties |  |  | 885 |  |  |  | 77,311 |  |  |  | 2,223 |  |  |  | 80,419 |  |  |  | — |  |  |  | 176 |  |  |  | 6 |  |  |  | 182 |
Farmland |  |  | — |  |  |  | 20,059 |  |  |  | — |  |  |  | 20,059 |  |  |  | — |  |  |  | 13 |  |  |  | — |  |  |  | 13 |
Total real estate |  |  | 4,568 |  |  |  | 385,514 |  |  |  | 18,228 |  |  |  | 408,310 |  |  |  | — |  |  |  | 915 |  |  |  | 6 |  |  |  | 921 |
Commercial |  |  | 7,092 |  |  |  | 328,507 |  |  |  | 4,717 |  |  |  | 340,316 |  |  |  | 297 |  |  |  | 2,760 |  |  |  | — |  |  |  | 3,057 |
Factored receivables |  |  | 990 |  |  |  | 168,122 |  |  |  | — |  |  |  | 169,112 |  |  |  | 849 |  |  |  | 2,288 |  |  |  | — |  |  |  | 3,137 |
Consumer |  |  | — |  |  |  | 12,527 |  |  |  | — |  |  |  | 12,527 |  |  |  | — |  |  |  | 87 |  |  |  | — |  |  |  | 87 |
Mortgage warehouse |  |  | — |  |  |  | 46,874 |  |  |  | — |  |  |  | 46,874 |  |  |  | — |  |  |  | 118 |  |  |  | — |  |  |  | 118 |
|  | $ | 12,650 |  |  | $ | 941,544 |  |  | $ | 22,945 |  |  | $ | 977,139 |  |  | $ | 1,146 |  |  | $ | 6,168 |  |  | $ | 6 |  |  | $ | 7,320 |
December 31, 2013 |  | Loan Evaluation |  |  | ALLL Allocations |
|  | Individually |  |  | Collectively |  |  | PCI |  |  | Total loans |  |  | Individually |  |  | Collectively |  |  | PCI |  |  | Total ALLL |
Real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial |  | $ | 4,489 |  |  | $ | 308,326 |  |  | $ | 18,647 |  |  | $ | 331,462 |  |  | $ | — |  |  | $ | 348 |  |  | $ | — |  |  | $ | 348 |
Construction, land development, land |  |  | — |  |  |  | 35,585 |  |  |  | 2,041 |  |  |  | 37,626 |  |  |  | — |  |  |  | 110 |  |  |  | — |  |  |  | 110 |
1-4 family residential properties |  |  | 842 |  |  |  | 87,987 |  |  |  | 2,472 |  |  |  | 91,301 |  |  |  | 14 |  |  |  | 79 |  |  |  | 7 |  |  |  | 100 |
Farmland |  |  | — |  |  |  | 20,294 |  |  |  | — |  |  |  | 20,294 |  |  |  | — |  |  |  | 7 |  |  |  | — |  |  |  | 7 |
Total real estate |  |  | 5,331 |  |  |  | 452,192 |  |  |  | 23,160 |  |  |  | 480,683 |  |  |  | 14 |  |  |  | 544 |  |  |  | 7 |  |  |  | 565 |
Commercial |  |  | 5,495 |  |  |  | 248,129 |  |  |  | 2,031 |  |  |  | 255,655 |  |  |  | 15 |  |  |  | 1,130 |  |  |  | — |  |  |  | 1,145 |
Factored receivables |  |  | 763 |  |  |  | 116,607 |  |  |  | — |  |  |  | 117,370 |  |  |  | 417 |  |  |  | 1,425 |  |  |  | — |  |  |  | 1,842 |
Consumer |  |  | — |  |  |  | 13,878 |  |  |  | — |  |  |  | 13,878 |  |  |  | — |  |  |  | 49 |  |  |  | — |  |  |  | 49 |
Mortgage warehouse |  |  | — |  |  |  | 13,513 |  |  |  | — |  |  |  | 13,513 |  |  |  | — |  |  |  | 44 |  |  |  | — |  |  |  | 44 |
|  | $ | 11,589 |  |  | $ | 844,319 |  |  | $ | 25,191 |  |  | $ | 881,099 |  |  | $ | 446 |  |  | $ | 3,192 |  |  | $ | 7 |  |  | $ | 3,645 |
The following is a summary of information pertaining to impaired loans at September 30, 2014 and December 31, 2013:
|  | Impaired Loans and Purchased Credit |  |  | Impaired Loans |
|  | Impaired Loans With a Valuation Allowance |  |  | Without a Valuation Allowance |
|  | Recorded |  |  | Unpaid |  |  | Related |  |  | Recorded |  |  | Unpaid |
September 30, 2014 |  | Investment |  |  | Principal |  |  | Allowance |  |  | Investment |  |  | Principal |
Real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 1,938 |  |  | $ | 1,957 |
Construction, land development, land |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 12 |  |  |  | 24 |
1-4 family residential properties |  |  | 327 |  |  |  | 505 |  |  |  | 6 |  |  |  | 730 |  |  |  | 1,055 |
Farmland |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Total real estate |  |  | 327 |  |  |  | 505 |  |  |  | 6 |  |  |  | 2,680 |  |  |  | 3,036 |
Commercial |  |  | 1,029 |  |  |  | 1,058 |  |  |  | 297 |  |  |  | 6,064 |  |  |  | 6,293 |
Factored receivables |  |  | 990 |  |  |  | 990 |  |  |  | 849 |  |  |  | — |  |  |  | — |
Consumer |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Mortgage warehouse |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
|  | $ | 2,346 |  |  | $ | 2,553 |  |  | $ | 1,152 |  |  | $ | 8,744 |  |  | $ | 9,329 |
|  | Impaired Loans and Purchased Credit |  |  | Impaired Loans |
|  | Impaired Loans With a Valuation Allowance |  |  | Without a Valuation Allowance |
|  | Recorded |  |  | Unpaid |  |  | Related |  |  | Recorded |  |  | Unpaid |
December 31, 2013 |  | Investment |  |  | Principal |  |  | Allowance |  |  | Investment |  |  | Principal |
Real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 114 |  |  | $ | 131 |
Construction, land development, land |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
1-4 family residential properties |  |  | 127 |  |  |  | 169 |  |  |  | 21 |  |  |  | 157 |  |  |  | 166 |
Farmland |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Total real estate |  |  | 127 |  |  |  | 169 |  |  |  | 21 |  |  |  | 271 |  |  |  | 297 |
Commercial |  |  | 215 |  |  |  | 215 |  |  |  | 15 |  |  |  | 5,224 |  |  |  | 5,454 |
Factored receivables |  |  | 762 |  |  |  | 762 |  |  |  | 417 |  |  |  | 1 |  |  |  | — |
Consumer |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Mortgage warehouse |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
|  | $ | 1,104 |  |  | $ | 1,146 |  |  | $ | 453 |  |  | $ | 5,496 |  |  | $ | 5,751 |
|  | Three Months Ended |  |  | Three Months Ended |
|  | September 30, 2014 |  |  | September 30, 2013 |
|  | Average |  |  | Interest |  |  | Average |  |  | Interest |
|  | Impaired Loans |  |  | Recognized |  |  | Impaired Loans |  |  | Recognized |
Real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial |  | $ | 2,201 |  |  | $ | 17 |  |  | $ | 3,432 |  |  | $ | 156 |
Construction, land development, land |  |  | 1 |  |  |  | 1 |  |  |  | — |  |  |  | — |
1-4 family residential properties |  |  | 1,035 |  |  |  | 18 |  |  |  | 301 |  |  |  | 8 |
Farmland |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Total real estate |  |  | 3,237 |  |  |  | 36 |  |  |  | 3,733 |  |  |  | 164 |
Commercial |  |  | 5,952 |  |  |  | 3 |  |  |  | 2,642 |  |  |  | — |
Factored receivables |  |  | 381 |  |  |  | — |  |  |  | 690 |  |  |  | — |
Consumer |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Mortgage warehouse |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
|  | $ | 9,570 |  |  | $ | 39 |  |  | $ | 7,065 |  |  | $ | 164 |
|  | Nine Months Ended |  |  | Nine Months Ended |
|  | September 30, 2014 |  |  | September 30, 2013 |
|  | Average |  |  | Interest |  |  | Average |  |  | Interest |
|  | Impaired Loans |  |  | Recognized |  |  | Impaired Loans |  |  | Recognized |
Real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial |  | $ | 2,375 |  |  | $ | 206 |  |  | $ | 3,427 |  |  | $ | 470 |
Construction, land development, land |  |  | 2 |  |  |  | 1 |  |  |  | — |  |  |  | — |
1-4 family residential properties |  |  | 1,068 |  |  |  | 164 |  |  |  | 326 |  |  |  | 25 |
Farmland |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Total real estate |  |  | 3,445 |  |  |  | 371 |  |  |  | 3,753 |  |  |  | 495 |
Commercial |  |  | 6,549 |  |  |  | 44 |  |  |  | 2,642 |  |  |  | — |
Factored receivables |  |  | 381 |  |  |  | — |  |  |  | 830 |  |  |  | — |
Consumer |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Mortgage warehouse |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
|  | $ | 10,375 |  |  | $ | 415 |  |  | $ | 7,225 |  |  | $ | 495 |
Loans included in the above tables are non-PCI impaired loans and PCI loans that have deteriorated subsequent to acquisition and as a result have been deemed impaired and an allowance recorded. PCI loans that have not deteriorated subsequent to acquisition are not considered impaired and therefore do not require an allowance and are excluded from the tables above. The following table presents the unpaid principal and recorded investment for loans at September 30, 2014 and December 31, 2013. The difference between the unpaid principal balance and recorded investment is principally associated with (1) premiums and discounts associated with acquisition date fair value adjustments on acquired loans (both PCI and non-PCI), (2) net deferred origination costs and fees, and (3) previous charge-offs.
|  | Recorded |  |  | Unpaid |  |  |  |  |
September 30, 2014 |  | Investment |  |  | Principal |  |  | Difference |
Real estate: |  |  |  |  |  |  |  |  |  |  |  |
Commercial |  | $ | 261,836 |  |  | $ | 277,087 |  |  | $ | (15,251 | )
Construction, land development, land |  |  | 45,996 |  |  |  | 47,925 |  |  |  | (1,929 | )
1-4 family residential properties |  |  | 80,419 |  |  |  | 84,220 |  |  |  | (3,801 | )
Farmland |  |  | 20,059 |  |  |  | 19,973 |  |  |  | 86 |
Total real estate |  |  | 408,310 |  |  |  | 429,205 |  |  |  | (20,895 | )
Commercial |  |  | 340,316 |  |  |  | 344,115 |  |  |  | (3,799 | )
Factored receivables |  |  | 169,112 |  |  |  | 170,281 |  |  |  | (1,169 | )
Consumer |  |  | 12,527 |  |  |  | 12,604 |  |  |  | (77 | )
Mortgage warehouse |  |  | 46,874 |  |  |  | 46,874 |  |  |  | — |
|  | $ | 977,139 |  |  | $ | 1,003,079 |  |  | $ | (25,940 | )
|  | Recorded |  |  | Unpaid |  |  |  |  |
December 31, 2013 |  | Investment |  |  | Principal |  |  | Difference |
Real estate: |  |  |  |  |  |  |  |  |  |  |  |
Commercial |  | $ | 331,462 |  |  | $ | 351,521 |  |  | $ | (20,059 | )
Construction, land development, land |  |  | 37,626 |  |  |  | 41,034 |  |  |  | (3,408 | )
1-4 family residential properties |  |  | 91,301 |  |  |  | 96,742 |  |  |  | (5,441 | )
Farmland |  |  | 20,294 |  |  |  | 20,145 |  |  |  | 149 |
Total real estate |  |  | 480,683 |  |  |  | 509,442 |  |  |  | (28,759 | )
Commercial |  |  | 255,655 |  |  |  | 260,384 |  |  |  | (4,729 | )
Factored receivables |  |  | 117,370 |  |  |  | 118,057 |  |  |  | (687 | )
Consumer |  |  | 13,878 |  |  |  | 14,006 |  |  |  | (128 | )
Mortgage warehouse |  |  | 13,513 |  |  |  | 13,513 |  |  |  | — |
|  | $ | 881,099 |  |  | $ | 915,402 |  |  | $ | (34,303 | )
At September 30, 2014 and December 31, 2013, the Company had on deposit $16,435 and $10,653, respectively, of customer reserves associated with factored receivables. These deposits represent customer reserves held to settle any payment disputes or collection shortfalls and are reported as deposits in the consolidated balance sheets. Past Due and Nonaccrual Loans: The following is a summary of contractually past due and nonaccrual loans at September 30, 2014 and December 31, 2013:
|  |  |  |  |  | Past Due 90 |  |  |  |  |  |  |  |  |
|  | 30-89 Days |  |  | Days or More |  |  |  |  |  |  |  |  |
September 30, 2014 |  | Past Due |  |  | Still Accruing |  |  | Nonaccrual |  |  | Total |
Real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial |  | $ | 855 |  |  | $ | — |  |  | $ | 5,094 |  |  | $ | 5,949 |
Construction, land development, land |  |  | 75 |  |  |  | — |  |  |  | 12 |  |  |  | 87 |
1-4 family residential properties |  |  | 779 |  |  |  | 2 |  |  |  | 1,469 |  |  |  | 2,250 |
Farmland |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Total real estate |  |  | 1,709 |  |  |  | 2 |  |  |  | 6,575 |  |  |  | 8,286 |
Commercial |  |  | 110 |  |  |  | — |  |  |  | 10,176 |  |  |  | 10,286 |
Factored receivables |  |  | 5,664 |  |  |  | 813 |  |  |  | — |  |  |  | 6,477 |
Consumer |  |  | 407 |  |  |  | 2 |  |  |  | — |  |  |  | 409 |
Mortgage warehouse |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
|  | $ | 7,890 |  |  | $ | 817 |  |  | $ | 16,751 |  |  | $ | 25,458 |
|  |  |  |  |  | Past Due 90 |  |  |  |  |  |  |  |  |
|  | 30-89 Days |  |  | Days or More |  |  |  |  |  |  |  |  |
December 31, 2013 |  | Past Due |  |  | Still Accruing |  |  | Nonaccrual |  |  | Total |
Real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial |  | $ | 2,959 |  |  | $ | 47 |  |  | $ | 5,417 |  |  | $ | 8,423 |
Construction, land development, land |  |  | 690 |  |  |  | — |  |  |  | — |  |  |  | 690 |
1-4 family residential properties |  |  | 1,803 |  |  |  | 19 |  |  |  | 1,392 |  |  |  | 3,214 |
Farmland |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Total real estate |  |  | 5,452 |  |  |  | 66 |  |  |  | 6,809 |  |  |  | 12,327 |
Commercial |  |  | 2,155 |  |  |  | 11 |  |  |  | 5,494 |  |  |  | 7,660 |
Factored receivables |  |  | 3,836 |  |  |  | — |  |  |  | 89 |  |  |  | 3,925 |
Consumer |  |  | 591 |  |  |  | 2 |  |  |  | — |  |  |  | 593 |
Mortgage warehouse |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
|  | $ | 12,034 |  |  | $ | 79 |  |  | $ | 12,392 |  |  | $ | 24,505 |
Credit Quality Information: The Company categorizes loans into risk categories based on relevant information about the ability of borrowers to service their debt, including: current collateral and financial information, historical payment experience, credit documentation, public information, and current economic trends, among other factors The Company analyzes loans individually by classifying the loans as to credit risk. This analysis includes every loan and is performed on a semi-annual basis at TSB and every eighteen months for loans greater than $500 at TCB. Large groups of smaller balance homogeneous loans, such as consumer loans, are analyzed primarily based on payment status. The Company uses the following definitions for risk ratings: Pass: Loans classified as pass are loans with low to average risk and not otherwise classified as special mention, substandard or doubtful. Special Mention: Loans classified as special mention have low to acceptable risks. Liquidity, asset quality, and debt service coverage are as a whole satisfactory and performance is generally as agreed. Substandard: Loans classified as substandard are inadequately protected by the current net worth and paying capacity of the obligor or of the collateral pledged, if any. Loans so classified have a well-defined weakness or weaknesses that jeopardize the repayment of the debt. They are characterized by the distinct possibility that the institution will sustain some loss if the deficiencies are not corrected. Doubtful: Loans classified as doubtful have all the weaknesses inherent in those classified as 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. PCI: At acquisition, PCI loans had the characteristics of substandard loans and it was probable, at acquisition, that all contractually required principal payments would not be collected. The Company evaluates these loans on a projected cash flow basis with this evaluation performed quarterly. As of September 30, 2014 and December 31, 2013 based on the most recent analysis performed, the risk category of loans is as follows:
|  |  |  |  |  | Special |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
September 30, 2014 |  | Pass |  |  | Mention |  |  | Substandard |  |  | Doubtful |  |  | PCI |  |  | Total |
Real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial |  | $ | 238,251 |  |  | $ | 2,963 |  |  | $ | 6,089 |  |  | $ | — |  |  | $ | 14,533 |  |  | $ | 261,836 |
Construction, land development, land |  |  | 44,512 |  |  |  | — |  |  |  | 12 |  |  |  | — |  |  |  | 1,472 |  |  |  | 45,996 |
1-4 family residential |  |  | 77,120 |  |  |  | 231 |  |  |  | 845 |  |  |  | — |  |  |  | 2,223 |  |  |  | 80,419 |
Farmland |  |  | 20,059 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 20,059 |
Total real estate |  |  | 379,942 |  |  |  | 3,194 |  |  |  | 6,946 |  |  |  | — |  |  |  | 18,228 |  |  |  | 408,310 |
Commercial |  |  | 322,647 |  |  |  | 2,490 |  |  |  | 10,462 |  |  |  | — |  |  |  | 4,717 |  |  |  | 340,316 |
Factored receivables |  |  | 168,121 |  |  |  | — |  |  |  | 344 |  |  |  | 647 |  |  |  | — |  |  |  | 169,112 |
Consumer |  |  | 12,527 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 12,527 |
Mortgage warehouse |  |  | 46,874 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 46,874 |
|  | $ | 930,111 |  |  | $ | 5,684 |  |  | $ | 17,752 |  |  | $ | 647 |  |  | $ | 22,945 |  |  | $ | 977,139 |
|  |  |  |  |  | Special |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
December 31, 2013 |  | Pass |  |  | Mention |  |  | Substandard |  |  | Doubtful |  |  | PCI |  |  | Total |
Real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial |  | $ | 308,077 |  |  | $ | 557 |  |  | $ | 4,180 |  |  | $ | — |  |  | $ | 18,648 |  |  | $ | 331,462 |
Construction, land development, land |  |  | 35,585 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 2,041 |  |  |  | 37,626 |
1-4 family residential |  |  | 88,379 |  |  |  | — |  |  |  | 450 |  |  |  | — |  |  |  | 2,472 |  |  |  | 91,301 |
Farmland |  |  | 20,294 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 20,294 |
Total real estate |  |  | 452,335 |  |  |  | 557 |  |  |  | 4,630 |  |  |  | — |  |  |  | 23,161 |  |  |  | 480,683 |
Commercial |  |  | 247,941 |  |  |  | — |  |  |  | 5,684 |  |  |  | — |  |  |  | 2,030 |  |  |  | 255,655 |
Factored receivables |  |  | 116,607 |  |  |  | — |  |  |  | 336 |  |  |  | 427 |  |  |  | — |  |  |  | 117,370 |
Consumer |  |  | 13,878 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 13,878 |
Mortgage warehouse |  |  | 13,513 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 13,513 |
|  | $ | 844,274 |  |  | $ | 557 |  |  | $ | 10,650 |  |  | $ | 427 |  |  | $ | 25,191 |  |  | $ | 881,099 |
Troubled Debt Restructurings Troubled debt restructurings and their effects were immaterial as of September 30, 2014 and December 31, 2013 and for the three and nine months ended September 30, 2014 and 2013.

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