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LOANS AND ALLOWANCE FOR LOAN LOSSES (Tables) | 12 Months Ended
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Dec. 31, 2019
Receivables [Abstract] |
Summary of Loan Portfolio, Excluding Residential Loans Held for Sale | The following table presents the loan portfolio by segment and class, excluding residential LHFS, at December 31, 2019 and 2018.
| 2019 |  | 2018
Commercial real estate: |  |  |
Owner-occupied | $ | 170,884 |  |  | $ | 129,650 |
Non-owner occupied | 361,050 |  |  | 252,794 |
Multi-family | 106,893 |  |  | 78,933 |
Non-owner occupied residential | 120,038 |  |  | 100,367 |
Acquisition and development: |  |  |
1-4 family residential construction | 15,865 |  |  | 7,385 |
Commercial and land development | 41,538 |  |  | 42,051 |
Commercial and industrial | 214,554 |  |  | 160,964 |
Municipal | 47,057 |  |  | 50,982 |
Residential mortgage: |  |  |
First lien | 336,372 |  |  | 235,296 |
Home equity – term | 14,030 |  |  | 12,208 |
Home equity – lines of credit | 165,314 |  |  | 143,616 |
Installment and other loans | 50,735 |  |  | 33,411 |
Total loans (1) | $ | 1,644,330 |  |  | $ | 1,247,657 |
(1) Includes $395.9 million and $135.0 million of acquired loans at December 31, 2019 and 2018, respectively.
Summary of Ratings Based On Internal Risk Rating System | The following summarizes the Company’s loan portfolio ratings based on its internal risk rating system at December 31, 2019 and 2018:
| Pass |  | Special Mention |  | Non-Impaired Substandard |  | Impaired - Substandard |  | Doubtful |  | PCI Loans |  | Total
December 31, 2019 |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |  |
Owner-occupied | $ | 151,161 |  |  | $ | 4,513 |  |  | $ | 3,163 |  |  | $ | 5,872 |  |  | $ | — |  |  | $ | 6,175 |  |  | $ | 170,884 |
Non-owner occupied | 342,753 |  |  | 17,152 |  |  | — |  |  | — |  |  | — |  |  | 1,145 |  |  | 361,050 |
Multi-family | 100,361 |  |  | 4,822 |  |  | 682 |  |  | 345 |  |  | — |  |  | 683 |  |  | 106,893 |
Non-owner occupied residential | 111,697 |  |  | 4,534 |  |  | 1,115 |  |  | 235 |  |  | — |  |  | 2,457 |  |  | 120,038 |
Acquisition and development: |  |  |  |  |  |  |  |  |  |  |  |  |
1-4 family residential construction | 15,865 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 15,865 |
Commercial and land development | 39,939 |  |  | 206 |  |  | 1,393 |  |  | — |  |  | — |  |  | — |  |  | 41,538 |
Commercial and industrial | 198,951 |  |  | 1,133 |  |  | 8,899 |  |  | 1,763 |  |  | — |  |  | 3,808 |  |  | 214,554 |
Municipal | 42,649 |  |  | 4,408 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 47,057 |
Residential mortgage: |  |  |  |  |  |  |  |  |  |  |  |  |
First lien | 323,040 |  |  | 978 |  |  | — |  |  | 2,590 |  |  | — |  |  | 9,764 |  |  | 336,372 |
Home equity – term | 13,774 |  |  | 74 |  |  | 149 |  |  | 13 |  |  | — |  |  | 20 |  |  | 14,030 |
Home equity – lines of credit | 164,469 |  |  | 74 |  |  | 38 |  |  | 733 |  |  | — |  |  | — |  |  | 165,314 |
Installment and other loans | 50,497 |  |  | — |  |  | — |  |  | 85 |  |  | — |  |  | 153 |  |  | 50,735 |
| $ | 1,555,156 |  |  | $ | 37,894 |  |  | $ | 15,439 |  |  | $ | 11,636 |  |  | $ | — |  |  | $ | 24,205 |  |  | $ | 1,644,330 |
December 31, 2018 |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |  |
Owner-occupied | $ | 121,903 |  |  | $ | 3,024 |  |  | $ | 987 |  |  | $ | 1,880 |  |  | $ | — |  |  | $ | 1,856 |  |  | $ | 129,650 |
Non-owner occupied | 242,136 |  |  | 10,008 |  |  | — |  |  | — |  |  | — |  |  | 650 |  |  | 252,794 |
Multi-family | 71,482 |  |  | 5,886 |  |  | 717 |  |  | 131 |  |  | — |  |  | 717 |  |  | 78,933 |
Non-owner occupied residential | 97,590 |  |  | 736 |  |  | 1,197 |  |  | 309 |  |  | — |  |  | 535 |  |  | 100,367 |
Acquisition and development: |  |  |  |  |  |  |  |  |  |  |  |  |
1-4 family residential construction | 7,385 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 7,385 |
Commercial and land development | 41,251 |  |  | 25 |  |  | 583 |  |  | — |  |  | — |  |  | 192 |  |  | 42,051 |
Commercial and industrial | 150,286 |  |  | 2,278 |  |  | 2,940 |  |  | 286 |  |  | — |  |  | 5,174 |  |  | 160,964 |
Municipal | 50,982 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 50,982 |
Residential mortgage: |  |  |  |  |  |  |  |  |  |  |  |  |
First lien | 229,971 |  |  | — |  |  | — |  |  | 2,877 |  |  | — |  |  | 2,448 |  |  | 235,296 |
Home equity – term | 12,170 |  |  | — |  |  | — |  |  | 16 |  |  | — |  |  | 22 |  |  | 12,208 |
Home equity – lines of credit | 142,638 |  |  | 165 |  |  | 15 |  |  | 798 |  |  | — |  |  | — |  |  | 143,616 |
Installment and other loans | 33,229 |  |  | 15 |  |  | 1 |  |  | — |  |  | — |  |  | 166 |  |  | 33,411 |
| $ | 1,201,023 |  |  | $ | 22,137 |  |  | $ | 6,440 |  |  | $ | 6,297 |  |  | $ | — |  |  | $ | 11,760 |  |  | $ | 1,247,657 |
Summary of Impaired Loans by Class | The following table, which excludes PCI loans, summarizes impaired loans by segment and class, segregated by those for which a specific allowance was required and those for which a specific allowance was not required at December 31, 2019 and 2018. The recorded investment in loans excludes accrued interest receivable due to insignificance. Related allowances established generally pertain to those loans in which loan forbearance agreements were in the process of being negotiated or updated appraisals were pending and any partial charge-off will be recorded when final information is received.
| Impaired Loans with a Specific Allowance |  |  |  |  |  | Impaired Loans with No Specific Allowance |  |
| Recorded Investment (Book Balance) |  | Unpaid Principal Balance (Legal Balance) |  | Related Allowance |  | Recorded Investment (Book Balance) |  | Unpaid Principal Balance (Legal Balance)
December 31, 2019 |  |  |  |  |  |  |  |  |
Commercial real estate: |  |  |  |  |  |  |  |  |
Owner-occupied | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 5,872 |  |  | $ | 8,086 |
Multi-family | — |  |  | — |  |  | — |  |  | 345 |  |  | 569 |
Non-owner occupied residential | — |  |  | — |  |  | — |  |  | 235 |  |  | 422 |
Commercial and industrial | — |  |  | — |  |  | — |  |  | 1,763 |  |  | 3,361 |
Residential mortgage: |  |  |  |  |  |  |  |  |
First lien | 425 |  |  | 425 |  |  | 36 |  |  | 2,165 |  |  | 3,164 |
Home equity—term | — |  |  | — |  |  | — |  |  | 13 |  |  | 15 |
Home equity—lines of credit | — |  |  | — |  |  | — |  |  | 733 |  |  | 1,077 |
Installment and other loans | — |  |  | — |  |  | — |  |  | 85 |  |  | 97 |
| $ | 425 |  |  | $ | 425 |  |  | $ | 36 |  |  | $ | 11,211 |  |  | $ | 16,791 |
December 31, 2018 |  |  |  |  |  |  |  |  |
Commercial real estate: |  |  |  |  |  |  |  |  |
Owner-occupied | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 1,880 |  |  | $ | 2,576 |
Multi-family | — |  |  | — |  |  | — |  |  | 131 |  |  | 336 |
Non-owner occupied residential | — |  |  | — |  |  | — |  |  | 309 |  |  | 632 |
Commercial and industrial | — |  |  | — |  |  | — |  |  | 286 |  |  | 457 |
Residential mortgage: |  |  |  |  |  |  |  |  |
First lien | 743 |  |  | 743 |  |  | 38 |  |  | 2,134 |  |  | 2,727 |
Home equity—term | — |  |  | — |  |  | — |  |  | 16 |  |  | 23 |
Home equity—lines of credit | — |  |  | — |  |  | — |  |  | 798 |  |  | 1,081 |
| $ | 743 |  |  | $ | 743 |  |  | $ | 38 |  |  | $ | 5,554 |  |  | $ | 7,832 |
Summary of Average Recorded Investment in Impaired Loans and Related Interest Income | The following table, which excludes PCI loans, summarizes the average recorded investment in impaired loans and related recognized interest income for the years ended December 31, 2019, 2018 and 2017.
| 2019 |  |  |  | 2018 |  |  |  | 2017 |  |
| Average Impaired Balance |  | Interest Income Recognized |  | Average Impaired Balance |  | Interest Income Recognized |  | Average Impaired Balance |  | Interest Income Recognized
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |
Owner-occupied | $ | 2,455 |  |  | $ | 2 |  |  | $ | 1,495 |  |  | $ | 2 |  |  | $ | 1,000 |  |  | $ | 6 |
Non-owner occupied | 46 |  |  | — |  |  | 1,842 |  |  | — |  |  | 392 |  |  | — |
Multi-family | 152 |  |  | — |  |  | 148 |  |  | — |  |  | 182 |  |  | — |
Non-owner occupied residential | 217 |  |  | — |  |  | 346 |  |  | — |  |  | 418 |  |  | — |
Acquisition and development: |  |  |  |  |  |  |  |  |  |  |
1-4 family residential construction | — |  |  | — |  |  | 181 |  |  | — |  |  | 154 |  |  | — |
Commercial and land development | 21 |  |  | — |  |  | 1 |  |  | — |  |  | — |  |  | — |
Commercial and industrial | 683 |  |  | — |  |  | 322 |  |  | — |  |  | 413 |  |  | — |
Residential mortgage: |  |  |  |  |  |  |  |  |  |  |
First lien | 2,582 |  |  | 50 |  |  | 3,234 |  |  | 59 |  |  | 4,012 |  |  | 58 |
Home equity – term | 13 |  |  | — |  |  | 19 |  |  | — |  |  | 61 |  |  | — |
Home equity – lines of credit | 750 |  |  | 2 |  |  | 657 |  |  | 2 |  |  | 488 |  |  | 2 |
Installment and other loans | 13 |  |  | — |  |  | 4 |  |  | — |  |  | 10 |  |  | — |
| $ | 6,932 |  |  | $ | 54 |  |  | $ | 8,249 |  |  | $ | 63 |  |  | $ | 7,130 |  |  | $ | 66 |
Schedule of Impaired Loans That Are TDRs | The following table presents impaired loans that are TDRs, with the recorded investment at December 31, 2019 and 2018.
| 2019 |  |  |  | 2018 |  |
| Number of Contracts |  | Recorded Investment |  | Number of Contracts |  | Recorded Investment
Accruing: |  |  |  |  |  |  |
Commercial real estate: |  |  |  |  |  |  |
Owner-occupied | 1 |  |  | $ | 30 |  |  | 1 |  |  | $ | 39 |
Residential mortgage: |  |  |  |  |  |  |
First lien | 9 |  |  | 931 |  |  | 11 |  |  | 1,069 |
Home equity - lines of credit | 1 |  |  | 18 |  |  | 1 |  |  | 24 |
| 11 |  |  | 979 |  |  | 13 |  |  | 1,132 |
Nonaccruing: |  |  |  |  |  |  |
Commercial real estate: |  |  |  |  |  |  |
Owner-occupied | 4 |  |  | 1,909 |  |  | 1 |  |  | 37 |
Residential mortgage: |  |  |  |  |  |  |
First lien | 5 |  |  | 359 |  |  | 8 |  |  | 658 |
| 9 |  |  | 2,268 |  |  | 9 |  |  | 695 |
| 20 |  |  | $ | 3,247 |  |  | 22 |  |  | $ | 1,827 |
Schedule of Number of Loans Modified | The following table presents the number of loans modified, and their pre-modification and post-modification investment balances for the years ended December 31, 2019, and 2017. There were no loans modified during 2018.
| Number of Contracts |  | Pre- Modification Investment Balance |  | Post- Modification Investment Balance
December 31, 2019 |  |  |  |  |
Commercial real estate: |  |  |  |  |
Owner-occupied | 3 |  |  | $ | 1,866 |  |  | $ | 1,881 |
December 31, 2017 |  |  |  |  |
Commercial real estate: |  |  |  |  |
Owner-occupied | 2 |  |  | $ | 119 |  |  | $ | 119 |
Schedule of Classes of Loan Portfolio Summarized by Aging Categories | The following table presents the classes of the loan portfolio summarized by aging categories of performing loans and nonaccrual loans at December 31, 2019 and 2018.
|  |  | Days Past Due |  |  |  |  |  |  |  |  |  |
| Current |  | 30-59 |  | 60-89 |  | 90+ (still accruing) |  | Total Past Due |  | Non- Accrual |  | Total Loans
December 31, 2019 |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |  |
Owner-occupied | $ | 158,723 |  |  | $ | 144 |  |  | $ | — |  |  | $ | — |  |  | $ | 144 |  |  | $ | 5,842 |  |  | $ | 164,709 |
Non-owner occupied | 359,425 |  |  | 480 |  |  | — |  |  | — |  |  | 480 |  |  | — |  |  | 359,905 |
Multi-family | 105,865 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 345 |  |  | 106,210 |
Non-owner occupied residential | 116,370 |  |  | 841 |  |  | 66 |  |  | 69 |  |  | 976 |  |  | 235 |  |  | 117,581 |
Acquisition and development: |  |  |  |  |  |  |  |  |  |  |  |  |
1-4 family residential construction | 15,587 |  |  | 278 |  |  | — |  |  | — |  |  | 278 |  |  | — |  |  | 15,865 |
Commercial and land development | 40,403 |  |  | 1,135 |  |  | — |  |  | — |  |  | 1,135 |  |  | — |  |  | 41,538 |
Commercial and industrial | 208,668 |  |  | 315 |  |  | — |  |  | — |  |  | 315 |  |  | 1,763 |  |  | 210,746 |
Municipal | 47,057 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 47,057 |
Residential mortgage: |  |  |  |  |  |  |  |  |  |  |  |  |
First lien | 314,473 |  |  | 9,092 |  |  | 1,234 |  |  | 150 |  |  | 10,476 |  |  | 1,659 |  |  | 326,608 |
Home equity – term | 13,993 |  |  | — |  |  | 4 |  |  | — |  |  | 4 |  |  | 13 |  |  | 14,010 |
Home equity – lines of credit | 163,907 |  |  | 417 |  |  | 275 |  |  | — |  |  | 692 |  |  | 715 |  |  | 165,314 |
Installment and other loans | 50,224 |  |  | 236 |  |  | 37 |  |  | — |  |  | 273 |  |  | 85 |  |  | 50,582 |
Subtotal | 1,594,695 |  |  | 12,938 |  |  | 1,616 |  |  | 219 |  |  | 14,773 |  |  | 10,657 |  |  | 1,620,125 |
Loans acquired with credit deterioration: |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |  |
Owner-occupied | 6,015 |  |  | — |  |  | 129 |  |  | 31 |  |  | 160 |  |  | — |  |  | 6,175 |
Non-owner occupied | 564 |  |  | — |  |  | — |  |  | 581 |  |  | 581 |  |  | — |  |  | 1,145 |
Multi-family | 683 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 683 |
Non-owner occupied residential | 1,710 |  |  | 105 |  |  | 111 |  |  | 531 |  |  | 747 |  |  | — |  |  | 2,457 |
Commercial and industrial | 3,792 |  |  | — |  |  | — |  |  | 16 |  |  | 16 |  |  | — |  |  | 3,808 |
Residential mortgage: |  |  |  |  |  |  |  |  |  |  |  |  |
First lien | 6,308 |  |  | 1,857 |  |  | 745 |  |  | 854 |  |  | 3,456 |  |  | — |  |  | 9,764 |
Home equity – term | 16 |  |  | 4 |  |  | — |  |  | — |  |  | 4 |  |  | — |  |  | 20 |
Installment and other loans | 131 |  |  | 22 |  |  | — |  |  | — |  |  | 22 |  |  | — |  |  | 153 |
Subtotal | 19,219 |  |  | 1,988 |  |  | 985 |  |  | 2,013 |  |  | 4,986 |  |  | — |  |  | 24,205 |
| $ | 1,613,914 |  |  | $ | 14,926 |  |  | $ | 2,601 |  |  | $ | 2,232 |  |  | $ | 19,759 |  |  | $ | 10,657 |  |  | $ | 1,644,330 |
|  |  | Days Past Due |  |  |  |  |  |  |  |  |  |
| Current |  | 30-59 |  | 60-89 |  | 90+ (still accruing) |  | Total Past Due |  | Non- Accrual |  | Total Loans
December 31, 2018 |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |  |
Owner-occupied | $ | 125,887 |  |  | $ | 66 |  |  | $ | — |  |  | $ | — |  |  | $ | 66 |  |  | $ | 1,841 |  |  | $ | 127,794 |
Non-owner occupied | 252,144 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 252,144 |
Multi-family | 78,085 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 131 |  |  | 78,216 |
Non-owner occupied residential | 99,268 |  |  | 226 |  |  | 29 |  |  | — |  |  | 255 |  |  | 309 |  |  | 99,832 |
Acquisition and development: |  |  |  |  |  |  |  |  |  |  |  |  |
1-4 family residential construction | 7,385 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 7,385 |
Commercial and land development | 41,822 |  |  | 37 |  |  | — |  |  | — |  |  | 37 |  |  | — |  |  | 41,859 |
Commercial and industrial | 154,988 |  |  | 411 |  |  | 105 |  |  | — |  |  | 516 |  |  | 286 |  |  | 155,790 |
Municipal | 50,982 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 50,982 |
Residential mortgage: |  |  |  |  |  |  |  |  |  |  |  |  |
First lien | 228,714 |  |  | 1,592 |  |  | 734 |  |  | — |  |  | 2,326 |  |  | 1,808 |  |  | 232,848 |
Home equity – term | 11,487 |  |  | 678 |  |  | 5 |  |  | — |  |  | 683 |  |  | 16 |  |  | 12,186 |
Home equity – lines of credit | 142,394 |  |  | 420 |  |  | 28 |  |  | — |  |  | 448 |  |  | 774 |  |  | 143,616 |
Installment and other loans | 33,135 |  |  | 66 |  |  | 44 |  |  | — |  |  | 110 |  |  | — |  |  | 33,245 |
Subtotal | 1,226,291 |  |  | 3,496 |  |  | 945 |  |  | — |  |  | 4,441 |  |  | 5,165 |  |  | 1,235,897 |
Loans acquired with credit deterioration: |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |  |
Owner-occupied | 1,784 |  |  | — |  |  | 72 |  |  | — |  |  | 72 |  |  | — |  |  | 1,856 |
Non-owner occupied | 650 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 650 |
Multi-family | 717 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 717 |
Non-owner occupied residential | 535 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 535 |
Acquisition and development: |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial and land development | 192 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 192 |
Commercial and industrial | 4,943 |  |  | 231 |  |  | — |  |  | — |  |  | 231 |  |  | — |  |  | 5,174 |
Residential mortgage: |  |  |  |  |  |  |  |  |  |  |  |  |
First lien | 1,971 |  |  | 382 |  |  | 42 |  |  | 53 |  |  | 477 |  |  | — |  |  | 2,448 |
Home equity – term | 17 |  |  | 5 |  |  | — |  |  | — |  |  | 5 |  |  | — |  |  | 22 |
Installment and other loans | 149 |  |  | 13 |  |  | — |  |  | 4 |  |  | 17 |  |  | — |  |  | 166 |
Subtotal | 10,958 |  |  | 631 |  |  | 114 |  |  | 57 |  |  | 802 |  |  | — |  |  | 11,760 |
| $ | 1,237,249 |  |  | $ | 4,127 |  |  | $ | 1,059 |  |  | $ | 57 |  |  | $ | 5,243 |  |  | $ | 5,165 |  |  | $ | 1,247,657 |
Schedule of Activity in Allowance for Loan Losses | The following table presents activity in the ALL for the years ended December 31, 2019, 2018 and 2017.
| Commercial |  |  |  |  |  |  |  |  |  | Consumer |  |  |  |  |  |  |  |
| Commercial Real Estate |  | Acquisition and Development |  | Commercial and Industrial |  | Municipal |  | Total |  | Residential Mortgage |  | Installment and Other |  | Total |  | Unallocated |  | Total
December 31, 2019 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance, beginning of year | $ | 6,876 |  |  | $ | 817 |  |  | $ | 1,656 |  |  | $ | 98 |  |  | $ | 9,447 |  |  | $ | 3,753 |  |  | $ | 244 |  |  | $ | 3,997 |  |  | $ | 570 |  |  | $ | 14,014 |
Provision for loan losses | 515 |  |  | 139 |  |  | 841 |  |  | 2 |  |  | 1,497 |  |  | (347) |  |  | 180 |  |  | (167) |  |  | (430) |  |  | 900 |
Charge-offs | (25) |  |  | — |  |  | (299) |  |  | — |  |  | (324) |  |  | (386) |  |  | (155) |  |  | (541) |  |  | — |  |  | (865) |
Recoveries | 268 |  |  | 3 |  |  | 158 |  |  | — |  |  | 429 |  |  | 127 |  |  | 50 |  |  | 177 |  |  | — |  |  | 606 |
Balance, end of year | $ | 7,634 |  |  | $ | 959 |  |  | $ | 2,356 |  |  | $ | 100 |  |  | $ | 11,049 |  |  | $ | 3,147 |  |  | $ | 319 |  |  | $ | 3,466 |  |  | $ | 140 |  |  | $ | 14,655 |
December 31, 2018 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance, beginning of year | $ | 6,763 |  |  | $ | 417 |  |  | $ | 1,446 |  |  | $ | 84 |  |  | $ | 8,710 |  |  | $ | 3,400 |  |  | $ | 211 |  |  | $ | 3,611 |  |  | $ | 475 |  |  | $ | 12,796 |
Provision for loan losses | (442) |  |  | 396 |  |  | 209 |  |  | 14 |  |  | 177 |  |  | 363 |  |  | 165 |  |  | 528 |  |  | 95 |  |  | 800 |
Charge-offs | (17) |  |  | (7) |  |  | — |  |  | — |  |  | (24) |  |  | (148) |  |  | (292) |  |  | (440) |  |  | — |  |  | (464) |
Recoveries | 572 |  |  | 11 |  |  | 1 |  |  | — |  |  | 584 |  |  | 138 |  |  | 160 |  |  | 298 |  |  | — |  |  | 882 |
Balance, end of year | $ | 6,876 |  |  | $ | 817 |  |  | $ | 1,656 |  |  | $ | 98 |  |  | $ | 9,447 |  |  | $ | 3,753 |  |  | $ | 244 |  |  | $ | 3,997 |  |  | $ | 570 |  |  | $ | 14,014 |
December 31, 2017 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance, beginning of year | $ | 7,530 |  |  | $ | 580 |  |  | $ | 1,074 |  |  | $ | 54 |  |  | $ | 9,238 |  |  | $ | 2,979 |  |  | $ | 144 |  |  | $ | 3,123 |  |  | $ | 414 |  |  | $ | 12,775 |
Provision for loan losses | 38 |  |  | (167) |  |  | 333 |  |  | 30 |  |  | 234 |  |  | 531 |  |  | 174 |  |  | 705 |  |  | 61 |  |  | 1,000 |
Charge-offs | (835) |  |  | — |  |  | (85) |  |  | — |  |  | (920) |  |  | (180) |  |  | (166) |  |  | (346) |  |  | — |  |  | (1,266) |
Recoveries | 30 |  |  | 4 |  |  | 124 |  |  | — |  |  | 158 |  |  | 70 |  |  | 59 |  |  | 129 |  |  | — |  |  | 287 |
Balance, end of year | $ | 6,763 |  |  | $ | 417 |  |  | $ | 1,446 |  |  | $ | 84 |  |  | $ | 8,710 |  |  | $ | 3,400 |  |  | $ | 211 |  |  | $ | 3,611 |  |  | $ | 475 |  |  | $ | 12,796 |
Summary of Ending Loan Balance Individually Evaluated for Impairment | The following table summarizes the ending loan balances individually evaluated for impairment based upon loan segment, as well as the related ALL loss allocation for each at December 31, 2019 and 2018. PCI loans are excluded from loans individually evaluated for impairment.
| Commercial |  |  |  |  |  |  |  |  |  | Consumer |  |  |  |  |  |  |  |
| Commercial Real Estate |  | Acquisition and Development |  | Commercial and Industrial |  | Municipal |  | Total |  | Residential Mortgage |  | Installment and Other |  | Total |  | Unallocated |  | Total
December 31, 2019 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Loans allocated by: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for impairment | $ | 6,452 |  |  | $ | — |  |  | $ | 1,763 |  |  | $ | — |  |  | $ | 8,215 |  |  | $ | 3,336 |  |  | $ | 85 |  |  | $ | 3,421 |  |  | $ | — |  |  | $ | 11,636 |
Collectively evaluated for impairment | 752,413 |  |  | 57,403 |  |  | 212,791 |  |  | 47,057 |  |  | 1,069,664 |  |  | 512,380 |  |  | 50,650 |  |  | 563,030 |  |  | — |  |  | 1,632,694 |
| $ | 758,865 |  |  | $ | 57,403 |  |  | $ | 214,554 |  |  | $ | 47,057 |  |  | $ | 1,077,879 |  |  | $ | 515,716 |  |  | $ | 50,735 |  |  | $ | 566,451 |  |  | $ | — |  |  | $ | 1,644,330 |
Allowance for loan losses allocated by: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for impairment | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 36 |  |  | $ | — |  |  | $ | 36 |  |  | $ | — |  |  | $ | 36 |
Collectively evaluated for impairment | 7,634 |  |  | 959 |  |  | 2,356 |  |  | 100 |  |  | 11,049 |  |  | 3,111 |  |  | 319 |  |  | 3,430 |  |  | 140 |  |  | 14,619 |
| $ | 7,634 |  |  | $ | 959 |  |  | $ | 2,356 |  |  | $ | 100 |  |  | $ | 11,049 |  |  | $ | 3,147 |  |  | $ | 319 |  |  | $ | 3,466 |  |  | $ | 140 |  |  | $ | 14,655 |
December 31, 2018 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Loans allocated by: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for impairment | $ | 2,320 |  |  | $ | — |  |  | $ | 286 |  |  | $ | — |  |  | $ | 2,606 |  |  | $ | 3,691 |  |  | $ | — |  |  | $ | 3,691 |  |  | $ | — |  |  | $ | 6,297 |
Collectively evaluated for impairment | 559,424 |  |  | 49,436 |  |  | 160,678 |  |  | 50,982 |  |  | 820,520 |  |  | 387,429 |  |  | 33,411 |  |  | 420,840 |  |  | — |  |  | 1,241,360 |
| $ | 561,744 |  |  | $ | 49,436 |  |  | $ | 160,964 |  |  | $ | 50,982 |  |  | $ | 823,126 |  |  | $ | 391,120 |  |  | $ | 33,411 |  |  | $ | 424,531 |  |  | $ | — |  |  | $ | 1,247,657 |
Allowance for loan losses allocated by: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for impairment | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 38 |  |  | $ | — |  |  | $ | 38 |  |  | $ | — |  |  | $ | 38 |
Collectively evaluated for impairment | 6,876 |  |  | 817 |  |  | 1,656 |  |  | 98 |  |  | 9,447 |  |  | 3,715 |  |  | 244 |  |  | 3,959 |  |  | 570 |  |  | 13,976 |
| $ | 6,876 |  |  | $ | 817 |  |  | $ | 1,656 |  |  | $ | 98 |  |  | $ | 9,447 |  |  | $ | 3,753 |  |  | $ | 244 |  |  | $ | 3,997 |  |  | $ | 570 |  |  | $ | 14,014 |
Schedule of Activity for the Accretable Yield of Purchased Impaired Loans | The following table provides activity for the accretable yield of purchased impaired loans for the years ended December 31, 2019 and 2018.
| 2019 |  | 2018 |  |
Accretable yield, beginning of period | $ | 2,065 |  |  |  | $ | — |  |  |
New loans purchased | 3,497 |  |  |  | 2,243 |  |  |
Accretion of income | (2,336) |  |  |  | (178) |  |  |
Reclassifications from nonaccretable difference due to improvement in expected cash flows | 2,444 |  |  |  | — |  |  |
Other changes, net | 1,280 |  |  |  | — |  |  |
Accretable yield, end of period | $ | 6,950 |  |  |  | $ | 2,065 |  |  |

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