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LOANS AND ALLOWANCE FOR LOAN LOSSES (Tables) | 9 Months Ended
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Sep. 30, 2022
Receivables [Abstract] |
Summary of Loan Portfolio, Excluding Residential Loans Held for Sale, Broken Out by Classes | The following table presents the loan portfolio by segment and class, excluding residential mortgage LHFS, at September 30, 2022 and December 31, 2021:
| September 30, 2022 |  | December 31, 2021
Commercial real estate: |  |  |
Owner occupied | $ | 313,125 |  |  | $ | 238,668 |
Non-owner occupied | 573,605 |  |  | 551,783 |
Multi-family | 114,561 |  |  | 93,255 |
Non-owner occupied residential | 105,267 |  |  | 106,112 |
Acquisition and development: |  |  |
1-4 family residential construction | 20,810 |  |  | 12,279 |
Commercial and land development | 148,512 |  |  | 93,925 |
Commercial and industrial (1) | 378,574 |  |  | 485,728 |
Municipal | 12,683 |  |  | 14,989 |
Residential mortgage: |  |  |
First lien | 220,970 |  |  | 198,831 |
Home equity - term | 5,869 |  |  | 6,081 |
Home equity - lines of credit | 180,267 |  |  | 160,705 |
Installment and other loans | 13,684 |  |  | 17,630 |
Total loans | $ | 2,087,927 |  |  | $ | 1,979,986 |
(1) This balance includes $17.0 million and $189.9 million of SBA PPP loans, net of deferred fees and costs, at September 30, 2022 and December 31, 2021, respectively.
Loan Portfolio Ratings Based on Internal Risk Rating System | The following table summarizes the Company’s loan portfolio ratings based on its internal risk rating system at September 30, 2022 and December 31, 2021:
| Pass |  | Special Mention |  | Non-Impaired Substandard |  | Impaired - Substandard |  | Doubtful |  | PCI Loans |  | Total
September 30, 2022 |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied | $ | 302,001 |  |  | $ | 3,392 |  |  | $ | 2,649 |  |  | $ | 2,849 |  |  | $ | — |  |  | $ | 2,234 |  |  | $ | 313,125 |
Non-owner occupied | 566,996 |  |  | 3,931 |  |  | 2,388 |  |  | — |  |  | — |  |  | 290 |  |  | 573,605 |
Multi-family | 106,306 |  |  | 8,010 |  |  | 245 |  |  | — |  |  | — |  |  | — |  |  | 114,561 |
Non-owner occupied residential | 102,136 |  |  | 1,979 |  |  | 493 |  |  | 90 |  |  | — |  |  | 569 |  |  | 105,267 |
Acquisition and development: |  |  |  |  |  |  |  |  |  |  |  |  |
1-4 family residential construction | 20,810 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 20,810 |
Commercial and land development | 132,621 |  |  | 15,891 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 148,512 |
Commercial and industrial | 349,319 |  |  | 20,891 |  |  | 6,236 |  |  | 45 |  |  | — |  |  | 2,083 |  |  | 378,574 |
Municipal | 12,683 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 12,683 |
Residential mortgage: |  |  |  |  |  |  |  |  |  |  |  |  |
First lien | 213,812 |  |  | — |  |  | 223 |  |  | 2,593 |  |  | — |  |  | 4,342 |  |  | 220,970 |
Home equity - term | 5,849 |  |  | — |  |  | — |  |  | 5 |  |  | — |  |  | 15 |  |  | 5,869 |
Home equity - lines of credit | 179,850 |  |  | — |  |  | 45 |  |  | 372 |  |  | — |  |  | — |  |  | 180,267 |
Installment and other loans | 13,639 |  |  | — |  |  | — |  |  | 38 |  |  | — |  |  | 7 |  |  | 13,684 |
| $ | 2,006,022 |  |  | $ | 54,094 |  |  | $ | 12,279 |  |  | $ | 5,992 |  |  | $ | — |  |  | $ | 9,540 |  |  | $ | 2,087,927 |
December 31, 2021 |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied | $ | 219,250 |  |  | $ | 7,239 |  |  | $ | 6,087 |  |  | $ | 3,763 |  |  | $ | — |  |  | $ | 2,329 |  |  | $ | 238,668 |
Non-owner occupied | 528,010 |  |  | 23,297 |  |  | 166 |  |  | — |  |  | — |  |  | 310 |  |  | 551,783 |
Multi-family | 84,414 |  |  | 8,238 |  |  | 603 |  |  | — |  |  | — |  |  | — |  |  | 93,255 |
Non-owner occupied residential | 102,588 |  |  | 1,065 |  |  | 1,153 |  |  | 122 |  |  | — |  |  | 1,184 |  |  | 106,112 |
Acquisition and development: |  |  |  |  |  |  |  |  |  |  |  |  |
1-4 family residential construction | 12,279 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 12,279 |
Commercial and land development | 92,049 |  |  | 1,385 |  |  | 491 |  |  | — |  |  | — |  |  | — |  |  | 93,925 |
Commercial and industrial | 470,579 |  |  | 7,917 |  |  | 4,720 |  |  | 250 |  |  | — |  |  | 2,262 |  |  | 485,728 |
Municipal | 14,989 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 14,989 |
Residential mortgage: |  |  |  |  |  |  |  |  |  |  |  |  |
First lien | 191,386 |  |  | — |  |  | 225 |  |  | 2,635 |  |  | — |  |  | 4,585 |  |  | 198,831 |
Home equity - term | 6,058 |  |  | — |  |  | — |  |  | 7 |  |  | — |  |  | 16 |  |  | 6,081 |
Home equity - lines of credit | 160,203 |  |  | 20 |  |  | 46 |  |  | 436 |  |  | — |  |  | — |  |  | 160,705 |
Installment and other loans | 17,584 |  |  | — |  |  | — |  |  | 40 |  |  | — |  |  | 6 |  |  | 17,630 |
| $ | 1,899,389 |  |  | $ | 49,161 |  |  | $ | 13,491 |  |  | $ | 7,253 |  |  | $ | — |  |  | $ | 10,692 |  |  | $ | 1,979,986 |
Impaired Loans by Segment and Class | The following table, which excludes accruing 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 September 30, 2022 and December 31, 2021. 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)
September 30, 2022 |  |  |  |  |  |  |  |  |
Commercial real estate: |  |  |  |  |  |  |  |  |
Owner-occupied | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 2,849 |  |  | $ | 3,840 |
Non-owner occupied residential | — |  |  | — |  |  | — |  |  | 90 |  |  | 211 |
Commercial and industrial | — |  |  | — |  |  | — |  |  | 45 |  |  | 306 |
Residential mortgage: |  |  |  |  |  |  |  |  |
First lien | 233 |  |  | 233 |  |  | 28 |  |  | 2,360 |  |  | 3,181 |
Home equity—term | — |  |  | — |  |  | — |  |  | 5 |  |  | 8 |
Home equity—lines of credit | — |  |  | — |  |  | — |  |  | 372 |  |  | 609 |
Installment and other loans | — |  |  | — |  |  | — |  |  | 38 |  |  | 38 |
| $ | 233 |  |  | $ | 233 |  |  | $ | 28 |  |  | $ | 5,759 |  |  | $ | 8,193 |
December 31, 2021 |  |  |  |  |  |  |  |  |
Commercial real estate: |  |  |  |  |  |  |  |  |
Owner-occupied | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 3,763 |  |  | $ | 4,902 |
Non-owner occupied residential | — |  |  | — |  |  | — |  |  | 122 |  |  | 259 |
Commercial and industrial | — |  |  | — |  |  | — |  |  | 250 |  |  | 547 |
Residential mortgage: |  |  |  |  |  |  |  |  |
First lien | 341 |  |  | 341 |  |  | 28 |  |  | 2,294 |  |  | 3,337 |
Home equity—term | — |  |  | — |  |  | — |  |  | 7 |  |  | 10 |
Home equity—lines of credit | — |  |  | — |  |  | — |  |  | 436 |  |  | 653 |
Installment and other loans | — |  |  | — |  |  | — |  |  | 40 |  |  | 40 |
| $ | 341 |  |  | $ | 341 |  |  | $ | 28 |  |  | $ | 6,912 |  |  | $ | 9,748 |
Average Recorded Investment in Impaired Loans and Related Interest Income | The following table, which excludes accruing PCI loans, summarizes the average recorded investment in impaired loans and related recognized interest income for the three and nine months ended September 30, 2022 and 2021:
| 2022 |  | 2021
| Average Impaired Balance |  | Interest Income Recognized |  | Average Impaired Balance |  | Interest Income Recognized
Three Months Ended September 30, |  |  |  |  |  |  |
Commercial real estate: |  |  |  |  |  |  |
Owner-occupied | $ | 2,881 |  |  | $ | — |  |  | $ | 4,179 |  |  | $ | — |
Non-owner occupied residential | 93 |  |  | — |  |  | 232 |  |  | — |
Commercial and industrial | 51 |  |  | — |  |  | 3,073 |  |  | — |
Residential mortgage: |  |  |  |  |  |  |
First lien | 2,390 |  |  | 10 |  |  | 2,541 |  |  | 11 |
Home equity – term | 5 |  |  | — |  |  | 10 |  |  | — |
Home equity - lines of credit | 382 |  |  | — |  |  | 463 |  |  | — |
Installment and other loans | 43 |  |  | — |  |  | 24 |  |  | — |
| $ | 5,845 |  |  | $ | 10 |  |  | $ | 10,522 |  |  | $ | 11 |
Nine Months Ended September 30, |  |  |  |  |  |  |
Commercial real estate: |  |  |  |  |  |  |
Owner occupied | $ | 3,126 |  |  | $ | — |  |  | $ | 3,848 |  |  | $ | 1 |
Multi-family | — |  |  | — |  |  | 7 |  |  | — |
Non-owner occupied residential | 100 |  |  | — |  |  | 252 |  |  | — |
Acquisition and development: |  |  |  |  |  |  |
Commercial and land development | — |  |  | — |  |  | 246 |  |  | — |
Commercial and industrial | 132 |  |  | — |  |  | 3,046 |  |  | — |
Residential mortgage: |  |  |  |  |  |  |
First lien | 2,370 |  |  | 25 |  |  | 2,575 |  |  | 32 |
Home equity - term | 6 |  |  | — |  |  | 12 |  |  | — |
Home equity - lines of credit | 407 |  |  | — |  |  | 547 |  |  | — |
Installment and other loans | 45 |  |  | — |  |  | 17 |  |  | — |
| $ | 6,186 |  |  | $ | 25 |  |  | $ | 10,550 |  |  | $ | 33 |
Troubled Debt Restructurings | The following table presents impaired loans that are TDRs, with the recorded investment at September 30, 2022 and December 31, 2021:
| September 30, 2022 |  | December 31, 2021
| Number of Contracts |  | Recorded Investment |  | Number of Contracts |  | Recorded Investment
Accruing: |  |  |  |  |  |  |
Residential mortgage: |  |  |  |  |  |  |
First lien | 8 |  |  | $ | 689 |  |  | 8 |  |  | $ | 804 |
Nonaccruing: |  |  |  |  |  |  |
Residential mortgage: |  |  |  |  |  |  |
First lien | 4 |  |  | 219 |  |  | 5 |  |  | 285 |
Installment and other loans | 1 |  |  | 3 |  |  | — |  |  | — |
| 5 |  |  | 222 |  |  | 5 |  |  | 285 |
| 13 |  |  | $ | 911 |  |  | 13 |  |  | $ | 1,089 |
Loan Portfolio Summarized by Aging Categories of Performing Loans and Nonaccrual Loans | The following table presents the classes of loan portfolio summarized by aging categories of performing loans and nonaccrual loans at September 30, 2022 and December 31, 2021:
|  |  | Days Past Due |  |  |  |  |  |
| Current |  | 30-59 |  | 60-89 |  | 90+ (still accruing) |  | Total Past Due |  | Non- Accrual |  | Total Loans
September 30, 2022 |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied | $ | 307,819 |  |  | $ | 223 |  |  | $ | — |  |  | $ | — |  |  | $ | 223 |  |  | $ | 2,849 |  |  | $ | 310,891 |
Non-owner occupied | 573,233 |  |  | 82 |  |  | — |  |  | — |  |  | 82 |  |  | — |  |  | 573,315 |
Multi-family | 114,561 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 114,561 |
Non-owner occupied residential | 104,502 |  |  | 106 |  |  | — |  |  | — |  |  | 106 |  |  | 90 |  |  | 104,698 |
Acquisition and development: |  |  |  |  |  |  |  |  |  |  |  |  |
1-4 family residential construction | 20,810 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 20,810 |
Commercial and land development | 148,512 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 148,512 |
Commercial and industrial | 376,166 |  |  | 11 |  |  | 269 |  |  | — |  |  | 280 |  |  | 45 |  |  | 376,491 |
Municipal | 12,683 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 12,683 |
Residential mortgage: |  |  |  |  |  |  |  |  |  |  |  |  |
First lien | 213,733 |  |  | 746 |  |  | 219 |  |  | 26 |  |  | 991 |  |  | 1,904 |  |  | 216,628 |
Home equity - term | 5,849 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 5 |  |  | 5,854 |
Home equity - lines of credit | 179,365 |  |  | 107 |  |  | 423 |  |  | — |  |  | 530 |  |  | 372 |  |  | 180,267 |
Installment and other loans | 13,521 |  |  | 105 |  |  | 13 |  |  | — |  |  | 118 |  |  | 38 |  |  | 13,677 |
Subtotal | 2,070,754 |  |  | 1,380 |  |  | 924 |  |  | 26 |  |  | 2,330 |  |  | 5,303 |  |  | 2,078,387 |
Loans acquired with credit deterioration: |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied | 2,234 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 2,234 |
Non-owner occupied | 290 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 290 |
Non-owner occupied residential | 458 |  |  | — |  |  | — |  |  | 111 |  |  | 111 |  |  | — |  |  | 569 |
Commercial and industrial | 2,083 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 2,083 |
Residential mortgage: |  |  |  |  |  |  |  |  |  |  |  |  |
First lien | 4,130 |  |  | 8 |  |  | 109 |  |  | 95 |  |  | 212 |  |  | — |  |  | 4,342 |
Home equity - term | 15 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 15 |
Installment and other loans | 7 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 7 |
Subtotal | 9,217 |  |  | 8 |  |  | 109 |  |  | 206 |  |  | 323 |  |  | — |  |  | 9,540 |
| $ | 2,079,971 |  |  | $ | 1,388 |  |  | $ | 1,033 |  |  | $ | 232 |  |  | $ | 2,653 |  |  | $ | 5,303 |  |  | $ | 2,087,927 |
|  |  | Days Past Due |  |  |  |  |  |
| Current |  | 30-59 |  | 60-89 |  | 90+ (still accruing) |  | Total Past Due |  | Non- Accrual |  | Total Loans
December 31, 2021 |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied | $ | 231,371 |  |  | $ | 314 |  |  | $ | — |  |  | $ | 891 |  |  | $ | 1,205 |  |  | $ | 3,763 |  |  | $ | 236,339 |
Non-owner occupied | 551,473 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 551,473 |
Multi-family | 93,255 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 93,255 |
Non-owner occupied residential | 104,645 |  |  | 161 |  |  | — |  |  | — |  |  | 161 |  |  | 122 |  |  | 104,928 |
Acquisition and development: |  |  |  |  |  |  |  |  |  |  |  |  |
1-4 family residential construction | 12,279 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 12,279 |
Commercial and land development | 93,793 |  |  | 132 |  |  | — |  |  | — |  |  | 132 |  |  | — |  |  | 93,925 |
Commercial and industrial | 483,088 |  |  | 128 |  |  | — |  |  | — |  |  | 128 |  |  | 250 |  |  | 483,466 |
Municipal | 14,989 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 14,989 |
Residential mortgage: |  |  |  |  |  |  |  |  |  |  |  |  |
First lien | 189,043 |  |  | 2,995 |  |  | 281 |  |  | 96 |  |  | 3,372 |  |  | 1,831 |  |  | 194,246 |
Home equity - term | 6,042 |  |  | 16 |  |  | — |  |  | — |  |  | 16 |  |  | 7 |  |  | 6,065 |
Home equity - lines of credit | 159,628 |  |  | 641 |  |  | — |  |  | — |  |  | 641 |  |  | 436 |  |  | 160,705 |
Installment and other loans | 17,467 |  |  | 109 |  |  | 8 |  |  | — |  |  | 117 |  |  | 40 |  |  | 17,624 |
Subtotal | 1,957,073 |  |  | 4,496 |  |  | 289 |  |  | 987 |  |  | 5,772 |  |  | 6,449 |  |  | 1,969,294 |
Loans acquired with credit deterioration: |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied | 2,329 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 2,329 |
Non-owner occupied | 310 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 310 |
Non-owner occupied residential | 479 |  |  | — |  |  | 587 |  |  | 118 |  |  | 705 |  |  | — |  |  | 1,184 |
Commercial and industrial | 2,262 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 2,262 |
Residential mortgage: |  |  |  |  |  |  |  |  |  |  |  |  |
First lien | 3,937 |  |  | 387 |  |  | 166 |  |  | 95 |  |  | 648 |  |  | — |  |  | 4,585 |
Home equity - term | 15 |  |  | — |  |  | — |  |  | 1 |  |  | 1 |  |  | — |  |  | 16 |
Installment and other loans | 6 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 6 |
Subtotal | 9,338 |  |  | 387 |  |  | 753 |  |  | 214 |  |  | 1,354 |  |  | — |  |  | 10,692 |
| $ | 1,966,411 |  |  | $ | 4,883 |  |  | $ | 1,042 |  |  | $ | 1,201 |  |  | $ | 7,126 |  |  | $ | 6,449 |  |  | $ | 1,979,986 |
Summary of Activity in the ALL and Ending Loan Balances Individually Evaluated for Impairment Based on Loan Segment | The following table presents the activity in the ALL for the three and nine months ended September 30, 2022 and 2021:
| Commercial |  | Consumer |  |  |  |
| Commercial Real Estate |  | Acquisition and Development |  | Commercial and Industrial |  | Municipal |  | Total |  | Residential Mortgage |  | Installment and Other |  | Total |  | Unallocated |  | Total
Three Months Ended |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
September 30, 2022 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance, beginning of period | $ | 12,294 |  |  | $ | 3,024 |  |  | $ | 4,471 |  |  | $ | 26 |  |  | $ | 19,815 |  |  | $ | 3,004 |  |  | $ | 223 |  |  | $ | 3,227 |  |  | $ | 237 |  |  | $ | 23,279 |
Provision for loan losses | 551 |  |  | 342 |  |  | 296 |  |  | (1) |  |  | 1,188 |  |  | 309 |  |  | (5) |  |  | 304 |  |  | 8 |  |  | 1,500 |
Charge-offs | — |  |  | — |  |  | (87) |  |  | — |  |  | (87) |  |  | — |  |  | (24) |  |  | (24) |  |  | — |  |  | (111) |
Recoveries | — |  |  | 1 |  |  | 32 |  |  | — |  |  | 33 |  |  | 2 |  |  | 6 |  |  | 8 |  |  | — |  |  | 41 |
Balance, end of period | $ | 12,845 |  |  | $ | 3,367 |  |  | $ | 4,712 |  |  | $ | 25 |  |  | $ | 20,949 |  |  | $ | 3,315 |  |  | $ | 200 |  |  | $ | 3,515 |  |  | $ | 245 |  |  | $ | 24,709 |
September 30, 2021 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance, beginning of period | $ | 11,315 |  |  | $ | 1,243 |  |  | $ | 3,495 |  |  | $ | 29 |  |  | $ | 16,082 |  |  | $ | 2,863 |  |  | $ | 227 |  |  | $ | 3,090 |  |  | $ | 209 |  |  | $ | 19,381 |
Provision for loan losses | (179) |  |  | 290 |  |  | 386 |  |  | (2) |  |  | 495 |  |  | (147) |  |  | 18 |  |  | (129) |  |  | (1) |  |  | 365 |
Charge-offs | (89) |  |  | — |  |  | (55) |  |  | — |  |  | (144) |  |  | — |  |  | (20) |  |  | (20) |  |  | — |  |  | (164) |
Recoveries | 305 |  |  | 8 |  |  | 60 |  |  | — |  |  | 373 |  |  | 5 |  |  | 5 |  |  | 10 |  |  | — |  |  | 383 |
Balance, end of period | $ | 11,352 |  |  | $ | 1,541 |  |  | $ | 3,886 |  |  | $ | 27 |  |  | $ | 16,806 |  |  | $ | 2,721 |  |  | $ | 230 |  |  | $ | 2,951 |  |  | $ | 208 |  |  | $ | 19,965 |
Nine Months Ended |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
September 30, 2022 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance, beginning of period | $ | 12,037 |  |  | $ | 2,062 |  |  | $ | 3,814 |  |  | $ | 30 |  |  | $ | 17,943 |  |  | $ | 2,785 |  |  | $ | 215 |  |  | $ | 3,000 |  |  | $ | 237 |  |  | $ | 21,180 |
Provision for loan losses | 776 |  |  | 1,295 |  |  | 980 |  |  | (5) |  |  | 3,046 |  |  | 508 |  |  | 13 |  |  | 521 |  |  | 8 |  |  | 3,575 |
Charge-offs | — |  |  | — |  |  | (202) |  |  | — |  |  | (202) |  |  | (10) |  |  | (42) |  |  | (52) |  |  | — |  |  | (254) |
Recoveries | 32 |  |  | 10 |  |  | 120 |  |  | — |  |  | 162 |  |  | 32 |  |  | 14 |  |  | 46 |  |  | — |  |  | 208 |
Balance, end of period | $ | 12,845 |  |  | $ | 3,367 |  |  | $ | 4,712 |  |  | $ | 25 |  |  | $ | 20,949 |  |  | $ | 3,315 |  |  | $ | 200 |  |  | $ | 3,515 |  |  | $ | 245 |  |  | $ | 24,709 |
September 30, 2021 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance, beginning of period | $ | 11,151 |  |  | $ | 1,114 |  |  | $ | 3,942 |  |  | $ | 40 |  |  | $ | 16,247 |  |  | $ | 3,362 |  |  | $ | 324 |  |  | $ | 3,686 |  |  | $ | 218 |  |  | $ | 20,151 |
Provision for loan losses | 133 |  |  | 418 |  |  | 109 |  |  | (13) |  |  | 647 |  |  | (578) |  |  | (69) |  |  | (647) |  |  | (10) |  |  | (10) |
Charge-offs | (270) |  |  | — |  |  | (621) |  |  | — |  |  | (891) |  |  | (92) |  |  | (49) |  |  | (141) |  |  | — |  |  | (1,032) |
Recoveries | 338 |  |  | 9 |  |  | 456 |  |  | — |  |  | 803 |  |  | 29 |  |  | 24 |  |  | 53 |  |  | — |  |  | 856 |
Balance, end of period | $ | 11,352 |  |  | $ | 1,541 |  |  | $ | 3,886 |  |  | $ | 27 |  |  | $ | 16,806 |  |  | $ | 2,721 |  |  | $ | 230 |  |  | $ | 2,951 |  |  | $ | 208 |  |  | $ | 19,965 |
The following table summarizes the ending loan balance individually evaluated for impairment based upon loan segment, as well as the related ALL loss allocation for each at September 30, 2022 and December 31, 2021. Accruing 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
September 30, 2022 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Loans allocated by: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for impairment | $ | 2,939 |  |  | $ | — |  |  | $ | 45 |  |  | $ | — |  |  | $ | 2,984 |  |  | $ | 2,970 |  |  | $ | 38 |  |  | $ | 3,008 |  |  | $ | — |  |  | $ | 5,992 |
Collectively evaluated for impairment | 1,103,619 |  |  | 169,322 |  |  | 378,529 |  |  | 12,683 |  |  | 1,664,153 |  |  | 404,136 |  |  | 13,646 |  |  | 417,782 |  |  | — |  |  | 2,081,935 |
| $ | 1,106,558 |  |  | $ | 169,322 |  |  | $ | 378,574 |  |  | $ | 12,683 |  |  | $ | 1,667,137 |  |  | $ | 407,106 |  |  | $ | 13,684 |  |  | $ | 420,790 |  |  | $ | — |  |  | $ | 2,087,927 |
ALL allocated by: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for impairment | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 28 |  |  | $ | — |  |  | $ | 28 |  |  | $ | — |  |  | $ | 28 |
Collectively evaluated for impairment | 12,845 |  |  | 3,367 |  |  | 4,712 |  |  | 25 |  |  | 20,949 |  |  | 3,287 |  |  | 200 |  |  | 3,487 |  |  | 245 |  |  | 24,681 |
| $ | 12,845 |  |  | $ | 3,367 |  |  | $ | 4,712 |  |  | $ | 25 |  |  | $ | 20,949 |  |  | $ | 3,315 |  |  | $ | 200 |  |  | $ | 3,515 |  |  | $ | 245 |  |  | $ | 24,709 |
December 31, 2021 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Loans allocated by: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for impairment | $ | 3,885 |  |  | $ | — |  |  | $ | 250 |  |  | $ | — |  |  | $ | 4,135 |  |  | $ | 3,078 |  |  | $ | 40 |  |  | $ | 3,118 |  |  | $ | — |  |  | $ | 7,253 |
Collectively evaluated for impairment | 985,933 |  |  | 106,204 |  |  | 485,478 |  |  | 14,989 |  |  | 1,592,604 |  |  | 362,539 |  |  | 17,590 |  |  | 380,129 |  |  | — |  |  | 1,972,733 |
| $ | 989,818 |  |  | $ | 106,204 |  |  | $ | 485,728 |  |  | $ | 14,989 |  |  | $ | 1,596,739 |  |  | $ | 365,617 |  |  | $ | 17,630 |  |  | $ | 383,247 |  |  | $ | — |  |  | $ | 1,979,986 |
ALL allocated by: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for impairment | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 28 |  |  | $ | — |  |  | $ | 28 |  |  | $ | — |  |  | $ | 28 |
Collectively evaluated for impairment | 12,037 |  |  | 2,062 |  |  | 3,814 |  |  | 30 |  |  | 17,943 |  |  | 2,757 |  |  | 215 |  |  | 2,972 |  |  | 237 |  |  | 21,152 |
| $ | 12,037 |  |  | $ | 2,062 |  |  | $ | 3,814 |  |  | $ | 30 |  |  | $ | 17,943 |  |  | $ | 2,785 |  |  | $ | 215 |  |  | $ | 3,000 |  |  | $ | 237 |  |  | $ | 21,180 |
Schedule of Activity for the Accretable Yield of Purchased Impaired Loans | The following table provides activity for the accretable yield on purchased impaired loans for the three and nine months ended September 30, 2022 and 2021, respectively:
| Three Months Ended |  | Nine Months Ended
| September 30, 2022 |  | September 30, 2021 |  | September 30, 2022 |  | September 30, 2021
Accretable yield, beginning of period | $ | 2,420 |  |  | $ | 3,016 |  |  | $ | 2,661 |  |  | $ | 3,438 |
Accretion of income | (171) |  |  | (203) |  |  | (761) |  |  | (878) |
Reclassifications from nonaccretable difference due to improvement in expected cash flows | 23 |  |  | 11 |  |  | 368 |  |  | 128 |
Other changes, net | 248 |  |  | (12) |  |  | 252 |  |  | 124 |
Accretable yield, end of period | $ | 2,520 |  |  | $ | 2,812 |  |  | $ | 2,520 |  |  | $ | 2,812 |

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