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Loans (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2023
Receivables [Abstract] |
Summary of Loan Categories | A summary of loan categories is as follows:
| December 31,
(In thousands) | 2023 |  | 2022
Commercial and industrial | $ | 498,502 |  |  | $ | 561,616 |
Real estate: |  |  |
Commercial: |  |  |
Mortgage | 118,371 |  |  | 108,166 |
Construction | 8,233 |  |  | 17,874 |
Faith-based: |  |  |
Mortgage | 381,368 |  |  | 387,114 |
Construction | 7,790 |  |  | 8,094 |
Other | 54 |  |  | 42 |
Total loans | $ | 1,014,318 |  |  | $ | 1,082,906 |
Schedule of Debt | The following table presents the aging of loans by loan categories at December 31, 2023:
| Performing |  | Nonperforming |  |
(In thousands) | Current |  | 30-59 Days |  | 60-89 Days |  | 90 Days and Over |  | Non- accrual |  | Total Loans
Commercial and industrial | $ | 498,502 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 498,502 |
Real estate |  |  |  |  |  |  |  |  |  |  |
Commercial: |  |  |  |  |  |  |  |  |  |  |
Mortgage | 118,371 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 118,371 |
Construction | 8,233 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 8,233 |
Faith-based: |  |  |  |  |  |  |  |  |  |  |
Mortgage | 381,368 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 381,368 |
Construction | 7,790 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 7,790 |
PPP | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Other | 54 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 54 |
Total | $ | 1,014,318 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 1,014,318 |
The following table presents the aging of loans by loan categories at December 31, 2022:
| Performing |  | Nonperforming |  |
(In thousands) | Current |  | 30-59 Days |  | 60-89 Days |  | 90 Days and Over |  | Non- accrual |  | Total Loans
Commercial and industrial | $ | 560,466 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 1,150 |  |  | $ | 561,616 |
Real estate |  |  |  |  |  |  |  |  |  |  |
Commercial: |  |  |  |  |  |  |  |  |  |  |
Mortgage | 108,166 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 108,166 |
Construction | 17,874 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 17,874 |
Faith-based: |  |  |  |  |  |  |  |  |  |  |
Mortgage | 387,114 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 387,114 |
Construction | 8,094 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 8,094 |
PPP | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Other | 42 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 42 |
Total | $ | 1,081,756 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 1,150 |  |  | $ | 1,082,906 |
Schedule of Credit Exposure of the Loan Portfolio | The following table presents the credit exposure of the loan portfolio by internally assigned credit grade as of December 31, 2023:
(In thousands) | Loans Subject to Normal Monitoring(1) |  | Performing Loans Subject to Special Monitoring(2) |  | Nonperforming Loans Subject to Special Monitoring(2) |  | Total Loans
Commercial and industrial | $ | 498,502 |  |  | $ | — |  |  | $ | — |  |  | $ | 498,502 |
Real estate |  |  |  |  |  |  |
Commercial: |  |  |  |  |  |  |
Mortgage | 118,371 |  |  | — |  |  | — |  |  | 118,371 |
Construction | 8,233 |  |  | — |  |  | — |  |  | 8,233 |
Faith-based: |  |  |  |  |  |  |
Mortgage | 375,865 |  |  | 5,503 |  |  | — |  |  | 381,368 |
Construction | 7,790 |  |  | — |  |  | — |  |  | 7,790 |
PPP | — |  |  | — |  |  | — |  |  | — |
Other | 54 |  |  | — |  |  | — |  |  | 54 |
Total | $ | 1,008,815 |  |  | $ | 5,503 |  |  | $ | — |  |  | $ | 1,014,318 |
(1) | Loans subject to normal monitoring involve borrowers of acceptable-to-strong credit quality and risk and have the apparent ability to satisfy their loan obligation.
(2) | Loans subject to special monitoring possess some credit deficiency or potential weakness which requires a higher level of management attention.
The following table presents the credit exposure of the loan portfolio by internally assigned credit grade as of December 31, 2022:
(In thousands) | Loans Subject to Normal Monitoring(1) |  | Performing Loans Subject to Special Monitoring(2) |  | Nonperforming Loans Subject to Special Monitoring(2) |  | Total Loans
Commercial and industrial | $ | 549,241 |  |  | $ | 11,225 |  |  | $ | 1,150 |  |  | $ | 561,616 |
Real estate |  |  |  |  |  |  |
Commercial: |  |  |  |  |  |  |
Mortgage | 108,166 |  |  | — |  |  | — |  |  | 108,166 |
Construction | 17,874 |  |  | — |  |  | — |  |  | 17,874 |
Faith-based: |  |  |  |  |  |  |
Mortgage | 386,169 |  |  | 945 |  |  | — |  |  | 387,114 |
Construction | 8,094 |  |  | — |  |  | — |  |  | 8,094 |
PPP | — |  |  | — |  |  | — |  |  | — |
Other | 42 |  |  | — |  |  | — |  |  | 42 |
Total | $ | 1,069,586 |  |  | $ | 12,170 |  |  | $ | 1,150 |  |  | $ | 1,082,906 |
(1) | Loans subject to normal monitoring involve borrowers of acceptable-to-strong credit quality and risk and have the apparent ability to satisfy their loan obligation.
(2) | Loans subject to special monitoring possess some credit deficiency or potential weakness which requires a higher level of management attention.
A summary of the ACL by category for the period ended December 31, 2023 is as follows:
(In thousands) | C&I |  | CRE |  | Faith-based CRE |  | Construction |  | Total
Allowance for credit losses on loans: |  |  |  |  |  |  |  |  |
Balance at December 31, 2022 | $ | 5,978 |  |  | $ | 940 |  |  | $ | 6,437 |  |  | $ | 184 |  |  | $ | 13,539 |
(Release of) provision for credit losses (1) | (566) |  |  | 153 |  |  | 39 |  |  | (76) |  |  | (450) |
Balance at December 31, 2023 | $ | 5,412 |  |  | $ | 1,093 |  |  | $ | 6,476 |  |  | $ | 108 |  |  | $ | 13,089 |
(1) | For the period ended December 31, 2023, there was a release of credit losses of $100,000 for unfunded commitments.
A summary of the ACL by category for the period ended December 31, 2022 is as follows:
(In thousands) | C&I |  | CRE |  | Faith-based CRE |  | Construction |  | Total
Allowance for credit losses on loans: |  |  |  |  |  |  |  |  |
Balance at January 1, 2021 | $ | 5,034 |  |  | $ | 1,031 |  |  | $ | 5,684 |  |  | $ | 292 |  |  | $ | 12,041 |
Provision for (release of) credit losses (1) | 931 |  |  | (91) |  |  | 753 |  |  | (108) |  |  | 1,485 |
Recoveries | 13 |  |  | — |  |  | — |  |  | — |  |  | 13 |
Balance at December 31, 2022 | $ | 5,978 |  |  | $ | 940 |  |  | $ | 6,437 |  |  | $ | 184 |  |  | $ | 13,539 |
(1) | For the period ended December 31, 2022, there was a release of credit losses of $135,000 for unfunded commitments.
As of December 31, 2023 and 2022, there were no loans to executive officers or directors, or their affiliates.
Summary of ACL by Category | A summary of the ACL by category for the period ended December 31, 2023 is as follows:
(In thousands) | C&I |  | CRE |  | Faith-based CRE |  | Construction |  | Total
Allowance for credit losses on loans: |  |  |  |  |  |  |  |  |
Balance at December 31, 2022 | $ | 5,978 |  |  | $ | 940 |  |  | $ | 6,437 |  |  | $ | 184 |  |  | $ | 13,539 |
(Release of) provision for credit losses (1) | (566) |  |  | 153 |  |  | 39 |  |  | (76) |  |  | (450) |
Balance at December 31, 2023 | $ | 5,412 |  |  | $ | 1,093 |  |  | $ | 6,476 |  |  | $ | 108 |  |  | $ | 13,089 |
(1) | For the period ended December 31, 2023, there was a release of credit losses of $100,000 for unfunded commitments.
A summary of the ACL by category for the period ended December 31, 2022 is as follows:
(In thousands) | C&I |  | CRE |  | Faith-based CRE |  | Construction |  | Total
Allowance for credit losses on loans: |  |  |  |  |  |  |  |  |
Balance at January 1, 2021 | $ | 5,034 |  |  | $ | 1,031 |  |  | $ | 5,684 |  |  | $ | 292 |  |  | $ | 12,041 |
Provision for (release of) credit losses (1) | 931 |  |  | (91) |  |  | 753 |  |  | (108) |  |  | 1,485 |
Recoveries | 13 |  |  | — |  |  | — |  |  | — |  |  | 13 |
Balance at December 31, 2022 | $ | 5,978 |  |  | $ | 940 |  |  | $ | 6,437 |  |  | $ | 184 |  |  | $ | 13,539 |
(1) | For the period ended December 31, 2022, there was a release of credit losses of $135,000 for unfunded commitments.

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