
	March 31,		December 31,
(in thousands)	2021		2020
Unamortized net loan origination costs	$	3,774	$	5,157
Unamortized net premium on purchased loans		(82)		(85)
Total unamortized net costs and premiums	$	3,692	$	5,072



(in thousands)	2021		2020		2019		2018		2017		Prior		Total
Commercial construction
Risk rating:
Pass	$	1,262	$	61,092	$	29,027	$	26,083	$	—	$	—	$	117,464
Special mention		—		—		—		—		—		—		—
Substandard		—		—		—		—		—		—		—
Total	$	1,262	$	61,092	$	29,027	$	26,083	$	—	$	—	$	117,464

Commercial real estate owner occupied
Risk rating:
Pass	$	915	$	14,931	$	34,446	$	30,661	$	21,587	$	118,206	$	220,746
Special mention		—		—		780		—		—		1,102		1,882
Substandard		—		—		—		262		262		10,319		10,843
Doubtful		—		—		—		188				188		376
Total	$	915	$	14,931	$	35,226	$	31,111	$	21,849	$	129,815	$	233,847

Commercial real estate non-owner occupied
Risk rating:
Pass	$	36,535	$	153,240	$	121,209	$	42,460	$	155,787	$	218,391	$	727,622
Special mention		—		—		—		118		—		1,779		1,897
Substandard		—		—		—		168		168		3,463		3,799
Doubtful		—		—		—		—		—		189		189
Total	$	36,535	$	153,240	$	121,209	$	42,746	$	155,955	$	223,822	$	733,507

Tax exempt
Risk rating:
Pass	$	678	$	1,845	$	1,131	$	14,840	$	5,470	$	22,577	$	46,541
Special mention		—		—		—		—		—		—		—
Substandard		—		—		—		—		—		—		—
Total	$	678	$	1,845	$	1,131	$	14,840	$	5,470	$	22,577	$	46,541

Commercial and industrial
Risk rating:
Pass	$	59,576	$	87,130	$	41,814	$	19,119	$	64,289	$	80,963	$	352,891
Special mention		196		351		844		744		2,683		1,150		5,969
Substandard		—		—		611		15,220		88		1,039		16,958
Doubtful		—		—		—		—		131		445		576
Total	$	59,772	$	87,481	$	43,269	$	35,083	$	67,192	$	83,598	$	376,395
(continued)

The following table summarizes credit risk exposure indicators by portfolio segment, under the incurred loss methodology, as of the period indicated:


	March 31, 2021
			Nonaccrual With No		90+ Days Past
(in thousands)	Nonaccrual		Related Allowance		Due and Accruing
Commercial construction	$	—	$	—	$	—
Commercial real estate owner occupied		1,576		895		—
Commercial real estate non-owner occupied		930		742		50
Tax exempt		—		—		—
Commercial and industrial		1,067		641		15
Residential real estate		9,142		3,405		24
Home equity		1,344		352		—
Consumer other		10		—		100
Total	$	14,069	$	6,035	$	189


	December 31, 2020
			Nonaccrual With No		90+ Days Past
(in thousands)	Nonaccrual		Related Allowance		Due and Accruing
Commercial construction	$	258	$	—	$	—
Commercial real estate owner occupied		2,400		929		—
Commercial real estate non-owner occupied		383		118		—
Tax exempt		—		—		—
Commercial and industrial		1,223		1,065		—
Residential real estate		5,883		4,948		—
Home equity		1,345		1,346		267
Consumer other		58		58		—
Total	$	11,550	$	8,464	$	267


	December 31, 2020
	Recorded		Unpaid Principal		Related		Average Recorded		Interest
(in thousands)	Investment		Balance		Allowance		Investment		Income Recognized
With no related allowance:
Construction and land development	$	—	$	—	$	—	$	—	$	—
Other commercial real estate		2,001		2,047		—		1,610		—
Commercial		1,095		1,254		—		1,140		4
Agricultural		361		150		—		114		2
Tax exempt loans		—		—		—		—		—
Residential real estate		2,745		3,165		—		1,077		17
Home equity		—		—		—		—		—
Other consumer		—		—		—		—		—

With an allowance recorded:
Construction and land development		258		258		205		203		—
Other commercial real estate		1,963		2,108		1,038		1,973		17
Commercial		282		289		164		73		—
Agricultural		—		—		—		—		—
Tax exempt loans		—		—		—		—		—
Residential real estate		887		944		106		1,865		37
Home equity		13		13		—		12		1
Other consumer		—		—		—		—		—

Total
Commercial real estate		4,222		4,413		1,243		3,786		17
Commercial and industrial		1,738		1,693		164		1,327		6
Residential real estate		3,632		4,109		106		2,942		54
Consumer		13		13		—		12		1
Total impaired loans	$	9,605	$	10,228	$	1,513	$	8,067	$	78


	March 31, 2021			March 31, 2020
		Post-Modification			Post-Modification
	Number of	Outstanding		Number of	Outstanding
(in thousands)	Modifications	Balance		Modifications	Balance
Interest rate, forbearance and maturity concession	—	$	—	4	$	467
Forbearance and interest only payments	—		—	1		25
Maturity concession	—		—	1		9
Total	—	$	—	6	$	501