Schedule of impaired financing receivables

The Company’s total individually evaluated loans, including nonaccrual loans, modified loans to borrowers experiencing financial difficulty, and accreting purchase credit deteriorated (“PCD”) loans that have experienced post-acquisition declines in cash flows expected to be collected are summarized as follows:


	Commercial		Construction		Commercial
	and industrial		and land		real estate		Residential		Consumer		Total
September 30, 2023
Recorded investment in loans individually evaluated:
With no specific allowance recorded	$	—	$	366	$	7,802	$	1,401	$	—	$	9,569
With a specific allowance recorded		1,944		—		2,655		153		—		4,752
Total recorded investment in loans individually evaluated	$	1,944	$	366	$	10,457	$	1,554	$	—	$	14,321
Specific allowance on loans individually evaluated	$	1,572	$	—	$	309	$	2	$	—	$	1,883

December 31, 2022
Recorded investment in loans individually evaluated:
With no specific allowance recorded	$	89	$	—	$	11,706	$	1,991	$	—	$	13,786
With a specific allowance recorded		789		—		259		214		—		1,262
Total recorded investment in loans individually evaluated	$	878	$	—	$	11,965	$	2,205	$	—	$	15,048
Specific allowance on loans individually evaluated	$	687	$	—	$	259	$	222	$	—	$	1,168

Schedule of financing receivable credit quality indicators

The following tables present the internally assigned risk grade by class of loans at the dates indicated:


													Revolving
		Term loans - amortized cost by origination year											loans
	2023		2022		2021		2020		2019		Prior		amortized cost		Total
September 30, 2023
Commercial and industrial:
Pass	$	23,283	$	27,432	$	21,522	$	24,532	$	27,434	$	18,876	$	18,144	$	161,223
Special mention		—		—		—		1,375		977		3,302		1,701		7,355
Substandard		—		—		—		192		237		910		1,026		2,365
Total commercial and industrial	$	23,283	$	27,432	$	21,522	$	26,099	$	28,648	$	23,088	$	20,871	$	170,943
YTD gross charge-offs	$	—	$	—	$	—	$	—	$	27	$	282	$	—	$	309
Construction and land:
Pass	$	448	$	5,487	$	—	$	1,193	$	144	$	710	$	—	$	7,982
Special mention		—		—		—		—		—		56		—		56
Substandard		—		—		—		366		—		—		—		366
Total construction and land	$	448	$	5,487	$	—	$	1,559	$	144	$	766	$	—	$	8,404
Commercial real estate:
Pass	$	74,308	$	409,040	$	378,185	$	150,881	$	183,877	$	400,607	$	8,085	$	1,604,983
Special mention		—		3,448		4,667		8,582		15,437		38,990		—		71,124
Substandard		—		—		89		—		11,583		13,366		—		25,038
Total commercial real estate	$	74,308	$	412,488	$	382,941	$	159,463	$	210,897	$	452,963	$	8,085	$	1,701,145
Residential:
Pass	$	—	$	—	$	2,449	$	4,370	$	8,553	$	38,243	$	32,406	$	86,021
Special mention		—		—		—		—		—		—		—		—
Substandard		—		—		—		—		—		1,578		—		1,578
Total residential	$	—	$	—	$	2,449	$	4,370	$	8,553	$	39,821	$	32,406	$	87,599
YTD gross charge-offs	$	—	$	—	$	—	$	—	$	—	$	172	$	3	$	175
Consumer:
Pass	$	164	$	77	$	—	$	8	$	21	$	78	$	271	$	619
Special mention		—		—		—		—		—		—		—		—
Substandard		—		—		—		—		20		—		—		20
Total consumer	$	164	$	77	$	—	$	8	$	41	$	78	$	271	$	639
YTD gross charge-offs	$	—	$	—	$	—	$	—	$	—	$	—	$	3	$	3
Total loans outstanding
Risk ratings
Pass	$	98,203	$	442,036	$	402,156	$	180,984	$	220,029	$	458,514	$	58,906	$	1,860,828
Special mention		—		3,448		4,667		9,957		16,414		42,348		1,701		78,535
Substandard		—		—		89		558		11,840		15,854		1,026		29,367
Doubtful		—		—		—		—		—		—		—		—
Total loans outstanding	$	98,203	$	445,484	$	406,912	$	191,499	$	248,283	$	516,716	$	61,633	$	1,968,730
YTD gross charge-offs	$	—	$	—	$	—	$	—	$	27	$	454	$	6	$	487


													Revolving
		Term loans - amortized cost by origination year											loans
	2022		2021		2020		2019		2018		Prior		amortized cost		Total
December 31, 2022
Commercial and industrial:
Pass	$	31,599	$	34,584	$	35,173	$	30,632	$	4,731	$	25,147	$	19,962	$	181,828
Special mention		—		—		—		863		1,149		1,866		1,467		5,345
Substandard		—		—		40		166		388		762		9		1,365
Total commercial and industrial	$	31,599	$	34,584	$	35,213	$	31,661	$	6,268	$	27,775	$	21,438	$	188,538
Construction and land:
Pass	$	1,381	$	533	$	1,586	$	557	$	4,363	$	4,681	$	—	$	13,101
Special mention		—		—		—		—		62		—		—		62
Substandard		—		—		—		—		—		—		—		—
Total construction and land	$	1,381	$	533	$	1,586	$	557	$	4,425	$	4,681	$	—	$	13,163
Commercial real estate:
Pass	$	409,014	$	392,449	$	159,744	$	201,561	$	110,143	$	355,795	$	992	$	1,629,698
Special mention		—		—		3,591		17,210		7,919		29,561		—		58,281
Substandard		—		—		—		5,184		241		11,312		—		16,737
Total commercial real estate	$	409,014	$	392,449	$	163,335	$	223,955	$	118,303	$	396,668	$	992	$	1,704,716
Residential:
Pass	$	423	$	4,536	$	6,343	$	10,229	$	14,537	$	37,170	$	34,889	$	108,127
Special mention		—		—		—		244		—		—		3		247
Substandard		—		—		203		—		1,184		845		—		2,232
Total residential	$	423	$	4,536	$	6,546	$	10,473	$	15,721	$	38,015	$	34,892	$	110,606
Consumer:
Pass	$	539	$	10	$	1,691	$	61	$	40	$	131	$	1,690	$	4,162
Special mention		—		—		—		—		—		—		—		—
Substandard		—		—		—		21		—		—		—		21
Total consumer	$	539	$	10	$	1,691	$	82	$	40	$	131	$	1,690	$	4,183
Total loans outstanding
Risk ratings
Pass	$	442,956	$	432,112	$	204,536	$	243,040	$	133,816	$	422,924	$	57,532	$	1,936,916
Special mention		—		—		3,590		18,317		9,130		31,428		1,470		63,935
Substandard		—		—		243		5,371		1,814		12,918		9		20,355
Doubtful		—		—		—		—		—		—		—		—
Total loans outstanding	$	442,956	$	432,112	$	208,369	$	266,728	$	144,760	$	467,270	$	59,011	$	2,021,206