XML 36 R21.htm IDEA: XBRL DOCUMENT
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LOANS (Tables) | 3 Months Ended
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Mar. 31, 2020
Receivables [Abstract] |
Summary of loans by category | Loans summarized by category as of March 31, 2020, December 31, 2019 and March 31, 2019 are as follows:
|  | March 31, |  |  | December 31, |  |  | March 31, |
(Dollars in thousands) |  | 2020 |  |  | 2019 |  |  | 2019 |
Commercial, financial and agricultural |  | $ | 50,313 |  |  | $ | 51,805 |  |  | $ | 52,289 |
Real estate: |  |  |  |  |  |  |  |  |  |  |  |
Construction |  |  | 83,547 |  |  |  | 73,512 |  |  |  | 56,234 |
Mortgage-residential |  |  | 46,471 |  |  |  | 45,357 |  |  |  | 50,732 |
Mortgage-commercial |  |  | 530,180 |  |  |  | 527,447 |  |  |  | 519,420 |
Consumer: |  |  |  |  |  |  |  |  |  |  |  |
Home equity |  |  | 28,641 |  |  |  | 28,891 |  |  |  | 30,092 |
Other |  |  | 10,377 |  |  |  | 10,016 |  |  |  | 9,653 |
Total |  | $ | 749,529 |  |  | $ | 737,028 |  |  | $ | 718,420 |
Schedule of activity in the allowance for loan losses and the recorded investment in loans receivable | The detailed activity in the allowance for loan losses and the recorded investment in loans receivable as of and for the three months ended March 31, 2020 and March 31, 2019 and for the year ended December 31, 2019 is as follows:
(Dollars in thousands) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  | Real estate |  |  | Real estate |  |  | Consumer |  |  |  |  |  |  |  |  |  |
|  |  |  |  | Real estate |  |  | Mortgage |  |  | Mortgage |  |  | Home |  |  | Consumer |  |  |  |  |  |  |
|  | Commercial |  |  | Construction |  |  | Residential |  |  | Commercial |  |  | equity |  |  | Other |  |  | Unallocated |  |  | Total |
March 31, 2020 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Allowance for loan losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance December 31, 2019 |  | $ | 427 |  |  | $ | 111 |  |  | $ | 367 |  |  | $ | 4,602 |  |  | $ | 240 |  |  | $ | 97 |  |  | $ | 783 |  |  | $ | 6,627 |
Charge-offs |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (23 | ) |  |  | — |  |  |  | (23 | )
Recoveries |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 6 |  |  |  | 1 |  |  |  | 8 |  |  |  | — |  |  |  | 15 |
Provisions |  |  | 62 |  |  |  | 37 |  |  |  | 73 |  |  |  | 923 |  |  |  | 36 |  |  |  | 30 |  |  |  | (86 | ) |  |  | 1,075 |
Ending balance March 31, 2020 |  | $ | 489 |  |  | $ | 148 |  |  | $ | 440 |  |  | $ | 5,531 |  |  | $ | 277 |  |  | $ | 112 |  |  | $ | 697 |  |  | $ | 7,694 |
Ending balances: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for impairment |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 5 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 5 |
Collectively evaluated for impairment |  |  | 489 |  |  |  | 148 |  |  |  | 440 |  |  |  | 5,526 |  |  |  | 277 |  |  |  | 112 |  |  |  | 697 |  |  |  | 7,689 |
March 31, 2020 Loans receivable: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Ending balance-total |  | $ | 50,313 |  |  | $ | 83,547 |  |  | $ | 46,471 |  |  | $ | 530,180 |  |  | $ | 28,641 |  |  | $ | 10,377 |  |  | $ | — |  |  | $ | 749,529 |
Ending balances: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for impairment |  |  | — |  |  |  | — |  |  |  | 340 |  |  |  | 2,966 |  |  |  | 68 |  |  |  | — |  |  |  | — |  |  |  | 3,374 |
Collectively evaluated for impairment |  | $ | 50,313 |  |  | $ | 83,547 |  |  | $ | 46,131 |  |  | $ | 527,214 |  |  | $ | 28,573 |  |  | $ | 10,377 |  |  | $ | — |  |  | $ | 746,155 |
(Dollars in thousands) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  | Real estate |  |  | Real estate |  |  | Consumer |  |  |  |  |  |  |  |  |  |
|  |  |  |  | Real estate |  |  | Mortgage |  |  | Mortgage |  |  | Home |  |  | Consumer |  |  |  |  |  |  |
|  | Commercial |  |  | Construction |  |  | Residential |  |  | Commercial |  |  | equity |  |  | Other |  |  | Unallocated |  |  | Total |
March 31, 2019 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Allowance for loan losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance December 31, 2018 |  | $ | 430 |  |  | $ | 89 |  |  | $ | 431 |  |  | $ | 4,318 |  |  | $ | 261 |  |  | $ | 88 |  |  | $ | 646 |  |  | $ | 6,263 |
Charge-offs |  |  | (2 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (1 | ) |  |  | (30 | ) |  |  | — |  |  |  | (33 | )
Recoveries |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 10 |  |  |  | — |  |  |  | 9 |  |  |  | — |  |  |  | 19 |
Provisions |  |  | (10 | ) |  |  | 7 |  |  |  | (19 | ) |  |  | 18 |  |  |  | 8 |  |  |  | 22 |  |  |  | 79 |  |  |  | 105 |
Ending balance March 31, 2019 |  | $ | 418 |  |  | $ | 96 |  |  | $ | 412 |  |  | $ | 4,346 |  |  | $ | 268 |  |  | $ | 89 |  |  | $ | 725 |  |  | $ | 6,354 |
Ending balances: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for impairment |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 14 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 14 |
Collectively evaluated for impairment |  |  | 418 |  |  |  | 96 |  |  |  | 412 |  |  |  | 4,332 |  |  |  | 268 |  |  |  | 89 |  |  |  | 725 |  |  |  | 6,340 |
March 31, 2019 Loans receivable: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Ending balance-total |  | $ | 52,289 |  |  | $ | 56,234 |  |  | $ | 50,732 |  |  | $ | 519,420 |  |  | $ | 30,092 |  |  | $ | 9,653 |  |  | $ | — |  |  | $ | 718,420 |
Ending balances: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for impairment |  |  | — |  |  |  | — |  |  |  | 409 |  |  |  | 4,162 |  |  |  | 57 |  |  |  | 5 |  |  |  | — |  |  |  | 4,633 |
Collectively evaluated for impairment |  | $ | 52,289 |  |  | $ | 56,234 |  |  | $ | 50,323 |  |  | $ | 515,258 |  |  | $ | 30,035 |  |  | $ | 9,648 |  |  | $ | — |  |  | $ | 713,787 |
(Dollars in thousands) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  | Real estate |  |  | Real estate |  |  | Consumer |  |  |  |  |  |  |  |  |  |
|  |  |  |  | Real estate |  |  | Mortgage |  |  | Mortgage |  |  | Home |  |  | Consumer |  |  |  |  |  |  |
|  | Commercial |  |  | Construction |  |  | Residential |  |  | Commercial |  |  | equity |  |  | Other |  |  | Unallocated |  |  | Total |
December 31, 2019 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Allowance for loan losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance December 31, 2018 |  | $ | 430 |  |  | $ | 89 |  |  | $ | 431 |  |  | $ | 4,318 |  |  | $ | 261 |  |  | $ | 88 |  |  | $ | 646 |  |  | $ | 6,263 |
Charge-offs |  |  | (12 | ) |  |  | — |  |  |  | (12 | ) |  |  | — |  |  |  | (1 | ) |  |  | (120 | ) |  |  | — |  |  |  | (145 | )
Recoveries |  |  | 3 |  |  |  | — |  |  |  | — |  |  |  | 307 |  |  |  | 15 |  |  |  | 45 |  |  |  | — |  |  |  | 370 |
Provisions |  |  | 6 |  |  |  | 22 |  |  |  | (52 | ) |  |  | (23) |  |  |  | (35 | ) |  |  | 84 |  |  |  | 137 |  |  |  | 139 |
Ending balance December 31, 2019 |  | $ | 427 |  |  | $ | 111 |  |  | $ | 367 |  |  | $ | 4,602 |  |  | $ | 240 |  |  | $ | 97 |  |  | $ | 783 |  |  | $ | 6,627 |
Ending balances: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for impairment |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 6 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 6 |
Collectively evaluated for impairment |  |  | 427 |  |  |  | 111 |  |  |  | 367 |  |  |  | 4,596 |  |  |  | 240 |  |  |  | 97 |  |  |  | 783 |  |  |  | 6,621 |
December 31, 2019 Loans receivable: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Ending balance-total |  | $ | 51,805 |  |  | $ | 73,512 |  |  | $ | 45,357 |  |  | $ | 527,447 |  |  | $ | 28,891 |  |  | $ | 10,016 |  |  | $ | — |  |  | $ | 737,028 |
Ending balances: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for impairment |  |  | 400 |  |  |  | — |  |  |  | 392 |  |  |  | 3,135 |  |  |  | 70 |  |  |  | — |  |  |  | — |  |  |  | 3,997 |
Collectively evaluated for impairment |  | $ | 51,405 |  |  | $ | 73,512 |  |  | $ | 44,965 |  |  | $ | 524,312 |  |  | $ | 28,821 |  |  | $ | 10,016 |  |  | $ | — |  |  | $ | 733,031 |
Schedule of related party loan | Related party loans and lines of credit are made on substantially the same terms, including interest rates and collateral, as those prevailing at the time for comparable transactions with unrelated persons and generally do not involve more than the normal risk of collectability. The following table presents related party loan transactions for the three months ended March 31, 2020 and March 31, 2019:
(Dollars in thousands) |  | 2020 |  |  | 2019 |
Beginning Balance December 31, |  | $ | 4,109 |  |  | $ | 5,937 |
New Loans |  |  | 55 |  |  |  | — |
Less loan repayments |  |  | 437 |  |  |  | 85 |
Ending Balance March 31, |  | $ | 3,727 |  |  | $ | 5,852 |
Schedule of loans individually evaluated and considered impaired | The following table presents at March 31, 2020 and December 31, 2019 loans individually evaluated and considered impaired under Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 310 “Accounting by Creditors for Impairment of a Loan.” Impairment includes performing troubled debt restructurings (“TDRs”).
(Dollars in thousands) |  | March 31, |  |  | December 31, |
|  | 2020 |  |  | 2019 |
Total loans considered impaired |  | $ | 3,374 |  |  | $ | 3,997 |
Loans considered impaired for which there is a related allowance for loan loss: |  |  |  |  |  |  |  |
Outstanding loan balance |  | $ | 219 |  |  | $ | 256 |
Related allowance |  | $ | 5 |  |  | $ | 6 |
Loans considered impaired and previously written down to fair value |  | $ | 2,172 |  |  | $ | 2,275 |
Average impaired loans |  | $ | 3,437 |  |  | $ | 4,431 |
Amount of interest earned during period of impairment |  | $ | 82 |  |  | $ | 263 |
Schedule of loan category and loans individually evaluated and considered impaired | The following tables are by loan category and present at March 31, 2020, March 31, 2019 and December 31, 2019, loans individually evaluated and considered impaired under FASB ASC 310 “Accounting by Creditors for Impairment of a Loan.” Impairment includes performing TDRs.
(Dollars in thousands) |  |  |  |  |  |  |  |  |  |  | Three months ended |
|  |  |  |  | Unpaid |  |  |  |  |  | Average |  |  | Interest |
March 31, 2020 |  | Recorded |  |  | Principal |  |  | Related |  |  | Recorded |  |  | Income |
|  | Investment |  |  | Balance |  |  | Allowance |  |  | Investment |  |  | Recognized |
With no allowance recorded: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Construction |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Mortgage-residential |  |  | 340 |  |  |  | 431 |  |  |  | — |  |  |  | 339 |  |  |  | 6 |
Mortgage-commercial |  |  | 2,747 |  |  |  | 5,161 |  |  |  | — |  |  |  | 2,797 |  |  |  | 72 |
Consumer: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Home Equity |  |  | 68 |  |  |  | 72 |  |  |  | — |  |  |  | 69 |  |  |  | 1 |
Other |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
With an allowance recorded: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Construction |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Mortgage-residential |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Mortgage-commercial |  |  | 219 |  |  |  | 219 |  |  |  | 5 |  |  |  | 232 |  |  |  | 3 |
Consumer: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Home Equity |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Other |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Total: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Construction |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Mortgage-residential |  |  | 340 |  |  |  | 431 |  |  |  | — |  |  |  | 339 |  |  |  | 6 |
Mortgage-commercial |  |  | 2,966 |  |  |  | 5,380 |  |  |  | 5 |  |  |  | 3,029 |  |  |  | 75 |
Consumer: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Home Equity |  |  | 68 |  |  |  | 72 |  |  |  | — |  |  |  | 69 |  |  |  | 1 |
Other |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
|  | $ | 3,374 |  |  | $ | 5,883 |  |  | $ | 5 |  |  | $ | 3,437 |  |  | $ | 82 |
(Dollars in thousands) |  |  |  |  |  |  |  |  |  |  | Three months ended |
|  |  |  |  | Unpaid |  |  |  |  |  | Average |  |  | Interest |
March 31, 2019 |  | Recorded |  |  | Principal |  |  | Related |  |  | Recorded |  |  | Income |
|  | Investment |  |  | Balance |  |  | Allowance |  |  | Investment |  |  | Recognized |
With no allowance recorded: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Construction |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Mortgage-residential |  |  | 409 |  |  |  | 462 |  |  |  | — |  |  |  | 413 |  |  |  | 4 |
Mortgage-commercial |  |  | 3,715 |  |  |  | 6,708 |  |  |  | — |  |  |  | 4,048 |  |  |  | 61 |
Consumer: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Home Equity |  |  | 57 |  |  |  | 59 |  |  |  | — |  |  |  | 59 |  |  |  | 1 |
Other |  |  | 5 |  |  |  | 5 |  |  |  | — |  |  |  | 5 |  |  |  | — |
With an allowance recorded: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Construction |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Mortgage-residential |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Mortgage-commercial |  |  | 447 |  |  |  | 447 |  |  |  | 14 |  |  |  | 448 |  |  |  | 6 |
Consumer: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Home Equity |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Other |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Total: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Construction |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Mortgage-residential |  |  | 409 |  |  |  | 462 |  |  |  | — |  |  |  | 413 |  |  |  | 4 |
Mortgage-commercial |  |  | 4,162 |  |  |  | 7,155 |  |  |  | 14 |  |  |  | 4,496 |  |  |  | 67 |
Consumer: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Home Equity |  |  | 57 |  |  |  | 59 |  |  |  | — |  |  |  | 59 |  |  |  | 1 |
Other |  |  | 5 |  |  |  | 5 |  |  |  | — |  |  |  | 5 |  |  |  | — |
|  | $ | 4,633 |  |  | $ | 7,681 |  |  | $ | 14 |  |  | $ | 4,973 |  |  | $ | 72 |
(Dollars in thousands) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
December 31, 2019 |  |  |  |  | Unpaid |  |  |  |  |  | Average |  |  | Interest |
|  | Recorded |  |  | Principal |  |  | Related |  |  | Recorded |  |  | Income |
|  | Investment |  |  | Balance |  |  | Allowance |  |  | Investment |  |  | Recognized |
With no allowance recorded: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial |  | $ | 400 |  |  | $ | 400 |  |  | $ | — |  |  | $ | 600 |  |  | $ | 49 |
Real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Construction |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Mortgage-residential |  |  | 392 |  |  |  | 460 |  |  |  | — |  |  |  | 439 |  |  |  | 19 |
Mortgage-commercial |  |  | 2,879 |  |  |  | 5,539 |  |  |  | — |  |  |  | 2,961 |  |  |  | 170 |
Consumer: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Home Equity |  |  | 70 |  |  |  | 73 |  |  |  | — |  |  |  | 76 |  |  |  | 2 |
Other |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
With an allowance recorded: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Construction |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Mortgage-residential |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Mortgage-commercial |  |  | 256 |  |  |  | 256 |  |  |  | 6 |  |  |  | 355 |  |  |  | 23 |
Consumer: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Home Equity |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Other |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Total: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial |  |  | 400 |  |  |  | 400 |  |  |  | — |  |  |  | 600 |  |  |  | 49 |
Real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Construction |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Mortgage-residential |  |  | 392 |  |  |  | 460 |  |  |  | — |  |  |  | 439 |  |  |  | 19 |
Mortgage-commercial |  |  | 3,135 |  |  |  | 5,795 |  |  |  | 6 |  |  |  | 3,316 |  |  |  | 193 |
Consumer: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Home Equity |  |  | 70 |  |  |  | 73 |  |  |  | — |  |  |  | 76 |  |  |  | 2 |
Other |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
|  | $ | 3,997 |  |  | $ | 6,728 |  |  | $ | 6 |  |  | $ | 4,431 |  |  | $ | 263 |
Schedule of loan category and loan by risk categories | Loans not meeting the criteria above that are analyzed individually as part of the above described process are considered as pass rated loans. As of March 31, 2020 and December 31, 2019, and based on the most recent analysis performed, the risk category of loans by class of loans is shown in the table below. As of March 31, 2020 and December 31, 2019, no loans were classified as doubtful.
(Dollars in thousands) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
March 31, 2020 |  |  |  |  | Special |  |  |  |  |  |  |  |  |  |
|  | Pass |  |  | Mention |  |  | Substandard |  |  | Doubtful |  |  | Total |
Commercial, financial & agricultural |  | $ | 50,202 |  |  | $ | 111 |  |  | $ | — |  |  | $ | — |  |  | $ | 50,313 |
Real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Construction |  |  | 83,547 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 83,547 |
Mortgage – residential |  |  | 45,301 |  |  |  | 285 |  |  |  | 885 |  |  |  | — |  |  |  | 46,471 |
Mortgage – commercial |  |  | 524,525 |  |  |  | 2,396 |  |  |  | 3,259 |  |  |  | — |  |  |  | 530,180 |
Consumer: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Home Equity |  |  | 27,192 |  |  |  | 1,127 |  |  |  | 322 |  |  |  | — |  |  |  | 28,641 |
Other |  |  | 10,346 |  |  |  | 31 |  |  |  | — |  |  |  | — |  |  |  | 10,377 |
Total |  | $ | 741,113 |  |  | $ | 3,950 |  |  | $ | 4,466 |  |  | $ | — |  |  | $ | 749,529 |
(Dollars in thousands) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
December 31, 2019 |  |  |  |  | Special |  |  |  |  |  |  |  |  |  |
|  | Pass |  |  | Mention |  |  | Substandard |  |  | Doubtful |  |  | Total |
Commercial, financial & agricultural |  | $ | 51,166 |  |  | $ | 239 |  |  | $ | 400 |  |  | $ | — |  |  | $ | 51,805 |
Real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Construction |  |  | 73,512 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 73,512 |
Mortgage – residential |  |  | 44,221 |  |  |  | 509 |  |  |  | 627 |  |  |  | — |  |  |  | 45,357 |
Mortgage – commercial |  |  | 521,072 |  |  |  | 2,996 |  |  |  | 3,379 |  |  |  | — |  |  |  | 527,447 |
Consumer: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Home Equity |  |  | 27,450 |  |  |  | 1,157 |  |  |  | 284 |  |  |  | — |  |  |  | 28,891 |
Other |  |  | 9,981 |  |  |  | 35 |  |  |  | — |  |  |  | — |  |  |  | 10,016 |
Total |  | $ | 727,402 |  |  | $ | 4,936 |  |  | $ | 4,690 |  |  | $ | — |  |  | $ | 737,028 |
Schedule for changes in the accretable yield for PCI loans | A summary of changes in the accretable yield for purchased credit-impaired loans for the three months ended March 31, 2020 and March 31, 2019 follows:
(Dollars in thousands) |  | Three Months Ended March 31, 2020 |  |  | Three Months Ended March 31, 2019 |
Accretable yield, beginning of period |  | $ | 123 |  |  | $ | 153 |
Additions |  |  | — |  |  |  | — |
Accretion |  |  | (7 | ) |  |  | (8 | )
Reclassification of nonaccretable difference due to improvement in expected cash flows |  |  | — |  |  |  | — |
Other changes, net |  |  | — |  |  |  | — |
Accretable yield, end of period |  | $ | 116 |  |  | $ | 145 |
Schedule of loan category and present loans past due and on non-accrual status | The following tables are by loan category and present loans past due and on non-accrual status as of March 31, 2020 and December 31, 2019:
(Dollars in thousands) |  |  |  |  |  |  |  | Greater than |  |  |  |  |  |  |  |  |  |  |  |  |
|  | 30-59 Days |  |  | 60-89 Days |  |  | 90 Days and |  |  |  |  |  | Total |  |  |  |  |  |  |
March 31, 2020 |  | Past Due |  |  | Past Due |  |  | Accruing |  |  | Nonaccrual |  |  | Past Due |  |  | Current |  |  | Total Loans |
Commercial |  | $ | 57 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 57 |  |  | $ | 50,256 |  |  | $ | 50,313 |
Real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Construction |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 83,547 |  |  |  | 83,547 |
Mortgage-residential |  |  | 181 |  |  |  | — |  |  |  | 168 |  |  |  | 340 |  |  |  | 689 |  |  |  | 45,782 |  |  |  | 46,471 |
Mortgage-commercial |  |  | 294 |  |  |  | — |  |  |  | — |  |  |  | 1,330 |  |  |  | 1,624 |  |  |  | 528,556 |  |  |  | 530,180 |
Consumer: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Home equity |  |  | — |  |  |  | 70 |  |  |  | — |  |  |  | 68 |  |  |  | 138 |  |  |  | 28,503 |  |  |  | 28,641 |
Other |  |  | 66 |  |  |  | 3 |  |  |  | — |  |  |  | — |  |  |  | 69 |  |  |  | 10,308 |  |  |  | 10,377 |
|  | $ | 598 |  |  | $ | 73 |  |  | $ | 168 |  |  | $ | 1,738 |  |  | $ | 2,577 |  |  | $ | 746,952 |  |  | $ | 749,529 |
(Dollars in thousands) |  |  |  |  |  |  |  | Greater than |  |  |  |  |  |  |  |  |  |  |  |  |
|  | 30-59 Days |  |  | 60-89 Days |  |  | 90 Days and |  |  |  |  |  | Total |  |  |  |  |  |  |
December 31, 2019 |  | Past Due |  |  | Past Due |  |  | Accruing |  |  | Nonaccrual |  |  | Past Due |  |  | Current |  |  | Total Loans |
Commercial |  | $ | — |  |  | $ | 99 |  |  | $ | — |  |  | $ | 400 |  |  | $ | 499 |  |  | $ | 51,306 |  |  | $ | 51,805 |
Real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Construction |  |  | 113 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 113 |  |  |  | 73,399 |  |  |  | 73,512 |
Mortgage-residential |  |  | 151 |  |  |  | — |  |  |  | — |  |  |  | 392 |  |  |  | 543 |  |  |  | 44,814 |  |  |  | 45,357 |
Mortgage-commercial |  |  | 39 |  |  |  | — |  |  |  | — |  |  |  | 1,467 |  |  |  | 1,506 |  |  |  | 525,941 |  |  |  | 527,447 |
Consumer: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | — |  |  |  |  |  |  |  |  |
Home equity |  |  | 2 |  |  |  | 9 |  |  |  | — |  |  |  | 70 |  |  |  | 81 |  |  |  | 28,810 |  |  |  | 28,891 |
Other |  |  | 40 |  |  |  | 23 |  |  |  | — |  |  |  | — |  |  |  | 63 |  |  |  | 9,953 |  |  |  | 10,016 |
|  | $ | 345 |  |  | $ | 131 |  |  | $ | — |  |  | $ | 2,329 |  |  | $ | 2,805 |  |  | $ | 734,223 |  |  | $ | 737,028 |

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