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Loans and Allowance for Credit Losses (Tables) | 9 Months Ended
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Sep. 30, 2023
Receivables [Abstract] |
Schedule of Loans, by Major Class Within the Company's Loan Portfolio | Major classifications within the Company’s held for investment loan portfolio at September 30, 2023 and December 31, 2022 were as follows:
(in thousands) | September 30, 2023 |  | December 31, 2022
Commercial, financial, and agricultural | $ | 227,372 |  |  | $ | 244,549 |
Real estate construction − residential | 58,774 |  | 32,095
Real estate construction − commercial | 130,572 |  | 137,235
Real estate mortgage − residential | 379,514 |  | 361,025
Real estate mortgage − commercial | 739,413 |  | 722,729
Installment and other consumer | 21,324 |  | 23,619
Total loans held for investment | $ | 1,556,969 |  |  | $ | 1,521,252 |
Schedule of the Allowance for Loan Losses | The following tables illustrate the changes in the allowance for credit losses by portfolio segment:
| Three Months Ended September 30, 2023
(in thousands) | Commercial, Financial, & Agricultural |  | Real Estate Construction - Residential |  | Real Estate Construction - Commercial |  | Real Estate Mortgage - Residential |  | Real Estate Mortgage - Commercial |  | Installment and Other Consumer |  | Un- allocated |  | Total
Balance at beginning of period | $ | 1,844 |  |  | $ | 748 |  |  | $ | 3,422 |  |  | $ | 5,465 |  |  | $ | 10,295 |  |  | $ | 217 |  |  | $ | 245 |  |  | $ | 22,236 |
Additions: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Provision for (release of ) credit losses (1) | 99 |  |  | 125 |  |  | (157) |  |  | (153) |  |  | 440 |  |  | 94 |  |  | (148) |  |  | 300 |
Deductions: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Loans charged off | 16 |  |  | — |  |  | — |  |  | — |  |  | 3 |  |  | 76 |  |  | — |  |  | 95 |
Less recoveries on loans | (9) |  |  | — |  |  | — |  |  | (2) |  |  | (1) |  |  | (9) |  |  | — |  |  | (21) |
Net loan charge-offs (recoveries) | 7 |  |  | — |  |  | — |  |  | (2) |  |  | 2 |  |  | 67 |  |  | — |  |  | 74 |
Balance at end of period | $ | 1,936 |  |  | $ | 873 |  |  | $ | 3,265 |  |  | $ | 5,314 |  |  | $ | 10,733 |  |  | $ | 244 |  |  | $ | 97 |  |  | $ | 22,462 |
Liability for Unfunded Commitments |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at beginning of period | $ | 112 |  |  | $ | 355 |  |  | $ | 414 |  |  | $ | 108 |  |  | $ | 126 |  |  | $ | 1 |  |  | $ | 21 |  |  | $ | 1,137 |
Provision for credit losses on unfunded commitments | 9 |  |  | (68) |  |  | (110) |  |  | (4) |  |  | (1) |  |  | — |  |  | (16) |  |  | (190) |
Balance at end of period | $ | 121 |  |  | $ | 287 |  |  | $ | 304 |  |  | $ | 104 |  |  | $ | 125 |  |  | $ | 1 |  |  | $ | 5 |  |  | $ | 947 |
Allowance for credit losses on loans and liability for unfunded commitments | $ | 2,057 |  |  | $ | 1,160 |  |  | $ | 3,569 |  |  | $ | 5,418 |  |  | $ | 10,858 |  |  | $ | 245 |  |  | $ | 102 |  |  | $ | 23,409 |
| Three Months Ended September 30, 2022
(in thousands) | Commercial, Financial, & Agricultural |  | Real Estate Construction - Residential |  | Real Estate Construction - Commercial |  | Real Estate Mortgage - Residential |  | Real Estate Mortgage - Commercial |  | Installment and Other Consumer |  | Un- allocated |  | Total
Balance at beginning of period | $ | 3,005 |  |  | $ | 66 |  |  | $ | 762 |  |  | $ | 2,747 |  |  | $ | 8,410 |  |  | $ | 312 |  |  | $ | 51 |  |  | $ | 15,353 |
Additions: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Provision for (release of ) loan losses (1) | (124) |  |  | 5 |  |  | 87 |  |  | 481 |  |  | (414) |  |  | 129 |  |  | 136 |  |  | 300 |
Deductions: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Loans charged off | 46 |  |  | — |  |  | — |  |  | — |  |  | (1) |  |  | 146 |  |  |  |  | 191 |
Less recoveries on loans | (13) |  |  | — |  |  | — |  |  | (4) |  |  | (5) |  |  | (21) |  |  |  |  | (43) |
Net loan charge-offs (recoveries) | 33 |  |  | — |  |  | — |  |  | (4) |  |  | (6) |  |  | 125 |  |  | — |  |  | 148 |
Balance at end of period | $ | 2,848 |  |  | $ | 71 |  |  | $ | 849 |  |  | $ | 3,232 |  |  | $ | 8,002 |  |  | $ | 316 |  |  | $ | 187 |  |  | $ | 15,505 |
The following tables illustrate the changes in the allowance for loan losses by portfolio segment:
| Nine Months Ended September 30, 2023
(in thousands) | Commercial, Financial, & Agricultural |  | Real Estate Construction - Residential |  | Real Estate Construction - Commercial |  | Real Estate Mortgage - Residential |  | Real Estate Mortgage - Commercial |  | Installment and Other Consumer |  | Un- allocated |  | Total
Balance at beginning of period | $ | 2,735 |  |  | $ | 157 |  |  | $ | 875 |  |  | $ | 3,329 |  |  | $ | 8,000 |  |  | $ | 326 |  |  | $ | 166 |  |  | $ | 15,588 |
Adoption of ASU 2016-13 | (649) |  |  | 291 |  |  | 2,894 |  |  | 1,890 |  |  | 1,613 |  |  | (80) |  |  | (166) |  |  | 5,793 |
Balance at January 1, 2023 | 2,086 |  |  | 448 |  |  | 3,769 |  |  | 5,219 |  |  | 9,613 |  |  | 246 |  |  | — |  |  | 21,381 |
Additions: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Provision for (release of ) credit losses (1) | (274) |  | 425 |  | (504) |  | 89 |  | 1,145 |  | 137 |  | 97 |  | 1,115
Deductions: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Loans charged off | 59 |  | — |  | — |  | — |  | 28 |  | 204 |  | — |  | 291
Less recoveries on loans | (183) |  | — |  | — |  | (6) |  | (3) |  | (65) |  | — |  | (257)
Net loan charge-offs (recoveries) | (124) |  | — |  | — |  | (6) |  | 25 |  | 139 |  | — |  | 34
Balance at end of period | $ | 1,936 |  |  | $ | 873 |  |  | $ | 3,265 |  |  | $ | 5,314 |  |  | $ | 10,733 |  |  | $ | 244 |  |  | $ | 97 |  |  | $ | 22,462 |
Liability for Unfunded Commitments |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at beginning of period | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Adoption of ASU 2016-13 | 104 |  |  | 341 |  |  | 569 |  |  | 107 |  |  | 150 |  |  | 1 |  |  | — |  |  | 1,272 |
Balance at January 1, 2023 | 104 |  |  | 341 |  |  | 569 |  |  | 107 |  |  | 150 |  |  | 1 |  |  | — |  |  | 1,272 |
Provision for credit losses on unfunded commitments | 17 |  | (54) |  | (265) |  | (3) |  | (25) |  | — |  | 5 |  | (325)
Balance at end of period | $ | 121 |  |  | $ | 287 |  |  | $ | 304 |  |  | $ | 104 |  |  | $ | 125 |  |  | $ | 1 |  |  | $ | 5 |  |  | $ | 947 |
Allowance for credit losses on loans and liability for unfunded commitments | $ | 2,057 |  |  | $ | 1,160 |  |  | $ | 3,569 |  |  | $ | 5,418 |  |  | $ | 10,858 |  |  | $ | 245 |  |  | $ | 102 |  |  | $ | 23,409 |
| Nine Months Ended September 30, 2022
(in thousands) | Commercial, Financial, & Agricultural |  | Real Estate Construction - Residential |  | Real Estate Construction - Commercial |  | Real Estate Mortgage - Residential |  | Real Estate Mortgage - Commercial |  | Installment and Other Consumer |  | Un- allocated |  | Total
Balance at beginning of period | $ | 2,717 |  |  | $ | 137 |  |  | $ | 588 |  |  | $ | 2,482 |  |  | $ | 10,662 |  |  | $ | 256 |  |  | $ | 61 |  |  | $ | 16,903 |
Additions: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Provision for (release of ) loan losses (1) | 188 |  |  | (66) |  |  | 261 |  |  | 723 |  |  | (2,491) |  |  | 259 |  |  | 126 |  |  | (1,000) |
Deductions: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Loans charged off | 106 |  |  | — |  |  | — |  |  | — |  |  | 178 |  |  | 262 |  |  | — |  |  | 546 |
Less recoveries on loans | (49) |  |  | — |  |  | — |  |  | (27) |  |  | (9) |  |  | (63) |  |  | — |  |  | (148) |
Net loan charge-offs (recoveries) | 57 |  |  | — |  |  | — |  |  | (27) |  |  | 169 |  |  | 199 |  |  | — |  |  | 398 |
Balance at end of period | $ | 2,848 |  |  | $ | 71 |  |  | $ | 849 |  |  | $ | 3,232 |  |  | $ | 8,002 |  |  | $ | 316 |  |  | $ | 187 |  |  | $ | 15,505 |
(1) Beginning January 1, 2023, calculation is based on CECL methodology. Prior to January 1, 2023, calculation was based on probable incurred loss methodology.
Schedule of Risk Categories by Class | The amortized cost of collateral-dependent loans by class as of September 30, 2023 was as follows:
| Collateral Type |  |
(in thousands) | Real Estate |  | Other |  | Allowance Allocated
September 30, 2023 |  |  |  |  |
Real estate mortgage − residential | $ | 142 |  |  | $ | — |  |  | $ | 22 |
Real estate mortgage − commercial | 2,432 |  |  | — |  |  | — |
Total | $ | 2,574 |  |  | $ | — |  |  | $ | 22 |
The following table presents the recorded investment by risk categories at September 30, 2023:
| Term Loans |  |  |  |  |  |
| Amortized Cost Basis by Origination Year and Risk Grades |  |  |  |  |  |
(in thousands) | 2023 |  | 2022 |  | 2021 |  | 2020 |  | 2019 |  | Prior |  | Revolving Loans Amortized Cost Basis |  | Revolving Loans Converted to Term Loans Amortized Cost Basis |  | Total
September 30, 2023 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial, Financial, & Agricultural |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass | $ | 38,345 |  |  | $ | 46,113 |  |  | $ | 34,333 |  |  | $ | 32,286 |  |  | $ | 5,094 |  |  | $ | 4,851 |  |  | $ | 51,245 |  |  | $ | 603 |  |  | $ | 212,870 |
Watch | 181 |  |  | 2,630 |  |  | 381 |  |  | 610 |  |  | 3 |  |  | 331 |  |  | 4,159 |  |  | — |  |  | 8,295 |
Substandard | 382 |  |  | 3,841 |  |  | 58 |  |  | 18 |  |  | — |  |  | — |  |  | 1,820 |  |  | — |  |  | 6,119 |
Non-accrual loans | — |  |  | 2 |  |  | — |  |  | — |  |  | 11 |  |  | 75 |  |  | — |  |  | — |  |  | 88 |
Total | $ | 38,908 |  |  | $ | 52,586 |  |  | $ | 34,772 |  |  | $ | 32,914 |  |  | $ | 5,108 |  |  | $ | 5,257 |  |  | $ | 57,224 |  |  | $ | 603 |  |  | $ | 227,372 |
Gross YTD charge-offs | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 59 |  |  | — |  |  | — |  |  | 59 |
Real Estate Construction - Residential |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass | $ | 35,074 |  |  | $ | 22,884 |  |  | $ | 638 |  |  | $ | 177 |  |  | $ | — |  |  | $ | — |  |  | $ | 1 |  |  | $ | — |  |  | $ | 58,774 |
Watch | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Substandard | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Non-accrual loans | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total | $ | 35,074 |  |  | $ | 22,884 |  |  | $ | 638 |  |  | $ | 177 |  |  | $ | — |  |  | $ | — |  |  | $ | 1 |  |  | $ | — |  |  | $ | 58,774 |
Gross YTD charge-offs | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Real Estate Construction - Commercial |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass | $ | 40,936 |  |  | $ | 56,321 |  |  | $ | 29,056 |  |  | $ | 1,193 |  |  | $ | 63 |  |  | $ | 739 |  |  | $ | 311 |  |  | $ | — |  |  | $ | 128,619 |
Watch | 839 |  |  | 18 |  |  | 196 |  |  | — |  |  | — |  |  | 13 |  |  | 103 |  |  | — |  |  | 1,169 |
Substandard | 710 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 710 |
Non-accrual loans | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 74 |  |  | — |  |  | — |  |  | 74 |
Total | $ | 42,485 |  |  | $ | 56,339 |  |  | $ | 29,252 |  |  | $ | 1,193 |  |  | $ | 63 |  |  | $ | 826 |  |  | $ | 414 |  |  | $ | — |  |  | $ | 130,572 |
Gross YTD charge-offs | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Real Estate Mortgage - Residential |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass | $ | 59,185 |  |  | $ | 126,650 |  |  | $ | 64,789 |  |  | $ | 49,317 |  |  | $ | 7,345 |  |  | $ | 22,551 |  |  | $ | 44,237 |  |  | $ | 202 |  |  | $ | 374,276 |
Watch | 180 |  |  | 208 |  |  | 416 |  |  | 989 |  |  | 127 |  |  | 2,265 |  |  | — |  |  | — |  |  | 4,185 |
Substandard | 16 |  |  | — |  |  | — |  |  | 130 |  |  | — |  |  | 134 |  |  | — |  |  | — |  |  | 280 |
Non-accrual loans | — |  |  | 49 |  |  | — |  |  | 232 |  |  | — |  |  | 273 |  |  | 219 |  |  | — |  |  | 773 |
Total | $ | 59,381 |  |  | $ | 126,907 |  |  | $ | 65,205 |  |  | $ | 50,668 |  |  | $ | 7,472 |  |  | $ | 25,223 |  |  | $ | 44,456 |  |  | $ | 202 |  |  | $ | 379,514 |
Gross YTD charge-offs | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Real Estate Mortgage - Commercial |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass | $ | 89,802 |  |  | $ | 214,581 |  |  | $ | 205,323 |  |  | $ | 86,113 |  |  | $ | 27,954 |  |  | $ | 42,089 |  |  | $ | 15,563 |  |  | $ | 662 |  |  | $ | 682,087 |
Watch | 16,073 |  |  | 11,881 |  |  | 4,405 |  |  | 1,417 |  |  | 390 |  |  | 1,352 |  |  | 75 |  |  | — |  |  | 35,593 |
Substandard | 2,541 |  |  | 219 |  |  | 15,519 |  |  | — |  |  | 128 |  |  | 294 |  |  | 100 |  |  | 58 |  |  | 18,859 |
Non-accrual loans | 1,815 |  |  | 111 |  |  | 730 |  |  | 218 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 2,874 |
Total | $ | 110,231 |  |  | $ | 226,792 |  |  | $ | 225,977 |  |  | $ | 87,748 |  |  | $ | 28,472 |  |  | $ | 43,735 |  |  | $ | 15,738 |  |  | $ | 720 |  |  | $ | 739,413 |
Gross YTD charge-offs | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 28 |  |  | — |  |  | — |  |  | 28 |
Installment and other Consumer |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass | $ | 6,434 |  |  | $ | 7,243 |  |  | $ | 3,217 |  |  | $ | 1,543 |  |  | $ | 1,202 |  |  | $ | 1,602 |  |  | $ | 80 |  |  | $ | — |  |  | $ | 21,321 |
Watch | — |  |  | — |  |  | — |  |  | 2 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 2 |
Substandard | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Non-accrual loans | — |  |  | — |  |  | 1 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 1 |
Total | $ | 6,434 |  |  | $ | 7,243 |  |  | $ | 3,218 |  |  | $ | 1,545 |  |  | $ | 1,202 |  |  | $ | 1,602 |  |  | $ | 80 |  |  | $ | — |  |  | $ | 21,324 |
Gross YTD charge-offs | — |  |  | 21 |  |  | 13 |  |  | — |  |  | — |  |  | 169 |  |  | 1 |  |  | — |  |  | 204 |
Total Portfolio |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass | $ | 269,776 |  |  | $ | 473,792 |  |  | $ | 337,356 |  |  | $ | 170,629 |  |  | $ | 41,658 |  |  | $ | 71,832 |  |  | $ | 111,437 |  |  | $ | 1,467 |  |  | $ | 1,477,947 |
Watch | 17,273 |  |  | 14,737 |  |  | 5,398 |  |  | 3,018 |  |  | 520 |  |  | 3,961 |  |  | 4,337 |  |  | — |  |  | 49,244 |
Substandard | 3,649 |  |  | 4,060 |  |  | 15,577 |  |  | 148 |  |  | 128 |  |  | 428 |  |  | 1,920 |  |  | 58 |  |  | 25,968 |
Non-accrual loans | 1,815 |  |  | 162 |  |  | 731 |  |  | 450 |  |  | 11 |  |  | 422 |  |  | 219 |  |  | — |  |  | 3,810 |
Total | $ | 292,513 |  |  | $ | 492,751 |  |  | $ | 359,062 |  |  | $ | 174,245 |  |  | $ | 42,317 |  |  | $ | 76,643 |  |  | $ | 117,913 |  |  | $ | 1,525 |  |  | $ | 1,556,969 |
Total Gross YTD charge-offs | $ | — |  |  | $ | 21 |  |  | $ | 13 |  |  | $ | — |  |  | $ | — |  |  | $ | 256 |  |  | $ | 1 |  |  | $ | — |  |  | $ | 291 |
The following table presents the recorded investment by risk categories at December 31, 2022:
| Term Loans |  |  |  |  |  |
| Amortized Cost Basis by Origination Year and Risk Grades |  |  |  |  |  |
(in thousands) | 2022 |  | 2021 |  | 2020 |  | 2019 |  | 2018 |  | Prior |  | Revolving Loans Amortized Cost Basis |  | Revolving Loans Converted to Term Loans Amortized Cost Basis |  | Total
December 31, 2022 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial, Financial, & Agricultural |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass | $ | 73,654 |  |  | $ | 40,681 |  |  | $ | 37,994 |  |  | $ | 6,479 |  |  | $ | 4,050 |  |  | $ | 2,718 |  |  | $ | 63,869 |  |  | $ | 504 |  |  | $ | 229,949 |
Watch | 1,228 |  |  | 296 |  |  | 756 |  |  | 150 |  |  | 48 |  |  | 251 |  |  | 3,155 |  |  | 1,527 |  |  | 7,411 |
Substandard | 5,014 |  |  | 58 |  |  | 24 |  |  | — |  |  | 152 |  |  | — |  |  | 1,820 |  |  | — |  |  | 7,068 |
Non-accrual loans | — |  |  | — |  |  | — |  |  | 26 |  |  | 95 |  |  | — |  |  | — |  |  | — |  |  | 121 |
Total | $ | 79,896 |  |  | $ | 41,035 |  |  | $ | 38,774 |  |  | $ | 6,655 |  |  | $ | 4,345 |  |  | $ | 2,969 |  |  | $ | 68,844 |  |  | $ | 2,031 |  |  | $ | 244,549 |
Gross YTD charge-offs | 135 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 135 |
Real Estate Construction - Residential |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass | $ | 29,289 |  |  | $ | 1,248 |  |  | $ | 769 |  |  | $ | 449 |  |  | $ | — |  |  | $ | — |  |  | $ | 340 |  |  | $ | — |  |  | $ | 32,095 |
Watch | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Substandard | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Non-accrual loans | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total | $ | 29,289 |  |  | $ | 1,248 |  |  | $ | 769 |  |  | $ | 449 |  |  | $ | — |  |  | $ | — |  |  | $ | 340 |  |  | $ | — |  |  | $ | 32,095 |
Gross YTD charge-offs | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Real Estate Construction - Commercial |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass | $ | 60,318 |  |  | $ | 67,977 |  |  | $ | 2,249 |  |  | $ | 78 |  |  | $ | 676 |  |  | $ | 656 |  |  | $ | 1,831 |  |  | $ | — |  |  | $ | 133,785 |
Watch | 2,239 |  |  | 321 |  |  | — |  |  | — |  |  | — |  |  | 14 |  |  | 103 |  |  | — |  |  | 2,677 |
Substandard | 686 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 686 |
Non-accrual loans | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 87 |  |  | — |  |  | — |  |  | 87 |
Total | $ | 63,243 |  |  | $ | 68,298 |  |  | $ | 2,249 |  |  | $ | 78 |  |  | $ | 676 |  |  | $ | 757 |  |  | $ | 1,934 |  |  | $ | — |  |  | $ | 137,235 |
Gross YTD charge-offs | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Real Estate Mortgage - Residential |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass | $ | 147,130 |  |  | $ | 68,380 |  |  | $ | 53,322 |  |  | $ | 8,013 |  |  | $ | 4,981 |  |  | $ | 25,590 |  |  | $ | 45,182 |  |  | $ | 523 |  |  | $ | 353,121 |
Watch | 1,226 |  |  | 429 |  |  | 1,511 |  |  | 145 |  |  | 215 |  |  | 2,015 |  |  | — |  |  | — |  |  | 5,541 |
Substandard | — |  |  | 136 |  |  | 820 |  |  | — |  |  | 10 |  |  | 712 |  |  | — |  |  | — |  |  | 1,678 |
Non-accrual loans | 59 |  |  | — |  |  | 144 |  |  | — |  |  | — |  |  | 386 |  |  | 96 |  |  | — |  |  | 685 |
Total | $ | 148,415 |  |  | $ | 68,945 |  |  | $ | 55,797 |  |  | $ | 8,158 |  |  | $ | 5,206 |  |  | $ | 28,703 |  |  | $ | 45,278 |  |  | $ | 523 |  |  | $ | 361,025 |
Gross YTD charge-offs | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Real Estate Mortgage - Commercial |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass | $ | 248,529 |  |  | $ | 203,033 |  |  | $ | 99,989 |  |  | $ | 31,341 |  |  | $ | 21,354 |  |  | $ | 38,317 |  |  | $ | 10,868 |  |  | $ | 121 |  |  | $ | 653,552 |
Watch | 14,049 |  |  | 14,029 |  |  | 16,863 |  |  | 842 |  |  | 897 |  |  | 811 |  |  | 149 |  |  | 401 |  |  | 48,041 |
Substandard | 260 |  |  | 2,673 |  |  | — |  |  | 48 |  |  | — |  |  | 306 |  |  | — |  |  | 48 |  |  | 3,335 |
Non-accrual loans | 4,621 |  |  | 13,180 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 17,801 |
Total | $ | 267,459 |  |  | $ | 232,915 |  |  | $ | 116,852 |  |  | $ | 32,231 |  |  | $ | 22,251 |  |  | $ | 39,434 |  |  | $ | 11,017 |  |  | $ | 570 |  |  | $ | 722,729 |
Gross YTD charge-offs | 101 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 80 |  |  | — |  |  | — |  |  | 181 |
Installment and other Consumer |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass | $ | 11,170 |  |  | $ | 5,183 |  |  | $ | 2,891 |  |  | $ | 2,016 |  |  | $ | 459 |  |  | $ | 88 |  |  | $ | 1,806 |  |  | $ | — |  |  | $ | 23,613 |
Watch | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Substandard | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Non-accrual loans | 2 |  |  | 3 |  |  | — |  |  | 1 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 6 |
Total | $ | 11,172 |  |  | $ | 5,186 |  |  | $ | 2,891 |  |  | $ | 2,017 |  |  | $ | 459 |  |  | $ | 88 |  |  | $ | 1,806 |  |  | $ | — |  |  | $ | 23,619 |
Gross YTD charge-offs | 268 |  |  | 10 |  |  | 5 |  |  | 21 |  |  | 1 |  |  | — |  |  | 16 |  |  | — |  |  | 321 |
Total Portfolio |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass | $ | 570,090 |  |  | $ | 386,502 |  |  | $ | 197,214 |  |  | $ | 48,376 |  |  | $ | 31,520 |  |  | $ | 67,369 |  |  | $ | 123,896 |  |  | $ | 1,148 |  |  | $ | 1,426,115 |
Watch | 18,742 |  |  | 15,075 |  |  | 19,130 |  |  | 1,137 |  |  | 1,160 |  |  | 3,091 |  |  | 3,407 |  |  | 1,928 |  |  | 63,670 |
Substandard | 5,960 |  |  | 2,867 |  |  | 844 |  |  | 48 |  |  | 162 |  |  | 1,018 |  |  | 1,820 |  |  | 48 |  |  | 12,767 |
Non-accrual loans | 4,682 |  |  | 13,183 |  |  | 144 |  |  | 27 |  |  | 95 |  |  | 473 |  |  | 96 |  |  | — |  |  | 18,700 |
Total | $ | 599,474 |  |  | $ | 417,627 |  |  | $ | 217,332 |  |  | $ | 49,588 |  |  | $ | 32,937 |  |  | $ | 71,951 |  |  | $ | 129,219 |  |  | $ | 3,124 |  |  | $ | 1,521,252 |
Total Gross YTD charge-offs | $ | 504 |  |  | $ | 10 |  |  | $ | 5 |  |  | $ | 21 |  |  | $ | 1 |  |  | $ | 80 |  |  | $ | 16 |  |  | $ | — |  |  | $ | 637 |
Schedule of Allowance for Loan Losses and Recorded Investment by Portfolio Segment | The following table illustrates the allowance for loan losses and recorded investment by portfolio segment based on the impairment method:
(in thousands) | Commercial, Financial, and Agricultural |  | Real Estate Construction - Residential |  | Real Estate Construction - Commercial |  | Real Estate Mortgage - Residential |  | Real Estate Mortgage - Commercial |  | Installment and Other Consumer |  | Un- allocated |  | Total
December 31, 2022 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Allowance for loan losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for impairment | $ | 36 |  |  | $ | — |  |  | $ | 11 |  |  | $ | 148 |  |  | $ | 62 |  |  | $ | 1 |  |  | $ | — |  |  | $ | 258 |
Collectively evaluated for impairment | 2,699 |  | 157 |  | 864 |  | 3,181 |  | 7,938 |  | 325 |  | 166 |  | 15,330
Total | $ | 2,735 |  |  | $ | 157 |  |  | $ | 875 |  |  | $ | 3,329 |  |  | $ | 8,000 |  |  | $ | 326 |  |  | $ | 166 |  |  | $ | 15,588 |
Loans outstanding: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for impairment | $ | 295 |  |  | $ | — |  |  | $ | 87 |  |  | $ | 1,863 |  |  | $ | 18,110 |  |  | $ | 6 |  |  | $ | — |  |  | $ | 20,361 |
Collectively evaluated for impairment | 244,254 |  | 32,095 |  | 137,148 |  | 359,162 |  | 704,619 |  | 23,613 |  | — |  | 1,500,891
Total | $ | 244,549 |  |  | $ | 32,095 |  |  | $ | 137,235 |  |  | $ | 361,025 |  |  | $ | 722,729 |  |  | $ | 23,619 |  |  | $ | — |  |  | $ | 1,521,252 |
Schedule of Impaired Loans | The categories of impaired loans at December 31, 2022 were as follows:
(in thousands) |  |  | December 31, 2022
Non-accrual loans |  |  | $ | 18,700 |
Performing TDRs |  |  | 1,661
Total impaired loans |  |  | $ | 20,361 |
The following table presents loans individually evaluated for impairment at December 31, 2022, segregated between loans for which an allowance was provided and loans for which no allowance was provided.
(in thousands) | Recorded Investment |  | Unpaid Principal Balance |  | Specific Reserves |  | Average Recorded Investment
December 31, 2022 |  |  |  |  |  |  |
With no related allowance recorded: |  |  |  |  |  |  |
Real estate mortgage − residential | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 1 |
Real estate mortgage − commercial | 17,664 |  | 18,975 |  | — |  | 16,230
Total | $ | 17,664 |  |  | $ | 18,975 |  |  | $ | — |  |  | $ | 16,231 |
With an allowance recorded: |  |  |  |  |  |  |
Commercial, financial and agricultural | $ | 295 |  |  | $ | 330 |  |  | $ | 36 |  |  | $ | 319 |
Real estate construction − commercial | 87 |  | 127 |  | 11 |  | 93
Real estate mortgage − residential | 1,863 |  | 2,080 |  | 148 |  | 2,189
Real estate mortgage − commercial | 446 |  | 535 |  | 62 |  | 428
Installment and other consumer | 6 |  | 6 |  | 1 |  | 90
Total | $ | 2,697 |  |  | $ | 3,078 |  |  | $ | 258 |  |  | 3,119 |
Total impaired loans | $ | 20,361 |  |  | $ | 22,053 |  |  | $ | 258 |  |  | $ | 19,350 |
Schedule of Financing Receivable, Nonaccrual | The following tables present the recorded investment in non-accrual loans and loans past due over 90 days still on accrual by class of loans as of September 30, 2023 and December 31, 2022:
(in thousands) | Non-accrual with no Allowance |  | Non-accrual with Allowance |  | Total Non-accrual (1) |  | 90 Days Past Due And Still Accruing |  | Total Non-performing Loans
September 30, 2023 |  |  |  |  |  |  |  |  |
Commercial, Financial, and Agricultural | $ | — |  |  | $ | 88 |  |  | $ | 88 |  |  | $ | — |  |  | $ | 88 |
Real estate construction − commercial | — |  |  | 74 |  |  | 74 |  |  | — |  |  | 74 |
Real estate mortgage − residential | 95 |  |  | 678 |  |  | 773 |  |  | 31 |  |  | 804 |
Real estate mortgage − commercial | 2,431 |  |  | 443 |  |  | 2,874 |  |  | — |  |  | 2,874 |
Installment and Other Consumer | — |  |  | 1 |  |  | 1 |  |  | 6 |  |  | 7 |
Total | $ | 2,526 |  |  | $ | 1,284 |  |  | $ | 3,810 |  |  | $ | 37 |  |  | $ | 3,847 |
December 31, 2022 |  |  |  |  |  |  |  |  |
Commercial, Financial, and Agricultural | $ | — |  |  | $ | 121 |  |  | $ | 121 |  |  | $ | — |  |  | $ | 121 |
Real estate construction − commercial | — |  |  | 87 |  |  | 87 |  |  | — |  | 87 |
Real estate mortgage − residential | — |  |  | 685 |  |  | 685 |  |  | — |  | 685 |
Real estate mortgage − commercial | 17,664 |  |  | 137 |  |  | 17,801 |  |  | — |  | 17,801 |
Installment and Other Consumer | — |  |  | 6 |  |  | 6 |  |  | 1 |  |  | 7 |
Total | $ | 17,664 |  |  | $ | 1,036 |  |  | $ | 18,700 |  |  | $ | 1 |  |  | $ | 18,701 |
(1) Includes $0.3 million of restructured loans as of both September 30, 2023 and December 31, 2022.
Schedule of Aging Information for the Company's Past Due and Non-Accrual Loans | The following table provides aging information for the Company’s past due and non-accrual loans at September 30, 2023 and December 31, 2022.
(in thousands) | Current or Less Than 30 Days Past Due |  | 30 - 89 Days Past Due |  | 90 Days Past Due And Still Accruing |  | Non-Accrual |  | Total
September 30, 2023 |  |  |  |  |  |  |  |  |
Commercial, Financial, and Agricultural | $ | 227,106 |  |  | $ | 178 |  |  | $ | — |  |  | $ | 88 |  |  | $ | 227,372 |
Real estate construction − residential | 58,540 |  |  | 234 |  |  | — |  |  | — |  |  | 58,774 |
Real estate construction − commercial | 130,498 |  |  | — |  |  | — |  |  | 74 |  |  | 130,572 |
Real estate mortgage − residential | 378,362 |  |  | 348 |  |  | 31 |  |  | 773 |  |  | 379,514 |
Real estate mortgage − commercial | 736,318 |  |  | 221 |  |  | — |  |  | 2,874 |  |  | 739,413 |
Installment and Other Consumer | 21,156 |  |  | 161 |  |  | 6 |  |  | 1 |  |  | 21,324 |
Total | $ | 1,551,980 |  |  | $ | 1,142 |  |  | $ | 37 |  |  | $ | 3,810 |  |  | $ | 1,556,969 |
December 31, 2022 |  |  |  |  |  |  |  |  |
Commercial, Financial, and Agricultural | $ | 244,392 |  |  | $ | 36 |  |  | $ | — |  |  | $ | 121 |  |  | $ | 244,549 |
Real estate construction − residential | 32,095 |  |  | — |  |  | — |  |  | — |  |  | 32,095 |
Real estate construction − commercial | 137,148 |  |  | — |  |  | — |  |  | 87 |  |  | 137,235 |
Real estate mortgage − residential | 359,672 |  |  | 668 |  |  | — |  |  | 685 |  |  | 361,025 |
Real estate mortgage − commercial | 704,925 |  |  | 3 |  |  | — |  |  | 17,801 |  |  | 722,729 |
Installment and Other Consumer | 23,506 |  |  | 106 |  |  | 1 |  |  | 6 |  |  | 23,619 |
Total | $ | 1,501,738 |  |  | $ | 813 |  |  | $ | 1 |  |  | $ | 18,700 |  |  | $ | 1,521,252 |
Schedule of Summary of Loans that were Modified as TDRs | The following table presents information regarding modifications to borrowers experiencing financial difficulty as of September 30, 2023:
| September 30, 2023
(Dollars in thousands) | Number of contracts |  | Recorded Investment |  | % to Total Loans
Commercial, financial and agricultural | 2 |  | $ | 164 |  | 0.01%
Real estate mortgage − residential | 6 |  | 998 |  | 0.06%
Real estate mortgage − commercial | 2 |  | 273 |  | 0.02%
Total | 10 |  |  | $ | 1,435 |  |  | 0.09 | %

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