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Loans and Allowance for Credit Losses (Tables) | 12 Months Ended
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Dec. 31, 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 December 31, 2023 and 2022 were as follows:
(in thousands) | 2023 |  | 2022
Commercial, financial, and agricultural | $ | 226,275 |  |  | $ | 244,549 |
Real estate construction − residential | 58,347 |  |  | 32,095 |
Real estate construction − commercial | 130,296 |  |  | 137,235 |
Real estate mortgage − residential | 372,391 |  |  | 361,025 |
Real estate mortgage − commercial | 731,024 |  |  | 722,729 |
Installment and other consumer | 20,814 |  |  | 23,619 |
Total loans held for investment | $ | 1,539,147 |  |  | $ | 1,521,252 |
The following tables provide additional information about impaired loans at December 31, 2022, segregated between loans for which an allowance has been provided and loans for which no allowance has been 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 Loans to Directors and Executive Officers | The following is a summary of loans to directors and executive officers or to entities in which such individuals had a beneficial interest of the Company:
(in thousands) |
Balance at December 31, 2022 | $ | 9,415 |
New loans | 4,373 |
Amounts collected | (4,191) |
Balance at December 31, 2023 | $ | 9,597 |
Schedule of the Allowance for Loan Losses | The following table illustrates the changes in the allowance for credit losses by portfolio segment:
(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
Allowance for Credit Losses on Loans |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at, December 31, 2020 | $ | 5,121 |  |  | $ | 213 |  |  | $ | 475 |  |  | $ | 2,679 |  |  | $ | 9,354 |  |  | $ | 264 |  |  | $ | 7 |  |  | $ | 18,113 |
Charge-offs | (194) |  |  | — |  |  | — |  |  | (22) |  |  | (43) |  |  | (229) |  |  | — |  |  | (488) |
Recoveries | 221 |  |  | 13 |  |  | 475 |  |  | 190 |  |  | 3 |  |  | 76 |  |  | — |  |  | 978 |
Provision for (release of) credit losses | (2,431) |  |  | (89) |  |  | (362) |  |  | (365) |  |  | 1,348 |  |  | 145 |  |  | 54 |  |  | (1,700) |
Balance at, December 31, 2021 | $ | 2,717 |  |  | $ | 137 |  |  | $ | 588 |  |  | $ | 2,482 |  |  | $ | 10,662 |  |  | $ | 256 |  |  | $ | 61 |  |  | $ | 16,903 |
Charge-offs | (135) |  |  | — |  |  | — |  |  | — |  |  | (181) |  |  | (321) |  |  | — |  |  | (637) |
Recoveries | 56 |  |  | — |  |  | 22 |  |  | 45 |  |  | 11 |  |  | 88 |  |  | — |  |  | 222 |
Provision for (release of) credit losses | 97 |  |  | 20 |  |  | 265 |  |  | 802 |  |  | (2,492) |  |  | 303 |  |  | 105 |  |  | (900) |
Balance at, December 31, 2022 | $ | 2,735 |  |  | $ | 157 |  |  | $ | 875 |  |  | $ | 3,329 |  |  | $ | 8,000 |  |  | $ | 326 |  |  | $ | 166 |  |  | $ | 15,588 |
Adoption of ASU 2016-13 (1) | (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 |
Charge-offs | (161) |  |  | — |  |  | — |  |  | (88) |  |  | (32) |  |  | (347) |  |  | — |  |  | (628) |
Recoveries | 192 |  |  | — |  |  | 22 |  |  | 23 |  |  | 4 |  |  | 85 |  |  | — |  |  | 326 |
Provision for (release of) credit losses | 1,091 |  |  | 595 |  |  | (518) |  |  | 110 |  |  | 952 |  |  | 248 |  |  | 187 |  |  | 2,665 |
Balance at, December 31, 2023 | $ | 3,208 |  |  | $ | 1,043 |  |  | $ | 3,273 |  |  | $ | 5,264 |  |  | $ | 10,537 |  |  | $ | 232 |  |  | $ | 187 |  |  | $ | 23,744 |
Liability for Unfunded Commitments |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at, December 31, 2022 | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Adoption of ASU 2016-13 (1) | 104 |  |  | 341 |  |  | 569 |  |  | 107 |  |  | 150 |  |  | 1 |  |  | — |  |  | 1,272 |
Balance at January 1, 2023 | 104 |  |  | 341 |  |  | 569 |  |  | 107 |  |  | 150 |  |  | 1 |  |  | — |  |  | 1,272 |
Provision for (release of) credit losses on unfunded commitments | 93 |  |  | (68) |  |  | (324) |  |  | (4) |  |  | (40) |  |  | — |  |  | 18 |  |  | (325) |
Balance at, December 31, 2023 | $ | 197 |  |  | $ | 273 |  |  | $ | 245 |  |  | $ | 103 |  |  | $ | 110 |  |  | $ | 1 |  |  | $ | 18 |  |  | $ | 947 |
Total allowance for credit losses on loans and liability for unfunded commitments | $ | 3,405 |  |  | $ | 1,316 |  |  | $ | 3,518 |  |  | $ | 5,367 |  |  | $ | 10,647 |  |  | $ | 233 |  |  | $ | 205 |  |  | $ | 24,691 |
(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 Amortized Cost of Collateral-Dependent Loans by Class and Investment by Risk Categories | The amortized cost of collateral-dependent loans by class as of December 31, 2023 was as follows:
| Collateral Type |  |
(in thousands) | Real Estate |  | Other |  | Allowance Allocated
December 31, 2023 |  |  |  |  |
Commercial, financial, and agricultural | $ | — |  |  | $ | 2,221 |  |  | $ | 1,300 |
Real estate construction − residential | 432 |  |  | — |  |  | 164 |
Real estate mortgage − residential | $ | 46 |  |  | $ | — |  |  | $ | 19 |
Real estate mortgage − commercial | 2,369 |  |  | — |  |  | — |
Total | $ | 2,847 |  |  | $ | 2,221 |  |  | $ | 1,483 |
The categories of impaired loans at December 31, 2022 were as follows:
(in thousands) |  | 2022
Non-accrual loans |  | $ | 18,700 |
Performing TDRs |  | 1,661 |
Total impaired loans |  | $ | 20,361 |
The following table presents the recorded investment by risk categories at December 31, 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
December 31, 2023 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial, Financial, & Agricultural |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass | $ | 40,103 |  |  | $ | 43,082 |  |  | $ | 32,812 |  |  | $ | 30,965 |  |  | $ | 4,774 |  |  | $ | 5,022 |  |  | $ | 55,379 |  |  | $ | 213 |  |  | $ | 212,350 |
Watch | 1 |  |  | 2,505 |  |  | 32 |  |  | 586 |  |  | 3 |  |  | 282 |  |  | 2,502 |  |  | — |  |  | 5,911 |
Substandard | 371 |  |  | 3,758 |  |  | 19 |  |  | 16 |  |  | — |  |  | — |  |  | 323 |  |  | 1,299 |  |  | 5,786 |
Non-accrual loans | 159 |  |  | 96 |  |  | 317 |  |  | — |  |  | 7 |  |  | — |  |  | 1,649 |  |  | — |  |  | 2,228 |
Total | $ | 40,634 |  |  | $ | 49,441 |  |  | $ | 33,180 |  |  | $ | 31,567 |  |  | $ | 4,784 |  |  | $ | 5,304 |  |  | $ | 59,853 |  |  | $ | 1,512 |  |  | $ | 226,275 |
Gross YTD charge-offs | — |  |  | 1 |  |  | — |  |  | — |  |  | — |  |  | 160 |  |  | — |  |  | — |  |  | 161 |
Real Estate Construction - Residential |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass | $ | 39,847 |  |  | $ | 17,259 |  |  | $ | 634 |  |  | $ | 175 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 57,915 |
Watch | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Substandard | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Non-accrual loans | 432 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 432 |
Total | $ | 40,279 |  |  | $ | 17,259 |  |  | $ | 634 |  |  | $ | 175 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 58,347 |
Gross YTD charge-offs | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Real Estate Construction - Commercial |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass | $ | 49,041 |  |  | $ | 53,058 |  |  | $ | 24,371 |  |  | $ | 1,040 |  |  | $ | 31 |  |  | $ | 735 |  |  | $ | 187 |  |  | $ | — |  |  | $ | 128,463 |
Watch | 934 |  |  | 17 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 103 |  |  | — |  |  | 1,054 |
Substandard | 710 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 710 |
Non-accrual loans | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 69 |  |  | — |  |  | — |  |  | 69 |
Total | $ | 50,685 |  |  | $ | 53,075 |  |  | $ | 24,371 |  |  | $ | 1,040 |  |  | $ | 31 |  |  | $ | 804 |  |  | $ | 290 |  |  | $ | — |  |  | $ | 130,296 |
Gross YTD charge-offs | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Real Estate Mortgage - Residential |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass | $ | 65,472 |  |  | $ | 121,430 |  |  | $ | 62,998 |  |  | $ | 47,884 |  |  | $ | 7,242 |  |  | $ | 19,193 |  |  | $ | 44,574 |  |  | $ | 202 |  |  | $ | 368,995 |
Watch | 179 |  |  | 251 |  |  | 411 |  |  | 293 |  |  | 71 |  |  | 1,310 |  |  | 23 |  |  | — |  |  | 2,538 |
Substandard | 16 |  |  | — |  |  | — |  |  | 129 |  |  | — |  |  | 126 |  |  | — |  |  | — |  |  | 271 |
Non-accrual loans | — |  |  | 23 |  |  | 93 |  |  | 135 |  |  | — |  |  | 246 |  |  | 90 |  |  | — |  |  | 587 |
Total | $ | 65,667 |  |  | $ | 121,704 |  |  | $ | 63,502 |  |  | $ | 48,441 |  |  | $ | 7,313 |  |  | $ | 20,875 |  |  | $ | 44,687 |  |  | $ | 202 |  |  | $ | 372,391 |
Gross YTD charge-offs | — |  |  | — |  |  | — |  |  | 75 |  |  | — |  |  | — |  |  | 13 |  |  | — |  |  | 88 |
Real Estate Mortgage - Commercial |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass | $ | 99,081 |  |  | $ | 208,699 |  |  | $ | 204,789 |  |  | $ | 84,363 |  |  | $ | 27,085 |  |  | $ | 39,941 |  |  | $ | 16,059 |  |  | $ | 659 |  |  | $ | 680,676 |
Watch | 15,759 |  |  | 10,978 |  |  | 2,737 |  |  | 91 |  |  | 345 |  |  | 897 |  |  | 70 |  |  | — |  |  | 30,877 |
Substandard | — |  |  | 215 |  |  | 15,944 |  |  | — |  |  | 45 |  |  | 289 |  |  | — |  |  | — |  |  | 16,493 |
Non-accrual loans | 1,817 |  |  | 54 |  |  | 712 |  |  | 212 |  |  | 83 |  |  | — |  |  | 100 |  |  | — |  |  | 2,978 |
Total | $ | 116,657 |  |  | $ | 219,946 |  |  | $ | 224,182 |  |  | $ | 84,666 |  |  | $ | 27,558 |  |  | $ | 41,127 |  |  | $ | 16,229 |  |  | $ | 659 |  |  | $ | 731,024 |
Gross YTD charge-offs | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 32 |  |  | — |  |  | — |  |  | 32 |
Installment and other Consumer |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass | $ | 7,430 |  |  | $ | 6,497 |  |  | $ | 2,720 |  |  | $ | 1,287 |  |  | $ | 987 |  |  | $ | 1,803 |  |  | $ | 90 |  |  | $ | — |  |  | $ | 20,814 |
Watch | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Substandard | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Non-accrual loans | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total | $ | 7,430 |  |  | $ | 6,497 |  |  | $ | 2,720 |  |  | $ | 1,287 |  |  | $ | 987 |  |  | $ | 1,803 |  |  | $ | 90 |  |  | $ | — |  |  | $ | 20,814 |
Gross YTD charge-offs | 84 |  |  | 23 |  |  | 7 |  |  | — |  |  | — |  |  | 232 |  |  | 1 |  |  | — |  |  | 347 |
Total Portfolio |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass | $ | 300,974 |  |  | $ | 450,025 |  |  | $ | 328,324 |  |  | $ | 165,714 |  |  | $ | 40,119 |  |  | $ | 66,694 |  |  | $ | 116,289 |  |  | $ | 1,074 |  |  | $ | 1,469,213 |
Watch | 16,873 |  |  | 13,751 |  |  | 3,180 |  |  | 970 |  |  | 419 |  |  | 2,489 |  |  | 2,698 |  |  | — |  |  | 40,380 |
Substandard | 1,097 |  |  | 3,973 |  |  | 15,963 |  |  | 145 |  |  | 45 |  |  | 415 |  |  | 323 |  |  | 1,299 |  |  | 23,260 |
Non-accrual loans | 2,408 |  |  | 173 |  |  | 1,122 |  |  | 347 |  |  | 90 |  |  | 315 |  |  | 1,839 |  |  | — |  |  | 6,294 |
Total | $ | 321,352 |  |  | $ | 467,922 |  |  | $ | 348,589 |  |  | $ | 167,176 |  |  | $ | 40,673 |  |  | $ | 69,913 |  |  | $ | 121,149 |  |  | $ | 2,373 |  |  | $ | 1,539,147 |
Total Gross YTD charge-offs | $ | 84 |  |  | $ | 24 |  |  | $ | 7 |  |  | $ | 75 |  |  | $ | — |  |  | $ | 424 |  |  | $ | 14 |  |  | $ | — |  |  | $ | 628 |
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 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 December 31, 2023 and 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
December 31, 2023 |  |  |  |  |  |  |  |  |
Commercial, Financial, and Agricultural | $ | — |  |  | $ | 2,228 |  |  | $ | 2,228 |  |  | $ | — |  |  | $ | 2,228 |
Real estate construction − residential | — |  |  | 432 |  |  | 432 |  |  | — |  |  | 432 |
Real estate construction − commercial | — |  |  | 69 |  |  | 69 |  |  | — |  |  | 69 |
Real estate mortgage − residential | — |  |  | 587 |  |  | 587 |  |  | 115 |  |  | 702 |
Real estate mortgage − commercial | 2,368 |  |  | 610 |  |  | 2,978 |  |  | — |  |  | 2,978 |
Installment and Other Consumer | — |  |  | — |  |  | — |  |  | 4 |  |  | 4 |
Total | $ | 2,368 |  |  | $ | 3,926 |  |  | $ | 6,294 |  |  | $ | 119 |  |  | $ | 6,413 |
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 $0.2 million and $0.3 million of restructured loans at December 31, 2023 and 2022, respectively.
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 December 31, 2023 and 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
December 31, 2023 |  |  |  |  |  |  |  |  |
Commercial, Financial, and Agricultural | $ | 223,845 |  |  | $ | 202 |  |  | $ | — |  |  | $ | 2,228 |  |  | $ | 226,275 |
Real estate construction − residential | 57,568 |  |  | 347 |  |  | — |  |  | 432 |  |  | 58,347 |
Real estate construction − commercial | 130,227 |  |  | — |  |  | — |  |  | 69 |  |  | 130,296 |
Real estate mortgage − residential | 368,956 |  |  | 2,733 |  |  | 115 |  |  | 587 |  |  | 372,391 |
Real estate mortgage − commercial | 728,029 |  |  | 17 |  |  | — |  |  | 2,978 |  |  | 731,024 |
Installment and Other Consumer | 20,607 |  |  | 203 |  |  | 4 |  |  | — |  |  | 20,814 |
Total | $ | 1,529,232 |  |  | $ | 3,502 |  |  | $ | 119 |  |  | $ | 6,294 |  |  | $ | 1,539,147 |
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 December 31, 2023:
| December 31, 2023
(Dollars in thousands) | Number of contracts |  | Recorded Investment |  | % to Total Loans
Commercial, financial and agricultural | 2 |  | $ | 160 |  | 0.01%
Real estate mortgage − residential | 6 |  | 980 |  | 0.06%
Real estate mortgage − commercial | 2 |  | 270 |  | 0.02%
Total | 10 |  |  | $ | 1,410 |  |  | 0.09 | %

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