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Loans (Tables) | 9 Months Ended
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Sep. 30, 2021
Receivables [Abstract] |
Schedule of Loans | Loans are comprised of the following:
(in 000's) | September 30, 2021 |  | December 31, 2020
Commercial and industrial: |  |  |
Commercial and business loans | $ | 44,713 |  |  | $ | 37,349 |
Government program loans | 6,422 |  |  | 10,165 |
Total commercial and industrial | 51,135 |  |  | 47,514 |
Real estate mortgage: |  |  |
Commercial real estate | 309,727 |  |  | 282,951 |
Residential mortgages | 172,120 |  |  | 37,236 |
Home improvement and home equity loans | 83 |  |  | 107 |
Total real estate mortgage | 481,930 |  |  | 320,294 |
Real estate construction and development | 165,370 |  |  | 175,016 |
Agricultural | 56,091 |  |  | 51,079 |
Installment and student loans | 53,411 |  |  | 61,508 |
Total loans | $ | 807,937 |  |  | $ | 655,411 |
Schedule of Delinquent Loans | The following is a summary of delinquent loans at September 30, 2021 (in 000's):
September 30, 2021 | Loans 30-60 Days Past Due |  | Loans 61-89 Days Past Due |  | Loans 90 or More Days Past Due |  | Total Past Due Loans |  | Current Loans |  | Total Loans |  | Accruing Loans 90 or More Days Past Due
Commercial and business loans | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 44,713 |  |  | $ | 44,713 |  |  | $ | — |
Government program loans | — |  |  | — |  |  | — |  |  | — |  |  | 6,422 |  |  | 6,422 |  |  | — |
Total commercial and industrial | — |  |  | — |  |  | — |  |  | — |  |  | 51,135 |  |  | 51,135 |  |  | — |
Commercial real estate loans | — |  |  | — |  |  | — |  |  | — |  |  | 309,727 |  |  | 309,727 |  |  | — |
Residential mortgages | 3,395 |  |  | — |  |  | — |  |  | 3,395 |  |  | 168,725 |  |  | 172,120 |  |  | — |
Home improvement and home equity loans | 13 |  |  | — |  |  | — |  |  | 13 |  |  | 70 |  |  | 83 |  |  | — |
Total real estate mortgage | 3,408 |  |  | — |  |  | — |  |  | 3,408 |  |  | 478,522 |  |  | 481,930 |  |  | — |
Real estate construction and development loans | — |  |  | — |  |  | 8,988 |  |  | 8,988 |  |  | 156,382 |  |  | 165,370 |  |  | — |
Agricultural loans | — |  |  | — |  |  | 236 |  |  | 236 |  |  | 55,855 |  |  | 56,091 |  |  | — |
Installment and student loans | 465 |  |  | 206 |  |  | 318 |  |  | 989 |  |  | 52,422 |  |  | 53,411 |  |  | 318 |
Total loans | $ | 3,873 |  |  | $ | 206 |  |  | $ | 9,542 |  |  | $ | 13,621 |  |  | $ | 794,316 |  |  | $ | 807,937 |  |  | $ | 318 |
The following is a summary of delinquent loans at December 31, 2020 (in 000's):
December 31, 2020 | Loans 30-60 Days Past Due |  | Loans 61-89 Days Past Due |  | Loans 90 or More Days Past Due |  | Total Past Due Loans |  | Current Loans |  | Total Loans |  | Accruing Loans 90 or More Days Past Due
Commercial and business loans | $ | 184 |  |  | $ | — |  |  | $ | — |  |  | $ | 184 |  |  | $ | 37,165 |  |  | $ | 37,349 |  |  | $ | — |
Government program loans | — |  |  | — |  |  | — |  |  | — |  |  | 10,165 |  |  | 10,165 |  |  | — |
Total commercial and industrial | 184 |  |  | — |  |  | — |  |  | 184 |  |  | 47,330 |  |  | 47,514 |  |  | — |
Commercial real estate loans | — |  |  | — |  |  | — |  |  | — |  |  | 282,951 |  |  | 282,951 |  |  | — |
Residential mortgages | — |  |  | — |  |  | — |  |  | — |  |  | 37,236 |  |  | 37,236 |  |  | — |
Home improvement and home equity loans | — |  |  | — |  |  | — |  |  | — |  |  | 107 |  |  | 107 |  |  | — |
Total real estate mortgage | — |  |  | — |  |  | — |  |  | — |  |  | 320,294 |  |  | 320,294 |  |  | — |
Real estate construction and development loans | — |  |  | — |  |  | 8,605 |  |  | 8,605 |  |  | 166,411 |  |  | 175,016 |  |  | — |
Agricultural loans | — |  |  | — |  |  | 439 |  |  | 439 |  |  | 50,640 |  |  | 51,079 |  |  | — |
Installment and student loans | 510 |  |  | 875 |  |  | 513 |  |  | 1,898 |  |  | 59,610 |  |  | 61,508 |  |  | 513 |
Total loans | $ | 694 |  |  | $ | 875 |  |  | $ | 9,557 |  |  | $ | 11,126 |  |  | $ | 644,285 |  |  | $ | 655,411 |  |  | $ | 513 |
The following tables summarize the student loan aging for loans in repayment and forbearance as of September 30, 2021 and December 31, 2020 (in 000's, except for number of borrowers):
| September 30, 2021 |  | December 31, 2020
| Number of Borrowers |  | Amount |  | Number of Borrowers |  | Amount
Current or less than 31 days | 260 |  |  | $ | 28,300 |  |  | 304 |  |  | $ | 34,188 |
31 - 60 days | 7 |  |  | 457 |  |  | 4 |  |  | 510 |
61 - 90 days | 3 |  |  | 206 |  |  | 10 |  |  | 875 |
91 - 120 days | 1 |  |  | 318 |  |  | 5 |  |  | 513 |
Total | 271 |  |  | $ | 29,281 |  |  | 323 |  |  | $ | 36,086 |
Schedule of Nonaccrual Loan Balances | The following is a summary of nonaccrual loan balances at September 30, 2021 and December 31, 2020 (in 000's).
| September 30, 2021 |  | December 31, 2020
Commercial and business loans | $ | — |  |  | $ | — |
Government program loans | — |  |  | — |
Total commercial and industrial | — |  |  | — |
Commercial real estate loans | — |  |  | — |
Residential mortgages | — |  |  | — |
Home improvement and home equity loans | — |  |  | — |
Total real estate mortgage | — |  |  | — |
Real estate construction and development loans | 11,273 |  |  | 11,057 |
Agricultural loans | 278 |  |  | 439 |
Installment and student loans | — |  |  | — |
Total nonaccrual loans | $ | 11,551 |  |  | $ | 11,496 |
Schedule of Impaired Loans | The following is a summary of impaired loans at September 30, 2021 (in 000's).
September 30, 2021 | Unpaid Contractual Principal Balance |  | Recorded Investment With No Allowance (1) |  | Recorded Investment With Allowance (1) |  | Total Recorded Investment |  | Related Allowance |  | Average Recorded Investment (2) |  | Interest Recognized (2)
Commercial and business loans | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 195 |  |  | $ | — |
Government program loans | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 138 |  |  | — |
Total commercial and industrial | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 333 |  |  | — |
Commercial real estate loans | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 672 |  |  | — |
Residential mortgages | 147 |  |  | — |  |  | 148 |  |  | 148 |  |  | 4 |  |  | 434 |  |  | 5 |
Home improvement and home equity loans | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total real estate mortgage | 147 |  |  | — |  |  | 148 |  |  | 148 |  |  | 4 |  |  | 1,106 |  |  | 5 |
Real estate construction and development loans | 11,273 |  |  | 11,273 |  |  | — |  |  | 11,273 |  |  | — |  |  | 11,110 |  |  | 209 |
Agricultural loans | 330 |  |  | 95 |  |  | 235 |  |  | 330 |  |  | 144 |  |  | 458 |  |  | 17 |
Installment and student loans | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total impaired loans | $ | 11,750 |  |  | $ | 11,368 |  |  | $ | 383 |  |  | $ | 11,751 |  |  | $ | 148 |  |  | $ | 13,007 |  |  | $ | 231 |
(1) The recorded investment in loans includes accrued interest receivable of $1. (2) Information is based on nine months ended September 30, 2021. The following is a summary of impaired loans at December 31, 2020 (in 000's).
December 31, 2020 | Unpaid Contractual Principal Balance |  | Recorded Investment With No Allowance (1) |  | Recorded Investment With Allowance (1) |  | Total Recorded Investment |  | Related Allowance |  | Average Recorded Investment (2) |  | Interest Recognized (2)
Commercial and business loans | $ | 250 |  |  | $ | 251 |  |  | $ | — |  |  | $ | 251 |  |  | $ | — |  |  | $ | 551 |  |  | $ | 23 |
Government program loans | 214 |  |  | 215 |  |  | — |  |  | 215 |  |  | — |  |  | 236 |  |  | 14 |
Total commercial and industrial | 464 |  |  | 466 |  |  | — |  |  | 466 |  |  | — |  |  | 787 |  |  | 37 |
Commercial real estate loans | 874 |  |  | 878 |  |  | — |  |  | 878 |  |  | — |  |  | 1,822 |  |  | 54 |
Residential mortgages | 365 |  |  | — |  |  | 366 |  |  | 366 |  |  | 13 |  |  | 867 |  |  | 17 |
Home improvement and home equity loans | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total real estate mortgage | 1,239 |  |  | 878 |  |  | 366 |  |  | 1,244 |  |  | 13 |  |  | 2,689 |  |  | 71 |
Real estate construction and development loans | 11,057 |  |  | 11,057 |  |  | — |  |  | 11,057 |  |  | — |  |  | 11,223 |  |  | 252 |
Agricultural loans | 610 |  |  | 293 |  |  | 316 |  |  | 609 |  |  | 196 |  |  | 675 |  |  | 39 |
Installment and student loans | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total impaired loans | $ | 13,370 |  |  | $ | 12,694 |  |  | $ | 682 |  |  | $ | 13,376 |  |  | $ | 209 |  |  | $ | 15,374 |  |  | $ | 399 |
(1) The recorded investment in loans includes accrued interest receivable of $6. (2) Information is based on the year ended December 31, 2020.
Schedule of Troubled Debt Restructuring Activity | The following tables illustrates TDR additions and defaults for the periods indicated:
| Nine Months Ended September 30, 2020
($ in 000's) | Number of Contracts |  | Pre- Modification Outstanding Recorded Investment |  | Post- Modification Outstanding Recorded Investment |  | Number of Contracts which Defaulted During Period |  | Recorded Investment on Defaulted TDRs
Troubled Debt Restructurings |  |  |  |  |  |  |  |  |
Commercial and business loans | — |  |  | — |  |  | — |  |  |  |  | $ | — |
Government program loans | — |  |  | — |  |  | — |  |  | — |  |  | — |
Commercial real estate term loans | — |  |  | — |  |  | — |  |  | — |  |  | — |
Single family residential loans | — |  |  | — |  |  | — |  |  | — |  |  | — |
Home improvement and home equity loans | — |  |  | — |  |  | — |  |  | — |  |  | — |
Real estate construction and development loans | — |  |  | — |  |  | — |  |  | — |  |  | — |
Agricultural loans | 1 |  |  | 179 |  |  | 179 |  |  | — |  |  | — |
Installment and student loans | — |  |  | — |  |  | — |  |  | — |  |  | — |
Overdraft protection lines | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total loans | 1 |  |  | $ | 179 |  |  | $ | 179 |  |  | — |  |  | $ | — |
Schedule of TDR Activity by Loan Category | The following tables summarize TDR activity by loan category for the quarters ended September 30, 2021 and September 30, 2020 (in 000's).
Three Months Ended September 30, 2021 | Commercial and Industrial |  | Commercial Real Estate |  | Residential Mortgages |  | Home Improvement and Home Equity |  | Real Estate Construction Development |  | Agricultural |  | Installment and Student Loans |  | Total
Beginning balance | $ | — |  |  | $ | — |  |  | $ | 359 |  |  | $ | — |  |  | $ | 2,335 |  |  | $ | 379 |  |  | $ | — |  |  | $ | 3,073 |
Additions | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Principal (reductions) additions | — |  |  | — |  |  | (212) |  |  | — |  |  | (50) |  |  | (49) |  |  | — |  |  | (311) |
Charge-offs | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Ending balance | $ | — |  |  | $ | — |  |  | $ | 147 |  |  | $ | — |  |  | $ | 2,285 |  |  | $ | 330 |  |  | $ | — |  |  | $ | 2,762 |
Allowance for loan loss | $ | — |  |  | $ | — |  |  | $ | 4 |  |  | $ | — |  |  | $ | — |  |  | $ | 144 |  |  | $ | — |  |  | $ | 148 |
Defaults | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Three Months Ended September 30, 2020 | Commercial and Industrial |  | Commercial Real Estate |  | Residential Mortgages |  | Home Improvement and Home Equity |  | Real Estate Construction Development |  | Agricultural |  | Installment and Student Loans |  | Total
Beginning balance | $ | — |  |  | $ | 889 |  |  | $ | 1,037 |  |  | $ | — |  |  | $ | 2,536 |  |  | $ | 693 |  |  | $ | — |  |  | $ | 5,155 |
Additions | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Principal (reductions) additions | — |  |  | (5) |  |  | (491) |  |  | — |  |  | (50) |  |  | (38) |  |  | — |  |  | (584) |
Charge-offs | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Ending balance | $ | — |  |  | $ | 884 |  |  | $ | 546 |  |  | $ | — |  |  | $ | 2,486 |  |  | $ | 655 |  |  | $ | — |  |  | $ | 4,571 |
Allowance for loan loss | $ | — |  |  | $ | 171 |  |  | $ | 16 |  |  | $ | — |  |  | $ | — |  |  | $ | 215 |  |  | $ | — |  |  | $ | 402 |
Defaults | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
The following tables summarize TDR activity by loan category for the nine months ended September 30, 2021 and September 30, 2020 (in 000's).
Nine Months Ended September 30, 2021 | Commercial and Industrial |  | Commercial Real Estate |  | Residential Mortgages |  | Home Improvement and Home Equity |  | Real Estate Construction Development |  | Agricultural |  | Installment and Student Loans |  | Total
Beginning balance | $ | — |  |  | $ | — |  |  | $ | 365 |  |  | $ | — |  |  | $ | 2,452 |  |  | $ | 609 |  |  | $ | — |  |  | $ | 3,426 |
Additions | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Principal (reductions) additions | — |  |  | — |  |  | (218) |  |  | — |  |  | (167) |  |  | (279) |  |  | — |  |  | (664) |
Charge-offs | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Ending balance | $ | — |  |  | $ | — |  |  | $ | 147 |  |  | $ | — |  |  | $ | 2,285 |  |  | $ | 330 |  |  | $ | — |  |  | $ | 2,762 |
Allowance for loan loss | $ | — |  |  | $ | — |  |  | $ | 4 |  |  | $ | — |  |  | $ | — |  |  | $ | 144 |  |  | $ | — |  |  | $ | 148 |
Defaults | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Nine Months Ended September 30, 2020 | Commercial and Industrial |  | Commercial Real Estate |  | Residential Mortgages |  | Home Improvement and Home Equity |  | Real Estate Construction Development |  | Agricultural |  | Installment and Student Loans |  | Total
Beginning balance | $ | 9 |  |  | $ | 898 |  |  | $ | 1,060 |  |  | $ | — |  |  | $ | 2,654 |  |  | $ | 566 |  |  | $ | — |  |  | $ | 5,187 |
Additions | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 179 |  |  | — |  |  | 179 |
Principal (reductions) additions | (9) |  |  | (14) |  |  | (514) |  |  | — |  |  | (168) |  |  | (90) |  |  | — |  |  | (795) |
Charge-offs | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Ending balance | $ | — |  |  | $ | 884 |  |  | $ | 546 |  |  | $ | — |  |  | $ | 2,486 |  |  | $ | 655 |  |  | $ | — |  |  | $ | 4,571 |
Allowance for loan loss | $ | — |  |  | $ | 171 |  |  | $ | 16 |  |  | $ | — |  |  | $ | — |  |  | $ | 215 |  |  | $ | — |  |  | $ | 402 |
Defaults | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Schedule of Credit Risk Rating for Commercial, Construction and Non-Consumer Related Loans | The following tables summarize the credit risk ratings for commercial, construction, and other non-consumer related loans for September 30, 2021 and December 31, 2020:
September 30, 2021 | Commercial and Industrial |  | Commercial Real Estate |  | Real Estate Construction and Development |  | Agricultural |  | Total
(in 000's) |  |  |  |
Grades 1 and 2 | $ | 6,564 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 6,564 |
Grade 3 | — |  |  | 263 |  |  | — |  |  | — |  |  | 263 |
Grades 4 and 5 – pass | 44,565 |  |  | 274,214 |  |  | 154,097 |  |  | 42,192 |  |  | 515,068 |
Grade 6 – special mention | — |  |  | 35,250 |  |  | — |  |  | 11,537 |  |  | 46,787 |
Grade 7 – substandard | 6 |  |  | — |  |  | 11,273 |  |  | 2,362 |  |  | 13,641 |
Total | $ | 51,135 |  |  | $ | 309,727 |  |  | $ | 165,370 |  |  | $ | 56,091 |  |  | $ | 582,323 |
December 31, 2020 | Commercial and Industrial |  | Commercial Real Estate |  | Real Estate Construction and Development |  | Agricultural |  | Total
(in 000's) |  |  |  |
Grades 1 and 2 | $ | 9,811 |  |  | $ | — |  |  | $ | — |  |  | $ | 30 |  |  | $ | 9,841 |
Grade 3 | — |  |  | 519 |  |  | — |  |  | — |  |  | 519 |
Grades 4 and 5 – pass | 35,919 |  |  | 267,215 |  |  | 163,959 |  |  | 49,006 |  |  | 516,099 |
Grade 6 – special mention | 1,307 |  |  | 14,343 |  |  | — |  |  | 1,434 |  |  | 17,084 |
Grade 7 – substandard | 477 |  |  | 874 |  |  | 11,057 |  |  | 609 |  |  | 13,017 |
Total | $ | 47,514 |  |  | $ | 282,951 |  |  | $ | 175,016 |  |  | $ | 51,079 |  |  | $ | 556,560 |
Schedule of Credit Risk Ratings for Consumer Related Loans and Other Homogenous Loans | The following tables summarize the credit risk ratings for consumer related loans and other homogeneous loans for September 30, 2021 and December 31, 2020:
| September 30, 2021 |  | December 31, 2020
| Residential Mortgages |  | Home Improvement and Home Equity |  | Installment and Student Loans |  | Total |  | Residential Mortgages |  | Home Improvement and Home Equity |  | Installment and Student Loans |  | Total
(in 000's) |  |  |  |  |  |  |
Not graded | $ | 161,668 |  |  | $ | 70 |  |  | $ | 52,667 |  |  | $ | 214,405 |  |  | $ | 27,484 |  |  | $ | 92 |  |  | $ | 60,414 |  |  | $ | 87,990 |
Pass | 10,452 |  |  | 13 |  |  | 426 |  |  | 10,891 |  |  | 9,752 |  |  | 15 |  |  | 570 |  |  | 10,337 |
Special mention | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 11 |  |  | 11 |
Substandard | — |  |  | — |  |  | 318 |  |  | 318 |  |  | — |  |  | — |  |  | 513 |  |  | 513 |
Doubtful | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total | $ | 172,120 |  |  | $ | 83 |  |  | $ | 53,411 |  |  | $ | 225,614 |  |  | $ | 37,236 |  |  | $ | 107 |  |  | $ | 61,508 |  |  | $ | 98,851 |
Schedule of Allowance for Credit Loses by Loan Category | The following summarizes the activity in the allowance for credit losses by loan category for the quarters ended September 30, 2021 and 2020 (in 000's)
Three Months Ended | Commercial and Industrial |  | Real Estate Mortgage |  | Real Estate Construction Development |  | Agricultural |  | Installment & Student Loans |  | Unallocated |  | Total
September 30, 2021 |  |  |  |  |  |
Beginning balance | $ | 632 |  |  | $ | 1,087 |  |  | $ | 3,213 |  |  | $ | 1,106 |  |  | $ | 2,789 |  |  | $ | 373 |  |  | $ | 9,200 |
Provision (recapture of provision) for credit losses | 5 |  |  | (20) |  |  | (83) |  |  | 314 |  |  | 402 |  |  | (165) |  |  | 453 |
Charge-offs | — |  |  | — |  |  | — |  |  | — |  |  | (533) |  |  | — |  |  | (533) |
Recoveries | 2 |  |  | 4 |  |  | — |  |  | — |  |  | 18 |  |  | — |  |  | 24 |
Net charge-offs | 2 |  |  | 4 |  |  | — |  |  | — |  |  | (515) |  |  | — |  |  | (509) |
Ending balance | $ | 639 |  |  | $ | 1,071 |  |  | $ | 3,130 |  |  | $ | 1,420 |  |  | $ | 2,676 |  |  | $ | 208 |  |  | $ | 9,144 |
Period-end amount allocated to: |  |  |  |  |  |  |  |  |  |  |  |  |
Loans individually evaluated for impairment | — |  |  | 4 |  |  | — |  |  | 144 |  |  | — |  |  | — |  |  | 148 |
Loans collectively evaluated for impairment | 639 |  |  | 1,067 |  |  | 3,130 |  |  | 1,276 |  |  | 2,676 |  |  | 208 |  |  | 8,996 |
Ending balance | $ | 639 |  |  | $ | 1,071 |  |  | $ | 3,130 |  |  | $ | 1,420 |  |  | $ | 2,676 |  |  | $ | 208 |  |  | $ | 9,144 |
Three Months Ended | Commercial and Industrial |  | Real Estate Mortgage |  | Real Estate Construction Development |  | Agricultural |  | Installment & Student Loans |  | Unallocated |  | Total
September 30, 2020 |  |  |  |  |  |
Beginning balance | $ | 756 |  |  | $ | 812 |  |  | $ | 3,572 |  |  | $ | 836 |  |  | $ | 2,746 |  |  | $ | 140 |  |  | $ | 8,862 |
Provision (recapture of provision) for credit losses | (46) |  |  | (147) |  |  | 439 |  |  | (68) |  |  | (749) |  |  | 575 |  |  | 4 |
Charge-offs | — |  |  | — |  |  | (106) |  |  | — |  |  | (178) |  |  | — |  |  | (284) |
Recoveries | 9 |  |  | 79 |  |  | 37 |  |  | — |  |  | 1 |  |  | — |  |  | 126 |
Net charge-offs | 9 |  |  | 79 |  |  | (69) |  |  | — |  |  | (177) |  |  | — |  |  | (158) |
Ending balance | $ | 719 |  |  | $ | 744 |  |  | $ | 3,942 |  |  | $ | 768 |  |  | $ | 1,820 |  |  | $ | 715 |  |  | $ | 8,708 |
Period-end amount allocated to: |  |  |  |  |  |  |  |  |  |  |  |  |
Loans individually evaluated for impairment | — |  |  | 187 |  |  | — |  |  | 215 |  |  | — |  |  | — |  |  | 402 |
Loans collectively evaluated for impairment | 719 |  |  | 557 |  |  | 3,942 |  |  | 553 |  |  | 1,820 |  |  | 715 |  |  | 8,306 |
Ending balance | $ | 719 |  |  | $ | 744 |  |  | $ | 3,942 |  |  | $ | 768 |  |  | $ | 1,820 |  |  | $ | 715 |  |  | $ | 8,708 |
The following summarizes the activity in the allowance for credit losses by loan category for the nine months ended September 30, 2021 and 2020 (in 000's)
Nine Months Ended | Commercial and Industrial |  | Real Estate Mortgage |  | Real Estate Construction Development |  | Agricultural |  | Installment and Student Loans |  | Unallocated |  | Total
September 30, 2021 |  |  |  |  |  |
Beginning balance | $ | 625 |  |  | $ | 575 |  |  | $ | 3,722 |  |  | $ | 711 |  |  | $ | 2,614 |  |  | $ | 275 |  |  | $ | 8,522 |
Provision (recapture of provision) for credit losses | (27) |  |  | 481 |  |  | (592) |  |  | 709 |  |  | 1,150 |  |  | (67) |  |  | 1,654 |
Charge-offs | — |  |  | — |  |  | — |  |  | — |  |  | (1,199) |  |  | — |  |  | (1,199) |
Recoveries | 41 |  |  | 15 |  |  | — |  |  | — |  |  | 111 |  |  | — |  |  | 167 |
Net recoveries (charge-offs) | 41 |  |  | 15 |  |  | — |  |  | — |  |  | (1,088) |  |  | — |  |  | (1,032) |
Ending balance | $ | 639 |  |  | $ | 1,071 |  |  | $ | 3,130 |  |  | $ | 1,420 |  |  | $ | 2,676 |  |  | $ | 208 |  |  | $ | 9,144 |
Period-end amount allocated to: |  |  |  |  |  |  |  |  |  |  |  |  |
Loans individually evaluated for impairment | — |  |  | 4 |  |  | — |  |  | 144 |  |  | — |  |  | — |  |  | 148 |
Loans collectively evaluated for impairment | 639 |  |  | 1,067 |  |  | 3,130 |  |  | 1,276 |  |  | 2,676 |  |  | 208 |  |  | 8,996 |
Ending balance | $ | 639 |  |  | $ | 1,071 |  |  | $ | 3,130 |  |  | $ | 1,420 |  |  | $ | 2,676 |  |  | $ | 208 |  |  | $ | 9,144 |
Nine Months Ended | Commercial and Industrial |  | Real Estate Mortgage |  | Real Estate Construction Development |  | Agricultural |  | Installment and Student Loans |  | Unallocated |  | Total
September 30, 2020 |  |  |  |  |  |
Beginning balance | $ | 1,322 |  |  | $ | 712 |  |  | $ | 2,808 |  |  | $ | 761 |  |  | $ | 2,132 |  |  | $ | 173 |  |  | $ | 7,908 |
Provision (recapture of provision) for credit losses | (625) |  |  | (56) |  |  | 1,455 |  |  | 7 |  |  | 815 |  |  | 542 |  |  | 2,138 |
Charge-offs | — |  |  | — |  |  | (358) |  |  | — |  |  | (1,134) |  |  | — |  |  | (1,492) |
Recoveries | 22 |  |  | 88 |  |  | 37 |  |  | — |  |  | 7 |  |  | — |  |  | 154 |
Net (charge-offs) recoveries | 22 |  |  | 88 |  |  | (321) |  |  | — |  |  | (1,127) |  |  | — |  |  | (1,338) |
Ending balance | $ | 719 |  |  | $ | 744 |  |  | $ | 3,942 |  |  | $ | 768 |  |  | $ | 1,820 |  |  | $ | 715 |  |  | $ | 8,708 |
Period-end amount allocated to: |  |  |  |  |  |  |  |  |  |  |  |  |
Loans individually evaluated for impairment | — |  |  | 187 |  |  | — |  |  | 215 |  |  | — |  |  | — |  |  | 402 |
Loans collectively evaluated for impairment | 719 |  |  | 557 |  |  | 3,942 |  |  | 553 |  |  | 1,820 |  |  | 715 |  |  | 8,306 |
Ending balance | $ | 719 |  |  | $ | 744 |  |  | $ | 3,942 |  |  | $ | 768 |  |  | $ | 1,820 |  |  | $ | 715 |  |  | $ | 8,708 |
Schedule of Summarized Loan Balances | The following table summarizes information with respect to the loan balances at September 30, 2021 and 2020.
| September 30, 2021 |  | September 30, 2020
| Loans Individually Evaluated for Impairment |  | Loans Collectively Evaluated for Impairment |  | Total Loans |  | Loans Individually Evaluated for Impairment |  | Loans Collectively Evaluated for Impairment |  | Total Loans
(in 000's) |  |  |  |  |
Commercial and business loans | $ | — |  |  | $ | 44,713 |  |  | $ | 44,713 |  |  | $ | 274 |  |  | $ | 38,944 |  |  | $ | 39,218 |
Government program loans | — |  |  | 6,422 |  |  | 6,422 |  |  | 220 |  |  | 26,304 |  |  | 26,524 |
Total commercial and industrial | — |  |  | 51,135 |  |  | 51,135 |  |  | 494 |  |  | 65,248 |  |  | 65,742 |
Commercial real estate loans | — |  |  | 309,727 |  |  | 309,727 |  |  | 2,036 |  |  | 261,977 |  |  | 264,013 |
Residential mortgage loans | 148 |  |  | 171,972 |  |  | 172,120 |  |  | 815 |  |  | 44,907 |  |  | 45,722 |
Home improvement and home equity loans | — |  |  | 83 |  |  | 83 |  |  | — |  |  | 114 |  |  | 114 |
Total real estate mortgage | 148 |  |  | 481,782 |  |  | 481,930 |  |  | 2,851 |  |  | 306,998 |  |  | 309,849 |
Real estate construction and development loans | 11,273 |  |  | 154,097 |  |  | 165,370 |  |  | 11,058 |  |  | 160,831 |  |  | 171,889 |
Agricultural loans | 330 |  |  | 55,761 |  |  | 56,091 |  |  | 656 |  |  | 50,931 |  |  | 51,587 |
Installment and student loans | — |  |  | 53,411 |  |  | 53,411 |  |  | — |  |  | 62,415 |  |  | 62,415 |
Total loans | $ | 11,751 |  |  | $ | 796,186 |  |  | $ | 807,937 |  |  | $ | 15,059 |  |  | $ | 646,423 |  |  | $ | 661,482 |

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