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Student Loans (Tables) | 9 Months Ended
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Sep. 30, 2021
Receivables [Abstract] |
Schedule of Credit Quality Indicators for Outstanding Student Loans | The following tables summarize the credit quality indicators for outstanding student loans 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 Loans |  | Amount |  | Accrued Interest |  | Number of Loans |  | Amount |  | Accrued Interest
School | 185 |  | $ | 6,551 |  |  | $ | 1,918 |  |  | 319 |  |  | $ | 12,905 |  |  | $ | 3,201 |
Grace | 108 |  |  | 5,076 |  |  | 1,479 |  |  | 34 |  |  | 988 |  |  | 719 |
Repayment | 459 |  |  | 20,782 |  |  | 549 |  |  | 623 |  |  | 28,906 |  |  | 292 |
Deferment | 232 |  |  | 9,285 |  |  | 1,025 |  |  | 187 |  |  | 7,407 |  |  | 209 |
Forbearance | 179 |  |  | 8,499 |  |  | 516 |  |  | 134 |  |  | 7,179 |  |  | 553 |
Total | 1,163 |  |  | $ | 50,193 |  |  | $ | 5,487 |  |  | 1,297 |  |  | $ | 57,385 |  |  | $ | 4,974 |
Schedule of Student Loan Aging | 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 |

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- Definition Tabular disclosure of financing receivables by credit quality indicator. The credit quality indicator is a statistic about the credit quality of financing receivables. Examples include, but not limited to, consumer credit risk scores, credit-rating-agency ratings, an entity's internal credit risk grades, loan-to-value ratios, collateral, collection experience and other internal metrics. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 50 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=124255953&loc=SL82919230-210447 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 29 -URI http://asc.fasb.org/extlink&oid=123577603&loc=SL6953659-111524 + Details
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- Definition Tabular disclosure of aging analysis for financing receivable. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 50 -Paragraph 14 -URI http://asc.fasb.org/extlink&oid=124255953&loc=SL82919253-210447 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 7A -URI http://asc.fasb.org/extlink&oid=123577603&loc=SL6953401-111524 Reference 3: http://www.xbrl.org/2003/role/exampleRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 55 -Paragraph 80 -URI http://asc.fasb.org/extlink&oid=124267575&loc=SL82922355-210448 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 7 -URI http://asc.fasb.org/extlink&oid=123577603&loc=d3e5111-111524 + Details
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