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Student Loans (Tables)

9 Months Ended

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
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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

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
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-Section 50
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-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
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-Section 55
-Paragraph 80
-URI http://asc.fasb.org/extlink&oid=124267575&loc=SL82922355-210448

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-Publisher FASB
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-Topic 310
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-Section 50
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