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Loans and Allowance for Loan Losses (Tables) | 9 Months Ended
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Sep. 30, 2019
Allowance For Loan And Lease Losses Writeoffs Net [Abstract] |
Schedule of Loan Portfolio | As of September 30, 2019 and December 31, 2018, the composition of the loan portfolio by reporting segment and portfolio segment was as follows:
|  | September 30, 2019 |
|  | Bank |  |  | ALC |  |  | Total |
|  | (Dollars in Thousands) |
Real estate loans: |  |  |  |  |  |  |  |  |  |  |  |
Construction, land development and other land loans |  | $ | 27,348 |  |  | $ | — |  |  | $ | 27,348 |
Secured by 1-4 family residential properties |  |  | 103,269 |  |  |  | 6,067 |  |  |  | 109,336 |
Secured by multi-family residential properties |  |  | 46,843 |  |  |  | — |  |  |  | 46,843 |
Secured by non-farm, non-residential properties |  |  | 164,941 |  |  |  | — |  |  |  | 164,941 |
Other |  |  | 842 |  |  |  | — |  |  |  | 842 |
Commercial and industrial loans (1) |  |  | 90,470 |  |  |  | — |  |  |  | 90,470 |
Consumer loans: |  |  |  |  |  |  |  |  |  |  |  |
Consumer |  |  | 8,136 |  |  |  | 29,341 |  |  |  | 37,477 |
Branch retail |  |  | — |  |  |  | 30,008 |  |  |  | 30,008 |
Indirect sales |  |  | — |  |  |  | 48,073 |  |  |  | 48,073 |
Total loans |  |  | 441,849 |  |  |  | 113,489 |  |  |  | 555,338 |
Less: Unearned interest, fees and deferred cost |  |  | 204 |  |  |  | 5,030 |  |  |  | 5,234 |
Allowance for loan losses |  |  | 3,349 |  |  |  | 2,236 |  |  |  | 5,585 |
Net loans |  | $ | 438,296 |  |  | $ | 106,223 |  |  | $ | 544,519 |
|  | December 31, 2018 |
|  | Bank |  |  | ALC |  |  | Total |
|  | (Dollars in Thousands) |
Real estate loans: |  |  |  |  |  |  |  |  |  |  |  |
Construction, land development and other land loans |  | $ | 41,340 |  |  | $ | — |  |  | $ | 41,340 |
Secured by 1-4 family residential properties |  |  | 102,971 |  |  |  | 7,785 |  |  |  | 110,756 |
Secured by multi-family residential properties |  |  | 23,009 |  |  |  | — |  |  |  | 23,009 |
Secured by non-farm, non-residential properties |  |  | 156,162 |  |  |  | — |  |  |  | 156,162 |
Other |  |  | 1,308 |  |  |  | — |  |  |  | 1,308 |
Commercial and industrial loans (1) |  |  | 85,779 |  |  |  | — |  |  |  | 85,779 |
Consumer loans: |  |  |  |  |  |  |  |  |  |  |  |
Consumer |  |  | 6,927 |  |  |  | 31,656 |  |  |  | 38,583 |
Branch retail |  |  | — |  |  |  | 28,324 |  |  |  | 28,324 |
Indirect sales |  |  | — |  |  |  | 40,609 |  |  |  | 40,609 |
Total loans |  |  | 417,496 |  |  |  | 108,374 |  |  |  | 525,870 |
Less: Unearned interest, fees and deferred cost |  |  | 331 |  |  |  | 5,617 |  |  |  | 5,948 |
Allowance for loan losses |  |  | 2,735 |  |  |  | 2,320 |  |  |  | 5,055 |
Net loans |  | $ | 414,430 |  |  | $ | 100,437 |  |  | $ | 514,867 |
| (1) | Includes equipment financing leases.
Summary of Acquired Loans | The carrying amount of PCI loans, which is included within loans on the balance sheet, is set forth in the table below as of September 30, 2019 and December 31, 2018:
|  | September 30, 2019 |  |  | December 31, 2018 |
|  | (Dollars in Thousands) |
Real estate loans: |  |  |  |  |  |  |  |
Construction, land development and other land loans |  | $ | — |  |  | $ | 75 |
Secured by 1-4 family residential properties |  |  | 231 |  |  |  | 492 |
Outstanding balance |  |  | 231 |  |  |  | 567 |
Fair value adjustment |  |  | (51 | ) |  |  | (70 | )
Carrying amount, net of fair value adjustment |  | $ | 180 |  |  | $ | 497 |
Allowance for Loan Losses | The following tables present changes in the allowance for loan losses during the nine months ended September 30, 2019 and the year ended December 31, 2018 and the related loan balances by loan portfolio segment and loan type as of September 30, 2019 and December 31, 2018:
|  | Bank |
|  | Nine Months Ended September 30, 2019 |
|  | Construction, Land |  |  | 1-4 Family |  |  | Real Estate Multi- Family |  |  | Non- Farm Non- Residential |  |  | Other |  |  | Commercial |  |  | Consumer |  |  | Branch Retail |  |  | Indirect Sales |  |  | Total |
|  | (Dollars in Thousands) |
Allowance for loan losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance |  | $ | 240 |  |  | $ | 322 |  |  | $ | 128 |  |  | $ | 831 |  |  | $ | 1 |  |  | $ | 1,138 |  |  | $ | 75 |  |  | $ | — |  |  | $ | — |  |  | $ | 2,735 |
Charge-offs |  |  | — |  |  |  | (47 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (32 | ) |  |  | — |  |  |  | — |  |  |  | (79 | )
Recoveries |  |  | — |  |  |  | 22 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 3 |  |  |  | 33 |  |  |  | — |  |  |  | — |  |  |  | 58 |
Provision |  |  | (78 | ) |  |  | 139 |  |  |  | 233 |  |  |  | 72 |  |  |  | — |  |  |  | 259 |  |  |  | 10 |  |  |  | — |  |  |  | — |  |  |  | 635 |
Ending balance |  | $ | 162 |  |  | $ | 436 |  |  | $ | 361 |  |  | $ | 903 |  |  | $ | 1 |  |  | $ | 1,400 |  |  | $ | 86 |  |  | $ | — |  |  | $ | — |  |  | $ | 3,349 |
Ending balance of allowance attributable to loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for impairment |  | $ | — |  |  | $ | 15 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 394 |  |  | $ | 9 |  |  | $ | — |  |  | $ | — |  |  | $ | 418 |
Collectively evaluated for impairment |  |  | 162 |  |  |  | 421 |  |  |  | 361 |  |  |  | 903 |  |  |  | 1 |  |  |  | 1,006 |  |  |  | 77 |  |  |  | — |  |  |  | — |  |  |  | 2,931 |
Loans acquired with deteriorated credit quality |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Total allowance for loan losses |  | $ | 162 |  |  | $ | 436 |  |  | $ | 361 |  |  | $ | 903 |  |  | $ | 1 |  |  | $ | 1,400 |  |  | $ | 86 |  |  | $ | — |  |  | $ | — |  |  | $ | 3,349 |
Ending balance of loans receivable: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for impairment |  | $ | — |  |  | $ | 702 |  |  | $ | — |  |  | $ | 496 |  |  | $ | — |  |  | $ | 4,025 |  |  | $ | 32 |  |  | $ | — |  |  | $ | — |  |  | $ | 5,255 |
Collectively evaluated for impairment |  |  | 27,348 |  |  |  | 102,387 |  |  |  | 46,843 |  |  |  | 164,445 |  |  |  | 842 |  |  |  | 86,445 |  |  |  | 8,104 |  |  |  | — |  |  |  | — |  |  |  | 436,414 |
Loans acquired with deteriorated credit quality |  |  | — |  |  |  | 180 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 180 |
Total loans receivable |  | $ | 27,348 |  |  | $ | 103,269 |  |  | $ | 46,843 |  |  | $ | 164,941 |  |  | $ | 842 |  |  | $ | 90,470 |  |  | $ | 8,136 |  |  | $ | — |  |  | $ | — |  |  | $ | 441,849 |
|  | ALC |
|  | Nine Months Ended September 30, 2019 |
|  | Construction, Land |  |  | 1-4 Family |  |  | Real Estate Multi- Family |  |  | Non- Farm Non- Residential |  |  | Other |  |  | Commercial |  |  | Consumer |  |  | Branch Retail |  |  | Indirect Sales |  |  | Total |
|  | (Dollars in Thousands) |
Allowance for loan losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance |  | $ | — |  |  | $ | 24 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 1,724 |  |  | $ | 427 |  |  | $ | 145 |  |  | $ | 2,320 |
Charge-offs |  |  | — |  |  |  | (34 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (1,501 | ) |  |  | (294 | ) |  |  | (194 | ) |  |  | (2,023 | )
Recoveries |  |  | — |  |  |  | 6 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 470 |  |  |  | 94 |  |  |  | 6 |  |  |  | 576 |
Provision |  |  | — |  |  |  | 29 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 862 |  |  |  | 204 |  |  |  | 268 |  |  |  | 1,363 |
Ending balance |  | $ | — |  |  | $ | 25 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 1,555 |  |  | $ | 431 |  |  | $ | 225 |  |  | $ | 2,236 |
Ending balance of allowance attributable to loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for impairment |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Collectively evaluated for impairment |  |  | — |  |  |  | 25 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 1,555 |  |  |  | 431 |  |  |  | 225 |  |  |  | 2,236 |
Total allowance for loan losses |  | $ | — |  |  | $ | 25 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 1,555 |  |  | $ | 431 |  |  | $ | 225 |  |  | $ | 2,236 |
Ending balance of loans receivable: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for impairment |  | $ | — |  |  | $ | 137 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 137 |
Collectively evaluated for impairment |  |  | — |  |  |  | 5,930 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 29,341 |  |  |  | 30,008 |  |  |  | 48,073 |  |  |  | 113,352 |
Total loans receivable |  | $ | — |  |  | $ | 6,067 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 29,341 |  |  | $ | 30,008 |  |  | $ | 48,073 |  |  | $ | 113,489 |
|  | Bank and ALC |
|  | Nine Months Ended September 30, 2019 |
|  | Construction, Land |  |  | 1-4 Family |  |  | Real Estate Multi- Family |  |  | Non- Farm Non- Residential |  |  | Other |  |  | Commercial |  |  | Consumer |  |  | Branch Retail |  |  | Indirect Sales |  |  | Total |
|  | (Dollars in Thousands) |
Allowance for loan losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance |  | $ | 240 |  |  | $ | 346 |  |  | $ | 128 |  |  | $ | 831 |  |  | $ | 1 |  |  | $ | 1,138 |  |  | $ | 1,799 |  |  | $ | 427 |  |  | $ | 145 |  |  | $ | 5,055 |
Charge-offs |  |  | — |  |  |  | (81 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (1,533 | ) |  |  | (294 | ) |  |  | (194 | ) |  |  | (2,102 | )
Recoveries |  |  | — |  |  |  | 28 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 3 |  |  |  | 503 |  |  |  | 94 |  |  |  | 6 |  |  |  | 634 |
Provision |  |  | (78 | ) |  |  | 168 |  |  |  | 233 |  |  |  | 72 |  |  |  | — |  |  |  | 259 |  |  |  | 872 |  |  |  | 204 |  |  |  | 268 |  |  |  | 1,998 |
Ending balance |  | $ | 162 |  |  | $ | 461 |  |  | $ | 361 |  |  | $ | 903 |  |  | $ | 1 |  |  | $ | 1,400 |  |  | $ | 1,641 |  |  | $ | 431 |  |  | $ | 225 |  |  | $ | 5,585 |
Ending balance of allowance attributable to loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for impairment |  | $ | — |  |  | $ | 15 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 394 |  |  | $ | 9 |  |  | $ | — |  |  | $ | — |  |  | $ | 418 |
Collectively evaluated for impairment |  |  | 162 |  |  |  | 446 |  |  |  | 361 |  |  |  | 903 |  |  |  | 1 |  |  |  | 1,006 |  |  |  | 1,632 |  |  |  | 431 |  |  |  | 225 |  |  |  | 5,167 |
Loans acquired with deteriorated credit quality |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Total allowance for loan losses |  | $ | 162 |  |  | $ | 461 |  |  | $ | 361 |  |  | $ | 903 |  |  | $ | 1 |  |  | $ | 1,400 |  |  | $ | 1,641 |  |  | $ | 431 |  |  | $ | 225 |  |  | $ | 5,585 |
Ending balance of loans receivable: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for impairment |  | $ | — |  |  | $ | 839 |  |  | $ | — |  |  | $ | 496 |  |  | $ | — |  |  | $ | 4,025 |  |  | $ | 32 |  |  | $ | — |  |  | $ | — |  |  | $ | 5,392 |
Collectively evaluated for impairment |  |  | 27,348 |  |  |  | 108,317 |  |  |  | 46,843 |  |  |  | 164,445 |  |  |  | 842 |  |  |  | 86,445 |  |  |  | 37,445 |  |  |  | 30,008 |  |  |  | 48,073 |  |  |  | 549,766 |
Loans acquired with deteriorated credit quality |  |  | — |  |  |  | 180 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 180 |
Total loans receivable |  | $ | 27,348 |  |  | $ | 109,336 |  |  | $ | 46,843 |  |  | $ | 164,941 |  |  | $ | 842 |  |  | $ | 90,470 |  |  | $ | 37,477 |  |  | $ | 30,008 |  |  | $ | 48,073 |  |  | $ | 555,338 |
|  | Bank |
|  | Year Ended December 31, 2018 |
|  | Construction, Land |  |  | 1-4 Family |  |  | Real Estate Multi- Family |  |  | Non- Farm Non- Residential |  |  | Other |  |  | Commercial |  |  | Consumer |  |  | Branch Retail |  |  | Indirect Sales |  |  | Total |
|  | (Dollars in Thousands) |
Allowance for loan losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance |  | $ | 203 |  |  | $ | 238 |  |  | $ | 116 |  |  | $ | 777 |  |  | $ | 2 |  |  | $ | 1,049 |  |  | $ | 62 |  |  | $ | — |  |  | $ | — |  |  | $ | 2,447 |
Charge-offs |  |  | — |  |  |  | (9 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (3 | ) |  |  | (4 | ) |  |  | — |  |  |  | — |  |  |  | (16 | )
Recoveries |  |  | — |  |  |  | 51 |  |  |  | — |  |  |  | 4 |  |  |  | — |  |  |  | 11 |  |  |  | 23 |  |  |  | — |  |  |  | — |  |  |  | 89 |
Provision |  |  | 37 |  |  |  | 42 |  |  |  | 12 |  |  |  | 50 |  |  |  | (1 | ) |  |  | 81 |  |  |  | (6 | ) |  |  | — |  |  |  | — |  |  |  | 215 |
Ending balance |  | $ | 240 |  |  | $ | 322 |  |  | $ | 128 |  |  | $ | 831 |  |  | $ | 1 |  |  | $ | 1,138 |  |  | $ | 75 |  |  | $ | — |  |  | $ | — |  |  | $ | 2,735 |
Ending balance of allowance attributable to loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for impairment |  | $ | 28 |  |  | $ | 50 |  |  | $ | — |  |  | $ | 1 |  |  | $ | — |  |  | $ | 67 |  |  | $ | 20 |  |  | $ | — |  |  | $ | — |  |  | $ | 166 |
Collectively evaluated for impairment |  |  | 212 |  |  |  | 272 |  |  |  | 128 |  |  |  | 830 |  |  |  | 1 |  |  |  | 1,071 |  |  |  | 55 |  |  |  | — |  |  |  | — |  |  |  | 2,569 |
Loans acquired with deteriorated credit quality |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Total allowance for loan losses |  | $ | 240 |  |  | $ | 322 |  |  | $ | 128 |  |  | $ | 831 |  |  | $ | 1 |  |  | $ | 1,138 |  |  | $ | 75 |  |  | $ | — |  |  | $ | — |  |  | $ | 2,735 |
Ending balance of loans receivable: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for impairment |  | $ | 153 |  |  | $ | 57 |  |  | $ | — |  |  | $ | 511 |  |  | $ | — |  |  | $ | 67 |  |  | $ | 43 |  |  | $ | — |  |  | $ | — |  |  | $ | 831 |
Collectively evaluated for impairment |  |  | 41,114 |  |  |  | 102,490 |  |  |  | 23,009 |  |  |  | 155,651 |  |  |  | 1,308 |  |  |  | 85,712 |  |  |  | 6,884 |  |  |  | — |  |  |  | — |  |  |  | 416,168 |
Loans acquired with deteriorated credit quality |  |  | 73 |  |  |  | 424 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 497 |
Total loans receivable |  | $ | 41,340 |  |  | $ | 102,971 |  |  | $ | 23,009 |  |  | $ | 156,162 |  |  | $ | 1,308 |  |  | $ | 85,779 |  |  | $ | 6,927 |  |  | $ | — |  |  | $ | — |  |  | $ | 417,496 |
|  | ALC |
|  | Year Ended December 31, 2018 |
|  | Construction, Land |  |  | 1-4 Family |  |  | Real Estate Multi- Family |  |  | Non- Farm Non- Residential |  |  | Other |  |  | Commercial |  |  | Consumer |  |  | Branch Retail |  |  | Indirect Sales |  |  | Total |
|  | (Dollars in Thousands) |
Allowance for loan losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance |  | $ | — |  |  | $ | 52 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 1,653 |  |  | $ | 393 |  |  | $ | 229 |  |  | $ | 2,327 |
Charge-offs |  |  | — |  |  |  | (92 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (2,478 | ) |  |  | (415 | ) |  |  | (116 | ) |  |  | (3,101 | )
Recoveries |  |  | — |  |  |  | 23 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 545 |  |  |  | 113 |  |  |  | 6 |  |  |  | 687 |
Provision |  |  | — |  |  |  | 41 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 2,004 |  |  |  | 336 |  |  |  | 26 |  |  |  | 2,407 |
Ending balance |  | $ | — |  |  | $ | 24 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 1,724 |  |  | $ | 427 |  |  | $ | 145 |  |  | $ | 2,320 |
Ending balance of allowance attributable to loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for impairment |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Collectively evaluated for impairment |  |  | — |  |  |  | 24 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 1,724 |  |  |  | 427 |  |  |  | 145 |  |  |  | 2,320 |
Total allowance for loan losses |  | $ | — |  |  | $ | 24 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 1,724 |  |  | $ | 427 |  |  | $ | 145 |  |  | $ | 2,320 |
Ending balance of loans receivable: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for impairment |  | $ | — |  |  | $ | 211 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 211 |
Collectively evaluated for impairment |  |  | — |  |  |  | 7,574 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 31,656 |  |  |  | 28,324 |  |  |  | 40,609 |  |  |  | 108,163 |
Total loans receivable |  | $ | — |  |  | $ | 7,785 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 31,656 |  |  | $ | 28,324 |  |  | $ | 40,609 |  |  | $ | 108,374 |
|  | Bank and ALC |
|  | Year Ended December 31, 2018 |
|  | Construction, Land |  |  | 1-4 Family |  |  | Real Estate Multi- Family |  |  | Non- Farm Non- Residential |  |  | Other |  |  | Commercial |  |  | Consumer |  |  | Branch Retail |  |  | Indirect Sales |  |  | Total |
|  | (Dollars in Thousands) |
Allowance for loan losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance |  | $ | 203 |  |  | $ | 290 |  |  | $ | 116 |  |  | $ | 777 |  |  | $ | 2 |  |  | $ | 1,049 |  |  | $ | 1,715 |  |  | $ | 393 |  |  | $ | 229 |  |  | $ | 4,774 |
Charge-offs |  |  | — |  |  |  | (101 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (3 | ) |  |  | (2,482 | ) |  |  | (415 | ) |  |  | (116 | ) |  |  | (3,117 | )
Recoveries |  |  | — |  |  |  | 74 |  |  |  | — |  |  |  | 4 |  |  |  | — |  |  |  | 11 |  |  |  | 568 |  |  |  | 113 |  |  |  | 6 |  |  |  | 776 |
Provision |  |  | 37 |  |  |  | 83 |  |  |  | 12 |  |  |  | 50 |  |  |  | (1 | ) |  |  | 81 |  |  |  | 1,998 |  |  |  | 336 |  |  |  | 26 |  |  |  | 2,622 |
Ending balance |  | $ | 240 |  |  | $ | 346 |  |  | $ | 128 |  |  | $ | 831 |  |  | $ | 1 |  |  | $ | 1,138 |  |  | $ | 1,799 |  |  | $ | 427 |  |  | $ | 145 |  |  | $ | 5,055 |
Ending balance of allowance attributable to loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for impairment |  | $ | 28 |  |  | $ | 50 |  |  | $ | — |  |  | $ | 1 |  |  | $ | — |  |  | $ | 67 |  |  | $ | 20 |  |  | $ | — |  |  | $ | — |  |  | $ | 166 |
Collectively evaluated for impairment |  |  | 212 |  |  |  | 296 |  |  |  | 128 |  |  |  | 830 |  |  |  | 1 |  |  |  | 1,071 |  |  |  | 1,779 |  |  |  | 427 |  |  |  | 145 |  |  |  | 4,889 |
Loans acquired with deteriorated credit quality |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Total allowance for loan losses |  | $ | 240 |  |  | $ | 346 |  |  | $ | 128 |  |  | $ | 831 |  |  | $ | 1 |  |  | $ | 1,138 |  |  | $ | 1,799 |  |  | $ | 427 |  |  | $ | 145 |  |  | $ | 5,055 |
Ending balance of loans receivable: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for impairment |  | $ | 153 |  |  | $ | 268 |  |  | $ | — |  |  | $ | 511 |  |  | $ | — |  |  | $ | 67 |  |  | $ | 43 |  |  | $ | — |  |  | $ | — |  |  | $ | 1,042 |
Collectively evaluated for impairment |  |  | 41,114 |  |  |  | 110,064 |  |  |  | 23,009 |  |  |  | 155,651 |  |  |  | 1,308 |  |  |  | 85,712 |  |  |  | 38,540 |  |  |  | 28,324 |  |  |  | 40,609 |  |  |  | 524,331 |
Loans acquired with deteriorated credit quality |  |  | 73 |  |  |  | 424 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 497 |
Total loans receivable |  | $ | 41,340 |  |  | $ | 110,756 |  |  | $ | 23,009 |  |  | $ | 156,162 |  |  | $ | 1,308 |  |  | $ | 85,779 |  |  | $ | 38,583 |  |  | $ | 28,324 |  |  | $ | 40,609 |  |  | $ | 525,870 |
Loans By Credit Quality Indicators | The tables below illustrate the carrying amount of loans by credit quality indicator as of September 30, 2019:
|  | Bank |
|  | Pass 1-5 |  |  | Special Mention 6 |  |  | Substandard 7 |  |  | Total |
|  | (Dollars in Thousands) |
Loans secured by real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Construction, land development and other land loans |  | $ | 26,997 |  |  | $ | 351 |  |  | $ | — |  |  | $ | 27,348 |
Secured by 1-4 family residential properties |  |  | 101,001 |  |  |  | 137 |  |  |  | 2,131 |  |  |  | 103,269 |
Secured by multi-family residential properties |  |  | 46,843 |  |  |  | — |  |  |  | — |  |  |  | 46,843 |
Secured by non-farm, non-residential properties |  |  | 159,511 |  |  |  | 4,422 |  |  |  | 1,008 |  |  |  | 164,941 |
Other |  |  | 842 |  |  |  | — |  |  |  | — |  |  |  | 842 |
Commercial and industrial loans |  |  | 85,353 |  |  |  | 720 |  |  |  | 4,397 |  |  |  | 90,470 |
Consumer loans |  |  | 8,096 |  |  |  | — |  |  |  | 40 |  |  |  | 8,136 |
Total |  | $ | 428,643 |  |  | $ | 5,630 |  |  | $ | 7,576 |  |  | $ | 441,849 |
The above amounts include purchased credit impaired loans. As of September 30, 2019, $0.2 million of purchased credit impaired loans were rated “Substandard.”
|  | ALC |
|  | Performing |  |  | Nonperforming |  |  | Total |
|  | (Dollars in Thousands) |
Loans secured by real estate: |  |  |  |  |  |  |  |  |  |  |  |
Secured by 1-4 family residential properties |  | $ | 5,936 |  |  | $ | 131 |  |  | $ | 6,067 |
Consumer loans: |  |  |  |  |  |  |  |  |  |  |  |
Consumer |  |  | 28,908 |  |  |  | 433 |  |  |  | 29,341 |
Branch retail |  |  | 29,858 |  |  |  | 150 |  |  |  | 30,008 |
Indirect sales |  |  | 48,003 |  |  |  | 70 |  |  |  | 48,073 |
Total |  | $ | 112,705 |  |  | $ | 784 |  |  | $ | 113,489 |
The tables below illustrate the carrying amount of loans by credit quality indicator as of December 31, 2018:
|  | Bank |
|  | Pass 1-5 |  |  | Special Mention 6 |  |  | Substandard 7 |  |  | Total |
|  | (Dollars in Thousands) |
Loans secured by real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Construction, land development and other land loans |  | $ | 40,200 |  |  | $ | 914 |  |  | $ | 226 |  |  | $ | 41,340 |
Secured by 1-4 family residential properties |  |  | 100,485 |  |  |  | 154 |  |  |  | 2,332 |  |  |  | 102,971 |
Secured by multi-family residential properties |  |  | 23,009 |  |  |  | — |  |  |  | — |  |  |  | 23,009 |
Secured by non-farm, non-residential properties |  |  | 153,077 |  |  |  | 1,996 |  |  |  | 1,089 |  |  |  | 156,162 |
Other |  |  | 1,308 |  |  |  | — |  |  |  | — |  |  |  | 1,308 |
Commercial and industrial loans |  |  | 83,261 |  |  |  | 1,977 |  |  |  | 541 |  |  |  | 85,779 |
Consumer loans |  |  | 6,848 |  |  |  | — |  |  |  | 79 |  |  |  | 6,927 |
Total |  | $ | 408,188 |  |  | $ | 5,041 |  |  | $ | 4,267 |  |  | $ | 417,496 |
The above amounts include purchased credit impaired loans. As of December 31, 2018, $0.5 million of purchased credit impaired loans were rated “Substandard.”
|  | ALC |
|  | Performing |  |  | Nonperforming |  |  | Total |
|  | (Dollars in Thousands) |
Loans secured by real estate: |  |  |  |  |  |  |  |  |  |  |  |
Secured by 1-4 family residential properties |  | $ | 7,657 |  |  | $ | 128 |  |  | $ | 7,785 |
Consumer loans: |  |  |  |  |  |  |  |  |  |  |  |
Consumer |  |  | 30,826 |  |  |  | 830 |  |  |  | 31,656 |
Branch retail |  |  | 28,171 |  |  |  | 153 |  |  |  | 28,324 |
Indirect sales |  |  | 40,491 |  |  |  | 118 |  |  |  | 40,609 |
Total |  | $ | 107,145 |  |  | $ | 1,229 |  |  | $ | 108,374 |
Aging Analysis of Past Due Loans | The following tables provide an aging analysis of past due loans by class as of September 30, 2019:
|  | Bank |
|  | As of September 30, 2019 |
|  | 30-59 Days Past Due |  |  | 60-89 Days Past Due |  |  | 90 Days Or Greater |  |  | Total Past Due |  |  | Current |  |  | Total Loans |  |  | Recorded Investment > 90 Days And Accruing |
|  | (Dollars in Thousands) |
Loans secured by real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Construction, land development and other land loans |  | $ | 349 |  |  | $ | — |  |  | $ | — |  |  | $ | 349 |  |  | $ | 26,999 |  |  | $ | 27,348 |  |  | $ | — |
Secured by 1-4 family residential properties |  |  | 1,949 |  |  |  | 212 |  |  |  | — |  |  |  | 2,161 |  |  |  | 101,108 |  |  |  | 103,269 |  |  |  | — |
Secured by multi-family residential properties |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 46,843 |  |  |  | 46,843 |  |  |  | — |
Secured by non-farm, non-residential properties |  |  | 1,334 |  |  |  | — |  |  |  | 14 |  |  |  | 1,348 |  |  |  | 163,593 |  |  |  | 164,941 |  |  |  | — |
Other |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 842 |  |  |  | 842 |  |  |  | — |
Commercial and industrial loans |  |  | 918 |  |  |  | — |  |  |  | — |  |  |  | 918 |  |  |  | 89,552 |  |  |  | 90,470 |  |  |  | — |
Consumer loans |  |  | 16 |  |  |  | — |  |  |  | 1 |  |  |  | 17 |  |  |  | 8,119 |  |  |  | 8,136 |  |  |  | — |
Total |  | $ | 4,566 |  |  | $ | 212 |  |  | $ | 15 |  |  | $ | 4,793 |  |  | $ | 437,056 |  |  | $ | 441,849 |  |  | $ | — |
The above amounts include purchased credit impaired loans. As of September 30, 2019, $0.2 million of purchased credit impaired loans were 60-89 days past due.
|  | ALC |
|  | As of September 30, 2019 |
|  | 30-59 Days Past Due |  |  | 60-89 Days Past Due |  |  | 90 Days Or Greater |  |  | Total Past Due |  |  | Current |  |  | Total Loans |  |  | Recorded Investment > 90 Days And Accruing |
|  | (Dollars in Thousands) |
Loans secured by real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Construction, land development and other land loans |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Secured by 1-4 family residential properties |  |  | 60 |  |  |  | — |  |  |  | 131 |  |  |  | 191 |  |  |  | 5,876 |  |  |  | 6,067 |  |  |  | — |
Secured by multi-family residential properties |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Secured by non-farm, non-residential properties |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Other |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Commercial and industrial loans |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Consumer loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Consumer |  |  | 535 |  |  |  | 275 |  |  |  | 434 |  |  |  | 1,244 |  |  |  | 28,097 |  |  |  | 29,341 |  |  |  | — |
Branch retail |  |  | 122 |  |  |  | 73 |  |  |  | 150 |  |  |  | 345 |  |  |  | 29,663 |  |  |  | 30,008 |  |  |  | — |
Indirect sales |  |  | 194 |  |  |  | 75 |  |  |  | 70 |  |  |  | 339 |  |  |  | 47,734 |  |  |  | 48,073 |  |  |  | — |
Total |  | $ | 911 |  |  | $ | 423 |  |  | $ | 785 |  |  | $ | 2,119 |  |  | $ | 111,370 |  |  | $ | 113,489 |  |  | $ | — |
The following tables provide an aging analysis of past due loans by class as of December 31, 2018:
|  | Bank |
|  | As of December 31, 2018 |
|  | 30-59 Days Past Due |  |  | 60-89 Days Past Due |  |  | 90 Days Or Greater |  |  | Total Past Due |  |  | Current |  |  | Total Loans |  |  | Recorded Investment > 90 Days And Accruing |
|  | (Dollars in Thousands) |
Loans secured by real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Construction, land development and other land loans |  | $ | 415 |  |  | $ | 582 |  |  | $ | 74 |  |  | $ | 1,071 |  |  | $ | 40,269 |  |  | $ | 41,340 |  |  | $ | — |
Secured by 1-4 family residential properties |  |  | 991 |  |  |  | 36 |  |  |  | 539 |  |  |  | 1,566 |  |  |  | 101,405 |  |  |  | 102,971 |  |  |  | — |
Secured by multi-family residential properties |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 23,009 |  |  |  | 23,009 |  |  |  | — |
Secured by non-farm, non-residential properties |  |  | 458 |  |  |  | 13 |  |  |  | — |  |  |  | 471 |  |  |  | 155,691 |  |  |  | 156,162 |  |  |  | — |
Other |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 1,308 |  |  |  | 1,308 |  |  |  | — |
Commercial and industrial loans |  |  | 2,608 |  |  |  | 30 |  |  |  | 384 |  |  |  | 3,022 |  |  |  | 82,757 |  |  |  | 85,779 |  |  |  | — |
Consumer loans |  |  | 80 |  |  |  | — |  |  |  | 4 |  |  |  | 84 |  |  |  | 6,843 |  |  |  | 6,927 |  |  |  | — |
Total |  | $ | 4,552 |  |  | $ | 661 |  |  | $ | 1,001 |  |  | $ | 6,214 |  |  | $ | 411,282 |  |  | $ | 417,496 |  |  | $ | — |
The above amounts include purchased credit impaired loans. As of December 31, 2018, $0.3 million of purchased credit impaired loans were 90 or more days past due.
|  | ALC |
|  | As of December 31, 2018 |
|  | 30-59 Days Past Due |  |  | 60-89 Days Past Due |  |  | 90 Days Or Greater |  |  | Total Past Due |  |  | Current |  |  | Total Loans |  |  | Recorded Investment > 90 Days And Accruing |
|  | (Dollars in Thousands) |
Loans secured by real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Construction, land development and other land loans |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Secured by 1-4 family residential properties |  |  | 60 |  |  |  | 65 |  |  |  | 128 |  |  |  | 253 |  |  |  | 7,532 |  |  |  | 7,785 |  |  |  | — |
Secured by multi-family residential properties |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Secured by non-farm, non-residential properties |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Other |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Commercial and industrial loans |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Consumer loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Consumer |  |  | 563 |  |  |  | 354 |  |  |  | 830 |  |  |  | 1,747 |  |  |  | 29,909 |  |  |  | 31,656 |  |  |  | — |
Branch retail |  |  | 164 |  |  |  | 98 |  |  |  | 153 |  |  |  | 415 |  |  |  | 27,909 |  |  |  | 28,324 |  |  |  |  |
Indirect sales |  |  | 184 |  |  |  | 79 |  |  |  | 118 |  |  |  | 381 |  |  |  | 40,228 |  |  |  | 40,609 |  |  |  | — |
Total |  | $ | 971 |  |  | $ | 596 |  |  | $ | 1,229 |  |  | $ | 2,796 |  |  | $ | 105,578 |  |  | $ | 108,374 |  |  | $ | — |
Non-accruing Loans | The following table provides an analysis of non-accruing loans by class as of September 30, 2019 and December 31, 2018:
|  | Loans on Non-Accrual Status |
|  | September 30, 2019 |  |  | December 31, 2018 |
|  | (Dollars in Thousands) |
Loans secured by real estate: |  |  |  |  |  |  |  |
Construction, land development and other land loans |  | $ | — |  |  | $ | 73 |
Secured by 1-4 family residential properties |  |  | 719 |  |  |  | 1,097 |
Secured by multi-family residential properties |  |  | — |  |  |  | — |
Secured by non-farm, non-residential properties |  |  | 23 |  |  |  | 14 |
Other |  |  | 8 |  |  |  | — |
Commercial and industrial loans |  |  | 30 |  |  |  | 424 |
Consumer loans: |  |  |  |  |  |  |  |
Consumer |  |  | 468 |  |  |  | 879 |
Branch retail |  |  | 150 |  |  |  | 153 |
Indirect sales |  |  | 70 |  |  |  | 119 |
Total loans |  | $ | 1,468 |  |  | $ | 2,759 |
Impaired Loans | As of September 30, 2019, the carrying amount of impaired loans at the Bank and ALC consisted of the following:
|  | September 30, 2019 |
|  | Carrying Amount |  |  | Unpaid Principal Balance |  |  | Related Allowances |
|  | (Dollars in Thousands) |
Impaired loans with no related allowance recorded |  |  |  |  |  |  |  |  |  |  |  |
Loans secured by real estate |  |  |  |  |  |  |  |  |  |  |  |
Construction, land development and other land loans |  | $ | — |  |  | $ | — |  |  | $ | — |
Secured by 1-4 family residential properties |  |  | 997 |  |  |  | 997 |  |  |  | — |
Secured by multi-family residential properties |  |  | — |  |  |  | — |  |  |  | — |
Secured by non-farm, non-residential properties |  |  | 496 |  |  |  | 496 |  |  |  | — |
Commercial and industrial |  |  | — |  |  |  | — |  |  |  | — |
Consumer |  |  | — |  |  |  | — |  |  |  | — |
Total loans with no related allowance recorded |  | $ | 1,493 |  |  | $ | 1,493 |  |  | $ | — |
Impaired loans with an allowance recorded |  |  |  |  |  |  |  |  |  |  |  |
Loans secured by real estate |  |  |  |  |  |  |  |  |  |  |  |
Construction, land development and other land loans |  | $ | — |  |  | $ | — |  |  | $ | — |
Secured by 1-4 family residential properties |  |  | 22 |  |  |  | 22 |  |  |  | 15 |
Secured by multi-family residential properties |  |  | — |  |  |  | — |  |  |  | — |
Secured by non-farm, non-residential properties |  |  | — |  |  |  | — |  |  |  | — |
Commercial and industrial |  |  | 4,025 |  |  |  | 4,025 |  |  |  | 394 |
Consumer |  |  | 32 |  |  |  | 32 |  |  |  | 9 |
Total loans with an allowance recorded |  | $ | 4,079 |  |  | $ | 4,079 |  |  | $ | 418 |
Total impaired loans |  |  |  |  |  |  |  |  |  |  |  |
Loans secured by real estate |  |  |  |  |  |  |  |  |  |  |  |
Construction, land development and other land loans |  | $ | — |  |  | $ | — |  |  | $ | — |
Secured by 1-4 family residential properties |  |  | 1,019 |  |  |  | 1,019 |  |  |  | 15 |
Secured by multi-family residential properties |  |  | — |  |  |  | — |  |  |  | — |
Secured by non-farm, non-residential properties |  |  | 496 |  |  |  | 496 |  |  |  | — |
Commercial and industrial |  |  | 4,025 |  |  |  | 4,025 |  |  |  | 394 |
Consumer |  |  | 32 |  |  |  | 32 |  |  |  | 9 |
Total impaired loans |  | $ | 5,572 |  |  | $ | 5,572 |  |  | $ | 418 |
The above amounts include purchased credit impaired loans. As of September 30, 2019, purchased credit impaired loans comprised $0.2 million of impaired loans without a related allowance recorded. As of December 31, 2018, the carrying amount of impaired loans at the Bank and ALC consisted of the following:
|  | December 31, 2018 |
|  | Carrying Amount |  |  | Unpaid Principal Balance |  |  | Related Allowances |
|  | (Dollars in Thousands) |
Impaired loans with no related allowance recorded |  |  |  |  |  |  |  |  |  |  |  |
Loans secured by real estate |  |  |  |  |  |  |  |  |  |  |  |
Construction, land development and other land loans |  | $ | 73 |  |  | $ | 73 |  |  | $ | — |
Secured by 1-4 family residential properties |  |  | 635 |  |  |  | 635 |  |  |  | — |
Secured by multi-family residential properties |  |  | — |  |  |  | — |  |  |  | — |
Secured by non-farm, non-residential properties |  |  | — |  |  |  | — |  |  |  | — |
Commercial and industrial |  |  | — |  |  |  | — |  |  |  | — |
Consumer |  |  | — |  |  |  | — |  |  |  | — |
Total loans with no related allowance recorded |  | $ | 708 |  |  | $ | 708 |  |  | $ | — |
Impaired loans with an allowance recorded |  |  |  |  |  |  |  |  |  |  |  |
Loans secured by real estate |  |  |  |  |  |  |  |  |  |  |  |
Construction, land development and other land loans |  | $ | 153 |  |  | $ | 153 |  |  | $ | 28 |
Secured by 1-4 family residential properties |  |  | 57 |  |  |  | 57 |  |  |  | 50 |
Secured by multi-family residential properties |  |  | — |  |  |  | — |  |  |  | — |
Secured by non-farm, non-residential properties |  |  | 511 |  |  |  | 511 |  |  |  | 1 |
Commercial and industrial |  |  | 67 |  |  |  | 67 |  |  |  | 67 |
Consumer |  |  | 43 |  |  |  | 43 |  |  |  | 20 |
Total loans with an allowance recorded |  | $ | 831 |  |  | $ | 831 |  |  | $ | 166 |
Total impaired loans |  |  |  |  |  |  |  |  |  |  |  |
Loans secured by real estate |  |  |  |  |  |  |  |  |  |  |  |
Construction, land development and other land loans |  | $ | 226 |  |  | $ | 226 |  |  | $ | 28 |
Secured by 1-4 family residential properties |  |  | 692 |  |  |  | 692 |  |  |  | 50 |
Secured by multi-family residential properties |  |  | — |  |  |  | — |  |  |  | — |
Secured by non-farm, non-residential properties |  |  | 511 |  |  |  | 511 |  |  |  | 1 |
Commercial and industrial |  |  | 67 |  |  |  | 67 |  |  |  | 67 |
Consumer |  |  | 43 |  |  |  | 43 |  |  |  | 20 |
Total impaired loans |  | $ | 1,539 |  |  | $ | 1,539 |  |  | $ | 166 |
The average net investment in impaired loans and interest income recognized and received on impaired loans during the nine months ended September 30, 2019 and the year ended December 31, 2018 were as follows:
|  | Nine Months Ended September 30, 2019 |
|  | Average Recorded Investment |  |  | Interest Income Recognized |  |  | Interest Income Received |
|  | (Dollars in Thousands) |
Loans secured by real estate |  |  |  |  |  |  |  |  |  |  |  |
Construction, land development and other land loans |  | $ | 181 |  |  | $ | — |  |  | $ | — |
Secured by 1-4 family residential properties |  |  | 1,021 |  |  |  | 43 |  |  |  | 37 |
Secured by multi-family residential properties |  |  | — |  |  |  | — |  |  |  | — |
Secured by non-farm, non-residential properties |  |  | 645 |  |  |  | 22 |  |  |  | 21 |
Other |  |  | — |  |  |  | — |  |  |  | — |
Commercial and industrial |  |  | 991 |  |  |  | 5 |  |  |  | 5 |
Consumer |  |  | 38 |  |  |  | 1 |  |  |  | 1 |
Total |  | $ | 2,876 |  |  | $ | 71 |  |  | $ | 64 |
|  | Year Ended December 31, 2018 |
|  | Average Recorded Investment |  |  | Interest Income Recognized |  |  | Interest Income Received |
|  | (Dollars in Thousands) |
Loans secured by real estate |  |  |  |  |  |  |  |  |  |  |  |
Construction, land development and other land loans |  | $ | 70 |  |  | $ | 8 |  |  | $ | 8 |
Secured by 1-4 family residential properties |  |  | 794 |  |  |  | 16 |  |  |  | 16 |
Secured by multi-family residential properties |  |  | — |  |  |  | — |  |  |  | — |
Secured by non-farm, non-residential properties |  |  | 523 |  |  |  | 34 |  |  |  | 35 |
Other |  |  | 1 |  |  |  | — |  |  |  | — |
Commercial and industrial |  |  | 57 |  |  |  | 4 |  |  |  | 5 |
Consumer |  |  | 15 |  |  |  | 3 |  |  |  | 3 |
Total |  | $ | 1,460 |  |  | $ | 65 |  |  | $ | 67 |
Loans Modified in a Troubled Debt Restructuring | The following table provides, as of September 30, 2019 and December 31, 2018, the number of loans remaining in each loan category that the Bank had previously modified in a troubled debt restructuring, as well as the pre- and post-modification principal balance as of each date.
|  | September 30, 2019 |  |  | December 31, 2018 |
|  | Number of Loans |  |  | Pre- Modification Outstanding Principal Balance |  |  | Post- Modification Principal Balance |  |  | Number of Loans |  |  | Pre- Modification Outstanding Principal Balance |  |  | Post- Modification Principal Balance |
|  | (Dollars in Thousands) |
Loans secured by real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Construction, land development and other land loans |  |  | 1 |  |  | $ | 107 |  |  | $ | 66 |  |  |  | 1 |  |  | $ | 107 |  |  | $ | 73 |
Secured by 1-4 family residential properties |  |  | 3 |  |  |  | 318 |  |  |  | 30 |  |  |  | 3 |  |  |  | 318 |  |  |  | 118 |
Secured by non-farm, non-residential properties |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 1 |  |  |  | 53 |  |  |  | 34 |
Commercial loans |  |  | 2 |  |  |  | 116 |  |  |  | 63 |  |  |  | 2 |  |  |  | 116 |  |  |  | 72 |
Total |  |  | 6 |  |  | $ | 541 |  |  | $ | 159 |  |  |  | 7 |  |  | $ | 594 |  |  | $ | 297 |

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