Non Purchased Loans (Tables)

3 Months Ended

Mar. 31, 2020

Financing Receivable, Allowance for Credit Loss [Line Items]

Period-End, Non-Accrual Loans, Segregated by Class

Period-end, non-accrual loans, segregated by class, were as follows:

	March 31, 2020		December 31, 2019
Real Estate:
Land Development and Construction	$	111	$	111
Farmland		230		232
1-4 Family Mortgages		2,054		2,160
Commercial Real Estate		8,966		9,082
Total Real Estate Loans		11,361		11,585
Business Loans:
Commercial and Industrial Loans		512		338
Farm Production and Other Farm Loans		10		10
Total Business Loans		522		348
Consumer Loans:
Other Consumer Loans		58		60
Total Consumer Loans		58		60
Total Nonaccrual Loans	$	11,941	$	11,993

Impaired Loans, Segregated by Class of Loans

Impaired loans as of March 31, 2020, segregated by class, were as follows:

			Recorded		Recorded
	Unpaid		Investment		Investment		Total				Average
	Principal		With No		With		Recorded		Related		Recorded
	Balance		Allowance		Allowance		Investment		Allowance		Investment
Real Estate:
Land Development and Construction	$	111	$	58	$	53	$	111	$	16	$	111
Farmland		250		250		—		250		—	$	251
1-4 Family Mortgages		805		795		10		805		8	$	822
Commercial Real Estate		11,463		6,011		3,736		9,747		559	$	9,768
Total Real Estate Loans		12,629		7,114		3,799		10,913		583	$	10,952
Business Loans:
Commercial and Industrial Loans		433		233		200		433		94	$	289
Total Business Loans		433		233		200		433		94	$	289
Total Loans	$	13,062	$	7,347	$	3,999	$	11,346	$	677	$	11,241

Impaired loans as of December 31, 2019, segregated by class, were as follows:

			Recorded		Recorded
	Unpaid		Investment		Investment		Total				Average
	Principal		With No		With		Recorded		Related		Recorded
	Balance		Allowance		Allowance		Investment		Allowance		Investment
Real Estate:
Land Development and Construction	$	111	$	58	$	53	$	111	$	16	$	56
Farmland		252		252		—		252		—	$	261
1-4 Family Mortgages		839		740		99		839		28	$	996
Commercial Real Estate		11,506		5,949		3,840		9,789		566	$	9,337
Total Real Estate Loans		12,708		6,999		3,992		10,991		610	$	10,650
Business Loans:
Commercial and Industrial Loans		144		—		144		144		72	$	72
Total Business Loans		144		—		144		144		72	$	72
Total Loans	$	12,852	$	6,999	$	4,136	$	11,135	$	682	$	10,722

Troubled Debt Restructurings Segregated by Class

The following table presents troubled debt restructurings, segregated by class:

			Pre-Modification		Post-Modification
March 31, 2020			Outstanding		Outstanding
	Number of Loans		Recorded Investment		Recorded Investment
Commercial real estate		3	$	4,871	$	2,427
Total		3	$	4,871	$	2,427

			Pre-Modification		Post-Modification
December 31, 2019			Outstanding		Outstanding
	Number of		Recorded		Recorded
	Loans		Investment		Investment
Commercial real estate		3	$	4,871	$	2,495
Total		3	$	4,871	$	2,495

Changes in Troubled Debt Restructurings

Changes in the Corporation’s troubled debt restructurings are set forth in the table below:

	Number of Loans		Recorded Investment
Totals at January 1, 2019		3	$	2,782
Reductions due to:
Principal paydowns				(287	)
Totals at January 1, 2020		3	$	2,495
Reductions due to:
Principal paydowns				(68	)
Total at March 31, 2020		3	$	2,427

Financial assets non purchased loans [Member]

Financing Receivable, Allowance for Credit Loss [Line Items]

Composition of Net Loans

The composition of net loans at March 31, 2020 and December 31, 2019 was as follows:

	March 31, 2020			December 31, 2019
Real Estate:
Land Development and Construction	$	78,059		$	66,428
Farmland		15,241			15,595
1-4 Family Mortgages		88,400			87,631
Commercial Real Estate		207,453			207,604
Total Real Estate Loans		389,153			377,258
Business Loans:
Commercial and Industrial Loans		82,207			84,611
Farm Production and Other Farm Loans		649			683
Total Business Loans		82,856			85,294
Consumer Loans:
Credit Cards		1,629			1,833
Other Consumer Loans		11,445			12,060
Total Consumer Loans		13,074			13,893
Total Gross Loans		485,083			476,445
Unearned Income		(5	)		(8	)
Allowance for Loan Losses		(3,816	)		(3,755	)
Loans, net	$	481,262		$	472,682

Aging Analysis of Past Due Loans, Segregated by Class

An aging analysis of past due loans, segregated by class, as of March 31, 2020, was as follows:

	Loans 30-89 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
Real Estate:
Land Development and Construction	$	567	$	111	$	678	$	77,381	$	78,059	$	—
Farmland		376		—		376		14,865		15,241		—
1-4 Family Mortgages		2,263		496		2,759		85,641		88,400		—
Commercial Real Estate		18,676		2,890		21,566		185,887		207,453		—
Total Real Estate Loans		21,882		3,497		25,379		363,774		389,153		—
Business Loans:
Commercial and Industrial Loans		531		296		827		81,380		82,207		12
Farm Production and Other Farm Loans		35		—		35		614		649		—
Total Business Loans		566		296		862		81,994		82,856		12
Consumer Loans:
Credit Cards		34		2		36		1,593		1,629		2
Other Consumer Loans		117		44		161		11,284		11,445		—
Total Consumer Loans		151		46		197		12,877		13,074		2
Total Loans	$	22,599	$	3,839	$	26,438	$	458,645	$	485,083	$	14

An aging analysis of past due loans, segregated by class, as of December 31, 2019 was as follows:

	Loans 30-89 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
Real Estate:
Land Development and Construction	$	736	$	—	$	736	$	65,692	$	66,428	$	—
Farmland		171		39		210		15,385		15,595		39
1-4 Family Mortgages		3,116		777		3,893		83,738		87,631		147
Commercial Real Estate		8,511		2,080		10,591		197,013		207,604		18
Total Real Estate Loans		12,534		2,896		15,430		361,828		377,258		204
Business Loans:
Commercial and Industrial Loans		586		312		898		83,713		84,611		52
Farm Production and Other Farm Loans		17		—		17		666		683		—
Total Business Loans		603		312		915		84,379		85,294		52
Consumer Loans:
Credit Cards		45		18		63		1,770		1,833		18
Other Consumer Loans		172		42		214		11,846		12,060		—
Total Consumer Loans		217		60		277		13,616		13,893		18
Total Loans	$	13,354	$	3,268	$	16,622	$	459,823	$	476,445	$	274

Detailed Amount of Gross Loans Segregated by Loan Grade and Class

The following table details the amount of gross loans, segregated by loan grade and class, as of March 31, 2020:

			Special
	Satisfactory		Mention		Substandard		Doubtful		Loss		Total
	1,2,3,4		5,6		7		8		9		Loans
Real Estate:
Land Development and Construction	$	75,338	$	2,099	$	622	$	—	$	—	$	78,059
Farmland		14,163		327		751		—		—		15,241
1-4 Family Mortgages		79,860		2,346		6,168		—		26		88,400
Commercial Real Estate		169,660		20,874		16,919		—		—		207,453
Total Real Estate Loans		339,021		25,646		24,460		—		26		389,153
Business Loans:
Commercial and Industrial Loans		77,968		275		3,951		13		—		82,207
Farm Production and Other Farm Loans		636		—		3		—		10		649
Total Business Loans		78,604		275		3,954		13		10		82,856
Consumer Loans:
Credit Cards		1,593		—		36		—		—		1,629
Other Consumer Loans		11,295		45		59		41		5		11,445
Total Consumer Loans		12,888		45		95		41		5		13,074
Total Loans	$	430,513	$	25,966	$	28,509	$	54	$	41	$	485,083

The following table details the amount of gross loans segregated by loan grade and class, as of December 31, 2019:

			Special
	Satisfactory		Mention		Substandard		Doubtful		Loss		Total
	1,2,3,4		5,6		7		8		9		Loans
Real Estate:
Land Development and Construction	$	64,112	$	1,682	$	634	$	—	$	—	$	66,428
Farmland		14,533		331		731		—		—		15,595
1-4 Family Mortgages		79,068		1,917		6,646		—		—		87,631
Commercial Real Estate		169,270		21,266		17,068		—		—		207,604
Total Real Estate Loans		326,983		25,196		25,079		—		—		377,258
Business Loans:
Commercial and Industrial Loans		80,289		128		4,194		—		—		84,611
Farm Production and Other Farm Loans		669		—		4		—		10		683
Total Business Loans		80,958		128		4,198		—		10		85,294
Consumer Loans:
Credit Cards		1,770		—		63		—		—		1,833
Other Consumer Loans		11,907		59		53		41		—		12,060
Total Consumer Loans		13,677		59		116		41		—		13,893
Total Loans	$	421,618	$	25,383	$	29,393	$	41	$	10	$	476,445