Loans Held for Investment and Allowance for Loan Losses (Tables)

9 Months Ended

Sep. 30, 2021

Receivables [Abstract]

Loans Held-for-Investment by Portfolio Segment

Loans held-for-investment by portfolio segment are as follows (in thousands):

	September 30,						December 31,
	2021			2020			2020
Commercial:
C&I*	$	819,597		$ N/A			$	1,131,382
Municipal		165,847		N/A				181,325
Total Commercial		985,444			1,488,345			1,312,707
Agricultural		98,947			93,972			94,864
Real Estate:
Construction & Development		656,530		N/A				553,959
Farm		203,064		N/A				152,237
Non-Owner Occupied CRE		674,958		N/A				617,686
Owner Occupied CRE		824,231		N/A				746,974
Residential		1,328,798		N/A				1,248,409
Total Real Estate		3,687,581			3,287,605			3,319,265
Consumer:
Auto		394,072		N/A				353,595
Non-Auto		120,450		N/A				90,602
Total Consumer		514,522			423,757			444,197
Total Loans		5,286,494			5,293,679			5,171,033
Less: Allowance for credit losses		(63,370	)		(76,038	)		(66,534	)
Loans, net	$	5,223,124		$	5,217,641		$	5,104,499

* All disclosures for the C&I loan segment include PPP loan balances, net of deferred fees, as disclosed on the face of the consolidated balance sheet.

Non-Accrual Loans, Loans Still Accruing and Past Due 90 Days or More and Restructured Loans

The Company’s non-accrual loans, loans still accruing and past due 90 days or more and restructured loans are as follows (in thousands):

	September 30,				December 31,
	2021		2020		2020
Non-accrual loans	$	25,210	$	42,673	$	42,619
Loans still accruing and past due 90 days or more		23		23		113
Troubled debt restructured loans still accruing*		22		25		24
Total	$	25,255	$	42,721	$	42,756

* Troubled debt restructured loans of $4,732,000, $4,478,000 and $7,407,000, whose interest collection, after considering economic and business conditions and collection efforts, is doubtful are included in non-accrual loans at September 30, 2021, 2020 and December 31, 2020, respectively.

Schedule of Non-Accrual Loans

Non-accrual loans at September 30, 2021 and 2020, and December 31, 2020, consisted of the following (in thousands):

	September 30,				December 31,
	2021		2020		2020
Commercial:
C&I	$	3,430	$ N/A		$	5,015
Municipal		—	N/A			—
Total Commercial		3,430		6,915		5,015
Agricultural		949		967		1,076
Real Estate:
Construction & Development		1,455	N/A			3,838
Farm		965	N/A			7,299
Non-OwnerOccupied CRE		2,776	N/A			5,243
Owner Occupied CRE		6,551	N/A			10,797
Residential		8,399	N/A			8,851
Total Real Estate		20,146		34,318		36,028
Consumer:
Auto		589	N/A			407
Non-Auto		96	N/A			93
Total Consumer		685		473		500
Total	$	25,210	$	42,673	$	42,619

Changes in Allowance for Loan Losses

Summary information on the allowance for credit losses for the three and nine-months ended September 30, 2021 and 2020, are outlined by portfolio segment in the following tables (in thousands):

Three-months ended September 30, 2021	C&I			Municipal			Agricultural			Construction & Development		Farm
Beginning balance	$	10,186		$	588		$	1,312		$	15,632	$	607
Provision for loan losses		(31	)		(273	)		1,022			1,230		(21	)
Recoveries		1,140			—			5			—		—
Charge-offs		(902	)		—			(50	)		—		—
Ending balance	$	10,393		$	315		$	2,289		$	16,862	$	586

Three-months ended September 30, 2021 (continued)	Non-Owner Occupied CRE			Owner Occupied CRE			Residential			Auto			Non-Auto			Total
Beginning balance	$	10,432		$	10,399		$	11,234		$	1,266		$	482		$	62,138
Provision for loan losses		(344	)		(94	)		(1,184	)		(259	)		(46	)		—
Recoveries		556			806			7			129			64			2,707
Charge-offs		—			(222	)		—			(176	)		(125	)		(1,475	)
Ending balance	$	10,644		$	10,889		$	10,057		$	960		$	375		$	63,370

Nine-months ended September 30, 2021	C&I			Municipal			Agricultural			Construction & Development		Farm
Beginning balance	$	13,609		$	1,552		$	1,255		$	13,512	$	1,876
Provision for loan losses		(3,597	)		(1,237	)		1,076			3,348		(1,300	)
Recoveries		1,671			—			29			2		10
Charge-offs		(1,290	)		—			(71	)		—		—
Ending balance	$	10,393		$	315		$	2,289		$	16,862	$	586

Nine-months ended September 30, 2021 (continued)	Non-Owner Occupied CRE			Owner Occupied CRE			Residential			Auto			Non- Auto			Total
Beginning balance	$	8,391		$	12,347		$	12,601		$	1,020		$	371		$	66,534
Provision for loan losses		1,609			(2,044	)		(2,542	)		139			80			(4,468	)
Recoveries		650			816			90			305			172			3,745
Charge-offs		(6	)		(230	)		(92	)		(504	)		(248	)		(2,441	)
Ending balance	$	10,644		$	10,889		$	10,057		$	960		$	375		$	63,370

Three-months ended September 30, 2020	Commercial			Agricultural			Real Estate			Consumer			Total
Beginning balance	$	18,572		$	2,544		$	42,623		$	5,208		$	68,947
Provision for loan losses		1,955			(214	)		4,416			1,343			7,500
Recoveries		200			1			138			105			444
Charge-offs		(536	)		—			(52	)		(265	)		(853	)
Ending balance	$	20,191		$	2,331		$	47,125		$	6,391		$	76,038

Nine-months ended September 30, 2020	Commercial			Agricultural			Real Estate			Consumer			Total
Beginning balance	$	12,122		$	1,206		$	33,974		$	5,197		$	52,499
Provision for loan losses		9,571			1,096			13,806			1,577			26,050
Recoveries		890			31			272			271			1,464
Charge-offs		(2,392	)		(2	)		(927	)		(654	)		(3,975	)
Ending balance	$	20,191		$	2,331		$	47,125		$	6,391		$	76,038

Schedule of loans that are individually evaluated for credit losses

The Company’s loans that are individually evaluated for credit losses (both collateral and non-collateral dependent) and their related allowances as of September 30, 2021 and December 31, 2020, are summarized in the following tables by loan segment (in thousands):

September 30, 2021	Collateral Dependent Loans Individually Evaluated for Credit Losses Without an Allowance		Collateral Dependent Loans Individually Evaluated for Credit Losses With an Allowance		Non-Collateral Dependent Loans Individually Evaluated for Credit Losses		Total Loans Individually Evaluated for Credit Losses		Related Allowance on Collateral Dependent Loans		Related Allowance on Non-Collateral Dependent Loans		Total Allowance for Credit Losses on Loans Individually Evaluated for Credit Losses
Commercial:
C&I	$	1,311	$	2,119	$	18,713	$	22,143	$	610	$	3,296	$	3,906
Municipal		—		—		121		121		—		—		—
Total Commercial		1,311		2,119		18,834		22,264		610		3,296		3,906
Agricultural		328		621		6,944		7,893		184		1,965		2,149
Real Estate:
Construction & Development		1,225		230		4,872		6,327		6		158		164
Farm		878		87		2,140		3,105		—		6		6
Non-Owner Occupied CRE		2,629		147		33,382		36,158		16		3,959		3,975
Owner Occupied CRE		5,886		665		42,781		49,332		99		3,382		3,481
Residential		3,634		4,765		30,090		38,489		641		2,022		2,663
Total Real Estate		14,252		5,894		113,265		133,411		762		9,527		10,289
Consumer:
Auto		—		589		1,181		1,770		2		2		4
Non-Auto		—		96		337		433		—		2		2
Total Consumer		—		685		1,518		2,203		2		4		6
Total	$	15,891	$	9,319	$	140,561	$	165,771	$	1,558	$	14,792	$	16,350

December 31, 2020	Collateral Dependent Loans Individually Evaluated for Credit Losses Without an Allowance		Collateral Dependent Loans Individually Evaluated for Credit Losses With an Allowance		Non-Collateral Dependent Loans Individually Evaluated for Credit Losses		Total Loans Individually Evaluated for Credit Losses		Related Allowance on Collateral Dependent Loans		Related Allowance on Non-Collateral Dependent Loans		Total Allowance for Credit Losses on Loans Individually Evaluated for Credit Losses
Commercial:
C&I	$	1,544	$	3,471	$	25,629	$	30,644	$	799	$	4,592	$	5,391
Municipal		—		—		9,439		9,439		—		1,435		1,435
Total Commercial		1,544		3,471		35,068		40,083		799		6,027		6,826
Agricultural		470		606		5,572		6,648		96		886		982
Real Estate:
Construction & Development		1,176		2,661		11,368		15,205		35		617		652
Farm		2,614		4,685		3,349		10,648		654		658		1,312
Non-Owner Occupied CRE		4,009		1,234		17,383		22,626		500		1,421		1,921
Owner Occupied CRE		7,279		3,518		51,933		62,730		657		5,172		5,829
Residential		4,347		4,504		28,196		37,047		676		2,431		3,107
Total Real Estate		19,425		16,602		112,229		148,256		2,522		10,299		12,821
Consumer:
Auto		—		407		1,523		1,930		1		5		6
Non-Auto		—		94		440		534		1		1		2
Total Consumer		—		501		1,963		2,464		2		6		8
Total	$	21,439	$	21,180	$	154,832	$	197,451	$	3,419	$	17,218	$	20,637

The following table presents the recorded investment with respect to impaired loans, the associated allowance by the applicable portfolio segment and the unpaid contractual principal balance of the impaired loans at September 30, 2020, in accordance with the legacy “incurred loss” methodology disclosure requirements (in thousands):

September 30, 2020	Unpaid Contractual Principal Balance		Recorded Investment With No Allowance		Recorded Investment With Allowance		Total Recorded Investment		Related Allowance		Year-to- date Average Recorded Investment		Three- Month Average Recorded Investment
Commercial	$	8,226	$	967	$	5,948	$	6,915	$	1,234	$	8,403	$	7,293
Agricultural		1,195		378		589		967		100		1,114		1,026
Real Estate		46,973		20,739		13,579		34,318		1,905		37,216		38,128
Consumer		603		6		467		473		2		547		514
Total	$	56,997	$	22,090	$	20,583	$	42,673	$	3,241	$	47,280	$	46,961

Schedule of Allowance for Loan Losses by Portfolio Segment

The Company’s allowance for loans that are individually evaluated for credit losses and collectively evaluated for credit losses as of September 30, 2021 and December 31, 2020, are summarized in the following table by loan segment (in thousands). Allocation of a portion of the allowance to one category of loans does not preclude its availability to absorb losses in other categories.

September 30, 2021	C&I		Municipal		Agricultural		Construction & Development		Farm
Loans individually evaluated for credit losses	$	3,906	$	—	$	2,149	$	164	$	6
Loans collectively evaluated for credit losses		6,487		315		140		16,698		580
Total	$	10,393	$	315	$	2,289	$	16,862	$	586

September 30, 2021 (continued)	Non-Owner Occupied CRE		Owner Occupied CRE		Residential		Auto		Non-Auto		Total
Loans individually evaluated for credit losses	$	3,975	$	3,481	$	2,663	$	4	$	2	$	16,350
Loans collectively evaluated for credit losses		6,669		7,408		7,394		956		373		47,020
Total	$	10,644	$	10,889	$	10,057	$	960	$	375	$	63,370

December 31, 2020	C&I		Municipal		Agricultural		Construction & Development		Farm
Loans individually evaluated for credit losses	$	5,391	$	1,435	$	982	$	652	$	1,312
Loans collectively evaluated for credit losses		8,218		117		273		12,860		564
Total	$	13,609	$	1,552	$	1,255	$	13,512	$	1,876

December 31, 2020 (continued)	Non-Owner Occupied CRE		Owner Occupied CRE		Residential		Auto		Non-Auto		Total
Loans individually evaluated for credit losses	$	1,921	$	5,829	$	3,107	$	6	$	2	$	20,637
Loans collectively evaluated for credit losses		6,470		6,518		9,494		1,014		369		45,897
Total	$	8,391	$	12,347	$	12,601	$	1,020	$	371	$	66,534

The Company’s allowance for loans that are individually evaluated for credit losses and collectively evaluated for credit losses as of September 30, 2020, are summarized in the following table by loan segment in accordance with the legacy “incurred loss” methodology disclosure requirements (in thousands):

September 30, 2020	Commercial		Agricultural		Real Estate		Consumer		Total
Loans individually evaluated for impairment	$	1,234	$	100	$	1,905	$	2	$	3,241
Loan collectively evaluated for impairment		18,957		2,231		45,220		6,389		72,797
Total	$	20,191	$	2,331	$	47,125	$	6,391	$	76,038

Schedule of Investment in Loans Related to Balance in Allowance for Loan Losses on Basis of Company's Impairment Methodology

The Company’s recorded investment in loans as of September 30, 2021 and December 31, 2020, related to the balance in the allowance for credit losses on the basis of the Company’s adopted ASC 326 evaluation methodology follows below (in thousands):

September 30, 2021	C&I		Municipal		Agricultural		Construction & Development		Farm
Loans individually evaluated for credit losses	$	22,143	$	121	$	7,893	$	6,327	$	3,105
Loans collectively evaluated for credit losses		797,454		165,726		91,054		650,203		199,959
Total	$	819,597	$	165,847	$	98,947	$	656,530	$	203,064

September 30, 2021 (continued)	Non-Owner Occupied CRE		Owner Occupied CRE		Residential		Auto		Non-Auto		Total
Loans individually evaluated for credit losses	$	36,158	$	49,332	$	38,489	$	1,770	$	433	$	165,771
Loans collectively evaluated for credit losses		638,800		774,899		1,290,309		392,302		120,017		5,120,723
Total	$	674,958	$	824,231	$	1,328,798	$	394,072	$	120,450	$	5,286,494

December 31, 2020	C&I		Municipal		Agricultural		Construction & Development		Farm
Loans individually evaluated for credit losses	$	30,644	$	9,439	$	6,648	$	15,205	$	10,648
Loans collectively evaluated for credit losses		1,100,738		171,886		88,216		538,754		141,589
Total	$	1,131,382	$	181,325	$	94,864	$	553,959	$	152,237

December 31, 2020 (continued)	Non-Owner Occupied CRE		Owner Occupied CRE		Residential		Auto		Non-Auto		Total
Loans individually evaluated for credit losses	$	22,626	$	62,730	$	37,047	$	1,930	$	534	$	197,451
Loans collectively evaluated for credit losses		595,060		684,244		1,211,362		351,665		90,068		4,973,582
Total	$	617,686	$	746,974	$	1,248,409	$	353,595	$	90,602	$	5,171,033

The Company’s recorded investment in loans as of September 30, 2020, related to the balance in the allowance for loan losses on the basis of the Company’s legacy “incurred loss” impairment methodology follows below (in thousands):

September 30, 2020	Commercial		Agricultural		Real Estate		Consumer		Total
Loans individually evaluated for impairment	$	6,915	$	967	$	34,318	$	473	$	42,673
Loan collectively evaluated for impairment		1,481,430		93,005		3,253,287		423,284		5,251,006
Total	$	1,488,345	$	93,972	$	3,287,605	$	423,757	$	5,293,679

Schedule of Company's Internal Ratings of its Loans Held-for-Investment, Including The Year of Origination, by Portfolio Segments

The following summarizes the Company’s internal ratings of its loans held-for-investment, including the year of origination, by portfolio segments, at September 30, 2021 (in millions):

September 30,	2021		2020		2019		2018		2017		Prior		Revolving Loans Amortized Cost Basis		Total
C&I
Risk rating:
Pass	$	485	$	185	$	62	$	35	$	19	$	12	$	—	$	798
Special mention		2		1		1		1		1		—		—		6
Substandard		5		6		2		2		1		—		—		16
Doubtful		—		—		—		—		—		—		—		—
Total	$	492	$	192	$	65	$	38	$	21	$	12	$	—	$	820

September 30,	2021		2020		2019		2018		2017		Prior		Revolving Loans Amortized Cost Basis		Total
Municipal
Risk rating:
Pass	$	22	$	17	$	6	$	22	$	17	$	82	$	—	$	166
Special mention		—		—		—		—		—		—		—		—
Substandard		—		—		—		—		—		—		—		—
Doubtful		—		—		—		—		—		—		—		—
Total	$	22	$	17	$	6	$	22	$	17	$	82	$	—	$	166

September 30,	2021		2020		2019		2018		2017		Prior		Revolving Loans Amortized Cost Basis		Total
Agricultural
Risk rating:
Pass	$	51	$	19	$	11	$	6	$	3	$	1	$	—	$	91
Special mention		—		1		—		—		—		—		—		1
Substandard		6		1		—		—		—		—		—		7
Doubtful		—		—		—		—		—		—		—		—
Total	$	57	$	21	$	11	$	6	$	3	$	1	$	—	$	99

September 30,	2021		2020		2019		2018		2017		Prior		Revolving Loans Amortized Cost Basis		Total
Construction & Development
Risk rating:
Pass	$	383	$	195	$	37	$	18	$	8	$	8	$	—	$	649
Special mention		3		—		—		—		—		—		—		3
Substandard		2		1		1		—		—		—		—		4
Doubtful		—		—		—		—		—		—		—		—
Total	$	388	$	196	$	38	$	18	$	8	$	8	$	—	$	656

September 30,	2021		2020		2019		2018		2017		Prior		Revolving Loans Amortized Cost Basis		Total
Farm
Risk rating:
Pass	$	94	$	46	$	16	$	11	$	8	$	25	$	—	$	200
Special mention		—		—		—		—		—		—		—		—
Substandard		—		1		—		1		—		1		—		3
Doubtful		—		—		—		—		—		—		—		—
Total	$	94	$	47	$	16	$	12	$	8	$	26	$	—	$	203

September 30,	2021		2020		2019		2018		2017		Prior		Revolving Loans Amortized Cost Basis		Total
Non-Owner Occupied CRE
Risk rating:
Pass	$	158	$	156	$	98	$	75	$	35	$	117	$	—	$	639
Special mention		—		1		13		—		7		3		—		24
Substandard		1		—		3		1		3		4		—		12
Doubtful		—		—		—		—		—		—		—		—
Total	$	159	$	157	$	114	$	76	$	45	$	124	$	—	$	675

September 30,	2021		2020		2019		2018		2017		Prior		Revolving Loans Amortized Cost Basis		Total
Owner Occupied CRE
Risk rating:
Pass	$	193	$	166	$	125	$	99	$	59	$	133	$	—	$	775
Special mention		3		0		1		0		1		1		—		6
Substandard		9		3		4		14		3		10		—		43
Doubtful		—		—		—		—		—		—		—		—
Total	$	205	$	169	$	130	$	113	$	63	$	144	$	—	$	824

September 30,	2021		2020		2019		2018		2017		Prior		Revolving Loans Amortized Cost Basis		Total
Residential
Risk rating:
Pass	$	374	$	279	$	126	$	94	$	76	$	245	$	96	$	1,290
Special mention		4		4		—		1		1		3		—		13
Substandard		4		3		3		2		2		10		2		26
Doubtful		—		—		—		—		—		—		—		—
Total	$	382	$	286	$	129	$	97	$	79	$	258	$	98	$	1,329

September 30,	2021		2020		2019		2018		2017		Prior		Revolving Loans Amortized Cost Basis		Total
Auto
Risk rating:
Pass	$	174	$	121	$	64	$	21	$	9	$	3	$	—	$	392
Special mention		—		—		—		—		—		—		—		—
Substandard		—		1		1		—		—		—		—		2
Doubtful		—		—		—		—		—		—		—		—
Total	$	174	$	122	$	65	$	21	$	9	$	3	$	—	$	394

September 30,	2021		2020		2019		2018		2017		Prior		Revolving Loans Amortized Cost Basis		Total
Non-Auto
Risk rating:
Pass	$	65	$	27	$	11	$	4	$	2	$	5	$	6	$	120
Special mention		—		—		—		—		—		—		—		—
Substandard		—		—		—		—		—		—		—		—
Doubtful		—		—		—		—		—		—		—		—
Total	$	65	$	27	$	11	$	4	$	2	$	5	$	6	$	120

September 30,	2021		2020		2019		2018		2017		Prior		Revolving Loans Amortized Cost Basis		Total
Total Loans
Risk rating:
Pass	$	1,999	$	1,211	$	556	$	385	$	236	$	631	$	102	$	5,120
Special mention		12		7		15		2		10		7		—		53
Substandard		27		16		14		20		9		25		2		113
Doubtful		—		—		—		—		—		—		—		—
Total	$	2,038	$	1,234	$	585	$	407	$	255	$	663	$	104	$	5,286

The following summarizes the Company’s internal ratings of its loans held-for-investment, including the year of origination, by portfolio segments, at December 31, 2020 (in millions):

December 31,	2020		2019		2018		2017		2016		Prior		Revolving Loans Amortized Cost Basis		Total
C&I
Risk rating:
Pass	$	874	$	101	$	70	$	28	$	10	$	16	$	—	$	1,099
Special mention		9		2		—		1		—		—		—		12
Substandard		12		4		4		—		—		—		—		20
Doubtful		—		—		—		—		—		—		—		—
Total	$	895	$	107	$	74	$	29	$	10	$	16	$	—	$	1,131

December 31,	2020		2019		2018		2017		2016		Prior		Revolving Loans Amortized Cost Basis		Total
Municipal
Risk rating:
Pass	$	26	$	19	$	29	$	14	$	13	$	71	$	—	$	172
Special mention		—		—		—		—		—		—		—		—
Substandard		2		—		—		5		1		1		—		9
Doubtful		—		—		—		—		—		—		—		—
Total	$	28	$	19	$	29	$	19	$	14	$	72	$	—	$	181

December 31,	2020		2019		2018		2017		2016		Prior		Revolving Loans Amortized Cost Basis		Total
Agricultural
Risk rating:
Pass	$	57	$	19	$	9	$	3	$	1	$	—	$	—	$	89
Special mention		—		—		—		—		—		—		—		—
Substandard		6		—		—		—		—		—		—		6
Doubtful		—		—		—		—		—		—		—		—
Total	$	63	$	19	$	9	$	3	$	1	$	—	$	—	$	95

December 31,	2020		2019		2018		2017		2016		Prior		Revolving Loans Amortized Cost Basis		Total
Construction & Development
Risk rating:
Pass	$	371	$	97	$	36	$	19	$	7	$	9	$	—	$	539
Special mention		2		4		—		—		—		—		—		6
Substandard		4		1		—		3		—		1		—		9
Doubtful		—		—		—		—		—		—		—		—
Total	$	377	$	102	$	36	$	22	$	7	$	10	$	—	$	554

December 31,	2020		2019		2018		2017		2016		Prior		Revolving Loans Amortized Cost Basis		Total
Farm
Risk rating:
Pass	$	57	$	22	$	18	$	11	$	11	$	23	$	—	$	142
Special mention		—		—		—		—		—		—		—		—
Substandard		7		1		—		1		—		1		—		10
Doubtful		—		—		—		—		—		—		—		—
Total	$	64	$	23	$	18	$	12	$	11	$	24	$	—	$	152

December 31,	2020		2019		2018		2017		2016		Prior		Revolving Loans Amortized Cost Basis		Total
Non-Owner Occupied CRE
Risk rating:
Pass	$	197	$	117	$	93	$	44	$	55	$	88	$	—	$	594
Special mention		1		—		1		8		1		—		—		11
Substandard		—		2		—		—		—		11		—		13
Doubtful		—		—		—		—		—		—		—		—
Total	$	198	$	119	$	94	$	52	$	56	$	99	$	—	$	618

December 31,	2020		2019		2018		2017		2016		Prior		Revolving Loans Amortized Cost Basis		Total
Owner Occupied CRE
Risk rating:
Pass	$	176	$	132	$	105	$	75	$	65	$	132	$	—	$	685
Special mention		5		5		2		4		1		1		—		18
Substandard		5		4		20		4		1		10		—		44
Doubtful		—		—		—		—		—		—		—		—
Total	$	186	$	141	$	127	$	83	$	67	$	143	$	—	$	747

December 31,	2020		2019		2018		2017		2016		Prior		Revolving Loans Amortized Cost Basis		Total
Residential
Risk rating:
Pass	$	373	$	172	$	134	$	101	$	101	$	237	$	93	$	1,211
Special mention		3		1		1		1		1		3		—		10
Substandard		5		3		3		3		1		10		2		27
Doubtful		—		—		—		—		—		—		—		—
Total	$	381	$	176	$	138	$	105	$	103	$	250	$	95	$	1,248

December 31,	2020		2019		2018		2017		2016		Prior		Revolving Loans Amortized Cost Basis		Total
Auto
Risk rating:
Pass	$	177	$	104	$	39	$	21	$	9	$	2	$	—	$	352
Special mention		—		—		—		—		—		—		—		—
Substandard		1		1		—		—		—		—		—		2
Doubtful		—		—		—		—		—		—		—		—
Total	$	178	$	105	$	39	$	21	$	9	$	2	$	—	$	354

December 31,	2020		2019		2018		2017		2016		Prior		Revolving Loans Amortized Cost Basis		Total
Non-Auto
Risk rating:
Pass	$	48	$	21	$	7	$	4	$	1	$	2	$	7	$	90
Special mention		—		—		—		—		—		—		—		—
Substandard		—		—		—		—		—		1		—		1
Doubtful		—		—		—		—		—		—		—		—
Total	$	48	$	21	$	7	$	4	$	1	$	3	$	7	$	91

December 31,	2020		2019		2018		2017		2016		Prior		Revolving Loans Amortized Cost Basis		Total
Total Loans
Risk rating:
Pass	$	2,356	$	804	$	540	$	320	$	273	$	580	$	100	$	4,973
Special mention		20		12		4		14		3		4		—		57
Substandard		42		16		27		16		3		35		2		141
Doubtful		—		—		—		—		—		—		—		—
Total	$	2,418	$	832	$	571	$	350	$	279	$	619	$	102	$	5,171

Schedule of Internal Ratings of Loans

The following tables summarize the Company’s internal ratings of its loans held-for-investment, at September 30, 2020 (in millions):

September 30, 2020	Pass		Special Mention		Substandard		Doubtful		Total
Commercial	$	1,440	$	16	$	32	$	—	$	1,488
Agricultural		87		5		2		—		94
Real Estate		3,143		45		100		—		3,288
Consumer		422		—		2		—		424
Total	$	5,092	$	66	$	136	$	—	$	5,294

Schedule of Past Due Loans

The Company’s past due loans are as follows (in thousands):

September 30, 2021	15-59 Days Past Due*		60-89 Days Past Due		Greater Than 90 Days		Total Past Due		Current		Total Loans		90 Days Past Due Still Accruing
Commercial:
C&I	$	4,136	$	516	$	666	$	5,318	$	814,279	$	819,597	$	23
Municipal		—		—		—		—		165,847		165,847		—
Total Commercial		4,136		516		666		5,318		980,126		985,444		23
Agricultural		115		1,074		100		1,289		97,658		98,947		—
Real Estate:
Construction & Development		4,676		—		114		4,790		651,740		656,530		—
Farm		1,182		13		—		1,195		201,869		203,064		—
Non-OwnerOccupied CRE		800		0		—		800		674,158		674,958		—
Owner Occupied CRE		260		315		1,537		2,112		822,119		824,231		—
Residential		7,807		475		415		8,697		1,320,101		1,328,798		—
Total Real Estate		14,725		803		2,066		17,594		3,669,987		3,687,581		—
Consumer:
Auto		323		43		7		373		393,699		394,072		—
Non-Auto		59		3		—		62		120,388		120,450		—
Total Consumer		382		46		7		435		514,087		514,522		—
Total	$	19,358	$	2,439	$	2,839	$	24,636	$	5,261,858	$	5,286,494	$	23

December 31, 2020	15-59 Days Past Due*		60-89 Days Past Due		Greater Than 90 Days		Total Past Due		Current		Total Loans		90 Days Past Due Still Accruing
Commercial:
C&I	$	3,647	$	406	$	576	$	4,629	$	1,126,753	$	1,131,382	$	21
Municipal		—		—		—		—		181,325		181,325		—
Total Commercial		3,647		406		576		4,629		1,308,078		1,312,707		21
Agricultural		193		95		—		288		94,576		94,864		—
Real Estate:
Construction & Development		4,775		44		—		4,819		549,140		553,959		—
Farm		708		—		—		708		151,529		152,237		—
Non-Owner Occupied CRE		613		—		—		613		617,073		617,686		—
Owner Occupied CRE		1,393		322		133		1,848		745,126		746,974		—
Residential		8,072		18		275		8,365		1,240,044		1,248,409		33
Total Real Estate		15,561		384		408		16,353		3,302,912		3,319,265		33
Consumer:
Auto		551		158		75		784		352,811		353,595		59
Non-Auto		214		24		—		238		90,364		90,602		—
Total Consumer		765		182		75		1,022		443,175		444,197		59
Total	$	20,166	$	1,067	$	1,059	$	22,292	$	5,148,741	$	5,171,033	$	113

September 30, 2020	15-59 Days Past Due*		60-89 Days Past Due		Greater Than 90 Days		Total Past Due		Current		Total Loans		90 Days Past Due Still Accruing
Commercial	$	5,165	$	476	$	116	$	5,757	$	1,482,588	$	1,488,345	$	—
Agricultural		103		50		6		159		93,813		93,972		—
Real Estate		10,905		—		306		11,211		3,276,394		3,287,605		1
Consumer		541		80		31		652		423,105		423,757		22
Total	$	16,714	$	606	$	459	$	17,779	$	5,275,900	$	5,293,679	$	23

* The Company monitors commercial, agricultural and real estate loans after such loans are 15 days past due. Consumer loans are monitored after such loans are 30 days past due.

Schedule of Loans Modified and Considered Troubled Debt Restructurings

The Company’s loans that were modified and considered troubled debt restructurings are as follows (in thousands):

	Three-Months Ended September 30, 2021						Nine-Months Ended September 30, 2021
			Pre- Modification		Post- Modification				Pre- Modification		Post- Modification
			Recorded		Recorded				Recorded		Recorded
	Number		Investment		Investment		Number		Investment		Investment
Commercial:
C&I		—	$	—	$	—		4	$	361	$	361
Municipal		—		—		—		—		—		—
Total Commercial		—		—		—		4		361		361
Agricultural		—		—		—		1		68		68
Real Estate:
Construction & Development		—		—		—		1		200		200
Farm		—		—		—		—		—		—
Non-Owner Occupied CRE		—		—		—		—		—		—
Owner Occupied CRE		—		—		—		3		1,047		1,047
Residential		2		77		77		5		519		519
Total Real Estate		2		77		77		9		1,766		1,766
Consumer:
Auto		1		19		19		2		51		51
Non-Auto		1		9		9		1		9		9
Total Consumer		2		28		28		3		60		60
Total		4	$	105	$	105		17	$	2,255	$	2,255

	Three-Months Ended September 30, 2020						Nine-Months Ended September 30, 2020
			Pre- Modification		Post- Modification				Pre- Modification		Post- Modification
			Recorded		Recorded				Recorded		Recorded
	Number		Investment		Investment		Number		Investment		Investment
Commercial		2	$	667	$	667		11	$	1,151	$	1,151
Agricultural		—		—		—		1		134		134
Real Estate		2		112		112		3		236		236
Consumer		—		—		—		1		14		14
Total		4	$	779	$	779		16	$	1,535	$	1,535

Schedule of How Loans Were Modified as Troubled Debt Restructured Loans

The balances below provide information as to how the loans were modified as troubled debt restructured loans (in thousands):

	Three-Months Ended September 30, 2021						Nine-Months Ended September 30, 2021
	Adjusted				Combined		Adjusted				Combined
	Interest		Maturity		Rate and		Interest		Maturity		Rate and
	Rate		Extended		Maturity		Rate		Extended		Maturity
Commercial:
C&I	$	—	$	—	$	—	$	—	$	212	$	149
Municipal		—		—		—		—		—		—
Total Commercial		—		—		—		—		212		149
Agricultural		—		—		—		—		68		—
Real Estate:
Construction & Development		—		—		—		—		200		—
Farm		—		—		—		—		—		—
Non-Owner Occupied CRE		—		—		—		—		—		—
Owner Occupied CRE		—		—		—		—		—		1,047
Residential		—		18		59		—		263		256
Total Real Estate		—		18		59		—		463		1,303
Consumer:
Auto		—		—		19		—		—		51
Non-Auto		—		—		9		—		—		9
Total Consumer		—		—		28		—		—		60
Total	$	—	$	18	$	87	$	—	$	743	$	1,512

	Three-Months Ended September 30, 2020						Nine-Months Ended September 30, 2020
	Adjusted				Combined		Adjusted				Combined
	Interest		Maturity		Rate and		Interest		Maturity		Rate and
	Rate		Extended		Maturity		Rate		Extended		Maturity
Commercial	$	—	$	658	$	9	$	—	$	918	$	233
Agricultural		—		—		—		—		134		—
Real Estate		—		—		112		—		—		236
Consumer		—		—		—		—		14		—
Total	$	—	$	658	$	121	$	—	$	1,066	$	469