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LOANS (Tables)
 12 Months Ended
Dec. 31, 2023
Receivables [Abstract]  
Schedule of Accounts, Notes, Loans and Financing Receivable
The following table presents the composition of loans segregated by class of loans, as of December 31, 2023 and 2022.
  
(dollars in thousands)December 31, 2023December 31, 2022
Construction, land & land development$247,146 $229,435 
Other commercial real estate974,375 975,447 
Total commercial real estate1,221,521 1,204,882 
Residential real estate356,234 290,054 
Commercial, financial & agricultural(*)242,756 223,923 
Consumer and other62,959 18,247 
Total loans$1,883,470 $1,737,106 
(*) Includes $95,000 in PPP loans as of December 31, 2022.The following table presents the composition of government guaranteed loans segregated by class of loans for each respective period.
(dollars in thousands)December 31, 2023December 31, 2022
Construction, land & land development$7,027 $5,888 
Other commercial real estate40,852 32,642 
Total commercial real estate47,879 38,530 
Residential real estate12,170 8,036 
Commercial, financial & agricultural26,716 11,787 
Total loans$86,765 $58,353 
Schedule of Financing Receivable Credit Quality Indicators
The following table presents the loan portfolio segregated by class of loans and the risk category of term loans by vintage year, which is the year of origination or most recent renewal, as of December 31, 2023. Those loans with a risk grade of 1, 2, 3, 4 and 5 have been combined in the pass column for presentation purposes. There were no loans with a risk rating of "doubtful" or "loss" at December 31, 2023.


Term Loans Amortized Cost Basis by Origination Year
(dollars in thousands)20232022202120202019PriorRevolversRevolvers converted to term loansTotal
December 31, 2023
Construction, land & land development
Risk rating
Pass$112,587 $91,981 $27,332 $5,654 $1,000 $5,765 $605 $31 $244,955 
Special Mention792 — 25 — — 29 282 — 1,128 
Substandard— 888 4 — 20 151 — — 1,063 
Total Construction, land & land development113,379 92,869 27,361 5,654 1,020 5,945 887 31 247,146 
  Current period gross write offs$— $— $— $— $— $— $— $— $— 
Other commercial real estate
Risk rating
Pass61,816 341,656 204,145 88,629 79,123 145,374 24,158 2,031 946,932 
Special Mention75 3,251 766 2,113 5,733 4,694 545 48 17,225 
Substandard2,303 2,615 211 — 486 4,395 208 — 10,218 
Total Other commercial real estate64,194 347,522 205,122 90,742 85,342 154,463 24,911 2,079 974,375 
Current period gross write offs— — 69 — — — — — 69 
Residential real estate
Risk rating
Pass78,088 116,704 50,986 21,892 8,510 43,038 22,642 100 341,960 
Special Mention856 466 10 50 679 4,687 424 — 7,172 
Substandard— 1,169 384 296 272 4,735 246 — 7,102 
Total Residential real estate78,944 118,339 51,380 22,238 9,461 52,460 23,312 100 356,234 
Current period gross write offs253 492 26 — — — — — 771 
Commercial, financial & agricultural
Risk rating
Pass66,820 51,439 21,673 12,489 4,734 14,002 58,607 306 230,070 
Special Mention4,186 894 376 745 188 40 974 — 7,403 
Substandard164 1,872 1,979 190 25 165 866 22 5,283 
Total Commercial, financial & agricultural71,170 54,205 24,028 13,424 4,947 14,207 60,447 328 242,756 
Current period gross write offs150 168 408 200 9 134 — — 1,069 
Consumer and other
Risk rating
Pass53,117 4,021 2,004 1,240 925 908 462 1 62,678 
Special Mention79 42 38 12 25 1 — — 197 
Substandard43 20 3 5 4 9 — — 84 
Total Consumer and other53,239 4,083 2,045 1,257 954 918 462 1 62,959 
Current period gross write offs9 12 10 2 — 2 — — 35 
Total Loans
Risk rating
Pass372,428 605,801 306,140 129,904 94,292 209,087 106,474 2,469 1,826,595 
Special Mention5,988 4,653 1,215 2,920 6,625 9,451 2,225 48 33,125 
Substandard2,510 6,564 2,581 491 807 9,455 1,320 22 23,750 
Total Loans$380,926 $617,018 $309,936 $133,315 $101,724 $227,993 $110,019 $2,539 $1,883,470 
Total current period gross write offs$412 $672 $513 $202 $9 $136 $— $— $1,944 
The following table presents the loan portfolio by credit quality indicator (risk grade) as of December 31, 2022. Those loans with a risk grade of 1, 2, 3, 4, and 5 have been combined in the pass column for presentation purposes. There were no loans with a risk rating of “doubtful” or “loss” at December 31, 2022. 
(dollars in thousands)PassSpecial
Mention		SubstandardTotal Loans
December 31, 2022    
Construction, land & land development$228,494 $290 $651 $229,435 
Other commercial real estate951,126 17,562 6,759 975,447 
Total commercial real estate1,179,620 17,852 7,410 1,204,882 
Residential real estate277,930 6,574 5,550 290,054 
Commercial, financial & agricultural220,908 885 2,130 223,923 
Consumer and other18,157 54 36 18,247 
Total loans$1,696,615 $25,365 $15,126 $1,737,106 
Schedule of Age Analysis of Past Due Loans and Nonaccrual Loans
The following table represents an age analysis of past due loans and nonaccrual loans, segregated by class of loans, as of December 31, 2023 and 2022.
Accruing Loans   
(dollars in thousands)30-89 Days
Past Due		90 Days
or More
Past Due		Total Accruing
Loans Past Due		Nonaccrual
Loans		Current LoansTotal Loans
December 31, 2023      
Construction, land & land development$812 $— $812 $85 $246,249 $247,146 
Other commercial real estate1,796 — 1,796 4,219 968,360 974,375 
Total commercial real estate2,608 — 2,608 4,304 1,214,609 1,221,521 
Residential real estate2,503 350 2,853 3,561 349,820 356,234 
Commercial, financial & agricultural775 — 775 1,956 240,025 242,756 
Consumer and other183 20 203 18 62,738 62,959 
Total loans$6,069 $370 $6,439 $9,839 $1,867,192 $1,883,470 

Accruing Loans   
(dollars in thousands)30-89 Days
Past Due		90 Days
or More
Past Due		Total Accruing
Loans Past Due		Nonaccrual
Loans		Current LoansTotal Loans
December 31, 2022      
Construction, land & land development$— $— $— $149 $229,286 $229,435 
Other commercial real estate395 — 395 1,509 973,543 975,447 
Total commercial real estate395 — 395 1,658 1,202,829 1,204,882 
Residential real estate882 — 882 2,686 286,486 290,054 
Commercial, financial & agricultural476 — 476 1,341 222,106 223,923 
Consumer and other40 — 40 21 18,186 18,247 
Total loans$1,793 $— $1,793 $5,706 $1,729,607 $1,737,106 
Financing Receivable, Nonaccrual
The following table is a summary of the Company's nonaccrual loans by major categories for the periods indicated.

December 31, 2023December 31, 2022
(dollars in thousands)Nonaccrual Loans with No Related ACLNonaccrual Loans with a Related ACLTotal Nonaccrual LoansNonaccrual
Loans
December 31, 2023    
Construction, land & land development$27 $58 $85 $149 
Other commercial real estate2,806 1,413 4,219 1,509 
Total commercial real estate2,833 2,833 1,471 4,304 1,658 
Residential real estate725 2,836 3,561 2,686 
Commercial, financial & agricultural— 1,956 1,956 1,341 
Consumer and other— 18 18 21 
Total loans$3,558 $6,281 $9,839 $5,706 
As of December 31, 2023, loans secured by 1-4 family residential properties that were in the process of foreclosure were $1.0 million and are included in the total nonaccrual loan balance above. As of December 31, 2022, there were no loans in process of foreclosure.
Schedule of Impaired Loans
The following table details impaired loan data, including purchased credit impaired loans, as of December 31, 2022.
 
(dollars in thousands)Unpaid
Contractual
Principal
Balance		Recorded
Investment		Related
Allowance		Average
Recorded
Investment
With No Related    
Allowance Recorded    
Construction, land & land development$40 $40 $— $10 
Other commercial real estate3,754 3,754 — 5,311 
Residential real estate62 62 — 570 
Commercial, financial & agricultural— — — 306 
Consumer and other— — — 1 
 3,856 3,856 — 6,198 
With An Allowance Recorded
Construction, land & land development474 474 44 177 
Other commercial real estate— — — 503 
Residential real estate— — — 588 
Commercial, financial & agricultural— — — 369 
Consumer and other— — — — 
 474 474 44 1,637 
Purchase credit impaired
Construction, land & land development— — — — 
Other commercial real estate798 798 33 760 
Residential real estate— — — 13 
Commercial, financial & agricultural— — — — 
Consumer and other— — — 65 
798 798 33 838 
Total
Construction, land & land development514 514 44 187 
Other commercial real estate4,552 4,552 33 6,574 
Residential real estate62 62 — 1,171 
Commercial, financial & agricultural— — — 675 
Consumer and other— — — 66 
 $5,128 $5,128 $77 $8,673 
Financing Receivable, Modified
The following table presents loans modified due to a financial difficulty under the above terms during the year ended December 31, 2023
Loans modified due to financial difficulty
(dollars in thousands)Term ExtensionTerm Extension and Payment DelayTotal*
Residential real estate$12 $— $12 
Commercial, financial & agricultural— 10 10 
Total Loans$12 $10 $22 
*less than .01% of total class of receivable