LOANS HELD FOR INVESTMENT AND ALLOWANCE FOR CREDIT LOSSES (Tables) |
12 Months Ended |
|---|---|
Dec. 31, 2025 | |
| Loans Held for Investment and Allowance for Credit Losses [Abstract] | |
| Schedule of Composition of the Loan Portfolio |
(Dollars in Thousands)
2025
2024
Commercial, Financial and Agricultural
$
180,341
$
189,208
Real Estate – Construction
146,920
219,994
Real Estate – Commercial Mortgage
768,731
779,095
Real Estate – Residential
(1)
1,025,690
1,042,504
Real Estate – Home Equity
240,897
220,064
Consumer
(2)
183,539
200,685
Loans Held for Investment, Net of Unearned Income
$
2,546,118
$
2,651,550
(1)
Includes loans in process with outstanding balances
5.6
13.6
(2)
1.2
|
| Schedule of Activity in the Allowance for Loan Losses by Portfolio Class |
Commercial
,
Real Estate
Financial,
Real Estate
Commercial
Real Estate
Real Estate
(Dollars in Thousands)
Agricultural
Construction
Mortgage
Residential
Home Equity
Consumer
Total
2025
Beginning Balance
$
1,514
$
2,384
$
5,867
$
14,568
$
1,952
$
2,966
$
29,251
688
(703)
950
680
393
3,327
5,335
(782)
-
(4)
(136)
(44)
(5,954)
(6,920)
331
-
46
205
67
2,686
3,335
(451)
-
42
69
23
(3,268)
(3,585)
Ending Balance
$
1,751
$
1,681
$
6,859
$
15,317
$
2,368
$
3,025
$
31,001
2024
Beginning Balance
$
1,482
$
2,502
$
5,782
$
15,056
$
1,818
$
3,301
$
29,941
1,165
(74)
(173)
(603)
129
4,531
4,975
(1,512)
(47)
(3)
(61)
(132)
(7,627)
(9,382)
379
3
261
176
137
2,761
3,717
(1,133)
(44)
258
115
5
(4,866)
(5,665)
Ending Balance
$
1,514
$
2,384
$
5,867
$
14,568
$
1,952
$
2,966
$
29,251
2023
Beginning Balance
$
1,506
$
2,654
$
4,815
$
10,741
$
1,864
$
3,488
$
25,068
210
(154)
1,035
4,141
(233)
4,596
9,595
(511)
-
(120)
(79)
(39)
(8,543)
(9,292)
277
2
52
253
226
3,760
4,570
(234)
2
(68)
174
187
(4,783)
(4,722)
Ending Balance
$
1,482
$
2,502
$
5,782
$
15,056
$
1,818
$
3,301
$
29,941
|
| Schedule of Aging of the Recorded Investment in Accruing Past Due Loans by Class of Loans |
30-59
60-89
90 +
Total
Total
Nonaccrual
Total
(Dollars in Thousands)
DPD
DPD
DPD
Past Due
Current
Loans
Loans
2025
Commercial, Financial and Agricultural
$
537
$
172
$
-
$
709
$
178,354
$
1,278
$
180,341
Real Estate – Construction
295
-
-
295
146,625
-
146,920
Real Estate – Commercial Mortgage
1,386
-
-
1,386
764,785
2,560
768,731
Real Estate – Residential
807
1,930
-
2,737
1,020,810
2,143
1,025,690
Real Estate – Home Equity
67
-
-
67
239,061
1,769
240,897
Consumer
1,561
262
-
1,823
180,871
845
183,539
Total
$
4,653
$
2,364
$
-
$
7,017
$
2,530,506
$
8,595
$
2,546,118
2024
Commercial, Financial and Agricultural
$
340
$
50
$
-
$
390
$
188,781
$
37
$
189,208
Real Estate – Construction
-
-
-
-
219,994
-
219,994
Real Estate – Commercial Mortgage
719
100
-
819
777,710
566
779,095
Real Estate – Residential
185
498
-
683
1,038,694
3,127
1,042,504
Real Estate – Home Equity
122
-
-
122
218,160
1,782
220,064
Consumer
2,154
143
-
2,297
197,598
790
200,685
Total
$
3,520
$
791
$
-
$
4,311
$
2,640,937
$
6,302
$
2,651,550
|
| Schedule of Recorded Investment in Nonaccrual Loans and Loans Past Due Over 90 Days and Still on Accrual by Class of Loans |
2025
2024
Nonaccrual
Nonaccrual
90 + Days
Nonaccrual
Nonaccrual
90 + Days
With No
With
Still
With No
With
Still
(Dollars in Thousands)
ACL
ACL
Accruing
ACL
ACL
Accruing
Commercial, Financial and Agricultural
$
1,038
$
240
$
-
$
-
$
37
$
-
Real Estate – Construction
-
-
-
-
-
-
Real Estate – Commercial Mortgage
753
1,807
-
427
139
-
Real Estate – Residential
1,275
868
-
2,046
1,081
-
Real Estate – Home Equity
1,382
387
-
509
1,273
-
Consumer
-
845
-
-
790
-
Total
$
4,448
$
4,147
$
-
$
2,982
$
3,320
$
-
|
| Amortized Cost Basis of Collateral-Dependent Loans |
2025
2024
Real Estate
Non Real Estate
Real Estate
Non Real Estate
(Dollars in Thousands)
Secured
Secured
Secured
Secured
Commercial, Financial and Agricultural
$
-
$
1,087
$
-
$
39
Real Estate – Construction
-
-
-
-
Real Estate – Commercial Mortgage
2,450
-
427
-
Real Estate – Residential
1,275
-
2,476
-
Real Estate – Home Equity
1,561
-
651
-
Consumer
-
-
-
55
Total
$
5,286
$
1,087
$
3,554
$
94
|
| Summary of Gross Loans Held for Investment by Years of Origination |
(Dollars in Thousands)
Term Loans by Origination Year
Revolving
December 31, 2025
2025
2024
2023
2022
2021
Prior
Loans
Total
Commercial, Financial,
Agricultural:
Pass
$
37,680
$
23,425
$
22,907
$
23,068
$
10,922
$
8,740
$
48,354
$
175,096
Special Mention
322
121
2,740
63
4
180
163
3,593
Substandard
-
146
95
245
16
36
1,114
1,652
Total
$
38,002
$
23,692
$
25,742
$
23,376
$
10,942
$
8,956
$
49,631
$
180,341
Current-Period Gross
Writeoffs
$
-
$
209
$
114
$
344
$
70
$
1
$
44
$
782
Real Estate - Construction:
Pass
$
76,850
$
39,024
$
3,298
$
14,996
$
53
$
187
$
9,295
$
143,703
Special Mention
-
-
372
2,127
-
-
-
2,499
Substandard
-
-
718
-
-
-
-
718
Total
$
76,850
$
39,024
$
4,388
$
17,123
$
53
$
187
$
9,295
$
146,920
Current-Period Gross
Writeoffs
$
-
$
-
$
-
$
-
$
-
$
-
$
-
$
-
Real Estate - Commercial
Mortgage:
Pass
$
93,723
$
76,348
$
101,262
$
174,959
$
92,388
$
152,307
$
22,555
$
713,542
Special Mention
9,830
4,477
5,725
20,547
3,922
4,074
720
49,295
Substandard
750
1,402
98
418
1,229
1,847
150
5,894
Total
$
104,303
$
82,227
$
107,085
$
195,924
$
97,539
$
158,228
$
23,425
$
768,731
Current-Period Gross
Writeoffs
$
-
$
-
$
-
$
-
$
-
$
4
$
-
$
4
Real Estate - Residential:
Pass
$
142,278
$
130,895
$
269,844
$
316,402
$
59,950
$
87,545
$
10,521
$
1,017,435
Special Mention
-
-
-
116
954
807
378
2,255
Substandard
-
558
429
1,201
1,310
2,341
161
6,000
Total
$
142,278
$
131,453
$
270,273
$
317,719
$
62,214
$
90,693
$
11,060
$
1,025,690
Current-Period Gross
Writeoffs
$
-
$
27
$
59
$
32
$
-
$
18
$
-
$
136
Real Estate - Home
Equity:
Performing
$
391
$
9
$
411
$
19
$
106
$
587
$
237,678
$
239,201
Nonperforming
-
-
-
-
-
-
1,696
1,696
Total
$
391
9
411
19
106
587
239,374
240,897
Current-Period Gross
Writeoffs
$
-
$
-
$
-
$
-
$
-
$
9
$
35
$
44
Consumer:
Performing
$
63,443
$
21,866
$
27,919
$
31,464
$
21,524
$
5,164
$
11,315
$
182,695
Nonperforming
186
191
149
215
72
31
-
844
Total
$
63,629
$
22,057
$
28,068
$
31,679
$
21,596
$
5,195
$
11,315
$
183,539
Current-Period Gross
Writeoffs
$
2,789
$
376
$
1,003
$
1,036
$
454
$
144
$
152
$
5,954
(Dollars in Thousands)
Term Loans by Origination Year
Revolving
December 31, 2024
2024
2023
2022
2021
2020
Prior
Loans
Total
Commercial, Financial,
Agricultural:
Pass
$
35,596
$
36,435
$
37,506
$
18,433
$
4,610
$
9,743
$
41,720
$
184,043
Special Mention
435
3,979
261
9
-
-
76
4,760
Substandard
-
-
193
12
58
71
71
405
Total
$
36,031
$
40,414
$
37,960
$
18,454
$
4,668
$
9,814
$
41,867
$
189,208
Current-Period Gross
Writeoffs
$
9
$
548
$
500
$
111
$
160
$
1
$
183
$
1,512
Real Estate - Construction:
Pass
$
105,148
$
73,615
$
29,821
$
53
$
-
$
185
$
8,288
$
217,110
Special Mention
1,555
-
1,329
-
-
-
-
2,884
Total
$
106,703
$
73,615
$
31,150
$
53
$
-
$
185
$
8,288
$
219,994
Current-Period Gross
Writeoffs
$
-
$
-
$
47
$
-
$
-
$
-
$
-
$
47
Real Estate - Commercial
Mortgage:
Pass
$
77,561
$
110,183
$
207,574
$
109,863
$
87,369
$
122,272
$
26,324
$
741,146
Special Mention
171
2,913
17,031
-
2,253
4,402
530
27,300
Substandard
-
2,463
3,403
869
2,508
1,305
101
10,649
Total
$
77,732
$
115,559
$
228,008
$
110,732
$
92,130
$
127,979
$
26,955
$
779,095
Current-Period Gross
Writeoffs
$
-
$
-
$
-
$
-
$
-
$
-
$
3
$
3
Real Estate - Residential:
Pass
$
165,050
$
316,521
$
358,851
$
71,423
$
31,169
$
76,921
$
11,872
$
1,031,807
Special Mention
-
265
-
1,104
468
534
521
2,892
Substandard
-
528
1,450
1,446
1,295
2,918
168
7,805
Total
$
165,050
$
317,314
$
360,301
$
73,973
$
32,932
$
80,373
$
12,561
$
1,042,504
Current-Period Gross
Writeoffs
$
-
$
13
$
-
$
-
$
-
$
48
$
-
$
61
Real Estate - Home
Equity:
Performing
$
801
$
521
$
30
$
119
$
9
$
821
$
215,981
$
218,282
Nonperforming
-
-
-
-
-
-
1,782
1,782
Total
$
801
521
30
119
9
821
217,763
220,064
Current-Period Gross
Writeoffs
$
-
$
-
$
-
$
-
$
-
$
-
$
132
$
132
Consumer:
Performing
$
32,293
$
44,995
$
55,942
$
42,002
$
10,899
$
4,116
$
9,648
$
199,895
Nonperforming
10
174
321
156
58
71
-
790
Total
$
32,303
$
45,169
$
56,263
$
42,158
$
10,957
$
4,187
$
9,648
$
200,685
Current-Period Gross
Writeoffs
$
2,562
$
1,605
$
2,088
$
897
$
237
$
76
$
162
$
7,627
|