Loans, Notes, Trade and Other Receivables Disclosure [Text Block] | 5. The Company’s loan portfolio, excluding loans held for sale, consists of the following categories of loans as of the dates presented (dollars in thousands). March 31, 2022 December 31, 2021 Construction and development $ 201,222 $ 203,204 1-4 Family 367,520 364,307 Multifamily 52,500 59,570 Farmland 18,296 20,128 Commercial real estate 908,210 896,377 Total mortgage loans on real estate 1,547,748 1,543,586 Commercial and industrial 314,093 310,831 Consumer 15,603 17,595 Total loans $ 1,877,444 $ 1,872,012 Unamortized premiums and discounts on loans, included in the total loans balances above, were $1.1 million March 31, 2022 December 31, 2021 $1.5 million March 31, 2022 December 31, 2021 The table below provides an analysis of the aging of loans, excluding loans held for sale, as of the dates presented (dollars in thousands). March 31, 2022 Accruing Current 30-59 Days Past Due 60-89 Days Past Due 90 Days or More Past Due Nonaccrual Total Past Due & Nonaccrual Acquired Impaired Loans Total Loans Construction and development $ 200,950 $ — $ — $ — $ 272 $ 272 $ — $ 201,222 1-4 Family 361,695 4,867 83 — 548 5,498 327 367,520 Multifamily 52,500 — — — — — — 52,500 Farmland 17,545 20 — — 74 94 657 18,296 Commercial real estate 894,782 82 170 — 12,540 12,792 636 908,210 Total mortgage loans on real estate 1,527,472 4,969 253 — 13,434 18,656 1,620 1,547,748 Commercial and industrial 302,895 239 114 47 10,798 11,198 — 314,093 Consumer 15,170 132 54 — 186 372 61 15,603 Total loans $ 1,845,537 $ 5,340 $ 421 $ 47 $ 24,418 $ 30,226 $ 1,681 $ 1,877,444 December 31, 2021 Accruing Current 30-59 Days Past Due 60-89 Days Past Due 90 Days or More Past Due Nonaccrual Total Past Due & Nonaccrual Acquired Impaired Loans Total Loans Construction and development $ 202,850 $ 55 $ 11 $ — $ 288 $ 354 $ — $ 203,204 1-4 Family 360,434 1,933 182 — 1,410 3,525 348 364,307 Multifamily 59,570 — — — — — — 59,570 Farmland 18,348 — — — 79 79 1,701 20,128 Commercial real estate 881,575 170 86 — 13,910 14,166 636 896,377 Total mortgage loans on real estate 1,522,777 2,158 279 — 15,687 18,124 2,685 1,543,586 Commercial and industrial 295,323 4,044 57 53 11,354 15,508 — 310,831 Consumer 17,238 89 18 — 186 293 64 17,595 Total loans $ 1,835,338 $ 6,291 $ 354 $ 53 $ 27,227 $ 33,925 $ 2,749 $ 1,872,012 Nonaccrual and Past Due Loans Loans are considered past due if the required principal and interest payments have not may not may 90 not may not may six Loans Acquired with Deteriorated Credit Quality The Company accounts for certain loans acquired as acquired impaired loans under ASC 310 30 three March 31, 2022 2021 Portfolio Segment Risk Factors The following describes the risk characteristics relevant to each of the Company’s loan portfolio segments. Construction and Development - one 1 4 - 1 4 not Multifamily Farmland may Commercial Real Estate may one Commercial and Industrial may may, In the second 2020, 2020 19 100% 1% June 5, 2020, two June 5, 2020, five July 2020, June 30, 2020. July 6, 2020, August 8, 2020. December 27, 2020, $900 first second January 1, 2021 May 31, 2021. March 31, 2022 December 31, 2021 Consumer may Credit Quality Indicators Loans are categorized into risk categories based on relevant information about the ability of borrowers to service their debt, such as current financial information, historical payment experience, credit documentation, public information, and current economic trends, among other factors. The following definitions are utilized for risk ratings, which are consistent with the definitions used in supervisory guidance: Pass not Special Mention may Substandard not Doubtful Loss not not no not The table below presents the Company’s loan portfolio, excluding loans held for sale, by category and credit quality indicator as of the dates presented (dollars in thousands). March 31, 2022 Special Pass Mention Substandard Doubtful Total Construction and development $ 198,808 $ 812 $ 1,602 $ — $ 201,222 1-4 Family 362,187 — 5,333 — 367,520 Multifamily 52,040 — 460 — 52,500 Farmland 17,564 — 732 — 18,296 Commercial real estate 888,686 3,838 15,686 — 908,210 Total mortgage loans on real estate 1,519,285 4,650 23,813 — 1,547,748 Commercial and industrial 299,985 1,079 12,542 487 314,093 Consumer 15,312 18 273 — 15,603 Total loans $ 1,834,582 $ 5,747 $ 36,628 $ 487 $ 1,877,444 December 31, 2021 Special Pass Mention Substandard Doubtful Total Construction and development $ 200,788 $ 818 $ 1,598 $ — $ 203,204 1-4 Family 358,062 38 6,207 — 364,307 Multifamily 59,113 — 457 — 59,570 Farmland 18,348 — 1,780 — 20,128 Commercial real estate 872,951 3,891 19,535 — 896,377 Total mortgage loans on real estate 1,509,262 4,747 29,577 — 1,543,586 Commercial and industrial 290,677 2,523 16,941 690 310,831 Consumer 17,269 19 307 — 17,595 Total loans $ 1,817,208 $ 7,289 $ 46,825 $ 690 $ 1,872,012 The Company had no loans that were classified as loss at March 31, 2022 December 31, 2021 Loan Participations and Sold Loans Loan participations and whole loans sold to and serviced for others are not $28.0 million March 31, 2022 December 31, 2021 $85.8 million March 31, 2022 December 31, 2021 Loans to Related Parties In the ordinary course of business, the Company makes loans to related parties including its executive officers, principal stockholders, directors and their immediate family members, as well as to companies in which these individuals are principal owners. Loans outstanding to such related party borrowers amounted to approximately $101.1 million and $97.6 million as of March 31, 2022 December 31, 2021 The table below shows the aggregate principal balance of loans to such related parties as of the dates presented (dollars in thousands). March 31, 2022 December 31, 2021 Balance, beginning of period $ 97,606 $ 96,390 New loans/changes in relationship 5,371 26,475 Repayments/changes in relationship (1,874 ) (25,259 ) Balance, end of period $ 101,103 $ 97,606 Allowance for Loan Losses The table below shows a summary of the activity in the allowance for loan losses for the three March 31, 2022 2021 Three months ended March 31, 2022 2021 Balance, beginning of period $ 20,859 $ 20,363 Provision for loan losses (449 ) 400 Loans charged off (329 ) (405 ) Recoveries 1,007 65 Balance, end of period $ 21,088 $ 20,423 The following tables outline the activity in the allowance for loan losses by collateral type for the three March 31, 2022 2021 March 31, 2022 2021 Three months ended March 31, 2022 Construction & Commercial Commercial & Development 1-4 Family Multifamily Farmland Real Estate Industrial Consumer Total Allowance for loan losses: Beginning balance $ 2,347 $ 3,337 $ 673 $ 383 $ 9,354 $ 4,411 $ 354 $ 20,859 Provision 45 (3 ) (83 ) 13 256 (677 ) — (449 ) Charge-offs — — — (54 ) 58 (286 ) (47 ) (329 ) Recoveries 16 70 — — 1 908 12 1,007 Ending balance $ 2,408 $ 3,404 $ 590 $ 342 $ 9,669 $ 4,356 $ 319 $ 21,088 Ending allowance balance for loans individually evaluated for impairment — — — — — 468 74 542 Ending allowance balance for loans acquired with deteriorated credit quality — — — 156 — — — 156 Ending allowance balance for loans collectively evaluated for impairment 2,408 3,404 590 186 9,669 3,888 245 20,390 Loans receivable: Balance of loans individually evaluated for impairment 508 996 — 74 12,940 12,518 186 27,222 Balance of loans acquired with deteriorated credit quality — 327 — 657 636 — 61 1,681 Balance of loans collectively evaluated for impairment 200,714 366,197 52,500 17,565 894,634 301,575 15,356 1,848,541 Total period-end balance $ 201,222 $ 367,520 $ 52,500 $ 18,296 $ 908,210 $ 314,093 $ 15,603 $ 1,877,444 Three months ended March 31, 2021 Construction & Commercial Commercial & Development 1-4 Family Multifamily Farmland Real Estate Industrial Consumer Total Allowance for loan losses: Beginning balance $ 2,375 $ 3,370 $ 589 $ 435 $ 8,496 $ 4,558 $ 540 $ 20,363 Provision (140 ) 127 107 (40 ) 547 (122 ) (79 ) 400 Charge-offs — (134 ) — — — (215 ) (56 ) (405 ) Recoveries 10 6 — — 2 5 42 65 Ending balance $ 2,245 $ 3,369 $ 696 $ 395 $ 9,045 $ 4,226 $ 447 $ 20,423 Ending allowance balance for loans individually evaluated for impairment — — — — 175 81 103 359 Ending allowance balance for loans acquired with deteriorated credit quality — — — 210 — — — 210 Ending allowance balance for loans collectively evaluated for impairment 2,245 3,369 696 185 8,870 4,145 344 19,854 Loans receivable: Balance of loans individually evaluated for impairment 774 1,532 — 302 6,654 8,159 298 17,719 Balance of loans acquired with deteriorated credit quality — 375 — 1,701 534 — 37 2,647 Balance of loans collectively evaluated for impairment 190,042 339,359 60,844 22,142 822,692 372,375 18,150 1,825,604 Total period-end balance $ 190,816 $ 341,266 $ 60,844 $ 24,145 $ 829,880 $ 380,534 $ 18,485 $ 1,845,970 Impaired Loans The Company considers a loan to be impaired when, based on current information and events, the Company determines that it is probable that it will not When the ultimate collectability of the total principal of an impaired loan is in doubt and the loan is on nonaccrual, all payments are applied to principal, under the cost recovery method. When the ultimate collectability of the total principal of an impaired loan is not The following tables contain information on the Company’s impaired loans, which include TDRs, discussed in more detail below, and nonaccrual loans individually evaluated for impairment for purposes of determining the allowance for loan losses (dollars in thousands). March 31, 2022 Recorded Investment Unpaid Principal Balance Related Allowance With no related allowance recorded: Construction and development $ 508 $ 791 $ — 1-4 Family 996 1,087 — Farmland 74 79 — Commercial real estate 12,940 23,355 — Total mortgage loans on real estate 14,518 25,312 — Commercial and industrial 8,593 9,274 — Consumer 81 94 — Total 23,192 34,680 — With related allowance recorded: Commercial and industrial 3,925 9,618 468 Consumer 105 137 74 Total 4,030 9,755 542 Total loans: Construction and development 508 791 — 1-4 Family 996 1,087 — Farmland 74 79 — Commercial real estate 12,940 23,355 — Total mortgage loans on real estate 14,518 25,312 — Commercial and industrial 12,518 18,892 468 Consumer 186 231 74 Total $ 27,222 $ 44,435 $ 542 December 31, 2021 Recorded Investment Unpaid Principal Balance Related Allowance With no related allowance recorded: Construction and development $ 529 $ 812 $ — 1-4 Family 1,995 2,081 — Farmland 79 81 — Commercial real estate 16,685 27,139 — Total mortgage loans on real estate 19,288 30,113 — Commercial and industrial 9,395 10,941 — Consumer 55 69 — Total 28,738 41,123 — With related allowance recorded: Commercial and industrial 3,926 9,618 468 Consumer 127 164 96 Total 4,053 9,782 564 Total loans: Construction and development 529 812 — 1-4 Family 1,995 2,081 — Farmland 79 81 — Commercial real estate 16,685 27,139 — Total mortgage loans on real estate 19,288 30,113 — Commercial and industrial 13,321 20,559 468 Consumer 182 233 96 Total $ 32,791 $ 50,905 $ 564 Presented in the tables below are the average recorded investment of the impaired loans and the related amount of interest income recognized during the time within the period that the loans were impaired. The average balances are calculated based on the month-end balances of the loans during the periods reported (dollars in thousands). Three months ended March 31, 2022 2021 Average Interest Average Interest Recorded Income Recorded Income Investment Recognized Investment Recognized With no related allowance recorded: Construction and development $ 511 $ 4 $ 777 $ 5 1-4 Family 1,013 6 1,541 9 Farmland 75 — 244 — Commercial real estate 12,806 6 5,370 46 Total mortgage loans on real estate 14,405 16 7,932 60 Commercial and industrial 8,463 26 8,067 42 Consumer 63 — 120 — Total 22,931 42 16,119 102 With related allowance recorded: Commercial real estate — — 1,326 — Total mortgage loans on real estate — — 1,326 — Commercial and industrial 3,926 — 202 — Consumer 108 — 177 — Total 4,034 — 1,705 — Total loans: Construction and development 511 4 777 5 1-4 Family 1,013 6 1,541 9 Farmland 75 — 244 — Commercial real estate 12,806 6 6,696 46 Total mortgage loans on real estate 14,405 16 9,258 60 Commercial and industrial 12,389 26 8,269 42 Consumer 171 — 297 — Total $ 26,965 $ 42 $ 17,824 $ 102 Troubled Debt Restructurings In situations where, for economic or legal reasons related to a borrower’s financial difficulties, the Company grants a concession for other than an insignificant period of time to the borrower that the Company would not may 1. Loans classified as TDRs, consisted of 24 credits, totaling approximately $7.4 million at March 31, 2022 , compared to 29 credits totaling approximately $10.5 million at December 31, 2021 . At March 31, 2022 , eleven seven four two As of March 31, 2022 December 31, 2021 none No TDRs defaulted on their modified terms during the three March 31, 2022 . There was one twelve three March 31, 2021 At March 31, 2022 December 31, 2021 e no a |