v3.26.1
LOANS HELD FOR INVESTMENT AND ALLOWANCE FOR CREDIT LOSSES (Tables)
6 Months Ended
Jun. 30, 2026
Loans Held for Investment and Allowance for Credit Losses [Abstract]  
Composition of the Loan Portfolio
(Dollars in Thousands)
June 30, 2026
December 31, 2025
Commercial, Financial and Agricultural
$
172,536
$
180,341
Real Estate – Construction
149,127
146,920
Real Estate – Commercial Mortgage
750,637
768,731
Real Estate – Residential
(1)
1,000,813
1,025,690
Real Estate – Home Equity
244,462
240,897
Consumer
(2)
182,296
183,539
Loans Held For Investment, Net of Unearned Income
$
2,499,871
$
2,546,118
(1)
Includes loans in process balances of $
3.1
million and $
5.6
million at June 30, 2026 and December 31, 2025, respectively.
(2)
Includes overdraft balances of $
1.4
million and $
1.2
million at June 30, 2026 and December 31, 2025, respectively.
Activity in Allowance for Credit Losses
Commercial,
Real Estate
Financial,
Real Estate
Commercial
Real Estate
Real Estate
(Dollars in Thousands)
Agricultural
Construction
Mortgage
Residential
Home Equity
Consumer
Total
Three Months Ended
June 30, 2026
Beginning Balance
$
1,662
$
1,383
$
6,579
$
16,064
$
2,373
$
2,938
$
30,999
Provision for Credit Losses
678
(101)
954
(1,176)
90
459
904
Charge-Offs
(577)
-
-
(38)
-
(1,137)
(1,752)
Recoveries
65
-
7
27
4
753
856
Net (Charge-Offs) Recoveries
(512)
-
7
(11)
4
(384)
(896)
Ending Balance
$
1,828
$
1,282
$
7,540
$
14,877
$
2,467
$
3,013
$
31,007
Six Months Ended
June 30, 2026
Beginning Balance
$
1,751
$
1,681
$
6,859
$
15,317
$
2,368
$
3,025
$
31,001
Provision for Credit Losses
815
(399)
590
(506)
98
941
1,539
Charge-Offs
(877)
-
-
(38)
(13)
(2,620)
(3,548)
Recoveries
139
-
91
104
14
1,667
2,015
Net (Charge-Offs) Recoveries
(738)
-
91
66
1
(953)
(1,533)
Ending Balance
$
1,828
$
1,282
$
7,540
$
14,877
$
2,467
$
3,013
$
31,007
Three Months Ended
June 30, 2025
Beginning Balance
$
1,468
$
2,233
$
6,061
$
14,885
$
2,029
$
3,058
$
29,734
Provision for Credit Losses
(86)
(422)
189
363
(33)
707
718
Charge-Offs
(74)
-
-
(49)
(24)
(1,351)
(1,498)
Recoveries
117
-
6
65
42
678
908
Net (Charge-Offs) Recoveries
43
-
6
16
18
(673)
(590)
Ending Balance
$
1,425
$
1,811
$
6,256
$
15,264
$
2,014
$
3,092
$
29,862
Six Months Ended
June 30, 2025
Beginning Balance
$
1,514
$
2,384
$
5,867
$
14,568
$
1,952
$
2,966
$
29,251
Provision for Credit Losses
(39)
(573)
380
569
35
1,429
1,801
Charge-Offs
(242)
-
-
(57)
(24)
(2,786)
(3,109)
Recoveries
192
-
9
184
51
1,483
1,919
Net (Charge-Offs) Recoveries
(50)
-
9
127
27
(1,303)
(1,190)
Ending Balance
$
1,425
$
1,811
$
6,256
$
15,264
$
2,014
$
3,092
$
29,862
Loan Portfolio Aging
30-59
60-89
90 +
Total
Total
Nonaccrual
Total
(Dollars in Thousands)
DPD
DPD
DPD
Past Due
Current
Loans
Loans
June 30, 2026
Commercial, Financial and Agricultural
$
197
$
73
$
-
$
270
$
171,139
$
1,127
$
172,536
Real Estate – Construction
-
-
-
-
148,748
379
149,127
Real Estate – Commercial Mortgage
24
-
-
24
747,553
3,060
750,637
Real Estate – Residential
368
630
-
998
996,385
3,430
1,000,813
Real Estate – Home Equity
287
-
-
287
242,985
1,190
244,462
Consumer
1,029
72
-
1,101
180,370
825
182,296
Total
$
1,905
$
775
$
-
$
2,680
$
2,487,180
$
10,011
$
2,499,871
December 31, 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
Recorded Investment in Nonaccrual and Past Due Loans
June 30, 2026
December 31, 2025
Nonaccrual
Nonaccrual
Nonaccrual
Nonaccrual
With No
With
90 + Days
With No
With
90 + Days
(Dollars in Thousands)
ACL
ACL
Still Accruing
ACL
ACL
Still Accruing
Commercial, Financial and Agricultural
$
1,016
$
111
$
-
$
1,038
$
240
$
-
Real Estate – Construction
379
-
-
-
-
-
Real Estate – Commercial Mortgage
1,038
2,022
-
753
1,807
-
Real Estate – Residential
1,399
2,031
-
1,275
868
-
Real Estate – Home Equity
666
524
-
1,382
387
-
Consumer
-
825
-
-
845
-
Total Nonaccrual
Loans
$
4,498
$
5,513
$
-
$
4,448
$
4,147
$
-
Collateral-Dependent Loans
June 30, 2026
December 31, 2025
Real Estate
Non Real Estate
Real Estate
Non Real Estate
(Dollars in Thousands)
Secured
Secured
Secured
Secured
Commercial, Financial and Agricultural
$
-
$
1,165
$
-
$
1,087
Real Estate – Construction
379
-
-
-
Real Estate – Commercial Mortgage
12,164
-
2,450
-
Real Estate – Residential
2,142
-
1,275
-
Real Estate – Home Equity
803
-
1,561
-
Consumer
-
-
-
-
Total Collateral Dependent
Loans
$
15,488
$
1,165
$
5,286
$
1,087
Loans Held for Investment by Years of Origination
(Dollars in Thousands)
Term
Loans by Origination Year
Revolving
As of June 30, 2026
2026
2025
2024
2023
2022
Prior
Loans
Total
Commercial, Financial,
Agriculture:
Pass
$
22,502
$
31,522
$
18,553
$
15,458
$
17,724
$
15,347
$
46,644
$
167,750
Special Mention
-
-
41
2,539
-
-
770
3,350
Substandard
72
-
110
53
64
5
1,132
1,436
Total
$
22,574
$
31,522
$
18,704
$
18,050
$
17,788
$
15,352
$
48,546
$
172,536
Current-Period Gross
Writeoffs
$
-
$
82
$
81
$
216
$
165
$
7
$
326
$
877
Real Estate - Construction:
Pass
$
28,895
$
90,468
$
9,848
$
2,342
$
9,973
$
53
$
6,554
$
148,133
Special Mention
-
-
-
-
615
-
-
615
Substandard
-
-
-
379
-
-
-
379
Total
$
28,895
$
90,468
$
9,848
$
2,721
$
10,588
$
53
$
6,554
$
149,127
Real Estate - Commercial
Mortgage:
Pass
$
49,678
$
81,993
$
66,431
$
92,599
$
150,330
$
221,684
$
22,532
$
685,247
Special Mention
755
7,799
-
3,458
22,818
7,688
1,307
43,825
Substandard
48
6,580
3,595
97
6,891
2,778
146
20,135
Doubtful
-
-
1,402
-
-
28
-
1,430
Total
$
50,481
$
96,372
$
71,428
$
96,154
$
180,039
$
232,178
$
23,985
$
750,637
Real Estate - Residential:
Pass
$
74,161
$
119,673
$
111,221
$
242,512
$
300,311
$
135,148
$
9,248
$
992,274
Special Mention
354
-
-
-
114
1,164
-
1,632
Substandard
38
130
627
1,103
1,446
3,563
-
6,907
Total
$
74,553
$
119,803
$
111,848
$
243,615
$
301,871
$
139,875
$
9,248
$
1,000,813
Current-Period Gross
Writeoffs
$
-
$
-
$
-
$
-
$
-
$
8
$
30
$
38
Real Estate - Home Equity:
Performing
$
195
$
272
$
7
$
310
$
17
$
642
$
241,901
$
243,344
Nonperforming
-
-
-
-
-
-
1,118
1,118
Total
$
195
$
272
$
7
$
310
$
17
$
642
$
243,019
$
244,462
Current-Period Gross
Writeoffs
$
-
$
-
$
-
$
-
$
-
$
-
$
13
$
13
Consumer:
Performing
$
40,451
$
51,488
$
17,057
$
21,109
$
22,674
$
16,189
$
12,502
$
181,470
Nonperforming
100
231
56
115
187
137
-
826
Total
$
40,551
$
51,719
$
17,113
$
21,224
$
22,861
$
16,326
$
12,502
$
182,296
Current-Period Gross
Writeoffs
$
1,175
$
353
$
179
$
329
$
286
$
210
$
88
$
2,620
(Dollars in Thousands)
Term
Loans by Origination Year
Revolving
As of December 31, 2025
2025
2024
2023
2022
2021
Prior
Loans
Total
Commercial, Financial,
Agriculture:
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
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