Loans (Tables)

3 Months Ended

Mar. 31, 2024

Receivables [Abstract]

Schedule of Non-Purchased Loans and Leases

The following is a summary of loans and leases as of the dates presented:

	March 31, 2024		December 31, 2023
Commercial, financial, agricultural	$	1,869,408	$	1,871,821
Lease financing	113,070		122,807
Real estate – construction:
Residential	271,966		269,616
Commercial	971,569		1,063,781
Total real estate – construction	1,243,535		1,333,397
Real estate – 1-4 family mortgage:
Primary	2,404,521		2,422,482
Home equity	525,346		522,688
Rental/investment	387,556		373,755
Land development	111,863		120,994
Total real estate – 1-4 family mortgage	3,429,286		3,439,919
Real estate – commercial mortgage:
Owner-occupied	1,678,911		1,648,961
Non-owner occupied	3,970,881		3,733,174
Land development	103,438		104,415
Total real estate – commercial mortgage	5,753,230		5,486,550
Installment loans to individuals	97,592		103,523
Gross loans	12,506,121		12,358,017
Unearned income	(5,596)		(6,787)
Loans, net of unearned income	$	12,500,525	$	12,351,230

Schedule of Aging of Past Due and Nonaccrual Loans

The following tables provide an aging of past due accruing and nonaccruing loans, segregated by class, as of the dates presented:

	Accruing Loans								Nonaccruing Loans
	30-89 Days Past Due		90 Days or More Past Due		Current Loans		Total Loans		30-89 Days Past Due		90 Days or More Past Due		Current Loans		Total Loans		Total Loans
March 31, 2024
Commercial, financial, agricultural	$	3,276	$	227	$	1,859,544	$	1,863,047	$	195	$	1,200	$	4,966	$	6,361	$	1,869,408
Lease financing	—		—		113,070		113,070		—		—		—		—		113,070
Real estate – construction:
Residential	225		—		271,741		271,966		—		—		—		—		271,966
Commercial	—		—		971,569		971,569		—		—		—		—		971,569
Total real estate – construction	225		—		1,243,310		1,243,535		—		—		—		—		1,243,535
Real estate – 1-4 family mortgage:
Primary	38,827		219		2,315,561		2,354,607		13,360		22,688		13,866		49,914		2,404,521
Home equity	3,829		—		518,610		522,439		697		1,050		1,160		2,907		525,346
Rental/investment	124		—		385,261		385,385		316		1,786		69		2,171		387,556
Land development	25		—		111,661		111,686		—		177		—		177		111,863
Total real estate – 1-4 family mortgage	42,805		219		3,331,093		3,374,117		14,373		25,701		15,095		55,169		3,429,286
Real estate – commercial mortgage:
Owner-occupied	5,965		—		1,670,777		1,676,742		—		231		1,938		2,169		1,678,911
Non-owner occupied	3,048		—		3,958,352		3,961,400		—		—		9,481		9,481		3,970,881
Land development	3,388		—		99,855		103,243		2		89		104		195		103,438
Total real estate – commercial mortgage	12,401		—		5,728,984		5,741,385		2		320		11,523		11,845		5,753,230
Installment loans to individuals	925		5		96,263		97,193		39		92		268		399		97,592
Unearned income	—		—		(5,596)		(5,596)		—		—		—		—		(5,596)
Loans, net of unearned income	$	59,632	$	451	$	12,366,668	$	12,426,751	$	14,609	$	27,313	$	31,852	$	73,774	$	12,500,525

	Accruing Loans								Nonaccruing Loans
	30-89 Days Past Due		90 Days or More Past Due		Current Loans		Total Loans		30-89 Days Past Due		90 Days or More Past Due		Current Loans		Total Loans		Total Loans
December 31, 2023
Commercial, financial, agricultural	$	1,098	$	483	$	1,864,441	$	1,866,022	$	1,310	$	1,296	$	3,193	$	5,799	$	1,871,821
Lease financing	687		—		122,120		122,807		—		—		—		—		122,807
Real estate – construction:
Residential	—		—		269,616		269,616		—		—		—		—		269,616
Commercial	—		—		1,063,781		1,063,781		—		—		—		—		1,063,781
Total real estate – construction	—		—		1,333,397		1,333,397		—		—		—		—		1,333,397
Real estate – 1-4 family mortgage:
Primary	33,679		—		2,344,629		2,378,308		9,454		19,394		15,326		44,174		2,422,482
Home equity	3,004		—		516,835		519,839		987		868		994		2,849		522,688
Rental/investment	9		58		371,508		371,575		43		1,786		351		2,180		373,755
Land development	206		—		120,769		120,975		—		19		—		19		120,994
Total real estate – 1-4 family mortgage	36,898		58		3,353,741		3,390,697		10,484		22,067		16,671		49,222		3,439,919
Real estate – commercial mortgage:
Owner-occupied	4,867		—		1,640,721		1,645,588		131		1,904		1,338		3,373		1,648,961
Non-owner occupied	9,161		—		3,714,239		3,723,400		6,740		—		3,034		9,774		3,733,174
Land development	90		—		104,025		104,115		—		259		41		300		104,415
Total real estate – commercial mortgage	14,118		—		5,458,985		5,473,103		6,871		2,163		4,413		13,447		5,486,550
Installment loans to individuals	1,230		13		101,932		103,175		13		4		331		348		103,523
Unearned income	—		—		(6,787)		(6,787)		—		—		—		—		(6,787)
Loans, net of unearned income	$	54,031	$	554	$	12,227,829	$	12,282,414	$	18,678	$	25,530	$	24,608	$	68,816	$	12,351,230

Schedule of Amortized Cost Basis of Loan Modifications

The following tables present the amortized cost basis of loans that were experiencing financial difficulty, modified during the three months ended March 31, 2024 and 2023, respectively and required to be disclosed under ASU 2022-02, by class of financing receivable and by type of modification. The percentage of the amortized cost basis for each class of disclosed modifications as compared to the amortized cost basis of each class of loans is also presented below.

	Three Months Ended March 31, 2024
	Interest Rate Reduction		Term Extension		Payment Delay		Term Extension and Payment Delay		Interest Rate Reduction and Term Extension		Total		% Total Loans by Class
Commercial, financial, agricultural	$	1,741	$	165	$	—	$	517	$	—	$	2,423	0.13	%
Real estate – 1-4 family mortgage:
Primary	—		33		246		—		—		279		0.01
Real estate – commercial mortgage:
Owner-occupied	7,431		187		—		—		270		7,888		0.47
Non-owner occupied	—		—		89		—		—		89		—
Total real estate – commercial mortgage	7,431		187		89		—		270		7,977		0.14
Installment loans to individuals	—		—		14		—		—		14		0.01
Loans, net of unearned income	$	9,172	$	385	$	349	$	517	$	270	$	10,693	0.09	%

Note: payment delay includes extension of the amortization period.

	Three Months Ended March 31, 2023
	Interest Rate Reduction		% Total Loans by Class
Real estate – commercial mortgage:
Owner-occupied	$	155	0.01	%
Non-owner occupied	1,029		0.03
Loans, net of unearned income	$	1,184	0.01	%

The following tables present the weighted average financial effect of loan modifications requiring disclosure under ASU 2022-02 by class of financing receivable for the three months ended March 31, 2024 and 2023.

	Three Months Ended March 31, 2024
	Interest Rate Reduction (in basis points)	Term Extension (in months)	Payment Delay (in months)
Commercial, financial, agricultural	39	7.5	—
Real estate – 1-4 family mortgage:
Primary	—	24.0	35.7
Real estate – commercial mortgage:
Owner-occupied	47	10.0	—
Non-owner occupied	—	—	9.0
Installment loans to individuals	—	—	17.0

Note: payment delay includes extension of the amortization period.

Three months ended March 31, 2024
Loan Type	Financial Effect
Combination - Term Extension and Payment Delay
Commercial, financial, agricultural	Extended the term and delayed the payment 42 months
Combination - Interest Rate Reduction and Term Extension
Real Estate - Commercial Mortgage - Owner-Occupied	Reduced the interest rate by 275 basis points and extended the term 21 months

Note: payment delay includes extension of the amortization period.

	Three Months Ended March 31, 2023
	Interest Rate Reduction (in basis points)
Real estate – commercial mortgage:
Owner-occupied	68
Non-owner occupied	12

Schedule of Loan Portfolio by Risk-Rating Grades

The following tables present the Company’s loan portfolio by year of origination and internal risk-rating grades as of the dates presented:

	Term Loans Amortized Cost Basis by Origination Year
	2024		2023		2022		2021		2020		Prior		Revolving Loans		Revolving Loans Converted to Term		Total Loans
March 31, 2024
Commercial, Financial, Agricultural	$	77,044	$	290,663	$	270,335	$	156,083	$	94,343	$	82,457	$	873,299	$	4,834	$	1,849,058
Pass	69,435		289,225		255,011		155,263		93,524		77,012		796,122		3,761		1,739,353
Special Mention	44		814		222		299		172		473		44,848		1		46,873
Substandard	7,565		624		15,102		521		647		4,972		32,329		1,072		62,832
Lease Financing Receivables	$	5,619	$	30,940	$	46,897	$	11,487	$	5,441	$	6,380	$	—	$	—	$	106,764
Pass	5,619		29,491		42,561		11,211		3,791		5,928		—		—		98,601
Special Mention	—		1,449		3,898		276		1,650		452		—		—		7,725
Substandard	—		—		438		—		—		—		—		—		438
Real Estate - Construction	$	78,762	$	296,194	$	549,456	$	224,073	$	—	$	364	$	1,063	$	—	$	1,149,912
Residential	47,902		118,273		10,741		—		—		364		1,063		—		178,343
Pass	47,734		115,241		9,072		—		—		364		1,063		—		173,474
Special Mention	168		2,750		—		—		—		—		—		—		2,918
Substandard	—		282		1,669		—		—		—		—		—		1,951
Commercial	30,860		177,921		538,715		224,073		—		—		—		—		971,569
Pass	30,860		165,618		538,715		224,073		—		—		—		—		959,266
Special Mention	—		12,303		—		—		—		—		—		—		12,303
Substandard	—		—		—		—		—		—		—		—		—
Real Estate - 1-4 Family Mortgage	$	37,476	$	140,317	$	163,320	$	92,100	$	39,290	$	45,732	$	30,963	$	1,999	$	551,197
Primary	1,136		7,431		8,127		6,158		3,420		9,860		1,901		886		38,919
Pass	1,136		7,239		7,940		5,714		3,420		9,535		1,901		886		37,771
Special Mention	—		—		—		—		—		28		—		—		28
Substandard	—		192		187		444		—		297		—		—		1,120
Home Equity	—		1,028		10		981		—		—		22,387		58		24,464

	Term Loans Amortized Cost Basis by Origination Year
	2024		2023		2022		2021		2020		Prior		Revolving Loans		Revolving Loans Converted to Term		Total Loans
Pass	—		1,028		10		981		—		—		22,184		—		24,203
Special Mention	—		—		—		—		—		—		203		—		203
Substandard	—		—		—		—		—		—		—		58		58
Rental/Investment	20,318		95,046		126,021		72,768		35,505		32,292		4,489		1,055		387,494
Pass	20,261		94,436		125,868		72,157		33,685		31,500		4,489		806		383,202
Special Mention	—		61		46		197		43		49		—		—		396
Substandard	57		549		107		414		1,777		743		—		249		3,896
Land Development	16,022		36,812		29,162		12,193		365		3,580		2,186		—		100,320
Pass	16,022		36,775		29,162		12,193		365		3,479		2,186		—		100,182
Special Mention	—		—		—		—		—		101		—		—		101
Substandard	—		37		—		—		—		—		—		—		37
Real Estate - Commercial Mortgage	$	212,539	$	711,453	$	1,693,169	$	1,115,209	$	719,748	$	1,066,371	$	178,775	$	43,804	$	5,741,068
Owner-Occupied	58,853		261,181		366,383		309,977		210,035		414,837		54,321		3,195		1,678,782
Pass	58,853		257,650		349,540		307,144		208,132		403,233		49,955		2,925		1,637,432
Special Mention	—		306		7,324		880		140		6,572		—		—		15,222
Substandard	—		3,225		9,519		1,953		1,763		5,032		4,366		270		26,128
Non-Owner Occupied	140,443		433,821		1,293,909		793,498		505,910		643,075		119,774		40,427		3,970,857
Pass	140,440		429,833		1,291,004		774,632		501,667		577,219		119,774		32,053		3,866,622
Special Mention	3		1,326		2,723		18,509		4,068		22,198		—		—		48,827
Substandard	—		2,662		182		357		175		43,658		—		8,374		55,408
Land Development	13,243		16,451		32,877		11,734		3,803		8,459		4,680		182		91,429
Pass	13,243		16,010		29,184		11,512		3,665		8,239		4,656		182		86,691
Special Mention	—		417		3,316		35		—		—		—		—		3,768
Substandard	—		24		377		187		138		220		24		—		970
Installment loans to individuals	$	49	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	49
Pass	49		—		—		—		—		—		—		—		49
Special Mention	—		—		—		—		—		—		—		—		—
Substandard	—		—		—		—		—		—		—		—		—
Total loans subject to risk rating	$	411,489	$	1,469,567	$	2,723,177	$	1,598,952	$	858,822	$	1,201,304	$	1,084,100	$	50,637	$	9,398,048
Pass	403,652		1,442,546		2,678,067		1,574,880		848,249		1,116,509		1,002,330		40,613		9,106,846
Special Mention	215		19,426		17,529		20,196		6,073		29,873		45,051		1		138,364
Substandard	7,622		7,595		27,581		3,876		4,500		54,922		36,719		10,023		152,838

	Term Loans Amortized Cost Basis by Origination Year
	2023		2022		2021		2020		2019		Prior		Revolving Loans		Revolving Loans Converted to Term		Total Loans
December 31, 2023
Commercial, Financial, Agricultural	$	312,902	$	289,264	$	162,535	$	98,894	$	51,162	$	38,518	$	883,302	$	19,440	$	1,856,017
Pass	311,312		288,249		161,902		97,771		50,936		32,169		870,792		19,338		1,832,469
Special Mention	893		364		10		294		—		291		914		63		2,829
Substandard	697		651		623		829		226		6,058		11,596		39		20,719
Lease Financing Receivables	$	32,842	$	49,628	$	12,317	$	13,553	$	5,969	$	1,700	$	—	$	—	$	116,009
Pass	32,842		47,050		12,317		11,735		5,443		1,395		—		—		110,782

	Term Loans Amortized Cost Basis by Origination Year
	2023		2022		2021		2020		2019		Prior		Revolving Loans		Revolving Loans Converted to Term		Total Loans
Watch	—		2,578		—		1,818		526		305		—		—		5,227
Substandard	—		—		—		—		—		—		—		—		—
Real Estate - Construction	$	320,889	$	581,201	$	308,442	$	16,066	$	—	$	1,823	$	1,225	$	—	$	1,229,646
Residential	149,399		12,883		1,989		—		—		369		1,225		—		165,865
Pass	146,535		10,147		1,989		—		—		369		1,225		—		160,265
Special Mention	2,415		—		—		—		—		—		—		—		2,415
Substandard	449		2,736		—		—		—		—		—		—		3,185
Commercial	171,490		568,318		306,453		16,066		—		1,454		—		—		1,063,781
Pass	142,917		568,318		306,453		16,066		—		1,454		—		—		1,035,208
Special Mention	28,573		—		—		—		—		—		—		—		28,573
Substandard	—		—		—		—		—		—		—		—		—

	Term Loans Amortized Cost Basis by Origination Year
	2023		2022		2021		2020		2019		Prior		Revolving Loans		Revolving Loans Converted to Term		Total Loans
Real Estate - 1-4 Family Mortgage	$	145,568	$	176,724	$	100,757	$	41,542	$	19,753	$	30,783	$	30,889	$	1,834	$	547,850
Primary	8,512		8,729		6,194		3,943		1,792		8,573		3,272		915		41,930
Pass	8,134		8,511		5,859		3,943		1,781		8,140		3,272		915		40,555
Special Mention	183		—		—		—		—		34		—		—		217
Substandard	195		218		335		—		11		399		—		—		1,158
Home Equity	1,107		10		996		—		—		16		20,628		74		22,831
Pass	1,107		10		996		—		—		1		20,628		—		22,742
Special Mention	—		—		—		—		—		—		—		—		—
Substandard	—		—		—		—		—		15		—		74		89
Rental/Investment	89,760		129,241		75,457		37,171		17,817		18,721		4,678		845		373,690
Pass	89,135		128,939		74,330		35,388		16,670		18,109		4,678		583		367,832
Special Mention	63		47		256		4		50		42		—		—		462
Substandard	562		255		871		1,779		1,097		570		—		262		5,396
Land Development	46,189		38,744		18,110		428		144		3,473		2,311		—		109,399
Pass	46,151		38,744		18,110		409		144		3,372		2,311		—		109,241
Special Mention	—		—		—		—		—		101		—		—		101
Substandard	38		—		—		19		—		—		—		—		57
Real Estate - Commercial Mortgage	$	716,844	$	1,572,099	$	1,111,564	$	717,571	$	429,783	$	723,344	$	176,617	$	26,252	$	5,474,074
Owner-Occupied	264,589		336,491		321,491		214,365		164,931		283,517		60,200		3,247		1,648,831
Pass	260,831		325,575		318,391		212,368		159,552		275,088		56,453		2,977		1,611,235
Special Mention	562		1,147		890		107		3,385		2,953		25		—		9,069
Substandard	3,196		9,769		2,210		1,890		1,994		5,476		3,722		270		28,527
Non-Owner Occupied	432,769		1,195,500		776,264		499,290		260,355		434,541		111,609		22,821		3,733,149
Pass	428,740		1,194,864		761,476		494,971		223,264		398,188		111,609		13,774		3,626,886
Special Mention	1,339		454		14,422		4,111		14,001		12,677		—		—		47,004
Substandard	2,690		182		366		208		23,090		23,676		—		9,047		59,259
Land Development	19,486		40,108		13,809		3,916		4,497		5,286		4,808		184		92,094
Pass	18,996		36,479		13,567		3,775		4,479		5,046		4,776		184		87,302
Special Mention	432		3,334		36		—		—		—		—		—		3,802
Substandard	58		295		206		141		18		240		32		—		990
Installment loans to individuals	$	—	$	—	$	—	$	—	$	3	$	—	$	—	$	—	$	3
Pass	—		—		—		—		3		—		—		—		3
Special Mention	—		—		—		—		—		—		—		—		—
Substandard	—		—		—		—		—		—		—		—		—
Total loans subject to risk rating	$	1,529,045	$	2,668,916	$	1,695,615	$	887,626	$	506,670	$	796,168	$	1,092,033	$	47,526	$	9,223,599
Pass	1,486,700		2,646,886		1,675,390		876,426		462,272		743,331		1,075,744		37,771		9,004,520
Special Mention	34,460		7,924		15,614		6,334		17,962		16,403		939		63		99,699
Substandard	7,885		14,106		4,611		4,866		26,436		36,434		15,350		9,692		119,380

The following tables present the performing status of the Company’s loan portfolio not subject to risk rating as of the dates presented:

	Term Loans Amortized Cost Basis by Origination Year
	2024		2023		2022		2021		2020		Prior		Revolving Loans		Revolving Loans Converted to Term		Total Loans
March 31, 2024
Commercial, Financial, Agricultural	$	—	$	—	$	—	$	—	$	—	$	20,350	$	—	$	—	$	20,350
Performing Loans	—		—		—		—		—		20,350		—		—		20,350
Non-Performing Loans	—		—		—		—		—		—		—		—		—
Lease Financing Receivables	$	—	$	—	$	—	$	—	$	—	$	710	$	—	$	—	$	710
Performing Loans	—		—		—		—		—		710		—		—		710
Non-Performing Loans	—		—		—		—		—		—		—		—		—
Real Estate - Construction	$	2,232	$	51,330	$	29,288	$	9,902	$	—	$	—	$	865	$	6	$	93,623
Residential	2,232		51,330		29,288		9,902		—		—		865		6		93,623
Performing Loans	2,232		51,330		29,288		9,902		—		—		865		6		93,623
Non-Performing Loans	—		—		—		—		—		—		—		—		—
Commercial	—		—		—		—		—		—		—		—		—
Performing Loans	—		—		—		—		—		—		—		—		—
Non-Performing Loans	—		—		—		—		—		—		—		—		—
Real Estate - 1-4 Family Mortgage	$	12,152	$	342,732	$	733,486	$	527,566	$	305,436	$	456,357	$	490,616	$	9,744	$	2,878,089
Primary	11,116		338,124		730,573		525,749		304,650		455,349		—		41		2,365,602
Performing Loans	11,116		336,745		721,389		518,782		294,198		433,351		—		41		2,315,622
Non-Performing Loans	—		1,379		9,184		6,967		10,452		21,998		—		—		49,980
Home Equity	—		—		—		111		—		452		490,616		9,703		500,882
Performing Loans	—		—		—		111		—		446		490,306		7,111		497,974
Non-Performing Loans	—		—		—		—		—		6		310		2,592		2,908
Rental/Investment	—		—		—		—		—		62		—		—		62
Performing Loans	—		—		—		—		—		62		—		—		62
Non-Performing Loans	—		—		—		—		—		—		—		—		—
Land Development	1,036		4,608		2,913		1,706		786		494		—		—		11,543
Performing Loans	1,036		4,608		2,736		1,706		786		494		—		—		11,366
Non-Performing Loans	—		—		177		—		—		—		—		—		177
Real Estate - Commercial Mortgage	$	557	$	3,562	$	2,393	$	2,882	$	1,782	$	986	$	—	$	—	$	12,162
Owner-Occupied	—		—		—		—		125		4		—		—		129
Performing Loans	—		—		—		—		125		4		—		—		129
Non-Performing Loans	—		—		—		—		—		—		—		—		—
Non-Owner Occupied	—		—		—		—		24		—		—		—		24
Performing Loans	—		—		—		—		24		—		—		—		24
Non-Performing Loans	—		—		—		—		—		—		—		—		—
Land Development	557		3,562		2,393		2,882		1,633		982		—		—		12,009
Performing Loans	557		3,562		2,200		2,882		1,631		982		—		—		11,814
Non-Performing Loans	—		—		193		—		2		—		—		—		195
Installment loans to individuals	$	10,221	$	27,172	$	14,231	$	6,224	$	2,338	$	23,676	$	13,554	$	127	$	97,543
Performing Loans	10,221		26,987		14,160		6,210		2,338		23,554		13,553		116		97,139
Non-Performing Loans	—		185		71		14		—		122		1		11		404
Total loans not subject to risk rating	$	25,162	$	424,796	$	779,398	$	546,574	$	309,556	$	502,079	$	505,035	$	9,877	$	3,102,477
Performing Loans	25,162		423,232		769,773		539,593		299,102		479,953		504,724		7,274		3,048,813
Non-Performing Loans	—		1,564		9,625		6,981		10,454		22,126		311		2,603		53,664

	Term Loans Amortized Cost Basis by Origination Year
	2023		2022		2021		2020		2019		Prior		Revolving Loans		Revolving Loans Converted to Term		Total Loans
December 31, 2023
Commercial, Financial, Agricultural	$	—	$	—	$	—	$	—	$	—	$	15,804	$	—	$	—	$	15,804
Performing Loans	—		—		—		—		—		15,804		—		—		15,804
Non-Performing Loans	—		—		—		—		—		—		—		—		—
Lease Financing Receivables	$	—	$	—	$	—	$	—	$	—	$	11	$	—	$	—	$	11
Performing Loans	—		—		—		—		—		11		—		—		11
Non-Performing Loans	—		—		—		—		—		—		—		—		—
Real Estate - Construction	$	48,003	$	41,070	$	14,158	$	—	$	—	$	—	$	490	$	30	$	103,751
Residential	48,003		41,070		14,158		—		—		—		490		30		103,751
Performing Loans	48,003		41,070		14,158		—		—		—		490		30		103,751
Non-Performing Loans	—		—		—		—		—		—		—		—		—
Commercial	—		—		—		—		—		—		—		—		—
Performing Loans	—		—		—		—		—		—		—		—		—
Non-Performing Loans	—		—		—		—		—		—		—		—		—
Real Estate - 1-4 Family Mortgage	$	339,406	$	731,088	$	536,544	$	312,015	$	133,852	$	339,842	$	493,515	$	5,807	$	2,892,069
Primary	334,103		727,993		534,667		311,199		133,433		339,111		—		46		2,380,552
Performing Loans	333,751		720,759		528,383		302,065		128,859		322,677		—		46		2,336,540
Non-Performing Loans	352		7,234		6,284		9,134		4,574		16,434		—		—		44,012
Home Equity	—		—		111		—		—		470		493,515		5,761		499,857
Performing Loans	—		—		111		—		—		466		491,849		4,584		497,010
Non-Performing Loans	—		—		—		—		—		4		1,666		1,177		2,847
Rental/Investment	—		—		—		—		—		65		—		—		65
Performing Loans	—		—		—		—		—		65		—		—		65
Non-Performing Loans	—		—		—		—		—		—		—		—		—
Land Development	5,303		3,095		1,766		816		419		196		—		—		11,595
Performing Loans	5,303		3,095		1,766		816		419		196		—		—		11,595
Non-Performing Loans	—		—		—		—		—		—		—		—		—
Real Estate - Commercial Mortgage	$	3,640	$	2,674	$	3,054	$	1,890	$	902	$	316	$	—	$	—	$	12,476
Owner-Occupied	—		—		—		126		—		4		—		—		130
Performing Loans	—		—		—		126		—		4		—		—		130
Non-Performing Loans	—		—		—		—		—		—		—		—		—
Non-Owner Occupied	—		—		—		25		—		—		—		—		25
Performing Loans	—		—		—		25		—		—		—		—		25
Non-Performing Loans	—		—		—		—		—		—		—		—		—
Land Development	3,640		2,674		3,054		1,739		902		312		—		—		12,321
Performing Loans	3,640		2,383		3,054		1,736		902		312		—		—		12,027
Non-Performing Loans	—		291		—		3		—		—		—		—		294
Installment loans to individuals	$	35,274	$	17,322	$	7,121	$	2,827	$	9,786	$	17,276	$	13,769	$	145	$	103,520
Performing Loans	35,112		17,229		7,121		2,824		9,754		17,206		13,769		145		103,160
Non-Performing Loans	162		93		—		3		32		70		—		—		360
Total loans not subject to risk rating	$	426,323	$	792,154	$	560,877	$	316,732	$	144,540	$	373,249	$	507,774	$	5,982	$	3,127,631
Performing Loans	425,809		784,536		554,593		307,592		139,934		356,741		506,108		4,805		3,080,118
Non-Performing Loans	514		7,618		6,284		9,140		4,606		16,508		1,666		1,177		47,513

The following tables disclose gross charge-offs by year of origination as of the dates presented:

March 31, 2024	2024		2023		2022		2021		2020		Prior		Revolving Loans		Total Charge-offs
Commercial, financial, agricultural	$	—	$	—	$	9	$	—	$	—	$	129	$	211	$	349
Real estate – 1-4 family mortgage:
Primary	—		—		—		13		—		—		—		13
Home equity	—		—		—		—		—		24		—		24
Rental/investment	—		—		—		—		—		45		—		45
Total real estate – 1-4 family mortgage	—		—		—		13		—		69		—		82
Installment loans to individuals	—		27		16		—		—		436		—		479
Loans, net of unearned income	$	—	$	27	$	25	$	13	$	—	$	634	$	211	$	910

December 31, 2023	2023		2022		2021		2020		2019		Prior		Revolving Loans		Total Charge-offs
Commercial, financial, agricultural	$	898	$	1,909	$	235	$	131	$	635	$	4,165	$	865	$	8,838
Lease financing	883		273		248		72		48		—		—		1,524
Real estate – construction:
Residential	—		57		—		—		—		—		—		57
Real estate – 1-4 family mortgage:
Primary	—		17		—		—		—		92		—		109
Home equity	—		—		—		—		25		90		—		115
Rental/investment	—		—		91		72		10		20		—		193
Total real estate – 1-4 family mortgage	—		17		91		72		35		202		—		417
Real estate – commercial mortgage:
Owner-occupied	—		—		—		—		—		582		—		582
Non-owner occupied	—		—		—		—		—		4,986		—		4,986
Total real estate – commercial mortgage	—		—		—		—		—		5,568		—		5,568
Installment loans to individuals	29		45		43		35		7		2,477		—		2,636
Loans, net of unearned income	$	1,810	$	2,301	$	617	$	310	$	725	$	12,412	$	865	$	19,040