33 California Bank of Commerce NOTES TO FINANCIAL STATEMENTS 5.  ALLOWANCE FOR LOAN LOSSES  (Continued) The following table shows the loan portfolio allocated by management’s internal risk ratings at  December 31, 2011: Credit Exposure Credit Risk Profile by Internally Assigned Grade Commercial  Real Estate  &  Construction Real Estate  Real Estate  Installment  Industrial & Land  - Other HELOC & Other  Total Grade: Pass $88,321,492 $ 3,155,102 $ 94,340,367 $ 4,067,094 $ 3,486,941 $193,370,996 Special Mention  1,270,887   - -  -  - 1,270, 887 Substandard  4,820,286  606,667  6,982,810  -  98,000  12,507,763 Total $94,412,665  $ 3,761,769  $101,323,177 $ 4,067,094  $ 3,584,941  $207,149,646 Credit Exposure Credit Risk Profile by Internally Assigned Grade Commercial  Real Estate  &  Construction Real Estate  Real Estate  Installment  Industrial & Land  - Other HELOC & Other  Total Grade: Pass $68,609,384 $ 5,239,031 $ 78,730,518 $ 4,598,076 $ 999,865 $158,176,874 Special Mention  2,647,349  -  4,626,536 -  -  7,273,885 Substandard  3,289,288  1,598,420  3,544,264  8,431,972 Total $74,546,021  $ 6,837,451  $ 86,901,318 $ 4,598,076  $ 999,865  $173,882,731 The following table shows the loan portfolio allocated by management’s internal risk ratings at  December 31, 2010: 30-89 Days  90 Days and  Total Past Due  Still Accruing   Nonaccrual Past Due Current Total Commercial & Industrial  $   - $   - $ - $   - $ 94,412,665 $ 94,412,665 Real Estate - Construction & Land   -  - -  - 3,761,769 3,761,769  Real Estate - Other 986,911 986,911  100,336,266 101,323,177  Real Estate - HELOC   -  - -  - 4,067,094 4,067,094  Installment & Other   -   -   -  3,584,941 3,584,941  Total $   -  $   -  $ 986,911 $ 986,911  $206,162,735 $207,149,646 The following table shows an aging analysis of the loan portfolio by the time past due at December  31, 2011: