Banc of California (BANC) 10-K 27 Feb 23 2022 FY Annual report Financial data

Cover

Cover - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Feb. 23, 2023	Jun. 30, 2022
Document Information [Line Items]
Document Type	10-K
Document Annual Report	true
Document Period End Date	Dec. 31, 2022
Current Fiscal Year End Date	--12-31
Document Transition Report	false
Entity File Number	001-35522
Entity Registrant Name	BANC OF CALIFORNIA, INC.
Entity Incorporation, State or Country Code	MD
Entity Tax Identification Number	04-3639825
Entity Address, Address Line One	3 MacArthur Place,
Entity Address, City or Town	Santa Ana,
Entity Address, State or Province	CA
Entity Address, Postal Zip Code	92707
City Area Code	855
Local Phone Number	361-2262
Title of 12(b) Security	Common Stock, par value $0.01 per share
Trading Symbol	BANC
Security Exchange Name	NYSE
Entity Well-known Seasoned Issuer	Yes
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
ICFR Auditor Attestation Flag	true
Entity Shell Company	false
Entity Public Float			$ 991.2
Documents Incorporated by Reference	PART III of Form 10-K—Portions of the Proxy Statement for the Annual Meeting of Stockholders to be held in 2023.
Amendment Flag	false
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	FY
Entity Central Index Key	0001169770
Common Stock
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		58,549,607
Class B Common Stock
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		477,321

Audit Information

Audit Information	12 Months Ended
	Dec. 31, 2022
Audit Information [Abstract]
Auditor Name	Ernst & Young, LLP
Auditor Location	Irvine, CA
Auditor Firm ID	42

CONSOLIDATED STATEMENTS OF FINA

CONSOLIDATED STATEMENTS OF FINANCIAL CONDITION - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
ASSETS
Cash and due from banks	$ 47,434	$ 41,729
Interest-earning deposits in financial institutions	181,462	186,394
Total cash and cash equivalents	228,896	228,123
Securities held-to-maturity, at amortized cost (fair value of $262,460 at December 31, 2022)	328,641	0
Securities available-for-sale, carried at fair value	868,297	1,315,703
Loans receivable	7,115,038	7,251,480
Allowance for loan losses	(85,960)	(92,584)
Loans receivable, net	7,029,078	7,158,896
Federal Home Loan Bank and other bank stock, at cost	57,092	44,632
Premises and equipment, net	107,345	112,868
Bank owned life insurance	127,122	123,720
Goodwill	114,312	94,301
Deferred income taxes, net	50,518	50,774
Other intangibles	7,526	6,411
Other assets	278,189	258,315
Total Assets	9,197,016	9,393,743
LIABILITIES AND STOCKHOLDERS’ EQUITY
Noninterest-bearing deposits	2,809,328	2,788,196
Interest-bearing deposits	4,311,593	4,651,239
Total deposits	7,120,921	7,439,435
Federal Home Loan Bank advances, net	727,348	476,059
Other borrowings	0	25,000
Long-term debt, net	274,906	274,386
Accrued expenses and other liabilities	114,223	113,573
Total liabilities	8,237,398	8,328,453
Commitments and contingent liabilities (Note 22)	0	0
Preferred stock	0	94,956
Additional paid-in capital	866,478	854,873
Retained earnings	248,988	147,894
Treasury stock, at cost (6,623,846 and 2,410,964 shares at December 31, 2022 and 2021)	(115,907)	(40,827)
Accumulated other comprehensive (loss) income, net	(40,597)	7,743
Total stockholders’ equity	959,618	1,065,290
Total liabilities and stockholders’ equity	9,197,016	9,393,743
Common Stock
LIABILITIES AND STOCKHOLDERS’ EQUITY
Common stock	651	646
Class B Common Stock
LIABILITIES AND STOCKHOLDERS’ EQUITY
Common stock	$ 5	$ 5

CONSOLIDATED STATEMENTS OF FI_2

CONSOLIDATED STATEMENTS OF FINANCIAL CONDITION (Parenthetical) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Common Stock:
Securities held-to-maturity	$ 262,460
Treasury stock (in shares)	6,623,846	2,410,964
Common Stock
Common Stock:
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized (in shares)	446,863,844	446,863,844
Common stock, shares issued (in shares)	65,168,380	64,599,170
Common stock, shares outstanding (in shares)	58,544,534	62,188,206
Class B Common Stock
Common Stock:
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized (in shares)	3,136,156	3,136,156
Common stock, shares issued (in shares)	477,321	477,321
Common stock, shares outstanding (in shares)	477,321	477,321

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Interest and dividend income
Loans, including fees	$ 327,545	$ 260,687	$ 257,300
Securities	38,527	27,588	29,038
Other interest-earning assets	6,700	3,384	4,269
Total interest and dividend income	372,772	291,659	290,607
Interest expense
Deposits	27,833	12,313	37,816
Federal Home Loan Bank advances	15,153	12,023	18,040
Long-term debt and other interest-bearing liabilities	15,421	13,545	10,157
Total interest expense	58,407	37,881	66,013
Net interest income	314,365	253,778	224,594
(Reversal of) provision for credit losses	(31,542)	6,854	29,719
Net interest income after (reversal of) provision for credit losses	345,907	246,924	194,875
Noninterest income
Customer service fees	9,540	7,685	5,771
Loan servicing income	1,518	595	505
Income from bank owned life insurance	3,402	2,871	2,489
Net (loss) gain on sale of securities available-for-sale	(7,692)	0	2,011
Other income	10,582	8,225	8,094
Total noninterest income	17,350	19,376	18,870
Noninterest expense
Salaries and employee benefits	113,060	103,358	96,809
Occupancy and equipment	32,811	29,452	29,350
Professional fees	15,001	10,584	15,736
Data processing	7,053	6,861	6,574
Regulatory assessments	3,626	3,395	2,741
Extinguishment of debt	0	0	2,515
Loss (gain) on investments in alternative energy partnerships	2,313	(204)	(365)
(Reversal of) provision for loan repurchases	(1,004)	(948)	(697)
Amortization of other intangibles	1,705	1,276	1,518
Acquisition, integration and transaction costs	2,080	15,869	0
Naming rights termination	0	0	26,769
Other expense	17,728	14,035	18,435
Total noninterest expense	194,373	183,678	199,385
Income from operations before income taxes	168,884	82,622	14,360
Income tax expense	47,945	20,276	1,786
Net income	120,939	62,346	12,574
Preferred stock dividends	1,420	8,322	13,869
Income allocated to participating securities	0	114	0
Participating securities dividends	0	0	376
Impact of preferred stock redemption	3,747	3,347	(568)
Net income (loss) available to common stockholders	115,772	50,563	(1,103)
Common Stock
Noninterest expense
Preferred stock dividends	1,409	8,247	13,737
Income allocated to participating securities	0	113	0
Participating securities dividends	0	0	372
Impact of preferred stock redemption	$ 3,718	$ 3,317	$ (563)
Earnings (loss) per common share:
Basic (in dollars per share)	$ 1.90	$ 0.95	$ (0.02)
Diluted (in dollars per share)	$ 1.89	$ 0.95	$ (0.02)
Class B Common Stock
Noninterest expense
Preferred stock dividends	$ 11	$ 75	$ 132
Income allocated to participating securities	0	1	0
Participating securities dividends	0	0	4
Impact of preferred stock redemption	$ 29	$ 30	$ (5)
Earnings (loss) per common share:
Basic (in dollars per share)	$ 1.90	$ 0.95	$ (0.02)
Diluted (in dollars per share)	$ 1.90	$ 0.95	$ (0.02)

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Statement of Comprehensive Income [Abstract]
Net income	$ 120,939	$ 62,346	$ 12,574
Unrealized (loss) gain on securities available-for-sale:
Unrealized (loss) gain arising during the period	(54,001)	(3)	21,064
Reclassification adjustment for loss (gain) included in net income	5,048	0	(1,418)
Amortization of unrealized loss on securities transferred from available-for-sale to held-to-maturity	613	0	0
Total other comprehensive (loss) income	(48,340)	(3)	19,646
Comprehensive income	$ 72,599	$ 62,343	$ 32,220

CONSOLIDATED STATEMENTS OF STOC

CONSOLIDATED STATEMENTS OF STOCKHOLDERS’ EQUITY - USD ($) $ in Thousands	Total	Preferred Stock	Common Stock Voting	Common Stock Class B Non-Voting	Additional Paid-in Capital	Retained Earnings	Treasury Stock	Accumulated Other Comprehensive (Loss) Income	Cumulative Effect, Period of Adoption, Adjustment	Cumulative Effect, Period of Adoption, Adjustment Retained Earnings
Beginning balance at Dec. 31, 2019	$ 907,245	$ 189,825	$ 520	$ 5	$ 629,848	$ 127,733	$ (28,786)	$ (11,900)	$ (4,503)	$ (4,503)
Comprehensive income:
Net income	12,574					12,574
Other comprehensive income, net	19,646							19,646
Issuance of common stock	0		2		(2)
Purchase of shares of common stock	(12,041)						(12,041)
Redemption of preferred stock	(4,379)	(4,947)				568
Exercise of stock options	300				300
Stock-based compensation expense	5,781				5,781
Restricted stock surrendered due to employee tax liability	(923)				(923)
Shares purchased under Dividend Reinvestment Plan	(101)					(101)
Stock appreciation right dividend equivalents	(376)					(376)
Dividends declared	(11,847)					(11,847)
Preferred stock dividends	(13,869)					(13,869)
Ending balance at Dec. 31, 2020	897,207	184,878	522	5	634,704	110,179	(40,827)	7,746
Comprehensive income:
Net income	62,346					62,346
Other comprehensive income, net	(3)							(3)
Issuance of shares of common stock in a business combination	222,195		121		222,074
Redemption of preferred stock	(93,269)	(89,922)				(3,347)
Exercise of stock appreciation rights	(5,372)		3		(5,375)
Stock-based compensation expense	5,295				5,295
Restricted stock surrendered due to employee tax liability	(2,185)				(2,185)
Shares purchased under Dividend Reinvestment Plan	(59)				60	(119)
Dividends declared	(12,843)					(12,843)
Preferred stock dividends	(8,322)					(8,322)
Ending balance at Dec. 31, 2021	1,065,290	94,956	646	5	854,873	147,894	(40,827)	7,743
Comprehensive income:
Net income	120,939					120,939
Other comprehensive income, net	(48,340)							(48,340)
Issuance of shares of common stock in a business combination	7,200		6		7,194
Purchase of shares of common stock	(75,080)						(75,080)
Redemption of preferred stock	(98,703)	(94,956)				(3,747)
Stock-based compensation expense	6,197				6,197
Restricted stock surrendered due to employee tax liability	(1,787)		(1)		(1,786)
Shares purchased under Dividend Reinvestment Plan	(188)				0	(188)
Dividends declared	(14,490)					(14,490)
Preferred stock dividends	(1,420)					(1,420)
Ending balance at Dec. 31, 2022	$ 959,618	$ 0	$ 651	$ 5	$ 866,478	$ 248,988	$ (115,907)	$ (40,597)

CONSOLIDATED STATEMENTS OF ST_2

CONSOLIDATED STATEMENTS OF STOCKHOLDERS’ EQUITY (Parenthetical) - $ / shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2019
Statement of Stockholders' Equity [Abstract]
Accounting Standards Update [Extensible List]			Accounting Standards Update 2016-13 [Member]
Shares repurchased (in shares)	4,212,882	0
Acquisitions shares (in shares)	412,473,000	11,856,713
Dividends declared, per common share (in dollars per share)	$ 0.24	$ 0.24

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Cash flows from operating activities:
Net income	$ 120,939	$ 62,346	$ 12,574
Adjustments to reconcile net income to net cash provided by operating activities:
(Reversal of) provision for credit losses	(31,542)	6,854	29,719
Reversal of provision for loan repurchases	(1,004)	(948)	(697)
Depreciation and amortization on premises, equipment and operating lease right-of-use assets	15,346	19,278	16,298
Amortization of intangible assets	1,705	1,276	1,518
Amortization of debt issuance cost	1,809	1,757	972
Net amortization of premium and discount on securities	402	1,574	1,145
Net amortization (accretion) of deferred loan costs (fees) and purchased premiums (discounts)	64	(348)	(3,455)
Write-off of other assets related to naming rights termination, net	0	0	6,669
Debt extinguishment fee	0	0	2,515
Deferred income tax expense (benefit)	19,078	5,844	(9,259)
Bank owned life insurance income	(3,402)	(2,871)	(2,489)
Share-based compensation expense	6,197	5,295	5,781
(Income) loss on interest rate swaps	(216)	(295)	200
Loss on investments in alternative energy partnerships and affordable housing investments	7,258	4,023	4,888
Net loss (gain) on sale of securities available-for-sale	7,692	0	(2,011)
Gain on sale-leaseback transactions	(771)	(841)	0
Repurchase of mortgage loans	(1,503)	(1,853)	0
Proceeds from sales of and principal collected on loans held-for-sale	45	29	19,325
Change in accrued interest receivable and other assets	4,687	1,947	19,173
Change in accrued interest payable and other liabilities	(10,662)	2,672	(28,004)
Net cash provided by operating activities	136,122	105,739	74,862
Cash flows from investing activities:
Proceeds from sales of securities available-for-sale	128,795	0	22,729
Proceeds from maturities and calls of securities available-for-sale	38,500	191,230	46,100
Proceeds from principal repayments of securities held-to-maturity and available-for-sale	38,117	35,629	12,132
Purchases of securities available-for-sale	(162,744)	(312,710)	(371,092)
Net cash (used) acquired in business combinations	(10,332)	475,562	0
Loan originations and principal collections, net	975,298	411,035	327,554
Purchases of loans	(814,302)	(825,537)	(285,337)
Redemption of Federal Home Loan Bank stock	6,143	8,334	24,296
Purchases of Federal Home Loan Bank and other bank stock	(18,603)	(562)	(9,382)
Proceeds from sale of loans held-for-sale	0	15,189	0
Proceeds from sale of other real estate owned	0	3,618	1,078
Purchase of mortgage servicing rights	(22,726)	0	0
Additions to premises and equipment	(4,119)	(2,810)	(5,092)
Proceeds from sale-leaseback transactions	2,400	3,913	0
Payments of finance lease obligations	0	(100)	(532)
Funding of equity investments	(9,064)	(10,749)	(27,832)
Net decrease (increase) in investments in alternative energy partnerships	2,165	2,293	(1,537)
Net cash provided by (used in) investing activities	149,528	(5,665)	(266,915)
Cash flows from financing activities:
Net (decrease) increase in deposits	(318,091)	68,921	658,633
Net decrease in short-term Federal Home Loan Bank advances	(50,000)	(65,000)	(425,000)
Repayment of long-term Federal Home Loan Bank advances	0	0	(335,000)
Proceeds from long-term Federal Home Loan Bank advances	300,000	0	111,000
Debt extinguishment and financing fees paid	0	0	(9,368)
Net (decrease) increase in other borrowings	(25,000)	25,000	0
Net proceeds from issuance of long-term debt	0	0	82,570
Redemption of preferred stock	(98,703)	(93,269)	(4,379)
Purchase of common stock	(75,080)	0	(12,041)
Proceeds from exercise of stock options	0	300	0
Purchase of stock surrendered to pay tax liability	(1,786)	(7,557)	(923)
Dividend equivalents paid on stock appreciation rights	0	0	(376)
Dividends paid on preferred stock	(1,727)	(8,322)	(13,869)
Dividends paid on common stock	(14,490)	(12,843)	(11,847)
Net cash (used in) provided by financing activities	(284,877)	(92,770)	39,400
Net change in cash and cash equivalents	773	7,304	(152,653)
Cash and cash equivalents at beginning of year	228,123	220,819	373,472
Cash and cash equivalents at end of year	228,896	228,123	220,819
Supplemental cash flow information
Interest paid on deposits and borrowed funds	53,140	36,292	66,014
Income taxes paid	23,547	16,003	762
Supplemental disclosure of non-cash activities
Transfer from loans to other real estate owned, net	0	3,253	1,116
Transfer of loans held-for-investment to loans held-for-sale	0	15,205	0
Reclassification of securities from securities available-for-sale to held-to-maturity	329,416
Operating lease right of use assets received in exchange for lease liabilities	2,060	17,201	3,289
Fair value of stock consideration	7,200	222,195	0
Fair value of net assets acquired	5,810	168,227	0
Impact of adoption of ASU 2016-13 on retained earnings	$ 959,618	$ 1,065,290	$ 897,207

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Nature of Operations: Banc of California, Inc., a Maryland corporation, was incorporated in March 2002 and serves as the holding company for its wholly owned subsidiary, Banc of California, National Association (the “Bank”), a California-based bank. When we refer to the “parent” or the “holding company", we are referring to Banc of California, Inc., the parent company, on a stand-alone basis. When we refer to “we,” “us,” “our,” or the “Company”, we are referring to Banc of California, Inc. and its consolidated subsidiaries including the Bank, collectively. We are regulated as a bank holding company by the FRB and the Bank operates under a national bank charter issued by the OCC, the Bank's primary regulator. The Bank is a member of the FHLB system, and maintains insurance on deposit accounts with the FDIC. The Bank offers a variety of financial services to meet the banking and financial needs of the communities it serves, with operations conducted through 28 full-service branches extending from San Diego to Santa Barbara as of December 31, 2022. Basis of Presentation: The accom panying consolidated financial statements include the accounts of the Company and the Bank. All significant intercompany balances and transactions have been eliminated in consolidation. Our accounting and reporting policies are based upon U.S. generally accepted accounting principles, which we may refer to as “GAAP,” and conform to predominant practices within the financial services industry. Certain prior period amounts have been reclassified to conform to current period presentation . In the consolidated statement of financial condition, we reclassified loans held for sale to other assets and in the consolidated statements of operations, we reclassified: (i) the fair value adjustment for loans held-for-sale to other income, (ii) the income or loss from equity investments to other income, and (iii) advertising and promotion to other expense. Significant accounting policies followed by the Company are presented below. Use of Estimates in the Preparation of Financial Statements: The preparation of financial statements, in conformity with GAAP, requires management to make estimates and assumptions based on available information. These estimates and assumptions affect the amounts reported in the consolidated financial statements and disclosures provided, and actual results could differ. The ACL (which includes the ALL and the reserve for unfunded noncancellable loan commitments), loan repurchase reserve, realization of deferred tax assets, the fair value of assets and liabilities acquired in business combinations and related purchase price allocation, the valuation of goodwill and other intangible assets, other derivatives, HLBV of investments in alternative energy partnerships, and the fair value measurement of financial instruments are particularly subject to change and such change could have a material effect on the consolidated financial statements. Segment Reporting: We regularly assess our strategic plans, operations and reporting structures to identify our reportable segments. Changes to our reportable segments are expected to be infrequent. We operate one reportable segment — Commercial Banking. The factors considered in making this determination include the nature of products and services offered, geographic regions in which we operate and how information is reviewed by the chief executive officer and other key decision makers. As a result, we determined that all services we offer relate to Commercial Banking. Variable Interest Entities (“VIE”): We hold ownership interests in certain special purpose entities. We evaluate our interest in these entities to determine whether they meet the definition of a VIE and whether we meet the criteria as their primary beneficiary and are therefore required to consolidate these entities. A primary beneficiary of a VIE is defined as the party that has both the power to direct the activities that most significantly impact the VIE and a variable interest that could be significant to the VIE. A variable interest is a contractual ownership or other interest that changes with changes in the fair value of the VIE’s net assets. To determine whether or not a variable interest we hold could be significant to the VIE, we consider both qualitative and quantitative factors regarding the nature, size and form of our involvement with the VIE. We continually analyze whether we are the primary beneficiary of a VIE. Changes in facts and circumstances occurring since the previous primary beneficiary determination are considered as part of this ongoing assessment. See Note 21 — Variable Interest Entities for additional information. Cash and Cash Equivalents: Cash and cash equivalents include cash on hand, cash items in transit, cash due from the Federal Reserve Bank and other financial institutions, and federal funds sold with original maturities less than 90 days. Held-to-Maturity Debt Securities: Securities held-to-maturity consist of debt securities that we have the positive intent and ability to hold to maturity. These securities are recorded at cost, adjusted for the amortization of premiums or accretion of discounts. Premiums and discounts are amortized or accreted over the life of the security as an adjustment to its yield using the interest method. Transfers of debt securities into the held-to-maturity portfolio are accounted for at fair value. The unrealized gain or loss at the date of transfer is recognized as part of the amortized cost of the transferred security. This amount, along with the unrealized gain or loss included in accumulated other comprehensive income, is amortized or accreted over the life of the security as an adjustment to its yield using the interest method. Securities held-to-maturity are analyzed for credit losses under ASC 326, Financial Instruments - Credit Losses , which requires us to determine whether any impairment exists as of the reporting date and, as applicable, whether that impairment is due to credit deterioration. An allowance for credit losses would be established for losses on held-to-maturity debt securities due to credit deterioration and would be recorded as a component of the provision for credit losses. Accrued interest is excluded from our expected credit loss estimates. Held-to-maturity debt securities are typically classified as nonaccrual when the contractual payment of principal or interest has become 90 days past due or management has serious doubts about the further collectability of principal or interest. When held-to-maturity debt securities are placed on nonaccrual status, unpaid interest recognized as interest income is reversed. Available-for-Sale Debt Securities: Available-for-sale debt securities are carried at fair value. Accreted discounts and amortized premiums are included in interest income using the interest method, and realized gains or losses from sales of securities are calculated using the specific identification method. Available-for-sale debt securities are analyzed for credit losses under ASC Subtopic 326-30, which requires us to determine whether credit impairment exists as of the reporting date. If credit impairment exists, an allowance for credit losses would be established for available-for-sale debt securities and would be reported as a component of provision for credit losses. Accrued interest is excluded from our expected credit loss estimates. Available-for-sale debt securities are typically classified as nonaccrual when the contractual payment of principal or interest has become 90 days past due or management has serious doubts about the further collectability of principal or interest. When available-for-sale debt securities are placed on nonaccrual status, unpaid interest recognized as interest income is reversed. Loans: A determination is made at the time of commitment to originate or purchase loans whether such loans will be classified as held-for-investment or held-for-sale. Loans held-for-investments are loans where we have the ability and intent to hold such loans to maturity or for the foreseeable future, subject to periodic review under our management evaluation processes, including asset/liability management . Loans, excluding PCD loans, that management has the intent and ability to hold for the foreseeable future, or until maturity or payoff, are recorded at the principal balance outstanding, net of charge-offs, unamortized purchase premiums and discounts, and deferred loan fees and costs. Loans held for sale are recorded at fair value. Amortization of deferred loan origination fees and costs or purchase premiums and discounts are recognized in interest income as an adjustment to yield over the terms of loans using the interest method. Deferred loan origination fees and costs on revolving lines of credit are amortized using the straight-line method. Interest on loans is credited to interest income as earned based on the interest rate applied to principal amounts outstanding. Interest income is accrued on the unpaid principal balance and is discontinued when management believes, after considering economic and business conditions and collection efforts, that the borrower’s financial condition is such that full collection of principal or interest becomes doubtful, regardless of the length of past due status. Generally, loans are placed on nonaccrual status when scheduled payments become past due for 90 days or more. When accrual of interest is discontinued, any unpaid accrued interest receivable is reversed against interest income. Interest received on such loans is accounted for on a cash-basis or cost-recovery method, until qualifying for return to accrual status. Loans are returned to accrual status when all the principal and interest amounts contractually due are brought current and future payments are reasonably assured. A charge-off is generally recorded at 180 days past due for SFR mortgage loans if the unpaid principal balance exceeds the fair value of the collateral less costs to sell. Commercial and industrial and commercial real estate loans are subject to a detailed review when 90 days past due to determine accrual status, or when payment is uncertain and a specific consideration is made to put a loan on nonaccrual status. A charge-off for commercial and industrial and commercial real estate loans is recorded when a loss is confirmed. Consumer loans, other than those secured by real estate, are typically charged off no later than 120 days past due. Acquired Loans : At the acquisition date, loans are evaluated to determine whether they meet the criteria of a PCD loan. PCD loans are loans that in management's judgment have experienced more than insignificant deterioration in credit quality since origination. Factors that indicate a loan may have experienced more than insignificant credit deterioration include delinquency, downgrades in credit rating, non-accrual status, and other negative factors identified by management at the time of initial assessment. PCD loans are initially recorded at fair value, with the resulting non-credit discount or premium being amortized or accreted into interest income using the interest method. In addition to the fair value adjustment, at the date of acquisition, an allowance for credit losses is established with a corresponding increase to the overall acquired loan balance. This initial ACL is determined using our application of CECL method. Acquired loans that are not considered PCD loans (“non-PCD loans”) are recognized at fair value at the acquisition date, with the resulting credit and non-credit discount or premium being amortized or accreted into interest income using the interest method. In addition to the fair value adjustment, at the time of acquisition, we establish an initial ACL through a charge to the provision for credit losses. This initial ACL is determined using our application of CECL method. Subsequent to the acquisition date, the allowance for credit losses for both PCD and non-PCD loans is determined using the same methodology to determine current expected credit losses that is applied to all other loans. Allowance for Credit Losses: The ACL is estimated on a quarterly basis and represents management’s estimate of current expected credit losses in our loan portfolio. Pools of loans with similar risk characteristics are collectively evaluated while loans that no longer share risk characteristics with loan pools are evaluated individually. The ACL is established through the provision for credit loss expense. Loans deemed uncollectible are charged off and deducted from the allowance. Recoveries on loans previously charged off are added to the allowance. The ACL process involves subjective and complex judgments. Credit losses are not estimated for accrued interest receivable as interest that is deemed uncollectible is written off through interest income. Collective loss estimates are determined by applying loss factors, designed to estimate current expected credit losses, to amortized cost balances over the remaining life of the collectively evaluated portfolio. Loans with similar risk characteristics are aggregated into homogeneous pools. The ACL consists of: (i) a specific allowance established for current expected credit losses on loans individually evaluated, (ii) a quantitative allowance for current expected loan losses based on the portfolio and expected economic conditions over a reasonable and supportable forecast period that reverts back to long-term trends to cover the expected life of the loan, (iii) a qualitative allowance including management judgment to capture factors and trends that are not adequately reflected in the quantitative allowance and (iv) the reserve for unfunded noncancellable loan commitments detailed below. The need for a loan to be individually evaluated, based on current information and events, is when it no longer meets the risk characteristics of the similarly identified pool of financial assets to be collectively evaluated. We measure expected credit losses on all individually evaluated loans under the guidance of ASC 326, Receivables , primarily through the evaluation of collateral values and estimated cash flows expected to be collected. Cash receipts on individually evaluated loans for which the accrual of interest has been discontinued are applied first to principal and then to interest income. Prior to the adoption of ASC Topic 326, individually evaluated loans were referred to as impaired loans. Expected credit losses are estimated over the contractual term of the loans, adjusted for estimated prepayments, as appropriate. The contractual term excludes expected extensions and renewals unless those extension or renewal options are included in the underlying contract and we do not have the ability to unconditionally cancel. The contractual term also excludes expected modifications unless management has a reasonable expectation, at the reporting period, that a troubled debt restructuring will be executed. The allowance for loan losses includes qualitative adjustments to bring the allowance to the level management believes is appropriate based on factors that have not otherwise been fully accounted for, including those described in the federal banking agencies' joint interagency policy statement on ALL. These factors include, among others, inherent imprecision in forecasting economic variables, including determining the depth and duration of economic cycles and their impact to relevant economic variables; qualitative adjustments based on our evaluation of different forecast scenarios and known recent events impacting relevant economic variables; data factors that address the risk that certain model inputs may not reflect all available information including (i) changes in the nature and volume of the loan portfolio, (ii) changes in lending policies and procedures, (iii) changes in the level and quality of experience held by lending management, (iv) changes in the value of the underlying collateral; and (v) the existence and effect of concentration of credit and the changes in the level of such concentration. The ACL process also includes challenging and calibrating the model and model results against observed information, trends and events within the loan portfolio, among others. We have established credit risk management processes that include regular management review of the loan portfolio to identify problem loans. During the ordinary course of business, management may become aware of borrowers who may not be able to fulfill their contractual payment requirements within the loan agreements. Such loans are subject to increased monitoring. Consideration is given to placing these loans on nonaccrual status, assessing the need for additional allowance for credit loss, and partially or fully charging off the principal balance. The credit risk monitoring system is designed to identify loans with credit deterioration and potential problem loans, perform periodic evaluation of impairment, and determine the adequacy of the allowance for credit losses in a timely manner. In addition, management has adopted a credit policy that includes a credit review and control system that it believes should be effective in ensuring that we maintain an adequate ACL. Further, the Board of Directors provides oversight and guidance for the ACL process. At December 31, 2022, the following loan portfolio segments have been identified: • Commercial and industrial (general commercial and industrial, warehouse lending, and indirect/direct leveraged lending) • Commercial real estate • Multifamily • Small Business Administration (“SBA”) • Construction • SFR - 1st deeds of trust (generally SFR mortgage) • Other consumer (automotive and HELOC) We categorize loans into risk categories based on relevant information about the ability of borrowers to service their obligations such as current financial information, historical payment experience, credit documentation, public information, and current economic trends, among other factors. We analyze loans individually by classifying the loans as to credit risk. Loans secured by multifamily and commercial real estate properties generally involve a greater degree of credit risk. Payments on loans secured by multifamily and commercial real estate properties are often dependent on the successful operation or management of the properties, repayment of these loans may be subject to adverse conditions in the real estate market or the economy. In addition, commercial and industrial loans are also considered to have a greater degree of credit risk due to the fact that commercial and industrial loans are typically made on the basis of the borrower’s ability to make repayment from the cash flow of the borrower’s business. As a result, the availability of funds for the repayment of commercial and industrial loans may be substantially dependent on the success of the business itself (which, in turn, is often dependent, in part, upon general economic conditions). Within the commercial and industrial portfolio, warehouse credit facilities are considered to have a lesser degree of risk then other commercial and industrial loans. Warehouse credit facilities are secured by newly granted single family residential mortgages underwritten with current borrower financial information. SBA loans are similar to commercial and industrial loans, however, they have additional credit enhancement in the form of a guaranty provided by the U.S. Small Business Administration, for up to 85% of the loan amount for loans up to $150 thousand and 75% of the loan amount for loans of more than $150 thousand. We often sell the guaranteed portion of certain SBA loans into the secondary market. The availability of funds for the repayment of financing may be substantially dependent on the success of the business itself which is often dependent, in part, upon general economic conditions. Consumer loans, including single family mortgage loans, have credit risk given that collection of these loans is dependent on the borrower’s continuing financial stability and, thus, are more likely to be adversely affected by job loss, divorce, illness, or personal bankruptcy. Troubled Debt Restructurings: A loan is identified as a TDR when a borrower is experiencing financial difficulties and, for economic or legal reasons related to these difficulties, we grant a concession (or we reasonably expect to grant a concession) to the borrower in the restructuring that we would not otherwise consider. We have granted a concession when, as a result of the restructuring to a troubled borrower, we do not expect to collect all amounts due, including principal and/or interest accrued at the original terms of the loan. The concessions may be granted in various forms, including a below-market change in the stated interest rate, a reduction in the loan balance or accrued interest, an extension of the maturity date, or a note split with principal forgiveness. In order to determine whether a borrower is experiencing financial difficulty, an evaluation is performed of the probability that the borrower will be in payment default on any of its debt in the foreseeable future without the modification. This evaluation is performed under our internal underwriting policy. Loans for which the borrower has been discharged under Chapter 7 bankruptcy are considered collateral dependent TDRs, and charged down to the fair value of collateral less cost to sell. A restructuring executed at an interest rate that is at market interest rates based on the current credit characteristics of the borrower is not a TDR. Our policy is to place consumer loan TDRs, except those that were performing prior to TDR status, on nonaccrual status for a minimum period of 6 months. Commercial TDRs are evaluated on a case-by-case basis for determination of whether or not to place them on nonaccrual status. Loans qualify for return to accrual status once they have demonstrated performance under the restructured terms of the loan for a minimum of 6 months. Generally, TDRs are reported as TDRs for the remaining life of the loan. TDR classification may be removed if the borrower demonstrates compliance with the modified terms for a minimum of 6 months, through one fiscal year-end and the restructuring agreement specifies a market rate of interest equal to that which would be provided to a borrower with similar credit at the time of restructuring. In the limited circumstance that a loan is removed from TDR classification, it is our policy to continue to base our measure of loan impairment on the contractual terms specified by the loan agreement. Reserve for Unfunded Noncancellable Loan Commitments: The reserve for unfunded noncancellable loan commitments provides for current estimated credit losses for the unused portion of collective pools of lending commitments expected to be funded, except for unconditionally cancellable commitments for which no reserve is required under ASC Topic 326. The reserve for unfunded noncancellable loan commitments includes reserve factors that are consistent with the ACL methodology for loans using the expected loss factors and an estimated utilization or probability of draw factor, which are based on historical experience. Changes in the reserve for unfunded noncancellable loan commitments are reported as a component of provision for credit losses in the consolidated statements of operations and the reserve for unfunded noncancellable loan commitments is included in accrued expenses and other liabilities in the consolidated statements of financial condition. Fair Values of Financial Instruments: We measure certain assets and liabilities on a fair value basis, in accordance with ASC 820, Fair Value Measurement . Fair value is used on a recurring basis for certain assets and liabilities in which fair value is the primary basis of accounting. Examples of these include derivative instruments and available-for-sale securities. Additionally, fair value is used on a non-recurring basis to evaluate assets or liabilities for impairment in accordance with ASC 825, Financial Instruments . Examples of these include loans individually evaluated for credit losses, long-lived assets, OREO, goodwill, and core deposit intangible assets. Fair value is the exchange price that would be received for an asset or paid to transfer a liability in an orderly transaction between market participants. When observable market prices are not available, fair value is estimated using modeling techniques such as discounted cash flow analysis. These modeling techniques utilize assumptions that market participants would use in pricing the asset or the liability, including assumptions about the risk inherent in a particular valuation technique, the effect of a restriction on the sale or use of an asset, and the risk of nonperformance. Depending on the nature of the asset or liability, we use various valuation techniques and assumptions when estimating the instrument’s fair value. Considerable judgment may be involved in determining the amount that is most representative of fair value. To increase consistency and comparability of fair value measures, ASC Topic 820, Fair Value Measurement, established a three-level hierarchy to prioritize the inputs used in valuation techniques between observable inputs among (i) observable inputs that reflect quoted prices in active markets, (ii) inputs other than quoted prices with observable market data, and (iii) unobservable data such as our own data or single dealer non-binding pricing quotes. We assess the valuation hierarchy for each asset or liability measured at the end of each quarter; as a result, assets or liabilities may be transferred within hierarchy levels due to changes in availability of observable market inputs to measure fair value at the measurement date. Federal Home Loan Bank and Federal Reserve Bank Stock: The Bank is a member of the FHLB and FRB system. Members are required to own a certain amount of FHLB and FRB stock based on the level of borrowings and other factors, and may invest in additional amounts. FHLB and FRB stock are carried at cost, classified as a restricted security, and periodically evaluated for impairment based on ultimate recovery of par value. Both cash and stock dividends are reported on the consolidated statements of operations under interest and dividend income from other interest-earning assets. Other Real Estate Owned (“OREO"): OREO, which represents real estate acquired through foreclosure in satisfaction of commercial and real estate loans, is initially recorded at fair value less estimated selling costs of the real estate, based on current independent appraisals obtained at the time of acquisition, less costs to sell when acquired, establishing a new cost basis. Loan balances in excess of fair value of the real estate acquired at the date of acquisition are charged off against the ACL. A valuation allowance is established for any subsequent declines in fair value less estimated selling costs and adjusted as applicable. Gains and losses on the sale of OREO and reductions in fair value subsequent to foreclosure, and any subsequent operating expenses or income of such properties are included in all other expense on the consolidated statements of operations. Premises and Equipment: Land is carried at cost. Premises and equipment are recorded at cost less accumulated depreciation. The straight-line method is used for depreciation with the following estimated useful lives: building - 40 years; leasehold improvements - shorter of useful life or life of lease; and furniture, fixtures, and equipment - 3 to 7 years. Maintenance and repairs are expensed as incurred and improvements that extend the useful lives of assets are capitalized. Premises and equipment are reviewed for impairment when events indicate their carrying amount may not be recoverable from future undiscounted cash flows. If impaired, the assets are recorded at fair value, less selling costs. For impairment purposes, fair value is determined utilizing market values of similar assets or replacement cost as applicable. Bank Owned Life Insurance: The Bank has purchased life insurance policies on certain key employees. BOLI is recorded at the amount that can be realized under the insurance contract, which is the cash surrender value. Mortgage Servicing Rights: Mortgage servicing rights ("MSRs") give us the contractual rights to receive service fees in exchange for performing loan servicing functions on behalf of investors who have an ownership interest in the mortgage loan balances. Purchased mortgage servicing rights are recorded at the purchase price at the time of acquisition, which approximates the fair value of such assets. Subsequent to acquisition, MSRs are accounted for under the amortization method and are then amortized over the period of estimated net servicing income (level yield method) generated from servicing the loans. MSRs are evaluated quarterly for impairment by estimating the fair value of the MSRs and comparing that value to their amortized cost. Impairment, if any, is recognized in a valuation allowance to the extent the fair value is less than the carrying amount of the MSRs. Subsequent increases in the fair value of impaired MSRs are recognized only up to the amount of the previously recognized valuation allowance. The estimated fair value of the MSRs is obtained through independent third party valuations based on an analysis of future cash flows, incorporating key assumptions including discount rates, prepayment speeds and interest rates that we believe are consistent with the assumptions used by other similar market participants in valuing MSRs. Leases: Leases are accounted for in accordance with ASC 842, Leases. We review contracts to determine if an arrangement contains a lease. At contract inception an operating lease right-of-use (“ROU”) asset is recognized with a corresponding lease liability based on the present value of future lease payments over the lease term. While operating leases may include options to extend the term, these options are not included when calculating the ROU asset and lease liability unless it is reasonably certain such options will be exercised. The present value of lease payments is determined using our incremental borrowing rate if the rate is not implicit in the lease. Our incremental borrowing rate is an actual borrowing rate with comparable terms or the published FHLB Advance borrowing rate at or near the lease commencement date for a comparable maturity. Leases with an initial term of 12 months or less are not recorded in the consolidated balance sheets. Our lease agreements include both lease and non-lease components (such as common area maintenance), which are generally included in the lease and are accounted for together with the lease as a single lease component. Expense for operating leases is recognized on a straight line basis and is included as a component of lease expense. Sublease income is recorded separately as a component of other noninterest income. Operating lease ROU assets are regularly reviewed for impairment. Business Combinations: Business combinations are accounted for using the acquisition method of accounting under ASC 805, Business Combinations . Under the acquisition method, we measure the identifiable assets acquired, including identifiable intangible assets, and liabilities assumed in a business combination at fair value on acquisition date. Goodwill is generally determined as the excess of the fair value of the consideration transferred, over the fair value of the net assets acquired and liabilities assumed as of the acquisition date. Acquisition, integration and transaction costs, which may include advisory, legal, accounting, valuation, other professional or consulting fees, conversion, employee severance and change in control costs, and facilities-related charges are expensed in the periods in which the costs are incurred and the services are received. Goodwill and Other Intangible Assets: Goodwill represents the excess purchase price of businesses acquired over the fair value of the identifiable net assets acquired and is assigned to specific reporting units. Goodwill is not subject to amortization and is evaluated for impairment at least annually, normally during the fourth fiscal quarter, or more frequently in the interim if events occur or circumstances change indicating it would more likely than not result in a reduction of the fair value of a reporting unit below its carrying value. Goodwil

BUSINESS COMBINATIONS

BUSINESS COMBINATIONS	12 Months Ended
	Dec. 31, 2022
Business Combination and Asset Acquisition [Abstract]
BUSINESS COMBINATIONS	BUSINESS COMBINATIONS Deepstack Acquisition. On September 15, 2022, we completed the acquisition of the assets of Global Payroll Gateway, Inc. and its wholly owned subsidiary, Deepstack Technologies, LLC (collectively, "Deepstack") for $24.0 million in total consideration. The purchase was accounted for as a business combination under U.S. GAAP and assets purchased and liabilities assumed were recorded at their respective acquisition date estimated fair values. The fair value amounts of identified assets acquired and liabilities assumed as part of the Deepstack Acquisition are as follows: ($ in thousands) Fair Assets acquired: Cash and cash equivalents $ 4,068 Other intangibles 3,800 Other assets 1,385 Total assets acquired $ 9,253 Liabilities assumed: Accounts payable $ 3,443 Total liabilities assumed 3,443 Excess of assets acquired over liabilities assumed $ 5,810 Total consideration 24,000 Goodwill $ 18,190 Total consideration of $24.0 million includes cash consideration paid of $14.4 million, common stock issued of $7.2 million, or 412,473 shares, and additional cash consideration of $2.4 million expected to be paid 18 months after the acquisition date. The acquisition of Deepstack resulted in the recognition of $2.8 million in developed technology and $1.0 million in other intangibles, including trademarks, client relationships and non-compete agreements. Goodwill in the amount of $18.2 million was also recognized and represents the strategic, operational and financial benefits expected from integrating the payment processing solutions and technology of Deepstack into our operations. Deepstack's results of operations have been included in our results beginning September 15, 2022. Acquisition, integration and transaction costs related to the acquisition were $2.1 million for the year ended December 31, 2022 . Pacific Mercantile Bancorp Acquisition. On October 18, 2021, we completed our merger with PMB, pursuant to which PMB merged with and into the Company, with the Company as the surviving corporation. PMB was the bank holding company of the wholly-owned Pacific Mercantile Bank, a California state chartered commercial bank headquartered in Costa Mesa, California, which operated seven banking offices, including three full service branches, located throughout Southern California. Under the terms and conditions of the merger, each outstanding share of PMB common stock, aggregating 23,713,437 shares, was converted into the right to receive 0.5 of a share of the Company's common stock. In addition, at the effective time of the merger, we paid $3.2 million in cash for all outstanding PMB share-based awards, including outstanding shares subject to unvested restricted stock awards. In the merger, we also issued 11,856,713 shares of common stock with an estimated fair value of $222.2 million based upon the $18.74 closing price of the Company's common stock on October 18, 2021. Together with the $3.2 million of cash consideration, this result in an aggregate purchase price of $225.4 million. Goodwill in the amount of $59.0 million was recognized and represents the expected synergies and economies of scale from the combination of our operations. Goodwill is not expected to be deductible for tax purposes. The following table represents the allocation of merger consideration to the assets and liabilities of PMB as of October 18, 2021 and the fair value amounts at acquisition date: ($ in thousands) Fair Assets acquired: Cash and due from banks $ 3,196 Interest-earning deposits in financial institutions 475,554 Loans receivable 962,856 Allowance for credit losses (13,622) Premises and equipment, net 314 Operating lease right-of-use assets 9,212 Other intangible assets, net (1) 4,074 Income tax receivable 2,035 Deferred income tax, net (1) 9,819 Bank owned life insurance 9,043 Other assets 20,302 Total assets acquired $ 1,482,783 Liabilities assumed: Deposits $ 1,284,714 Long term debt, net 17,527 Lease liability 9,441 Accrued expenses and other liabilities 4,695 Total liabilities assumed 1,316,377 Excess of assets acquired over liabilities assumed 166,406 Consideration paid 225,384 Goodwill (1) $ 58,978 (1) During the year ended December 31, 2022, goodwill was increased by $1.8 million as a result of updates to the initial fair value amounts recognized. For additional information, see Note 8 - Goodwill and Other Intangibles The fair value of the acquired identifiable intangible assets, representing core deposit intangibles, was $4.1 million. Core deposit intangible assets were valued using a net cost savings method and calculated as the present value of the estimated net cost savings attributable to the core deposit base over the expected remaining life of the deposits. The net cost savings attributed to the core deposit base were calculated as the difference between the prevailing alternative cost of funds and the estimated cost of the core deposits. The core deposit intangible is being amortized on an accelerated basis over its estimated useful life of 10 years. During the year ended December 31, 2021, we incurred $15.9 million of costs to effect the merger and integrate PMB, which were expensed in accordance with ASC Topic 805 and are included in acquisition, integration and transaction costs in our consolidated statements of operations. These costs included investment banking fees, personnel costs, professional fees, facilities-related charges, systems conversion costs and other costs.

FAIR VALUES OF FINANCIAL INSTRU

FAIR VALUES OF FINANCIAL INSTRUMENTS	12 Months Ended
	Dec. 31, 2022
Fair Value Disclosures [Abstract]
FAIR VALUES OF FINANCIAL INSTRUMENTS	FAIR VALUES OF FINANCIAL INSTRUMENTS Fair Value Hierarchy ASC Subtopic 820-10 establishes a fair value hierarchy which requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. The topic describes three levels of inputs that may be used to measure fair value: • Level 1: Quoted prices (unadjusted) for identical assets or liabilities in active markets that the entity has the ability to access as of the measurement date. • Level 2: Significant observable inputs other than Level 1 prices such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data. • Level 3: Significant unobservable inputs that reflect a reporting entity’s own assumptions about the assumptions that market participants would use in pricing an asset or liability. Categorization within the valuation hierarchy is based upon the lowest level of input that is significant to the fair value measurement. Assets and Liabilities Measured on a Recurring Basis Securities Available-for-Sale: The fair values of securities available-for-sale are generally determined by quoted market prices in active markets, if available (Level 1). If quoted market prices are not available, we primarily employ independent pricing services that utilize pricing models to calculate fair value. Such fair value measurements consider observable data such as dealer quotes, market spreads, cash flows, yield curves, live trading levels, trade execution data, market consensus prepayment speeds, credit information, and respective terms and conditions for debt instruments (Level 2). We adhere to established processes to monitor the pricing services' assumptions and challenge the valuations that appear unusual or unexpected. Multiple quotes or prices may be obtained in this process and we determine which fair value is most appropriate based on market information and analysis. Quotes obtained through this process are generally non-binding. We follow established procedures to ensure that assets and liabilities are properly classified in the fair value hierarchy. Level 2 securities include SBA loan pool securities, U.S. government agency and U.S. government sponsored enterprise residential mortgage-backed securities, non-agency residential mortgage-backed securities, non-agency commercial mortgage-backed securities, collateralized loan obligations, and corporate debt securities. When a market is illiquid or there is a lack of transparency around the inputs to valuation, including at least one unobservable input, the securities are classified as Level 3 and reliance is placed upon internally developed models and management's judgment and evaluation for valuation. Derivative Assets and Liabilities: Interest Rate Swaps. We offer interest rate swap products to certain loan clients to allow them to hedge the risk of rising interest rates on their variable rate loans. We originate a variable rate loan and enter into a variable-to-fixed interest rate swap with the client. We also enter into an offsetting swap with a correspondent bank. These back-to-back agreements are intended to offset each other and allow us to originate a variable rate loan while providing a contract for fixed interest payments for the client. The net cash flow for us is equal to the interest income received from a variable rate loan originated with the client plus a fee. The fair value of these derivatives is based on a discounted cash flow approach. Due to the observable nature of the inputs used in deriving the fair value of these derivative contracts, the valuation of interest rate swaps is classified as Level 2. Foreign Exchange Contracts. We offer short-term foreign exchange contracts to customers to purchase and/or sell foreign currencies at set rates in the future. These products allow customers to hedge the foreign exchange rate risk of their deposits and loans denominated in foreign currencies. In conjunction with these products, we also enter into offsetting back-to-back contracts with institutional counterparties to hedge our foreign exchange rate risk. These back-to-back contracts are intended to offset each other and allow us to offer our customers foreign exchange products. The fair value of both of these offsetting asset and liability instruments is based on the change in the underlying foreign exchange rate. We are subject to counterparty risk in the event our customers or institutional counterparties default under these contracts. Given the short-term nature of the contracts, the counterparties’ credit risks are considered nominal and typically result in no adjustments to the valuation of the short-term foreign exchange contracts. Due to the observable nature of the inputs used in deriving the fair value of these derivative contracts, the valuation of these contracts is classified as Level 2. The following table presents our financial assets and liabilities measured at fair value on a recurring basis as of the dates indicated: Fair Value Measurement Level ($ in thousands) Carrying Value Quoted Prices in Active Markets for Identical Assets Significant Other Observable Inputs Significant Unobservable Inputs December 31, 2022 Assets Securities available-for-sale: SBA loan pools securities $ 11,187 $ — $ 11,187 $ — U.S. government agency and U.S. government sponsored enterprise residential mortgage-backed securities 40,206 — 40,206 — U.S. government agency and U.S. government sponsored enterprise collateralized mortgage obligations 93,191 — 93,191 — Non-agency residential mortgage-backed securities 80,492 — 80,492 — Collateralized loan obligations 476,603 — 476,603 — Corporate debt securities 166,618 — 166,618 — Derivative assets: Interest rate swaps and foreign exchange contracts (1) 2,292 — 2,292 — Liabilities Derivative liabilities: Interest rate swaps and foreign exchange contracts (2) 2,251 — 2,251 — December 31, 2021 Assets Securities available-for-sale: SBA loan pools securities $ 14,591 $ — $ 14,591 $ — U.S. government agency and U.S. government sponsored enterprise residential mortgage-backed securities 191,969 $ — 191,969 $ — U.S. government agency and U.S. government sponsored enterprise collateralized mortgage obligations 241,541 — 241,541 — Municipal securities 119,015 — 119,015 — Non-agency residential mortgage-backed securities 56,025 — 56,025 — Collateralized loan obligations 518,964 — 518,964 — Corporate debt securities 173,598 — 173,598 — Derivative assets: Interest rate swaps and foreign exchange contracts (1) 3,565 — 3,565 — Liabilities Derivative liabilities: Interest rate swaps and foreign exchange contracts (2) 3,740 — 3,740 — (1) Included in other assets in the consolidated statements of financial condition. (2) Included in accrued expenses and other liabilities in the consolidated statements of financial condition. There were no assets measured at fair value on a recurring basis using significant unobservable inputs (Level 3) for the years ended December 31, 2022 and 2021. Assets and Liabilities Measured on a Non-Recurring Basis Individually Evaluated Loans: The fair value of individually evaluated loans with specific allocations of the ACL based on collateral values is generally based on recent real estate appraisals and automated valuation models (“AVMs”). These appraisals may utilize a single valuation approach or a combination of approaches including comparable sales and the income approach. Adjustments are routinely made in the appraisal process by the appraisers for differences between the comparable sales and income data available. Such adjustments are typically deemed significant unobservable inputs used for determining fair value and result in a Level 3 classification. The following table presents our financial assets and liabilities measured at fair value on a non-recurring basis as of the dates indicated: Fair Value Measurement Level ($ in thousands) Fair Quoted Prices in Active Markets for Identical Assets Significant Other Observable Inputs Significant Unobservable Inputs December 31, 2022 Assets Collateral dependent loans: Single family residential mortgage $ 3,600 $ — $ — $ 3,600 Commercial and industrial 7,115 — — 7,115 SBA 3,704 — — 3,704 December 31, 2021 Assets Collateral dependent loans: Commercial and industrial 12,272 — — 12,272 SBA 3,886 — — 3,886 The following table presents the gains (losses) recognized on assets measured at fair value on a non-recurring basis for the periods indicated: Year Ended December 31, ($ in thousands) 2022 2021 2020 Collateral dependent loans: Single family residential mortgage $ (340) $ (532) $ (169) Commercial and industrial (2,928) (1,491) (10,292) Commercial real estate — (555) — SBA (203) (1,888) (2,052) Other consumer (243) — — Estimated Fair Values of Financial Instruments The following table presents the carrying amounts and estimated fair values of financial assets and liabilities as of the dates indicated: Carrying Amount Fair Value Measurement Level ($ in thousands) Level 1 Level 2 Level 3 Total December 31, 2022 Financial assets Cash and cash equivalents $ 228,896 $ 228,896 $ — $ — $ 228,896 Securities held-to-maturity 328,641 — 262,460 — 262,460 Securities available-for-sale 868,297 — 868,297 — 868,297 Loans receivable, net of allowance for credit losses 7,029,078 — — 6,526,916 6,526,916 Federal Home Loan Bank and other bank stock 57,092 — 57,092 — 57,092 Accrued interest receivable 37,942 37,942 — — 37,942 Derivative assets 2,292 — 2,292 — 2,292 Financial liabilities Deposits 7,120,921 5,931,500 1,175,857 — 7,107,357 Advances from Federal Home Loan Bank 727,348 — 699,730 — 699,730 Long-term debt 274,906 — 269,673 — 269,673 Derivative liabilities 2,251 — 2,251 — 2,251 Accrued interest payable 7,004 7,004 — — 7,004 December 31, 2021 Financial assets Cash and cash equivalents $ 228,123 $ 228,123 $ — $ — $ 228,123 Securities available-for-sale 1,315,703 — 1,315,703 — 1,315,703 Loans receivable, net of allowance for credit losses 7,158,896 — — 7,150,703 7,150,703 Federal Home Loan Bank and other bank stock 44,632 — 44,632 — 44,632 Accrued interest receivable 30,991 30,991 — — 30,991 Derivative assets 3,565 — 3,565 — 3,565 Financial liabilities Deposits 7,439,435 6,932,717 506,711 — 7,439,428 Advances from Federal Home Loan Bank 476,059 — 500,323 — 500,323 Other borrowings 25,000 — 25,000 — 25,000 Long-term debt 274,386 — 294,404 — 294,404 Derivative liabilities 3,740 — 3,740 — 3,740 Accrued interest payable 3,546 3,546 — — 3,546 The methods and assumptions used to estimate fair value for our financial instruments recorded at fair value on a recurring or non-recurring basis are described as follows: Cash and Cash Equivalents and Interest-earning Deposits in Financial Institutions: The carrying amounts of cash and cash equivalents and interest-earning deposits in financial institutions approximate fair value due to the short-term nature of these instruments (Level 1). Securities Held-to-Maturity: The fair values of securities held-to-maturity are generally determined by quoted market prices in active markets, if available (Level 1). If quoted market prices are not available, we primarily employ independent pricing services that utilize pricing models to calculate fair value. Such fair value measurements consider observable data such as dealer quotes, market spreads, cash flows, yield curves, live trading levels, trade execution data, market consensus prepayment speeds, credit information, and respective terms and conditions for debt instruments (Level 2). When a market is illiquid or there is a lack of transparency around the inputs to valuation, including at least one unobservable input, the securities are classified as Level 3 and reliance is placed upon internally developed models and management's judgment and evaluation for valuation. Federal Home Loan Bank and Other Bank Stock: FHLB, Federal Reserve Bank and other bank stock are recorded at cost, which approximates fair value. Ownership of FHLB and Federal Reserve Bank stock is restricted to member banks, and purchases and sales of these securities are at par value with the issuer (Level 2). Loans Receivable, Net of ALL: The fair value of loans receivable, which is based on an exit price notion, is estimated based on the discounted cash flow approach. The discount rate was derived from the associated market yield curve plus appropriate spreads. The resulting fair value reflects market price for loans with similar financial characteristics. Yield curves are constructed by product and payment types. Additionally, the fair value of our loans may differ significantly from the values that would have been used had a ready market existed for such loans and may differ materially from the values that we may ultimately realize (Level 3). Accrued Interest Receivable: The carrying amount of accrued interest receivable approximates its fair value (Level 1). Deposits: The fair values of deposits with no stated maturity, including noninterest‑bearing deposits, interest-bearing demand deposits, money market and savings accounts are equal to the amount payable on demand as of the balance sheet date (Level 1). The fair value of certificates of deposit is estimated based on discounted cash flows utilizing interest rates currently being offered by the Bank on comparable deposits as to amount and remaining term (Level 2). Advances from Federal Home Loan Bank: The fair values of advances from FHLB are estimated based on a discounted cash flow approach. The discount rate was derived from the current market rates for borrowings with similar remaining maturities (Level 2). Other Borrowings: The carrying amount of other borrowings approximates its fair value due to the short-term nature of these borrowings (Level 2). Long-Term Debt: Fair value of long-term debt is determined by observable data such as market spreads, cash flows, yield curves, credit information, and respective terms and conditions for debt instruments (Level 2). Accrued Interest Payable: The carrying amount of accrued interest payable approximates its fair value (Level 1). We use our best judgment in estimating the fair value of our financial instruments; however, there are inherent limitations in any estimation technique. Therefore, for substantially all financial instruments, the fair value estimates presented herein are not necessarily indicative of the amounts we could have realized in a sales transaction at December 31, 2022 and 2021. The estimated fair value amounts for December 31, 2022 and 2021 have been measured as of period-end and have not been re-evaluated or updated subsequent to those dates. As such, the estimated fair values of these financial instruments subsequent to the reporting date may be different than the amounts reported at period-end.

INVESTMENT SECURITIES

INVESTMENT SECURITIES	12 Months Ended
	Dec. 31, 2022
Investments, Debt and Equity Securities [Abstract]
INVESTMENT SECURITIES	INVESTMENT SECURITIES The following table presents the amortized cost and fair value of the investment securities portfolio as of the dates indicated: ($ in thousands) Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value December 31, 2022 Securities held-to-maturity: U.S. government agency and U.S. government sponsored enterprise residential mortgage-backed securities $ 153,033 $ — $ (29,807) $ 123,226 U.S. government agency and U.S. government sponsored enterprise collateralized mortgage obligations 61,404 — (11,946) 49,458 Municipal securities 114,204 — (24,428) 89,776 Total securities held-to-maturity $ 328,641 $ — $ (66,181) $ 262,460 Securities available-for-sale: SBA loan pool securities $ 11,241 $ — $ (54) $ 11,187 U.S. government agency and U.S. government sponsored enterprise residential mortgage-backed securities 40,431 — (225) 40,206 U.S. government agency and U.S. government sponsored enterprise collateralized mortgage obligations 99,075 — (5,884) 93,191 Non-agency residential mortgage-backed securities 90,832 — (10,340) 80,492 Collateralized loan obligations 492,203 — (15,600) 476,603 Corporate debt securities 175,781 32 (9,195) 166,618 Total securities available-for-sale $ 909,563 $ 32 $ (41,298) $ 868,297 December 31, 2021 Securities available-for-sale: SBA loan pool securities $ 14,679 $ — $ (88) $ 14,591 U.S. government agency and U.S. government sponsored enterprise residential mortgage-backed securities 190,382 2,898 $ (1,311) 191,969 U.S. government agency and U.S. government sponsored enterprise collateralized mortgage obligations 242,458 1,171 (2,088) 241,541 Municipal securities 117,913 2,641 (1,539) 119,015 Non-agency residential mortgage-backed securities 56,014 11 — 56,025 Collateralized loan obligations 521,275 — (2,311) 518,964 Corporate debt securities 162,002 11,603 (7) 173,598 Total securities available-for-sale $ 1,304,723 $ 18,324 $ (7,344) $ 1,315,703 During the first quarter of 2022, certain longer-duration fixed-rate mortgage-backed securities and municipal securities with an amortized cost basis of $346.0 million were transferred from the available-for-sale portfolio to the held-to-maturity portfolio. At the time of the transfer, the securities had an unrealized gross loss of $16.6 million, which became part of the securities' amortized cost basis. This amount, along with the unrealized loss included in accumulated other comprehensive income, is then amortized over the life of the security as an adjustment to its yield using the interest method. As a result, there is no impact on the consolidated statements of operations. At December 31, 2022, our investment securities portfolio consisted of agency securities, municipal securities, mortgage-backed securities, collateralized loan obligations, and corporate debt securities. The expected maturities of these types of securities may differ from contractual maturities because borrowers may have the right to call or prepay obligations with or without call or prepayment penalties. There was no allowance for credit losses for debt securities held-to-maturity and available-for-sale as of December 31, 2022 and 2021. We do not consider unrealized losses on these securities to be attributable to credit-related factors, as the unrealized losses have occurred as a result of changes in non-credit related factors such as interest rates, market spreads, and market conditions subsequent to purchase. Accrued interest receivable on debt securities held-to-maturity and available-for-sale totaled $9.2 million and $4.7 million at December 31, 2022 and December 31, 2021, and is included within other assets in the accompanying consolidated statements of financial condition. At December 31, 2022 and 2021, there were no holdings of any one issuer, other than the U.S. government agency and sponsored enterprises, in an amount greater than 10% of our stockholders’ equity. Pledged Securities Investment securities with carrying values of $356.5 million and $28.9 million as of December 31, 2022 and 2021 were pledged to secure FHLB advances, public deposits and for other purposes as required or permitted by law. Securities Available-for-Sale The following table presents proceeds from sales and calls of securities available-for-sale and the associated gross gains and losses realized through earnings upon the sales and calls of securities available-for-sale for the periods indicated: Year Ended December 31, ($ in thousands) 2022 2021 2020 Gross realized gains on sales and calls $ 209 $ — $ 2,011 Gross realized losses on sales and calls (7,901) — — Net realized (losses) gains on sales and calls $ (7,692) $ — $ 2,011 Proceeds from sales and calls $ 167,295 $ 191,230 $ 68,829 The following table summarizes the investment securities available-for-sale with unrealized losses by security type and length of time in a continuous, unrealized loss position as of the dates indicated: Less Than 12 Months 12 Months or Longer Total ($ in thousands) Fair Value Gross Unrealized Losses Fair Value Gross Unrealized Losses Fair Value Gross Unrealized Losses December 31, 2022 Securities available-for-sale: SBA loan pool securities $ 2,260 $ (3) $ 8,927 $ (51) $ 11,187 $ (54) U.S. government agency and U.S. government sponsored enterprise residential mortgage-backed securities 40,206 (225) — — 40,206 (225) U.S. government agency and U.S. government sponsored enterprise collateralized mortgage obligations 76,441 (2,533) 16,750 (3,351) 93,191 (5,884) Non-agency residential mortgage-backed securities 80,492 (10,340) — — 80,492 (10,340) Collateralized loan obligations 235,936 (7,492) 240,667 (8,108) 476,603 (15,600) Corporate debt securities 159,492 (8,374) 4,180 (821) 163,672 (9,195) Total securities available-for-sale $ 594,827 $ (28,967) $ 270,524 $ (12,331) $ 865,351 $ (41,298) December 31, 2021 Securities available-for-sale: SBA loan pool securities $ — $ — $ 14,591 $ (88) $ 14,591 $ (88) U.S. government agency and U.S. government sponsored enterprise residential mortgage-backed securities 67,588 (1,311) — — 67,588 (1,311) U.S. government agency and U.S. government sponsored enterprise collateralized mortgage obligations 85,290 (1,184) 17,754 (904) 103,044 (2,088) Municipal securities 44,748 (919) 10,762 (620) 55,510 (1,539) Collateralized loan obligations 81,962 (38) 253,002 (2,273) 334,964 (2,311) Corporate debt securities 4,993 (7) — — 4,993 (7) Total securities available-for-sale $ 284,581 $ (3,459) $ 296,109 $ (3,885) $ 580,690 $ (7,344) At December 31, 2022, our securities available-for-sale portfolio consisted of 77 securities, of which 76 securities were in an unrealized loss position. At December 31, 2021, our securities available-for-sale portfolio consisted of 119 securities, of which 46 securities were in an unrealized loss position. During the years ended December 31, 2022, 2021 and 2020, there was no provision for credit losses related to securities available-for-sale. We monitor our securities portfolio to ensure it has adequate credit support. We consider the lowest credit rating for identification of credit impairment for collateralized loan obligations and other securities. The decline in fair value of our securities since acquisition was attributable to a combination of rising interest rates and general volatility in credit market conditions. We do not currently intend to sell any of the securities in an unrealized loss position and further believe, it is more likely than not, that we will not be required to sell these securities before their anticipated recovery. As of December 31, 2022, all of our collateralized loan obligations investment securities in an unrealized loss position received an investment grade credit rating. The following table presents the amortized cost and fair value of the investment securities portfolio, based on the earlier of contractual maturity dates or next repricing date, as of December 31, 2022: Held-to-Maturity Available-for-Sale ($ in thousands) Amortized Cost Fair Value Amortized Cost Fair Value Earlier of maturity or next repricing date: Within one year $ — $ — $ 509,099 $ 493,321 One to five years — — 171,497 161,681 Five to ten years 28,675 24,039 42,590 37,796 Greater than ten years 299,966 238,421 186,377 175,499 Total $ 328,641 $ 262,460 $ 909,563 $ 868,297 Contractual maturities may not reflect the actual maturities of the investments. The average lives for mortgage-backed securities and collateralized loan obligations will likely be shorter than their contractual maturities due to prepayments and amortization. The following table presents the fair value and weighted average yields using amortized cost of the securities held-to-maturity portfolio as of December 31, 2022, based on the earlier of contractual maturity dates or next repricing dates: One year or less More than One Year through Five Years More than Five Years through Ten Years More than Ten Years Total ($ in thousands) Fair Weighted-Average Yield Fair Weighted-Average Yield Fair Weighted-Average Yield Fair Weighted-Average Yield Fair Weighted-Average Yield Securities held-to-maturity: U.S. government agency and U.S. government sponsored enterprise residential mortgage-backed securities $ — — % $ — — % $ 7,987 2.52 % $ 115,239 2.70 % $ 123,226 2.69 % U.S. government agency and U.S. government sponsored enterprise collateralized mortgage obligations — — % — — % — — % 49,458 2.64 % 49,458 2.64 % Municipal securities — — % — — % 16,052 2.19 % 73,724 2.71 % 89,776 2.62 % Total securities held-to-maturity $ — — % $ — — % $ 24,039 2.29 % $ 238,421 2.69 % $ 262,460 2.65 % The following table presents the fair value and weighted average yields using amortized cost of the securities available-for-sale portfolio, as of December 31, 2022, based on the earlier of contractual maturity dates or next repricing dates: One year or less More than One Year through Five Years More than Five Years through Ten Years More than Ten Years Total ($ in thousands) Fair Weighted-Average Yield Fair Weighted-Average Yield Fair Weighted-Average Yield Fair Weighted-Average Yield Fair Weighted-Average Yield Securities available-for-sale: SBA loan pool securities $ 11,187 3.18 % $ — — % $ — — % $ — — % $ 11,187 3.18 % U.S. government agency and U.S. government sponsored enterprise residential mortgage-backed securities — — % — — % — — % 40,206 5.59 % 40,206 5.59 % U.S. government agency and U.S. government sponsored enterprise collateralized mortgage obligations 5,531 4.65 % 7,941 3.24 % 24,918 2.76 % 54,801 4.80 % 93,191 4.04 % Non-agency residential mortgage-backed securities — — % — — % — — % 80,492 3.68 % 80,492 3.68 % Collateralized loan obligations 476,603 5.85 % — — % — — % — — % 476,603 5.85 % Corporate debt securities — — % 153,740 4.82 % 12,878 5.73 % — — % 166,618 4.89 % Total securities available-for-sale $ 493,321 5.78 % $ 161,681 4.74 % $ 37,796 3.69 % $ 175,499 4.42 % $ 868,297 5.20 %

LOANS AND ALLOWANCE FOR CREDIT

LOANS AND ALLOWANCE FOR CREDIT LOSSES	12 Months Ended
	Dec. 31, 2022
Receivables [Abstract]
LOANS AND ALLOWANCE FOR CREDIT LOSSES	LOANS AND ALLOWANCE FOR CREDIT LOSSES The following table presents the balances in our loan portfolio as of the dates indicated: December 31, ($ in thousands) 2022 2021 Commercial: Commercial and industrial (1) $ 1,845,960 $ 2,668,984 Commercial real estate 1,259,651 1,311,105 Multifamily 1,689,943 1,361,054 SBA (2) 68,137 205,548 Construction 243,553 181,841 Consumer: Single family residential mortgage 1,920,806 1,420,023 Other consumer 86,988 102,925 Total loans 7,115,038 7,251,480 Allowance for loan losses (85,960) (92,584) Loans receivable, net $ 7,029,078 $ 7,158,896 (1) Includes warehouse lending balances of $602.5 million and $1.60 billion at December 31, 2022 and 2021. (2) Includes 20 PPP loans totaling $5.7 million at December 31, 2022 and 397 PPP loans totaling $123.1 million at December 31, 2021. The following table presents the components of total loans as of the dates indicated: December 31, ($ in thousands) 2022 2021 Unpaid principal balance $ 7,107,897 $ 7,245,952 Unamortized net premiums 18,319 18,005 Unamortized net deferred costs (1,880) 819 Unamortized SBA PPP fees — (831) Fair value adjustment (1) (9,298) (12,465) Total loans $ 7,115,038 $ 7,251,480 Credit Quality Indicators We categorize loans into risk categories based on relevant information about the ability of borrowers to repay their debt such as current financial information, historical payment experience, credit documentation, public information, and current economic trends, among other factors. We analyze the associated risks in the current loan portfolio and individually grade each loan for credit risk. This analysis includes all loans delinquent over 60 days and non-homogeneous loans such as commercial and commercial real estate loans. We use the following definitions for risk ratings: Pass : Loans risk rated pass are in compliance in all respects with the Bank’s credit policy and regulatory requirements, and do not exhibit any potential or defined weakness as defined under “Special Mention”, “Substandard” or “Doubtful.” Special Mention : Loans risk rated special mention have a potential weakness that deserves management’s close attention. If left uncorrected, these potential weaknesses may result in deterioration of the repayment prospects for the loans or of our credit position at some future date. Substandard : Loans risk rated substandard are inadequately protected by the current net worth and paying capacity of the obligor or of the collateral pledged, if any. Loans so classified have a well-defined weakness or a weakness that jeopardizes the liquidation of the debt. They are characterized by the distinct possibility that the institution will sustain some loss if the deficiencies are not corrected. Doubtful : Loans risk rated doubtful have all the weaknesses inherent in those classified as substandard, with the added characteristic that the weaknesses make collection or liquidation in full, on the basis of currently existing facts, conditions, and values, highly questionable and improbable. The following table presents the risk categories for total loans by class of loans and origination year as of December 31, 2022: Term Loans Amortized Cost Basis by Origination Year ($ in thousands) 2022 2021 2020 2019 2018 Prior Revolving Loans Amortized Cost Basis Revolving Loans Amortized Cost Basis Total December 31, 2022 Commercial: Commercial and industrial Pass $ 269,367 $ 170,513 $ 62,931 $ 53,001 $ 76,811 $ 164,394 $ 932,464 $ 19,803 $ 1,749,284 Special mention — 19,203 1,042 — 1 11,528 17,142 483 49,399 Substandard 3,833 64 3,002 502 3,630 2,729 23,012 6,501 43,273 Doubtful — — — 4,004 — — — — 4,004 Commercial and industrial 273,200 189,780 66,975 57,507 80,442 178,651 972,618 26,787 1,845,960 Commercial real estate Pass 348,298 363,335 60,564 94,772 155,790 224,213 1,163 61 1,248,196 Special mention — — — — — 1,745 — — 1,745 Substandard — — — — 1 8,799 910 — 9,710 Doubtful — — — — — — — — — Commercial real estate 348,298 363,335 60,564 94,772 155,791 234,757 2,073 61 1,259,651 Multifamily Pass 626,186 390,928 154,636 229,511 109,887 138,063 3 9,307 1,658,521 Special mention — — 2,997 — — — — — 2,997 Substandard — — — — 11,069 17,356 — — 28,425 Doubtful — — — — — — — — — Multifamily 626,186 390,928 157,633 229,511 120,956 155,419 3 9,307 1,689,943 SBA Pass 9,421 15,468 4,009 5,899 1,176 19,090 603 123 55,789 Special mention — — — — 201 598 — 1 800 Substandard — — 320 339 385 9,097 628 779 11,548 Doubtful — — — — — — — — — SBA 9,421 15,468 4,329 6,238 1,762 28,785 1,231 903 68,137 Construction Pass 85,430 98,572 27,704 6,495 — 25,352 — — 243,553 Special mention — — — — — — — — — Substandard — — — — — — — — — Doubtful — — — — — — — — — Construction 85,430 98,572 27,704 6,495 — 25,352 — — 243,553 Consumer: Single family residential mortgage Pass 627,213 797,744 72,658 47,284 89,492 255,520 — — 1,889,911 Special mention 1,716 218 — 1,537 3,378 2,252 — — 9,101 Substandard 3,571 — 2,171 — 8,573 7,479 — — 21,794 Doubtful — — — — — — — — — Single family residential mortgage 632,500 797,962 74,829 48,821 101,443 265,251 — — 1,920,806 Other consumer Pass 23,340 15,986 8,805 5,524 3,363 15,920 10,914 2,747 86,599 Special mention — (1) — 3 — 20 62 54 138 Substandard — — 56 — 83 31 81 — 251 Doubtful — — — — — — — — — Other consumer 23,340 15,985 8,861 5,527 3,446 15,971 11,057 2,801 86,988 Total loans $ 1,998,375 $ 1,872,030 $ 400,895 $ 448,871 $ 463,840 $ 904,186 $ 986,982 $ 39,859 $ 7,115,038 Total loans Pass $ 1,989,255 $ 1,852,546 $ 391,307 $ 442,486 $ 436,519 $ 842,552 $ 945,147 $ 32,041 $ 6,931,853 Special mention 1,716 19,420 4,039 1,540 3,580 16,143 17,204 538 64,180 Substandard 7,404 64 5,549 841 23,741 45,491 24,631 7,280 115,001 Doubtful — — — 4,004 — — — — 4,004 Total loans $ 1,998,375 $ 1,872,030 $ 400,895 $ 448,871 $ 463,840 $ 904,186 $ 986,982 $ 39,859 $ 7,115,038 The following table presents the risk categories for total loans by class of loans and origination year as of December 31, 2021: Term Loans Amortized Cost Basis by Origination Year ($ in thousands) 2021 2020 2019 2018 2017 Prior Revolving Loans Amortized Cost Basis Revolving Loans Amortized Cost Basis Total December 31, 2021 Commercial: Commercial and industrial Pass $ 254,218 $ 81,177 $ 71,950 $ 78,461 $ 56,439 $ 110,490 $ 1,888,126 $ 9,679 $ 2,550,540 Special mention 1,206 5,971 13,721 835 7,272 9,846 20,460 6,348 65,659 Substandard 2 241 17,853 11,378 3,374 117 17,429 2,391 52,785 Doubtful — — — — — — — — — Commercial and industrial 255,426 87,389 103,524 90,674 67,085 120,453 1,926,015 18,418 2,668,984 Commercial real estate Pass 465,524 82,759 140,108 192,263 85,755 317,941 8,416 71 1,292,837 Special mention — — — 1,925 — 2,920 — — 4,845 Substandard — — 506 — — 9,084 3,833 — 13,423 Doubtful — — — — — — — — — Commercial real estate 465,524 82,759 140,614 194,188 85,755 329,945 12,249 71 1,311,105 Multifamily Pass 410,958 208,396 315,119 157,640 61,457 158,464 4 — 1,312,038 Special mention — 1,988 — 11,261 — 33,065 — — 46,314 Substandard — — — — — 2,702 — — 2,702 Doubtful — — — — — — — — — Multifamily 410,958 210,384 315,119 168,901 61,457 194,231 4 — 1,361,054 SBA Pass 106,749 23,972 8,049 1,957 10,836 28,495 928 143 181,129 Special mention — 1,586 3,618 236 — 596 — 4 6,040 Substandard — 5,888 — 390 3,358 7,245 599 899 18,379 Doubtful — — — — — — — — — SBA 106,749 31,446 11,667 2,583 14,194 36,336 1,527 1,046 205,548 Construction Pass 67,074 32,995 29,038 17,139 25,485 — — — 171,731 Special mention — — — 1,607 — 8,503 — — 10,110 Substandard — — — — — — — — — Doubtful — — — — — — — — — Construction 67,074 32,995 29,038 18,746 25,485 8,503 — — 181,841 Consumer: Single family residential mortgage Pass 713,844 96,339 67,075 140,329 88,123 277,247 12,828 — 1,395,785 Special mention — 1,644 339 910 692 6,838 — — 10,423 Substandard — — — 11,005 975 1,601 — 234 13,815 Doubtful — — — — — — — — — Single family residential mortgage 713,844 97,983 67,414 152,244 89,790 285,686 12,828 234 1,420,023 Other consumer Pass 26,179 13,556 8,891 5,265 9,038 15,951 21,327 2,331 102,538 Special mention — — 4 — — 25 63 — 92 Substandard — 61 14 148 46 26 — — 295 Doubtful — — — — — — — — — Other consumer 26,179 13,617 8,909 5,413 9,084 16,002 21,390 2,331 102,925 Total loans $ 2,045,754 $ 556,573 $ 676,285 $ 632,749 $ 352,850 $ 991,156 $ 1,974,013 $ 22,100 $ 7,251,480 Total loans Pass $ 2,044,546 $ 539,194 $ 640,230 $ 593,054 $ 337,133 $ 908,588 $ 1,931,629 $ 12,224 $ 7,006,598 Special mention 1,206 11,189 17,682 16,774 7,964 61,793 20,523 6,352 143,483 Substandard 2 6,190 18,373 22,921 7,753 20,775 21,861 3,524 101,399 Doubtful — — — — — — — — — Total loans $ 2,045,754 $ 556,573 $ 676,285 $ 632,749 $ 352,850 $ 991,156 $ 1,974,013 $ 22,100 $ 7,251,480 Past Due Loans The following table presents the aging of the recorded investment in past due loans, excluding accrued interest receivable (which is not considered to be material), by class of loans as of the periods indicated: ($ in thousands) 30 - 59 Days Past Due 60 - 89 Days Past Due Greater than 89 Days Past due Total Past Due Current Total December 31, 2022 Commercial: Commercial and industrial $ 4,002 $ 481 $ 13,833 $ 18,316 $ 1,827,644 $ 1,845,960 Commercial real estate 311 — 910 1,221 1,258,430 1,259,651 Multifamily — — — — 1,689,943 1,689,943 SBA 287 — 10,299 10,586 57,551 68,137 Construction — — — — 243,553 243,553 Consumer: Single family residential mortgage 36,338 5,068 19,431 60,837 1,859,969 1,920,806 Other consumer 163 16 81 260 86,728 86,988 Total loans $ 41,101 $ 5,565 $ 44,554 $ 91,220 $ 7,023,818 $ 7,115,038 December 31, 2021 Commercial: Commercial and industrial $ 9,342 $ 1,351 $ 9,503 $ 20,196 $ 2,648,788 $ 2,668,984 Commercial real estate — — — — 1,311,105 1,311,105 Multifamily 786 — — 786 1,360,268 1,361,054 SBA 987 2,360 15,941 19,288 186,260 205,548 Construction — — — — 181,841 181,841 Consumer: Single family residential mortgage 24,867 — 7,076 31,943 1,388,080 1,420,023 Other consumer 449 — 89 538 102,387 102,925 Total loans $ 36,431 $ 3,711 $ 32,609 $ 72,751 $ 7,178,729 $ 7,251,480 Nonaccrual Loans The following table presents nonaccrual loans as of the dates indicated: December 31, 2022 December 31, 2021 ($ in thousands) Total Nonaccrual Loans with no ACL Total Nonaccrual Loans with no ACL Nonaccrual loans Commercial: Commercial and industrial $ 22,613 $ 10,959 $ 28,594 $ 9,137 Commercial real estate 910 910 — — SBA 10,417 5,613 16,653 11,443 Consumer: Single family residential mortgage 21,116 17,187 7,076 7,076 Other consumer 195 195 235 235 Total nonaccrual loans $ 55,251 $ 34,864 $ 52,558 $ 27,891 At December 31, 2022 and 2021, there were no loans that were past due 90 days or more and still accruing. Other Real Estate Owned and Loans in Process of Foreclosure At December 31, 2022 and December 31, 2021, there was no other real estate owned. At December 31, 2022, there were nine consumer mortgage loans totaling $11.7 million secured by residential real estate properties for which formal foreclosure proceedings were in process according to local requirements of the applicable jurisdiction. There were no consumer mortgage loans secured by residential real estate properties in foreclosure at December 31, 2021. Allowance for Credit Losses The ACL methodology uses a nationally recognized, third-party model that includes many assumptions based on historical and peer loss data, current loan portfolio risk profile including risk ratings, and economic forecasts including macroeconomic variables released by the model provider during December 31, 2022 . The published forecasts consider the FRB's monetary policy, labor market constraints, high inflation, supply chain stress and the military conflict between Russia and Ukraine, among other factors. The ACL also incorporates qualitative factors to account for certain loan portfolio characteristics that are not taken into consideration by the third-party model including underlying strengths and weaknesses in various segments of the loan portfolio. As is the case with all estimates, the ACL is expected to be impacted in future periods by economic volatility, changing economic forecasts, underlying model assumptions, and asset quality metrics, all of which may be better or worse than current estimates. The ACL process involves subjective and complex judgments as well as adjustments for numerous factors including those described in the federal banking agencies' joint interagency policy statement on ALL, which include underwriting experience and collateral value changes, among others. The reserve for unfunded noncancellable loan commitments is established to cover the current expected credit losses for the estimated level of funding of these loan commitments, except for unconditionally cancellable commitments for which no reserve is required under ASC Topic 326. At December 31, 2022 and 2021, the reserve for unfunded noncancellable loan commitments was $5.3 million and $5.6 million and was included in accrued expenses and other liabilities on the consolidated statements of financial condition. The following table presents a summary of activity in the ACL for the periods indicated: Year Ended December 31, ($ in thousands) 2022 2021 2020 Allowance Reserve for Unfunded Non-Cancellable Loan Commit-ments Allowance Allowance Reserve for Unfunded Non-Cancellable Loan Commit-ments Allowance Allowance Reserve for Unfunded Non-Cancellable Loan Commit-ments Allowance Balance at beginning of year $ 92,584 $ 5,605 $ 98,189 $ 81,030 $ 3,183 $ 84,213 $ 57,649 $ 4,064 $ 61,713 Impact of adopting ASU 2016-13 — — — — — — 7,609 (1,226) 6,383 Initial reserve for purchased credit-deteriorated loans (1) — — — 13,650 — 13,650 — — — Loans charged off (9,278) — (9,278) (9,886) — (9,886) (15,417) — (15,417) Recoveries of loans previously charged off 33,896 — 33,896 3,358 — 3,358 1,815 — 1,815 Net recoveries (charge-offs) 24,618 — 24,618 (6,528) — (6,528) (13,602) — (13,602) (Reversal of) provision for credit losses (31,242) (300) (31,542) 4,432 2,422 6,854 29,374 345 29,719 Balance at end of year $ 85,960 $ 5,305 $ 91,265 $ 92,584 $ 5,605 $ 98,189 $ 81,030 $ 3,183 $ 84,213 (1) Represents the amounts, at acquisition date, of expected credit losses on PCD loans, net of expected recoveries of PCD loans charged-off prior to acquisition date that we have a contractual right to receive. During 2022, total recoveries included $31.3 million related to a recovery from the settlement of a loan previously charged-off in 2019. This recovery resulted in a reversal of provision for credit losses during the same period. During 2021, we recorded a $13.7 million initial allowance for credit losses established for PCD loans from the PMB Acquisition and an $11.3 million initial charge to provision for credit losses for all other loans and unfunded commitments acquired from PMB. During 2021, net charge-offs included $4.4 million related to a commercial and industrial loan acquired from PMB and a $2.0 million SBA relationship. During 2021, recoveries totaled $3.4 million and included $2.6 million of recoveries related to PCD loans acquired from PMB that were charged-off prior to acquisition date that we had a contractual right to receive. During 2020, a $16.1 million legacy shared national credit was resolved resulting in a charge-off of $10.7 million. Accrued interest receivable on loans receivable, net totaled $28.6 million and $25.8 million at December 31, 2022 and 2021, and is included within other assets in the accompanying consolidated statements of financial condition. Accrued interest receivable is excluded from the allowance for credit losses. The following table presents the activity and balance in the ALL as of or for the year ended December 31, 2022: ($ in thousands) Commercial Commercial Real Estate Multifamily SBA Construction Single Family Residential Mortgage Other Consumer Total ALL: Balance at December 31, 2021 $ 33,557 $ 21,727 $ 17,893 $ 3,017 $ 5,622 $ 9,608 $ 1,160 $ 92,584 Charge-offs (8,597) — — (428) — (10) (243) (9,278) Recoveries 32,887 7 — 791 — 193 18 33,896 Net recoveries (charge-offs) 24,290 7 — 363 — 183 (225) 24,618 (Reversal of) provision for credit losses (23,691) (5,757) (3,197) (732) 228 2,259 (352) (31,242) Balance at December 31, 2022 $ 34,156 $ 15,977 $ 14,696 $ 2,648 $ 5,850 $ 12,050 $ 583 $ 85,960 The following table presents the activity and balance in the ALL as of or for the year ended December 31, 2021: ($ in thousands) Commercial and Commercial Real Estate Multifamily SBA Construction Single Family Residential Mortgage Other Consumer Total ALL: Balance at December 31, 2020 $ 20,608 $ 19,074 $ 22,512 $ 3,145 $ 5,849 $ 9,191 $ 651 $ 81,030 Initial reserve for purchased credit-deteriorated loans (1) 11,933 614 469 575 28 — 31 13,650 Charge-offs (6,209) (576) — (2,780) — (321) — (9,886) Recoveries 3,150 — — 132 — 74 2 3,358 Net (charge-offs) recoveries (3,059) (576) — (2,648) — (247) 2 (6,528) Provision for (reversal of) credit losses 4,075 2,615 (5,088) 1,945 (255) 664 476 4,432 Balance at December 31, 2021 $ 33,557 $ 21,727 $ 17,893 $ 3,017 $ 5,622 $ 9,608 $ 1,160 $ 92,584 (1) Represents the amounts, at acquisition date, of expected credit losses on PCD loans and expected recoveries of PCD loans charged-off prior to acquisition date that we have a contractual right to receive. Collateral Dependent Loans A loan is considered collateral dependent when the borrower is experiencing financial difficulty and repayment of the loan is expected to be provided substantially through the operation or sale of the collateral. Collateral dependent loans are evaluated individually and the ALL is determined based on the amount by which amortized costs exceed the estimated fair value of the collateral, adjusted for estimated selling costs. Collateral dependent loans consisted of the following as of the dates indicated: Real Estate ($ in thousands) Commercial Residential Business Assets Automobile Total December 31, 2022 Commercial: Commercial and industrial $ — $ — $ 18,392 $ — $ 18,392 Commercial real estate 910 — — — 910 SBA 23 4,702 5,691 — 10,416 Consumer: Single family residential mortgage — 21,262 — — 21,262 Other consumer — 81 — 113 194 Total loans $ 933 $ 26,045 $ 24,083 $ 113 $ 51,174 December 31, 2021 Commercial: Commercial and industrial $ 13,518 $ 37 $ 4,776 $ — $ 18,331 SBA 689 4,458 11,511 — 16,658 Consumer: Single family residential mortgage — 14,012 — — 14,012 Other consumer — — — 235 235 Total loans $ 14,207 $ 18,507 $ 16,287 $ 235 $ 49,236 Troubled Debt Restructurings (TDRs) TDR loans consisted of the following as of the dates indicated: December 31, ($ in thousands) 2022 2021 Commercial: Commercial and industrial $ 14,636 $ 5,241 Commercial real estate — 4,243 SBA 295 265 Consumer: Single family residential mortgage 1,214 6,935 Total loans $ 16,145 $ 16,684 We had commitments to lend to customers with outstanding loans that were classified as TDRs of $97 thousand and $63 thousand at December 31, 2022 and 2021. Accruing TDRs were $2.7 million and nonaccrual TDRs were $13.4 million at December 31, 2022, compared to accruing TDRs of $12.5 million and nonaccrual TDRs of $4.1 million at December 31, 2021. The increase in TDRs during the year ended December 31, 2022 was primarily due to the modification of two commercial and industrial loan relationships. The following table summarizes the pre-modification and post-modification balances of the new TDRs for the periods indicated: Year Ended December 31, 2022 2021 2020 ($ in thousands) Number of Loans Pre-Modification Outstanding Recorded Investment Post-Modification Outstanding Recorded Investment Number of Loans Pre-Modification Outstanding Recorded Investment Post-Modification Outstanding Recorded Investment Number of Loans Pre-Modification Outstanding Recorded Investment Post-Modification Outstanding Recorded Investment Commercial: Commercial and industrial 4 $ 20,340 $ 20,340 — $ — $ — 1 $ 5,000 $ 5,000 SBA 2 833 833 — — — — — — Consumer: Single family residential mortgage — — — 2 3,420 3,420 — — — Total 6 $ 21,173 $ 21,173 2 $ 3,420 $ 3,420 1 $ 5,000 $ 5,000 We consider a TDR to be in payment default once it becomes 30 days or more past due following a modification. For the year ended December 31, 2022 and 2021, there were no loans that were modified as a TDR during the prior 12 months that had subsequent payment defaults. For the year ended December 31, 2020, there was one SBA loan that was modified as TDRs during the prior 12 months that had a subsequent payment default. The following table summarizes the TDRs by modification type for the periods indicated: Modification Type Change in Principal Payments Extension of Maturity (1) Total ($ in thousands) Count Amount Count Amount Count Amount Year ended December 31, 2022 Commercial: Commercial and industrial (2) 1 $ 1,000 3 $ 19,340 4 $ 20,340 SBA — — 2 833 2 833 Total 1 $ 1,000 5 $ 20,173 6 $ 21,173 Year ended December 31, 2021 Consumer: Single family residential mortgage (3) — $ — 2 $ 3,420 2 $ 3,420 Total — $ — 2 $ 3,420 2 $ 3,420 Year ended December 31, 2020 Commercial: Commercial and industrial — $ — 1 $ 5,000 1 $ 5,000 Total — $ — 1 $ 5,000 1 $ 5,000 (1) Excludes loans in forbearance or deferment that received an extension of maturity through the CARES Act during the years ended December 31, 2021 and 2020. (2) Includes three commercial and industrial loans aggregating $19.3 million that included both an extension in maturity and payment plan (3) Includes one SFR mortgage loan totaling $1.8 million that included both an extension in maturity and change in interest rate from variable to fixed. Purchases, Sales, and Transfers The following table presents loans purchased and/or sold by portfolio segment, excluding loans held-for-sale and loans acquired in a business combination for the periods indicated: Year Ended December 31, 2022 2021 2020 ($ in thousands) Purchases Sales Purchases Sales Purchases Sales Commercial: Multifamily $ — $ — $ 29,764 $ — $ 120,900 $ — Construction — — — — 14,750 — Consumer: Single family residential mortgage 814,262 — 795,773 — 149,687 — Total $ 814,262 $ — $ 825,537 $ — $ 285,337 $ — Loan purchases during the years ended December 31, 2022, 2021, and 2020 were made at a net premium of $4.0 million, $17.5 million and $4.7 million. The following table presents PCD loans acquired for the periods indicated: Year Ended December 31, ($ in thousands) 2022 2021 2020 Par value — 225,405 — Initial reserve based on ACL methodology (1) — (16,200) — Net discount related to items other than credit — (3,786) — Total purchase price $ — $ 205,419 $ — (1) The initial reserve for PCD loans at acquisition date and based on our ACL methodology was $13.7 million and included $2.6 million related to expected recoveries of loans that were fully or partially charged off prior to acquisition. There were no transfers of loans between loans held-for-sale and loans held-for-investment during the years ended December 31, 2022 and 2020. During the year ended 2021, we transferred $4.4 million of commercial mortgage loans and $10.8 million of SFR mortgage loans to held-for-sale. Non-Traditional Mortgage (NTM) Loans NTM loans are included in our SFR mortgage portfolio and are comprised primarily of interest only loans. As of December 31, 2022 and 2021, the NTM loans totaled $862.3 million, or 12.1% of total loans, and $635.3 million, or 8.8% of total loans, respectively. We no longer originate SFR loans, however we have purchased and may continue to purchase pools of loans that include NTM loans such as interest only loans with maturities of up to 40 years and flexible initial repricing dates, ranging from 1 to 10 years, and periodic repricing dates through the life of the loan. Interest only loans are primarily SFR first mortgage loans that generally have a 30 to 40-year term at the time of origination and include payment features that allow interest only payments in initial periods before converting to a fully amortizing loan. At December 31, 2022 and 2021, nonperforming NTM loans totaled $3.0 million and $4.0 million. Non-Traditional Mortgage Performance Indicators

PREMISES AND EQUIPMENT, NET

PREMISES AND EQUIPMENT, NET	12 Months Ended
	Dec. 31, 2022
Property, Plant and Equipment [Abstract]
PREMISES AND EQUIPMENT, NET	PREMISES AND EQUIPMENT, NET The following table presents the components of premises and equipment, net, as of the dates indicated: December 31, ($ in thousands) 2022 2021 Land $ 7,630 $ 8,230 Building and improvement 106,413 107,465 Furniture, fixtures, and equipment 51,043 48,737 Leasehold improvements 12,173 13,559 Construction in process 323 23 Total 177,582 178,014 Less accumulated depreciation (70,237) (65,146) Premises and equipment, net $ 107,345 $ 112,868 During the year ended December 31, 2020, we recorded an impairment loss of $512 thousand on abandoned capitalized software projects, which is included in all other expense on the consolidated statements of operations. There were no impairment charges for abandoned capitalized software projects for the years ended December 31, 2022 and 2021. We recognized depreciation expense of $7.7 million, $8.7 million and $10.2 million for the years ended December 31, 2022, 2021, and 2020.

LEASES

LEASES	12 Months Ended
	Dec. 31, 2022
Leases [Abstract]
LEASES	LEASES We have operating leases for corporate offices, branches and loan production offices for which we are the lessee. Our leases have remaining lease terms of 2 months to 16 years, some of which include options to extend the leases generally for periods of 3 to 5 years. Our lease agreements do not contain any material residual value guarantees or material restrictive covenants. We also have subleases in place for certain office locations and the income from subleases is included in other income. The components of lease expense were as follows: Year Ended December 31, ($ in thousands) 2022 2021 2020 Operating lease expense $ 9,168 $ 6,972 $ 6,024 Variable lease expense 168 366 279 Total lease expense $ 9,336 $ 7,338 $ 6,303 Supplemental cash flow information related to leases was as follows: Year Ended December 31, ($ in thousands) 2022 2021 2020 Cash paid for amounts included in the measurement of lease liabilities for operating leases: Operating cash flows $ 9,515 $ 7,229 $ 6,812 ROU assets obtained in the exchange for lease liabilities: ROU assets obtained in exchange for lease liabilities (1) $ 2,060 $ 26,413 $ 3,289 (1) Includes $9.2 million during the year ended December 31, 2021 related to the PMB Acquisition. Supplemental balance sheet information related to leases was as follows: December 31, ($ in thousands) 2022 2021 Operating leases: Operating lease right-of-use assets $ 28,780 $ 35,442 Operating lease liabilities 33,122 40,675 December 31, 2022 2021 Weighted-average remaining lease term (in years): Operating leases 4.90 years 5.46 years Weighted-average discount rate: Operating leases 1.88 % 1.76 % Maturities of operating lease liabilities at December 31, 2022 were as follows: ($ in thousands) Operating Year Ending December 31, 2023 $ 8,726 2024 8,415 2025 6,910 2026 4,992 2027 2,949 Thereafter 3,083 Total lease payments 35,075 Less: present value discount (1,953) Total Lease Liability $ 33,122 During the year ended December 31, 2021, we recognized $3.8 million in impairment of ROU assets obtained in the PMB Acquisition. This impairment related to branch and office consolidation of PMB locations and is included in acquisition, integration and transaction costs in the accompanying consolidated statements of operations. Sublease income We lease certain equipment under finance leases. Finance lease obligations Sale-leaseback Transactions In January 2022, we completed a sale-leaseback transaction for one of our branch locations. We sold the branch for $2.4 million and recognized a gain of $771 thousand. We also entered into a 18-month lease agreement for this branch and recognized a right-of-use asset and lease liability for $107 thousand. Gains related to sale-leaseback transactions are included in other income in the accompanying consolidated statements of operations. sale-leaseback transaction
LEASES	LEASES We have operating leases for corporate offices, branches and loan production offices for which we are the lessee. Our leases have remaining lease terms of 2 months to 16 years, some of which include options to extend the leases generally for periods of 3 to 5 years. Our lease agreements do not contain any material residual value guarantees or material restrictive covenants. We also have subleases in place for certain office locations and the income from subleases is included in other income. The components of lease expense were as follows: Year Ended December 31, ($ in thousands) 2022 2021 2020 Operating lease expense $ 9,168 $ 6,972 $ 6,024 Variable lease expense 168 366 279 Total lease expense $ 9,336 $ 7,338 $ 6,303 Supplemental cash flow information related to leases was as follows: Year Ended December 31, ($ in thousands) 2022 2021 2020 Cash paid for amounts included in the measurement of lease liabilities for operating leases: Operating cash flows $ 9,515 $ 7,229 $ 6,812 ROU assets obtained in the exchange for lease liabilities: ROU assets obtained in exchange for lease liabilities (1) $ 2,060 $ 26,413 $ 3,289 (1) Includes $9.2 million during the year ended December 31, 2021 related to the PMB Acquisition. Supplemental balance sheet information related to leases was as follows: December 31, ($ in thousands) 2022 2021 Operating leases: Operating lease right-of-use assets $ 28,780 $ 35,442 Operating lease liabilities 33,122 40,675 December 31, 2022 2021 Weighted-average remaining lease term (in years): Operating leases 4.90 years 5.46 years Weighted-average discount rate: Operating leases 1.88 % 1.76 % Maturities of operating lease liabilities at December 31, 2022 were as follows: ($ in thousands) Operating Year Ending December 31, 2023 $ 8,726 2024 8,415 2025 6,910 2026 4,992 2027 2,949 Thereafter 3,083 Total lease payments 35,075 Less: present value discount (1,953) Total Lease Liability $ 33,122 During the year ended December 31, 2021, we recognized $3.8 million in impairment of ROU assets obtained in the PMB Acquisition. This impairment related to branch and office consolidation of PMB locations and is included in acquisition, integration and transaction costs in the accompanying consolidated statements of operations. Sublease income We lease certain equipment under finance leases. Finance lease obligations Sale-leaseback Transactions In January 2022, we completed a sale-leaseback transaction for one of our branch locations. We sold the branch for $2.4 million and recognized a gain of $771 thousand. We also entered into a 18-month lease agreement for this branch and recognized a right-of-use asset and lease liability for $107 thousand. Gains related to sale-leaseback transactions are included in other income in the accompanying consolidated statements of operations. sale-leaseback transaction

GOODWILL AND OTHER INTANGIBLES

GOODWILL AND OTHER INTANGIBLES	12 Months Ended
	Dec. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
GOODWILL AND OTHER INTANGIBLES	GOODWILL AND OTHER INTANGIBLES Goodwill Goodwill represents the excess consideration paid for net assets acquired in a business combination over their fair values. At December 31, 2022 and 2021, we had goodwill of $114.3 million and $94.3 million. The following table presents changes in the carrying amount of goodwill for the periods indicated: Year Ended December 31, ($ in thousands) 2022 2021 2020 Goodwill, beginning of the year $ 94,301 $ 37,144 $ 37,144 Goodwill from business combinations 18,190 57,157 — Goodwill adjustments for purchase accounting 1,821 — — Goodwill, end of year $ 114,312 $ 94,301 $ 37,144 At December 31, 2022, goodwill included $18.2 million recognized in the Deepstack Acquisition and $59.0 million in the PMB Acquisition (refer to Note 2 — Business Combinations ). During the year ended December 31, 2022, we adjusted goodwill as a result of updates to the initial fair value of core deposit intangibles and finalization of income tax returns related to PMB. During the measurement period (not to exceed one year from the acquisition date), the fair value of assets acquired and liabilities assumed are subject to adjustment if additional information becomes available to indicate a more accurate or appropriate value for an asset or liability. We evaluate goodwill for impairment as of October 1 each year, and more frequently if events or circumstances indicate that there may be impairment. We completed our most recent annual goodwill impairment test as of October 1, 2022. Based on the annual goodwill impairment tests performed during the years ended December 31, 2022, 2021 and 2020, we determined that there was no impairment of goodwill. Other Intangibles Other intangibles are comprised of the following as of the dates indicated: ($ in thousands) December 31, December 31, Core deposit intangibles $ 3,932 $ 6,411 Developed technology 2,637 — Other intangibles 957 — Total other intangibles $ 7,526 $ 6,411 Other intangibles are amortized over their estimated useful lives and reviewed for impairment at least quarterly. As of December 31, 2022, the weighted average remaining amortization period for core deposit intangibles was approximately 6.7 years. Amortization periods for developed technology and other intangibles acquired in the Deepstack Acquisition have useful lives ranging from 3 to 10 years. The following table presents changes in the carrying amount of intangibles for the periods indicated: Year Ended December 31, ($ in thousands) 2022 2021 2020 Other intangibles: Balance, beginning of year $ 35,958 $ 30,904 $ 30,904 Other intangibles acquired from business combinations 3,800 5,054 — Purchase accounting adjustments (980) — — Balance, end of year 38,778 35,958 30,904 Accumulated amortization: Balance, beginning of year 29,547 28,271 26,753 Amortization of other intangibles 1,705 1,276 1,518 Balance, end of year 31,252 29,547 28,271 Other intangibles, net $ 7,526 $ 6,411 $ 2,633 There was no impairment of other intangibles for the years ended December 31, 2022, 2021 and 2020. The following table presents estimated future amortization expenses of other intangibles as of December 31, 2022: ($ in thousands) 2023 2024 2025 2026 2027 2028 and After Total Estimated future amortization expense $ 1,799 $ 1,425 $ 1,107 $ 1,013 $ 811 $ 1,371 $ 7,526

OTHER ASSETS AND OTHER LIABILIT

OTHER ASSETS AND OTHER LIABILITIES	12 Months Ended
	Dec. 31, 2022
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
OTHER ASSETS AND OTHER LIABILITIES	OTHER ASSETS AND OTHER LIABILITIES The following table presents the components of other assets as of the dates indicated: December 31, ($ in thousands) 2022 2021 Accrued interest receivable $ 37,942 $ 30,991 Prepaid expenses 8,068 7,267 Derivative instruments (1) 2,292 3,565 Operating lease right-of-use assets (2) 28,780 35,442 Servicing assets 22,484 1,309 Income taxes receivable 7,679 7,952 Investments: Alternative energy partnerships (3) 21,410 25,888 Low income housing tax credits ("LIHTC") (3) 45,726 38,982 Other equity and CRA investments (3) 90,295 82,809 Other assets 13,513 24,110 Total other assets $ 278,189 $ 258,315 (1) See Note 15 - Derivative Instruments for information regarding derivative instruments (2) See Note 7 - Leases for information regarding operating lease right-of-use assets (3) See Note 20 - Variable Interest Entities regarding alternative energy partnerships, LIHTC and other CRA investments The following table presents the components of accrued expenses and other liabilities as of the dates indicated: December 31, ($ in thousands) 2022 2021 Accrued interest payable $ 7,004 $ 3,546 Accounts payable and accrued expenses 37,560 39,487 Derivative liabilities (1) 2,251 3,740 Lease liability (2) 33,122 40,675 Commitments to fund LIHTC (3) 17,480 10,264 Reserve for unfunded noncancellable loan commitments 5,305 5,605 Reserve for loss on repurchased loans (4) 2,989 4,348 Other liabilities 8,512 5,908 Total accrued expenses and other liabilities $ 114,223 $ 113,573 (1) See Note 15 - Derivative Instruments for information regarding derivative instruments (2) See Note 7 - Leases for information regarding lease liability (3) See Note 22 - Loan Commitments and Other Related Activities regarding commitments to fund LIHTC (4) See Note 14 - Loan Repurchase Reserve

DEPOSITS

DEPOSITS	12 Months Ended
	Dec. 31, 2022
Deposits [Abstract]
DEPOSITS	DEPOSITS The following table presents the components of deposits as of the dates indicated: December 31, ($ in thousands) 2022 2021 Noninterest-bearing deposits $ 2,809,328 $ 2,788,196 Interest-bearing deposits Interest-bearing demand deposits 1,947,247 2,393,386 Money market and savings accounts 1,174,925 1,751,135 Certificates of deposit of $250,000 or less 793,040 285,768 Certificates of deposit of more than $250,000 396,381 220,950 Total interest-bearing deposits 4,311,593 4,651,239 Total deposits $ 7,120,921 $ 7,439,435 The aggregate amount of depo sits reclassified as loans, such as overdrafts, was $54 thousand and $129 thousand at December 31, 2022 and 2021. We had California State Treasurer’s deposits of $302.0 million and $75.0 million, and accrued interest on these deposits, in certificates of deposit of more than $250,000 at December 31, 2022 and 2021. The California State Treasurer’s deposits are subject to withdrawal based on the State’s periodic evaluations. In addition, we had other public deposits of $41.7 million and $30.5 million at December 31, 2022 and 2021. At December 31, 2022 and 2021, we provided letters of credit of $300.0 million and $235.0 million through the FHLB of San Francisco as collateral for California State Treasurer’s deposits and other public deposits. There were no securities pledged as collateral for these deposits at December 31, 2022 and 2021. The following table presents a summary of brokered deposits as of the dates indicated: December 31, ($ in thousands) 2022 2021 Money market accounts $ 10,000 $ 10,000 Certificates of deposit of $250,000 or less 604,945 — Total brokered deposits $ 614,945 $ 10,000 The following table presents scheduled maturities of certificates of deposit as of December 31, 2022: ($ in thousands) 2023 2024 2025 2026 2027 Total Certificates of deposit of $250,000 or less $ 664,365 $ 105,126 $ 22,085 $ 753 $ 711 $ 793,040 Certificates of deposit of more than $250,000 355,138 39,375 636 394 838 396,381 Total certificates of deposit (1) $ 1,019,503 $ 144,501 $ 22,721 $ 1,147 $ 1,549 $ 1,189,421 (1) Total certificates of deposit includes $179 thousand and $602 thousand of fair value adjustments related to certificates of deposit acquired in business combinations at December 31, 2022 and 2021.

FEDERAL HOME LOAN BANK ADVANCES

FEDERAL HOME LOAN BANK ADVANCES AND SHORT-TERM BORROWINGS	12 Months Ended
	Dec. 31, 2022
Federal Home Loan Banks [Abstract]
FEDERAL HOME LOAN BANK ADVANCES AND SHORT-TERM BORROWINGS	FEDERAL HOME LOAN BANK ADVANCES AND OTHER BORROWINGS FHLB Advances The following table presents advances from the FHLB as of the dates indicated: ($ in thousands) December 31, December 31, Fixed rate: Outstanding balance (1) $ 711,000 $ 411,000 Interest rates ranging from 0.64 % 0.64 % Interest rates ranging to 3.70 % 3.32 % Weighted average interest rate 2.97 % 2.53 % Variable rate: Outstanding balance 20,000 70,000 Weighted average interest rate 4.59 % 0.20 % (1) Excludes $3.7 million and $4.9 million of unamortized debt issuance costs at December 31, 2022 and 2021. The following table presents contractual maturities by year of the FHLB advances as of December 31, 2022: ($ in thousands) 2023 2024 2025 2026 2027 Thereafter Total Fixed rate $ — $ — $ 291,000 $ 20,000 $ 400,000 $ — $ 711,000 Variable rate 20,000 — — — — — 20,000 Total $ 20,000 $ — $ 291,000 $ 20,000 $ 400,000 $ — $ 731,000 Each advance is payable at its maturity date. Advances paid early are subject to a prepayment penalty. At December 31, 2022, FHLB advances included $20.0 million in overnight borrowings, $611.0 million in term advances and $100.0 million in term advances with a put feature. The putable advances have a 5-year term but can be called quarterly until maturity at the option of the FHLB beginning December 6, 2023. FHLB advances are collateralized by a blanket lien on all real estate loans. Our secured borrowing capacity with the FHLB totaled $1.99 billion based on qualifying loans with an aggregate unpaid principal balance of $2.96 billion as of that date. The Bank has additional borrowing capacity with the FHLB of $162.4 million based on investment securities pledged with a carrying value of $214.4 million. As of December 31, 2022, the available secured borrowings from FHLB totaled $1.06 billion. In June 2020, we repaid early a $100.0 million FHLB term advance with an interest rate of 2.07% and incurred a $2.5 million debt extinguishment fee that is included in other noninterest expense in the consolidated statements of operations. Additionally, in June 2020 we refinanced $111.0 million of our term advances into lower market interest rates. The Bank’s investment in capital stock of the FHLB of San Francisco totaled $22.6 million and $17.3 million at December 31, 2022 and 2021. The following table presents financial data of FHLB advances as of the dates or for the periods indicated: As of or For the Year Ended December 31, ($ in thousands) 2022 2021 2020 Weighted-average interest rate at end of year 3.02 % 2.19 % 2.15 % Average interest rate during the year 2.87 % 2.82 % 2.41 % Average balance $ 528,590 $ 426,875 $ 749,195 Maximum amount outstanding at any month-end $ 771,000 $ 641,000 $ 1,210,000 Balance at end of year (1) $ 731,000 $ 481,000 $ 546,000 (1) Excludes $3.7 million, $4.9 million and $6.2 million of unamortized debt issuance costs at December 31, 2022, 2021 and 2020. FRB Advances At December 31, 2022 and 2021, the Bank had borrowing capacity with the FRBSF of $949.1 million and $455.4 million, including the secured borrowing capacity through the Federal Reserve Discount Window and BIC program. Borrowings under the BIC program are overnight advances with interest chargeable at the discount window (“primary credit”) borrowing rate. At December 31, 2022, the Bank had pledged certain qualifying loans with an unpaid principal balance of $1.31 billion and securities with a carrying value of $122.6 million as collateral for these secured lines of credit. At December 31, 2021, the Bank had pledged certain qualifying loans with an unpaid principal balance of $813.8 million and securities with a carrying value of $8.9 million as collateral for these secured lines of credit. There were no borrowings from the Federal Reserve Discount Window and no borrowings under the BIC program for the years ended December 31, 2022 and 2021. The Bank’s investment in capital stock of the Federal Reserve totaled $34.5 million and $27.3 million at December 31, 2022 and 2021. Other Borrowings The Bank maintained available unsecured federal funds lines with five correspondent banks totaling $210.0 million, with no outstanding borrowings at December 31, 2022 and 2021. The Bank also has the ability to access unsecured overnight borrowings from various financial institutions through the AFX platform. The availability of such unsecured borrowings fluctuates regularly and are subject to the counterparties discretion and totaled $445.0 million and $441.0 million at December 31, 2022 and 2021. Borrowings under the AFX totaled zero and $25.0 million at December 31, 2022 and 2021. In December 2021, the holding company entered into a $50.0 million revolving line of credit, which was renewed in December 2022. The line of credit matures on December 18, 2023 and is subject to certain operational and financial covenants. We have the option to select paying interest using either (i) Prime Rate or (ii) SOFR + 1.85% and are subject to an unused commitment fee of 0.40% per annum. There were no borrowings outstanding under this line of credit at December 31, 2022 and 2021, and we were in compliance with all covenants. The Bank also maintained repurchase agreements and had no outstanding securities sold under such agreements at December 31, 2022 and 2021. Availabilities and terms on repurchase agreements are subject to the counterparties' discretion and the pledging of additional investment securities.

LONG-TERM DEBT

LONG-TERM DEBT	12 Months Ended
	Dec. 31, 2022
Debt Disclosure [Abstract]
LONG-TERM DEBT	LONG-TERM DEBT The following table presents our long-term debt as of the dates indicated: December 31, 2022 2021 ($ in thousands) Interest Rate Maturity Date Par Value Unamortized Debt Issuance Cost and Discount Par Value Unamortized Debt Issuance Cost and Discount Senior notes 5.250% 4/15/2025 $ 175,000 $ (722) $ 175,000 $ (1,014) Subordinated notes 4.375% 10/30/2030 85,000 (1,899) 85,000 (2,127) PMB Statutory Trust III, junior subordinated debentures LIBOR + 3.40% 9/26/2032 7,217 — 7,217 — PMB Capital Trust III, junior subordinated debentures LIBOR + 2.00% 10/8/2034 10,310 — 10,310 — Total $ 277,527 $ (2,621) $ 277,527 $ (3,141) Senior Notes The Senior Notes are unsecured debt obligations and rank equally with our other present and future unsecured unsubordinated obligations. We make interest payments on the Senior Notes semi-annually in arrears. We have the option to redeem the Senior Notes either in whole or in part on or after January 15, 2025 (i.e., 90 days prior to the maturity date). Notification of no less than 30 nor more than 60 days is required for redemption. The Senior Notes will be redeemable at a price equal to 100% of the principal amount of the Senior Notes to be redeemed plus accrued and unpaid interest to the date of redemption. The Senior Notes were issued under the Senior Debt Securities Indenture, dated as of April 23, 2012 (the “Senior Notes Base Indenture”), as supplemented by the Second Supplemental Indenture dated as of April 6, 2015 (the “Senior Notes Supplemental Indenture” and together with the “Senior Notes Base Indenture”, the “Senior Notes Indenture”). The Senior Notes Indenture contains several covenants which, among other things, restrict our ability and the ability of our subsidiaries to dispose of or incur liens on the voting stock of certain subsidiaries and also contains customary events of default. We were in compliance with all covenants under the Senior Notes Indenture at December 31, 2022. Subordinated Notes On October 30, 2020, we completed the issuance and sale of $85.0 million aggregate principal amount of our 4.375% fixed-to-floating rate subordinated notes due October 30, 2030 (the “Subordinated Notes”). Net proceeds after debt issuance costs were approximately $82.6 million. The Subordinated Notes are unsecured debt obligations and subordinated to our present and future Senior Debt (as defined in the Subordinated Notes Indenture (as defined below)) and subordinated to all of our subsidiaries’ present and future indebtedness and other obligations. The Subordinated Notes bear interest at an initial fixed rate of 4.375% per annum, payable semi-annually in arrears. From and including October 30, 2025 to, but excluding, the maturity date or the date of earlier redemption, the Subordinated Notes bear interest at a floating rate per annum equal to a benchmark rate, which is expected to be 3-Month Term SOFR, plus a spread of 419.5 basis points, payable quarterly in arrears. We may, at our option, redeem the Subordinated Notes in whole or in part on October 30, 2025 and on any interest payment date thereafter. We may also, at our option, redeem the Subordinated Notes at any time, including prior to October 30, 2025, in whole but not in part, upon the occurrence of certain events. Any redemption of the Subordinated Notes will be subject to obtaining the prior approval of the FRB to the extent then required under the rules of the FRB, and will be at a redemption price equal to 100% of the principal amount of the Subordinated Notes plus any accrued and unpaid interest to, but excluding, the redemption date. The Subordinated Notes were issued under the Subordinated Debt Securities Indenture, dated as of October 30, 2020 (the “Subordinated Notes Base Indenture”), as supplemented by the Supplemental Indenture relating to the Subordinated Notes, dated as of October 30, 2020 (the “Subordinated Notes Supplemental Indenture,” and together with the Subordinated Notes Base Indenture, the “Subordinated Notes Indenture”). The Subordinated Notes Indenture contains several covenants and customary events of default. We were in compliance with all covenants under the Subordinated Notes Indenture at December 31, 2022. Junior Subordinated Debentures In connection with the PMB Acquisition, we assumed PMB's junior subordinated debentures. PMB had previously formed two grantor trusts to sell and issue to institutional investors floating rate trust preferred securities (“trust preferred securities”). The net proceeds from the sales of the trust preferred securities were used in exchange for PMB's issuance to the grantor trusts of PMB's junior subordinated floating rate debentures (the “Debentures”). The payment terms of the Debentures are used by the grantor trusts to make the payments that come due to the holders of the trust preferred securities pursuant to the terms of those securities. The Debentures also were pledged by the grantor trusts as security for the payment obligations of the grantor trusts under the trust preferred securities.

INCOME TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2022
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES The following table presents the components of income tax expense of continuing operations for the periods indicated: Year Ended December 31, ($ in thousands) 2022 2021 2020 Current income taxes: Federal $ 13,290 $ 7,966 $ 7,332 State 15,577 6,466 3,713 Total current income tax expense 28,867 14,432 11,045 Deferred income taxes: Federal 17,992 4,950 (5,663) State 1,086 894 (3,596) Total deferred income tax expense (benefit) 19,078 5,844 (9,259) Income tax expense $ 47,945 $ 20,276 $ 1,786 The following table presents a reconciliation of the recorded income tax expense of continuing operations to the amount of taxes computed by applying the applicable statutory Federal income tax rate of 21.0% to income from continuing operations before income taxes for the years ended December 31, 2022, 2021, and 2020: Year Ended December 31, 2022 2021 2020 Computed expected income tax expense at Federal statutory rate 21.0 % 21.0 % 21.0 % Increase (decrease) resulting from: Proportional amortization 2.2 % 4.3 % 24.1 % Income tax credits (investment tax credits and other) (2.8) % (5.5) % (30.6) % Other permanent book-tax differences 0.5 % 0.9 % 1.9 % State tax expense, net of federal benefit 7.8 % 7.0 % 0.6 % Bank owned life insurance policies (0.4) % (0.7) % (3.6) % Equity compensation (windfall) shortfall tax impact (0.1) % (2.2) % 2.2 % Reserve for uncertain tax positions — % — % (0.9) % Other, net 0.2 % (0.3) % (2.3) % Effective tax rates 28.4 % 24.5 % 12.4 % Our effective tax rate for the year ended December 31, 2022 was higher than the effective tax rate for the year ended December 31, 2021 due mainly to (i) higher pre-tax income and (ii) lower tax benefit from share-based awards of $2.3 million, primarily from 2021 including a $2.5 million tax benefit from share-based awards, including the exercise of all previously issued outstanding stock appreciation rights. Our effective tax rate for the year ended December 31, 2021 was higher than the effective tax rate for the year ended December 31, 2020 due mainly to (i) higher pre-tax income, and (ii) lower net tax effects of our qualified affordable housing partnerships, offset by (iii) higher tax benefit from share-based awards of $2.5 million, primarily from the exercise of all previously issued outstanding stock appreciation rights in 2021. At December 31, 2022, we had available gross unused federal NOL carryforwards of $346 thousand that may be applied against future taxable income through 2031. At December 31, 2022, we had available gross unused state NOL carryforwards of $24.6 million that may be applied against future taxable income through 2036. Utilization of these NOL carryforwards are subject to annual limitations set forth in Section 382 of the U.S. Internal Revenue Code. In addition, as of December 31, 2022 and 2021, we had income tax credit carryforwards of $2.5 million and $23.0 million. These tax credits, if unused, will expire in 2042. The following table presents the tax effects of temporary differences that give rise to significant portions of deferred tax assets and deferred tax liabilities as of the dates indicated: December 31, ($ in thousands) 2022 2021 Deferred tax assets: Allowance for loan losses $ 27,207 $ 29,746 Stock-based compensation expense 1,427 1,181 Accrued expenses 3,180 6,198 Loan repurchase reserve 864 1,256 Federal net operating losses 73 172 State net operating losses 1,950 2,762 Federal income tax credits 2,452 23,045 Unrealized loss on securities available-for-sale 16,488 — Deferred loan fees 1,580 1,692 Prior year state tax deduction 3,155 1,648 Lease liability 9,577 11,752 Other deferred tax assets 4,810 4,897 Total deferred tax assets 72,763 84,349 Deferred tax liabilities: Unrealized gain on securities available-for-sale — (3,172) Investments in partnerships (2,130) (8,857) Mortgage servicing rights (165) (130) Amortization of intangible assets (78) (47) Deferred loan costs (5,100) (4,577) Depreciation on premises and equipment (6,336) (4,916) Right of use asset (8,322) (10,240) Other deferred tax liabilities (114) (1,636) Total deferred tax liabilities (22,245) (33,575) Valuation allowance — — Net deferred tax assets $ 50,518 $ 50,774 Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion, or all, of the deferred tax asset will not be realized. In assessing the realization of deferred tax assets, management will continue to evaluate both positive and negative evidence on a quarterly basis, including considering the four possible sources of future taxable income: (i) future reversal of existing taxable temporary differences, (ii) future taxable income exclusive of reversing temporary differences and carryforwards, (iii) taxable income in prior carryback year(s), and (iv) future tax planning strategies. Based on this analysis, management determined, it was more likely than not, that all of the deferred tax assets would be realized; therefore, no valuation allowance was provided against the net deferred tax assets at December 31, 2022 and 2021. We believe that our future reversing taxable temporary differences, our ability to utilize tax credits, and our projection of future taxable income should be considered significant positive evidence that the deferred tax assets for income tax credits will be realized in future periods prior to their expiration dates. ASC 740-10-25 relates to the accounting for uncertainty in income taxes recognized in an enterprise’s financial statements. It prescribes a threshold and a measurement process for recognizing in the financial statements a tax position taken or expected to be taken in a tax return and also provides guidance on de-recognition, classification, interest and penalties, accounting in interim periods, disclosure and transition. We had unrecognized tax benefits of $816 thousand and $925 thousand at December 31, 2022 and 2021. We do not believe that the unrecognized tax benefits will change materially within the next twelve months. As of December 31, 2022, the total unrecognized tax benefit that, if recognized, would impact the effective tax rate was $599 thousand. At December 31, 2022 and 2021, we had no accrued interest or penalties, respectively. The table below summarizes the activity related to our unrecognized tax benefits for the periods indicated: Year Ended December 31, ($ in thousands) 2022 2021 2020 Beginning balance $ 925 $ 924 $ 977 Decrease related to prior year tax positions (60) (59) (6) Increase in current year tax positions — 60 120 Decrease related to lapsing of statute of limitations (49) — (167) Ending balance $ 816 $ 925 $ 924 In the event we are assessed interest and/or penalties by federal or state tax authorities, such amounts will be classified on the consolidated financial statements as income tax expense. We are subject to U.S. federal income tax as well as income tax in multiple state jurisdictions. The statute of limitations for examination by U.S. federal taxing authorities has expired for tax years before 2019. The statute of limitations for the assessment of California franchise taxes has expired for tax years before 2018 (other state income and franchise tax statutes of limitations vary by state). We account for low income housing tax credit investments under the proportional amortization method. The aggregate funding commitment in these investments totaled $73.0 million and the unfunded portion was $17.5 million as of December 31, 2022. The carrying value of these investments was $45.7 million and $39.0 million at December 31, 2022 and 2021. The proportional amortization of these investments amounted to $4.9 million, $4.2 million and $5.3 million for the years ended December 31, 2022, 2021 and 2020. The tax deduction from these investments totaled $4.8 million, $3.7 million and $7.2 million in 2022, 2021 and 2020. The unused tax credit carryforwards for these investments totaled $2.3 million and $13.2 million as of December 31, 2022 and 2021. For additional information on qualified affordable housing investments, see Note 20 — Variable Interest Entities .

LOAN REPURCHASE RESERVE

LOAN REPURCHASE RESERVE	12 Months Ended
	Dec. 31, 2022
Mortgage Banking Activities [Abstract]
LOAN REPURCHASE RESERVE	LOAN REPURCHASE RESERVE The following table presents a summary of activity in the loan repurchase reserve for the periods indicated: Year Ended December 31, ($ in thousands) 2022 2021 2020 Balance at beginning of year $ 4,348 $ 5,515 $ 6,201 Subsequent change in the reserve (1,004) (948) (686) Utilization of reserve for loan repurchases (355) (219) — Balance at end of year $ 2,989 $ 4,348 $ 5,515 We believe that our obligations for loan repurchases or loss reimbursements were adequately reserved for at December 31, 2022.

DERIVATIVE INSTRUMENTS

DERIVATIVE INSTRUMENTS	12 Months Ended
	Dec. 31, 2022
Derivative Instruments and Hedging Activities Disclosure [Abstract]
DERIVATIVE INSTRUMENTS	DERIVATIVE INSTRUMENTS We use derivative instruments and other risk management techniques to reduce our exposure to adverse fluctuations in interest rates and foreign currency exchange rates in accordance with our risk management policies and to certain loan clients to allow them to hedge the risk of rising interest rates on their variable rate loans. Refer to Note 1 — Significant Accounting Policies for additional information on our derivative instruments. During the years ended December 31, 2022, 2021 and 2020, changes in fair value of interest rate swaps on loans and foreign exchange contracts were a net gain (loss) of $216 thousand, $295 thousand, and $(200) thousand, and were included in other income on the consolidated statements of operations. The following table presents the notional amount and fair value of our derivative instruments included in the consolidated statements of financial condition as of the dates indicated. Note 3 — Fair Values of Financial Instruments contains further disclosures pertaining to the fair value of derivatives. December 31, 2022 2021 ($ in thousands) Notional Amount Fair Value (1) Notional Amount Fair Value (1) Derivative assets: Interest rate swaps on loans $ 33,694 $ 2,134 $ 58,834 $ 3,390 Foreign exchange contracts 5,885 158 4,725 175 Total included in assets $ 39,579 $ 2,292 $ 63,559 $ 3,565 Derivative liabilities: Interest rate swaps on loans $ 33,694 $ 2,107 $ 58,834 $ 3,594 Foreign exchange contracts 5,885 144 4,725 146 Total included in liabilities $ 39,579 $ 2,251 $ 63,559 $ 3,740 (1) The fair value of interest rate swaps on loans and foreign exchange contracts are included in 'other assets' and 'accrued expenses and other liabilities', respectively, in the accompanying consolidated statements of financial condition.

EMPLOYEE STOCK COMPENSATION

EMPLOYEE STOCK COMPENSATION	12 Months Ended
	Dec. 31, 2022
Share-Based Payment Arrangement [Abstract]
EMPLOYEE STOCK COMPENSATION	EMPLOYEE STOCK COMPENSATION On May 31, 2018, our stockholders approved the Company's 2018 Omnibus Stock Incentive Plan (“2018 Omnibus Plan”). The 2018 Omnibus Plan provides that the maximum number of shares available for awards is 4,417,882. As of December 31, 2022, 2,131,185 shares were available for future awards under the 2018 Omnibus Plan. Stock-based Compensation Expense The following table presents total stock-based compensation expense and the related tax benefits for the periods indicated: Year Ended December 31, ($ in thousands) 2022 2021 2020 Restricted stock awards and units 6,197 5,295 5,777 Stock options — — 4 Total stock-based compensation expense $ 6,197 $ 5,295 $ 5,781 Related tax benefits $ 1,790 $ 1,530 $ 1,703 Total stock-based compensation expense represents the cost of service-based restricted stock units, performance-based restricted stock awards and awards with market conditions. At December 31, 2022, unrecognized stock-based compensation expense related to restricted stock awards and restricted stock units totaled $11.9 million and will be recognized over a weighted average remaining period of 2.7 years. Restricted Stock Awards and Restricted Stock Units We have granted restricted stock awards and restricted stock units to certain employees, officers, and directors. The restricted stock awards and units are measured based on grant-date fair value, which generally reflect the closing price of our stock on the date of grant. For awards containing market conditions, we engage a third party to perform a valuation analysis using a Monte Carlo simulation model to determine grant-date fair value. The restricted stock awards and units fully vest after a specified period (generally ranging from one The following table presents unvested restricted stock awards and restricted stock units activity for the periods indicated: Year Ended December 31, 2022 2021 2020 Number of Shares Weighted-Average Price per Share Number of Shares Weighted-Average Price per Share Number of Shares Weighted-Average Price per Share Outstanding at beginning of year 649,010 $ 17.17 848,302 $ 14.42 923,482 $ 15.74 Granted (1) 1,073,888 $ 13.67 297,592 $ 19.88 358,593 $ 13.85 Vested (2) (276,863) $ 16.24 (388,387) $ 14.01 (331,998) $ 15.83 Forfeited (3) (42,790) $ 17.86 (108,497) $ 14.40 (101,775) $ 15.43 Outstanding at end of year 1,403,245 $ 14.68 649,010 $ 17.17 848,302 $ 14.42 (1) There were 782,451, 66,472 and 78,771 performance stock units included in shares granted for the years ended December 31, 2022, 2021 and 2020. (2) There were 42,440, 77,327 and 18,473 performance stock units included in vested shares for the years ended December 31, 2022, 2021 and 2020. (3) There were 9,428, 48,803 and 24,242 performance stock units included in forfeited shares for the years ended December 31, 2022, 2021 and 2020. Performance stock units granted in the year ended December 31, 2022 included 713,326 shares which will be issued upon achievement of both (a) our common stock achieving a twenty-day volume-weighted average price of $35 per share within four years from the date of grant, and (b) the grantees' continued service through the fourth anniversary of the grants. Compensation expense to be recognized over the expected life of this grant totaled $6.0 million, of which $5.2 million was unrecognized as of December 31, 2022. Stock Options We have issued stock options to certain employees, officers, and directors. Stock options are issued at the closing market price immediately before the grant date and generally have a three seven The following tables represents stock option activity for periods indicated: Year Ended December 31, ($ in thousands, except per share data) 2022 2021 2020 Fair value of options vested $ — $ — $ 8 Total intrinsic value of options exercised $ — $ 191 $ 29 Cash received from options exercised $ — $ 300 $ — The following table represents vested stock option activity and weighted-average exercise price per share at and for the periods indicated: Year Ended December 31, 2022 2021 2020 Number of Shares Weighted-Average Exercise Price per Share Number of Shares Weighted-Average Exercise Price per Share Number of Shares Weighted-Average Exercise Price per Share Outstanding at beginning of year 14,904 $ 13.05 55,069 $ 13.96 62,521 $ 13.85 Exercised — $ — (40,165) $ 14.30 (7,452) $ 13.05 Forfeited — $ — — $ — — $ — Outstanding at end of year 14,904 $ 13.05 14,904 $ 13.05 55,069 $ 13.96 Exercisable at end of year 14,904 $ 13.05 14,904 $ 13.05 55,069 $ 13.96 The following table represents changes in unvested stock options and related information at and for the periods indicated: Year Ended December 31, 2022 2021 2020 Number of Shares Weighted-Average Exercise Price per Share Number of Shares Weighted-Average Exercise Price per Share Number of Shares Weighted-Average Exercise Price per Share Outstanding at beginning of year — $ — — $ — 2,248 $ 13.75 Vested — $ — — $ — (2,248) $ 13.75 Outstanding at end of year — $ — — $ — — $ — The following table presents a summary of stock options outstanding as of December 31, 2022: Options Outstanding and Exercisable ($ in thousands) Number of Shares Intrinsic Value Weighted-Average Exercise Price per Share Weighted-Average Remaining Contractual Life $10.90 to $12.33 3,672 18 $ 10.90 1.5 years $12.34 to $13.75 11,232 24 $ 13.75 2.5 years Total 14,904 $ 43 $ 13.05 2.3 years Stock Appreciation Rights On August 21, 2012, we granted to the then, and now former, chief executive officer, ten-year stock appreciation rights (“SARs”), which were fully exercised during the first quarter of 2021 resulting in the issuance of 305,772 shares of voting common stock. In connection with the exercise of the SARs, we recognized a tax benefit of $2.1 million (refer to Note 13 - Income Taxes ). There are no outstanding SARs at December 31, 2022 and 2021. The following table represents SARs activity and the weighted average exercise price per share as of and for the periods indicated: Year Ended December 31, 2022 2021 2020 Number of Shares Weighted-Average Exercise Price per Share Number of Shares Weighted-Average Exercise Price per Share Number of Shares Weighted-Average Exercise Price per Share Outstanding at beginning of year — $ — 1,559,012 $ 11.60 1,559,012 $ 11.60 Exercised — $ — (1,559,012) $ 11.60 — $ — Outstanding at end of year — $ — — $ — 1,559,012 $ 11.60 Exercisable at end of year — $ — — $ — 1,559,012 $ 11.60

EMPLOYEE BENEFIT PLANS

EMPLOYEE BENEFIT PLANS	12 Months Ended
	Dec. 31, 2022
Retirement Benefits [Abstract]
EMPLOYEE BENEFIT PLANS	EMPLOYEE BENEFIT PLANSWe have a 401(k) plan (the 401(k) Plan) whereby all employees may participate. Employees may contribute up to 100% of their compensation subject to certain limits based on federal tax laws. We make an enhanced safe-harbor matching contribution equal to 100% of the first 4% of the employee’s deferral rate not to exceed 4% of the employee’s compensation. The safe-harbor matching contribution is fully vested by the participant when made.For the years ended December 31, 2022, 2021 and 2020, expense attributable to our 401(k) plan amounted to $2.8 million, $2.3 million and $2.1 million.

STOCKHOLDERS' EQUITY

STOCKHOLDERS' EQUITY	12 Months Ended
	Dec. 31, 2022
Equity [Abstract]
STOCKHOLDERS' EQUITY	STOCKHOLDERS’ EQUITY Preferred Stock We are authorized to issue 50,000,000 shares of preferred stock with par value of $0.01 per share. Preferred shares rank senior to common shares both as to dividends and liquidation preference but generally have no voting rights. All of our shares of preferred stock have a $1,000 per share liquidation preference, and there were no preferred shares outstanding at December 31, 2022. The following table presents our outstanding preferred stock as of the dates indicated: December 31, 2022 2021 ($ in thousands) Shares Authorized and Outstanding Liquidation Preference Carrying Value Shares Authorized and Outstanding Liquidation Preference Carrying Value Series E 7.00% non-cumulative perpetual — — — 98,702 98,702 94,956 Total — $ — $ — 98,702 $ 98,702 $ 94,956 During recent years, we repurchased and redeemed Series D and Series E Depositary Shares, each representing a 1/40th interest in a share of Series D and Series E Preferred Stock. When the consideration paid to repurchase or redeem depositary shares exceeds such depositary shares' carrying value, the difference reduces net income allocated to common stockholders. When the consideration paid to repurchase depositary shares is less than such depositary shares' carrying value, the difference increases net income allocated to common stockholders. Redemptions of depositary shares are typically at par value. The following table summarizes repurchases and redemptions of these depositary shares during the periods indicated: Year Ended December 31, ($ in thousands) 2022 2021 2020 Series D Preferred Stock: Depositary shares repurchased or redeemed — 3,730,767 134,410 Preferred Stock retired (shares) — 93,269 3,360 Consideration paid $ — $ 93,269 $ 2,698 Carrying value — 89,922 3,240 Impact of preferred stock redemption - Series D Preferred Stock (1) $ — $ 3,347 $ (541) Series E Preferred Stock: Depositary shares repurchased or redeemed 3,948,080 — 70,967 Preferred Stock retired (shares) 98,702 — 1,774 Consideration paid $ 98,703 $ — $ 1,680 Carrying value 94,956 — 1,707 Impact of preferred stock redemption - Series E Preferred Stock (1) $ 3,747 $ — $ (27) Total impact of preferred stock redemption (1) $ 3,747 $ 3,347 $ (568) (1) Impact of redemption includes both shares repurchased in the open market at a premium or discount and shares redeemed at par on an eligible call date. Series D Preferred Stock During the first quarter of 2021, we redeemed all of our outstanding Series D Depositary Shares, resulting in an impact of preferred stock redemption of $3.3 million in the accompanying consolidated statements of operations. Series E Preferred Stock During the first quarter of 2022, we redeemed all of our outstanding Series E Depositary Shares, resulting in an impact of preferred stock redemption of $3.7 million in the accompanying consolidated statements of operations. Common Share Repurchase Program On March 15, 2022, we announced our Board of Directors authorized the repurchase of up to $75 million of our common stock. Purchases were authorized to be made in open-market transactions, in block transactions on or off an exchange, in privately negotiated transactions or by other means as determined by our management and in accordance with the regulations of the SEC. The timing of purchases and the number of shares repurchased under the program depended on a variety of factors including price, trading volume, corporate and regulatory requirements and market conditions. During the year ended December 31, 2022, we completed the authorized common stock repurchase program, with repurchases of 4,212,882 shares at a weighted average price of $17.80, or $74,995,368. The repurchased shares represent approximately 7% of the shares outstanding at the time this program was authorized. On February 10, 2020, we announced that our Board of Directors authorized the repurchase of up to $45 million of our common stock. This repurchase authorization expired on February 10, 2021. There were no repurchases of common shares during the year ended December 31, 2021. During the year ended December 31, 2020, we repurchased 827,584 shares of common stock at a weighted average price of $14.50 per share and an aggregate amount of $12.0 million. Purchases were authorized to be made in open-market transactions, in block transactions on or off an exchange, in privately negotiated transactions, or by other means as determined by our management and in accordance with the regulations of the Securities and Exchange Commission. The timing of purchases and the number of shares repurchased under the program depended on a variety of factors including price, trading volume, corporate and regulatory requirements, and market conditions. Change in Accumulated Other Comprehensive Income (Loss) Our AOCI includes unrealized gain (loss) on securities available-for-sale. Changes to AOCI are presented net of the tax effect as a component of stockholders' equity. Reclassifications from AOCI occur when a security is sold, called or matures and are recorded on the consolidated statements of operations either as a gain or loss. The following table presents changes to AOCI for the periods indicated: Year Ended December 31, ($ in thousands) 2022 2021 2020 Unrealized (loss) gain on securities available-for -sale Balance at beginning of period $ 7,743 $ 7,746 $ (11,900) Unrealized (loss) gain on securities available-for-sale: Unrealized (loss) gain arising during the period (76,556) (7) 29,867 Reclassification adjustment from other comprehensive income 7,692 — (2,011) Total unrealized (loss) gain on securities available-for-sale (68,864) (7) 27,856 Amortization of unrealized loss of available-for-sale securities transferred to held-to-maturity 860 — — Tax effect of current period changes 19,664 4 (8,210) Total changes, net of taxes (48,340) (3) 19,646 Balance at end of period $ (40,597) $ 7,743 $ 7,746

REGULATORY CAPITAL MATTERS

REGULATORY CAPITAL MATTERS	12 Months Ended
	Dec. 31, 2022
Federal Home Loan Banks [Abstract]
REGULATORY CAPITAL MATTERS	REGULATORY CAPITAL MATTERS The Company and the Bank are subject to regulatory capital requirements administered by federal banking agencies. Capital adequacy guidelines and prompt corrective action regulations involve quantitative measures of assets, liabilities, and certain off-balance sheet items calculated under regulatory accounting practices. Capital amounts and classifications are also subject to qualitative judgments by regulators. Failure to meet capital requirements can initiate regulatory action. Management believes as of December 31, 2022, the Company and the Bank met all capital adequacy requirements to which they were then subject. With respect to the Bank, prompt corrective action regulations provide five classifications: well-capitalized, adequately capitalized, undercapitalized, significantly undercapitalized, and critically undercapitalized, although these terms are not used to represent overall financial condition. Depending on the regulatory capital levels, banks are subject to limitations such as requiring regulatory approval to accept brokered deposits if an institution is only adequately capitalized or limiting capital distributions or asset growth and expansion and requiring a capital restoration plan if an institution is undercapitalized. At December 31, 2022, the most recent regulatory notification categorized the Bank as well-capitalized under the regulatory framework for prompt corrective action. There are no conditions or events since that notification that management believes would have changed our classification. In addition to the minimum CET1, Tier 1, total capital and leverage ratios, the Company and the Bank must maintain a capital conservation buffer consisting of additional CET1 capital greater than 2.5% of risk-weighted assets above the required minimum risk-based capital levels in order to avoid limitations on paying dividends, engaging in share repurchases, and paying discretionary bonuses. Inclusive of the fully phased-in capital conservation buffer, the CET1, Tier 1 risk-based capital and total risk-based capital ratio minimums are 7.0%, 8.5% and 10.5%, respectively. The following table presents the regulatory capital amounts and ratios for the Company and the Bank as of the dates indicated: Minimum Capital Requirements Minimum Required to Be Well-Capitalized Under Prompt Corrective Action Provisions ($ in thousands) Amount Ratio Amount Ratio Amount Ratio December 31, 2022 Banc of California, Inc. Total risk-based capital $ 1,069,180 14.21 % $ 601,941 8.00 % N/A N/A Tier 1 risk-based capital 887,717 11.80 % 451,456 6.00 % N/A N/A Common equity tier 1 capital 887,717 11.80 % 338,592 4.50 % N/A N/A Tier 1 leverage 887,717 9.70 % 365,892 4.00 % N/A N/A Banc of California, NA Total risk-based capital $ 1,201,884 16.02 % $ 600,116 8.00 % $ 750,145 10.00 % Tier 1 risk-based capital 1,121,049 14.94 % 450,087 6.00 % 600,116 8.00 % Common equity tier 1 capital 1,121,049 14.94 % 337,565 4.50 % 487,594 6.50 % Tier 1 leverage 1,121,049 12.25 % 365,989 4.00 % 457,486 5.00 % December 31, 2021 Banc of California, Inc. Total risk-based capital $ 1,140,480 14.98 % $ 609,062 8.00 % N/A N/A Tier 1 risk-based capital 955,747 12.55 % 456,796 6.00 % N/A N/A Common equity tier 1 capital 860,841 11.31 % 342,597 4.50 % N/A N/A Tier 1 leverage 955,747 10.37 % 368,610 4.00 % N/A N/A Banc of California, NA Total risk-based capital $ 1,195,050 15.71 % $ 608,740 8.00 % $ 760,925 10.00 % Tier 1 risk-based capital 1,110,767 14.60 % 456,555 6.00 % 608,740 8.00 % Common equity tier 1 capital 1,110,767 14.60 % 342,416 4.50 % 494,601 6.50 % Tier 1 leverage 1,110,767 12.06 % 368,306 4.00 % 460,382 5.00 % Dividend Restrictions Payment of dividends by the Company is subject to guidance provided by the Federal Reserve. That guidance provides that bank holding companies that plan to pay dividends that exceed net earnings for a given period should first consult with the Federal Reserve. To the extent future quarterly dividends exceed quarterly net earnings, payment of dividends in respect of the Company’s common stock will be subject to prior consultation and non-objection from the Federal Reserve. Our principal source of funds for dividend payments is dividends received from the Bank. Federal banking laws and regulations limit the amount of dividends that may be paid without prior approval of regulatory agencies. Under these regulations, in the case of the Bank, the amount of dividends that may be paid in any calendar year is limited to the current year’s net profits, combined with the retained net profits of the preceding two years, subject to the capital requirements described above. Accordingly, any dividend paid to us by the Bank would be limited by the need to maintain its well capitalized status plus the capital buffer in order to avoid additional dividend restrictions. As described below, any near term dividend by the Bank will require OCC approval. During the year ended December 31, 2022, the Bank paid $126.0 million in dividends to Banc of California, Inc. During the years ended December 31, 2022, 2021 and 2020, we declared and paid dividends on our common stock of $0.24 per share, representing a quarterly dividend of $0.06 per share. During the years ended December 31, 2022, 2021 and 2020, we paid common stock dividends of $14.5 million, $12.8 million and $11.8 million. In addition to our common stock dividends, during the years ended December 31, 2022, 2021 and 2020, we paid preferred stock dividends of $1.7 million, $8.3 million and $13.9 million.

VARIABLE INTEREST ENTITIES

VARIABLE INTEREST ENTITIES	12 Months Ended
	Dec. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
VARIABLE INTEREST ENTITIES	VARIABLE INTEREST ENTITIES We hold ownership interests in alternative energy partnerships, qualified affordable housing partnerships and other CRA investments and have a variable interest in a multifamily securitization trust. We evaluate our interests in these entities to determine whether they meet the definition of a VIE and whether we are required to consolidate these entities. A VIE is consolidated by its primary beneficiary, which is the party that has both (i) the power to direct the activities that most significantly impact the economic performance of the VIE and (ii) a variable interest that could potentially be significant to the VIE. To determine whether or not a variable interest we hold could potentially be significant to the VIE, we consider both qualitative and quantitative factors regarding the nature, size, and form of our involvement with the VIE. We have determined that our interests in these entities meet the definition of variable interests; however none of the VIE's meet the criteria for consolidation. Unconsolidated VIEs Alternative Energy Partnerships We invested in certain alternative energy partnerships (limited liability companies) formed to provide sustainable energy projects that are designed to generate a return primarily through the realization of federal tax credits (energy tax credits). These entities were formed to invest in newly established residential and commercial solar leases and power purchase agreements. As a result of our investments, we have the right to certain investment tax credits and tax depreciation benefits (recognized on the flow-through income statement method in accordance with ASC Topic 740), and to a lesser extent, cash flows generated from the installed solar systems leased to individual consumers for a fixed period of time. While our interest in the alternative energy partnerships meets the definition of a VIE in accordance with ASC Topic 810, we have determined that we are not the primary beneficiary because we do not have the power to direct the activities that most significantly impact the economic performance of the entities including operational and credit risk management activities. As we are not the primary beneficiary, we did not consolidate the entities. We use the HLBV method to account for our investments in alternative energy partnerships as an equity investment. Under the HLBV method, an equity method investor determines its share of an investee's net earnings by comparing its claim on the investee's book value at the beginning and end of the period, assuming the investee were to liquidate all assets at their U.S. GAAP amounts and distribute the resulting cash to creditors and investors under their respective priorities. The difference between the calculated liquidation distribution amounts at the beginning and the end of the reporting period, after adjusting for capital contributions and distributions, is our share of the earnings or losses from the equity investment for the period. To account for the tax credits earned on investments in alternative energy partnerships, we use the flow-through income statement method. Under this method, the tax credits are recognized as a reduction to income tax expense and the initial book-tax differences in the basis of the investments are recognized as additional tax expense in the year they are earned. Investments in alternative energy partnerships totaled $21.4 million and $25.9 million at December 31, 2022 and 2021. The following table presents information regarding activity in our alternative energy partnerships for the periods indicated: Year Ended December 31, ($ in thousands) 2022 2021 2020 Fundings $ — $ — $ 3,631 Return of capital 2,165 2,293 2,094 (Loss) gain on investments in alternative energy partnerships (2,313) 204 365 Tax (benefit) expense recognized from HLBV application (668) 59 45 The following table represents the carrying value of the associated unconsolidated assets and liabilities and the associated maximum loss exposure for alternative energy partnerships as of the dates indicated: ($ in thousands) December 31, December 31, Cash $ 4,110 $ 4,227 Equipment, net of depreciation 237,641 246,421 Other assets 9,838 9,098 Total unconsolidated assets $ 251,589 $ 259,746 Total unconsolidated liabilities $ 11,679 $ 12,129 Maximum loss exposure $ 21,410 $ 25,888 The maximum loss exposure that would be absorbed by us in the event that all of the assets in alternative energy partnerships are deemed worthless is $21.4 million, which is our recorded investment amount at December 31, 2022. We believe that the loss exposure on our investments is reduced considering our return on investment is provided by the cash flows of the underlying client leases and power purchase agreements, and also through significant tax benefits, including the federal tax credit carryover that resulted from the investments. In addition, our exposure is further limited as the arrangements include a transition manager to support any transition of the solar company sponsor, whose role includes that of the servicer and operation and maintenance provider, in the event the sponsor would be required to be removed from its responsibilities (e.g., bankruptcy, breach of contract, etc.). Qualified Affordable Housing Partnerships - Low Income Housing Tax Credits We invest in limited partnerships that operate qualified affordable housing projects that qualify for low income housing tax credits. The returns on these investments are generated primarily through allocated federal tax credits and other tax benefits. In addition, LIHTC investments contribute to our compliance with the Community Reinvestment Act. These limited partnerships are considered to be VIEs, because either (i) they do not have sufficient equity investment at risk or (ii) the limited partners with equity at risk do not have substantive kick-out rights through voting rights or substantive participating rights over the general partner. As a limited partner, we are not the primary beneficiary because the general partner has the ability to direct the activities of the VIEs that most significantly impact their economic performance. As a result, we do not consolidate these partnerships. The following table presents information regarding balances in LIHTC investments for the periods indicated: ($ in thousands) December 31, December 31, Ending balance (1) $ 45,726 $ 38,982 Aggregate funding commitment 72,967 61,278 Total amount funded 55,487 51,014 Unfunded commitment 17,480 10,264 Maximum loss exposure 45,726 38,982 (1) Included in other assets in the accompanying consolidated statements of financial condition. The following table presents information regarding activity in our LIHTC investments for the periods indicated: Year Ended December 31, ($ in thousands) 2022 2021 2020 Fundings $ 4,473 $ 8,023 $ 16,086 Proportional amortization recognized 4,945 4,227 5,253 Income tax credits recognized 5,081 4,604 4,300 Other CRA Investments We invest in other CRA investments that are accounted for using the equity method of accounting or the measurement alternative to fair value for equity investments without a readily determinable fair value. Other CRA investments totaled $85.0 million and $77.6 million at December 31, 2022 and 2021. CRA investments that are accounted for under the equity method investments consist primarily of investments in small business investment companies (SBICs) and limited partnerships which provide affordable housing where ownership percentage exceeds 3%. Under the equity method of accounting, we record our proportionate share of the profits or losses of the investment entity as an adjustment to the carrying value of the investment and as a component of noninterest income. Equity investments that do not meet the criteria to be accounted for under the equity method and do not have a readily determinable fair value are accounted for at cost under the measurement alternative to fair value with adjustments for impairment and observable price changes as applicable. These investments consist primarily of investments in limited partnerships which provide affordable housing where our partnership percentage is less than 3% and other qualifying investments such as CDFI stock. Multifamily Securitization During the third quarter of 2019, we transferred $573.5 million of multifamily loans, through a two-step process, to a third-party depositor which placed the multifamily loans into a third-party trust (a VIE) that issued structured pass-through certificates to investors. The transfer of these loans was accounted for as a sale for financial reporting purposes, in accordance with ASC Topic 860. We determined that we are not the primary beneficiary of this VIE as we do not have the power to direct the activities that will have the most significant economic impact on the entity, therefore we do not consolidate the securitization trust. Our continuing involvement in this securitization is limited to customary obligations associated with the securitization of loans, including the obligation to cure, repurchase, or substitute loans in the event of a material breach in representations. Additionally, we have the obligation to guarantee credit losses up to 12% of the aggregate unpaid principal balances at cut-off date of the securitization. This obligation is supported by a $68.8 million letter of credit between Freddie Mac and the FHLB. The maximum loss exposure that would be absorbed by us in the event that all of the assets in the securitization trust are deemed worthless is $68.8 million, which represents the aforementioned obligation to guarantee credit losses up to 12%. We believe that the loss exposure on the multifamily securitization is reduced by both loan-to-value ratios of the underlying collateral balances and the overcollateralization that exists within the securitization trust. At December 31, 2022, remaining unpaid principal balance on the securitization totaled $114.9 million and we have a $2.0 million repurchase reserve related to this VIE. Capital Trusts - Trust Preferred Securities In connection with the PMB Acquisition, we acquired investments in two grantor trusts. These grantor trusts were originally formed to sell and issue trust preferred securities to institutional investors (Refer to Note 12 - Long-term Debt ). We are not the primary beneficiary, and consequently, these grantor trusts are not consolidated in the consolidated financial statements. At December 31, 2022 and 2021, our investment in these grantor trusts, which is included in other assets in the consolidated statements of financial condition, totaled $527 thousand.

EARNINGS (LOSS) PER COMMON SHAR

EARNINGS (LOSS) PER COMMON SHARE	12 Months Ended
	Dec. 31, 2022
Earnings Per Share [Abstract]
EARNINGS (LOSS) PER COMMON SHARE	EARNINGS (LOSS) PER COMMON SHARE The following table presents computations of basic and diluted EPS for the periods indicated: Year Ended December 31, 2022 2021 2020 ($ in thousands, except per share data) Common Stock Class B Common Stock Common Stock Class B Common Stock Common Stock Class B Common Stock Income from continuing operations $ 119,990 $ 949 $ 61,785 $ 561 $ 12,454 $ 120 Less: income allocated to participating securities — — (113) (1) — — Less: participating securities dividends — — — — (372) (4) Less: preferred stock dividends (1,409) (11) (8,247) (75) (13,737) (132) Less: impact of preferred stock redemption (3,718) (29) (3,317) (30) 563 5 Net income (loss) allocated to common stockholders $ 114,863 $ 909 $ 50,108 $ 455 $ (1,092) $ (11) Weighted-average common shares outstanding - basic 60,324,761 477,321 52,573,659 477,321 49,704,775 477,321 Add: Dilutive effects of restricted stock units 368,952 — 246,556 — — — Add: Dilutive effects of stock options 4,074 — 5,390 — — — Weighted-average common shares outstanding - diluted 60,697,787 477,321 52,825,605 477,321 49,704,775 477,321 Earnings (loss) per common share: Basic $ 1.90 $ 1.90 $ 0.95 $ 0.95 $ (0.02) $ (0.02) Diluted $ 1.89 $ 1.90 $ 0.95 $ 0.95 $ (0.02) $ (0.02) For the years ended December 31, 2022, 2021, and 2020, there were 10,897, 73,199, and 918,188 restricted stock units that were not considered in computing diluted earnings (loss) per common share, because they were anti-dilutive. There were no anti-dilutive stock options for the years ended December 31, 2022 and 2021. For the year ended December 31, 2020, there were 55,252 stock options that were not considered in computing diluted earnings (loss) per common share, because they were anti-dilutive.

LOAN COMMITMENTS AND OTHER RELA

LOAN COMMITMENTS AND OTHER RELATED ACTIVITIES	12 Months Ended
	Dec. 31, 2022
Commitments and Contingencies Disclosure [Abstract]
LOAN COMMITMENTS AND OTHER RELATED ACTIVITIES	LOAN COMMITMENTS AND OTHER RELATED ACTIVITIES Some financial instruments, such as unfunded loan commitments, credit lines, letters of credit, and overdraft protection, are issued to meet customer financing needs. These are agreements to provide credit or to support the credit of others, as long as conditions established in the contract are met prior to their expiration dates. Commitments may expire without being used. Risk of credit loss exists up to the face amount of these instruments. The same credit policies are used to make such commitments as are used for originating loans, including obtaining collateral at exercise of the commitment. The following table presents the contractual amount of financial instruments with off-balance-sheet risk as of the periods indicated: December 31, 2022 2021 ($ in thousands) Fixed Rate Variable Rate Fixed Rate Variable Rate Commitments to extend credit $ 50,193 $ 180,696 $ 37,107 $ 136,921 Unused lines of credit 8,392 1,505,122 6,894 1,699,933 Letters of credit 2,461 7,016 2,553 5,617 Other Commitments At December 31, 2022, we had unfunded commitments of $17.5 million, $8.6 million, and $5.8 million for LIHTC investments, SBIC investments, and other qualified affordable housing investments, respectively. At December 31, 2021, we had unfunded commitments of $10.3 million, $7.1 million and $5.0 million for LIHTC investments, SBIC investments, and other qualified affordable housing investments, respectively.

REVENUE RECOGNITION

REVENUE RECOGNITION	12 Months Ended
	Dec. 31, 2022
Revenue from Contract with Customer [Abstract]
REVENUE RECOGNITION	REVENUE RECOGNITION The following presents noninterest income, segregated by revenue streams, in-scope and out-of-scope of Topic 606 - Revenue From Contracts With Customers , for the periods indicated: Year Ended December 31, ($ in thousands) 2022 2021 2020 Noninterest income In scope of Topic 606 Deposit service fees $ 6,033 $ 3,728 $ 2,264 Debit card fees 1,910 1,760 1,325 Other 1,115 476 220 Noninterest income (in-scope of Topic 606) 9,058 5,964 3,809 Noninterest income (out-of-scope of Topic 606) 8,292 13,412 15,061 Total noninterest income $ 17,350 $ 19,376 $ 18,870 Revenue considered to be within the scope of Topic 606 are discussed below. Deposit Service Fees Service charges on deposit accounts consist of account analysis fees, monthly service fees, check orders, and other deposit related fees. Our performance obligation for account analysis fees and monthly service fees is generally satisfied, and the related revenue recognized, over the period in which the service is provided. Check orders and other deposit account related fees are largely transactional based, and therefore, our performance obligation is satisfied, and related revenue recognized, at a point in time as incurred. Debit Card Fees When clients use their debit cards to pay merchants for goods or services, we retain a fee from the funds collected from the related deposit account and transfer the remaining funds to the payment network for remittance to the merchant. The performance obligation to the merchant is satisfied and the fee is recognized at the point in time when the funds are collected and transferred to the payment network. Other Other noninterest income in scope of ASC 606 primarily consists of other recurring revenue streams including merchant referral commissions and merchant processing revenue net of interchange and other direct expenses. Gains and Losses on Sales of OREO Net gains (losses) on sales of OREO totaling zero, $410 thousand and $(38) thousand for the years ended December 31, 2022, 2021 and 2020 are included in other noninterest expense. Our performance obligation for sale of OREO is the transfer of title and ownership rights of the OREO to the buyer, which occurs at the settlement date when the sale proceeds are received and income is recognized. We do not typically enter into long-term revenue contracts with clients. As of December 31, 2022 and 2021, we did not have any significant contract balances. As of December 31, 2022 and 2021, we did not capitalize any revenue contract acquisition costs.

PARENT COMPANY FINANCIAL STATEM

PARENT COMPANY FINANCIAL STATEMENTS	12 Months Ended
	Dec. 31, 2022
Condensed Financial Information Disclosure [Abstract]
PARENT COMPANY FINANCIAL STATEMENTS	PARENT COMPANY FINANCIAL STATEMENTS The parent company only condensed statements of financial condition as of December 31, 2022 and 2021, and the related condensed statements of operations and condensed statements of cash flows for the years ended December 31, 2022, 2021, and 2020 are presented below: Condensed Statements of Financial Condition December 31, ($ in thousands) 2022 2021 ASSETS Cash and cash equivalents $ 25,897 $ 98,851 Other assets 22,813 29,688 Investment in subsidiaries 1,191,951 1,220,368 Total assets $ 1,240,661 $ 1,348,907 LIABILITIES AND STOCKHOLDERS’ EQUITY Long-term debt, net $ 274,906 $ 274,386 Accrued expenses and other liabilities 6,137 9,231 Stockholders’ equity 959,618 1,065,290 Total liabilities and stockholders’ equity $ 1,240,661 $ 1,348,907 Condensed Statements of Operations Year Ended December 31, ($ in thousands) 2022 2021 2020 Income Dividends from subsidiaries $ 126,000 $ 78,000 $ 37,000 Legal settlement income — — 2,013 Other operating income 167 212 211 Total income 126,167 78,212 39,224 Expenses Interest expense for notes payable and other borrowings 14,600 13,498 10,141 Other operating expense 4,130 2,621 5,794 Total expenses 18,730 16,119 15,935 Income before income taxes and undistributed earnings of subsidiaries 107,437 62,093 23,289 Income tax benefit (6,049) (7,385) (5,812) Income before undistributed earnings of subsidiaries 113,486 69,478 29,101 Undistributed (dividends in excess of) earnings of subsidiaries 7,453 (7,132) (16,527) Net income $ 120,939 $ 62,346 $ 12,574 Condensed Statements of Cash Flows Year Ended December 31, ($ in thousands) 2022 2021 2020 Cash flows from operating activities: Net income $ 120,939 $ 62,346 $ 12,574 Adjustments to reconcile net income to net cash provided by operating activities: Undistributed (dividends in excess of) earnings of subsidiaries (7,453) 7,132 16,527 Stock-based compensation expense 765 776 3,269 Amortization of debt issuance cost 520 493 324 Deferred income tax expense (benefit) (467) 2,770 (417) Net change in other assets and liabilities 4,654 (4,171) (7,377) Net cash provided by operating activities 118,958 69,346 24,900 Cash flows from investing activities: Purchase of investments (1,000) (1,000) — Principal from notes receivable 875 — — Net cash acquired in business combination — 8,815 — Net cash (used in) provided by investing activities (125) 7,815 — Cash flows from financing activities: Net proceeds from issuance of long-term debt — — 82,570 Redemption of preferred stock (98,703) (93,269) (4,379) Purchase of treasury stock (75,080) — (12,041) Proceeds from exercise of stock options — 300 — Restricted stock surrendered due to employee tax liability (1,787) (2,182) (923) Dividend equivalents paid on stock appreciation rights — — (376) Dividends paid on common stock (14,490) (12,843) (11,847) Dividends paid on preferred stock (1,727) (8,322) (13,869) Net cash (used in) provided by financing activities (191,787) (116,316) 39,135 Net change in cash and cash equivalents (72,954) (39,155) 64,035 Cash and cash equivalents at beginning of year 98,851 138,006 73,971 Cash and cash equivalents at end of year $ 25,897 $ 98,851 $ 138,006

RELATED-PARTY TRANSACTIONS

RELATED-PARTY TRANSACTIONS	12 Months Ended
	Dec. 31, 2022
Related Party Transactions [Abstract]
RELATED-PARTY TRANSACTIONS	RELATED-PARTY TRANSACTIONS Certain of our executive officers and directors, and their related interests, are customers of, or have had transactions with, the Bank in the ordinary course of business, including deposits, loans and other financial services-related transactions. From time to time, the Bank may make loans to executive officers and directors, and their related interests, in the ordinary course of business and on substantially the same terms and conditions, including interest rates and collateral, as those of comparable transactions with non-insiders prevailing at the time, in accordance with the Bank’s underwriting guidelines, and do not involve more than the normal risk of collectability or present other unfavorable features. As of December 31, 2022, no related party loans were categorized as nonaccrual, past due, restructured or potential problem loans. Deposits from related parties and their affiliates amounted to $21.6 million and $17.5 million at December 31, 2022 and 2021. Transactions with Related Parties The Company and the Bank have engaged in transactions described below with the Company’s current or former directors, executive officers, and beneficial owners of more than five percent of the outstanding shares of the Company’s voting common stock and certain persons related to them. As previously disclosed, the Company’s Board of Directors has authorized and directed the Company to provide indemnification, advancement, and/or reimbursement for the costs of separate, independent counsel retained by any then-current officer or director, in their individual capacity, with respect to matters related to (i) an investigation by the Special Committee of the Company’s Board of Directors in late 2016, (ii) a formal order of investigation issued by the SEC on January 4, 2017 (since resolved), and (iii) any civil or administrative proceedings against the Company as well as officers and directors currently or previously associated with the Company (collectively, the "Indemnified Matters"). Indemnification costs were paid or reimbursed by the Company or its insurance carriers on behalf of certain current directors in connection with the Indemnified Matters, in the aggregate amount of $397 thousand, $495 thousand and $1.5 million during the years ended December 31, 2022, 2021 and 2020, respectively.

LITIGATION

LITIGATION	12 Months Ended
	Dec. 31, 2022
Commitments and Contingencies Disclosure [Abstract]
LITIGATION	LITIGATION From time to time, we are involved as plaintiff or defendant in various legal actions arising in the normal course of business. In accordance with applicable accounting guidance, we establish an accrued liability when those matters present loss contingencies that are both probable and estimable. While the ultimate liability with respect to legal actions cannot be determined at this time, we believe that damages, if any, and other amounts relating to pending matters are not likely to be material to the consolidated financial statements.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2022
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	SUBSEQUENT EVENTS On February 13, 2023, we announced that our Board of Directors had declared a quarterly cash dividend of $0.10 per share on our outstanding common stock. The dividend will be payable on April 3, 2023 to stockholders of record as of March 15, 2023. We also announced that our Board of Directors had authorized the repurchase of up to $35 million of our common stock. The repurchase authorization will expire in February 2024. We evaluated subsequent events through the date of issuance of the financial data included herein. Other than the event discussed above, there have been no subsequent events occurred during such period that would require disclosure in this report or would be required to be recognized in the consolidated financial statements as of December 31, 2022.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation: The accom panying consolidated financial statements include the accounts of the Company and the Bank. All significant intercompany balances and transactions have been eliminated in consolidation. Our accounting and reporting policies are based upon U.S. generally accepted accounting principles, which we may refer to as “GAAP,” and conform to predominant practices within the financial services industry. Certain prior period amounts have been reclassified to conform to current period presentation . In the consolidated statement of financial condition, we reclassified loans held for sale to other assets and in the consolidated statements of operations, we reclassified: (i) the fair value adjustment for loans held-for-sale to other income, (ii) the income or loss from equity investments to other income, and (iii) advertising and promotion to other expense. Significant accounting policies followed by the Company are presented below.
Use of Estimates in the Preparation of Financial Statements	Use of Estimates in the Preparation of Financial Statements: The preparation of financial statements, in conformity with GAAP, requires management to make estimates and assumptions based on available information. These estimates and assumptions affect the amounts reported in the consolidated financial statements and disclosures provided, and actual results could differ. The ACL (which includes the ALL and the reserve for unfunded noncancellable loan commitments), loan repurchase reserve, realization of deferred tax assets, the fair value of assets and liabilities acquired in business combinations and related purchase price allocation, the valuation of goodwill and other intangible assets, other derivatives, HLBV of investments in alternative energy partnerships, and the fair value measurement of financial instruments are particularly subject to change and such change could have a material effect on the consolidated financial statements.
Segment Reporting	Segment Reporting:
Variable Interest Entities (“VIE”)	Variable Interest Entities (“VIE”): We hold ownership interests in certain special purpose entities. We evaluate our interest in these entities to determine whether they meet the definition of a VIE and whether we meet the criteria as their primary beneficiary and are therefore required to consolidate these entities. A primary beneficiary of a VIE is defined as the party that has both the power to direct the activities that most significantly impact the VIE and a variable interest that could be significant to the VIE. A variable interest is a contractual ownership or other interest that changes with changes in the fair value of the VIE’s net assets. To determine whether or not a variable interest we hold could be significant to the VIE, we consider both qualitative and quantitative factors regarding the nature, size and form of our involvement with the VIE. We continually analyze whether we are the primary beneficiary of a VIE. Changes in facts and circumstances occurring since the previous primary beneficiary determination are considered as part of this ongoing assessment.
Cash and Cash Equivalents	Cash and Cash Equivalents: Cash and cash equivalents include cash on hand, cash items in transit, cash due from the Federal Reserve Bank and other financial institutions, and federal funds sold with original maturities less than 90 days.
Held-to-Maturity Debt Securities	Held-to-Maturity Debt Securities: Securities held-to-maturity consist of debt securities that we have the positive intent and ability to hold to maturity. These securities are recorded at cost, adjusted for the amortization of premiums or accretion of discounts. Premiums and discounts are amortized or accreted over the life of the security as an adjustment to its yield using the interest method. Transfers of debt securities into the held-to-maturity portfolio are accounted for at fair value. The unrealized gain or loss at the date of transfer is recognized as part of the amortized cost of the transferred security. This amount, along with the unrealized gain or loss included in accumulated other comprehensive income, is amortized or accreted over the life of the security as an adjustment to its yield using the interest method. Securities held-to-maturity are analyzed for credit losses under ASC 326, Financial Instruments - Credit Losses , which requires us to determine whether any impairment exists as of the reporting date and, as applicable, whether that impairment is due to credit deterioration. An allowance for credit losses would be established for losses on held-to-maturity debt securities due to credit deterioration and would be recorded as a component of the provision for credit losses. Accrued interest is excluded from our expected credit loss estimates. Held-to-maturity debt securities are typically classified as nonaccrual when the contractual payment of principal or interest has become 90 days past due or management has serious doubts about the further collectability of principal or interest. When held-to-maturity debt securities are placed on nonaccrual status, unpaid interest recognized as interest income is reversed.
Available-for-Sale Debt Securities	Available-for-Sale Debt Securities: Available-for-sale debt securities are carried at fair value. Accreted discounts and amortized premiums are included in interest income using the interest method, and realized gains or losses from sales of securities are calculated using the specific identification method. Available-for-sale debt securities are analyzed for credit losses under ASC Subtopic 326-30, which requires us to determine whether credit impairment exists as of the reporting date. If credit impairment exists, an allowance for credit losses would be established for available-for-sale debt securities and would be reported as a component of provision for credit losses. Accrued interest is excluded from our expected credit loss estimates. Available-for-sale debt securities are typically classified as nonaccrual when the contractual payment of principal or interest has become 90 days past due or management has serious doubts about the further collectability of principal or interest. When available-for-sale debt securities are placed on nonaccrual status, unpaid interest recognized as interest income is reversed.
Loans Held for Sale, Carried at Fair Value
Loans and Acquired Loans	Loans: A determination is made at the time of commitment to originate or purchase loans whether such loans will be classified as held-for-investment or held-for-sale. Loans held-for-investments are loans where we have the ability and intent to hold such loans to maturity or for the foreseeable future, subject to periodic review under our management evaluation processes, including asset/liability management . Loans, excluding PCD loans, that management has the intent and ability to hold for the foreseeable future, or until maturity or payoff, are recorded at the principal balance outstanding, net of charge-offs, unamortized purchase premiums and discounts, and deferred loan fees and costs. Loans held for sale are recorded at fair value. Amortization of deferred loan origination fees and costs or purchase premiums and discounts are recognized in interest income as an adjustment to yield over the terms of loans using the interest method. Deferred loan origination fees and costs on revolving lines of credit are amortized using the straight-line method. Interest on loans is credited to interest income as earned based on the interest rate applied to principal amounts outstanding. Interest income is accrued on the unpaid principal balance and is discontinued when management believes, after considering economic and business conditions and collection efforts, that the borrower’s financial condition is such that full collection of principal or interest becomes doubtful, regardless of the length of past due status. Generally, loans are placed on nonaccrual status when scheduled payments become past due for 90 days or more. When accrual of interest is discontinued, any unpaid accrued interest receivable is reversed against interest income. Interest received on such loans is accounted for on a cash-basis or cost-recovery method, until qualifying for return to accrual status. Loans are returned to accrual status when all the principal and interest amounts contractually due are brought current and future payments are reasonably assured. A charge-off is generally recorded at 180 days past due for SFR mortgage loans if the unpaid principal balance exceeds the fair value of the collateral less costs to sell. Commercial and industrial and commercial real estate loans are subject to a detailed review when 90 days past due to determine accrual status, or when payment is uncertain and a specific consideration is made to put a loan on nonaccrual status. A charge-off for commercial and industrial and commercial real estate loans is recorded when a loss is confirmed. Consumer loans, other than those secured by real estate, are typically charged off no later than 120 days past due. Acquired Loans : At the acquisition date, loans are evaluated to determine whether they meet the criteria of a PCD loan. PCD loans are loans that in management's judgment have experienced more than insignificant deterioration in credit quality since origination. Factors that indicate a loan may have experienced more than insignificant credit deterioration include delinquency, downgrades in credit rating, non-accrual status, and other negative factors identified by management at the time of initial assessment. PCD loans are initially recorded at fair value, with the resulting non-credit discount or premium being amortized or accreted into interest income using the interest method. In addition to the fair value adjustment, at the date of acquisition, an allowance for credit losses is established with a corresponding increase to the overall acquired loan balance. This initial ACL is determined using our application of CECL method. Acquired loans that are not considered PCD loans (“non-PCD loans”) are recognized at fair value at the acquisition date, with the resulting credit and non-credit discount or premium being amortized or accreted into interest income using the interest method. In addition to the fair value adjustment, at the time of acquisition, we establish an initial ACL through a charge to the provision for credit losses. This initial ACL is determined using our application of CECL method.
Allowance for Credit Losses and Reserve for Unfunded Noncancellable Loan Commitments	Allowance for Credit Losses: The ACL is estimated on a quarterly basis and represents management’s estimate of current expected credit losses in our loan portfolio. Pools of loans with similar risk characteristics are collectively evaluated while loans that no longer share risk characteristics with loan pools are evaluated individually. The ACL is established through the provision for credit loss expense. Loans deemed uncollectible are charged off and deducted from the allowance. Recoveries on loans previously charged off are added to the allowance. The ACL process involves subjective and complex judgments. Credit losses are not estimated for accrued interest receivable as interest that is deemed uncollectible is written off through interest income. Collective loss estimates are determined by applying loss factors, designed to estimate current expected credit losses, to amortized cost balances over the remaining life of the collectively evaluated portfolio. Loans with similar risk characteristics are aggregated into homogeneous pools. The ACL consists of: (i) a specific allowance established for current expected credit losses on loans individually evaluated, (ii) a quantitative allowance for current expected loan losses based on the portfolio and expected economic conditions over a reasonable and supportable forecast period that reverts back to long-term trends to cover the expected life of the loan, (iii) a qualitative allowance including management judgment to capture factors and trends that are not adequately reflected in the quantitative allowance and (iv) the reserve for unfunded noncancellable loan commitments detailed below. The need for a loan to be individually evaluated, based on current information and events, is when it no longer meets the risk characteristics of the similarly identified pool of financial assets to be collectively evaluated. We measure expected credit losses on all individually evaluated loans under the guidance of ASC 326, Receivables , primarily through the evaluation of collateral values and estimated cash flows expected to be collected. Cash receipts on individually evaluated loans for which the accrual of interest has been discontinued are applied first to principal and then to interest income. Prior to the adoption of ASC Topic 326, individually evaluated loans were referred to as impaired loans. Expected credit losses are estimated over the contractual term of the loans, adjusted for estimated prepayments, as appropriate. The contractual term excludes expected extensions and renewals unless those extension or renewal options are included in the underlying contract and we do not have the ability to unconditionally cancel. The contractual term also excludes expected modifications unless management has a reasonable expectation, at the reporting period, that a troubled debt restructuring will be executed. The allowance for loan losses includes qualitative adjustments to bring the allowance to the level management believes is appropriate based on factors that have not otherwise been fully accounted for, including those described in the federal banking agencies' joint interagency policy statement on ALL. These factors include, among others, inherent imprecision in forecasting economic variables, including determining the depth and duration of economic cycles and their impact to relevant economic variables; qualitative adjustments based on our evaluation of different forecast scenarios and known recent events impacting relevant economic variables; data factors that address the risk that certain model inputs may not reflect all available information including (i) changes in the nature and volume of the loan portfolio, (ii) changes in lending policies and procedures, (iii) changes in the level and quality of experience held by lending management, (iv) changes in the value of the underlying collateral; and (v) the existence and effect of concentration of credit and the changes in the level of such concentration. The ACL process also includes challenging and calibrating the model and model results against observed information, trends and events within the loan portfolio, among others. We have established credit risk management processes that include regular management review of the loan portfolio to identify problem loans. During the ordinary course of business, management may become aware of borrowers who may not be able to fulfill their contractual payment requirements within the loan agreements. Such loans are subject to increased monitoring. Consideration is given to placing these loans on nonaccrual status, assessing the need for additional allowance for credit loss, and partially or fully charging off the principal balance. The credit risk monitoring system is designed to identify loans with credit deterioration and potential problem loans, perform periodic evaluation of impairment, and determine the adequacy of the allowance for credit losses in a timely manner. In addition, management has adopted a credit policy that includes a credit review and control system that it believes should be effective in ensuring that we maintain an adequate ACL. Further, the Board of Directors provides oversight and guidance for the ACL process. At December 31, 2022, the following loan portfolio segments have been identified: • Commercial and industrial (general commercial and industrial, warehouse lending, and indirect/direct leveraged lending) • Commercial real estate • Multifamily • Small Business Administration (“SBA”) • Construction • SFR - 1st deeds of trust (generally SFR mortgage) • Other consumer (automotive and HELOC) We categorize loans into risk categories based on relevant information about the ability of borrowers to service their obligations such as current financial information, historical payment experience, credit documentation, public information, and current economic trends, among other factors. We analyze loans individually by classifying the loans as to credit risk. Loans secured by multifamily and commercial real estate properties generally involve a greater degree of credit risk. Payments on loans secured by multifamily and commercial real estate properties are often dependent on the successful operation or management of the properties, repayment of these loans may be subject to adverse conditions in the real estate market or the economy. In addition, commercial and industrial loans are also considered to have a greater degree of credit risk due to the fact that commercial and industrial loans are typically made on the basis of the borrower’s ability to make repayment from the cash flow of the borrower’s business. As a result, the availability of funds for the repayment of commercial and industrial loans may be substantially dependent on the success of the business itself (which, in turn, is often dependent, in part, upon general economic conditions). Within the commercial and industrial portfolio, warehouse credit facilities are considered to have a lesser degree of risk then other commercial and industrial loans. Warehouse credit facilities are secured by newly granted single family residential mortgages underwritten with current borrower financial information. SBA loans are similar to commercial and industrial loans, however, they have additional credit enhancement in the form of a guaranty provided by the U.S. Small Business Administration, for up to 85% of the loan amount for loans up to $150 thousand and 75% of the loan amount for loans of more than $150 thousand. We often sell the guaranteed portion of certain SBA loans into the secondary market. The availability of funds for the repayment of financing may be substantially dependent on the success of the business itself which is often dependent, in part, upon general economic conditions. Consumer loans, including single family mortgage loans, have credit risk given that collection of these loans is dependent on the borrower’s continuing financial stability and, thus, are more likely to be adversely affected by job loss, divorce, illness, or personal bankruptcy. Reserve for Unfunded Noncancellable Loan Commitments: The reserve for unfunded noncancellable loan commitments provides for current estimated credit losses for the unused portion of collective pools of lending commitments expected to be funded, except for unconditionally cancellable commitments for which no reserve is required under ASC Topic 326. The reserve for unfunded noncancellable loan commitments includes reserve factors that are consistent with the ACL methodology for loans using the expected loss factors and an estimated utilization or probability of draw factor, which are based on historical experience. Changes in the reserve for unfunded noncancellable loan commitments are reported as a component of provision for credit losses in the consolidated statements of operations and the reserve for unfunded noncancellable loan commitments is included in accrued expenses and other liabilities in the consolidated statements of financial condition.
Troubled Debt Restructurings	Troubled Debt Restructurings: A loan is identified as a TDR when a borrower is experiencing financial difficulties and, for economic or legal reasons related to these difficulties, we grant a concession (or we reasonably expect to grant a concession) to the borrower in the restructuring that we would not otherwise consider. We have granted a concession when, as a result of the restructuring to a troubled borrower, we do not expect to collect all amounts due, including principal and/or interest accrued at the original terms of the loan. The concessions may be granted in various forms, including a below-market change in the stated interest rate, a reduction in the loan balance or accrued interest, an extension of the maturity date, or a note split with principal forgiveness. In order to determine whether a borrower is experiencing financial difficulty, an evaluation is performed of the probability that the borrower will be in payment default on any of its debt in the foreseeable future without the modification. This evaluation is performed under our internal underwriting policy. Loans for which the borrower has been discharged under Chapter 7 bankruptcy are considered collateral dependent TDRs, and charged down to the fair value of collateral less cost to sell. A restructuring executed at an interest rate that is at market interest rates based on the current credit characteristics of the borrower is not a TDR. Our policy is to place consumer loan TDRs, except those that were performing prior to TDR status, on nonaccrual status for a minimum period of 6 months. Commercial TDRs are evaluated on a case-by-case basis for determination of whether or not to place them on nonaccrual status. Loans qualify for return to accrual status once they have demonstrated performance under the restructured terms of the loan for a minimum of 6 months. Generally, TDRs are reported as TDRs for the remaining life of the loan. TDR classification may be removed if the borrower demonstrates compliance with the modified terms for a minimum of 6 months, through one fiscal year-end and the restructuring agreement specifies a market rate of interest equal to that which would be provided to a borrower with similar credit at the time of restructuring. In the limited circumstance that a loan is removed from TDR classification, it is our policy to continue to base our measure of loan impairment on the contractual terms specified by the loan agreement.
Fair Value of Financial Instruments	Fair Values of Financial Instruments: We measure certain assets and liabilities on a fair value basis, in accordance with ASC 820, Fair Value Measurement . Fair value is used on a recurring basis for certain assets and liabilities in which fair value is the primary basis of accounting. Examples of these include derivative instruments and available-for-sale securities. Additionally, fair value is used on a non-recurring basis to evaluate assets or liabilities for impairment in accordance with ASC 825, Financial Instruments . Examples of these include loans individually evaluated for credit losses, long-lived assets, OREO, goodwill, and core deposit intangible assets. Fair value is the exchange price that would be received for an asset or paid to transfer a liability in an orderly transaction between market participants. When observable market prices are not available, fair value is estimated using modeling techniques such as discounted cash flow analysis. These modeling techniques utilize assumptions that market participants would use in pricing the asset or the liability, including assumptions about the risk inherent in a particular valuation technique, the effect of a restriction on the sale or use of an asset, and the risk of nonperformance. Depending on the nature of the asset or liability, we use various valuation techniques and assumptions when estimating the instrument’s fair value. Considerable judgment may be involved in determining the amount that is most representative of fair value. To increase consistency and comparability of fair value measures, ASC Topic 820, Fair Value Measurement,
Federal Home Loan Bank and Federal Reserve Bank Stock	Federal Home Loan Bank and Federal Reserve Bank Stock: The Bank is a member of the FHLB and FRB system. Members are required to own a certain amount of FHLB and FRB stock based on the level of borrowings and other factors, and may invest in additional amounts. FHLB and FRB stock are carried at cost, classified as a restricted security, and periodically evaluated for impairment based on ultimate recovery of par value. Both cash and stock dividends are reported on the consolidated statements of operations under interest and dividend income from other interest-earning assets.
Other Real Estate Owned (“OREO")	Other Real Estate Owned (“OREO"): OREO, which represents real estate acquired through foreclosure in satisfaction of commercial and real estate loans, is initially recorded at fair value less estimated selling costs of the real estate, based on current independent appraisals obtained at the time of acquisition, less costs to sell when acquired, establishing a new cost basis. Loan balances in excess of fair value of the real estate acquired at the date of acquisition are charged off against the ACL. A valuation allowance is established for any subsequent declines in fair value less estimated selling costs and adjusted as applicable. Gains and losses on the sale of OREO and reductions in fair value subsequent to foreclosure, and any subsequent operating expenses or income of such properties are included in all other expense on the consolidated statements of operations.
Premises, Equipment	Premises and Equipment: Land is carried at cost. Premises and equipment are recorded at cost less accumulated depreciation. The straight-line method is used for depreciation with the following estimated useful lives: building - 40 years; leasehold improvements - shorter of useful life or life of lease; and furniture, fixtures, and equipment - 3 to 7 years. Maintenance and repairs are expensed as incurred and improvements that extend the useful lives of assets are capitalized.
Long-Term Assets	Premises and equipment are reviewed for impairment when events indicate their carrying amount may not be recoverable from future undiscounted cash flows. If impaired, the assets are recorded at fair value, less selling costs. For impairment purposes, fair value is determined utilizing market values of similar assets or replacement cost as applicable.
Bank Owned Life Insurance	Bank Owned Life Insurance: The Bank has purchased life insurance policies on certain key employees. BOLI is recorded at the amount that can be realized under the insurance contract, which is the cash surrender value.
Mortgage Servicing Rights	Mortgage Servicing Rights:
Leases	Leases: Leases are accounted for in accordance with ASC 842, Leases. We review contracts to determine if an arrangement contains a lease. At contract inception an operating lease right-of-use (“ROU”) asset is recognized with a corresponding lease liability based on the present value of future lease payments over the lease term. While operating leases may include options to extend the term, these options are not included when calculating the ROU asset and lease liability unless it is reasonably certain
Business Combinations	Business Combinations: Business combinations are accounted for using the acquisition method of accounting under ASC 805, Business Combinations . Under the acquisition method, we measure the identifiable assets acquired, including identifiable intangible assets, and liabilities assumed in a business combination at fair value on acquisition date. Goodwill is generally determined as the excess of the fair value of the consideration transferred, over the fair value of the net assets acquired and liabilities assumed as of the acquisition date. Acquisition, integration and transaction costs, which may include advisory, legal, accounting, valuation, other professional or consulting fees, conversion, employee severance and change in control costs, and facilities-related charges are expensed in the periods in which the costs are incurred and the services are received.
Goodwill and Other Intangible Assets	Goodwill and Other Intangible Assets: Goodwill represents the excess purchase price of businesses acquired over the fair value of the identifiable net assets acquired and is assigned to specific reporting units. Goodwill is not subject to amortization and is evaluated for impairment at least annually, normally during the fourth fiscal quarter, or more frequently in the interim if events occur or circumstances change indicating it would more likely than not result in a reduction of the fair value of a reporting unit below its carrying value. Goodwill is evaluated for impairment by either performing a qualitative evaluation or a quantitative test. The qualitative evaluation is an assessment of factors to determine whether it is more likely than not that the fair value of a reporting unit is less than its carrying amount. If it is more likely than not that the fair value of a reporting unit is below its carrying value, we perform a quantitative test whereby the fair value of a reporting unit is compared to its carrying amount, including goodwill. We determine the estimated fair value of each reporting unit using a discounted cash flow analysis and comparable public company market values. Discounted cash flow estimates include significant management assumptions relating to revenue growth rates, net interest margins, weighted-average cost of capital, and future economic and market conditions. If the fair value of the reporting unit exceeds its carrying amount, goodwill of the reporting unit is not considered impaired. Otherwise, if a reporting unit's carrying value exceeds fair value, the difference is charged to noninterest expense. Other intangible assets represent purchased assets that lack physical substance but can be distinguished from goodwill because of contractual or other legal rights, or because the asset is capable of being sold or exchanged either separately or in combination with a related contract, asset or liability. Other intangible assets, such as Core Deposit Intangibles (“CDI”), with finite useful lives are amortized to noninterest expense over their estimated useful lives and are evaluated for impairment whenever events occur or circumstances change indicating the carrying amount of the asset may not be recoverable.
Alternative Energy Partnerships	Alternative Energy Partnerships: We invest in certain alternative energy partnerships (limited liability companies) formed to provide sustainable energy projects that are designed to generate a return primarily through the realization of federal tax credits (energy tax credits) and other tax credits. We are a limited partner in these partnerships, which were formed to invest in newly installed residential and commercial solar leases and power purchase agreements. As our respective investments in these entities are more than minor, we have significant influence, but not control, over the investee’s activities that most significantly impact its economic performance. As a result, we are required to apply the equity method of accounting, which generally prescribes applying the percentage ownership interest to the investee’s GAAP net income in order to determine the investor’s earnings or losses in a given period. However, because the liquidation rights, tax credit allocations and other benefits to investors can change upon the occurrence of specified events, application of the equity method based on the underlying ownership percentages would not accurately represent our investment. As a result, we apply the HLBV method of the equity method of accounting. The HLBV method is a balance sheet approach where a calculation is prepared at each balance sheet date to estimate the amount that we would receive if the equity investment entity were to liquidate all of its assets (as valued in accordance with GAAP) and distribute that cash to the investors based on the contractually defined liquidation priorities. The difference between the calculated liquidation distribution amounts at the beginning and the end of the reporting period, after adjusting for capital contributions and distributions, is our share of the earnings or losses from the equity investment for the period. To account for the tax credits earned on investments in alternative energy partnerships, we use the flow-through income statement method. Under this method, the tax credits are recognized as a reduction to income tax expense and the initial book-tax differences in the basis of the investments are recognized as additional tax expense in the year they are earned.
Low-Income Housing Tax Credit Investment	Low Income Housing Tax Credit Investments: We have invested in limited partnerships that were formed to develop and operate several apartment complexes designed as high-quality affordable housing for lower income tenants throughout the State of California and other states. We account for these investments under the proportional amortization method. Each of the partnerships must meet the regulatory minimum requirements for affordable housing for a minimum 15-year compliance period to fully utilize the tax credits. If the partnerships cease to qualify during the compliance period, the credit may be denied for any period in which the project is not in compliance and a portion of the credit previously taken is subject to recapture with interest. Investments accounted for under the proportional amortization method are required to be tested for impairment when events or changes in circumstances indicate that it is more likely than not that the carrying amount of the investment will not be realized. Impairment is measured as the difference between the investment’s carrying amount and its fair value and would be recorded in other noninterest expense in the consolidated statements of operations.
Loan Repurchase Reserve	Loan Repurchase Reserve: We maintain a reserve for expected losses on loans that were sold and are no longer on our balance sheet that we may be required to repurchase (or the indemnity payments we may be required to make to purchasers) which we refer to as the loan repurchase reserve. When we sell loans into the secondary mortgage market, we make customary representations and warranties to the purchasers about various characteristics of each loan, such as the manner of origination, the nature and extent of underwriting standards applied and the types of documentation being provided. Typically, these representations and warranties are in place for the life of the loan. If a defect in the origination process is identified, we may be required to either repurchase the loan or indemnify the purchaser for losses it sustains on the loan. If there are no such defects, generally we have no liability to the purchaser for losses it may incur on such loan. The reserve takes into account both the estimate of expected losses on loans sold during the current accounting period, as well as adjustments to the previous estimates of expected losses on loans sold. In each case, these estimates are based on the most recent data available, including data from third parties, regarding demand for loan repurchases, actual loan repurchases, and actual credit losses on repurchased loans, among other factors.
Deferred Financing Costs	Deferred Financing Costs: Deferred financing costs associated with our senior not
Loan Commitments and Related Financial Instruments	Loan Commitments and Related Financial Instruments: Financial instruments include off-balance sheet credit instruments, such as commitments to make loans and commercial letters of credit, issued to meet client financing needs. The face amount for these items represents the exposure to loss, before considering client collateral or ability to repay. Such financial instruments are recorded as loans when they are funded.
Stock-Based Compensation	Stock-Based Compensation: Compensation cost is recognized for stock options, restricted stock awards and units, and stock appreciation rights issued to employees and directors, based on the fair value of these awards at the date of grant. A Black-Scholes model is utilized to estimate the fair value of stock options and stock appreciation rights, while the market price of our voting common stock at the date of grant is used for restricted stock awards and units. For stock awards and units which contain a market condition, a Monte Carlo simulation valuation model is used to calculate the grant date fair value of such awards. Generally, compensation cost is recognized over the required service period, defined as meeting performance goals and the vesting period. For awards with graded vesting, compensation cost is recognized on a straight-line basis over the requisite service period for the entire award. Compensation cost reflects estimated forfeitures, adjusted as necessary for actual forfeitures.
Income Taxes	Income Taxes: Income tax expense is the total of the current year income tax due or refundable and the change in deferred tax assets and liabilities. Deferred income tax assets and liabilities are computed for differences between the GAAP and tax basis of assets and liabilities that will result in taxable or deductible amounts in the future based on enacted tax laws and rates applicable to the periods in which the differences are expected to affect taxable income. Deferred tax assets are also recognized for operating loss and tax credit carryforwards. Accounting guidance requires that companies assess whether a valuation allowance should be established against the deferred tax assets based on the consideration of all available evidence using a “more likely than not” standard. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than-not that some portion, or all, of the deferred tax asset will not be realized. In assessing the realization of deferred tax assets, We and our subsidiaries are subject to U.S. federal incom e tax as well as income tax in multiple state jurisdictions. We are no longer subject to examination by U.S. federal taxing authorities for years before 2019. The statute of limitations for the assessment of California Franchise taxes has expired for tax years before 2018 (other state in come and franchise tax statutes of limitations vary by state). Tax positions that are uncertain but meet a "more-likely-than-not" recognition threshold are initially and subsequently measured as the largest amount of tax benefit that has a greater than 50% likelihood of being realized upon settlement with a taxing authority that has full knowledge of all relevant information. The determination of whether or not a tax position meets the more likely than not recognition threshold considers the facts, circumstances and information available at the reporting date and is subject to management's judgment. We reclassify stranded tax effects from accumulated other comprehensive income to retained earnings in periods in which there is a change in corporate income tax rates.
Earnings (Loss) Per Common Share	Earnings (Loss) Per Common Share: Earnings (loss) per common share is computed under the two-class method. Basic EPS is computed by dividing net income (loss) allocated to common stockholders by the weighted-average number of shares outstanding. Diluted EPS is computed by dividing net income (loss) allocated to common stockholders by the weighted-average number of shares outstanding, adjusted for the dilutive effect of the restricted stock units and outstanding stock options. Net income (loss) allocated to common stockholders is computed by subtracting income (loss) allocated to participating securities, participating securities dividends, preferred stock dividends and preferred stock redemption from net income. Participating securities are instruments granted in stock-based payment transactions that contain rights to receive non-forfeitable dividends or dividend equivalents, which includes stock appreciation rights (“SARs”) to the extent they confer dividend equivalent rights.
Comprehensive Income	Comprehensive Income: Comprehensive income consists of net income and other comprehensive income or loss. Other comprehensive income or loss includes unrealized gains and losses on securities available-for-sale, net of tax, which are recognized as a separate component of stockholders’ equity.
Derivative Instruments	Derivative Instruments: We record our derivative instruments at fair value as either assets or liabilities on the consolidated statements of financial condition in other assets and accrued expenses and other liabilities, respectively, and have elected to present all derivatives with counterparties on a gross basis. For fair value derivatives that qualify for hedge accounting, we record changes in the fair value in other income. For derivatives that do not qualify for hedge accounting, the fair value impact is recorded in other income in the income statement. Interest Rate Swaps and Caps. We offer interest rate swap and cap products to certain loan clients to allow them to hedge the risk of rising interest rates on their variable rate loans. When such products are issued, we also enter into an offsetting swap with institutional counterparties to eliminate the interest rate risk. These back-to-back derivative agreements, which generate fee income for us, are intended to offset each other. We retain the credit risk of the original loan. The net cash flow for us is equal to the interest income received from a variable rate loan originated with the client plus a fee. These swaps and caps are not designated as accounting hedges and are recorded at fair value in other assets and accrued expenses and other liabilities in the consolidated statements of financial condition. The changes in fair value are recorded in other income in the consolidated statements of operations. Foreign Exchange Contracts . We offer short-term foreign exchange contracts to our clients to purchase and/or sell foreign currencies at set rates in the future. These products allow clients to hedge the foreign exchange rate risk of their deposits and loans denominated in foreign currencies. In conjunction with these products we also enter into offsetting contracts with institutional counterparties to hedge our foreign exchange rate risk. These back-to-back contracts allow us to offer our clients foreign exchange products while minimizing our exposure to foreign exchange rate fluctuations. These foreign exchange contracts are not designated as hedging instruments and are recorded at fair value in other assets and accrued expenses and other liabilities on the consolidated statements of financial condition.
Transfer of Financial Assets	Transfer of Financial Assets: Transfers of financial assets are accounted for as sales when control over the assets has been surrendered. Control over transferred assets is generally considered to have been surrendered when (i) the transferred assets are legally isolated from us or our consolidated affiliates, even in bankruptcy or other receivership, (ii) the transferee has the right to pledge or exchange the assets with no conditions that constrain the transferee or provide more than a trivial benefit to us, and (iii) we do not maintain an obligation or the unilateral ability to reclaim or repurchase the assets. We have sold financial assets in the normal course of business, the majority of which are residential mortgage loan sales primarily to GSEs through our mortgage banking activities and other individual or portfolio loans and securities sales. In accordance with accounting guidance for asset transfers, we consider any ongoing involvement with transferred assets in determining whether the assets can be derecognized from the balance sheet. With the exception of servicing and certain performance-based guarantees, our continuing involvement with financial assets sold is minimal and generally limited to market customary representation and warranty clauses. When we sell financial assets, we may retain servicing rights and/or other interests in the financial assets. The gain or loss on sale depends on the previous carrying amount of the transferred financial assets and the fair value of the consideration received, including cash, originated mortgage servicing rights and other interests in the sold assets, and any liabilities incurred in exchange for the transferred assets. Upon transfer, any servicing assets and other interests retained by us are carried at fair value or the lower of cost or fair value.
Loss Contingencies	Loss Contingencies: Loss contingencies, including claims and legal actions, are recorded as liabilities when the likelihood of loss is probable and an amount or range of loss can be reasonably estimated. Management does not believe there are any such matters that will have a material effect on the consolidated financial statements that are not currently accrued for.
Dividend Restriction	Dividend Restriction: Banking regulations require maintaining certain capital levels and may limit the dividends paid by the Bank to us or by us to our stockholders.
Fee Revenue	Fee Revenue: Generally, fee revenue from deposit service charges and loans is recognized when earned, except where collection is uncertain, in which case revenue is recognized when received. We account for fee revenue in accordance with ASC 606, Revenue Recognition .
Advertising Costs	Advertising Costs: Advertising costs are expensed as incurred.
Adopted Accounting Pronouncements and Recent Accounting Guidance Not Yet Effective	Adopted Accounting Pronouncements: In March 2020, the FASB issued ASU 2020-04, Reference Rate Reform (Topic 848): Facilitation of the Effects of Reference Rate Reform on Financial Reporting, in response to the scheduled discontinuation of LIBOR. Since the issuance of this guidance, cessation of U.S. Dollar LIBOR has been extended to June 30, 2023. The amendments in this Update provide optional guidance designed to provide relief from the accounting analysis and impacts that may otherwise be required for modifications to agreements (e.g. loans, debt securities, derivatives, borrowings, among others) necessitated by reference rate reform. The following optional expedients for applying the requirements of certain ASC Topics or Industry Subtopics in the Codification are permitted for contracts that are modified because of reference rate reform and that meet certain scope guidance: 1) modifications of contracts within the scope of ASC Topic 310, Receivables , and ASC Topic 470, Debt , should be accounted for by prospectively adjusting the effective interest rate; 2) modifications of contracts within the scope of ASC Topic 842, Leases , should be accounted for as a continuation of the existing contracts with no reassessments of the lease classification and the discount rate or remeasurements of lease payments that otherwise would be required under this ASC Topic for modifications not accounted for as separate contracts; 3) modifications of contracts do not require an entity to reassess its original conclusion about whether that contract contains an embedded derivative that is clearly and closely related to the economic characteristics and risks of the host contract under Subtopic ASC 815-15, Derivatives and Hedging-Embedded Derivatives ; and 4) for other ASC Topics or Industry Subtopics in the Codification, the amendments in this update also include a general principle that permits an entity to consider contract modifications due to reference rate reform to be an event that does not require contract remeasurement at the modification date or reassessment of a previous accounting determination. In January 2021, the FASB issued ASU 2021-01, Reference Rate Reform (Topic 848): Scope, in order to clarify that certain optional expedients and exceptions in ASC Topic 848 apply to derivatives that are affected by the discounting transition. Specifically, certain provisions in ASC Topic 848, if elected by an entity, apply to derivative instruments that use an interest rate for margining, discount, or contract price alignment that is modified as a result of reference rate reform. In December 2022, the FASB issued ASU 2022-06, Reference Rate Reform (Topic 848): Deferral of the Sunset Date of Topic 848 , to defer the expiration date of ASC 848 from December 31, 2022, to December 31, 2024. These amendments are effective immediately upon issuance and due to the prospective nature of the revised guidance, the adoption of these Updates did not have a material impact on our Consolidated Financial Statements. Recent Accounting Guidance Not Yet Effective In March 2022, the FASB issued ASU 2022-02, Financial Instruments—Credit Losses (Topic 326) Troubled Debt Restructurings and Vintage Disclosures

BUSINESS COMBINATIONS (Tables)

BUSINESS COMBINATIONS (Tables)	12 Months Ended
	Dec. 31, 2022
Business Combination and Asset Acquisition [Abstract]
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed	The fair value amounts of identified assets acquired and liabilities assumed as part of the Deepstack Acquisition are as follows: ($ in thousands) Fair Assets acquired: Cash and cash equivalents $ 4,068 Other intangibles 3,800 Other assets 1,385 Total assets acquired $ 9,253 Liabilities assumed: Accounts payable $ 3,443 Total liabilities assumed 3,443 Excess of assets acquired over liabilities assumed $ 5,810 Total consideration 24,000 Goodwill $ 18,190 ($ in thousands) Fair Assets acquired: Cash and due from banks $ 3,196 Interest-earning deposits in financial institutions 475,554 Loans receivable 962,856 Allowance for credit losses (13,622) Premises and equipment, net 314 Operating lease right-of-use assets 9,212 Other intangible assets, net (1) 4,074 Income tax receivable 2,035 Deferred income tax, net (1) 9,819 Bank owned life insurance 9,043 Other assets 20,302 Total assets acquired $ 1,482,783 Liabilities assumed: Deposits $ 1,284,714 Long term debt, net 17,527 Lease liability 9,441 Accrued expenses and other liabilities 4,695 Total liabilities assumed 1,316,377 Excess of assets acquired over liabilities assumed 166,406 Consideration paid 225,384 Goodwill (1) $ 58,978 (1) During the year ended December 31, 2022, goodwill was increased by $1.8 million as a result of updates to the initial fair value amounts recognized. For additional information, see Note 8 - Goodwill and Other Intangibles

FAIR VALUES OF FINANCIAL INST_2

FAIR VALUES OF FINANCIAL INSTRUMENTS (Tables)	12 Months Ended
	Dec. 31, 2022
Fair Value Disclosures [Abstract]
Schedule of Fair Value Assets Measured on a Recurring Basis	The following table presents our financial assets and liabilities measured at fair value on a recurring basis as of the dates indicated: Fair Value Measurement Level ($ in thousands) Carrying Value Quoted Prices in Active Markets for Identical Assets Significant Other Observable Inputs Significant Unobservable Inputs December 31, 2022 Assets Securities available-for-sale: SBA loan pools securities $ 11,187 $ — $ 11,187 $ — U.S. government agency and U.S. government sponsored enterprise residential mortgage-backed securities 40,206 — 40,206 — U.S. government agency and U.S. government sponsored enterprise collateralized mortgage obligations 93,191 — 93,191 — Non-agency residential mortgage-backed securities 80,492 — 80,492 — Collateralized loan obligations 476,603 — 476,603 — Corporate debt securities 166,618 — 166,618 — Derivative assets: Interest rate swaps and foreign exchange contracts (1) 2,292 — 2,292 — Liabilities Derivative liabilities: Interest rate swaps and foreign exchange contracts (2) 2,251 — 2,251 — December 31, 2021 Assets Securities available-for-sale: SBA loan pools securities $ 14,591 $ — $ 14,591 $ — U.S. government agency and U.S. government sponsored enterprise residential mortgage-backed securities 191,969 $ — 191,969 $ — U.S. government agency and U.S. government sponsored enterprise collateralized mortgage obligations 241,541 — 241,541 — Municipal securities 119,015 — 119,015 — Non-agency residential mortgage-backed securities 56,025 — 56,025 — Collateralized loan obligations 518,964 — 518,964 — Corporate debt securities 173,598 — 173,598 — Derivative assets: Interest rate swaps and foreign exchange contracts (1) 3,565 — 3,565 — Liabilities Derivative liabilities: Interest rate swaps and foreign exchange contracts (2) 3,740 — 3,740 — (1) Included in other assets in the consolidated statements of financial condition. (2) Included in accrued expenses and other liabilities in the consolidated statements of financial condition.
Schedule of Fair Value Liabilities Measured on a Recurring Basis	The following table presents our financial assets and liabilities measured at fair value on a recurring basis as of the dates indicated: Fair Value Measurement Level ($ in thousands) Carrying Value Quoted Prices in Active Markets for Identical Assets Significant Other Observable Inputs Significant Unobservable Inputs December 31, 2022 Assets Securities available-for-sale: SBA loan pools securities $ 11,187 $ — $ 11,187 $ — U.S. government agency and U.S. government sponsored enterprise residential mortgage-backed securities 40,206 — 40,206 — U.S. government agency and U.S. government sponsored enterprise collateralized mortgage obligations 93,191 — 93,191 — Non-agency residential mortgage-backed securities 80,492 — 80,492 — Collateralized loan obligations 476,603 — 476,603 — Corporate debt securities 166,618 — 166,618 — Derivative assets: Interest rate swaps and foreign exchange contracts (1) 2,292 — 2,292 — Liabilities Derivative liabilities: Interest rate swaps and foreign exchange contracts (2) 2,251 — 2,251 — December 31, 2021 Assets Securities available-for-sale: SBA loan pools securities $ 14,591 $ — $ 14,591 $ — U.S. government agency and U.S. government sponsored enterprise residential mortgage-backed securities 191,969 $ — 191,969 $ — U.S. government agency and U.S. government sponsored enterprise collateralized mortgage obligations 241,541 — 241,541 — Municipal securities 119,015 — 119,015 — Non-agency residential mortgage-backed securities 56,025 — 56,025 — Collateralized loan obligations 518,964 — 518,964 — Corporate debt securities 173,598 — 173,598 — Derivative assets: Interest rate swaps and foreign exchange contracts (1) 3,565 — 3,565 — Liabilities Derivative liabilities: Interest rate swaps and foreign exchange contracts (2) 3,740 — 3,740 — (1) Included in other assets in the consolidated statements of financial condition. (2) Included in accrued expenses and other liabilities in the consolidated statements of financial condition.
Schedule of Assets and Liabilities Measured on Non-recurring Basis	The following table presents our financial assets and liabilities measured at fair value on a non-recurring basis as of the dates indicated: Fair Value Measurement Level ($ in thousands) Fair Quoted Prices in Active Markets for Identical Assets Significant Other Observable Inputs Significant Unobservable Inputs December 31, 2022 Assets Collateral dependent loans: Single family residential mortgage $ 3,600 $ — $ — $ 3,600 Commercial and industrial 7,115 — — 7,115 SBA 3,704 — — 3,704 December 31, 2021 Assets Collateral dependent loans: Commercial and industrial 12,272 — — 12,272 SBA 3,886 — — 3,886
Schedule of Gains and (Losses) Recognized on Assets Measured at Fair Value on Non-recurring Basis	The following table presents the gains (losses) recognized on assets measured at fair value on a non-recurring basis for the periods indicated: Year Ended December 31, ($ in thousands) 2022 2021 2020 Collateral dependent loans: Single family residential mortgage $ (340) $ (532) $ (169) Commercial and industrial (2,928) (1,491) (10,292) Commercial real estate — (555) — SBA (203) (1,888) (2,052) Other consumer (243) — —
Schedule of Carrying Amounts and Estimated Fair Values of Financial Instruments	The following table presents the carrying amounts and estimated fair values of financial assets and liabilities as of the dates indicated: Carrying Amount Fair Value Measurement Level ($ in thousands) Level 1 Level 2 Level 3 Total December 31, 2022 Financial assets Cash and cash equivalents $ 228,896 $ 228,896 $ — $ — $ 228,896 Securities held-to-maturity 328,641 — 262,460 — 262,460 Securities available-for-sale 868,297 — 868,297 — 868,297 Loans receivable, net of allowance for credit losses 7,029,078 — — 6,526,916 6,526,916 Federal Home Loan Bank and other bank stock 57,092 — 57,092 — 57,092 Accrued interest receivable 37,942 37,942 — — 37,942 Derivative assets 2,292 — 2,292 — 2,292 Financial liabilities Deposits 7,120,921 5,931,500 1,175,857 — 7,107,357 Advances from Federal Home Loan Bank 727,348 — 699,730 — 699,730 Long-term debt 274,906 — 269,673 — 269,673 Derivative liabilities 2,251 — 2,251 — 2,251 Accrued interest payable 7,004 7,004 — — 7,004 December 31, 2021 Financial assets Cash and cash equivalents $ 228,123 $ 228,123 $ — $ — $ 228,123 Securities available-for-sale 1,315,703 — 1,315,703 — 1,315,703 Loans receivable, net of allowance for credit losses 7,158,896 — — 7,150,703 7,150,703 Federal Home Loan Bank and other bank stock 44,632 — 44,632 — 44,632 Accrued interest receivable 30,991 30,991 — — 30,991 Derivative assets 3,565 — 3,565 — 3,565 Financial liabilities Deposits 7,439,435 6,932,717 506,711 — 7,439,428 Advances from Federal Home Loan Bank 476,059 — 500,323 — 500,323 Other borrowings 25,000 — 25,000 — 25,000 Long-term debt 274,386 — 294,404 — 294,404 Derivative liabilities 3,740 — 3,740 — 3,740 Accrued interest payable 3,546 3,546 — — 3,546

INVESTMENT SECURITIES (Tables)

INVESTMENT SECURITIES (Tables)	12 Months Ended
	Dec. 31, 2022
Investments, Debt and Equity Securities [Abstract]
Schedule of Amortized Cost and Fair Value of Available-for-Sale Investment Securities	The following table presents the amortized cost and fair value of the investment securities portfolio as of the dates indicated: ($ in thousands) Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value December 31, 2022 Securities held-to-maturity: U.S. government agency and U.S. government sponsored enterprise residential mortgage-backed securities $ 153,033 $ — $ (29,807) $ 123,226 U.S. government agency and U.S. government sponsored enterprise collateralized mortgage obligations 61,404 — (11,946) 49,458 Municipal securities 114,204 — (24,428) 89,776 Total securities held-to-maturity $ 328,641 $ — $ (66,181) $ 262,460 Securities available-for-sale: SBA loan pool securities $ 11,241 $ — $ (54) $ 11,187 U.S. government agency and U.S. government sponsored enterprise residential mortgage-backed securities 40,431 — (225) 40,206 U.S. government agency and U.S. government sponsored enterprise collateralized mortgage obligations 99,075 — (5,884) 93,191 Non-agency residential mortgage-backed securities 90,832 — (10,340) 80,492 Collateralized loan obligations 492,203 — (15,600) 476,603 Corporate debt securities 175,781 32 (9,195) 166,618 Total securities available-for-sale $ 909,563 $ 32 $ (41,298) $ 868,297 December 31, 2021 Securities available-for-sale: SBA loan pool securities $ 14,679 $ — $ (88) $ 14,591 U.S. government agency and U.S. government sponsored enterprise residential mortgage-backed securities 190,382 2,898 $ (1,311) 191,969 U.S. government agency and U.S. government sponsored enterprise collateralized mortgage obligations 242,458 1,171 (2,088) 241,541 Municipal securities 117,913 2,641 (1,539) 119,015 Non-agency residential mortgage-backed securities 56,014 11 — 56,025 Collateralized loan obligations 521,275 — (2,311) 518,964 Corporate debt securities 162,002 11,603 (7) 173,598 Total securities available-for-sale $ 1,304,723 $ 18,324 $ (7,344) $ 1,315,703
Schedule of Proceeds from Sales and Calls of Securities and Associated Gross Gains and Losses	The following table presents proceeds from sales and calls of securities available-for-sale and the associated gross gains and losses realized through earnings upon the sales and calls of securities available-for-sale for the periods indicated: Year Ended December 31, ($ in thousands) 2022 2021 2020 Gross realized gains on sales and calls $ 209 $ — $ 2,011 Gross realized losses on sales and calls (7,901) — — Net realized (losses) gains on sales and calls $ (7,692) $ — $ 2,011 Proceeds from sales and calls $ 167,295 $ 191,230 $ 68,829
Schedule of Securities Available-for-Sale	The following table summarizes the investment securities available-for-sale with unrealized losses by security type and length of time in a continuous, unrealized loss position as of the dates indicated: Less Than 12 Months 12 Months or Longer Total ($ in thousands) Fair Value Gross Unrealized Losses Fair Value Gross Unrealized Losses Fair Value Gross Unrealized Losses December 31, 2022 Securities available-for-sale: SBA loan pool securities $ 2,260 $ (3) $ 8,927 $ (51) $ 11,187 $ (54) U.S. government agency and U.S. government sponsored enterprise residential mortgage-backed securities 40,206 (225) — — 40,206 (225) U.S. government agency and U.S. government sponsored enterprise collateralized mortgage obligations 76,441 (2,533) 16,750 (3,351) 93,191 (5,884) Non-agency residential mortgage-backed securities 80,492 (10,340) — — 80,492 (10,340) Collateralized loan obligations 235,936 (7,492) 240,667 (8,108) 476,603 (15,600) Corporate debt securities 159,492 (8,374) 4,180 (821) 163,672 (9,195) Total securities available-for-sale $ 594,827 $ (28,967) $ 270,524 $ (12,331) $ 865,351 $ (41,298) December 31, 2021 Securities available-for-sale: SBA loan pool securities $ — $ — $ 14,591 $ (88) $ 14,591 $ (88) U.S. government agency and U.S. government sponsored enterprise residential mortgage-backed securities 67,588 (1,311) — — 67,588 (1,311) U.S. government agency and U.S. government sponsored enterprise collateralized mortgage obligations 85,290 (1,184) 17,754 (904) 103,044 (2,088) Municipal securities 44,748 (919) 10,762 (620) 55,510 (1,539) Collateralized loan obligations 81,962 (38) 253,002 (2,273) 334,964 (2,311) Corporate debt securities 4,993 (7) — — 4,993 (7) Total securities available-for-sale $ 284,581 $ (3,459) $ 296,109 $ (3,885) $ 580,690 $ (7,344) The following table presents the fair value and weighted average yields using amortized cost of the securities available-for-sale portfolio, as of December 31, 2022, based on the earlier of contractual maturity dates or next repricing dates: One year or less More than One Year through Five Years More than Five Years through Ten Years More than Ten Years Total ($ in thousands) Fair Weighted-Average Yield Fair Weighted-Average Yield Fair Weighted-Average Yield Fair Weighted-Average Yield Fair Weighted-Average Yield Securities available-for-sale: SBA loan pool securities $ 11,187 3.18 % $ — — % $ — — % $ — — % $ 11,187 3.18 % U.S. government agency and U.S. government sponsored enterprise residential mortgage-backed securities — — % — — % — — % 40,206 5.59 % 40,206 5.59 % U.S. government agency and U.S. government sponsored enterprise collateralized mortgage obligations 5,531 4.65 % 7,941 3.24 % 24,918 2.76 % 54,801 4.80 % 93,191 4.04 % Non-agency residential mortgage-backed securities — — % — — % — — % 80,492 3.68 % 80,492 3.68 % Collateralized loan obligations 476,603 5.85 % — — % — — % — — % 476,603 5.85 % Corporate debt securities — — % 153,740 4.82 % 12,878 5.73 % — — % 166,618 4.89 % Total securities available-for-sale $ 493,321 5.78 % $ 161,681 4.74 % $ 37,796 3.69 % $ 175,499 4.42 % $ 868,297 5.20 %
Schedule of Investments Classified by Contractual Maturity Date	The following table presents the amortized cost and fair value of the investment securities portfolio, based on the earlier of contractual maturity dates or next repricing date, as of December 31, 2022: Held-to-Maturity Available-for-Sale ($ in thousands) Amortized Cost Fair Value Amortized Cost Fair Value Earlier of maturity or next repricing date: Within one year $ — $ — $ 509,099 $ 493,321 One to five years — — 171,497 161,681 Five to ten years 28,675 24,039 42,590 37,796 Greater than ten years 299,966 238,421 186,377 175,499 Total $ 328,641 $ 262,460 $ 909,563 $ 868,297
Schedule of Fair Value and Weighted Average Yields of Securities Held-to-Maturity	The following table presents the fair value and weighted average yields using amortized cost of the securities held-to-maturity portfolio as of December 31, 2022, based on the earlier of contractual maturity dates or next repricing dates: One year or less More than One Year through Five Years More than Five Years through Ten Years More than Ten Years Total ($ in thousands) Fair Weighted-Average Yield Fair Weighted-Average Yield Fair Weighted-Average Yield Fair Weighted-Average Yield Fair Weighted-Average Yield Securities held-to-maturity: U.S. government agency and U.S. government sponsored enterprise residential mortgage-backed securities $ — — % $ — — % $ 7,987 2.52 % $ 115,239 2.70 % $ 123,226 2.69 % U.S. government agency and U.S. government sponsored enterprise collateralized mortgage obligations — — % — — % — — % 49,458 2.64 % 49,458 2.64 % Municipal securities — — % — — % 16,052 2.19 % 73,724 2.71 % 89,776 2.62 % Total securities held-to-maturity $ — — % $ — — % $ 24,039 2.29 % $ 238,421 2.69 % $ 262,460 2.65 %

LOANS AND ALLOWANCE FOR CREDI_2

LOANS AND ALLOWANCE FOR CREDIT LOSSES (Tables)	12 Months Ended
	Dec. 31, 2022
Receivables [Abstract]
Schedule of Loans and Leases Receivable	The following table presents the balances in our loan portfolio as of the dates indicated: December 31, ($ in thousands) 2022 2021 Commercial: Commercial and industrial (1) $ 1,845,960 $ 2,668,984 Commercial real estate 1,259,651 1,311,105 Multifamily 1,689,943 1,361,054 SBA (2) 68,137 205,548 Construction 243,553 181,841 Consumer: Single family residential mortgage 1,920,806 1,420,023 Other consumer 86,988 102,925 Total loans 7,115,038 7,251,480 Allowance for loan losses (85,960) (92,584) Loans receivable, net $ 7,029,078 $ 7,158,896 (1) Includes warehouse lending balances of $602.5 million and $1.60 billion at December 31, 2022 and 2021. (2) Includes 20 PPP loans totaling $5.7 million at December 31, 2022 and 397 PPP loans totaling $123.1 million at December 31, 2021. The following table presents the components of total loans as of the dates indicated: December 31, ($ in thousands) 2022 2021 Unpaid principal balance $ 7,107,897 $ 7,245,952 Unamortized net premiums 18,319 18,005 Unamortized net deferred costs (1,880) 819 Unamortized SBA PPP fees — (831) Fair value adjustment (1) (9,298) (12,465) Total loans $ 7,115,038 $ 7,251,480 Collateral dependent loans consisted of the following as of the dates indicated: Real Estate ($ in thousands) Commercial Residential Business Assets Automobile Total December 31, 2022 Commercial: Commercial and industrial $ — $ — $ 18,392 $ — $ 18,392 Commercial real estate 910 — — — 910 SBA 23 4,702 5,691 — 10,416 Consumer: Single family residential mortgage — 21,262 — — 21,262 Other consumer — 81 — 113 194 Total loans $ 933 $ 26,045 $ 24,083 $ 113 $ 51,174 December 31, 2021 Commercial: Commercial and industrial $ 13,518 $ 37 $ 4,776 $ — $ 18,331 SBA 689 4,458 11,511 — 16,658 Consumer: Single family residential mortgage — 14,012 — — 14,012 Other consumer — — — 235 235 Total loans $ 14,207 $ 18,507 $ 16,287 $ 235 $ 49,236
Schedule of Risk Categories for Loans and Leases	The following table presents the risk categories for total loans by class of loans and origination year as of December 31, 2022: Term Loans Amortized Cost Basis by Origination Year ($ in thousands) 2022 2021 2020 2019 2018 Prior Revolving Loans Amortized Cost Basis Revolving Loans Amortized Cost Basis Total December 31, 2022 Commercial: Commercial and industrial Pass $ 269,367 $ 170,513 $ 62,931 $ 53,001 $ 76,811 $ 164,394 $ 932,464 $ 19,803 $ 1,749,284 Special mention — 19,203 1,042 — 1 11,528 17,142 483 49,399 Substandard 3,833 64 3,002 502 3,630 2,729 23,012 6,501 43,273 Doubtful — — — 4,004 — — — — 4,004 Commercial and industrial 273,200 189,780 66,975 57,507 80,442 178,651 972,618 26,787 1,845,960 Commercial real estate Pass 348,298 363,335 60,564 94,772 155,790 224,213 1,163 61 1,248,196 Special mention — — — — — 1,745 — — 1,745 Substandard — — — — 1 8,799 910 — 9,710 Doubtful — — — — — — — — — Commercial real estate 348,298 363,335 60,564 94,772 155,791 234,757 2,073 61 1,259,651 Multifamily Pass 626,186 390,928 154,636 229,511 109,887 138,063 3 9,307 1,658,521 Special mention — — 2,997 — — — — — 2,997 Substandard — — — — 11,069 17,356 — — 28,425 Doubtful — — — — — — — — — Multifamily 626,186 390,928 157,633 229,511 120,956 155,419 3 9,307 1,689,943 SBA Pass 9,421 15,468 4,009 5,899 1,176 19,090 603 123 55,789 Special mention — — — — 201 598 — 1 800 Substandard — — 320 339 385 9,097 628 779 11,548 Doubtful — — — — — — — — — SBA 9,421 15,468 4,329 6,238 1,762 28,785 1,231 903 68,137 Construction Pass 85,430 98,572 27,704 6,495 — 25,352 — — 243,553 Special mention — — — — — — — — — Substandard — — — — — — — — — Doubtful — — — — — — — — — Construction 85,430 98,572 27,704 6,495 — 25,352 — — 243,553 Consumer: Single family residential mortgage Pass 627,213 797,744 72,658 47,284 89,492 255,520 — — 1,889,911 Special mention 1,716 218 — 1,537 3,378 2,252 — — 9,101 Substandard 3,571 — 2,171 — 8,573 7,479 — — 21,794 Doubtful — — — — — — — — — Single family residential mortgage 632,500 797,962 74,829 48,821 101,443 265,251 — — 1,920,806 Other consumer Pass 23,340 15,986 8,805 5,524 3,363 15,920 10,914 2,747 86,599 Special mention — (1) — 3 — 20 62 54 138 Substandard — — 56 — 83 31 81 — 251 Doubtful — — — — — — — — — Other consumer 23,340 15,985 8,861 5,527 3,446 15,971 11,057 2,801 86,988 Total loans $ 1,998,375 $ 1,872,030 $ 400,895 $ 448,871 $ 463,840 $ 904,186 $ 986,982 $ 39,859 $ 7,115,038 Total loans Pass $ 1,989,255 $ 1,852,546 $ 391,307 $ 442,486 $ 436,519 $ 842,552 $ 945,147 $ 32,041 $ 6,931,853 Special mention 1,716 19,420 4,039 1,540 3,580 16,143 17,204 538 64,180 Substandard 7,404 64 5,549 841 23,741 45,491 24,631 7,280 115,001 Doubtful — — — 4,004 — — — — 4,004 Total loans $ 1,998,375 $ 1,872,030 $ 400,895 $ 448,871 $ 463,840 $ 904,186 $ 986,982 $ 39,859 $ 7,115,038 The following table presents the risk categories for total loans by class of loans and origination year as of December 31, 2021: Term Loans Amortized Cost Basis by Origination Year ($ in thousands) 2021 2020 2019 2018 2017 Prior Revolving Loans Amortized Cost Basis Revolving Loans Amortized Cost Basis Total December 31, 2021 Commercial: Commercial and industrial Pass $ 254,218 $ 81,177 $ 71,950 $ 78,461 $ 56,439 $ 110,490 $ 1,888,126 $ 9,679 $ 2,550,540 Special mention 1,206 5,971 13,721 835 7,272 9,846 20,460 6,348 65,659 Substandard 2 241 17,853 11,378 3,374 117 17,429 2,391 52,785 Doubtful — — — — — — — — — Commercial and industrial 255,426 87,389 103,524 90,674 67,085 120,453 1,926,015 18,418 2,668,984 Commercial real estate Pass 465,524 82,759 140,108 192,263 85,755 317,941 8,416 71 1,292,837 Special mention — — — 1,925 — 2,920 — — 4,845 Substandard — — 506 — — 9,084 3,833 — 13,423 Doubtful — — — — — — — — — Commercial real estate 465,524 82,759 140,614 194,188 85,755 329,945 12,249 71 1,311,105 Multifamily Pass 410,958 208,396 315,119 157,640 61,457 158,464 4 — 1,312,038 Special mention — 1,988 — 11,261 — 33,065 — — 46,314 Substandard — — — — — 2,702 — — 2,702 Doubtful — — — — — — — — — Multifamily 410,958 210,384 315,119 168,901 61,457 194,231 4 — 1,361,054 SBA Pass 106,749 23,972 8,049 1,957 10,836 28,495 928 143 181,129 Special mention — 1,586 3,618 236 — 596 — 4 6,040 Substandard — 5,888 — 390 3,358 7,245 599 899 18,379 Doubtful — — — — — — — — — SBA 106,749 31,446 11,667 2,583 14,194 36,336 1,527 1,046 205,548 Construction Pass 67,074 32,995 29,038 17,139 25,485 — — — 171,731 Special mention — — — 1,607 — 8,503 — — 10,110 Substandard — — — — — — — — — Doubtful — — — — — — — — — Construction 67,074 32,995 29,038 18,746 25,485 8,503 — — 181,841 Consumer: Single family residential mortgage Pass 713,844 96,339 67,075 140,329 88,123 277,247 12,828 — 1,395,785 Special mention — 1,644 339 910 692 6,838 — — 10,423 Substandard — — — 11,005 975 1,601 — 234 13,815 Doubtful — — — — — — — — — Single family residential mortgage 713,844 97,983 67,414 152,244 89,790 285,686 12,828 234 1,420,023 Other consumer Pass 26,179 13,556 8,891 5,265 9,038 15,951 21,327 2,331 102,538 Special mention — — 4 — — 25 63 — 92 Substandard — 61 14 148 46 26 — — 295 Doubtful — — — — — — — — — Other consumer 26,179 13,617 8,909 5,413 9,084 16,002 21,390 2,331 102,925 Total loans $ 2,045,754 $ 556,573 $ 676,285 $ 632,749 $ 352,850 $ 991,156 $ 1,974,013 $ 22,100 $ 7,251,480 Total loans Pass $ 2,044,546 $ 539,194 $ 640,230 $ 593,054 $ 337,133 $ 908,588 $ 1,931,629 $ 12,224 $ 7,006,598 Special mention 1,206 11,189 17,682 16,774 7,964 61,793 20,523 6,352 143,483 Substandard 2 6,190 18,373 22,921 7,753 20,775 21,861 3,524 101,399 Doubtful — — — — — — — — — Total loans $ 2,045,754 $ 556,573 $ 676,285 $ 632,749 $ 352,850 $ 991,156 $ 1,974,013 $ 22,100 $ 7,251,480
Schedule of Aging of Recorded Investment in Past Due Loans and Leases	The following table presents the aging of the recorded investment in past due loans, excluding accrued interest receivable (which is not considered to be material), by class of loans as of the periods indicated: ($ in thousands) 30 - 59 Days Past Due 60 - 89 Days Past Due Greater than 89 Days Past due Total Past Due Current Total December 31, 2022 Commercial: Commercial and industrial $ 4,002 $ 481 $ 13,833 $ 18,316 $ 1,827,644 $ 1,845,960 Commercial real estate 311 — 910 1,221 1,258,430 1,259,651 Multifamily — — — — 1,689,943 1,689,943 SBA 287 — 10,299 10,586 57,551 68,137 Construction — — — — 243,553 243,553 Consumer: Single family residential mortgage 36,338 5,068 19,431 60,837 1,859,969 1,920,806 Other consumer 163 16 81 260 86,728 86,988 Total loans $ 41,101 $ 5,565 $ 44,554 $ 91,220 $ 7,023,818 $ 7,115,038 December 31, 2021 Commercial: Commercial and industrial $ 9,342 $ 1,351 $ 9,503 $ 20,196 $ 2,648,788 $ 2,668,984 Commercial real estate — — — — 1,311,105 1,311,105 Multifamily 786 — — 786 1,360,268 1,361,054 SBA 987 2,360 15,941 19,288 186,260 205,548 Construction — — — — 181,841 181,841 Consumer: Single family residential mortgage 24,867 — 7,076 31,943 1,388,080 1,420,023 Other consumer 449 — 89 538 102,387 102,925 Total loans $ 36,431 $ 3,711 $ 32,609 $ 72,751 $ 7,178,729 $ 7,251,480
Schedule of Composition of Nonaccrual Loans and Leases	The following table presents nonaccrual loans as of the dates indicated: December 31, 2022 December 31, 2021 ($ in thousands) Total Nonaccrual Loans with no ACL Total Nonaccrual Loans with no ACL Nonaccrual loans Commercial: Commercial and industrial $ 22,613 $ 10,959 $ 28,594 $ 9,137 Commercial real estate 910 910 — — SBA 10,417 5,613 16,653 11,443 Consumer: Single family residential mortgage 21,116 17,187 7,076 7,076 Other consumer 195 195 235 235 Total nonaccrual loans $ 55,251 $ 34,864 $ 52,558 $ 27,891
Schedule of Allowance for Loan and Lease Losses and Recorded Investment, Excluding Accrued Interest, in Loans	The following table presents a summary of activity in the ACL for the periods indicated: Year Ended December 31, ($ in thousands) 2022 2021 2020 Allowance Reserve for Unfunded Non-Cancellable Loan Commit-ments Allowance Allowance Reserve for Unfunded Non-Cancellable Loan Commit-ments Allowance Allowance Reserve for Unfunded Non-Cancellable Loan Commit-ments Allowance Balance at beginning of year $ 92,584 $ 5,605 $ 98,189 $ 81,030 $ 3,183 $ 84,213 $ 57,649 $ 4,064 $ 61,713 Impact of adopting ASU 2016-13 — — — — — — 7,609 (1,226) 6,383 Initial reserve for purchased credit-deteriorated loans (1) — — — 13,650 — 13,650 — — — Loans charged off (9,278) — (9,278) (9,886) — (9,886) (15,417) — (15,417) Recoveries of loans previously charged off 33,896 — 33,896 3,358 — 3,358 1,815 — 1,815 Net recoveries (charge-offs) 24,618 — 24,618 (6,528) — (6,528) (13,602) — (13,602) (Reversal of) provision for credit losses (31,242) (300) (31,542) 4,432 2,422 6,854 29,374 345 29,719 Balance at end of year $ 85,960 $ 5,305 $ 91,265 $ 92,584 $ 5,605 $ 98,189 $ 81,030 $ 3,183 $ 84,213 (1) Represents the amounts, at acquisition date, of expected credit losses on PCD loans, net of expected recoveries of PCD loans charged-off prior to acquisition date that we have a contractual right to receive. The following table presents the activity and balance in the ALL as of or for the year ended December 31, 2022: ($ in thousands) Commercial Commercial Real Estate Multifamily SBA Construction Single Family Residential Mortgage Other Consumer Total ALL: Balance at December 31, 2021 $ 33,557 $ 21,727 $ 17,893 $ 3,017 $ 5,622 $ 9,608 $ 1,160 $ 92,584 Charge-offs (8,597) — — (428) — (10) (243) (9,278) Recoveries 32,887 7 — 791 — 193 18 33,896 Net recoveries (charge-offs) 24,290 7 — 363 — 183 (225) 24,618 (Reversal of) provision for credit losses (23,691) (5,757) (3,197) (732) 228 2,259 (352) (31,242) Balance at December 31, 2022 $ 34,156 $ 15,977 $ 14,696 $ 2,648 $ 5,850 $ 12,050 $ 583 $ 85,960 The following table presents the activity and balance in the ALL as of or for the year ended December 31, 2021: ($ in thousands) Commercial and Commercial Real Estate Multifamily SBA Construction Single Family Residential Mortgage Other Consumer Total ALL: Balance at December 31, 2020 $ 20,608 $ 19,074 $ 22,512 $ 3,145 $ 5,849 $ 9,191 $ 651 $ 81,030 Initial reserve for purchased credit-deteriorated loans (1) 11,933 614 469 575 28 — 31 13,650 Charge-offs (6,209) (576) — (2,780) — (321) — (9,886) Recoveries 3,150 — — 132 — 74 2 3,358 Net (charge-offs) recoveries (3,059) (576) — (2,648) — (247) 2 (6,528) Provision for (reversal of) credit losses 4,075 2,615 (5,088) 1,945 (255) 664 476 4,432 Balance at December 31, 2021 $ 33,557 $ 21,727 $ 17,893 $ 3,017 $ 5,622 $ 9,608 $ 1,160 $ 92,584
Schedule of Troubled Debt Restructurings	TDR loans consisted of the following as of the dates indicated: December 31, ($ in thousands) 2022 2021 Commercial: Commercial and industrial $ 14,636 $ 5,241 Commercial real estate — 4,243 SBA 295 265 Consumer: Single family residential mortgage 1,214 6,935 Total loans $ 16,145 $ 16,684 The following table summarizes the pre-modification and post-modification balances of the new TDRs for the periods indicated: Year Ended December 31, 2022 2021 2020 ($ in thousands) Number of Loans Pre-Modification Outstanding Recorded Investment Post-Modification Outstanding Recorded Investment Number of Loans Pre-Modification Outstanding Recorded Investment Post-Modification Outstanding Recorded Investment Number of Loans Pre-Modification Outstanding Recorded Investment Post-Modification Outstanding Recorded Investment Commercial: Commercial and industrial 4 $ 20,340 $ 20,340 — $ — $ — 1 $ 5,000 $ 5,000 SBA 2 833 833 — — — — — — Consumer: Single family residential mortgage — — — 2 3,420 3,420 — — — Total 6 $ 21,173 $ 21,173 2 $ 3,420 $ 3,420 1 $ 5,000 $ 5,000 We consider a TDR to be in payment default once it becomes 30 days or more past due following a modification. For the year ended December 31, 2022 and 2021, there were no loans that were modified as a TDR during the prior 12 months that had subsequent payment defaults. For the year ended December 31, 2020, there was one SBA loan that was modified as TDRs during the prior 12 months that had a subsequent payment default. The following table summarizes the TDRs by modification type for the periods indicated: Modification Type Change in Principal Payments Extension of Maturity (1) Total ($ in thousands) Count Amount Count Amount Count Amount Year ended December 31, 2022 Commercial: Commercial and industrial (2) 1 $ 1,000 3 $ 19,340 4 $ 20,340 SBA — — 2 833 2 833 Total 1 $ 1,000 5 $ 20,173 6 $ 21,173 Year ended December 31, 2021 Consumer: Single family residential mortgage (3) — $ — 2 $ 3,420 2 $ 3,420 Total — $ — 2 $ 3,420 2 $ 3,420 Year ended December 31, 2020 Commercial: Commercial and industrial — $ — 1 $ 5,000 1 $ 5,000 Total — $ — 1 $ 5,000 1 $ 5,000 (1) Excludes loans in forbearance or deferment that received an extension of maturity through the CARES Act during the years ended December 31, 2021 and 2020. (2) Includes three commercial and industrial loans aggregating $19.3 million that included both an extension in maturity and payment plan (3) Includes one SFR mortgage loan totaling $1.8 million that included both an extension in maturity and change in interest rate from variable to fixed.
Schedule of Financing Receivables, Purchases and Sales	The following table presents loans purchased and/or sold by portfolio segment, excluding loans held-for-sale and loans acquired in a business combination for the periods indicated: Year Ended December 31, 2022 2021 2020 ($ in thousands) Purchases Sales Purchases Sales Purchases Sales Commercial: Multifamily $ — $ — $ 29,764 $ — $ 120,900 $ — Construction — — — — 14,750 — Consumer: Single family residential mortgage 814,262 — 795,773 — 149,687 — Total $ 814,262 $ — $ 825,537 $ — $ 285,337 $ —
Schedule of Certain Loans Acquired in Transfer Not Accounted for as Debt Securities Acquired During Period	The following table presents PCD loans acquired for the periods indicated: Year Ended December 31, ($ in thousands) 2022 2021 2020 Par value — 225,405 — Initial reserve based on ACL methodology (1) — (16,200) — Net discount related to items other than credit — (3,786) — Total purchase price $ — $ 205,419 $ —

PREMISES AND EQUIPMENT, NET (Ta

PREMISES AND EQUIPMENT, NET (Tables)	12 Months Ended
	Dec. 31, 2022
Property, Plant and Equipment [Abstract]
Schedule of Premises and Equipment, Including Capital Leases	The following table presents the components of premises and equipment, net, as of the dates indicated: December 31, ($ in thousands) 2022 2021 Land $ 7,630 $ 8,230 Building and improvement 106,413 107,465 Furniture, fixtures, and equipment 51,043 48,737 Leasehold improvements 12,173 13,559 Construction in process 323 23 Total 177,582 178,014 Less accumulated depreciation (70,237) (65,146) Premises and equipment, net $ 107,345 $ 112,868

LEASES (Tables)

LEASES (Tables)	12 Months Ended
	Dec. 31, 2022
Leases [Abstract]
Schedule of Components of Lease Expense and Supplemental Cash Flow Information	The components of lease expense were as follows: Year Ended December 31, ($ in thousands) 2022 2021 2020 Operating lease expense $ 9,168 $ 6,972 $ 6,024 Variable lease expense 168 366 279 Total lease expense $ 9,336 $ 7,338 $ 6,303 Supplemental cash flow information related to leases was as follows: Year Ended December 31, ($ in thousands) 2022 2021 2020 Cash paid for amounts included in the measurement of lease liabilities for operating leases: Operating cash flows $ 9,515 $ 7,229 $ 6,812 ROU assets obtained in the exchange for lease liabilities: ROU assets obtained in exchange for lease liabilities (1) $ 2,060 $ 26,413 $ 3,289 (1) Includes $9.2 million during the year ended December 31, 2021 related to the PMB Acquisition.
Schedule of Supplemental Balance Sheet Information	Supplemental balance sheet information related to leases was as follows: December 31, ($ in thousands) 2022 2021 Operating leases: Operating lease right-of-use assets $ 28,780 $ 35,442 Operating lease liabilities 33,122 40,675 December 31, 2022 2021 Weighted-average remaining lease term (in years): Operating leases 4.90 years 5.46 years Weighted-average discount rate: Operating leases 1.88 % 1.76 %
Schedule of Maturities of Lease Liabilities	Maturities of operating lease liabilities at December 31, 2022 were as follows: ($ in thousands) Operating Year Ending December 31, 2023 $ 8,726 2024 8,415 2025 6,910 2026 4,992 2027 2,949 Thereafter 3,083 Total lease payments 35,075 Less: present value discount (1,953) Total Lease Liability $ 33,122

GOODWILL AND OTHER INTANGIBLES

GOODWILL AND OTHER INTANGIBLES (Tables)	12 Months Ended
	Dec. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Goodwill	The following table presents changes in the carrying amount of goodwill for the periods indicated: Year Ended December 31, ($ in thousands) 2022 2021 2020 Goodwill, beginning of the year $ 94,301 $ 37,144 $ 37,144 Goodwill from business combinations 18,190 57,157 — Goodwill adjustments for purchase accounting 1,821 — — Goodwill, end of year $ 114,312 $ 94,301 $ 37,144
Schedule of Other Intangible Assets	Other intangibles are comprised of the following as of the dates indicated: ($ in thousands) December 31, December 31, Core deposit intangibles $ 3,932 $ 6,411 Developed technology 2,637 — Other intangibles 957 — Total other intangibles $ 7,526 $ 6,411 The following table presents changes in the carrying amount of intangibles for the periods indicated: Year Ended December 31, ($ in thousands) 2022 2021 2020 Other intangibles: Balance, beginning of year $ 35,958 $ 30,904 $ 30,904 Other intangibles acquired from business combinations 3,800 5,054 — Purchase accounting adjustments (980) — — Balance, end of year 38,778 35,958 30,904 Accumulated amortization: Balance, beginning of year 29,547 28,271 26,753 Amortization of other intangibles 1,705 1,276 1,518 Balance, end of year 31,252 29,547 28,271 Other intangibles, net $ 7,526 $ 6,411 $ 2,633
Schedule of Estimated Future Amortization Expense	The following table presents estimated future amortization expenses of other intangibles as of December 31, 2022: ($ in thousands) 2023 2024 2025 2026 2027 2028 and After Total Estimated future amortization expense $ 1,799 $ 1,425 $ 1,107 $ 1,013 $ 811 $ 1,371 $ 7,526

OTHER ASSETS AND OTHER LIABIL_2

OTHER ASSETS AND OTHER LIABILITIES (Tables)	12 Months Ended
	Dec. 31, 2022
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Schedule of Other Assets and Other Liabilities	The following table presents the components of other assets as of the dates indicated: December 31, ($ in thousands) 2022 2021 Accrued interest receivable $ 37,942 $ 30,991 Prepaid expenses 8,068 7,267 Derivative instruments (1) 2,292 3,565 Operating lease right-of-use assets (2) 28,780 35,442 Servicing assets 22,484 1,309 Income taxes receivable 7,679 7,952 Investments: Alternative energy partnerships (3) 21,410 25,888 Low income housing tax credits ("LIHTC") (3) 45,726 38,982 Other equity and CRA investments (3) 90,295 82,809 Other assets 13,513 24,110 Total other assets $ 278,189 $ 258,315 (1) See Note 15 - Derivative Instruments for information regarding derivative instruments (2) See Note 7 - Leases for information regarding operating lease right-of-use assets (3) See Note 20 - Variable Interest Entities regarding alternative energy partnerships, LIHTC and other CRA investments The following table presents the components of accrued expenses and other liabilities as of the dates indicated: December 31, ($ in thousands) 2022 2021 Accrued interest payable $ 7,004 $ 3,546 Accounts payable and accrued expenses 37,560 39,487 Derivative liabilities (1) 2,251 3,740 Lease liability (2) 33,122 40,675 Commitments to fund LIHTC (3) 17,480 10,264 Reserve for unfunded noncancellable loan commitments 5,305 5,605 Reserve for loss on repurchased loans (4) 2,989 4,348 Other liabilities 8,512 5,908 Total accrued expenses and other liabilities $ 114,223 $ 113,573 (1) See Note 15 - Derivative Instruments for information regarding derivative instruments (2) See Note 7 - Leases for information regarding lease liability (3) See Note 22 - Loan Commitments and Other Related Activities regarding commitments to fund LIHTC (4) See Note 14 - Loan Repurchase Reserve

DEPOSITS (Tables)

DEPOSITS (Tables)	12 Months Ended
	Dec. 31, 2022
Deposits [Abstract]
Schedule of Components of Interest Bearing Deposits	The following table presents the components of deposits as of the dates indicated: December 31, ($ in thousands) 2022 2021 Noninterest-bearing deposits $ 2,809,328 $ 2,788,196 Interest-bearing deposits Interest-bearing demand deposits 1,947,247 2,393,386 Money market and savings accounts 1,174,925 1,751,135 Certificates of deposit of $250,000 or less 793,040 285,768 Certificates of deposit of more than $250,000 396,381 220,950 Total interest-bearing deposits 4,311,593 4,651,239 Total deposits $ 7,120,921 $ 7,439,435
Schedule of Brokered Deposits	The following table presents a summary of brokered deposits as of the dates indicated: December 31, ($ in thousands) 2022 2021 Money market accounts $ 10,000 $ 10,000 Certificates of deposit of $250,000 or less 604,945 — Total brokered deposits $ 614,945 $ 10,000
Scheduled Maturities of Time Deposits	The following table presents scheduled maturities of certificates of deposit as of December 31, 2022: ($ in thousands) 2023 2024 2025 2026 2027 Total Certificates of deposit of $250,000 or less $ 664,365 $ 105,126 $ 22,085 $ 753 $ 711 $ 793,040 Certificates of deposit of more than $250,000 355,138 39,375 636 394 838 396,381 Total certificates of deposit (1) $ 1,019,503 $ 144,501 $ 22,721 $ 1,147 $ 1,549 $ 1,189,421 (1) Total certificates of deposit includes $179 thousand and $602 thousand of fair value adjustments related to certificates of deposit acquired in business combinations at December 31, 2022 and 2021.

FEDERAL HOME LOAN BANK ADVANC_2

FEDERAL HOME LOAN BANK ADVANCES AND SHORT-TERM BORROWINGS (Tables)	12 Months Ended
	Dec. 31, 2022
Federal Home Loan Banks [Abstract]
Schedule of Federal Home Loan Bank Advances, Financial Data	The following table presents advances from the FHLB as of the dates indicated: ($ in thousands) December 31, December 31, Fixed rate: Outstanding balance (1) $ 711,000 $ 411,000 Interest rates ranging from 0.64 % 0.64 % Interest rates ranging to 3.70 % 3.32 % Weighted average interest rate 2.97 % 2.53 % Variable rate: Outstanding balance 20,000 70,000 Weighted average interest rate 4.59 % 0.20 % (1) Excludes $3.7 million and $4.9 million of unamortized debt issuance costs at December 31, 2022 and 2021. The following table presents financial data of FHLB advances as of the dates or for the periods indicated: As of or For the Year Ended December 31, ($ in thousands) 2022 2021 2020 Weighted-average interest rate at end of year 3.02 % 2.19 % 2.15 % Average interest rate during the year 2.87 % 2.82 % 2.41 % Average balance $ 528,590 $ 426,875 $ 749,195 Maximum amount outstanding at any month-end $ 771,000 $ 641,000 $ 1,210,000 Balance at end of year (1) $ 731,000 $ 481,000 $ 546,000 (1) Excludes $3.7 million, $4.9 million and $6.2 million of unamortized debt issuance costs at December 31, 2022, 2021 and 2020.
Schedule of Federal Home Loan Banks Fiscal Year Maturity	The following table presents contractual maturities by year of the FHLB advances as of December 31, 2022: ($ in thousands) 2023 2024 2025 2026 2027 Thereafter Total Fixed rate $ — $ — $ 291,000 $ 20,000 $ 400,000 $ — $ 711,000 Variable rate 20,000 — — — — — 20,000 Total $ 20,000 $ — $ 291,000 $ 20,000 $ 400,000 $ — $ 731,000

LONG-TERM DEBT (Tables)

LONG-TERM DEBT (Tables)	12 Months Ended
	Dec. 31, 2022
Debt Disclosure [Abstract]
Schedule of Long-term Debt Instruments	The following table presents our long-term debt as of the dates indicated: December 31, 2022 2021 ($ in thousands) Interest Rate Maturity Date Par Value Unamortized Debt Issuance Cost and Discount Par Value Unamortized Debt Issuance Cost and Discount Senior notes 5.250% 4/15/2025 $ 175,000 $ (722) $ 175,000 $ (1,014) Subordinated notes 4.375% 10/30/2030 85,000 (1,899) 85,000 (2,127) PMB Statutory Trust III, junior subordinated debentures LIBOR + 3.40% 9/26/2032 7,217 — 7,217 — PMB Capital Trust III, junior subordinated debentures LIBOR + 2.00% 10/8/2034 10,310 — 10,310 — Total $ 277,527 $ (2,621) $ 277,527 $ (3,141)

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Schedule of Components of Income Tax Expense (Benefit)	The following table presents the components of income tax expense of continuing operations for the periods indicated: Year Ended December 31, ($ in thousands) 2022 2021 2020 Current income taxes: Federal $ 13,290 $ 7,966 $ 7,332 State 15,577 6,466 3,713 Total current income tax expense 28,867 14,432 11,045 Deferred income taxes: Federal 17,992 4,950 (5,663) State 1,086 894 (3,596) Total deferred income tax expense (benefit) 19,078 5,844 (9,259) Income tax expense $ 47,945 $ 20,276 $ 1,786
Schedule of Effective Income Tax Rate Reconciliation	The following table presents a reconciliation of the recorded income tax expense of continuing operations to the amount of taxes computed by applying the applicable statutory Federal income tax rate of 21.0% to income from continuing operations before income taxes for the years ended December 31, 2022, 2021, and 2020: Year Ended December 31, 2022 2021 2020 Computed expected income tax expense at Federal statutory rate 21.0 % 21.0 % 21.0 % Increase (decrease) resulting from: Proportional amortization 2.2 % 4.3 % 24.1 % Income tax credits (investment tax credits and other) (2.8) % (5.5) % (30.6) % Other permanent book-tax differences 0.5 % 0.9 % 1.9 % State tax expense, net of federal benefit 7.8 % 7.0 % 0.6 % Bank owned life insurance policies (0.4) % (0.7) % (3.6) % Equity compensation (windfall) shortfall tax impact (0.1) % (2.2) % 2.2 % Reserve for uncertain tax positions — % — % (0.9) % Other, net 0.2 % (0.3) % (2.3) % Effective tax rates 28.4 % 24.5 % 12.4 %
Schedule of Deferred Tax Assets and Liabilities	The following table presents the tax effects of temporary differences that give rise to significant portions of deferred tax assets and deferred tax liabilities as of the dates indicated: December 31, ($ in thousands) 2022 2021 Deferred tax assets: Allowance for loan losses $ 27,207 $ 29,746 Stock-based compensation expense 1,427 1,181 Accrued expenses 3,180 6,198 Loan repurchase reserve 864 1,256 Federal net operating losses 73 172 State net operating losses 1,950 2,762 Federal income tax credits 2,452 23,045 Unrealized loss on securities available-for-sale 16,488 — Deferred loan fees 1,580 1,692 Prior year state tax deduction 3,155 1,648 Lease liability 9,577 11,752 Other deferred tax assets 4,810 4,897 Total deferred tax assets 72,763 84,349 Deferred tax liabilities: Unrealized gain on securities available-for-sale — (3,172) Investments in partnerships (2,130) (8,857) Mortgage servicing rights (165) (130) Amortization of intangible assets (78) (47) Deferred loan costs (5,100) (4,577) Depreciation on premises and equipment (6,336) (4,916) Right of use asset (8,322) (10,240) Other deferred tax liabilities (114) (1,636) Total deferred tax liabilities (22,245) (33,575) Valuation allowance — — Net deferred tax assets $ 50,518 $ 50,774
Schedule of Unrecognized Tax Benefits Roll Forward	The table below summarizes the activity related to our unrecognized tax benefits for the periods indicated: Year Ended December 31, ($ in thousands) 2022 2021 2020 Beginning balance $ 925 $ 924 $ 977 Decrease related to prior year tax positions (60) (59) (6) Increase in current year tax positions — 60 120 Decrease related to lapsing of statute of limitations (49) — (167) Ending balance $ 816 $ 925 $ 924

LOAN REPURCHASE RESERVE (Tables

LOAN REPURCHASE RESERVE (Tables)	12 Months Ended
	Dec. 31, 2022
Mortgage Banking Activities [Abstract]
Schedule of Activities in Reserve for Loss Reimbursements on Sold Loans	The following table presents a summary of activity in the loan repurchase reserve for the periods indicated: Year Ended December 31, ($ in thousands) 2022 2021 2020 Balance at beginning of year $ 4,348 $ 5,515 $ 6,201 Subsequent change in the reserve (1,004) (948) (686) Utilization of reserve for loan repurchases (355) (219) — Balance at end of year $ 2,989 $ 4,348 $ 5,515

DERIVATIVE INSTRUMENTS (Tables)

DERIVATIVE INSTRUMENTS (Tables)	12 Months Ended
	Dec. 31, 2022
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Schedule of Amount and Market Value of Mortgage Banking Derivatives	The following table presents the notional amount and fair value of our derivative instruments included in the consolidated statements of financial condition as of the dates indicated. Note 3 — Fair Values of Financial Instruments contains further disclosures pertaining to the fair value of derivatives. December 31, 2022 2021 ($ in thousands) Notional Amount Fair Value (1) Notional Amount Fair Value (1) Derivative assets: Interest rate swaps on loans $ 33,694 $ 2,134 $ 58,834 $ 3,390 Foreign exchange contracts 5,885 158 4,725 175 Total included in assets $ 39,579 $ 2,292 $ 63,559 $ 3,565 Derivative liabilities: Interest rate swaps on loans $ 33,694 $ 2,107 $ 58,834 $ 3,594 Foreign exchange contracts 5,885 144 4,725 146 Total included in liabilities $ 39,579 $ 2,251 $ 63,559 $ 3,740 (1) The fair value of interest rate swaps on loans and foreign exchange contracts are included in 'other assets' and 'accrued expenses and other liabilities', respectively, in the accompanying consolidated statements of financial condition.

EMPLOYEE STOCK COMPENSATION (Ta

EMPLOYEE STOCK COMPENSATION (Tables)	12 Months Ended
	Dec. 31, 2022
Share-Based Payment Arrangement [Abstract]
Schedule of Employee Service Share-based Compensation, Allocation of Recognized Period Costs	The following table presents total stock-based compensation expense and the related tax benefits for the periods indicated: Year Ended December 31, ($ in thousands) 2022 2021 2020 Restricted stock awards and units 6,197 5,295 5,777 Stock options — — 4 Total stock-based compensation expense $ 6,197 $ 5,295 $ 5,781 Related tax benefits $ 1,790 $ 1,530 $ 1,703
Schedule of Restricted Stock and Restricted Stock Units Activity	The following table presents unvested restricted stock awards and restricted stock units activity for the periods indicated: Year Ended December 31, 2022 2021 2020 Number of Shares Weighted-Average Price per Share Number of Shares Weighted-Average Price per Share Number of Shares Weighted-Average Price per Share Outstanding at beginning of year 649,010 $ 17.17 848,302 $ 14.42 923,482 $ 15.74 Granted (1) 1,073,888 $ 13.67 297,592 $ 19.88 358,593 $ 13.85 Vested (2) (276,863) $ 16.24 (388,387) $ 14.01 (331,998) $ 15.83 Forfeited (3) (42,790) $ 17.86 (108,497) $ 14.40 (101,775) $ 15.43 Outstanding at end of year 1,403,245 $ 14.68 649,010 $ 17.17 848,302 $ 14.42 (1) There were 782,451, 66,472 and 78,771 performance stock units included in shares granted for the years ended December 31, 2022, 2021 and 2020. (2) There were 42,440, 77,327 and 18,473 performance stock units included in vested shares for the years ended December 31, 2022, 2021 and 2020. (3) There were 9,428, 48,803 and 24,242 performance stock units included in forfeited shares for the years ended December 31, 2022, 2021 and 2020.
Schedule of Stock Options	Year Ended December 31, ($ in thousands, except per share data) 2022 2021 2020 Fair value of options vested $ — $ — $ 8 Total intrinsic value of options exercised $ — $ 191 $ 29 Cash received from options exercised $ — $ 300 $ —
Schedule of Option Activity	The following table represents vested stock option activity and weighted-average exercise price per share at and for the periods indicated: Year Ended December 31, 2022 2021 2020 Number of Shares Weighted-Average Exercise Price per Share Number of Shares Weighted-Average Exercise Price per Share Number of Shares Weighted-Average Exercise Price per Share Outstanding at beginning of year 14,904 $ 13.05 55,069 $ 13.96 62,521 $ 13.85 Exercised — $ — (40,165) $ 14.30 (7,452) $ 13.05 Forfeited — $ — — $ — — $ — Outstanding at end of year 14,904 $ 13.05 14,904 $ 13.05 55,069 $ 13.96 Exercisable at end of year 14,904 $ 13.05 14,904 $ 13.05 55,069 $ 13.96
Schedule of Nonvested Share	The following table represents changes in unvested stock options and related information at and for the periods indicated: Year Ended December 31, 2022 2021 2020 Number of Shares Weighted-Average Exercise Price per Share Number of Shares Weighted-Average Exercise Price per Share Number of Shares Weighted-Average Exercise Price per Share Outstanding at beginning of year — $ — — $ — 2,248 $ 13.75 Vested — $ — — $ — (2,248) $ 13.75 Outstanding at end of year — $ — — $ — — $ —
Schedule of of Stock Options Outstanding	The following table presents a summary of stock options outstanding as of December 31, 2022: Options Outstanding and Exercisable ($ in thousands) Number of Shares Intrinsic Value Weighted-Average Exercise Price per Share Weighted-Average Remaining Contractual Life $10.90 to $12.33 3,672 18 $ 10.90 1.5 years $12.34 to $13.75 11,232 24 $ 13.75 2.5 years Total 14,904 $ 43 $ 13.05 2.3 years
Schedule of all Outstanding SARs	The following table represents SARs activity and the weighted average exercise price per share as of and for the periods indicated: Year Ended December 31, 2022 2021 2020 Number of Shares Weighted-Average Exercise Price per Share Number of Shares Weighted-Average Exercise Price per Share Number of Shares Weighted-Average Exercise Price per Share Outstanding at beginning of year — $ — 1,559,012 $ 11.60 1,559,012 $ 11.60 Exercised — $ — (1,559,012) $ 11.60 — $ — Outstanding at end of year — $ — — $ — 1,559,012 $ 11.60 Exercisable at end of year — $ — — $ — 1,559,012 $ 11.60

STOCKHOLDERS' EQUITY (Tables)

STOCKHOLDERS' EQUITY (Tables)	12 Months Ended
	Dec. 31, 2022
Equity [Abstract]
Schedule of Preferred Stock	The following table presents our outstanding preferred stock as of the dates indicated: December 31, 2022 2021 ($ in thousands) Shares Authorized and Outstanding Liquidation Preference Carrying Value Shares Authorized and Outstanding Liquidation Preference Carrying Value Series E 7.00% non-cumulative perpetual — — — 98,702 98,702 94,956 Total — $ — $ — 98,702 $ 98,702 $ 94,956 Year Ended December 31, ($ in thousands) 2022 2021 2020 Series D Preferred Stock: Depositary shares repurchased or redeemed — 3,730,767 134,410 Preferred Stock retired (shares) — 93,269 3,360 Consideration paid $ — $ 93,269 $ 2,698 Carrying value — 89,922 3,240 Impact of preferred stock redemption - Series D Preferred Stock (1) $ — $ 3,347 $ (541) Series E Preferred Stock: Depositary shares repurchased or redeemed 3,948,080 — 70,967 Preferred Stock retired (shares) 98,702 — 1,774 Consideration paid $ 98,703 $ — $ 1,680 Carrying value 94,956 — 1,707 Impact of preferred stock redemption - Series E Preferred Stock (1) $ 3,747 $ — $ (27) Total impact of preferred stock redemption (1) $ 3,747 $ 3,347 $ (568) (1) Impact of redemption includes both shares repurchased in the open market at a premium or discount and shares redeemed at par on an eligible call date.
Schedule of Changes to Accumulate Other Comprehensive Income by Components	Reclassifications from AOCI occur when a security is sold, called or matures and are recorded on the consolidated statements of operations either as a gain or loss. The following table presents changes to AOCI for the periods indicated: Year Ended December 31, ($ in thousands) 2022 2021 2020 Unrealized (loss) gain on securities available-for -sale Balance at beginning of period $ 7,743 $ 7,746 $ (11,900) Unrealized (loss) gain on securities available-for-sale: Unrealized (loss) gain arising during the period (76,556) (7) 29,867 Reclassification adjustment from other comprehensive income 7,692 — (2,011) Total unrealized (loss) gain on securities available-for-sale (68,864) (7) 27,856 Amortization of unrealized loss of available-for-sale securities transferred to held-to-maturity 860 — — Tax effect of current period changes 19,664 4 (8,210) Total changes, net of taxes (48,340) (3) 19,646 Balance at end of period $ (40,597) $ 7,743 $ 7,746

REGULATORY CAPITAL MATTERS (Tab

REGULATORY CAPITAL MATTERS (Tables)	12 Months Ended
	Dec. 31, 2022
Federal Home Loan Banks [Abstract]
Schedule of Capital Amounts and Ratios	The following table presents the regulatory capital amounts and ratios for the Company and the Bank as of the dates indicated: Minimum Capital Requirements Minimum Required to Be Well-Capitalized Under Prompt Corrective Action Provisions ($ in thousands) Amount Ratio Amount Ratio Amount Ratio December 31, 2022 Banc of California, Inc. Total risk-based capital $ 1,069,180 14.21 % $ 601,941 8.00 % N/A N/A Tier 1 risk-based capital 887,717 11.80 % 451,456 6.00 % N/A N/A Common equity tier 1 capital 887,717 11.80 % 338,592 4.50 % N/A N/A Tier 1 leverage 887,717 9.70 % 365,892 4.00 % N/A N/A Banc of California, NA Total risk-based capital $ 1,201,884 16.02 % $ 600,116 8.00 % $ 750,145 10.00 % Tier 1 risk-based capital 1,121,049 14.94 % 450,087 6.00 % 600,116 8.00 % Common equity tier 1 capital 1,121,049 14.94 % 337,565 4.50 % 487,594 6.50 % Tier 1 leverage 1,121,049 12.25 % 365,989 4.00 % 457,486 5.00 % December 31, 2021 Banc of California, Inc. Total risk-based capital $ 1,140,480 14.98 % $ 609,062 8.00 % N/A N/A Tier 1 risk-based capital 955,747 12.55 % 456,796 6.00 % N/A N/A Common equity tier 1 capital 860,841 11.31 % 342,597 4.50 % N/A N/A Tier 1 leverage 955,747 10.37 % 368,610 4.00 % N/A N/A Banc of California, NA Total risk-based capital $ 1,195,050 15.71 % $ 608,740 8.00 % $ 760,925 10.00 % Tier 1 risk-based capital 1,110,767 14.60 % 456,555 6.00 % 608,740 8.00 % Common equity tier 1 capital 1,110,767 14.60 % 342,416 4.50 % 494,601 6.50 % Tier 1 leverage 1,110,767 12.06 % 368,306 4.00 % 460,382 5.00 %

VARIABLE INTEREST ENTITIES (Tab

VARIABLE INTEREST ENTITIES (Tables)	12 Months Ended
	Dec. 31, 2022
Variable Interest Entity [Line Items]
Schedule of Unconsolidated VIEs	The following table represents the carrying value of the associated unconsolidated assets and liabilities and the associated maximum loss exposure for alternative energy partnerships as of the dates indicated: ($ in thousands) December 31, December 31, Cash $ 4,110 $ 4,227 Equipment, net of depreciation 237,641 246,421 Other assets 9,838 9,098 Total unconsolidated assets $ 251,589 $ 259,746 Total unconsolidated liabilities $ 11,679 $ 12,129 Maximum loss exposure $ 21,410 $ 25,888 The following table presents information regarding activity in our LIHTC investments for the periods indicated: Year Ended December 31, ($ in thousands) 2022 2021 2020 Fundings $ 4,473 $ 8,023 $ 16,086 Proportional amortization recognized 4,945 4,227 5,253 Income tax credits recognized 5,081 4,604 4,300
Affordable Housing Fund Investment
Variable Interest Entity [Line Items]
Schedule of Unconsolidated VIEs	The following table presents information regarding balances in LIHTC investments for the periods indicated: ($ in thousands) December 31, December 31, Ending balance (1) $ 45,726 $ 38,982 Aggregate funding commitment 72,967 61,278 Total amount funded 55,487 51,014 Unfunded commitment 17,480 10,264 Maximum loss exposure 45,726 38,982 (1) Included in other assets in the accompanying consolidated statements of financial condition.
Variable Interest Entity, Not Primary Beneficiary
Variable Interest Entity [Line Items]
Schedule of Unconsolidated VIEs	The following table presents information regarding activity in our alternative energy partnerships for the periods indicated: Year Ended December 31, ($ in thousands) 2022 2021 2020 Fundings $ — $ — $ 3,631 Return of capital 2,165 2,293 2,094 (Loss) gain on investments in alternative energy partnerships (2,313) 204 365 Tax (benefit) expense recognized from HLBV application (668) 59 45

EARNINGS (LOSS) PER COMMON SH_2

EARNINGS (LOSS) PER COMMON SHARE (Tables)	12 Months Ended
	Dec. 31, 2022
Earnings Per Share [Abstract]
Schedule of Basic and Diluted Earnings Per Common Share	The following table presents computations of basic and diluted EPS for the periods indicated: Year Ended December 31, 2022 2021 2020 ($ in thousands, except per share data) Common Stock Class B Common Stock Common Stock Class B Common Stock Common Stock Class B Common Stock Income from continuing operations $ 119,990 $ 949 $ 61,785 $ 561 $ 12,454 $ 120 Less: income allocated to participating securities — — (113) (1) — — Less: participating securities dividends — — — — (372) (4) Less: preferred stock dividends (1,409) (11) (8,247) (75) (13,737) (132) Less: impact of preferred stock redemption (3,718) (29) (3,317) (30) 563 5 Net income (loss) allocated to common stockholders $ 114,863 $ 909 $ 50,108 $ 455 $ (1,092) $ (11) Weighted-average common shares outstanding - basic 60,324,761 477,321 52,573,659 477,321 49,704,775 477,321 Add: Dilutive effects of restricted stock units 368,952 — 246,556 — — — Add: Dilutive effects of stock options 4,074 — 5,390 — — — Weighted-average common shares outstanding - diluted 60,697,787 477,321 52,825,605 477,321 49,704,775 477,321 Earnings (loss) per common share: Basic $ 1.90 $ 1.90 $ 0.95 $ 0.95 $ (0.02) $ (0.02) Diluted $ 1.89 $ 1.90 $ 0.95 $ 0.95 $ (0.02) $ (0.02)

LOAN COMMITMENTS AND OTHER RE_2

LOAN COMMITMENTS AND OTHER RELATED ACTIVITIES (Tables)	12 Months Ended
	Dec. 31, 2022
Commitments and Contingencies Disclosure [Abstract]
Schedule of Contractual Amount of Financial Instruments with Off-Balance-Sheet Risk	The following table presents the contractual amount of financial instruments with off-balance-sheet risk as of the periods indicated: December 31, 2022 2021 ($ in thousands) Fixed Rate Variable Rate Fixed Rate Variable Rate Commitments to extend credit $ 50,193 $ 180,696 $ 37,107 $ 136,921 Unused lines of credit 8,392 1,505,122 6,894 1,699,933 Letters of credit 2,461 7,016 2,553 5,617

REVENUE RECOGNITION (Tables)

REVENUE RECOGNITION (Tables)	12 Months Ended
	Dec. 31, 2022
Revenue from Contract with Customer [Abstract]
Schedule of Disaggregation of Noninterest Income	The following presents noninterest income, segregated by revenue streams, in-scope and out-of-scope of Topic 606 - Revenue From Contracts With Customers , for the periods indicated: Year Ended December 31, ($ in thousands) 2022 2021 2020 Noninterest income In scope of Topic 606 Deposit service fees $ 6,033 $ 3,728 $ 2,264 Debit card fees 1,910 1,760 1,325 Other 1,115 476 220 Noninterest income (in-scope of Topic 606) 9,058 5,964 3,809 Noninterest income (out-of-scope of Topic 606) 8,292 13,412 15,061 Total noninterest income $ 17,350 $ 19,376 $ 18,870

PARENT COMPANY FINANCIAL STAT_2

PARENT COMPANY FINANCIAL STATEMENTS (Tables)	12 Months Ended
	Dec. 31, 2022
Condensed Financial Information Disclosure [Abstract]
Schedule of Condensed Statements of Financial Condition	Condensed Statements of Financial Condition December 31, ($ in thousands) 2022 2021 ASSETS Cash and cash equivalents $ 25,897 $ 98,851 Other assets 22,813 29,688 Investment in subsidiaries 1,191,951 1,220,368 Total assets $ 1,240,661 $ 1,348,907 LIABILITIES AND STOCKHOLDERS’ EQUITY Long-term debt, net $ 274,906 $ 274,386 Accrued expenses and other liabilities 6,137 9,231 Stockholders’ equity 959,618 1,065,290 Total liabilities and stockholders’ equity $ 1,240,661 $ 1,348,907
Schedule of Condensed Statements of Operations	Condensed Statements of Operations Year Ended December 31, ($ in thousands) 2022 2021 2020 Income Dividends from subsidiaries $ 126,000 $ 78,000 $ 37,000 Legal settlement income — — 2,013 Other operating income 167 212 211 Total income 126,167 78,212 39,224 Expenses Interest expense for notes payable and other borrowings 14,600 13,498 10,141 Other operating expense 4,130 2,621 5,794 Total expenses 18,730 16,119 15,935 Income before income taxes and undistributed earnings of subsidiaries 107,437 62,093 23,289 Income tax benefit (6,049) (7,385) (5,812) Income before undistributed earnings of subsidiaries 113,486 69,478 29,101 Undistributed (dividends in excess of) earnings of subsidiaries 7,453 (7,132) (16,527) Net income $ 120,939 $ 62,346 $ 12,574
Schedule of Condensed Statements of Cash Flows	Condensed Statements of Cash Flows Year Ended December 31, ($ in thousands) 2022 2021 2020 Cash flows from operating activities: Net income $ 120,939 $ 62,346 $ 12,574 Adjustments to reconcile net income to net cash provided by operating activities: Undistributed (dividends in excess of) earnings of subsidiaries (7,453) 7,132 16,527 Stock-based compensation expense 765 776 3,269 Amortization of debt issuance cost 520 493 324 Deferred income tax expense (benefit) (467) 2,770 (417) Net change in other assets and liabilities 4,654 (4,171) (7,377) Net cash provided by operating activities 118,958 69,346 24,900 Cash flows from investing activities: Purchase of investments (1,000) (1,000) — Principal from notes receivable 875 — — Net cash acquired in business combination — 8,815 — Net cash (used in) provided by investing activities (125) 7,815 — Cash flows from financing activities: Net proceeds from issuance of long-term debt — — 82,570 Redemption of preferred stock (98,703) (93,269) (4,379) Purchase of treasury stock (75,080) — (12,041) Proceeds from exercise of stock options — 300 — Restricted stock surrendered due to employee tax liability (1,787) (2,182) (923) Dividend equivalents paid on stock appreciation rights — — (376) Dividends paid on common stock (14,490) (12,843) (11,847) Dividends paid on preferred stock (1,727) (8,322) (13,869) Net cash (used in) provided by financing activities (191,787) (116,316) 39,135 Net change in cash and cash equivalents (72,954) (39,155) 64,035 Cash and cash equivalents at beginning of year 98,851 138,006 73,971 Cash and cash equivalents at end of year $ 25,897 $ 98,851 $ 138,006

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Nature of Operations (Details)	12 Months Ended
	Dec. 31, 2022 branch
Accounting Policies [Abstract]
Number of banking offices	28

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Segment Reporting (Details)	12 Months Ended
	Dec. 31, 2022 segment
Accounting Policies [Abstract]
Number of reportable segments	1

SUMMARY OF SIGNIFICANT ACCOUN_5

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Loans and Leases (Details)	12 Months Ended
	Dec. 31, 2022
Financing Receivable, Past Due [Line Items]
Threshold period past due for nonperforming status of financing receivables	90 days
Single family residential mortgage
Financing Receivable, Past Due [Line Items]
Threshold period past due for write-off of financing receivable	180 days
Commercial and industrial
Financing Receivable, Past Due [Line Items]
Threshold period past due for write-off of financing receivable	90 days
Consumer loans
Financing Receivable, Past Due [Line Items]
Threshold period past due for write-off of financing receivable	120 days

SUMMARY OF SIGNIFICANT ACCOUN_6

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Premises and Equipment (Details)	12 Months Ended
	Dec. 31, 2022
Buildings
Property, Plant and Equipment [Line Items]
Estimated useful life	40 years
Leases | Minimum
Property, Plant and Equipment [Line Items]
Estimated useful life	3 years
Leases | Maximum
Property, Plant and Equipment [Line Items]
Estimated useful life	7 years

SUMMARY OF SIGNIFICANT ACCOUN_7

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Affordable Housing Fund Investment (Details)	12 Months Ended
	Dec. 31, 2022
Affordable Housing Partnerships
Schedule of Equity Method Investments [Line Items]
Compliance period to fully utilize tax credits	15 years

SUMMARY OF SIGNIFICANT ACCOUN_8

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Deferred Financing Costs (Details)	12 Months Ended
	Dec. 31, 2022
Senior notes | Senior Notes
Debt Instrument [Line Items]
Term of debt instrument	8 years
Subordinated notes | Subordinated Notes
Debt Instrument [Line Items]
Term of debt instrument	10 years

BUSINESS COMBINATIONS - Additio

BUSINESS COMBINATIONS - Additional Information (Details) $ / shares in Units, $ in Thousands			12 Months Ended
	Sep. 15, 2022 USD ($)	Oct. 18, 2021 USD ($) branch office $ / shares shares	Dec. 31, 2022 USD ($) shares	Dec. 31, 2021 USD ($)	Dec. 31, 2020 USD ($)	Dec. 31, 2019 USD ($)
Business Acquisition [Line Items]
Goodwill			$ 114,312	$ 94,301	$ 37,144	$ 37,144
Transaction costs			$ 2,080	15,869	$ 0
Developed technology
Business Acquisition [Line Items]
Other intangibles	$ 2,800
Other intangibles
Business Acquisition [Line Items]
Other intangibles	1,000
Deepstack Technologies, LLC
Business Acquisition [Line Items]
Consideration paid	24,000
Cash consideration	14,400
Business combination common stock issued	7,200
Shares paid as merger consideration (in shares) | shares			412,473,000
Noninterest-bearing note	$ 2,400
Consideration payment period	18 months
Other intangibles	$ 3,800
Goodwill	$ 18,190		$ 18,200
Transaction costs			$ 2,100
PMBC
Business Acquisition [Line Items]
Consideration paid		$ 225,384
Cash consideration		$ 3,200
Shares paid as merger consideration (in shares) | shares		11,856,713
Other intangibles		$ 4,074
Goodwill		$ 58,978
Transaction costs				$ 15,900
Number of operated banking offices | office		7
Number of branches | branch		3
Acquisitions shares (in shares) | shares		23,713,437
Business combination shares converted, conversion ratio		50%
Estimated fair value of shares issued		$ 222,200
Estimated fair value based upon closing price (in dollars per share) | $ / shares		$ 18.74
Amortization of intangible assets estimated useful life			10 years

BUSINESS COMBINATIONS - Schedul

BUSINESS COMBINATIONS - Schedule of Recognized Identified Assets Acquired and Liabilities Assumed Deepstack (Details) - USD ($) $ in Thousands	Sep. 15, 2022	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Fair Value
Goodwill		$ 114,312	$ 94,301	$ 37,144	$ 37,144
Deepstack Technologies, LLC
Fair Value
Cash and cash equivalents	$ 4,068
Other intangibles	3,800
Other assets	1,385
Total assets acquired	9,253
Accounts payable	3,443
Total liabilities assumed	3,443
Excess of assets acquired over liabilities assumed	5,810
Consideration paid	24,000
Goodwill	$ 18,190	$ 18,200

BUSINESS COMBINATIONS - Sched_2

BUSINESS COMBINATIONS - Schedule of Recognized Identified Assets Acquired and Liabilities Assumed (Details) - USD ($) $ in Thousands		12 Months Ended
	Oct. 18, 2021	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Liabilities assumed:
Goodwill		$ 114,312	$ 94,301	$ 37,144	$ 37,144
Goodwill adjustments for purchase accounting			0	$ 0
PMBC
Assets acquired:
Cash and due from banks	$ 3,196
Interest-earning deposits in financial institutions	475,554
Loans receivable	962,856
Allowance for credit losses	(13,622)
Premises and equipment, net	314
Operating lease right-of-use assets	9,212		$ 9,200
Other intangibles	4,074
Income tax receivable	2,035
Deferred income tax, net(1)	9,819
Bank owned life insurance	9,043
Other assets	20,302
Total assets acquired	1,482,783
Liabilities assumed:
Deposits	1,284,714
Long term debt, net	17,527
Lease liability	9,441
Accrued expenses and other liabilities	4,695
Total liabilities assumed	1,316,377
Excess of assets acquired over liabilities assumed	166,406
Consideration paid	225,384
Goodwill	$ 58,978
Goodwill adjustments for purchase accounting		$ 1,821

FAIR VALUES OF FINANCIAL INST_3

FAIR VALUES OF FINANCIAL INSTRUMENTS - Recurring Basis (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available-for-sale	$ 868,297	$ 1,315,703
Derivative assets	2,292	3,565
Derivative liabilities	2,251	3,740
Quoted Prices in Active Markets for Identical Assets (Level 1)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available-for-sale	0	0
Derivative assets	0	0
Derivative liabilities	0	0
Significant Other Observable Inputs (Level 2)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available-for-sale	868,297	1,315,703
Derivative assets	2,292	3,565
Derivative liabilities	2,251	3,740
Significant Unobservable Inputs (Level 3)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available-for-sale	0	0
Derivative assets	0	0
Derivative liabilities	0	0
Carrying Value
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available-for-sale	868,297	1,315,703
Derivative assets	2,292	3,565
Derivative liabilities	2,251	3,740
SBA loan pools securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available-for-sale	11,187	14,591
SBA loan pools securities | Recurring | Quoted Prices in Active Markets for Identical Assets (Level 1)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available-for-sale	0	0
SBA loan pools securities | Recurring | Significant Other Observable Inputs (Level 2)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available-for-sale	11,187	14,591
SBA loan pools securities | Recurring | Significant Unobservable Inputs (Level 3)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available-for-sale	0	0
SBA loan pools securities | Recurring | Carrying Value
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available-for-sale	11,187	14,591
U.S. government agency and U.S. government sponsored enterprise residential mortgage-backed securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available-for-sale	40,206	191,969
U.S. government agency and U.S. government sponsored enterprise residential mortgage-backed securities | Recurring | Quoted Prices in Active Markets for Identical Assets (Level 1)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available-for-sale	0	0
U.S. government agency and U.S. government sponsored enterprise residential mortgage-backed securities | Recurring | Significant Other Observable Inputs (Level 2)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available-for-sale	40,206	191,969
U.S. government agency and U.S. government sponsored enterprise residential mortgage-backed securities | Recurring | Significant Unobservable Inputs (Level 3)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available-for-sale	0	0
U.S. government agency and U.S. government sponsored enterprise residential mortgage-backed securities | Recurring | Carrying Value
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available-for-sale	40,206	191,969
U.S. government agency and U.S. government sponsored enterprise collateralized mortgage obligations
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available-for-sale	93,191	241,541
U.S. government agency and U.S. government sponsored enterprise collateralized mortgage obligations | Recurring | Quoted Prices in Active Markets for Identical Assets (Level 1)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available-for-sale	0	0
U.S. government agency and U.S. government sponsored enterprise collateralized mortgage obligations | Recurring | Significant Other Observable Inputs (Level 2)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available-for-sale	93,191	241,541
U.S. government agency and U.S. government sponsored enterprise collateralized mortgage obligations | Recurring | Significant Unobservable Inputs (Level 3)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available-for-sale	0	0
U.S. government agency and U.S. government sponsored enterprise collateralized mortgage obligations | Recurring | Carrying Value
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available-for-sale	93,191	241,541
Municipal securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available-for-sale		119,015
Municipal securities | Recurring | Quoted Prices in Active Markets for Identical Assets (Level 1)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available-for-sale		0
Municipal securities | Recurring | Significant Other Observable Inputs (Level 2)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available-for-sale		119,015
Municipal securities | Recurring | Significant Unobservable Inputs (Level 3)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available-for-sale		0
Municipal securities | Recurring | Carrying Value
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available-for-sale		119,015
Non-agency residential mortgage-backed securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available-for-sale	80,492	56,025
Non-agency residential mortgage-backed securities | Recurring | Quoted Prices in Active Markets for Identical Assets (Level 1)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available-for-sale	0	0
Non-agency residential mortgage-backed securities | Recurring | Significant Other Observable Inputs (Level 2)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available-for-sale	80,492	56,025
Non-agency residential mortgage-backed securities | Recurring | Significant Unobservable Inputs (Level 3)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available-for-sale	0	0
Non-agency residential mortgage-backed securities | Recurring | Carrying Value
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available-for-sale	80,492	56,025
Collateralized loan obligations
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available-for-sale	476,603	518,964
Collateralized loan obligations | Recurring | Quoted Prices in Active Markets for Identical Assets (Level 1)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available-for-sale	0	0
Collateralized loan obligations | Recurring | Significant Other Observable Inputs (Level 2)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available-for-sale	476,603	518,964
Collateralized loan obligations | Recurring | Significant Unobservable Inputs (Level 3)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available-for-sale	0	0
Collateralized loan obligations | Recurring | Carrying Value
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available-for-sale	476,603	518,964
Corporate debt securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available-for-sale	166,618	173,598
Corporate debt securities | Recurring | Quoted Prices in Active Markets for Identical Assets (Level 1)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available-for-sale	0	0
Corporate debt securities | Recurring | Significant Other Observable Inputs (Level 2)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available-for-sale	166,618	173,598
Corporate debt securities | Recurring | Significant Unobservable Inputs (Level 3)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available-for-sale	0	0
Corporate debt securities | Recurring | Carrying Value
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available-for-sale	166,618	173,598
Interest rate swaps and foreign exchange contracts | Recurring | Quoted Prices in Active Markets for Identical Assets (Level 1)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative assets	0	0
Derivative liabilities	0	0
Interest rate swaps and foreign exchange contracts | Recurring | Significant Other Observable Inputs (Level 2)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative assets	2,292	3,565
Derivative liabilities	2,251	3,740
Interest rate swaps and foreign exchange contracts | Recurring | Significant Unobservable Inputs (Level 3)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative assets	0	0
Derivative liabilities	0	0
Interest rate swaps and foreign exchange contracts | Recurring | Carrying Value
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative assets	2,292	3,565
Derivative liabilities	$ 2,251	$ 3,740

FAIR VALUES OF FINANCIAL INST_4

FAIR VALUES OF FINANCIAL INSTRUMENTS - Nonrecurring Basis (Details) - Nonrecurring - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Quoted Prices in Active Markets for Identical Assets (Level 1) | Single family residential mortgage
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impaired loans	$ 0
Quoted Prices in Active Markets for Identical Assets (Level 1) | Commercial and industrial
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impaired loans	0	$ 0
Quoted Prices in Active Markets for Identical Assets (Level 1) | SBA
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impaired loans	0	0
Significant Other Observable Inputs (Level 2) | Single family residential mortgage
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impaired loans	0
Significant Other Observable Inputs (Level 2) | Commercial and industrial
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impaired loans	0	0
Significant Other Observable Inputs (Level 2) | SBA
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impaired loans	0	0
Significant Unobservable Inputs (Level 3) | Single family residential mortgage
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impaired loans	3,600
Significant Unobservable Inputs (Level 3) | Commercial and industrial
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impaired loans	7,115	12,272
Significant Unobservable Inputs (Level 3) | SBA
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impaired loans	3,704	3,886
Fair Value | Single family residential mortgage
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impaired loans	3,600
Fair Value | Commercial and industrial
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impaired loans	7,115	12,272
Fair Value | SBA
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impaired loans	$ 3,704	$ 3,886

FAIR VALUES OF FINANCIAL INST_5

FAIR VALUES OF FINANCIAL INSTRUMENTS - Gains and (Losses) on Non-Recurring Assets (Details) - Nonrecurring - Collateral dependent loans: - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Single family residential mortgage
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Gains and (losses) recognized on assets measured at fair value	$ (340)	$ (532)	$ (169)
Commercial and industrial
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Gains and (losses) recognized on assets measured at fair value	(2,928)	(1,491)	(10,292)
Commercial real estate
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Gains and (losses) recognized on assets measured at fair value	0	(555)	0
SBA
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Gains and (losses) recognized on assets measured at fair value	(203)	(1,888)	(2,052)
Other consumer
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Gains and (losses) recognized on assets measured at fair value	$ (243)	$ 0	$ 0

FAIR VALUES OF FINANCIAL INST_6

FAIR VALUES OF FINANCIAL INSTRUMENTS - Carrying Amounts and Estimated Fair Values of Financial Instruments (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Financial assets
Cash and cash equivalents	$ 228,896	$ 228,123
Securities held-to-maturity	262,460
Securities available-for-sale	868,297	1,315,703
Loans receivable, net of allowance for credit losses	6,526,916	7,150,703
Federal Home Loan Bank and other bank stock	57,092	44,632
Accrued interest receivable	$ 37,942	$ 30,991
Derivative Asset, Statement of Financial Position [Extensible Enumeration]	Total other assets	Total other assets
Derivative assets	$ 2,292	$ 3,565
Financial liabilities
Deposits	7,107,357	7,439,428
Advances from Federal Home Loan Bank	699,730	500,323
Other borrowings	0	25,000
Long-term debt	$ 269,673	$ 294,404
Derivative Liability, Statement of Financial Position [Extensible Enumeration]	Accrued expenses and other liabilities	Accrued expenses and other liabilities
Derivative liabilities	$ 2,251	$ 3,740
Accrued interest payable	7,004	3,546
Quoted Prices in Active Markets for Identical Assets (Level 1)
Financial assets
Cash and cash equivalents	228,896	228,123
Securities held-to-maturity	0
Securities available-for-sale	0	0
Loans receivable, net of allowance for credit losses	0	0
Federal Home Loan Bank and other bank stock	0	0
Accrued interest receivable	37,942	30,991
Derivative assets	0	0
Financial liabilities
Deposits	5,931,500	6,932,717
Advances from Federal Home Loan Bank	0	0
Other borrowings		0
Long-term debt	0	0
Derivative liabilities	0	0
Accrued interest payable	7,004	3,546
Significant Other Observable Inputs (Level 2)
Financial assets
Cash and cash equivalents	0	0
Securities held-to-maturity	262,460
Securities available-for-sale	868,297	1,315,703
Loans receivable, net of allowance for credit losses	0	0
Federal Home Loan Bank and other bank stock	57,092	44,632
Accrued interest receivable	0	0
Derivative assets	2,292	3,565
Financial liabilities
Deposits	1,175,857	506,711
Advances from Federal Home Loan Bank	699,730	500,323
Other borrowings		25,000
Long-term debt	269,673	294,404
Derivative liabilities	2,251	3,740
Accrued interest payable	0	0
Significant Unobservable Inputs (Level 3)
Financial assets
Cash and cash equivalents	0	0
Securities held-to-maturity	0
Securities available-for-sale	0	0
Loans receivable, net of allowance for credit losses	6,526,916	7,150,703
Federal Home Loan Bank and other bank stock	0	0
Accrued interest receivable	0	0
Derivative assets	0	0
Financial liabilities
Deposits	0	0
Advances from Federal Home Loan Bank	0	0
Other borrowings		0
Long-term debt	0	0
Derivative liabilities	0	0
Accrued interest payable	0	0
Carrying Value
Financial assets
Cash and cash equivalents	228,896	228,123
Securities held-to-maturity	328,641
Securities available-for-sale	868,297	1,315,703
Loans receivable, net of allowance for credit losses	7,029,078	7,158,896
Federal Home Loan Bank and other bank stock	57,092	44,632
Accrued interest receivable	37,942	30,991
Derivative assets	2,292	3,565
Financial liabilities
Deposits	7,120,921	7,439,435
Advances from Federal Home Loan Bank	727,348	476,059
Other borrowings		25,000
Long-term debt	274,906	274,386
Derivative liabilities	2,251	3,740
Accrued interest payable	$ 7,004	$ 3,546

INVESTMENT SECURITIES - Schedul

INVESTMENT SECURITIES - Schedule of Amortized Cost and Fair Value (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Securities held-to-maturity:
Amortized Cost	$ 328,641
Gross Unrealized Gains	0
Gross Unrealized Losses	(66,181)
Fair Value	262,460
Securities available-for-sale:
Amortized Cost	909,563	$ 1,304,723
Gross Unrealized Gains	32	18,324
Gross Unrealized Losses	(41,298)	(7,344)
Securities available-for-sale, carried at fair value	868,297	1,315,703
U.S. government agency and U.S. government sponsored enterprise residential mortgage-backed securities
Securities held-to-maturity:
Amortized Cost	153,033
Gross Unrealized Gains	0
Gross Unrealized Losses	(29,807)
Fair Value	123,226
Securities available-for-sale:
Amortized Cost	40,431	190,382
Gross Unrealized Gains	0	2,898
Gross Unrealized Losses	(225)	(1,311)
Securities available-for-sale, carried at fair value	40,206	191,969
U.S. government agency and U.S. government sponsored enterprise collateralized mortgage obligations
Securities held-to-maturity:
Amortized Cost	61,404
Gross Unrealized Gains	0
Gross Unrealized Losses	(11,946)
Fair Value	49,458
Securities available-for-sale:
Amortized Cost	99,075	242,458
Gross Unrealized Gains	0	1,171
Gross Unrealized Losses	(5,884)	(2,088)
Securities available-for-sale, carried at fair value	93,191	241,541
Municipal securities
Securities held-to-maturity:
Amortized Cost	114,204
Gross Unrealized Gains	0
Gross Unrealized Losses	(24,428)
Fair Value	89,776
Securities available-for-sale:
Amortized Cost		117,913
Gross Unrealized Gains		2,641
Gross Unrealized Losses		(1,539)
Securities available-for-sale, carried at fair value		119,015
SBA loan pools securities
Securities available-for-sale:
Amortized Cost	11,241	14,679
Gross Unrealized Gains	0	0
Gross Unrealized Losses	(54)	(88)
Securities available-for-sale, carried at fair value	11,187	14,591
Non-agency residential mortgage-backed securities
Securities available-for-sale:
Amortized Cost	90,832	56,014
Gross Unrealized Gains	0	11
Gross Unrealized Losses	(10,340)	0
Securities available-for-sale, carried at fair value	80,492	56,025
Collateralized loan obligations
Securities available-for-sale:
Amortized Cost	492,203	521,275
Gross Unrealized Gains	0	0
Gross Unrealized Losses	(15,600)	(2,311)
Securities available-for-sale, carried at fair value	476,603	518,964
Corporate debt securities
Securities available-for-sale:
Amortized Cost	175,781	162,002
Gross Unrealized Gains	32	11,603
Gross Unrealized Losses	(9,195)	(7)
Securities available-for-sale, carried at fair value	$ 166,618	$ 173,598

INVESTMENT SECURITIES - Additio

INVESTMENT SECURITIES - Additional Information (Details)	3 Months Ended	12 Months Ended
	Mar. 31, 2022 USD ($)	Dec. 31, 2022 USD ($) security	Dec. 31, 2021 USD ($) security	Dec. 31, 2020 USD ($)
Debt Securities, Available-for-sale [Line Items]
Amortized cost basis, transferred from the available-for-sale portfolio to the held-to-maturity portfolio	$ 346,000,000
Available-for-sale securities, accumulated gross unrealized loss, before tax	$ 16,600,000
Allowance for credit losses for debt securities		$ 0	$ 0
Securities available-for-sale portfolio | security		77	119
Securities in unrealized loss position | security		76	46
Credit losses on available for sale securities		$ 0	$ 0	$ 0
Debt Securities
Debt Securities, Available-for-sale [Line Items]
Accrued interest receivable		9,200,000	4,700,000
Collateral
Debt Securities, Available-for-sale [Line Items]
Securities available-for-sale, pledged		$ 356,500,000	$ 28,900,000

INVESTMENT SECURITIES - Proceed

INVESTMENT SECURITIES - Proceeds from Sales and Calls of Securities and Associated Gross Gains and Losses (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Investments, Debt and Equity Securities [Abstract]
Gross realized gains on sales and calls	$ 209	$ 0	$ 2,011
Gross realized losses on sales and calls	(7,901)	0	0
Net realized (losses) gains on sales and calls	(7,692)	0	2,011
Proceeds from sales and calls	$ 167,295	$ 191,230	$ 68,829

INVESTMENT SECURITIES - Summary

INVESTMENT SECURITIES - Summary of Investment Securities with Unrealized Losses (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Fair Value
Less Than 12 Months	$ 594,827	$ 284,581
12 Months or Longer	270,524	296,109
Total	865,351	580,690
Gross Unrealized Losses
Less Than 12 Months	(28,967)	(3,459)
12 Months or Longer	(12,331)	(3,885)
Total	(41,298)	(7,344)
SBA loan pools securities
Fair Value
Less Than 12 Months	2,260	0
12 Months or Longer	8,927	14,591
Total	11,187	14,591
Gross Unrealized Losses
Less Than 12 Months	(3)	0
12 Months or Longer	(51)	(88)
Total	(54)	(88)
U.S. government agency and U.S. government sponsored enterprise residential mortgage-backed securities
Fair Value
Less Than 12 Months	40,206	67,588
12 Months or Longer	0	0
Total	40,206	67,588
Gross Unrealized Losses
Less Than 12 Months	(225)	(1,311)
12 Months or Longer	0	0
Total	(225)	(1,311)
U.S. government agency and U.S. government sponsored enterprise collateralized mortgage obligations
Fair Value
Less Than 12 Months	76,441	85,290
12 Months or Longer	16,750	17,754
Total	93,191	103,044
Gross Unrealized Losses
Less Than 12 Months	(2,533)	(1,184)
12 Months or Longer	(3,351)	(904)
Total	(5,884)	(2,088)
Non-agency residential mortgage-backed securities
Fair Value
Less Than 12 Months	80,492
12 Months or Longer	0
Total	80,492
Gross Unrealized Losses
Less Than 12 Months	(10,340)
12 Months or Longer	0
Total	(10,340)
Municipal securities
Fair Value
Less Than 12 Months		44,748
12 Months or Longer		10,762
Total		55,510
Gross Unrealized Losses
Less Than 12 Months		(919)
12 Months or Longer		(620)
Total		(1,539)
Collateralized loan obligations
Fair Value
Less Than 12 Months	235,936	81,962
12 Months or Longer	240,667	253,002
Total	476,603	334,964
Gross Unrealized Losses
Less Than 12 Months	(7,492)	(38)
12 Months or Longer	(8,108)	(2,273)
Total	(15,600)	(2,311)
Corporate debt securities
Fair Value
Less Than 12 Months	159,492	4,993
12 Months or Longer	4,180	0
Total	163,672	4,993
Gross Unrealized Losses
Less Than 12 Months	(8,374)	(7)
12 Months or Longer	(821)	0
Total	$ (9,195)	$ (7)

INVESTMENT SECURITIES - Contrac

INVESTMENT SECURITIES - Contractual Maturity Schedule (Detail) $ in Thousands	Dec. 31, 2022 USD ($)
Amortized Cost
Within one year	$ 0
One to five years	0
Five to ten years	28,675
Greater than ten years	299,966
Total	328,641
Fair Value
Within one year	0
One to five years	0
Five to ten years	24,039
More than Ten Years	238,421
Total	262,460
Amortized Cost
Within one year	509,099
One to five years	171,497
Five to ten years	42,590
Greater than ten years	186,377
Total	909,563
Fair Value
Within one year	493,321
One to five years	161,681
Five to ten years	37,796
Greater than ten years	175,499
Total	$ 868,297

INVESTMENT SECURITIES - Composi

INVESTMENT SECURITIES - Composition, Repricing and Yield Information of Investment Securities (Details) $ in Thousands	Dec. 31, 2022 USD ($)
Fair Value
One year or less	$ 0
More than One Year through Five Years	0
More than Five Years through Ten Years	24,039
More than Ten Years	238,421
Total	$ 262,460
Weighted-Average Yield
One year or less	0%
More than One Year through Five Years	0%
More than Five Years through Ten Years	2.29%
More than Ten Years	2.69%
Total	2.65%
Fair Value
Within one year	$ 493,321
One to five years	161,681
Five to ten years	37,796
Greater than ten years	175,499
Total	$ 868,297
Weighted-Average Yield
One year or less	5.78%
More than One Year through Five Years	4.74%
More than Five Years through Ten Years	3.69%
More than Ten Years	4.42%
Total	5.20%
SBA loan pools securities
Fair Value
Within one year	$ 11,187
One to five years	0
Five to ten years	0
Greater than ten years	0
Total	$ 11,187
Weighted-Average Yield
One year or less	3.18%
More than One Year through Five Years	0%
More than Five Years through Ten Years	0%
More than Ten Years	0%
Total	3.18%
U.S. government agency and U.S. government sponsored enterprise residential mortgage-backed securities
Fair Value
One year or less	$ 0
More than One Year through Five Years	0
More than Five Years through Ten Years	7,987
More than Ten Years	115,239
Total	$ 123,226
Weighted-Average Yield
One year or less	0%
More than One Year through Five Years	0%
More than Five Years through Ten Years	2.52%
More than Ten Years	2.70%
Total	2.69%
Fair Value
Within one year	$ 0
One to five years	0
Five to ten years	0
Greater than ten years	40,206
Total	$ 40,206
Weighted-Average Yield
One year or less	0%
More than One Year through Five Years	0%
More than Five Years through Ten Years	0%
More than Ten Years	5.59%
Total	5.59%
U.S. government agency and U.S. government sponsored enterprise collateralized mortgage obligations
Fair Value
One year or less	$ 0
More than One Year through Five Years	0
More than Five Years through Ten Years	0
More than Ten Years	49,458
Total	$ 49,458
Weighted-Average Yield
One year or less	0%
More than One Year through Five Years	0%
More than Five Years through Ten Years	0%
More than Ten Years	2.64%
Total	2.64%
Fair Value
Within one year	$ 5,531
One to five years	7,941
Five to ten years	24,918
Greater than ten years	54,801
Total	$ 93,191
Weighted-Average Yield
One year or less	4.65%
More than One Year through Five Years	3.24%
More than Five Years through Ten Years	2.76%
More than Ten Years	4.80%
Total	4.04%
Municipal securities
Fair Value
One year or less	$ 0
More than One Year through Five Years	0
More than Five Years through Ten Years	16,052
More than Ten Years	73,724
Total	$ 89,776
Weighted-Average Yield
One year or less	0%
More than One Year through Five Years	0%
More than Five Years through Ten Years	2.19%
More than Ten Years	2.71%
Total	2.62%
Non-agency residential mortgage-backed securities
Fair Value
Within one year	$ 0
One to five years	0
Five to ten years	0
Greater than ten years	80,492
Total	$ 80,492
Weighted-Average Yield
One year or less	0%
More than One Year through Five Years	0%
More than Five Years through Ten Years	0%
More than Ten Years	3.68%
Total	3.68%
Collateralized loan obligations
Fair Value
Within one year	$ 476,603
One to five years	0
Five to ten years	0
Greater than ten years	0
Total	$ 476,603
Weighted-Average Yield
One year or less	5.85%
More than One Year through Five Years	0%
More than Five Years through Ten Years	0%
More than Ten Years	0%
Total	5.85%
Corporate debt securities
Fair Value
Within one year	$ 0
One to five years	153,740
Five to ten years	12,878
Greater than ten years	0
Total	$ 166,618
Weighted-Average Yield
One year or less	0%
More than One Year through Five Years	4.82%
More than Five Years through Ten Years	5.73%
More than Ten Years	0%
Total	4.89%

LOANS AND ALLOWANCE FOR CREDI_3

LOANS AND ALLOWANCE FOR CREDIT LOSSES - Schedule of Loans Receivable (Details) $ in Thousands	Dec. 31, 2022 USD ($) loan	Dec. 31, 2021 USD ($) loan	Dec. 31, 2020 USD ($)	Dec. 31, 2019 USD ($)
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	$ 7,115,038	$ 7,251,480
Allowance for loan losses	(85,960)	(92,584)
Loans receivable, net	7,029,078	7,158,896
Commercial real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Allowance for loan losses	(91,265)	(98,189)	$ (84,213)	$ (61,713)
Single family residential mortgage
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable		1,420,023
Other consumer
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable		102,925
Commercial | Commercial and industrial
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	1,845,960	2,668,984
Commercial | Commercial real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	1,259,651	1,311,105
Commercial | Multifamily
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	1,689,943	1,361,054
Commercial | SBA
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	68,137	205,548
Commercial | Construction
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	243,553	181,841
Commercial | Warehouse Lending Receivables
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	602,500	1,600,000
Commercial | CARES Act
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	$ 5,700	$ 123,100
Financing receivable, number of loans | loan	20	397
Consumer:
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	$ 7,115,038
Consumer: | Single family residential mortgage
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	1,920,806	$ 1,420,023
Consumer: | Other consumer
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	$ 86,988	$ 102,925

LOANS AND ALLOWANCE FOR CREDI_4

LOANS AND ALLOWANCE FOR CREDIT LOSSES - Schedule of Participating Mortgage Loans (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Accounts, Notes, Loans and Financing Receivable [Line Items]
Unpaid principal balance	$ 7,107,897	$ 7,245,952
Unamortized net premiums	18,319	18,005
Unamortized net deferred costs	(1,880)	819
Unamortized SBA PPP fees	0	(831)
Fair value adjustment	(9,298)	(12,465)
Total	7,115,038	7,251,480
PMB Acquisition
Accounts, Notes, Loans and Financing Receivable [Line Items]
Fair value adjustment	(8,000)	(10,600)
PMB Acquisition | PCD loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Fair value adjustment	$ (4,100)	$ (3,900)

LOANS AND ALLOWANCE FOR CREDI_5

LOANS AND ALLOWANCE FOR CREDIT LOSSES - Credit Quality Indicators Additional Information (Details)	12 Months Ended
	Dec. 31, 2022
Receivables [Abstract]
Delinquency period (over)	60 days

LOANS AND ALLOWANCE FOR CREDI_6

LOANS AND ALLOWANCE FOR CREDIT LOSSES - Risk Categories for Loans (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Financing Receivable, Credit Quality Indicator [Line Items]
Origination year - current fiscal year	$ 1,998,375
Origination year - 1 year prior to current fiscal year	1,872,030
Origination year - 2 years prior to current fiscal year	400,895
Origination year - 3 years prior to current fiscal year	448,871
Origination year - 4 years prior to current fiscal year	463,840
Origination year - more than 4 years prior to current fiscal year	904,186
Revolving Loans Amortized Cost Basis	986,982
Revolving Loans Amortized Cost Basis Converted to Term	39,859
Total	7,115,038	$ 7,251,480
Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Total		7,006,598
Special mention
Financing Receivable, Credit Quality Indicator [Line Items]
Total		143,483
Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
Total		101,399
Doubtful
Financing Receivable, Credit Quality Indicator [Line Items]
Total		0
Single family residential mortgage
Financing Receivable, Credit Quality Indicator [Line Items]
Total		1,420,023
Single family residential mortgage | Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Total		1,395,785
Single family residential mortgage | Special mention
Financing Receivable, Credit Quality Indicator [Line Items]
Total		10,423
Single family residential mortgage | Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
Total		13,815
Single family residential mortgage | Doubtful
Financing Receivable, Credit Quality Indicator [Line Items]
Total		0
Other consumer
Financing Receivable, Credit Quality Indicator [Line Items]
Total		102,925
Other consumer | Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Total		102,538
Other consumer | Special mention
Financing Receivable, Credit Quality Indicator [Line Items]
Total		92
Other consumer | Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
Total		295
Other consumer | Doubtful
Financing Receivable, Credit Quality Indicator [Line Items]
Total		0
Commercial | Commercial and industrial
Financing Receivable, Credit Quality Indicator [Line Items]
Origination year - current fiscal year	273,200	255,426
Origination year - 1 year prior to current fiscal year	189,780	87,389
Origination year - 2 years prior to current fiscal year	66,975	103,524
Origination year - 3 years prior to current fiscal year	57,507	90,674
Origination year - 4 years prior to current fiscal year	80,442	67,085
Origination year - more than 4 years prior to current fiscal year	178,651	120,453
Revolving Loans Amortized Cost Basis	972,618	1,926,015
Revolving Loans Amortized Cost Basis Converted to Term	26,787	18,418
Total	1,845,960	2,668,984
Commercial | Commercial and industrial | Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Origination year - current fiscal year	269,367	254,218
Origination year - 1 year prior to current fiscal year	170,513	81,177
Origination year - 2 years prior to current fiscal year	62,931	71,950
Origination year - 3 years prior to current fiscal year	53,001	78,461
Origination year - 4 years prior to current fiscal year	76,811	56,439
Origination year - more than 4 years prior to current fiscal year	164,394	110,490
Revolving Loans Amortized Cost Basis	932,464	1,888,126
Revolving Loans Amortized Cost Basis Converted to Term	19,803	9,679
Total	1,749,284	2,550,540
Commercial | Commercial and industrial | Special mention
Financing Receivable, Credit Quality Indicator [Line Items]
Origination year - current fiscal year	0	1,206
Origination year - 1 year prior to current fiscal year	19,203	5,971
Origination year - 2 years prior to current fiscal year	1,042	13,721
Origination year - 3 years prior to current fiscal year	0	835
Origination year - 4 years prior to current fiscal year	1	7,272
Origination year - more than 4 years prior to current fiscal year	11,528	9,846
Revolving Loans Amortized Cost Basis	17,142	20,460
Revolving Loans Amortized Cost Basis Converted to Term	483	6,348
Total	49,399	65,659
Commercial | Commercial and industrial | Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
Origination year - current fiscal year	3,833	2
Origination year - 1 year prior to current fiscal year	64	241
Origination year - 2 years prior to current fiscal year	3,002	17,853
Origination year - 3 years prior to current fiscal year	502	11,378
Origination year - 4 years prior to current fiscal year	3,630	3,374
Origination year - more than 4 years prior to current fiscal year	2,729	117
Revolving Loans Amortized Cost Basis	23,012	17,429
Revolving Loans Amortized Cost Basis Converted to Term	6,501	2,391
Total	43,273	52,785
Commercial | Commercial and industrial | Doubtful
Financing Receivable, Credit Quality Indicator [Line Items]
Origination year - current fiscal year	0	0
Origination year - 1 year prior to current fiscal year	0	0
Origination year - 2 years prior to current fiscal year	0	0
Origination year - 3 years prior to current fiscal year	4,004	0
Origination year - 4 years prior to current fiscal year	0	0
Origination year - more than 4 years prior to current fiscal year	0	0
Revolving Loans Amortized Cost Basis	0	0
Revolving Loans Amortized Cost Basis Converted to Term	0	0
Total	4,004	0
Commercial | Commercial real estate
Financing Receivable, Credit Quality Indicator [Line Items]
Origination year - current fiscal year	348,298	465,524
Origination year - 1 year prior to current fiscal year	363,335	82,759
Origination year - 2 years prior to current fiscal year	60,564	140,614
Origination year - 3 years prior to current fiscal year	94,772	194,188
Origination year - 4 years prior to current fiscal year	155,791	85,755
Origination year - more than 4 years prior to current fiscal year	234,757	329,945
Revolving Loans Amortized Cost Basis	2,073	12,249
Revolving Loans Amortized Cost Basis Converted to Term	61	71
Total	1,259,651	1,311,105
Commercial | Commercial real estate | Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Origination year - current fiscal year	348,298	465,524
Origination year - 1 year prior to current fiscal year	363,335	82,759
Origination year - 2 years prior to current fiscal year	60,564	140,108
Origination year - 3 years prior to current fiscal year	94,772	192,263
Origination year - 4 years prior to current fiscal year	155,790	85,755
Origination year - more than 4 years prior to current fiscal year	224,213	317,941
Revolving Loans Amortized Cost Basis	1,163	8,416
Revolving Loans Amortized Cost Basis Converted to Term	61	71
Total	1,248,196	1,292,837
Commercial | Commercial real estate | Special mention
Financing Receivable, Credit Quality Indicator [Line Items]
Origination year - current fiscal year	0	0
Origination year - 1 year prior to current fiscal year	0	0
Origination year - 2 years prior to current fiscal year	0	0
Origination year - 3 years prior to current fiscal year	0	1,925
Origination year - 4 years prior to current fiscal year	0	0
Origination year - more than 4 years prior to current fiscal year	1,745	2,920
Revolving Loans Amortized Cost Basis	0	0
Revolving Loans Amortized Cost Basis Converted to Term	0	0
Total	1,745	4,845
Commercial | Commercial real estate | Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
Origination year - current fiscal year	0	0
Origination year - 1 year prior to current fiscal year	0	0
Origination year - 2 years prior to current fiscal year	0	506
Origination year - 3 years prior to current fiscal year	0	0
Origination year - 4 years prior to current fiscal year	1	0
Origination year - more than 4 years prior to current fiscal year	8,799	9,084
Revolving Loans Amortized Cost Basis	910	3,833
Revolving Loans Amortized Cost Basis Converted to Term	0	0
Total	9,710	13,423
Commercial | Commercial real estate | Doubtful
Financing Receivable, Credit Quality Indicator [Line Items]
Origination year - current fiscal year	0	0
Origination year - 1 year prior to current fiscal year	0	0
Origination year - 2 years prior to current fiscal year	0	0
Origination year - 3 years prior to current fiscal year	0	0
Origination year - 4 years prior to current fiscal year	0	0
Origination year - more than 4 years prior to current fiscal year	0	0
Revolving Loans Amortized Cost Basis	0	0
Revolving Loans Amortized Cost Basis Converted to Term	0	0
Total	0	0
Commercial | Multifamily
Financing Receivable, Credit Quality Indicator [Line Items]
Origination year - current fiscal year	626,186	410,958
Origination year - 1 year prior to current fiscal year	390,928	210,384
Origination year - 2 years prior to current fiscal year	157,633	315,119
Origination year - 3 years prior to current fiscal year	229,511	168,901
Origination year - 4 years prior to current fiscal year	120,956	61,457
Origination year - more than 4 years prior to current fiscal year	155,419	194,231
Revolving Loans Amortized Cost Basis	3	4
Revolving Loans Amortized Cost Basis Converted to Term	9,307	0
Total	1,689,943	1,361,054
Commercial | Multifamily | Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Origination year - current fiscal year	626,186	410,958
Origination year - 1 year prior to current fiscal year	390,928	208,396
Origination year - 2 years prior to current fiscal year	154,636	315,119
Origination year - 3 years prior to current fiscal year	229,511	157,640
Origination year - 4 years prior to current fiscal year	109,887	61,457
Origination year - more than 4 years prior to current fiscal year	138,063	158,464
Revolving Loans Amortized Cost Basis	3	4
Revolving Loans Amortized Cost Basis Converted to Term	9,307	0
Total	1,658,521	1,312,038
Commercial | Multifamily | Special mention
Financing Receivable, Credit Quality Indicator [Line Items]
Origination year - current fiscal year	0	0
Origination year - 1 year prior to current fiscal year	0	1,988
Origination year - 2 years prior to current fiscal year	2,997	0
Origination year - 3 years prior to current fiscal year	0	11,261
Origination year - 4 years prior to current fiscal year	0	0
Origination year - more than 4 years prior to current fiscal year	0	33,065
Revolving Loans Amortized Cost Basis	0	0
Revolving Loans Amortized Cost Basis Converted to Term	0	0
Total	2,997	46,314
Commercial | Multifamily | Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
Origination year - current fiscal year	0	0
Origination year - 1 year prior to current fiscal year	0	0
Origination year - 2 years prior to current fiscal year	0	0
Origination year - 3 years prior to current fiscal year	0	0
Origination year - 4 years prior to current fiscal year	11,069	0
Origination year - more than 4 years prior to current fiscal year	17,356	2,702
Revolving Loans Amortized Cost Basis	0	0
Revolving Loans Amortized Cost Basis Converted to Term	0	0
Total	28,425	2,702
Commercial | Multifamily | Doubtful
Financing Receivable, Credit Quality Indicator [Line Items]
Origination year - current fiscal year	0	0
Origination year - 1 year prior to current fiscal year	0	0
Origination year - 2 years prior to current fiscal year	0	0
Origination year - 3 years prior to current fiscal year	0	0
Origination year - 4 years prior to current fiscal year	0	0
Origination year - more than 4 years prior to current fiscal year	0	0
Revolving Loans Amortized Cost Basis	0	0
Revolving Loans Amortized Cost Basis Converted to Term	0	0
Total	0	0
Commercial | SBA
Financing Receivable, Credit Quality Indicator [Line Items]
Origination year - current fiscal year	9,421	106,749
Origination year - 1 year prior to current fiscal year	15,468	31,446
Origination year - 2 years prior to current fiscal year	4,329	11,667
Origination year - 3 years prior to current fiscal year	6,238	2,583
Origination year - 4 years prior to current fiscal year	1,762	14,194
Origination year - more than 4 years prior to current fiscal year	28,785	36,336
Revolving Loans Amortized Cost Basis	1,231	1,527
Revolving Loans Amortized Cost Basis Converted to Term	903	1,046
Total	68,137	205,548
Commercial | SBA | Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Origination year - current fiscal year	9,421	106,749
Origination year - 1 year prior to current fiscal year	15,468	23,972
Origination year - 2 years prior to current fiscal year	4,009	8,049
Origination year - 3 years prior to current fiscal year	5,899	1,957
Origination year - 4 years prior to current fiscal year	1,176	10,836
Origination year - more than 4 years prior to current fiscal year	19,090	28,495
Revolving Loans Amortized Cost Basis	603	928
Revolving Loans Amortized Cost Basis Converted to Term	123	143
Total	55,789	181,129
Commercial | SBA | Special mention
Financing Receivable, Credit Quality Indicator [Line Items]
Origination year - current fiscal year	0	0
Origination year - 1 year prior to current fiscal year	0	1,586
Origination year - 2 years prior to current fiscal year	0	3,618
Origination year - 3 years prior to current fiscal year	0	236
Origination year - 4 years prior to current fiscal year	201	0
Origination year - more than 4 years prior to current fiscal year	598	596
Revolving Loans Amortized Cost Basis	0	0
Revolving Loans Amortized Cost Basis Converted to Term	1	4
Total	800	6,040
Commercial | SBA | Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
Origination year - current fiscal year	0	0
Origination year - 1 year prior to current fiscal year	0	5,888
Origination year - 2 years prior to current fiscal year	320	0
Origination year - 3 years prior to current fiscal year	339	390
Origination year - 4 years prior to current fiscal year	385	3,358
Origination year - more than 4 years prior to current fiscal year	9,097	7,245
Revolving Loans Amortized Cost Basis	628	599
Revolving Loans Amortized Cost Basis Converted to Term	779	899
Total	11,548	18,379
Commercial | SBA | Doubtful
Financing Receivable, Credit Quality Indicator [Line Items]
Origination year - current fiscal year	0	0
Origination year - 1 year prior to current fiscal year	0	0
Origination year - 2 years prior to current fiscal year	0	0
Origination year - 3 years prior to current fiscal year	0	0
Origination year - 4 years prior to current fiscal year	0	0
Origination year - more than 4 years prior to current fiscal year	0	0
Revolving Loans Amortized Cost Basis	0	0
Revolving Loans Amortized Cost Basis Converted to Term	0	0
Total	0	0
Commercial | Construction
Financing Receivable, Credit Quality Indicator [Line Items]
Origination year - current fiscal year	85,430	67,074
Origination year - 1 year prior to current fiscal year	98,572	32,995
Origination year - 2 years prior to current fiscal year	27,704	29,038
Origination year - 3 years prior to current fiscal year	6,495	18,746
Origination year - 4 years prior to current fiscal year	0	25,485
Origination year - more than 4 years prior to current fiscal year	25,352	8,503
Revolving Loans Amortized Cost Basis	0	0
Revolving Loans Amortized Cost Basis Converted to Term	0	0
Total	243,553	181,841
Commercial | Construction | Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Origination year - current fiscal year	85,430	67,074
Origination year - 1 year prior to current fiscal year	98,572	32,995
Origination year - 2 years prior to current fiscal year	27,704	29,038
Origination year - 3 years prior to current fiscal year	6,495	17,139
Origination year - 4 years prior to current fiscal year	0	25,485
Origination year - more than 4 years prior to current fiscal year	25,352	0
Revolving Loans Amortized Cost Basis	0	0
Revolving Loans Amortized Cost Basis Converted to Term	0	0
Total	243,553	171,731
Commercial | Construction | Special mention
Financing Receivable, Credit Quality Indicator [Line Items]
Origination year - current fiscal year	0	0
Origination year - 1 year prior to current fiscal year	0	0
Origination year - 2 years prior to current fiscal year	0	0
Origination year - 3 years prior to current fiscal year	0	1,607
Origination year - 4 years prior to current fiscal year	0	0
Origination year - more than 4 years prior to current fiscal year	0	8,503
Revolving Loans Amortized Cost Basis	0	0
Revolving Loans Amortized Cost Basis Converted to Term	0	0
Total	0	10,110
Commercial | Construction | Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
Origination year - current fiscal year	0	0
Origination year - 1 year prior to current fiscal year	0	0
Origination year - 2 years prior to current fiscal year	0	0
Origination year - 3 years prior to current fiscal year	0	0
Origination year - 4 years prior to current fiscal year	0	0
Origination year - more than 4 years prior to current fiscal year	0	0
Revolving Loans Amortized Cost Basis	0	0
Revolving Loans Amortized Cost Basis Converted to Term	0	0
Total	0	0
Commercial | Construction | Doubtful
Financing Receivable, Credit Quality Indicator [Line Items]
Origination year - current fiscal year	0	0
Origination year - 1 year prior to current fiscal year	0	0
Origination year - 2 years prior to current fiscal year	0	0
Origination year - 3 years prior to current fiscal year	0	0
Origination year - 4 years prior to current fiscal year	0	0
Origination year - more than 4 years prior to current fiscal year	0	0
Revolving Loans Amortized Cost Basis	0	0
Revolving Loans Amortized Cost Basis Converted to Term	0	0
Total	0	0
Consumer
Financing Receivable, Credit Quality Indicator [Line Items]
Origination year - current fiscal year	1,998,375	2,045,754
Origination year - 1 year prior to current fiscal year	1,872,030	556,573
Origination year - 2 years prior to current fiscal year	400,895	676,285
Origination year - 3 years prior to current fiscal year	448,871	632,749
Origination year - 4 years prior to current fiscal year	463,840	352,850
Origination year - more than 4 years prior to current fiscal year	904,186	991,156
Revolving Loans Amortized Cost Basis	986,982	1,974,013
Revolving Loans Amortized Cost Basis Converted to Term	39,859	22,100
Total	7,115,038
Consumer | Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Origination year - current fiscal year	1,989,255	2,044,546
Origination year - 1 year prior to current fiscal year	1,852,546	539,194
Origination year - 2 years prior to current fiscal year	391,307	640,230
Origination year - 3 years prior to current fiscal year	442,486	593,054
Origination year - 4 years prior to current fiscal year	436,519	337,133
Origination year - more than 4 years prior to current fiscal year	842,552	908,588
Revolving Loans Amortized Cost Basis	945,147	1,931,629
Revolving Loans Amortized Cost Basis Converted to Term	32,041	12,224
Total	6,931,853
Consumer | Special mention
Financing Receivable, Credit Quality Indicator [Line Items]
Origination year - current fiscal year	1,716	1,206
Origination year - 1 year prior to current fiscal year	19,420	11,189
Origination year - 2 years prior to current fiscal year	4,039	17,682
Origination year - 3 years prior to current fiscal year	1,540	16,774
Origination year - 4 years prior to current fiscal year	3,580	7,964
Origination year - more than 4 years prior to current fiscal year	16,143	61,793
Revolving Loans Amortized Cost Basis	17,204	20,523
Revolving Loans Amortized Cost Basis Converted to Term	538	6,352
Total	64,180
Consumer | Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
Origination year - current fiscal year	7,404	2
Origination year - 1 year prior to current fiscal year	64	6,190
Origination year - 2 years prior to current fiscal year	5,549	18,373
Origination year - 3 years prior to current fiscal year	841	22,921
Origination year - 4 years prior to current fiscal year	23,741	7,753
Origination year - more than 4 years prior to current fiscal year	45,491	20,775
Revolving Loans Amortized Cost Basis	24,631	21,861
Revolving Loans Amortized Cost Basis Converted to Term	7,280	3,524
Total	115,001
Consumer | Doubtful
Financing Receivable, Credit Quality Indicator [Line Items]
Origination year - current fiscal year	0	0
Origination year - 1 year prior to current fiscal year	0	0
Origination year - 2 years prior to current fiscal year	0	0
Origination year - 3 years prior to current fiscal year	4,004	0
Origination year - 4 years prior to current fiscal year	0	0
Origination year - more than 4 years prior to current fiscal year	0	0
Revolving Loans Amortized Cost Basis	0	0
Revolving Loans Amortized Cost Basis Converted to Term	0	0
Total	4,004
Consumer | Single family residential mortgage
Financing Receivable, Credit Quality Indicator [Line Items]
Origination year - current fiscal year	632,500	713,844
Origination year - 1 year prior to current fiscal year	797,962	97,983
Origination year - 2 years prior to current fiscal year	74,829	67,414
Origination year - 3 years prior to current fiscal year	48,821	152,244
Origination year - 4 years prior to current fiscal year	101,443	89,790
Origination year - more than 4 years prior to current fiscal year	265,251	285,686
Revolving Loans Amortized Cost Basis	0	12,828
Revolving Loans Amortized Cost Basis Converted to Term	0	234
Total	1,920,806	1,420,023
Consumer | Single family residential mortgage | Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Origination year - current fiscal year	627,213	713,844
Origination year - 1 year prior to current fiscal year	797,744	96,339
Origination year - 2 years prior to current fiscal year	72,658	67,075
Origination year - 3 years prior to current fiscal year	47,284	140,329
Origination year - 4 years prior to current fiscal year	89,492	88,123
Origination year - more than 4 years prior to current fiscal year	255,520	277,247
Revolving Loans Amortized Cost Basis	0	12,828
Revolving Loans Amortized Cost Basis Converted to Term	0	0
Total	1,889,911
Consumer | Single family residential mortgage | Special mention
Financing Receivable, Credit Quality Indicator [Line Items]
Origination year - current fiscal year	1,716	0
Origination year - 1 year prior to current fiscal year	218	1,644
Origination year - 2 years prior to current fiscal year	0	339
Origination year - 3 years prior to current fiscal year	1,537	910
Origination year - 4 years prior to current fiscal year	3,378	692
Origination year - more than 4 years prior to current fiscal year	2,252	6,838
Revolving Loans Amortized Cost Basis	0	0
Revolving Loans Amortized Cost Basis Converted to Term	0	0
Total	9,101
Consumer | Single family residential mortgage | Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
Origination year - current fiscal year	3,571	0
Origination year - 1 year prior to current fiscal year	0	0
Origination year - 2 years prior to current fiscal year	2,171	0
Origination year - 3 years prior to current fiscal year	0	11,005
Origination year - 4 years prior to current fiscal year	8,573	975
Origination year - more than 4 years prior to current fiscal year	7,479	1,601
Revolving Loans Amortized Cost Basis	0	0
Revolving Loans Amortized Cost Basis Converted to Term	0	234
Total	21,794
Consumer | Single family residential mortgage | Doubtful
Financing Receivable, Credit Quality Indicator [Line Items]
Origination year - current fiscal year	0	0
Origination year - 1 year prior to current fiscal year	0	0
Origination year - 2 years prior to current fiscal year	0	0
Origination year - 3 years prior to current fiscal year	0	0
Origination year - 4 years prior to current fiscal year	0	0
Origination year - more than 4 years prior to current fiscal year	0	0
Revolving Loans Amortized Cost Basis	0	0
Revolving Loans Amortized Cost Basis Converted to Term	0	0
Total	0
Consumer | Other consumer
Financing Receivable, Credit Quality Indicator [Line Items]
Origination year - current fiscal year	23,340	26,179
Origination year - 1 year prior to current fiscal year	15,985	13,617
Origination year - 2 years prior to current fiscal year	8,861	8,909
Origination year - 3 years prior to current fiscal year	5,527	5,413
Origination year - 4 years prior to current fiscal year	3,446	9,084
Origination year - more than 4 years prior to current fiscal year	15,971	16,002
Revolving Loans Amortized Cost Basis	11,057	21,390
Revolving Loans Amortized Cost Basis Converted to Term	2,801	2,331
Total	86,988	102,925
Consumer | Other consumer | Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Origination year - current fiscal year	23,340	26,179
Origination year - 1 year prior to current fiscal year	15,986	13,556
Origination year - 2 years prior to current fiscal year	8,805	8,891
Origination year - 3 years prior to current fiscal year	5,524	5,265
Origination year - 4 years prior to current fiscal year	3,363	9,038
Origination year - more than 4 years prior to current fiscal year	15,920	15,951
Revolving Loans Amortized Cost Basis	10,914	21,327
Revolving Loans Amortized Cost Basis Converted to Term	2,747	2,331
Total	86,599
Consumer | Other consumer | Special mention
Financing Receivable, Credit Quality Indicator [Line Items]
Origination year - current fiscal year	0	0
Origination year - 1 year prior to current fiscal year	(1)	0
Origination year - 2 years prior to current fiscal year	0	4
Origination year - 3 years prior to current fiscal year	3	0
Origination year - 4 years prior to current fiscal year	0	0
Origination year - more than 4 years prior to current fiscal year	20	25
Revolving Loans Amortized Cost Basis	62	63
Revolving Loans Amortized Cost Basis Converted to Term	54	0
Total	138
Consumer | Other consumer | Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
Origination year - current fiscal year	0	0
Origination year - 1 year prior to current fiscal year	0	61
Origination year - 2 years prior to current fiscal year	56	14
Origination year - 3 years prior to current fiscal year	0	148
Origination year - 4 years prior to current fiscal year	83	46
Origination year - more than 4 years prior to current fiscal year	31	26
Revolving Loans Amortized Cost Basis	81	0
Revolving Loans Amortized Cost Basis Converted to Term	0	0
Total	251
Consumer | Other consumer | Doubtful
Financing Receivable, Credit Quality Indicator [Line Items]
Origination year - current fiscal year	0	0
Origination year - 1 year prior to current fiscal year	0	0
Origination year - 2 years prior to current fiscal year	0	0
Origination year - 3 years prior to current fiscal year	0	0
Origination year - 4 years prior to current fiscal year	0	0
Origination year - more than 4 years prior to current fiscal year	0	0
Revolving Loans Amortized Cost Basis	0	0
Revolving Loans Amortized Cost Basis Converted to Term	0	$ 0
Total	$ 0

LOANS AND ALLOWANCE FOR CREDI_7

LOANS AND ALLOWANCE FOR CREDIT LOSSES - Aging of Recorded Investment in Past Due Loans and Leases (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Financing Receivable, Past Due [Line Items]
Loans receivable	$ 7,115,038	$ 7,251,480
30 - 59 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans receivable	41,101	36,431
60 - 89 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans receivable	5,565	3,711
Greater than 89 Days Past due
Financing Receivable, Past Due [Line Items]
Loans receivable	44,554	32,609
Total Past Due
Financing Receivable, Past Due [Line Items]
Loans receivable	91,220	72,751
Current
Financing Receivable, Past Due [Line Items]
Loans receivable	7,023,818	7,178,729
Single family residential mortgage
Financing Receivable, Past Due [Line Items]
Loans receivable		1,420,023
Other consumer
Financing Receivable, Past Due [Line Items]
Loans receivable		102,925
Commercial | Commercial and industrial
Financing Receivable, Past Due [Line Items]
Loans receivable	1,845,960	2,668,984
Commercial | Commercial real estate
Financing Receivable, Past Due [Line Items]
Loans receivable	1,259,651	1,311,105
Commercial | Multifamily
Financing Receivable, Past Due [Line Items]
Loans receivable	1,689,943	1,361,054
Commercial | SBA
Financing Receivable, Past Due [Line Items]
Loans receivable	68,137	205,548
Commercial | Construction
Financing Receivable, Past Due [Line Items]
Loans receivable	243,553	181,841
Commercial | Loans and Finance Receivables, Traditional Loans | Commercial and industrial
Financing Receivable, Past Due [Line Items]
Loans receivable	1,845,960	2,668,984
Commercial | Loans and Finance Receivables, Traditional Loans | Commercial and industrial | 30 - 59 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans receivable	4,002	9,342
Commercial | Loans and Finance Receivables, Traditional Loans | Commercial and industrial | 60 - 89 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans receivable	481	1,351
Commercial | Loans and Finance Receivables, Traditional Loans | Commercial and industrial | Greater than 89 Days Past due
Financing Receivable, Past Due [Line Items]
Loans receivable	13,833	9,503
Commercial | Loans and Finance Receivables, Traditional Loans | Commercial and industrial | Total Past Due
Financing Receivable, Past Due [Line Items]
Loans receivable	18,316	20,196
Commercial | Loans and Finance Receivables, Traditional Loans | Commercial and industrial | Current
Financing Receivable, Past Due [Line Items]
Loans receivable	1,827,644	2,648,788
Commercial | Loans and Finance Receivables, Traditional Loans | Commercial real estate
Financing Receivable, Past Due [Line Items]
Loans receivable	1,259,651	1,311,105
Commercial | Loans and Finance Receivables, Traditional Loans | Commercial real estate | 30 - 59 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans receivable	311	0
Commercial | Loans and Finance Receivables, Traditional Loans | Commercial real estate | 60 - 89 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans receivable	0	0
Commercial | Loans and Finance Receivables, Traditional Loans | Commercial real estate | Greater than 89 Days Past due
Financing Receivable, Past Due [Line Items]
Loans receivable	910	0
Commercial | Loans and Finance Receivables, Traditional Loans | Commercial real estate | Total Past Due
Financing Receivable, Past Due [Line Items]
Loans receivable	1,221	0
Commercial | Loans and Finance Receivables, Traditional Loans | Commercial real estate | Current
Financing Receivable, Past Due [Line Items]
Loans receivable	1,258,430	1,311,105
Commercial | Loans and Finance Receivables, Traditional Loans | Multifamily
Financing Receivable, Past Due [Line Items]
Loans receivable	1,689,943	1,361,054
Commercial | Loans and Finance Receivables, Traditional Loans | Multifamily | 30 - 59 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans receivable	0	786
Commercial | Loans and Finance Receivables, Traditional Loans | Multifamily | 60 - 89 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans receivable	0	0
Commercial | Loans and Finance Receivables, Traditional Loans | Multifamily | Greater than 89 Days Past due
Financing Receivable, Past Due [Line Items]
Loans receivable	0	0
Commercial | Loans and Finance Receivables, Traditional Loans | Multifamily | Total Past Due
Financing Receivable, Past Due [Line Items]
Loans receivable	0	786
Commercial | Loans and Finance Receivables, Traditional Loans | Multifamily | Current
Financing Receivable, Past Due [Line Items]
Loans receivable	1,689,943	1,360,268
Commercial | Loans and Finance Receivables, Traditional Loans | SBA
Financing Receivable, Past Due [Line Items]
Loans receivable	68,137	205,548
Commercial | Loans and Finance Receivables, Traditional Loans | SBA | 30 - 59 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans receivable	287	987
Commercial | Loans and Finance Receivables, Traditional Loans | SBA | 60 - 89 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans receivable	0	2,360
Commercial | Loans and Finance Receivables, Traditional Loans | SBA | Greater than 89 Days Past due
Financing Receivable, Past Due [Line Items]
Loans receivable	10,299	15,941
Commercial | Loans and Finance Receivables, Traditional Loans | SBA | Total Past Due
Financing Receivable, Past Due [Line Items]
Loans receivable	10,586	19,288
Commercial | Loans and Finance Receivables, Traditional Loans | SBA | Current
Financing Receivable, Past Due [Line Items]
Loans receivable	57,551	186,260
Commercial | Loans and Finance Receivables, Traditional Loans | Construction
Financing Receivable, Past Due [Line Items]
Loans receivable	243,553	181,841
Commercial | Loans and Finance Receivables, Traditional Loans | Construction | 30 - 59 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans receivable	0	0
Commercial | Loans and Finance Receivables, Traditional Loans | Construction | 60 - 89 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans receivable	0	0
Commercial | Loans and Finance Receivables, Traditional Loans | Construction | Greater than 89 Days Past due
Financing Receivable, Past Due [Line Items]
Loans receivable	0	0
Commercial | Loans and Finance Receivables, Traditional Loans | Construction | Total Past Due
Financing Receivable, Past Due [Line Items]
Loans receivable	0	0
Commercial | Loans and Finance Receivables, Traditional Loans | Construction | Current
Financing Receivable, Past Due [Line Items]
Loans receivable	243,553	181,841
Consumer:
Financing Receivable, Past Due [Line Items]
Loans receivable	7,115,038
Consumer: | Single family residential mortgage
Financing Receivable, Past Due [Line Items]
Loans receivable	1,920,806	1,420,023
Consumer: | Other consumer
Financing Receivable, Past Due [Line Items]
Loans receivable	86,988	102,925
Consumer: | Loans and Finance Receivables, Traditional Loans | Single family residential mortgage
Financing Receivable, Past Due [Line Items]
Loans receivable	1,920,806	1,420,023
Consumer: | Loans and Finance Receivables, Traditional Loans | Single family residential mortgage | 30 - 59 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans receivable	36,338	24,867
Consumer: | Loans and Finance Receivables, Traditional Loans | Single family residential mortgage | 60 - 89 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans receivable	5,068	0
Consumer: | Loans and Finance Receivables, Traditional Loans | Single family residential mortgage | Greater than 89 Days Past due
Financing Receivable, Past Due [Line Items]
Loans receivable	19,431	7,076
Consumer: | Loans and Finance Receivables, Traditional Loans | Single family residential mortgage | Total Past Due
Financing Receivable, Past Due [Line Items]
Loans receivable	60,837	31,943
Consumer: | Loans and Finance Receivables, Traditional Loans | Single family residential mortgage | Current
Financing Receivable, Past Due [Line Items]
Loans receivable	1,859,969	1,388,080
Consumer: | Loans and Finance Receivables, Traditional Loans | Other consumer
Financing Receivable, Past Due [Line Items]
Loans receivable	86,988	102,925
Consumer: | Loans and Finance Receivables, Traditional Loans | Other consumer | 30 - 59 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans receivable	163	449
Consumer: | Loans and Finance Receivables, Traditional Loans | Other consumer | 60 - 89 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans receivable	16	0
Consumer: | Loans and Finance Receivables, Traditional Loans | Other consumer | Greater than 89 Days Past due
Financing Receivable, Past Due [Line Items]
Loans receivable	81	89
Consumer: | Loans and Finance Receivables, Traditional Loans | Other consumer | Total Past Due
Financing Receivable, Past Due [Line Items]
Loans receivable	260	538
Consumer: | Loans and Finance Receivables, Traditional Loans | Other consumer | Current
Financing Receivable, Past Due [Line Items]
Loans receivable	$ 86,728	$ 102,387

LOANS AND ALLOWANCE FOR CREDI_8

LOANS AND ALLOWANCE FOR CREDIT LOSSES - Composition of Nonaccrual Loans (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Financing Receivable, Past Due [Line Items]
Total Nonaccrual Loans	$ 55,251	$ 52,558
Nonaccrual Loans with no ACL	34,864	27,891
Commercial | Commercial and industrial
Financing Receivable, Past Due [Line Items]
Total Nonaccrual Loans	22,613	28,594
Nonaccrual Loans with no ACL	10,959	9,137
Commercial | Commercial real estate
Financing Receivable, Past Due [Line Items]
Total Nonaccrual Loans	910	0
Nonaccrual Loans with no ACL	910	0
Commercial | SBA
Financing Receivable, Past Due [Line Items]
Total Nonaccrual Loans	10,417	16,653
Nonaccrual Loans with no ACL	5,613	11,443
Consumer: | Single family residential mortgage
Financing Receivable, Past Due [Line Items]
Total Nonaccrual Loans	21,116	7,076
Nonaccrual Loans with no ACL	17,187	7,076
Consumer: | Other consumer
Financing Receivable, Past Due [Line Items]
Total Nonaccrual Loans	195	235
Nonaccrual Loans with no ACL	$ 195	$ 235

LOANS AND ALLOWANCE FOR CREDI_9

LOANS AND ALLOWANCE FOR CREDIT LOSSES - Non-Accrual Loans Additional Information (Details)	Dec. 31, 2022 USD ($) loan	Dec. 31, 2021 USD ($)
Financing Receivable, Past Due [Line Items]
90 days past due and still accruing	$ 0	$ 0
Single family residential mortgage
Financing Receivable, Past Due [Line Items]
Real estate owned	$ 0	0
Consumer | Single family residential mortgage
Financing Receivable, Past Due [Line Items]
Consumer mortgage loan | loan	9
Loans in process of foreclosure	$ 11,700,000	$ 0

LOANS AND ALLOWANCE FOR CRED_10

LOANS AND ALLOWANCE FOR CREDIT LOSSES - Allowance for Loan Losses Additional Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Accounts, Notes, Loans and Financing Receivable [Line Items]
Allowance for loan losses recovery from settlement of charged off	$ 31,300
Initial reserve based on ACL methodology	0	$ 16,200	$ 0
Loans receivable	7,115,038	7,251,480
Allowance for Loan Losses
Accounts, Notes, Loans and Financing Receivable [Line Items]
Recoveries	33,896	3,358
Loans Receivable
Accounts, Notes, Loans and Financing Receivable [Line Items]
Accrued interest receivable	28,600	25,800
PCD loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Initial reserve based on ACL methodology		13,700
Shared National Credit
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable			16,100
Charge-offs			10,700
Commercial real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Recoveries	33,896	3,358	1,815
Commercial real estate | Allowance for Loan Losses
Accounts, Notes, Loans and Financing Receivable [Line Items]
Recoveries	33,896	3,358	$ 1,815
Commercial real estate | PCD loans | Allowance for Loan Losses
Accounts, Notes, Loans and Financing Receivable [Line Items]
Recoveries		2,600
Unfunded loan commitment
Accounts, Notes, Loans and Financing Receivable [Line Items]
Reserve for unfunded loan commitments	5,300	5,600
Initial reserve based on ACL methodology		11,300
Commercial | Commercial real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	1,259,651	1,311,105
Commercial | Commercial real estate | Allowance for Loan Losses
Accounts, Notes, Loans and Financing Receivable [Line Items]
Recoveries	$ 7	0
Commercial and industrial
Accounts, Notes, Loans and Financing Receivable [Line Items]
Net charge-offs		4,400
SBA
Accounts, Notes, Loans and Financing Receivable [Line Items]
Net charge-offs		$ 2,000

LOANS AND ALLOWANCE FOR CRED_11

LOANS AND ALLOWANCE FOR CREDIT LOSSES - Allowance for Loan Losses and Recorded Investment Excluding Accrued Interest in Loans (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Allowance for Loan and Lease Losses [Roll Forward]
Balance at beginning of year	$ 92,584
Provision for (reversal of) credit losses	(31,542)	$ 6,854	$ 29,719
Balance at end of year	85,960	92,584
Commercial real estate
Allowance for Loan and Lease Losses [Roll Forward]
Balance at beginning of year	98,189	84,213	61,713
Initial allowance for credit losses purchased in acquisition	0	13,650	0
Charge-offs	(9,278)	(9,886)	(15,417)
Recoveries	33,896	3,358	1,815
Net recoveries (charge-offs)	24,618	(6,528)	(13,602)
Provision for (reversal of) credit losses	(31,542)	6,854	29,719
Balance at end of year	91,265	98,189	84,213
Commercial real estate | Cumulative Effect, Period of Adoption, Adjustment
Allowance for Loan and Lease Losses [Roll Forward]
Balance at beginning of year	0	0	6,383
Balance at end of year		0	0
Allowance for Loan Losses
Allowance for Loan and Lease Losses [Roll Forward]
Balance at beginning of year	92,584	81,030
Initial allowance for credit losses purchased in acquisition		13,650
Charge-offs	(9,278)	(9,886)
Recoveries	33,896	3,358
Net recoveries (charge-offs)	24,618	(6,528)
Provision for (reversal of) credit losses	(31,242)	4,432
Balance at end of year	85,960	92,584	81,030
Allowance for Loan Losses | Commercial real estate
Allowance for Loan and Lease Losses [Roll Forward]
Balance at beginning of year	92,584	81,030	57,649
Initial allowance for credit losses purchased in acquisition	0	13,650	0
Charge-offs	(9,278)	(9,886)	(15,417)
Recoveries	33,896	3,358	1,815
Net recoveries (charge-offs)	24,618	(6,528)	(13,602)
Provision for (reversal of) credit losses	(31,242)	4,432	29,374
Balance at end of year	85,960	92,584	81,030
Allowance for Loan Losses | Commercial real estate | Cumulative Effect, Period of Adoption, Adjustment
Allowance for Loan and Lease Losses [Roll Forward]
Balance at beginning of year	0	0	7,609
Balance at end of year		0	0
Allowance for Loan Losses | Commercial | Commercial and industrial
Allowance for Loan and Lease Losses [Roll Forward]
Balance at beginning of year	33,557	20,608
Initial allowance for credit losses purchased in acquisition		11,933
Charge-offs	(8,597)	(6,209)
Recoveries	32,887	3,150
Net recoveries (charge-offs)	24,290	(3,059)
Provision for (reversal of) credit losses	(23,691)	4,075
Balance at end of year	34,156	33,557	20,608
Allowance for Loan Losses | Commercial | Commercial real estate
Allowance for Loan and Lease Losses [Roll Forward]
Balance at beginning of year	21,727	19,074
Initial allowance for credit losses purchased in acquisition		614
Charge-offs	0	(576)
Recoveries	7	0
Net recoveries (charge-offs)	7	(576)
Provision for (reversal of) credit losses	(5,757)	2,615
Balance at end of year	15,977	21,727	19,074
Allowance for Loan Losses | Commercial | Multifamily
Allowance for Loan and Lease Losses [Roll Forward]
Balance at beginning of year	17,893	22,512
Initial allowance for credit losses purchased in acquisition		469
Charge-offs	0	0
Recoveries	0	0
Net recoveries (charge-offs)	0	0
Provision for (reversal of) credit losses	(3,197)	(5,088)
Balance at end of year	14,696	17,893	22,512
Allowance for Loan Losses | Commercial | SBA
Allowance for Loan and Lease Losses [Roll Forward]
Balance at beginning of year	3,017	3,145
Initial allowance for credit losses purchased in acquisition		575
Charge-offs	(428)	(2,780)
Recoveries	791	132
Net recoveries (charge-offs)	363	(2,648)
Provision for (reversal of) credit losses	(732)	1,945
Balance at end of year	2,648	3,017	3,145
Allowance for Loan Losses | Commercial | Construction
Allowance for Loan and Lease Losses [Roll Forward]
Balance at beginning of year	5,622	5,849
Initial allowance for credit losses purchased in acquisition		28
Charge-offs	0	0
Recoveries	0	0
Net recoveries (charge-offs)	0	0
Provision for (reversal of) credit losses	228	(255)
Balance at end of year	5,850	5,622	5,849
Allowance for Loan Losses | Consumer: | Single Family Residential Mortgage
Allowance for Loan and Lease Losses [Roll Forward]
Balance at beginning of year	9,608	9,191
Initial allowance for credit losses purchased in acquisition		0
Charge-offs	(10)	(321)
Recoveries	193	74
Net recoveries (charge-offs)	183	(247)
Provision for (reversal of) credit losses	2,259	664
Balance at end of year	12,050	9,608	9,191
Allowance for Loan Losses | Consumer: | Other Consumer
Allowance for Loan and Lease Losses [Roll Forward]
Balance at beginning of year	1,160	651
Initial allowance for credit losses purchased in acquisition		31
Charge-offs	(243)	0
Recoveries	18	2
Net recoveries (charge-offs)	(225)	2
Provision for (reversal of) credit losses	(352)	476
Balance at end of year	583	1,160	651
Reserve for Unfunded Non-Cancellable Loan Commit-ments | Commercial real estate
Allowance for Loan and Lease Losses [Roll Forward]
Balance at beginning of year	5,605	3,183	4,064
Initial allowance for credit losses purchased in acquisition	0	0	0
Charge-offs	0	0	0
Recoveries	0	0	0
Net recoveries (charge-offs)	0	0	0
Provision for (reversal of) credit losses	(300)	2,422	345
Balance at end of year	5,305	5,605	3,183
Reserve for Unfunded Non-Cancellable Loan Commit-ments | Commercial real estate | Cumulative Effect, Period of Adoption, Adjustment
Allowance for Loan and Lease Losses [Roll Forward]
Balance at beginning of year	$ 0	0	(1,226)
Balance at end of year		$ 0	$ 0

LOANS AND ALLOWANCE FOR CRED_12

LOANS AND ALLOWANCE FOR CREDIT LOSSES - Collateral Dependent Loans (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Financing Receivable, Impaired [Line Items]
Loans receivable	$ 7,115,038	$ 7,251,480
Commercial
Financing Receivable, Impaired [Line Items]
Loans receivable	933	14,207
Residential
Financing Receivable, Impaired [Line Items]
Loans receivable	26,045	18,507
Business Assets
Financing Receivable, Impaired [Line Items]
Loans receivable	24,083	16,287
Automobile
Financing Receivable, Impaired [Line Items]
Loans receivable	113	235
Collateral
Financing Receivable, Impaired [Line Items]
Loans receivable	51,174	49,236
Single family residential mortgage
Financing Receivable, Impaired [Line Items]
Loans receivable		1,420,023
Other consumer
Financing Receivable, Impaired [Line Items]
Loans receivable		102,925
Commercial | Commercial and industrial
Financing Receivable, Impaired [Line Items]
Loans receivable	1,845,960	2,668,984
Commercial | Commercial and industrial | Commercial
Financing Receivable, Impaired [Line Items]
Loans receivable	0	13,518
Commercial | Commercial and industrial | Residential
Financing Receivable, Impaired [Line Items]
Loans receivable	0	37
Commercial | Commercial and industrial | Business Assets
Financing Receivable, Impaired [Line Items]
Loans receivable	18,392	4,776
Commercial | Commercial and industrial | Automobile
Financing Receivable, Impaired [Line Items]
Loans receivable	0	0
Commercial | Commercial and industrial | Collateral
Financing Receivable, Impaired [Line Items]
Loans receivable	18,392	18,331
Commercial | Commercial real estate | Commercial
Financing Receivable, Impaired [Line Items]
Loans receivable	910
Commercial | Commercial real estate | Residential
Financing Receivable, Impaired [Line Items]
Loans receivable	0
Commercial | Commercial real estate | Business Assets
Financing Receivable, Impaired [Line Items]
Loans receivable	0
Commercial | Commercial real estate | Automobile
Financing Receivable, Impaired [Line Items]
Loans receivable	0
Commercial | Commercial real estate | Collateral
Financing Receivable, Impaired [Line Items]
Loans receivable	910
Commercial | SBA
Financing Receivable, Impaired [Line Items]
Loans receivable	68,137	205,548
Commercial | SBA | Commercial
Financing Receivable, Impaired [Line Items]
Loans receivable	23	689
Commercial | SBA | Residential
Financing Receivable, Impaired [Line Items]
Loans receivable	4,702	4,458
Commercial | SBA | Business Assets
Financing Receivable, Impaired [Line Items]
Loans receivable	5,691	11,511
Commercial | SBA | Automobile
Financing Receivable, Impaired [Line Items]
Loans receivable	0	0
Commercial | SBA | Collateral
Financing Receivable, Impaired [Line Items]
Loans receivable	10,416	16,658
Consumer
Financing Receivable, Impaired [Line Items]
Loans receivable	7,115,038
Consumer | Single family residential mortgage
Financing Receivable, Impaired [Line Items]
Loans receivable	1,920,806	1,420,023
Consumer | Single family residential mortgage | Commercial
Financing Receivable, Impaired [Line Items]
Loans receivable	0	0
Consumer | Single family residential mortgage | Residential
Financing Receivable, Impaired [Line Items]
Loans receivable	21,262	14,012
Consumer | Single family residential mortgage | Business Assets
Financing Receivable, Impaired [Line Items]
Loans receivable	0	0
Consumer | Single family residential mortgage | Automobile
Financing Receivable, Impaired [Line Items]
Loans receivable	0	0
Consumer | Single family residential mortgage | Collateral
Financing Receivable, Impaired [Line Items]
Loans receivable	21,262	14,012
Consumer | Other consumer
Financing Receivable, Impaired [Line Items]
Loans receivable	86,988	102,925
Consumer | Other consumer | Commercial
Financing Receivable, Impaired [Line Items]
Loans receivable	0	0
Consumer | Other consumer | Residential
Financing Receivable, Impaired [Line Items]
Loans receivable	81	0
Consumer | Other consumer | Business Assets
Financing Receivable, Impaired [Line Items]
Loans receivable	0	0
Consumer | Other consumer | Automobile
Financing Receivable, Impaired [Line Items]
Loans receivable	113	235
Consumer | Other consumer | Collateral
Financing Receivable, Impaired [Line Items]
Loans receivable	$ 194	$ 235

LOANS AND ALLOWANCE FOR CRED_13

LOANS AND ALLOWANCE FOR CREDIT LOSSES - Components of Troubled Debt Restructured Loans (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Financing Receivable, Troubled Debt Restructuring [Line Items]
Troubled debt restructured loans and leases	$ 16,145	$ 16,684
Commitments to lend to clients with outstanding loans classified as TDRs	97	63
Accruing TDRs	2,700	12,500
Non-accrual TDRs	13,400	4,100
Commercial | Commercial and industrial
Financing Receivable, Troubled Debt Restructuring [Line Items]
Troubled debt restructured loans and leases	14,636	5,241
Commercial | Commercial real estate
Financing Receivable, Troubled Debt Restructuring [Line Items]
Troubled debt restructured loans and leases	0	4,243
Commercial | SBA
Financing Receivable, Troubled Debt Restructuring [Line Items]
Troubled debt restructured loans and leases	295	265
Consumer: | Single family residential mortgage
Financing Receivable, Troubled Debt Restructuring [Line Items]
Troubled debt restructured loans and leases	$ 1,214	$ 6,935

LOANS AND ALLOWANCE FOR CRED_14

LOANS AND ALLOWANCE FOR CREDIT LOSSES - Summary of TDR Modification Type (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2022 loans	Dec. 31, 2022 USD ($)	Dec. 31, 2022 loan	Dec. 31, 2021 loans	Dec. 31, 2021 USD ($)	Dec. 31, 2021 loan	Dec. 31, 2020 loans	Dec. 31, 2020 USD ($)	Dec. 31, 2020 loan
Financing Receivable, Troubled Debt Restructuring [Line Items]
Number of Loans	6		6	2		2	1		1
Pre- Modification Outstanding Recorded Investment		$ 21,173			$ 3,420			$ 5,000
Post-Modification Outstanding Recorded Investment		21,173			3,420			5,000
Number of loans modified as a TDR during past 12 months that had a subsequent payment default | loans							1
Change in Principal Payments
Financing Receivable, Troubled Debt Restructuring [Line Items]
Number of Loans | loan			1			0			0
Post-Modification Outstanding Recorded Investment		1,000			0			0
Extensions Of Maturity
Financing Receivable, Troubled Debt Restructuring [Line Items]
Number of Loans | loan			5			2			1
Post-Modification Outstanding Recorded Investment		20,173			3,420			5,000
Commercial | Commercial and industrial
Financing Receivable, Troubled Debt Restructuring [Line Items]
Number of Loans	4		4	0			1		1
Pre- Modification Outstanding Recorded Investment		20,340			0			5,000
Post-Modification Outstanding Recorded Investment		20,340			0			5,000
Commercial | Commercial and industrial | Change in Principal Payments
Financing Receivable, Troubled Debt Restructuring [Line Items]
Number of Loans | loan			1						0
Post-Modification Outstanding Recorded Investment		1,000						0
Commercial | Commercial and industrial | Extensions Of Maturity
Financing Receivable, Troubled Debt Restructuring [Line Items]
Number of Loans | loan			3						1
Post-Modification Outstanding Recorded Investment		19,340						5,000
Commercial | SBA
Financing Receivable, Troubled Debt Restructuring [Line Items]
Number of Loans	2		2	0			0
Pre- Modification Outstanding Recorded Investment		833			0			0
Post-Modification Outstanding Recorded Investment		833			0			0
Number of loans modified as a TDR during past 12 months that had a subsequent payment default | loans	0			0
Commercial | SBA | Change in Principal Payments
Financing Receivable, Troubled Debt Restructuring [Line Items]
Number of Loans | loan			0
Post-Modification Outstanding Recorded Investment		0
Commercial | SBA | Extensions Of Maturity
Financing Receivable, Troubled Debt Restructuring [Line Items]
Number of Loans | loan			2
Post-Modification Outstanding Recorded Investment		833
Consumer | Single family residential mortgage
Financing Receivable, Troubled Debt Restructuring [Line Items]
Number of Loans	0			2		2	0
Pre- Modification Outstanding Recorded Investment		0			3,420			0
Post-Modification Outstanding Recorded Investment		0			3,420			$ 0
Consumer | Single family residential mortgage | Change in Principal Payments
Financing Receivable, Troubled Debt Restructuring [Line Items]
Number of Loans | loan						0
Post-Modification Outstanding Recorded Investment					0
Consumer | Single family residential mortgage | Extensions Of Maturity
Financing Receivable, Troubled Debt Restructuring [Line Items]
Number of Loans | loan						2
Post-Modification Outstanding Recorded Investment					$ 3,420
Consumer | Single family residential mortgage | Both an Extension of maturity and Change in interest rate from variable to fixed
Financing Receivable, Troubled Debt Restructuring [Line Items]
Number of Loans | loans	1
Post-Modification Outstanding Recorded Investment		$ 1,800

LOANS AND ALLOWANCE FOR CRED_15

LOANS AND ALLOWANCE FOR CREDIT LOSSES - Loans Sold and Purchased (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Accounts, Notes, Loans and Financing Receivable [Line Items]
Purchases	$ 814,262	$ 825,537	$ 285,337
Sales	0	0	0
Commercial | Multifamily
Accounts, Notes, Loans and Financing Receivable [Line Items]
Purchases	0	29,764	120,900
Sales	0	0	0
Commercial | Construction
Accounts, Notes, Loans and Financing Receivable [Line Items]
Purchases	0	0	14,750
Sales	0	0	0
Consumer: | Single family residential mortgage
Accounts, Notes, Loans and Financing Receivable [Line Items]
Purchases	814,262	795,773	149,687
Sales	$ 0	$ 0	$ 0

LOANS AND ALLOWANCE FOR CRED_16

LOANS AND ALLOWANCE FOR CREDIT LOSSES - Purchases and Sales Additional Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Premium on loans and leases purchased	$ 4,000	$ 17,500	$ 4,700
Transfers to loans held for sale	$ 0		$ 0
Commercial
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Transfers to loans held for sale		4,400
Single family residential mortgage
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Transfers to loans held for sale		$ 10,800

LOANS AND ALLOWANCE FOR CRED_17

LOANS AND ALLOWANCE FOR CREDIT LOSSES - Loans Reclassification Activity (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Accounts, Notes, Loans and Financing Receivable [Line Items]
Transfers to Held-For-Sale	$ 0		$ 0
Commercial
Accounts, Notes, Loans and Financing Receivable [Line Items]
Transfers to Held-For-Sale		$ (4,400)

LOANS AND ALLOWANCE FOR CRED_18

LOANS AND ALLOWANCE FOR CREDIT LOSSES - Schedule of PCD Loans Acquired (Details) - USD ($) $ in Thousands	2 Months Ended	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Financing Receivable, Allowance for Credit Loss [Line Items]
Par value		$ 0	$ 225,405	$ 0
Initial reserve based on ACL methodology		0	(16,200)	0
Net discount related to items other than credit		0	(3,786)	0
Total purchase price		$ 0	205,419	$ 0
PCD loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Initial reserve based on ACL methodology			$ (13,700)
Additional reserve related to expected recoveries of loans charged off prior to acquisition	$ (2,600)

LOANS AND ALLOWANCE FOR CRED_19

LOANS AND ALLOWANCE FOR CREDIT LOSSES - Non Traditional Mortgage Loans Additional Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	$ 7,115,038	$ 7,251,480
Consumer:
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	$ 7,115,038
Loans And Finance Receivables, Non-Traditional Mortgages | Loan Portfolio | Loan Portfolio Concentration Risk
Accounts, Notes, Loans and Financing Receivable [Line Items]
Percentage to total loans and leases (percent)	12.10%	8.80%
Loans And Finance Receivables, Non-Traditional Mortgages | Consumer:
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	$ 862,300	$ 635,300
Loans And Finance Receivables, Non-Traditional Mortgages | Consumer: | Nonperforming
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	$ 3,000	$ 4,000
Weighted average LTV (percent)	59%
Loans And Finance Receivables, Non-Traditional Mortgages | Consumer: | Interest Only | Minimum
Accounts, Notes, Loans and Financing Receivable [Line Items]
Mortgage loan term (in years)	30 years
Mortgage loan, flexible initial term (in years)	1 year
Loans And Finance Receivables, Non-Traditional Mortgages | Consumer: | Interest Only | Maximum
Accounts, Notes, Loans and Financing Receivable [Line Items]
Mortgage loan term (in years)	40 years
Mortgage loan, flexible initial term (in years)	10 years

PREMISES AND EQUIPMENT, NET - S

PREMISES AND EQUIPMENT, NET - Summary of Premises, Equipment, and Capital Leases (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Property, Plant and Equipment [Line Items]
Premises and equipment	$ 177,582	$ 178,014
Less accumulated depreciation	(70,237)	(65,146)
Premises and equipment, net	107,345	112,868
Land
Property, Plant and Equipment [Line Items]
Premises and equipment	7,630	8,230
Building and improvement
Property, Plant and Equipment [Line Items]
Premises and equipment	106,413	107,465
Furniture, fixtures, and equipment
Property, Plant and Equipment [Line Items]
Premises and equipment	51,043	48,737
Leasehold improvements
Property, Plant and Equipment [Line Items]
Premises and equipment	12,173	13,559
Construction in process
Property, Plant and Equipment [Line Items]
Premises and equipment	$ 323	$ 23

PREMISES AND EQUIPMENT, NET - A

PREMISES AND EQUIPMENT, NET - Additional Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Property, Plant and Equipment [Abstract]
Impairment on capitalized software projects	$ 0	$ 0	$ 512
Depreciation expenses	$ 7,700	$ 8,700	$ 10,200

LEASES - Narrative (Details)

LEASES - Narrative (Details) $ in Thousands	1 Months Ended		12 Months Ended
	Jan. 31, 2022 USD ($) branch	Sep. 30, 2021 USD ($) branch	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)	Dec. 31, 2020 USD ($)
Lessee, Lease, Description [Line Items]
Impairment of ROU assets				$ 3,800
Operating Lease, Lease Income, Statement of Income or Comprehensive Income [Extensible Enumeration]			Other income	Other income	Other income
Rental income			$ 1,800	$ 1,300	$ 1,000
Finance Lease, Liability, Statement of Financial Position [Extensible Enumeration]			Accrued expenses and other liabilities	Accrued expenses and other liabilities
Finance lease obligations			$ 122	$ 239
Sale leaseback transaction, net book value	$ 2,400	$ 4,200
Gain on sale-leaseback of branch	$ 771	$ 841	771	841	0
Sales-Type Lease, Lease Income, Statement of Income or Comprehensive Income [Extensible Enumeration]		Other income
Number of branches under sale-leaseback transactions | branch	1	1
Lessor, operating lease, term of contract	18 months	5 years
ROU assets obtained in exchange for lease liabilities	$ 107	$ 811	$ 2,060	$ 26,413	$ 3,289
Minimum
Lessee, Lease, Description [Line Items]
Remaining lease terms			2 months
Available lease renewal terms			3 years
Maximum
Lessee, Lease, Description [Line Items]
Remaining lease terms			16 years
Available lease renewal terms			5 years

LEASES - Components of Lease Ex

LEASES - Components of Lease Expense and Supplemental Cash Flow Information (Details) - USD ($) $ in Thousands	1 Months Ended		12 Months Ended
	Jan. 31, 2022	Sep. 30, 2021	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Oct. 18, 2021
Lessee, Lease, Description [Line Items]
Operating lease expense			$ 9,168	$ 6,972	$ 6,024
Variable lease expense			168	366	279
Total lease expense			9,336	7,338	6,303
Operating cash flows			9,515	7,229	6,812
ROU assets obtained in exchange for lease liabilities	$ 107	$ 811	$ 2,060	26,413	$ 3,289
PMBC
Lessee, Lease, Description [Line Items]
Operating lease right-of-use assets				$ 9,200		$ 9,212

LEASES - Supplemental Balance S

LEASES - Supplemental Balance Sheet Information (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Leases [Abstract]
Operating lease right-of-use assets	$ 28,780	$ 35,442
Operating lease liabilities	$ 33,122	$ 40,675
Operating leases - Weighted-average remaining lease term (in years)	4 years 10 months 24 days	5 years 5 months 15 days
Operating leases - Weighted-average discount rate (percent)	1.88%	1.76%

LEASES - Maturities of Lease Li

LEASES - Maturities of Lease Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Leases [Abstract]
2023	$ 8,726
2024	8,415
2025	6,910
2026	4,992
2027	2,949
Thereafter	3,083
Total lease payments	35,075
Less: present value discount	(1,953)
Total Lease Liability	$ 33,122	$ 40,675

GOODWILL AND OTHER INTANGIBLE_2

GOODWILL AND OTHER INTANGIBLES - Additional Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Sep. 15, 2022	Dec. 31, 2019
Finite-Lived Intangible Assets [Line Items]
Goodwill	$ 114,312	$ 94,301	$ 37,144		$ 37,144
Goodwill, impairment loss	0	0	0
Impairment on intangible assets	0	$ 0	$ 0
Deepstack Technologies, LLC
Finite-Lived Intangible Assets [Line Items]
Goodwill	18,200			$ 18,190
PMB Acquisition
Finite-Lived Intangible Assets [Line Items]
Goodwill	$ 59,000
Core deposit intangibles
Finite-Lived Intangible Assets [Line Items]
Weighted average amortization period	6 years 8 months 12 days
Core deposit intangibles | Minimum
Finite-Lived Intangible Assets [Line Items]
Amortization period of other intangible assets	3 years
Core deposit intangibles | Maximum
Finite-Lived Intangible Assets [Line Items]
Amortization period of other intangible assets	10 years

GOODWILL AND OTHER INTANGIBLE_3

GOODWILL AND OTHER INTANGIBLES - Schedule of Goodwill (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Goodwill [Roll Forward]
Goodwill, beginning of the year	$ 94,301	$ 37,144	$ 37,144
Goodwill from business combinations	18,190	57,157	0
Goodwill adjustments for purchase accounting		0	0
Goodwill, end of year	$ 114,312	$ 94,301	$ 37,144

GOODWILL AND OTHER INTANGIBLE_4

GOODWILL AND OTHER INTANGIBLES - Schedule of Finite-lived Intangible Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Finite-Lived Intangible Assets, Net [Abstract]
Other intangibles	$ 7,526	$ 6,411
Core deposit intangibles
Finite-Lived Intangible Assets, Net [Abstract]
Other intangibles	3,932	6,411
Developed technology
Finite-Lived Intangible Assets, Net [Abstract]
Other intangibles	2,637	0
Other intangibles
Finite-Lived Intangible Assets, Net [Abstract]
Other intangibles	$ 957	$ 0

GOODWILL AND OTHER INTANGIBLE_5

GOODWILL AND OTHER INTANGIBLES - Other Intangible Assets (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Finite-Lived Intangible Assets [Roll Forward]
Balance, beginning of year	$ 35,958	$ 30,904	$ 30,904
Other intangibles acquired from business combinations	3,800	5,054	0
Purchase accounting adjustments	(980)	0	0
Balance, end of year	38,778	35,958	30,904
Accumulated amortization:
Balance, beginning of year	29,547	28,271	26,753
Amortization of intangible assets	1,705	1,276	1,518
Balance, end of year	31,252	29,547	28,271
Other intangibles, net	$ 7,526	$ 6,411	$ 2,633

GOODWILL AND OTHER INTANGIBLE_6

GOODWILL AND OTHER INTANGIBLES - Estimated Future Amortization Expense (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
2023	$ 1,799
2024	1,425
2025	1,107
2026	1,013
2027	811
2028 and After	1,371
Total	$ 7,526	$ 6,411	$ 2,633

OTHER ASSETS AND OTHER LIABIL_3

OTHER ASSETS AND OTHER LIABILITIES (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Other Assets
Accrued interest receivable	$ 37,942	$ 30,991
Prepaid expenses	8,068	7,267
Derivative instruments	$ 2,292	$ 3,565
Operating Lease, Right-of-Use Asset, Statement of Financial Position [Extensible Enumeration]	Other Assets, Total	Other Assets, Total
Operating lease right-of-use assets	$ 28,780	$ 35,442
Servicing assets	22,484	1,309
Income tax receivable	7,679	7,952
Alternative energy partnerships	21,410	25,888
Low income housing tax credits ("LIHTC")	45,726	38,982
Other equity and CRA investments	90,295	82,809
Other assets	13,513	24,110
Other Assets, Total	278,189	258,315
Other Liabilities
Accrued interest payable	7,004	3,546
Accounts payable and accrued expenses	37,560	39,487
Derivative liabilities	$ 2,251	$ 3,740
Operating Lease, Liability, Statement of Financial Position [Extensible Enumeration]	Total accrued expenses and other liabilities	Total accrued expenses and other liabilities
Operating lease liabilities	$ 33,122	$ 40,675
Commitments to fund LIHTC	17,480	10,264
Reserve for unfunded noncancellable loan commitments	5,305	5,605
Reserve for loss on repurchased loans	2,989	4,348
Other liabilities	8,512	5,908
Total accrued expenses and other liabilities	$ 114,223	$ 113,573

DEPOSITS - Components of Intere

DEPOSITS - Components of Interest Bearing Deposits (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Deposits [Abstract]
Noninterest-bearing deposits	$ 2,809,328	$ 2,788,196
Interest-bearing deposits
Interest-bearing demand deposits	1,947,247	2,393,386
Money market and savings accounts	1,174,925	1,751,135
Certificates of deposit of $250,000 or less	793,040	285,768
Certificates of deposit of more than $250,000	396,381	220,950
Total interest-bearing deposits	4,311,593	4,651,239
Total deposits	$ 7,120,921	$ 7,439,435

DEPOSITS - Additional Informati

DEPOSITS - Additional Information (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Schedule Of Deposits [Line Items]
Deposit reclassified as loans	$ 54,000	$ 129,000
Total deposits	7,120,921,000	7,439,435,000
Other Public Entities
Schedule Of Deposits [Line Items]
Total deposits	41,700,000	30,500,000
Securities pledged as collateral	0	0
California State Treasurer
Schedule Of Deposits [Line Items]
Total deposits	302,000,000	75,000,000
Letters of credit	$ 300,000,000	$ 235,000,000

DEPOSITS - Summary of Brokered

DEPOSITS - Summary of Brokered Deposits (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Deposits [Abstract]
Money market accounts	$ 10,000	$ 10,000
Certificates of deposit of $250,000 or less	604,945	0
Total brokered deposits	$ 614,945	$ 10,000

DEPOSITS - Scheduled Maturities

DEPOSITS - Scheduled Maturities of Time Deposits (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Certificates of deposit of $250,000 or less
2023	$ 664,365
2024	105,126
2025	22,085
2026	753
2027	711
Total	793,040	$ 285,768
Certificates of deposit of more than $250,000
2023	355,138
2024	39,375
2025	636
2026	394
2027	838
Total	396,381	220,950
Total certificates of deposit
2023	1,019,503
2024	144,501
2025	22,721
2026	1,147
2027	1,549
Total	1,189,421
Deposits	$ 179	$ 602

FEDERAL HOME LOAN BANK ADVANC_3

FEDERAL HOME LOAN BANK ADVANCES AND SHORT-TERM BORROWINGS - Summary of Advances (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Fixed rate
Outstanding balance	$ 711,000	$ 411,000
Variable rate
Outstanding balance	$ 20,000	$ 70,000
Weighted average interest rate (percent)	4.59%	0.20%
Unamortized debt issuance costs	$ 3,700	$ 4,900	$ 6,200
Minimum
Fixed rate
Interest rate (percent)	0.64%	0.64%
Maximum
Fixed rate
Interest rate (percent)	3.70%	3.32%
Weighted Average
Fixed rate
Interest rate (percent)	2.97%	2.53%

FEDERAL HOME LOAN BANK ADVANC_4

FEDERAL HOME LOAN BANK ADVANCES AND SHORT-TERM BORROWINGS - Fiscal Year Maturity (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Fixed rate
2023	$ 0
2024	0
2025	291,000
2026	20,000
2027	400,000
Thereafter	0
Total	711,000	$ 411,000
Variable rate
2023	20,000
2024	0
2025	0
2026	0
2027	0
Thereafter	0
Outstanding balance	20,000	70,000
Total
2023	20,000
2024	0
2025	291,000
2026	20,000
2027	400,000
Thereafter	0
Total	$ 731,000	$ 481,000	$ 546,000

FEDERAL HOME LOAN BANK ADVANC_5

FEDERAL HOME LOAN BANK ADVANCES AND SHORT-TERM BORROWINGS - Additional Information (Details)	1 Months Ended	12 Months Ended
	Jun. 30, 2020 USD ($)	Dec. 31, 2022 USD ($) bank	Dec. 31, 2021 USD ($)	Dec. 31, 2020 USD ($)
Federal Home Loan Bank, Advances, Branch of FHLB Bank [Line Items]
Repayments of FHLB advances		$ 0	$ 0	$ 335,000,000
Weighted average interest rate (percent)		4.59%	0.20%
Investment in capital stock of the federal reserve		$ 34,500,000	$ 27,300,000
Number of correspondent banks | bank		5
Available capacity		$ 445,000,000	441,000,000
Other borrowings		0	25,000,000
Securities sold under repurchase agreements		0	0
Collateral | Federal Home Loan Bank Advances
Federal Home Loan Bank, Advances, Branch of FHLB Bank [Line Items]
Advances from FHLB collateralized		$ 214,400,000
Revolving Credit Facility
Federal Home Loan Bank, Advances, Branch of FHLB Bank [Line Items]
Line of credit facility			50,000,000
Line of credit facility, commitment fee percentage		0.40%
Line of credit facility, current borrowing capacity		$ 0	0
Revolving Credit Facility | SOFR
Federal Home Loan Bank, Advances, Branch of FHLB Bank [Line Items]
Basis spread on variable rate (percent)		1.85%
Federal Reserve Bank Advances
Federal Home Loan Bank, Advances, Branch of FHLB Bank [Line Items]
Amount of additional available borrowing		$ 1,060,000,000
Line of credit facility		949,100,000	455,400,000
Other borrowings		0	0
FHLB Advance Repaid June 2020
Federal Home Loan Bank, Advances, Branch of FHLB Bank [Line Items]
Repayments of FHLB advances	$ 100,000,000
Weighted average interest rate (percent)	2.07%
Extinguishment fee	$ 2,500,000
FHLB Advance Refinanced June 2020
Federal Home Loan Bank, Advances, Branch of FHLB Bank [Line Items]
FHLB term advances refinanced	$ 111,000,000
Line of Credit | Unsecured Federal Funds Line of Credit
Federal Home Loan Bank, Advances, Branch of FHLB Bank [Line Items]
Line of credit facility		210,000,000
Other borrowings		0	0
Other borrowings		0	25,000,000
Collateralized loan obligations | Federal Reserve Bank Advances
Federal Home Loan Bank, Advances, Branch of FHLB Bank [Line Items]
Advances from FHLB collateralized		1,310,000,000	813,800,000
Collateral on line of credit facility		122,600,000	8,900,000
Federal Home Loan Bank of San Francisco
Federal Home Loan Bank, Advances, Branch of FHLB Bank [Line Items]
FHLB stock		22,600,000	$ 17,300,000
Federal Home Loan Bank of San Francisco | Real Estate Loans
Federal Home Loan Bank, Advances, Branch of FHLB Bank [Line Items]
Overnight borrowings		20,000,000
Term advances		611,000,000
Term advances with put feature		$ 100,000,000
Weighted average life of advances maturing		5 years
Secured borrowing capacity from FHLB		$ 1,990,000,000
Advances from FHLB collateralized		2,960,000,000
Federal Home Loan Bank of San Francisco | Investment Securities | Federal Home Loan Bank Advances
Federal Home Loan Bank, Advances, Branch of FHLB Bank [Line Items]
Secured borrowing capacity from FHLB		$ 162,400,000

FEDERAL HOME LOAN BANK ADVANC_6

FEDERAL HOME LOAN BANK ADVANCES AND SHORT-TERM BORROWINGS - Financial Data of Federal Home Loan Bank Advances (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Federal Home Loan Banks [Abstract]
Weighted-average interest rate at end of year (percent)	3.02%	2.19%	2.15%
Average interest rate during the year (percent)	2.87%	2.82%	2.41%
Average balance	$ 528,590	$ 426,875	$ 749,195
Maximum amount outstanding at any month-end	771,000	641,000	1,210,000
Balance at end of year	731,000	481,000	546,000
Unamortized debt issuance costs	$ (3,700)	$ (4,900)	$ (6,200)

LONG-TERM DEBT - Summary of Lon

LONG-TERM DEBT - Summary of Long-term Debt (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Debt Instrument [Line Items]
Par Value	$ 277,527	$ 277,527
Unamortized Debt Issuance Cost and Discount	$ (2,621)	(3,141)
Senior Notes | Senior notes
Debt Instrument [Line Items]
Stated interest rate (percent)	5.25%
Par Value	$ 175,000	175,000
Unamortized Debt Issuance Cost and Discount	$ (722)	(1,014)
Senior Notes | Subordinated notes
Debt Instrument [Line Items]
Stated interest rate (percent)	4.375%
Par Value	$ 85,000	85,000
Unamortized Debt Issuance Cost and Discount	(1,899)	(2,127)
Senior Notes | PMB Statutory Trust III, junior subordinated debentures
Debt Instrument [Line Items]
Par Value	7,217	7,217
Unamortized Debt Issuance Cost and Discount	$ 0	0
Senior Notes | PMB Statutory Trust III, junior subordinated debentures | London Interbank Offered Rate (LIBOR)
Debt Instrument [Line Items]
Basis spread on variable rate (percent)	3.40%
Senior Notes | PMB Capital Trust III, junior subordinated debentures
Debt Instrument [Line Items]
Par Value	$ 10,310	10,310
Unamortized Debt Issuance Cost and Discount	$ 0	$ 0
Senior Notes | PMB Capital Trust III, junior subordinated debentures | London Interbank Offered Rate (LIBOR)
Debt Instrument [Line Items]
Basis spread on variable rate (percent)	2%

LONG-TERM DEBT - Additional Inf

LONG-TERM DEBT - Additional Information (Details) - USD ($)		12 Months Ended
	Oct. 30, 2020	Dec. 31, 2022	Dec. 31, 2021
Debt Instrument [Line Items]
Aggregate principal amount issued		$ 277,527,000	$ 277,527,000
Senior Notes | Senior notes
Debt Instrument [Line Items]
Aggregate principal amount issued		$ 175,000,000	175,000,000
Stated interest rate (percent)		5.25%
Debt instrument, optional redemption period prior to maturity		90 days
Minimum redemption period notice required		30 days
Maximum redemption period notice required		60 days
Redemption price, percentage		100%
Senior Notes | Subordinated notes
Debt Instrument [Line Items]
Aggregate principal amount issued		$ 85,000,000	$ 85,000,000
Stated interest rate (percent)		4.375%
Subordinated Notes
Debt Instrument [Line Items]
Deferral payment period		5 years
Subordinated Notes | Subordinated notes
Debt Instrument [Line Items]
Aggregate principal amount issued	$ 85,000,000
Stated interest rate (percent)	4.375%
Net proceeds from issuance of long-term debt	$ 82,600,000
Redemption price, percentage	100%
Basis spread on variable rate (percent)	4.195%

INCOME TAXES - Components of In

INCOME TAXES - Components of Income Tax Expense (Benefit) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Current income taxes:
Federal	$ 13,290	$ 7,966	$ 7,332
State	15,577	6,466	3,713
Total current income tax expense	28,867	14,432	11,045
Deferred income taxes:
Federal	17,992	4,950	(5,663)
State	1,086	894	(3,596)
Total deferred income tax expense (benefit)	19,078	5,844	(9,259)
Income tax expense	$ 47,945	$ 20,276	$ 1,786

INCOME TAXES - Effective Tax Ra

INCOME TAXES - Effective Tax Rate Reconciliation (Details)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Income Tax Disclosure [Abstract]
Computed expected income tax expense at Federal statutory rate	21%	21%	21%
Increase (decrease) resulting from:
Proportional amortization	2.20%	4.30%	24.10%
Income tax credits (investment tax credits and other)	(2.80%)	(5.50%)	(30.60%)
Other permanent book-tax differences	0.50%	0.90%	1.90%
State tax expense, net of federal benefit	7.80%	7%	0.60%
Bank owned life insurance policies	(0.40%)	(0.70%)	(3.60%)
Equity compensation (windfall) shortfall tax impact	(0.10%)	(2.20%)	2.20%
Reserve for uncertain tax positions	0%	0%	(0.90%)
Other, net	0.20%	(0.30%)	(2.30%)
Effective tax rates	28.40%	24.50%	12.40%

INCOME TAXES - Additional Infor

INCOME TAXES - Additional Information (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Operating Loss Carryforwards [Line Items]
Tax benefit from share based awards	$ 2,300,000
Tax benefit recognized in connection with exercise of SARs	2,500,000	$ 2,500,000
Unused tax credit carryforward	2,500,000	23,000,000
Valuation allowance	0	0
Unrecognized tax benefits	816,000	925,000	$ 924,000	$ 977,000
Total unrecognized tax benefit that, if recognized, would impact the effective tax rate	599,000
Accrued penalties and interest	0	0
Affordable Housing Partnerships
Operating Loss Carryforwards [Line Items]
Gross investment in limited partnership	73,000,000
Unfunded amount in limited partnership	17,500,000
Balance of investment	45,700,000	39,000,000
Proportional amortization recognized	4,900,000	4,200,000	5,300,000
Tax deductions	4,800,000	3,700,000	$ 7,200,000
Investment Tax Credit Carryforward | Affordable Housing Partnerships
Operating Loss Carryforwards [Line Items]
Unused tax credit carryforward	2,300,000	$ 13,200,000
Domestic Tax Authority
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	346,000
State and Local Jurisdiction
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	$ 24,600,000

INCOME TAXES - Deferred Tax Ass

INCOME TAXES - Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Deferred tax assets:
Allowance for loan losses	$ 27,207	$ 29,746
Stock-based compensation expense	1,427	1,181
Accrued expenses	3,180	6,198
Loan repurchase reserve	864	1,256
Federal net operating losses	73	172
State net operating losses	1,950	2,762
Federal income tax credits	2,452	23,045
Unrealized loss on securities available-for-sale	16,488	0
Deferred loan fees	1,580	1,692
Prior year state tax deduction	3,155	1,648
Lease liability	9,577	11,752
Other deferred tax assets	4,810	4,897
Total deferred tax assets	72,763	84,349
Deferred tax liabilities:
Unrealized gain on securities available-for-sale	0	(3,172)
Investments in partnerships	(2,130)	(8,857)
Mortgage servicing rights	(165)	(130)
Amortization of intangible assets	(78)	(47)
Deferred loan costs	(5,100)	(4,577)
Depreciation on premises and equipment	(6,336)	(4,916)
Right of use asset	(8,322)	(10,240)
Other deferred tax liabilities	(114)	(1,636)
Total deferred tax liabilities	(22,245)	(33,575)
Valuation allowance	0	0
Net deferred tax assets	$ 50,518	$ 50,774

INCOME TAXES - Unrecognized Tax

INCOME TAXES - Unrecognized Tax Benefit Rollforward (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Reconciliation of Unrecognized Tax Benefits, Excluding Amounts Pertaining to Examined Tax Returns [Roll Forward]
Beginning balance	$ 925	$ 924	$ 977
Decrease related to prior year tax positions	(60)	(59)	(6)
Increase in current year tax positions	0	60	120
Decrease related to lapsing of statute of limitations	(49)	0	(167)
Ending balance	$ 816	$ 925	$ 924

LOAN REPURCHASE RESERVE - Summa

LOAN REPURCHASE RESERVE - Summary of Activities in Reserve for Loss Reimbursements on Sold Loans (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Loss Contingency Accrual [Roll Forward]
Balance at beginning of year	$ 4,348
Balance at end of year	2,989	$ 4,348
Representations and Warranties Obligations and Corporate Guarantees
Loss Contingency Accrual [Roll Forward]
Balance at beginning of year	4,348	5,515	$ 6,201
Subsequent change in the reserve	(1,004)	(948)	(686)
Utilization of reserve for loan repurchases	(355)	(219)	0
Balance at end of year	$ 2,989	$ 4,348	$ 5,515

DERIVATIVE INSTRUMENTS - Additi

DERIVATIVE INSTRUMENTS - Additional Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Derivative [Line Items]
Gain (loss) on derivative instruments	$ 216	$ 295	$ (200)
Interest rate swaps on loans
Derivative [Line Items]
Gain (loss) on derivative instruments	$ 216	$ (295)	$ (200)

DERIVATIVE INSTRUMENTS - Amount

DERIVATIVE INSTRUMENTS - Amount and Market Value of Mortgage Banking Derivatives (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Derivatives, Fair Value [Line Items]
Notional Amount	$ 39,579	$ 63,559
Derivatives asset, fair values	2,292	3,565
Notional Amount	39,579	63,559
Derivatives liability, fair values	2,251	3,740
Interest rate swaps and caps
Derivatives, Fair Value [Line Items]
Notional Amount	33,694	58,834
Derivatives asset, fair values	2,134	3,390
Notional Amount	33,694	58,834
Derivatives liability, fair values	2,107	3,594
Foreign exchange contracts
Derivatives, Fair Value [Line Items]
Notional Amount	5,885	4,725
Derivatives asset, fair values	158	175
Notional Amount	5,885	4,725
Derivatives liability, fair values	$ 144	$ 146

EMPLOYEE STOCK COMPENSATION - A

EMPLOYEE STOCK COMPENSATION - Additional Information (Details) - USD ($) $ / shares in Units, $ in Millions		3 Months Ended	12 Months Ended
	Aug. 21, 2012	Mar. 31, 2021	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019	May 31, 2018
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted (in shares)			0	0	0
Tax benefit recognized in connection with exercise of SARs			$ (2.5)	$ (2.5)
Stock appreciation rights
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Common stock issued upon exercise of SARs (in shares)		305,772
Tax benefit recognized in connection with exercise of SARs		$ 2.1
Share-based compensation arrangement by share-based payment award, non-option equity instruments, outstanding, number (in shares)			0	0	1,559,012	1,559,012
Stock appreciation rights | Chief Executive Officer
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award expiration period	10 years
Restricted stock awards and units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized compensation expense			$ 11.9
Expense recognition period			2 years 8 months 12 days
Restricted stock awards and units | Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period			1 year
Restricted stock awards and units | Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period			5 years
Stock options | Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period			3 years
Award expiration period			7 years
Stock options | Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period			5 years
Award expiration period			10 years
Performance Shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Maximum number of shares available for awards (in shares)			713,326
Unrecognized compensation expense			$ 5.2
Award vesting period			4 years
Achieving period			20 days
Weighted average price (in usd per share)			$ 35
Share-based payment arrangement, expense expected			$ 6
2018 Omnibus Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Maximum number of shares available for awards (in shares)							4,417,882
Common stock available for future awards (in shares)			2,131,185

EMPLOYEE STOCK COMPENSATION - S

EMPLOYEE STOCK COMPENSATION - Summary of Stock-based Compensation Expense (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total stock-based compensation expense	$ 6,197	$ 5,295	$ 5,781
Related tax benefits	1,790	1,530	1,703
Restricted stock awards and units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total stock-based compensation expense	6,197	5,295	5,777
Stock options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total stock-based compensation expense	$ 0	$ 0	$ 4

EMPLOYEE STOCK COMPENSATION - N

EMPLOYEE STOCK COMPENSATION - Nonvested Restricted Stock Awards and Restricted Stock Units (Details) - $ / shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Restricted stock awards and units
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]
Outstanding at beginning of year (in shares)	649,010	848,302	923,482
Granted (in shares)	1,073,888	297,592	358,593
Vested (in shares)	(276,863)	(388,387)	(331,998)
Forfeited (in shares)	(42,790)	(108,497)	(101,775)
Outstanding at end of year (in shares)	1,403,245	649,010	848,302
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value [Abstract]
Outstanding at beginning of year (in dollars per share)	$ 17.17	$ 14.42	$ 15.74
Granted (in dollars per share)	13.67	19.88	13.85
Vested (in dollars per share)	16.24	14.01	15.83
Forfeited (in dollars per share)	17.86	14.40	15.43
Outstanding at end of year (in dollars per share)	$ 14.68	$ 17.17	$ 14.42
Performance Shares
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]
Granted (in shares)	782,451	66,472	78,771
Vested (in shares)	(42,440)	(77,327)	(18,473)
Forfeited (in shares)	(9,428)	(48,803)	(24,242)

EMPLOYEE STOCK COMPENSATION -_2

EMPLOYEE STOCK COMPENSATION - Summary of Stock Options (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Share-Based Payment Arrangement [Abstract]
Fair value of options vested	$ 0	$ 0	$ 8
Total intrinsic value of options exercised	0	191	29
Cash received from options exercised	$ 0	$ 300	$ 0

EMPLOYEE STOCK COMPENSATION - O

EMPLOYEE STOCK COMPENSATION - Option Activity (Details) - $ / shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding [Roll Forward]
Outstanding at beginning of year (in shares)	14,904	55,069	62,521
Exercised (in shares)	0	(40,165)	(7,452)
Forfeited (in shares)	0	0	0
Outstanding at end of year (in shares)	14,904	14,904	55,069
Exercisable at end of year (in shares)	14,904	14,904	55,069
Weighted-Average Exercise Price per Share
Outstanding at beginning of year (in dollars per share)	$ 13.05	$ 13.96	$ 13.85
Exercised (in dollars per share)	0	14.30	13.05
Forfeited (in dollars per share)	0	0	0
Outstanding at end of year (in dollars per share)	13.05	13.05	13.96
Exercisable at end of year (in dollars per share)	$ 13.05	$ 13.05	$ 13.96

EMPLOYEE STOCK COMPENSATION -_3

EMPLOYEE STOCK COMPENSATION - Nonvested Stock Option Activity (Details) - $ / shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Number of Shares
Outstanding at beginning of year (in shares)	0	0	2,248
Vested (in shares)	0	0	(2,248)
Outstanding at end of year (in shares)	0	0	0
Weighted-Average Exercise Price per Share
Outstanding at beginning of year (in dollars per share)	$ 0	$ 0	$ 13.75
Vested (in dollars per share)	0	0	13.75
Outstanding at end of year (in dollars per share)	$ 0	$ 0	$ 0

EMPLOYEE STOCK COMPENSATION -_4

EMPLOYEE STOCK COMPENSATION - Summary of Stock Options Outstanding (Details) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($) $ / shares shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options outstanding, number of shares (in shares) | shares	14,904
Options outstanding, intrinsic value | $	$ 43
Options outstanding, weighted-average exercise price per share (in dollars per share)	$ 13.05
Options outstanding, weighted-average remaining contractual life (in years)	2 years 3 months 18 days
$10.90 to $12.33
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Lower range of exercise price (in usd per share)	$ 10.90
Upper range of exercise price (in usd per share)	$ 12.33
Options outstanding, number of shares (in shares) | shares	3,672
Options outstanding, intrinsic value | $	$ 18
Options outstanding, weighted-average exercise price per share (in dollars per share)	$ 10.90
Options outstanding, weighted-average remaining contractual life (in years)	1 year 6 months
$12.34 to $13.75
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Lower range of exercise price (in usd per share)	$ 12.34
Upper range of exercise price (in usd per share)	$ 13.75
Options outstanding, number of shares (in shares) | shares	11,232
Options outstanding, intrinsic value | $	$ 24
Options outstanding, weighted-average exercise price per share (in dollars per share)	$ 13.75
Options outstanding, weighted-average remaining contractual life (in years)	2 years 6 months

EMPLOYEE STOCK COMPENSATION -_5

EMPLOYEE STOCK COMPENSATION - Summary of SARs Activity (Details) - Stock appreciation rights - $ / shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Number of Shares
Outstanding at beginning of year (in shares)	0	1,559,012	1,559,012
Exercised (in shares)	0	(1,559,012)	0
Outstanding at end of year (in shares)	0	0	1,559,012
Exercisable at end of year (in shares)	0	0	1,559,012
Weighted-Average Exercise Price per Share
Outstanding at beginning of year (in dollars per share)	$ 0	$ 11.60	$ 11.60
Exercised (in dollars per share)	0	11.60	0
Outstanding at end of year (in dollars per share)	0	0	11.60
Exercisable at end of year (in dollars per share)	$ 0	$ 0	$ 11.60

EMPLOYEE BENEFIT PLANS (Details

EMPLOYEE BENEFIT PLANS (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Retirement Benefits [Abstract]
Employee contribution on compensation, maximum (percent)	100%
Employer contribution match on compensation (percent)	100%
Percentage of employees' annual contribution, eligible for employers match (percent)	4%
401(k) plan expense	$ 2.8	$ 2.3	$ 2.1

STOCKHOLDERS' EQUITY - Preferre

STOCKHOLDERS' EQUITY - Preferred Stock (Details) - USD ($) $ / shares in Units, $ in Thousands		3 Months Ended		12 Months Ended
	Aug. 23, 2019	Mar. 31, 2022	Mar. 31, 2021	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Class of Stock [Line Items]
Preferred stock, shares outstanding (in shares)				0
Series D Preferred Stock
Class of Stock [Line Items]
Depository shares to preferred stock ratio	2.50%
Series E Preferred Stock
Class of Stock [Line Items]
Depository shares to preferred stock ratio	2.50%
Preferred Stock
Class of Stock [Line Items]
Preferred stock, authorized (in shares)				50,000,000
Preferred stock, par value (in dollars per share)				$ 0.01
Preferred stock, liquidation preference per share (in dollars per share)				$ 1,000
Preferred stock, shares outstanding (in shares)				0	98,702
Impact of preferred stock redemption				$ 3,747	$ 3,347	$ (568)
Preferred Stock | Series D Preferred Stock
Class of Stock [Line Items]
Impact of preferred stock redemption			$ 3,300	$ 0	$ 3,347	(541)
Preferred Stock | Series E Depository shares
Class of Stock [Line Items]
Impact of preferred stock redemption		$ 3,700
Preferred Stock | Series E Preferred Stock
Class of Stock [Line Items]
Preferred stock, shares outstanding (in shares)				0	98,702
Impact of preferred stock redemption				$ 3,747	$ 0	$ (27)

STOCKHOLDERS' EQUITY - Summary

STOCKHOLDERS' EQUITY - Summary of Preferred Stock (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Class of Stock [Line Items]
Preferred stock, shares outstanding (in shares)	0
Carrying Value	$ 0	$ 94,956
Preferred Stock
Class of Stock [Line Items]
Preferred stock, shares outstanding (in shares)	0	98,702
Liquidation Preference	$ 0	$ 98,702
Carrying Value	$ 0	$ 94,956
Preferred Stock | Series E Preferred Stock
Class of Stock [Line Items]
Non cumulative preferred stock, dividend rate (percent)	7%	7%
Preferred stock, shares outstanding (in shares)	0	98,702
Liquidation Preference	$ 0	$ 98,702
Carrying Value	$ 0	$ 94,956

STOCKHOLDERS' EQUITY - Deposito

STOCKHOLDERS' EQUITY - Depository Share Repurchases (Details) - Preferred Stock - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Class of Stock [Line Items]
Impact of preferred stock redemption			$ 3,747	$ 3,347	$ (568)
Series D Depository shares
Class of Stock [Line Items]
Outstanding shares redeemed (shares)			0	3,730,767	134,410
Series D Preferred Stock
Class of Stock [Line Items]
Outstanding shares redeemed (shares)			0	93,269	3,360
Payment for redemption of shares			$ 0	$ 93,269	$ 2,698
Carrying value			0	89,922	3,240
Impact of preferred stock redemption		$ 3,300	$ 0	$ 3,347	$ (541)
Series E Depository shares
Class of Stock [Line Items]
Outstanding shares redeemed (shares)			3,948,080	0	70,967
Impact of preferred stock redemption	$ 3,700
Series E Preferred Stock
Class of Stock [Line Items]
Outstanding shares redeemed (shares)			98,702	0	1,774
Payment for redemption of shares			$ 98,703	$ 0	$ 1,680
Carrying value			94,956	0	1,707
Impact of preferred stock redemption			$ 3,747	$ 0	$ (27)

STOCKHOLDERS' EQUITY - Common S

STOCKHOLDERS' EQUITY - Common Share Repurchase Program (Details)	12 Months Ended
	Dec. 31, 2022 USD ($) $ / shares shares	Dec. 31, 2021 shares	Dec. 31, 2020 USD ($) $ / shares shares	Mar. 15, 2022 USD ($)	Feb. 10, 2020 USD ($)
Equity, Class of Treasury Stock [Line Items]
Authorized amount under repurchase program				$ 75,000,000
Shares repurchased (in shares) | shares	4,212,882	0	827,584
Redemption price ( in dollars per share) | $ / shares	$ 17.80		$ 14.50
Aggregate shares repurchased, excluding commission	$ 74,995,368
Aggregate repurchases	$ 75,080,000		$ 12,041,000
Shares represented percentage	0.07
February 10, 2020 Share Repurchase Program
Equity, Class of Treasury Stock [Line Items]
Authorized amount under repurchase program					$ 45,000,000

STOCKHOLDERS' EQUITY - Changes

STOCKHOLDERS' EQUITY - Changes in Accumulated Other Comprehensive Income by Components (Details) - Unrealized (loss) gain on securities available-for -sale - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]
Balance at beginning of period	$ 7,743	$ 7,746	$ (11,900)
Unrealized (loss) gain arising during the period	(76,556)	(7)	29,867
Reclassification adjustment from other comprehensive income	7,692	0	(2,011)
Total unrealized (loss) gain on securities available-for-sale	(68,864)	(7)	27,856
Amortization of unrealized loss of available-for-sale securities transferred to held-to-maturity	860	0	0
Tax effect of current period changes	19,664	4	(8,210)
Total changes, net of taxes	(48,340)	(3)	19,646
Balance at end of period	$ (40,597)	$ 7,743	$ 7,746

REGULATORY CAPITAL MATTERS - Ac

REGULATORY CAPITAL MATTERS - Actual and Required Capital Amounts and Ratios (Details) $ in Thousands	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)
Banc of California, NA
Total risk-based capital
Total risk-based capital ratio, actual amount	$ 1,201,884	$ 1,195,050
Total risk-based capital ratio, actual ratio (percent)	0.1602	0.1571
Total risk-based capital ratio, minimum capital requirements amount	$ 600,116	$ 608,740
Total risk-based capital ratio, minimum capital requirements ratio (percent)	0.0800	0.0800
Total risk-based capital ratio, minimum required to be well capitalized under prompt corrective action provisions amount	$ 750,145	$ 760,925
Total risk-based capital ratio, minimum required to be well capitalized under prompt corrective action provisions ratio (percent)	0.1000	0.1000
Tier 1 risk-based capital
Tier 1 risk-based capital ratio, actual amount	$ 1,121,049	$ 1,110,767
Tier 1 risk-based capital ratio, actual ratio (percent)	0.1494	0.1460
Tier 1 risk-based capital ratio, minimum capital requirements amount	$ 450,087	$ 456,555
Tier 1 risk-based capital ratio, minimum capital requirements ratio (percent)	0.0600	0.0600
Tier 1 risk-based capital ratio, minimum required to be well capitalized under prompt corrective action provisions amount	$ 600,116	$ 608,740
Tier 1 risk-based capital ratio, minimum required to be well capitalized under prompt corrective action provisions ratio (percent)	0.0800	0.0800
Common equity tier 1 capital
Common equity tier 1 capital ratio, actual amount	$ 1,121,049	$ 1,110,767
Common equity tier 1 capital ratio, actual ratio (percent)	0.1494	0.1460
Common equity tier 1 capital ratio, minimum capital requirements amount	$ 337,565	$ 342,416
Common equity tier 1 capital ratio, minimum capital requirements ratio (percent)	4.50%	4.50%
Common equity tier 1 capital ratio, minimum required to be well capitalized under prompt corrective action provisions amount	$ 487,594	$ 494,601
Common equity tier 1 capital ratio, minimum required to be well capitalized under prompt corrective action provisions ratio (percent)	6.50%	6.50%
Tier 1 leverage
Tier 1 leverage ratio, actual amount	$ 1,121,049	$ 1,110,767
Tier 1 leverage ratio, actual ratio (percent)	0.1225	0.1206
Tier 1 leverage ratio, minimum capital requirements amount	$ 365,989	$ 368,306
Tier 1 leverage ratio, minimum capital requirements ratio (percent)	0.0400	0.0400
Tier 1 leverage ratio, minimum required to be well capitalized under prompt corrective action provisions amount	$ 457,486	$ 460,382
Tier 1 leverage ratio, minimum required to be well capitalized under prompt corrective action provisions ratio (percent)	0.0500	0.0500
Banc of California, Inc.
Total risk-based capital
Total risk-based capital ratio, actual amount	$ 1,069,180	$ 1,140,480
Total risk-based capital ratio, actual ratio (percent)	0.1421	0.1498
Total risk-based capital ratio, minimum capital requirements amount	$ 601,941	$ 609,062
Total risk-based capital ratio, minimum capital requirements ratio (percent)	0.0800	0.0800
Tier 1 risk-based capital
Tier 1 risk-based capital ratio, actual amount	$ 887,717	$ 955,747
Tier 1 risk-based capital ratio, actual ratio (percent)	0.1180	0.1255
Tier 1 risk-based capital ratio, minimum capital requirements amount	$ 451,456	$ 456,796
Tier 1 risk-based capital ratio, minimum capital requirements ratio (percent)	0.0600	0.0600
Common equity tier 1 capital
Common equity tier 1 capital ratio, actual amount	$ 887,717	$ 860,841
Common equity tier 1 capital ratio, actual ratio (percent)	0.1180	0.1131
Common equity tier 1 capital ratio, minimum capital requirements amount	$ 338,592	$ 342,597
Common equity tier 1 capital ratio, minimum capital requirements ratio (percent)	4.50%	4.50%
Tier 1 leverage
Tier 1 leverage ratio, actual amount	$ 887,717	$ 955,747
Tier 1 leverage ratio, actual ratio (percent)	0.0970	0.1037
Tier 1 leverage ratio, minimum capital requirements amount	$ 365,892	$ 368,610
Tier 1 leverage ratio, minimum capital requirements ratio (percent)	0.0400	0.0400

REGULATORY CAPITAL MATTERS - Ad

REGULATORY CAPITAL MATTERS - Additional Information (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Compliance with Regulatory Capital Requirements under Banking Regulations [Line Items]
Dividends declared, per common share (in dollars per share)	$ 0.24	$ 0.24	$ 0.24
Payments of ordinary dividends, common stock	$ 14,490	$ 12,843	$ 11,847
Payments of ordinary dividends, preferred stock and preference stock	$ 1,727	$ 8,322	$ 13,869
Common Stock
Compliance with Regulatory Capital Requirements under Banking Regulations [Line Items]
Common stock dividends declared and paid (in usd per share), Dividends, Per Share, Cash Paid	$ 0.24	$ 0.24	$ 0.24
Dividends declared, per common share (in dollars per share)	0.24	0.24	0.24
Quarterly dividends declared (in usd per share)	0.06	0.06	0.06
Quarterly dividends paid (in usd per share)	$ 0.06	$ 0.06	$ 0.06
Banc of California, NA
Compliance with Regulatory Capital Requirements under Banking Regulations [Line Items]
Payments of dividends	$ 126,000

VARIABLE INTEREST ENTITIES - Ad

VARIABLE INTEREST ENTITIES - Additional Information (Details) $ in Thousands	3 Months Ended	12 Months Ended
	Sep. 30, 2019 USD ($)	Dec. 31, 2022 USD ($) trust	Dec. 31, 2021 USD ($)	Dec. 31, 2020 USD ($)
Variable Interest Entity [Line Items]
Total assets		$ 9,197,016	$ 9,393,743
Other CRA investments		$ 85,000	77,600
Number of grantor trusts | trust		2
Small Business Investment Companies (SBICs)
Variable Interest Entity [Line Items]
Ownership percentage of limited partnership (percent)		3%
Variable Interest Entity, Not Primary Beneficiary
Variable Interest Entity [Line Items]
Total assets		$ 251,589	259,746
Maximum loss exposure		21,410	25,888
Fundings		0	0	$ 3,631
Investments in grantor trusts		527	527
Variable Interest Entity, Not Primary Beneficiary | Other Assets
Variable Interest Entity [Line Items]
Total assets		21,400	$ 25,900
Variable Interest Entity, Not Primary Beneficiary | Multifamily
Variable Interest Entity [Line Items]
Maximum loss exposure		$ 68,800
Fundings	$ 573,500
Credit losses guaranteed (percent)		12%
Unpaid principal amount		$ 114,900
Repurchase liability recognized		$ 2,000

VARIABLE INTEREST ENTITIES - In

VARIABLE INTEREST ENTITIES - Information Regarding Activity in Alternative Energy Partnerships (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Variable Interest Entity [Line Items]
(Loss) gain on investments in alternative energy partnerships	$ (2,313)	$ 204	$ 365
Tax (benefit) expense recognized from HLBV application	47,945	20,276	1,786
Variable Interest Entity, Not Primary Beneficiary
Variable Interest Entity [Line Items]
Fundings	0	0	3,631
Return of capital	2,165	2,293	2,094
(Loss) gain on investments in alternative energy partnerships	(2,313)	204	365
Tax (benefit) expense recognized from HLBV application	$ (668)	$ 59	$ 45

VARIABLE INTEREST ENTITIES - Su

VARIABLE INTEREST ENTITIES - Summary of Unconsolidated VIEs (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Variable Interest Entity [Line Items]
Total other assets	$ 278,189	$ 258,315
Total assets	9,197,016	9,393,743
Total unconsolidated liabilities	8,237,398	8,328,453
Variable Interest Entity, Not Primary Beneficiary
Variable Interest Entity [Line Items]
Cash	4,110	4,227
Equipment, net of depreciation	237,641	246,421
Total other assets	9,838	9,098
Total assets	251,589	259,746
Total unconsolidated liabilities	11,679	12,129
Maximum loss exposure	$ 21,410	$ 25,888

VARIABLE INTEREST ENTITIES - Ba

VARIABLE INTEREST ENTITIES - Balances and Activity in Affordable Housing Partnerships (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Variable Interest Entity [Line Items]
Fundings	$ 9,064	$ 10,749	$ 27,832
Variable Interest Entity, Not Primary Beneficiary
Variable Interest Entity [Line Items]
Ending balance	21,410	25,888
Maximum loss exposure	21,410	25,888
Affordable Housing Fund Investment
Variable Interest Entity [Line Items]
Fundings	4,473	8,023	16,086
Proportional amortization recognized	4,945	4,227	5,253
Affordable Housing Fund Investment | Variable Interest Entity, Not Primary Beneficiary
Variable Interest Entity [Line Items]
Ending balance	45,726	38,982
Aggregate funding commitment	72,967	61,278
Total amount funded	55,487	51,014
Unfunded commitment	17,480	10,264
Maximum loss exposure	45,726	38,982
Income tax credits recognized	$ 5,081	$ 4,604	$ 4,300

EARNINGS (LOSS) PER COMMON SH_3

EARNINGS (LOSS) PER COMMON SHARE - Computations for Basic and Diluted Earnings/(Loss) (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Schedule of Earnings Per Share [Line Items]
Less: income allocated to participating securities	$ 0	$ (114)	$ 0
Less: participating securities dividends	0	0	(376)
Less: preferred stock dividends	(1,420)	(8,322)	(13,869)
Less: impact of preferred stock redemption	(3,747)	(3,347)	568
Common Stock
Schedule of Earnings Per Share [Line Items]
Income from continuing operations	119,990	61,785	12,454
Less: income allocated to participating securities	0	(113)	0
Less: participating securities dividends	0	0	(372)
Less: preferred stock dividends	(1,409)	(8,247)	(13,737)
Less: impact of preferred stock redemption	(3,718)	(3,317)	563
Net income (loss) allocated to common stockholders	$ 114,863	$ 50,108	$ (1,092)
Weighted-average common shares outstanding - basic (in shares)	60,324,761	52,573,659	49,704,775
Weighted-average common shares outstanding - diluted (in shares)	60,697,787	52,825,605	49,704,775
Earnings (loss) per common share:
Basic (in dollars per share)	$ 1.90	$ 0.95	$ (0.02)
Diluted (in dollars per share)	$ 1.89	$ 0.95	$ (0.02)
Common Stock | Add: Dilutive effects of restricted stock units
Schedule of Earnings Per Share [Line Items]
Add: Dilutive effects of restricted stock units and stock options (in shares)	368,952	246,556	0
Common Stock | Add: Dilutive effects of stock options
Schedule of Earnings Per Share [Line Items]
Add: Dilutive effects of restricted stock units and stock options (in shares)	4,074	5,390	0
Class B Common Stock
Schedule of Earnings Per Share [Line Items]
Income from continuing operations	$ 949	$ 561	$ 120
Less: income allocated to participating securities	0	(1)	0
Less: participating securities dividends	0	0	(4)
Less: preferred stock dividends	(11)	(75)	(132)
Less: impact of preferred stock redemption	(29)	(30)	5
Net income (loss) allocated to common stockholders	$ 909	$ 455	$ (11)
Weighted-average common shares outstanding - basic (in shares)	477,321	477,321	477,321
Weighted-average common shares outstanding - diluted (in shares)	477,321	477,321	477,321
Earnings (loss) per common share:
Basic (in dollars per share)	$ 1.90	$ 0.95	$ (0.02)
Diluted (in dollars per share)	$ 1.90	$ 0.95	$ (0.02)
Class B Common Stock | Add: Dilutive effects of restricted stock units
Schedule of Earnings Per Share [Line Items]
Add: Dilutive effects of restricted stock units and stock options (in shares)	0	0	0
Class B Common Stock | Add: Dilutive effects of stock options
Schedule of Earnings Per Share [Line Items]
Add: Dilutive effects of restricted stock units and stock options (in shares)	0	0	0

EARNINGS (LOSS) PER COMMON SH_4

EARNINGS (LOSS) PER COMMON SHARE - Additional Information (Details) - shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Add: Dilutive effects of restricted stock units
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Stock excluded from computation of earnings (in shares)	10,897	73,199	918,188
Add: Dilutive effects of stock options
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Stock excluded from computation of earnings (in shares)	0	0	55,252

LOAN COMMITMENTS AND OTHER RE_3

LOAN COMMITMENTS AND OTHER RELATED ACTIVITIES - Contractual Amount of Financial Instruments with Off-Balance-Sheet Risk (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Commitments to extend credit
Other Commitments [Line Items]
Fixed Rate	$ 50,193	$ 37,107
Variable Rate	180,696	136,921
Unused lines of credit
Other Commitments [Line Items]
Fixed Rate	8,392	6,894
Variable Rate	1,505,122	1,699,933
Letters of credit
Other Commitments [Line Items]
Fixed Rate	2,461	2,553
Variable Rate	$ 7,016	$ 5,617

LOAN COMMITMENTS AND OTHER RE_4

LOAN COMMITMENTS AND OTHER RELATED ACTIVITIES - Additional Information (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Other Commitments [Line Items]
Unfunded commitments	$ 17,480	$ 10,264
LIHTCInvestments
Other Commitments [Line Items]
Unfunded commitments	17,500	10,300
Small Business Investment Companies
Other Commitments [Line Items]
Unfunded commitments	8,600	7,100
Other Alternative Investments
Other Commitments [Line Items]
Unfunded commitments	$ 5,800	$ 5,000

REVENUE RECOGNITION (Details)

REVENUE RECOGNITION (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disaggregation of Revenue [Line Items]
Noninterest income (in-scope of Topic 606)	$ 9,058	$ 5,964	$ 3,809
Noninterest income (out-of-scope of Topic 606)	8,292	13,412	15,061
Total noninterest income	17,350	19,376	18,870
Deposit service fees
Disaggregation of Revenue [Line Items]
Noninterest income (in-scope of Topic 606)	6,033	3,728	2,264
Debit card fees
Disaggregation of Revenue [Line Items]
Noninterest income (in-scope of Topic 606)	1,910	1,760	1,325
Other
Disaggregation of Revenue [Line Items]
Noninterest income (in-scope of Topic 606)	$ 1,115	$ 476	$ 220

REVENUE RECOGNITION - Additiona

REVENUE RECOGNITION - Additional Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Revenue from Contract with Customer [Abstract]
Net gain (loss) on sales	$ 0	$ 410	$ (38)

PARENT COMPANY FINANCIAL STAT_3

PARENT COMPANY FINANCIAL STATEMENTS - Condensed Statements of Financial Conditions (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
ASSETS
Cash and cash equivalents	$ 228,896	$ 228,123
Other Assets, Total	278,189	258,315
Total Assets	9,197,016	9,393,743
LIABILITIES AND STOCKHOLDERS’ EQUITY
Long-term debt, net	274,906	274,386
Accrued expenses and other liabilities	114,223	113,573
Stockholders’ equity	959,618	1,065,290	$ 897,207	$ 907,245
Total liabilities and stockholders’ equity	9,197,016	9,393,743
Banc of California, Inc.
ASSETS
Cash and cash equivalents	25,897	98,851
Other Assets, Total	22,813	29,688
Investment in subsidiaries	1,191,951	1,220,368
Total Assets	1,240,661	1,348,907
LIABILITIES AND STOCKHOLDERS’ EQUITY
Long-term debt, net	274,906	274,386
Accrued expenses and other liabilities	6,137	9,231
Stockholders’ equity	959,618	1,065,290
Total liabilities and stockholders’ equity	$ 1,240,661	$ 1,348,907

PARENT COMPANY FINANCIAL STAT_4

PARENT COMPANY FINANCIAL STATEMENTS - Condensed Statements of Operations (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Income
Total interest and dividend income	$ 372,772	$ 291,659	$ 290,607
Expenses
Income tax expense	47,945	20,276	1,786
Net income	120,939	62,346	12,574
Banc of California, Inc.
Income
Dividends from subsidiaries	126,000	78,000	37,000
Legal settlement income	0	0	2,013
Other operating income	167	212	211
Total interest and dividend income	126,167	78,212	39,224
Expenses
Interest expense for notes payable and other borrowings	14,600	13,498	10,141
Other operating expense	4,130	2,621	5,794
Total expenses	18,730	16,119	15,935
Income before income taxes and undistributed earnings of subsidiaries	107,437	62,093	23,289
Income tax expense	(6,049)	(7,385)	(5,812)
Income before undistributed earnings of subsidiaries	113,486	69,478	29,101
Undistributed (dividends in excess of) earnings of subsidiaries	7,453	(7,132)	(16,527)
Net income	$ 120,939	$ 62,346	$ 12,574

PARENT COMPANY FINANCIAL STAT_5

PARENT COMPANY FINANCIAL STATEMENTS - Condensed Statements of Cash Flows (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Cash flows from operating activities:
Net income	$ 120,939	$ 62,346	$ 12,574
Adjustments to reconcile net income to net cash provided by operating activities:
Share-based compensation expense	6,197	5,295	5,781
Amortization of debt issuance cost	1,809	1,757	972
Deferred income tax expense (benefit)	19,078	5,844	(9,259)
Net cash provided by operating activities	136,122	105,739	74,862
Cash flows from investing activities:
Purchase of investments	(162,744)	(312,710)	(371,092)
Net cash provided by (used in) investing activities	149,528	(5,665)	(266,915)
Cash flows from financing activities:
Net proceeds from issuance of long-term debt	0	0	82,570
Redemption of preferred stock	(98,703)	(93,269)	(4,379)
Purchase of treasury stock	(75,080)	0	(12,041)
Proceeds from exercise of stock options	0	300	0
Purchase of stock surrendered to pay tax liability	(1,786)	(7,557)	(923)
Dividend equivalents paid on stock appreciation rights	0	0	(376)
Dividends paid on common stock	(14,490)	(12,843)	(11,847)
Dividends paid on preferred stock	(1,727)	(8,322)	(13,869)
Net cash (used in) provided by financing activities	(284,877)	(92,770)	39,400
Net change in cash and cash equivalents	773	7,304	(152,653)
Cash and cash equivalents at beginning of year	228,123	220,819	373,472
Cash and cash equivalents at end of year	228,896	228,123	220,819
Banc of California, Inc.
Cash flows from operating activities:
Net income	120,939	62,346	12,574
Adjustments to reconcile net income to net cash provided by operating activities:
Undistributed (dividends in excess of) earnings of subsidiaries	(7,453)	7,132	16,527
Share-based compensation expense	765	776	3,269
Amortization of debt issuance cost	520	493	324
Deferred income tax expense (benefit)	(467)	2,770	(417)
Net change in other assets and liabilities	4,654	(4,171)	(7,377)
Net cash provided by operating activities	118,958	69,346	24,900
Cash flows from investing activities:
Purchase of investments	(1,000)	(1,000)	0
Principal from notes receivable	875	0	0
Net cash acquired in business combination	0	8,815	0
Net cash provided by (used in) investing activities	(125)	7,815	0
Cash flows from financing activities:
Net proceeds from issuance of long-term debt	0	0	82,570
Redemption of preferred stock	(98,703)	(93,269)	(4,379)
Purchase of treasury stock	(75,080)	0	(12,041)
Proceeds from exercise of stock options	0	300	0
Purchase of stock surrendered to pay tax liability	(1,787)	(2,182)	(923)
Dividend equivalents paid on stock appreciation rights	0	0	(376)
Dividends paid on common stock	(14,490)	(12,843)	(11,847)
Dividends paid on preferred stock	(1,727)	(8,322)	(13,869)
Net cash (used in) provided by financing activities	(191,787)	(116,316)	39,135
Net change in cash and cash equivalents	(72,954)	(39,155)	64,035
Cash and cash equivalents at beginning of year	98,851	138,006	73,971
Cash and cash equivalents at end of year	$ 25,897	$ 98,851	$ 138,006

RELATED-PARTY TRANSACTIONS - Re

RELATED-PARTY TRANSACTIONS - Related Party Transactions (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Officers and Directors
Related Party Transaction [Line Items]
Deposits from principal officers, directors, and their related interests	$ 21,600	$ 17,500
Current Directors | Special Committee Investigation
Related Party Transaction [Line Items]
Expenses from transactions with related parties	$ 397	$ 495	$ 1,500

SUBSEQUENT EVENTS (Details)

SUBSEQUENT EVENTS (Details) - USD ($) $ / shares in Units, $ in Millions		12 Months Ended
	Feb. 13, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Mar. 15, 2022
Subsequent Event [Line Items]
Dividends declared, per common share (in dollars per share)		$ 0.24	$ 0.24	$ 0.24
Authorized amount under repurchase program					$ 75
Subsequent Event
Subsequent Event [Line Items]
Dividends declared, per common share (in dollars per share)	$ 0.1
Authorized amount under repurchase program	$ 35

Uncategorized Items - banc-2022

Label	Element	Value
Transfer Of Held-To-Maturity Securities To Available-For-Sale Securities	banc_TransferOfHeldToMaturitySecuritiesToAvailableForSaleSecurities	$ 0
Transfer Of Held-To-Maturity Securities To Available-For-Sale Securities	banc_TransferOfHeldToMaturitySecuritiesToAvailableForSaleSecurities	$ 0