Marlin Business Services (MRLN) 10-Q 30 Apr 21 2021 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Mar. 31, 2021	Apr. 23, 2021
Document And Entity Information [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document transition report	false
Entity File Number	000-50448
Entity registrant name	MARLIN BUSINESS SERVICES CORP.
Entity Incorporation, State or Country Code	PA
Entity Tax Identification Number	38-3686388
Address Line 1	300 Fellowship Road
Name of the City or Town	Mount Laurel
Entity Address, State or Province	NJ
Postal or zip code	08054
Area code	888
Phone number	479-9111
Entity current reporting status	Yes
Entity Interactive Data Current	Yes
Security 12b Title	Common Stock, $.01 per share
Entity filer category	Accelerated Filer
Trading Symbol	MRLN
Security Exchange Name	NASDAQ
Entity Shell Company	false
Entity Small Business	false
Entity Emerging Growth Company	false
Entity common stock shares outstanding		12,009,234
Document Fiscal Year Focus	2021
Entity central index key	0001260968
Amendment flag	false
Document Fiscal Period Focus	Q1
Current fiscal year end date	--12-31
Document period end date	Mar. 31, 2021

Consolidated Balance Sheets (Un

Consolidated Balance Sheets (Unaudited) - USD ($)	Mar. 31, 2021	Dec. 31, 2020
ASSETS
Cash and due from banks	$ 5,244,000	$ 5,473,000
Interest-earning deposits with banks	105,378,000	130,218,000
Total cash and cash equivalents	110,622,000	135,691,000
Time deposits with banks	4,482,000	5,967,000
Restricted interest-earning deposits related to consolidated VIEs	4,358,000	4,719,000
Investment securities (amortized cost of $12.5 million and $11.5 million at March 31, 2021 and December 31, 2020, respectively)	12,373,000	11,624,000
Net investment in leases and loans [abstract]
Leases	319,092,000	337,159,000
Loans	517,249,000	532,125,000
Net investment in leases and loans, excluding allowance for credit losses (includes $23.2 million and $30.4 million at March 31, 2021 and December 31, 2020, respectively, related to consolidated VIEs)	836,341,000	869,284,000
Allowance for credit losses	(38,912,000)	(44,228,000)
Total net investment in leases and loans	797,429,000	825,056,000
Intangible assets	5,510,000	5,678,000
Operating lease right-of-use assets	7,648,000	7,623,000
Property and equipment, net	8,603,000	8,574,000
Property tax receivables, net of allowance	12,063,000	6,854,000
Other assets	9,776,000	10,212,000
Total assets	972,864,000	1,021,998,000
LIABILITIES AND STOCKHOLDERS' EQUITY
Deposits	678,331,000	729,614,000
Operating lease liabilities	8,517,000	8,700,000
Other liabilities:
Sales and property taxes payable	10,916,000	6,316,000
Accounts payable and accrued expenses	26,086,000	27,734,000
Net deferred income tax liability	23,642,000	22,604,000
Total liabilities	771,162,000	825,633,000
Commitments and contingencies
Stockholders' equity:
Preferred Stock, $0.01 par value; 5,000,000 shares authorized; none issued	0	0
Common Stock, $0.01 par value;75,000,000 shares authorized; 12,009,323 and 11,974,530 shares issued and outstanding at March 31, 2021 and December 31, 2020, respectively	120,000	120,000
Additional paid-in capital	76,682,000	76,323,000
Accumulated other comprehensive income	(115,000)	69,000
Retained earnings	125,015,000	119,853,000
Total stockholders' equity	201,702,000	196,365,000
Total liabilities and stockholders' equity	972,864,000	1,021,998,000
Variable Interest Entity, Primary Beneficiary [Member]
Net investment in leases and loans [abstract]
Net investment in leases and loans, excluding allowance for credit losses (includes $23.2 million and $30.4 million at March 31, 2021 and December 31, 2020, respectively, related to consolidated VIEs)	23,200,000	30,400,000
Long-term borrowings related to consolidated VIEs	$ 23,670,000	$ 30,665,000

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parentheticals) (Unaudited) - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020
Consolidated Balance Sheets [Abstract]
Investment securities at amortized cost	$ 12,600	$ 11,500
Preferred stock shares authorized	5,000,000	5,000,000
Preferred stock shares issued	0	0
Preferred stock - par or stated value	$ 0.01	$ 0.01
Common stock par value	$ 0.01	$ 0.01
Common stock shares authorized	75,000,000	75,000,000
Common stock shares issued	12,009,323	11,974,530
Common stock shares outstanding	12,009,323	11,974,530
Variable Interest Entity [Line Items]
Notes receivable gross	$ 836,341	$ 869,284
Variable Interest Entity, Primary Beneficiary [Member]
Variable Interest Entity [Line Items]
Notes receivable gross	$ 23,200	$ 30,400

Consolidated Statements of Oper

Consolidated Statements of Operations (Unaudited) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Consolidated Statements of Operations (Unaudited)
Interest income	$ 18,288	$ 26,465
Fee income	2,455	2,766
Interest and fee income	20,743	29,231
Interest expense	3,263	5,680
Net interest and fee income	17,480	23,551
Provision for credit losses	(2,936)	25,150
Net interest and fee income (loss) after provision for credit losses	20,416	(1,599)
Non-interest income:
Gain on leases and loans sold	0	2,282
Insurance premiums written and earned	1,998	2,282
Other income	6,574	7,639
Total non-interest income	8,572	12,203
Non-interest expense:
Salaries and benefits	8,373	9,519
General and administrative	11,246	13,605
Goodwill impairment	0	6,735
Non-interest expense	19,619	29,859
Income (loss) before income taxes	9,369	(19,255)
Income tax expense (benefit)	2,518	(7,434)
Net income (loss)	$ 6,851	$ (11,821)
Basic earnings (loss) per share	$ 0.57	$ (1)
Diluted earnings (loss) per share	$ 0.57	$ (1)

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income (Loss) (Unaudited) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Comprehensive Income
Net income (loss)	$ 6,851	$ (11,821)
Other Comprehensive Income:
(Decrease) in fair value of debt securities available for sale	(246)	(51)
Tax effect	62	13
Total other comprehensive loss	(184)	(38)
Comprehensive income (loss)	$ 6,667	$ (11,859)

Consolidated Statements of Stoc

Consolidated Statements of Stockholders' Equity (Unaudited) - USD ($) $ in Thousands		Total	Adoption Impact [Member]	Common Stock [Member]	Common Stock [Member]Adoption Impact [Member]	Additional Paid-In Capital [Member]	Additional Paid-In Capital [Member]Adoption Impact [Member]	Accumulated Other Comprehensive Income (Loss) [Member]	Accumulated Other Comprehensive Income (Loss) [Member]Adoption Impact [Member]	Retained Earnings [Member]	Retained Earnings [Member]Adoption Impact [Member]
Balance at Dec. 31, 2019		$ 214,956		$ 121		$ 79,665		$ 58		$ 135,112
Balance (Accounting Standards Update ("ASU") 2016-13 and related ASUs collectively referred to as "CECL" [Member]) at Dec. 31, 2019	[1]		$ (8,877)		$ 0		$ 0		$ 0		$ (8,877)
Repurchase of common stock		(4,538)		(3)		(4,535)		0		0
Stock issued in connection with restricted stock and RSUs, net of forfeitures		0		1		(1)		0		0
Stock option compensation recognize		518		0		518		0		0
Net change in unrealized gain/loss on securities available for sale, net of tax		(38)		0		0		(38)		0
Net income (loss)		(11,821)		0		0		0		(11,821)
Cash dividends paid ($0.14 per share)		(1,710)		0		0		0		(1,710)
Balance at Mar. 31, 2020		$ 188,490		$ 119		75,647		20		112,704
Balance, Shares at Dec. 31, 2019		12,113,585		12,113,585
Repurchase of common stock, shares		(285,593)		(285,593)
Stock issued in connection with restricted, stock and RSU's, net of forfeitures		56,481		56,481
Balance, Shares at Mar. 31, 2020		11,884,473		11,884,473
Balance at Dec. 31, 2020		$ 196,365		$ 120		76,323		69		119,853
Repurchase of common stock		(224)		0		(224)		0		0
Stock issued in connection with restricted stock and RSUs, net of forfeitures		0		0		0		0		0
Stock option compensation recognize		583		0		583		0		0
Net change in unrealized gain/loss on securities available for sale, net of tax		(184)		0		0		(184)		0
Net income (loss)		6,851		0		0		0		6,851
Cash dividends paid ($0.14 per share)		(1,689)		0		0		0		(1,689)
Balance at Mar. 31, 2021		$ 201,702		$ 120		$ 76,682		$ (115)		$ 125,015
Balance, Shares at Dec. 31, 2020		11,974,530		11,974,530
Repurchase of common stock, shares		(16,038)		(16,038)
Stock issued in connection with restricted, stock and RSU's, net of forfeitures		50,831		50,831
Balance, Shares at Mar. 31, 2021		12,009,323		12,009,323
[1]	Represents the impact of Accounting Standards Update

Consolidated Statements of St_2

Consolidated Statements of Stockholders' Equity (Parenthetical) (Unaudited) - $ / shares	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Statements Of Stockholders Equity [Abstract]
Cash dividends paid per share	$ 0.14	$ 0.14

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Cash flows from operating activities:
Net income (loss)	$ 6,851	$ (11,821)
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Depreciation and amortization	877	1,057
Stock-based compensation	583	518
Impairment of goodwill and intangible assets	0	6,735
Change in fair value of equity securities	66	(58)
Provision for credit losses	(2,936)	25,150
Change in net deferred income tax liability	1,100	(2,107)
Amortization of deferred initial direct costs and fees	2,520	3,413
Gain on leases sold	0	(2,282)
Leases originated for sale	0	(3,693)
Proceeds from sale of leases originated for sale	0	3,874
Noncash lease expense	166	324
Effect of changes in other operating items:
Other assets	(4,905)	(12,002)
Other liabilities	2,710	1,083
Net cash provided by operating activities	7,032	10,191
Cash flows from investing activities:
Net change in time deposits with banks	1,485	(737)
Purchases of equipment for lease contracts and funds used to originate loans	(85,571)	(156,145)
Principal collections on leases and loans	112,667	129,810
Proceeds from sale of leases originated for investment	0	21,337
Security deposits collected, net of refunds	(14)	(78)
Proceeds from the sale of equipment	817	840
Acquisitions of property and equipment	(615)	(796)
Purchases of investment securities	(1,569)	(19)
Principle payments received on securities available for sale	548	613
Net cash provided by (used in) investing activities	27,748	(5,175)
Cash flows from financing activities:
Net change in deposits	(51,283)	102,864
Term securitization repayments	(7,026)	(14,008)
Business combinations earn-out consideration payments	0	(132)
Repurchases of common stock	(224)	(4,538)
Dividends paid	(1,677)	(1,685)
Net cash (used in) provided by financing activities	(60,210)	82,501
Net increase in total cash, cash equivalents and restricted cash	(25,430)	87,517
Total cash, cash equivalents and restricted cash, beginning of period	140,410	130,027
Total cash, cash equivalents and restricted cash, end of period	114,980	217,544
Supplemental disclosures of cash flow information:
Cash paid for interest on deposits and borrowings	3,170	5,420
Net cash (received)/paid for income taxes	903	1,797
Leases and loans transferred into held for sale from investment	0	19,235
Supplemental disclosures of non cash investing activities:
Purchase of equipment for lease contracts and loans originated	1,309	3,773
Reconciliation of Cash, cash equivalents and restricted cash to the Consolidated Balance Sheets
Cash, cash equivalents and restricted cash at end of period	$ 114,980	$ 217,544

The Company

The Company	3 Months Ended
	Mar. 31, 2021
The Company [Abstract]
The company	NOTE 1 – The Company We are a nationwide Pennsylvania in 2003 . In 2008, we opened Marlin Business Bank (“MBB”), a commercial bank chartered Utah member of the Federal Reserve System, which serves as the Company’s Deposit Insurance Corporation (“FDIC”)-insured deposits. In 2009, subject to the Bank Holding Company Act and in 2010, the Federal Reserve Marlin Business Services Corp.’s pursuant to Sections 4(k) and (l) of the Bank Holding Company Act and Such election permits Marlin Business Services Corp. to engage activity, AssuranceOne, Ltd. (“AssuranceOne”). References to the “Company,” wholly-owned subsidiaries, unless the context otherwise requires.

Summary of Significant Accounti

Summary of Significant Accounting Policies	3 Months Ended
	Mar. 31, 2021
Summary of Significant Accounting Policies [Abstract]
Summary of Significant Accounting Policies	NOTE 2 – Summary of Significant Accounting Policies Basis of financial statement presentation. its wholly-owned subsidiaries. The Company has one reportable segment, leasing products and related services, including equipment loans and capital loans. All intercompany accounts and transactions have been The accompanying unaudited consolidated financial statements present results of operations for the three-month periods ended March 31, 2021 March 31, 2021 and 2020. include normal and recurring adjustments, necessary for a fair presentation interim periods presented. financial statements and note disclosures included in the Company’s Securities and Exchange Commission (“SEC”) on March 5, 2021 interim financial statements are not necessarily indicative of the results of other period. Use of Estimates. affect the reported amounts of assets and liabilities and disclosure statements and the reported amounts of revenues and expenses during income recognition, the residual values of leased equipment, the fee receivables, the fair value of financial instruments, estimated losses from could differ from those estimates. Income taxes. Our statutory tax rate, which is a combination of federal and state income tax , was 25.1 % and 23.9 % for the three months ended March 31, 2021 and March 31, 2020, respectively. For the three months ended March 31, 2021 our effective 26.9 % expense and for the three months ended March 31, 2020, our effective tax rate was 38.6 % benefit, driven by a $ 3.2 Aid, Relief, and Economic Security Act (“CARES Act”) that allow for a remeasurement The Company is Review as part of an IRS refund claim. The Company remains subject to examination for the 2017 tax year to the present under regular statute of limitations. The Company files state income tax returns in various Significant Accounting Policies. There have been no significant changes to our Significant Accounting Annual Report on Form 10-K for the year ended December 31, Recently Adopted Accounting Standards . Credit Losses. ASU 2016-13, Financial Instruments - Credit Losses (Topic ASUs collectively referred to as “CECL”. The Company adopted the guidance in these ASUs, effective January new standard’s provisions which the guidance was effective (i.e., modified retrospective December 31, 2020 for a detailed discussion of our adoption of Income Taxes . Income Taxes Income Taxes , which removes certain exceptions to the general principles of ASC 740 in order application. fiscal years beginning after December 15, 2020, including interim periods January 1, 2021, and the adoption did not have a material impact on our

Non-Interest Income

Non-Interest Income	3 Months Ended
	Mar. 31, 2021
Non-interest Income [Abstract]
Non-interest Income [Text Block]	NOTE 3 – Non-Interest Income The following table summarizes the Company’s Three Months Ended March 31, (dollars in thousands) 2021 2020 Insurance premiums written and earned $ 1,998 $ 2,282 Gain on sale of leases and loans — 2,282 Other income: Property tax income 5,020 5,504 Servicing income 386 566 Net gain (loss) recognized during the period on equity securities (66) 58 Non-interest income - other than contracts with customers 7,338 10,692 Other income: Insurance policy fees 772 918 Property tax administrative fees on leases 203 234 ACH payment fees 59 72 Referral fees 10 94 Other 190 193 Non-interest income from contracts with customers 1,234 1,511 Total non-interest income $ 8,572 $ 12,203

Investments securities

Investments securities	3 Months Ended
	Mar. 31, 2021
Investment securities [Abstract]
Investment securities [Text Block]	NOTE 4 - Investment Securities The Company had the following investment securities as of the dates presented: March 31, December 31, (Dollars in thousands) 2021 2020 Equity Securities Mutual fund $ 3,707 $ 3,760 Debt Securities, Available Asset-backed securities ("ABS") 5,192 3,719 Municipal securities 3,474 4,145 $ 12,373 $ 11,624 The following schedule summarizes changes in fair value of equity securities period presented: Three Months Ended March 31, 2021 2020 (Dollars in thousands) Net gains and (losses) recognized during the period on equity securities $ (66) $ 58 Less: Net gains and (losses) recognized during the period — — Unrealized gains and (losses) recognized during the reporting period $ (66) $ 58 Available for The following schedule is a summary of available for sale investments as of the March 31, 2021 Gross Gross Amortized Unrealized Unrealized Estimated Cost Gains Losses Fair Value (Dollars in thousands) ABS $ 5,125 $ 68 $ — $ 5,192 Municipal securities 3,672 2 (199) 3,474 $ 8,797 $ 70 $ (199) $ 8,666 December 31, 2020 Gross Gross Amortized Unrealized Unrealized Estimated Cost Gains Losses Fair Value (Dollars in thousands) ABS $ 3,666 $ 53 $ — $ 3,719 Municipal securities 4,082 64 (1) 4,145 $ 7,748 $ 117 $ (1) $ 7,864 The Company evaluates its available for sale securities in an unrealized loss position quarterly basis. The Company did no t recognize any other than temporary impairment to earnings for each of the periods ended 31, 2021 and March 31, 2020. The following tables present the aggregate amount of unrealized losses on securities classified according to the amount of time those securities December 31, 2020: March 31, 2021 Less than 12 months 12 months or longer Total Gross Gross Gross Unrealized Fair Unrealized Fair Unrealized Fair Losses Value Losses Value Losses Value (Dollars in thousands) Municipal securities $ (199) $ 3,348 $ — $ — $ (199) $ 3,348 Total available for sale investment securities $ (199) $ 3,348 $ — $ — $ (199) $ 3,348 December 31, 2020 Less than 12 months 12 months or longer Total Gross Gross Gross Unrealized Fair Unrealized Fair Unrealized Fair Losses Value Losses Value Losses Value (Dollars in thousands) Municipal securities $ (1) $ 141 $ — $ — $ (1) $ 141 Total available for sale investment securities $ (1) $ 141 $ — $ — $ (1) $ 141 The following table presents the amortized cost, fair value, and weighted average 2021, the right to call or prepay obligations with or without penalties: Distribution of Maturities 1 Year Over 10 or Less 5 Years 10 Years Years Total (Dollars in thousands) Amortized Cost: ABS $ 750 $ 1,302 $ 1,475 $ 1,598 $ 5,125 Municipal securities 5 120 — 3,547 3,672 Total available for sale investments $ 755 $ 1,422 $ 1,475 $ 5,145 $ 8,797 Estimated fair value $ 763 $ 1,447 $ 1,510 $ 4,946 $ 8,666 Weighted-average 2.31 % 1.84 % 0.81 % 2.15 % 1.89 %

Net Investment in Leases and Lo

Net Investment in Leases and Loans	3 Months Ended
	Mar. 31, 2021
Net Investment in Leases and Loans [Abstract]
Net Investment in Leases and Loans	NOTE 5 – Net Investment in Leases and Loans Net investment in leases and loans consists of the following: March 31, 2021 December 31, 2020 (Dollars in thousands) Minimum lease payments receivable $ 334,294 $ 354,298 Estimated residual value of equipment 26,349 26,983 Unearned lease income, net of initial direct costs and fees deferred (41,179) (43,737) Security deposits (372) (385) Total leases 319,092 337,159 Commercial loans, net of origination costs and fees deferred Working 18,351 20,034 CRA (1) 1,158 1,091 Equipment loans (2) 436,814 449,149 CVG 60,926 61,851 Total commercial 517,249 532,125 Net investment in leases and loans, excluding allowance 836,341 869,284 Allowance for credit losses (38,912) (44,228) Total net investment $ 797,429 $ 825,056 ________________________ (1) CRA loans are comprised of loans originated under a line of credit to satisfy its obligations under the Community Reinvestment Act of 1977 (“CRA”). (2) Equipment loans are comprised of Equipment Finance Agreements, Installment Purchase Agreements and other loans. In response to COVID-19, starting in mid-March 2020, the Company order to assist our small-business customers. At March 31, 2021, $ 24.9 securitization balance and $ 55.2 the Federal Reserve Discount Window. The amount of deferred initial direct costs and origination costs net of fees deferred 13.6 14.6 31, 2021 and December 31, 2020, the effective interest method. Origination costs are method. At March 31, 2021 and December 31, 2020, $ 21.5 21.9 equipment retained on our Consolidated Balance Sheets was related Maturities of lease receivables fees deferred, were as follows as of March 31, 2021: Minimum Lease Payments Net Income Receivable (1) Amortization (2) (Dollars in thousands) Period Ending March 31, Remainder of 2021 $ 105,209 $ 18,517 2022 109,389 13,153 2023 68,649 6,463 2024 35,012 2,403 2025 13,032 589 Thereafter 3,003 54 $ 334,294 $ 41,179 Represents the undiscounted cash flows of the lease payments receivable. (2) Represents the difference between the undiscounted cash flows and the discounted cash flows. The lease income recognized was as follows: Three Months Ended March 31, 2021 2020 (Dollars in thousands) Interest Income $ 6,693 $ 9,151 As of March 31, 2021 and December 31, 2020, with net investment of $ 14.0 14.3 modified under its COVID-19 payment deferral program of $ 93.8 11.2 % of the Company’s total net investment. Note 6 “Allowance for Credit Losses” for additional discussion of loan modifications Portfolio Sales The Company originates certain lease and loans for sale to third parties, based addition, the Company may periodically enter into agreements to sell certain leases and third parties. For agreements that qualify as a sale where the Company has continuing servicing liability at its initial fair value, and then amortizes the liability over method, within Other income in the Consolidated Statements of Operations. a stated servicing fee, so the initial value recognized as a servicing liability estimate of the fair value attributable to that obligation. 1.1 1.3 March 31, 2021, Consolidated Balance Sheets. approximately $ 199 230 In addition, the Company may have continuing involvement in contracts customary representations and warranties or specific recourse provisions. The following table summarizes information related to portfolio Three Months Ended March 31, 2021 2020 (Dollars in thousands) Sales of leases and loans $ — $ 22,929 Gain on sale of leases and loans — 2,282

Allowance for Credit Losses

Allowance for Credit Losses	3 Months Ended
	Mar. 31, 2021
Allowance For Credit Losses [Abstract]
Allowance For Credit Losses	NOTE 6 – Allowance for Credit Losses Effective January 1, 2020, we ASU 2016-13 and related ASUs collectively referred to as CECL , incurred loss model with a measurement of expected credit losses for the contractual and leases. See our Annual Report on Form 10-K for the year ended December 31, 20 this guidance. The following tables summarize activity in the allowance for credit losses Three Months Ended March 31, 2021 (Dollars in thousands) Equipment Finance Working Capital Loans CVG CRA Total Allowance for credit losses, beginning of period $ 33,184 $ 1,206 $ 9,838 $ — $ 44,228 (3,711) (535) (762) — (5,008) 1,360 130 43 — 1,533 Net charge-offs (2,351) (405) (719) — (3,475) Realized cashflows from Residual Income 1,095 — — — 1,095 (3,076) 209 (69) — (2,936) Allowance for credit losses, end of period $ 28,852 $ 1,010 $ 9,050 $ — $ 38,912 Net investment in leases and loans, before allowance $ 746,395 $ 18,351 $ 70,437 $ 1,158 $ 836,341 Three Months Ended March 31, 2020 (Dollars in thousands) Equipment Finance Working Capital Loans CVG CRA Total Allowance for credit losses, December 31, 2019 $ 18,334 $ 1,899 $ 1,462 $ — $ 21,695 (1) 9,264 (3) 2,647 — 11,908 Allowance for credit losses, January 1, 2020 $ 27,598 $ 1,896 $ 4,109 $ — $ 33,603 (6,490) (1,279) (729) — (8,498) 525 38 89 — 652 (5,965) (1,241) (640) — (7,846) 1,153 — — — 1,153 14,988 6,545 3,617 — 25,150 Allowance for credit losses, end of period $ 37,774 $ 7,200 $ 7,086 $ — $ 52,060 Net investment in leases and loans, before allowance $ 877,199 $ 59,012 $ 84,515 $ 1,410 $ 1,022,136 (1) Financial Instruments - Credit Losses (Topic Financial Instruments , which changed our accounting policy and estimated allowance, discussion in Note 2, “Summary of Significant Accounting Policies”, and Estimate of Current Expected Credit Losses (CECL) The Company uses a vintage loss model as the approach to estimate and measure and for all pools, primarily because the timing of the losses realized has been company is able to develop a predictable and reliable loss curve for each separate to vintages by origination date, measures our historical average actual loss curve based on the averages of all vintages, and predicts (or forecasts) the by applying the expected net loss rates to the remaining life of each open vintage. Additional detail specific to the measurement of each portfolio segment Equipment Finance: Equipment Finance consists of Equipment Finance Agreements, Installment The risk characteristics referenced to develop pools of Equipment credit score ratings, which is a measurement that combines many scores, existence of a guarantee, and various characteristics of the borrower’s measured a pool of true leases so that any future cashflows from residuals that pool. The Company’s measurement analyzed the correlation of its own loss data from 2004 to 2019 against various approach for reasonable and supportable forecast. forecast about the future, specifically the unemployment rate and growth methodology reverts from the forecast data to its own loss data adjusted for variables, on a straight-line basis. At each reporting date, the Company considers current conditions, including environment, when determining the appropriate measurement portfolio. line reversion period, based on its initial assessment of the appropriate timing. However, starting with the March 31, 2020 period and 12-month straight line reversion period. based on observed market volatility in March 2020. COVID 12-month forecast period and 12-month straight line reversion impact of the COVID-19 virus on the macroeconomic environment forecasted impact of COVID-19, by the reversion to a 12-month forecast, additional provision for new originations, than expected net charge-offs, contributing 3.1 Working Capital: The risk characteristics referenced to develop pools of Working considering an estimation of loss for direct-sourced loans versus loans that were historical relationship with its direct-sourced customers typically results in from brokers where the Company has no prior credit relationship with the The Company’s measurement Working duration, the Company did not define a standard methodology to adjust conditions. conditions and the environment that will impact the performance of adjustment. At each reporting date, the Company considers current conditions, including environment, when determining the appropriate measurement portfolio. However, starting with its March 31, 2020 conditions due to COVID-19, the Company developed alternate characteristics of its portfolio, During the first quarter, the Company favorable actual portfolio performance during the quarter portfolio. 0.2 March 31, 2021, bringing the total provision associated with Working 0.2 March 31, 2021. Commercial Vehicle Transportation-related equipment leases and characteristics to be significant enough to warrant disaggregating this population. The Company’s measurement from an external source. The Company has limited history of this product, appropriate to develop an estimate based on a combination of internal history of performance of this segment, and the limited size of the methodology to adjust its loss estimate based on a forecast of economic conditions. assess through a qualitative adjustment whether there are changes in performance of these loans that should be considered for qualitative adjustment. At each reporting date, the Company considers current conditions, including environment, when determining the appropriate measurement January 1, 2020 adoption date, there were no qualitative adjustment to the CVG portfolio. 31, 2020 measurement, driven by the elevated risk of credit loss driven by market Company developed alternate scenarios for expected credit loss for magnitudes of potential exposures. During the first quarter, the Company assessing the elevated risks of a population of motor coach industry COVID-19. While the segment continues to evidence negative impacts from COVID-19 delinquency and modification balances, it is also experiencing positive including no further significant reduction in collateral values contributed 0.7 ending the period at $ 5.7 Community Reinvestment Act (CRA) Loans: CRA loans are comprised of loans originated under a line of credit to satisfy the Company does not measure an allowance specific to this population because For the three- months ended March 31, 2021, the Company has recognized 2.9 improving economic forecasts and portfolio performance, partially offset 19 pandemic, business shutdowns and impacts to our customers, are still ongoing, portfolio depends on future developments, which remain uncertain modification payment deferral program, as discussed further below, March 31, 2021, loans resuming payment. Our reserve as of March 31, 2021, historical loss experience, including loss experience through the 2008 on our judgements about the extent of the impact of the COVID-19 pandemic. extent and timing of impacts from COVID-19 on unemployment rates and business expectations of the performance of our portfolio in the current environment. or revise our estimate of credit losses in the future, and such amounts portfolio, including the performance of the modified portfolio, (ii) developments or unforeseen circumstances that impact our portfolio. Loan Modification Program: In response to COVID-19, starting in mid-March 2020, the Company business customers that requested relief and were current under their to 6 months of fully deferred or reduced payments. In 2020, the COVID-19 to consider modifications in select cases. The below table outlines certain data on the modified population with details as of March 31, 2021. Equipment Working (Dollars in thousands) Finance CVG Capital Total Modified leases and loans receivable 3,808 372 176 4,356 Resolved (1) 877 81 315 1,273 Total Program, number 4,685 453 491 5,629 Current Quarter Population Changes: Q1 - New modification $ 28 $ 150 $ — $ 178 Q1 - Extended modification 994 3,773 — 4,767 Previously Modified 69,649 16,249 3,004 88,902 Total Modifications, $ 70,671 $ 20,172 $ 3,004 $ 93,847 % of total segment receivables 9.5 % 28.6 % 16.3 % 11.2 % Deferral Status: Out of deferral $ 69,605 $ 14,820 $ 3,004 $ 87,429 In deferral period 1,066 5,352 — 6,418 Total Modifications, (2) $ 70,671 $ 20,172 $ 3,004 $ 93,847 Modifications 30+ Days Delinquent: Modified Contracts, not TDR $ 1,751 $ 293 $ 143 $ 2,187 TDR and Extended Modifications 22 1,056 — 1,078 Total resolved 230 5.7 1,043 contracts that paid in full. (2) Out of the deferral period represents the month in which the contract month. partial, with reduced payments during deferral that are primarily 25 %- 50 % of schedule, or the deferral period payment may be a nominal amount. In all cases, information is presented with respect to the contracts’ 31, 2021. TDRs are restructurings of leases and loans in which, due to the borrower's financial would not otherwise consider for borrowers of similar credit quality. 2020, that the FASB concurred September 30, 2020, were not considered TDRs. As of March 31, 2021, 11.4 as TDRs. Credit Quality At origination, the Company utilizes an internally developed credit decisions for new contracts. external credit scores, existence of a guarantee, and various characteristics used to create pools of loans for analysis in the Company’s believe this segmentation allows our loss modeling to properly reflect adjustments to underwriting standards. provision. On an ongoing basis, to monitor the credit quality of its portfolio, the portfolio and delinquency migration to monitor risk and default trends the credit quality of our portfolio on an ongoing basis because it reflects the of near term charge-offs and can help with identifying The following tables provide information about delinquent leases and loans as-of the dates presented. In particular, contracts below delinquency table and the non-accrual information for March See Loan Modification section above for delinquency data specific Portfolio by Origination Year as of Total 2021 2020 2019 2018 2017 Prior Receivables (Dollars in thousands) Equipment Finance 30-59 $ 112 $ 767 $ 1,517 $ 748 $ 406 $ 155 $ 3,705 60-89 — 360 940 421 346 191 2,258 90+ — 358 735 511 245 148 1,997 Total Past Due 112 1,485 3,192 1,680 997 494 7,960 Current 65,850 241,243 246,179 118,356 53,855 12,952 738,435 Total 65,962 242,728 249,371 120,036 54,852 13,446 746,395 Working Capital 30-59 — 3 96 — — — 99 60-89 — 39 31 — — — 70 90+ — — 39 — — — 39 Total Past Due — 42 166 — — — 208 Current 7,647 7,950 2,546 — — — 18,143 Total 7,647 7,992 2,712 — — — 18,351 CVG 30-59 — — 705 17 9 59 790 60-89 — 172 542 152 14 — 880 90+ — — 51 53 — 11 115 Total Past Due — 172 1,298 222 23 70 1,785 Current 6,612 16,485 27,792 11,937 4,618 1,208 68,652 Total 6,612 16,657 29,090 12,159 4,641 1,278 70,437 CRA Total Past Due — — — — — — — Current 1,158 — — — — — 1,158 Total 1,158 — — — — — 1,158 Net investment in leases and loans, before allowance $ 81,379 $ 267,377 $ 281,173 $ 132,195 $ 59,493 $ 14,724 $ 836,341 Portfolio by Origination Year as of Total 2020 2019 2018 2017 2016 Prior Receivables (Dollars in thousands) Equipment Finance 30-59 $ 1,162 $ 1,526 $ 1,349 $ 690 $ 292 $ 14 $ 5,033 60-89 367 1,111 463 532 130 6 2,609 90+ 503 1,370 804 377 199 16 3,269 Total Past Due 2,032 4,007 2,616 1,599 621 36 10,911 Current 265,036 276,140 138,142 65,722 18,805 1,615 765,460 Total 267,068 280,147 140,758 67,321 19,426 1,651 776,371 Working Capital 30-59 125 481 — — — — 606 60-89 — 135 — — — — 135 Total Past Due 125 616 — — — — 741 Current 12,741 6,528 24 — — — 19,293 Total 12,866 7,144 24 — — — 20,034 CVG 30-59 591 1,039 173 29 21 — 1,853 60-89 — 69 33 — 68 — 170 90+ — 340 179 5 11 — 535 Total Past Due 591 1,448 385 34 100 — 2,558 Current 17,065 30,805 13,733 5,938 1,659 30 69,230 Total 17,656 32,253 14,118 5,972 1,759 30 71,788 CRA Total Past Due — — — — — — — Current 1,091 — — — — — 1,091 Total 1,091 — — — — — 1,091 Net investment in leases and loans, before allowance $ 298,681 $ 319,544 $ 154,900 $ 73,293 $ 21,185 $ 1,681 $ 869,284 Net investments in Equipment Finance and CVG leases and loans are generally 120 days or more. Income recognition resumes when a lease or loan becomes less than 90 there were no Working past due. management. At March 31, 2021 and December 31, 2020, there were no accruing. The following tables provide information about non-accrual leases and loans: March 31, December 31, (Dollars in thousands) 2021 2020 Equipment Finance $ 5,254 $ 5,543 Working 344 932 CVG 8,415 7,814 Total $ 14,013 $ 14,289

Goodwill and Intangible Assets

Goodwill and Intangible Assets	3 Months Ended
	Mar. 31, 2021
Goodwill and Intangible Assets [Abstract]
Goodwill and Intangible Assets [Text Block]	NOTE 7 - Goodwill and Intangible Assets Goodwill In the first quarter of 2020, driven by negative events that impacted the Company Company concluded that the implied fair value of its $ 6.7 impairment equal to the $ 6.7 Intangible assets The following table presents details of the Company’s Gross Carrying Accumulated Net Useful Life Amount Amortization Value (Dollars in thousands) Vendor 11 years $ 7,290 $ 1,804 $ 5,486 Corporate trade name 7 years 60 36 24 $ 7,350 $ 1,840 $ 5,510 The Company’s intangible Keystone Financial and the September 2018 acquisition of Fleet Financing no assets. There was no assets was $ 0.2 0.2 The Company expects the amortization expense for the next five years Amortization (Dollars in thousands) Expense Remainder of 2021 $ 503 2022 671 2023 671 2024 663 2025 663

Other Assets

Other Assets	3 Months Ended
	Mar. 31, 2021
Other Assets [Abstract]
Other Assets	NOTE 8 – Other Assets Other assets are comprised of the following: March 31, December 31, 2021 2020 (Dollars in thousands) Accrued fees receivable $ 2,609 $ 2,928 Prepaid expenses 2,824 2,790 Federal Reserve Bank Stock 1,711 1,711 Other 2,632 2,783 $ 9,776 $ 10,212

Deposits

Deposits	3 Months Ended
	Mar. 31, 2021
Deposits [Abstract]
Deposits	NOTE 9 – Deposits MBB serves as the Company’s primary through various brokered deposit relationships and fixed-rate FDIC-insured insured money market deposit accounts (the “MMDA Product”) through product. This brokered deposit product has a variable rate, no maturity date recorded as a single deposit account at MBB. As of March 31, 2021, 52.5 As of March 31, 2021, the scheduled maturities of certificates of deposits are as follows: Scheduled Dollars in thousands Maturities Period Ending December 31, Remainder of 2021 $ 212,240 2022 210,075 2023 117,717 2024 56,814 2025 29,087 Total $ 625,933 Certificates of deposits issued by MBB are time deposits and are generally issued 250,000 Product is also issued to customers in amounts less than $ 250,000 . The FDIC insures deposits up to $ 250,000 weighted average all-in interest rate of deposits at March 31, 2021 was 1.60 %.

Debt and Financing Arrangements

Debt and Financing Arrangements	3 Months Ended
	Mar. 31, 2021
Debt and Financing Arrangements [Abstract]
Debt and Financing Arrangements [Text Block]	NOTE 10 – Debt and Financing Arrangements Long-term Borrowings Borrowings with an original maturity date of one year or more are securitizations are classified as long-term borrowings. The balance of long-term borrowings consisted of the following: March 31, December 31, 2021 2020 (Dollars in thousands) Term securitization $ 23,774 $ 30,800 Unamortized debt issuance costs (104) (135) $ 23,670 $ 30,665 On July 27, 2018, the Company completed a $ 201.7 securitization has a fixed term, fixed interest rate and fixed principal amount. amounted to $ 23.8 24.9 4.4 restricted interest-earning deposits. The July 27, 2018 term note securitization is summarized below: Outstanding Balance as of Notes Final Original March 31, December 31, Originally Maturity Coupon 2021 2020 Issued Date Rate (Dollars in thousands) 2018 — 1 $ — $ — $ 77,400 July, 2019 2.55 % — — 55,700 October, 2020 3.05 — — 36,910 April, 2023 3.36 2,534 9,560 10,400 May, 2023 3.54 11,390 11,390 11,390 June, 2023 3.70 5,470 5,470 5,470 July, 2023 3.99 4,380 4,380 4,380 May, 2025 5.02 Total Term $ 23,774 $ 30,800 $ 201,650 3.05 % (1)(2) (1) Represents the original weighted average initial coupon rate for interest, term note securitizations have other transaction costs which are amortized interest expense. The weighted average coupon rate of the 2018-1 term note securitization 3.99 % over the remaining term of the borrowing. Federal Funds Line of Credit with Correspondent MBB has established a federal funds line of credit with a correspondent federal funds. The amount that can be drawn against the line is limited to $ 25.0 2020, there were no Federal Reserve Discount Window In addition, MBB has received approval to borrow from the Federal Reserve chooses to pledge. MBB had $ 49.7 $ 55.2 Maturities Based on current expected cashflows of leases underlying our term note as of March 31, 2021 as follows: Principal Interest (Dollars in thousands) Period Ending December 31, Remainder of 2021 15,191 524 2022 8,583 159 $ 23,774 $ 683

Fair Value Measurements and Dis

Fair Value Measurements and Disclosures about the Fair Value of Financial Instruments	3 Months Ended
	Mar. 31, 2021
Fair Value Measurements And Disclosures About Fair Value Of Financial Instruments [Abstract]
Fair Value Measurements and Disclosures about the Fair Value of Financial Instruments	NOTE 11 – Fair Value Fair Value Fair value is defined in GAAP as the price that would be received to sell an asset or the price that on the measurement date. GAAP focuses on the exit price in the principal orderly transaction between market participants. A three-level valuation measurements based upon the transparency of inputs to the valuation of hierarchy gives the highest priority to quoted prices (unadjusted) in active lowest priority to unobservable inputs (Level 3). The level in the fair value entirety falls is determined based on the lowest level input that is significant Recurring Fair Value The Company’s balances measured 2020: March 31, 2021 December 31, 2020 Fair Value Measurements Using Fair Value Measurements Using Level 1 Level 2 Level 3 Level 1 Level 2 Level 3 (Dollars in thousands) Assets ABS $ — $ 5,192 $ — $ — $ 3,719 $ — Municipal securities — 3,474 — — 4,145 — Mutual fund 3,707 — — 3,760 — — At this time, the Company has not elected to report any assets and liabilities no between Level 1 and Level 2 of the fair value hierarchy for any of the periods Non-Recurring Measurements Non-recurring fair value measurements include assets and liabilities that Fair value measurements. Non-recurring measurements include the Company’s impairment, and the Company’s liability. For the three months ended March 31, 2021, Operations in connection with non-recurring fair value measurements. For the three months ended March 31, 2020, the Company recognized 6.7 in Note 7, Goodwill and Intangible Assets. Fair Value The following summarizes the carrying amount and estimated fair not measured at fair value on a recurring basis: March 31, 2021 December 31, 2020 Carrying Fair Carrying Fair Amount Value Amount Value (Dollars in thousands) Financial Assets Cash and cash equivalents $ 110,622 $ 110,622 $ 135,691 $ 135,691 Time deposits with banks 4,482 4,504 5,967 6,003 Restricted interest-earning deposits with banks 4,358 4,358 4,719 4,719 Loans, net of allowance 490,516 507,612 500,768 507,362 Federal Reserve Bank Stock 1,711 1,711 1,711 1,711 Financial Liabilities $ 678,331 $ 687,928 $ 729,614 $ 742,882 23,670 24,025 30,665 31,114 There have been no significant changes in the methods and assumptions used outlined in our consolidated financial statements and note disclosures in 2020.

Earnings Per Share

Earnings Per Share	3 Months Ended
	Mar. 31, 2021
Earnings Per Share [Abstract]
Earnings Per Share	NOTE 12 – Earnings Per Share The Company’s restricted stock securities. Accordingly, allocated to both common stock and participating securities. Basic EPS has been computed by dividing net income or loss allocated to common used in computing basic EPS. For the computation of basic EPS, all shares of average shares outstanding. Diluted EPS has been computed by dividing net income or loss allocated to common shares used in computing basic EPS, further adjusted by including common stock equivalents, such as stock options, into shares of common The following table provides net income and shares used in computing basic Three Months Ended March 31, 2021 2020 (Dollars in thousands, except per-share data) Basic EPS Net income (loss) $ 6,851 $ (11,821) Less: net income allocated to participating securities (85) — Net income (loss) allocated to common stock $ 6,766 $ (11,821) Weighted average 11,982,476 12,014,396 Less: Unvested restricted stock awards considered participating securities (148,061) (138,249) Adjusted weighted average common shares used in computing basic EPS 11,834,415 11,876,147 Basic earnings (loss) per share $ 0.57 $ (1.00) Diluted EPS Net income (loss) allocated to common stock $ 6,766 $ (11,821) Adjusted weighted average common shares used in computing basic EPS 11,834,415 11,876,147 Add: Effect of dilutive stock-based compensation 34,803 — Adjusted weighted average common shares used in computing diluted EPS 11,869,218 11,876,147 Diluted earnings (loss) per share $ 0.57 $ (1.00) For each of the three-month periods ended March 31, 2021 and March amount of 199,193 359,035 , respectively, were considered potential common shares for purposes of diluted EPS.

Stockholders' Equity

Stockholders' Equity	3 Months Ended
	Mar. 31, 2021
Stockholders' Equity [Abstract]
Stockholders' Equity	NOTE 13 – Stockholders’ Equity Share Repurchases During the three-month period ended March 31, 2021, the Company no t purchase any shares of its common stock under a stock repurchase plan approved by the Company’s month period ended March 31, 2020, the Company purchased 264,470 Repurchase Plan at an average cost of $ 16.09 At March 31, 2021, the Company had $ 4.7 Agreement and Plan of Merger dated as of April 18, 2021 by and Subsidiary, Inc., the without prior written consent of Madeira Holdings, LLC. See Note 14 proposed merger transaction. In addition to the repurchases described above, participants in Company’s shareholders shareholders on May 30, 2019) may have shares withheld to cover income 2021 and March 31, 2020, there were 16,038 21,123 Equity Compensation Plan and the 2019 Equity Compensation Plan 14.01 13.38 respectively. Regulatory Capital Requirements Through its issuance of FDIC-insured deposits, MBB serves as the Company’s other products and services to the Company’s commercial Reserve Bank of San Francisco and the Utah Department of Financial Institutions. The Company and MBB are subject to capital adequacy regulations issued based capital and leverage guidelines make regulatory capital requirements more banking organizations and consider off and/or the U.S. Congress may determine to increase capital requirements Under the capital adequacy regulation, at least half of a banking organization’s defined in the regulations, comprised of common equity, preferred stock. The remaining capital, "Tier amount of term subordinated debt or a limited amount of the reserve for possible leverage ratios for banking organizations, which risk-based capital standards principally address credit risk rather than organizations are expected to maintain capital in excess The Company and MBB operate under the Basel III capital adequacy standards. leverage ratio of 4 %, minimum Tier 1 risk-based ratio of 6 %, and a total risk-based capital ratio of 8 %. standards established a new common equity Tier 4.5 % minimum ( 6.5 % to be considered well-capitalized). The Company is required to have a level of capital buffer above 2.5 %. If a banking organization does not maintain capital above the it may be subject to restrictions on dividends, share buybacks, and certain discretionary CMLA Agreement. On March 25, 2020, MBB received notice from the FDIC that it had approved nonstandard conditions in the FDIC’s March 26, 2020, the FDIC, the Company and certain of the Company’s Agreement (the “CMLA Agreement”) and the Parent Company its subsidiaries and the FDIC in conjunction with the opening of MBB. As a result of pursuant to the CMLA Agreement to maintain a total risk-based capital ratio 15 %. Rather, MBB must continue to maintain a total risk-based capital ratio above 10 % in order to maintain “well-capitalized” status as defined by banking regulations, Company must continue to maintain a total risk-based capital ratio as discussed additional capital released by the termination of the CMLA Agreement Title 12 part 208 of the Code of Federal Regulations dividends for any year to the earnings from the current and prior two calendar that period. Federal Reserve Board of Governors. As of March 31, 2021, Company without explicit approval from the Federal Reserve Board MBB’s Tier 1 152.9 qualified MBB for “well-capitalized” status. At March 31, 2021, was considered “well-capitalized” as defined by federal banking CECL Capital Transition. The Company adopted CECL, or a new measurement methodology for 1, 2020, as discussed further in Note 2—Summary of Significant Accounting capital requirements give entities the option of delaying for two years the by a three-year transition period to phase out the aggregate amount of has elected to avail itself of the five-year transition. delay the Company shall prepare: (i) a measurement of its estimated allowance sheets; and (ii) a measurement of its estimated allowance under the regulatory calculation. Company’s capital during the two-year such that 25 % of the transitional amounts will be included in the first year, 25 % over each of the next two years, such that we will have phased in 75 % of the adjustment during year three. completely reflected the effects of CECL in its regulatory The following table sets forth the Tier 1 and total risk-based capital ratio for Marlin Business Services Corp. and MBB at March Minimum Capital Well-Capitalized Capital Actual Requirement Requirement Ratio Amount Ratio Amount Ratio Amount (Dollars in thousands) Tier 1 Leverage Capital 20.68% $ 206,512 4.00% $ 39,945 5.00% $ 49,931 16.84% $ 152,855 4.00% $ 36,316 5.00% $ 45,395 Common Equity Tier 1 Risk-Based Capital 23.79% $ 206,512 4.50% $ 39,068 6.50% $ 56,432 19.00% $ 152,855 4.50% $ 36,203 6.50% $ 52,294 Tier 1 Risk-based Capital 23.79% $ 206,512 6.00% $ 52,091 8.00% $ 69,454 19.00% $ 152,855 6.00% $ 48,271 8.00% $ 64,361 Total 25.08% $ 217,711 8.00% $ 69,454 10.00% $ 86,818 20.29% $ 163,253 8.00% $ 64,361 10.00% $ 80,452 Prompt Corrective Action . regulators to take prompt corrective action against any undercapitalized institution. under federal banking regulations: critically undercapitalized. measure. minimum level for each relevant capital measure. Undercapitalized institutions level for one or more relevant capital measures. significantly below the minimum requirements for any relevant capital institutions with minimal capital and at serious risk for government Under certain circumstances, a well-capitalized, adequately capitalized institution were in the next lower capital category. including paying dividends, or paying management fees to a holding company Institutions that are adequately capitalized but not well-capitalized waiver from the FDIC and are subject to restrictions on the interest rates that institutions may not accept, renew or roll over brokered deposits. The federal bank regulatory agencies are permitted or, falling within one of the three undercapitalized categories. powers include, among other things: • prohibiting the payment of principal and interest on subordinated debt; • prohibiting the holding company from makin g distributions without prior regulatory approval; • placing limits on asset growth and restrictions on activities; • placing additional restrictions on transactions with affiliates; • restricting the interest rate the institution may pay on deposits; • prohibiting the institution from accepting deposits from correspondent banks; and • in the most sev ere cases, appointing a conservator or receiver for the institution. A banking institution that is undercapitalized is required to submit a capital unless, among other things, the banking institution’s guarantee from a depository institution’s MBB’s total risk-based capital 20.29 % at March 31, 2021 exceeded the threshold for “well capitalized” status under applicable laws and regulations. Dividends . established assessment process for maintaining capital commensurate affect the ability of the organizations to operating earnings, dividends may be paid if the distribution is prudent after consideration of current and prospective economic conditions. As mentioned Company is subject to various regulatory requirements, including 208.5), which places limitations on bank dividends. Furthermore, to its shareholders is also subject to various regulatory requirements, including Applying Supervisory Guidance and Regulations on the Payment of Dividends, Stock Redemptions . Pursuant to the Agreement and Plan of Merger dated as of April Madeira Merger Subsidiary, any dividends, other than the Company’s 0.14 “Subsequent Events” for additional discussion regarding the proposed merger

Subsequent Events

Subsequent Events	3 Months Ended
	Mar. 31, 2021
Subsequent Events [Abstract]
Events Subsequent to Year-End	NOTE 14 – Subsequent Events On April 18, 2021, the Company entered into an Agreement and Plan of Merger Company, Madeira shares of the Company’s common converted into the merger consideration specified Company with and into the HPS Merger Sub, with the Company unanimously approved the Merger. the Company’s shareholders; antitrust surrender of its banking licenses and authority and termination of its FDIC insured The Company declared a dividend of $ 0.14 dividend payment of approximately $ 1.7 May 20, 2021 business on May 10, 2021 . It represents the Company’s thirty-ninth dividends will be subject to satisfaction of regulatory requirements Company’s Board of Directors. In addition, pursuant to the Merger Agreement, the Company may declare or pay any future dividends other than the Company’s 0.14 quarter.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	3 Months Ended
	Mar. 31, 2021
Summary of Significant Accounting Policies [Abstract]
Basis of financial statement presentation	Basis of financial statement presentation. its wholly-owned subsidiaries. The Company has one reportable segment, leasing products and related services, including equipment loans and capital loans. All intercompany accounts and transactions have been The accompanying unaudited consolidated financial statements present results of operations for the three-month periods ended March 31, 2021 March 31, 2021 and 2020. include normal and recurring adjustments, necessary for a fair presentation interim periods presented. financial statements and note disclosures included in the Company’s Securities and Exchange Commission (“SEC”) on March 5, 2021 interim financial statements are not necessarily indicative of the results of other period.
Use of Estimates	Use of Estimates. affect the reported amounts of assets and liabilities and disclosure statements and the reported amounts of revenues and expenses during income recognition, the residual values of leased equipment, the fee receivables, the fair value of financial instruments, estimated losses from could differ from those estimates.
Income taxes	Income taxes. Our statutory tax rate, which is a combination of federal and state income tax , was 25.1 % and 23.9 % for the three months ended March 31, 2021 and March 31, 2020, respectively. For the three months ended March 31, 2021 our effective 26.9 % expense and for the three months ended March 31, 2020, our effective tax rate was 38.6 % benefit, driven by a $ 3.2 Aid, Relief, and Economic Security Act (“CARES Act”) that allow for a remeasurement The Company is Review as part of an IRS refund claim. The Company remains subject to examination for the 2017 tax year to the present under regular statute of limitations. The Company files state income tax returns in various
Accounting Standards Update 2016-13 [Member]
Recent Accounting Pronouncements, Policy [Policy Text Block]	Credit Losses. ASU 2016-13, Financial Instruments - Credit Losses (Topic ASUs collectively referred to as “CECL”. The Company adopted the guidance in these ASUs, effective January new standard’s provisions which the guidance was effective (i.e., modified retrospective December 31, 2020 for a detailed discussion of our adoption of
Accounting Standards Update 2019-12 [Member]
Recent Accounting Pronouncements, Policy [Policy Text Block]	Income Taxes . Income Taxes Income Taxes , which removes certain exceptions to the general principles of ASC 740 in order application. fiscal years beginning after December 15, 2020, including interim periods January 1, 2021, and the adoption did not have a material impact on our

Non-Interest Income (Tables)

Non-Interest Income (Tables)	3 Months Ended
	Mar. 31, 2021
Non-interest Income [Abstract]
Summary of non-interest income	Three Months Ended March 31, (dollars in thousands) 2021 2020 Insurance premiums written and earned $ 1,998 $ 2,282 Gain on sale of leases and loans — 2,282 Other income: Property tax income 5,020 5,504 Servicing income 386 566 Net gain (loss) recognized during the period on equity securities (66) 58 Non-interest income - other than contracts with customers 7,338 10,692 Other income: Insurance policy fees 772 918 Property tax administrative fees on leases 203 234 ACH payment fees 59 72 Referral fees 10 94 Other 190 193 Non-interest income from contracts with customers 1,234 1,511 Total non-interest income $ 8,572 $ 12,203

Investment Securties (Tables)

Investment Securties (Tables)	3 Months Ended
	Mar. 31, 2021
Investment securities [Abstract]
Investment Securities Summary [Table Text Block]	March 31, December 31, (Dollars in thousands) 2021 2020 Equity Securities Mutual fund $ 3,707 $ 3,760 Debt Securities, Available Asset-backed securities ("ABS") 5,192 3,719 Municipal securities 3,474 4,145 $ 12,373 $ 11,624
Equity Securities, FV-NI [Table Text Block]	Three Months Ended March 31, 2021 2020 (Dollars in thousands) Net gains and (losses) recognized during the period on equity securities $ (66) $ 58 Less: Net gains and (losses) recognized during the period — — Unrealized gains and (losses) recognized during the reporting period $ (66) $ 58
Summary of available for sale investments [Table Text Block]	March 31, 2021 Gross Gross Amortized Unrealized Unrealized Estimated Cost Gains Losses Fair Value (Dollars in thousands) ABS $ 5,125 $ 68 $ — $ 5,192 Municipal securities 3,672 2 (199) 3,474 $ 8,797 $ 70 $ (199) $ 8,666 December 31, 2020 Gross Gross Amortized Unrealized Unrealized Estimated Cost Gains Losses Fair Value (Dollars in thousands) ABS $ 3,666 $ 53 $ — $ 3,719 Municipal securities 4,082 64 (1) 4,145 $ 7,748 $ 117 $ (1) $ 7,864
Schedule of Unrealized Loss on Investments [Table Text Block]	March 31, 2021 Less than 12 months 12 months or longer Total Gross Gross Gross Unrealized Fair Unrealized Fair Unrealized Fair Losses Value Losses Value Losses Value (Dollars in thousands) Municipal securities $ (199) $ 3,348 $ — $ — $ (199) $ 3,348 Total available for sale investment securities $ (199) $ 3,348 $ — $ — $ (199) $ 3,348 December 31, 2020 Less than 12 months 12 months or longer Total Gross Gross Gross Unrealized Fair Unrealized Fair Unrealized Fair Losses Value Losses Value Losses Value (Dollars in thousands) Municipal securities $ (1) $ 141 $ — $ — $ (1) $ 141 Total available for sale investment securities $ (1) $ 141 $ — $ — $ (1) $ 141
Investments Classified By Contractual Maturity Date [Table Text Block]	Distribution of Maturities 1 Year Over 10 or Less 5 Years 10 Years Years Total (Dollars in thousands) Amortized Cost: ABS $ 750 $ 1,302 $ 1,475 $ 1,598 $ 5,125 Municipal securities 5 120 — 3,547 3,672 Total available for sale investments $ 755 $ 1,422 $ 1,475 $ 5,145 $ 8,797 Estimated fair value $ 763 $ 1,447 $ 1,510 $ 4,946 $ 8,666 Weighted-average 2.31 % 1.84 % 0.81 % 2.15 % 1.89 %

Net Investment in Leases and _2

Net Investment in Leases and Loans (Tables)	3 Months Ended
	Mar. 31, 2021
Net Investment in Leases and Loans [Abstract]
Net investment in leases and loans	March 31, 2021 December 31, 2020 (Dollars in thousands) Minimum lease payments receivable $ 334,294 $ 354,298 Estimated residual value of equipment 26,349 26,983 Unearned lease income, net of initial direct costs and fees deferred (41,179) (43,737) Security deposits (372) (385) Total leases 319,092 337,159 Commercial loans, net of origination costs and fees deferred Working 18,351 20,034 CRA (1) 1,158 1,091 Equipment loans (2) 436,814 449,149 CVG 60,926 61,851 Total commercial 517,249 532,125 Net investment in leases and loans, excluding allowance 836,341 869,284 Allowance for credit losses (38,912) (44,228) Total net investment $ 797,429 $ 825,056 ________________________ (1) CRA loans are comprised of loans originated under a line of credit to satisfy its obligations under the Community Reinvestment Act of 1977 (“CRA”). (2) Equipment loans are comprised of Equipment Finance Agreements, Installment Purchase Agreements and other loans. In response to COVID-19, starting in mid-March 2020, the Company order to assist our small-business customers. At March 31, 2021, $ 24.9 securitization balance and $ 55.2 the Federal Reserve Discount Window. The amount of deferred initial direct costs and origination costs net of fees deferred 13.6 14.6 31, 2021 and December 31, 2020, the effective interest method. Origination costs are method. At March 31, 2021 and December 31, 2020, $ 21.5 21.9 equipment retained on our Consolidated Balance Sheets was related
Maturities of lease receivables under lease contracts and the amortization of unearned lease income	Minimum Lease Payments Net Income Receivable (1) Amortization (2) (Dollars in thousands) Period Ending March 31, Remainder of 2021 $ 105,209 $ 18,517 2022 109,389 13,153 2023 68,649 6,463 2024 35,012 2,403 2025 13,032 589 Thereafter 3,003 54 $ 334,294 $ 41,179 Represents the undiscounted cash flows of the lease payments receivable. (2) Represents the difference between the undiscounted cash flows and the discounted cash flows.
Lease Income	Three Months Ended March 31, 2021 2020 (Dollars in thousands) Interest Income $ 6,693 $ 9,151
Summary of information related to portfolio sales	Three Months Ended March 31, 2021 2020 (Dollars in thousands) Sales of leases and loans $ — $ 22,929 Gain on sale of leases and loans — 2,282

Allowance for Credit Losses (Ta

Allowance for Credit Losses (Tables)	3 Months Ended
	Mar. 31, 2021
Allowance For Credit Losses [Abstract]
Summary of activity in the allowance for credit losses	Three Months Ended March 31, 2021 (Dollars in thousands) Equipment Finance Working Capital Loans CVG CRA Total Allowance for credit losses, beginning of period $ 33,184 $ 1,206 $ 9,838 $ — $ 44,228 (3,711) (535) (762) — (5,008) 1,360 130 43 — 1,533 Net charge-offs (2,351) (405) (719) — (3,475) Realized cashflows from Residual Income 1,095 — — — 1,095 (3,076) 209 (69) — (2,936) Allowance for credit losses, end of period $ 28,852 $ 1,010 $ 9,050 $ — $ 38,912 Net investment in leases and loans, before allowance $ 746,395 $ 18,351 $ 70,437 $ 1,158 $ 836,341 Three Months Ended March 31, 2020 (Dollars in thousands) Equipment Finance Working Capital Loans CVG CRA Total Allowance for credit losses, December 31, 2019 $ 18,334 $ 1,899 $ 1,462 $ — $ 21,695 (1) 9,264 (3) 2,647 — 11,908 Allowance for credit losses, January 1, 2020 $ 27,598 $ 1,896 $ 4,109 $ — $ 33,603 (6,490) (1,279) (729) — (8,498) 525 38 89 — 652 (5,965) (1,241) (640) — (7,846) 1,153 — — — 1,153 14,988 6,545 3,617 — 25,150 Allowance for credit losses, end of period $ 37,774 $ 7,200 $ 7,086 $ — $ 52,060 Net investment in leases and loans, before allowance $ 877,199 $ 59,012 $ 84,515 $ 1,410 $ 1,022,136 (1) Financial Instruments - Credit Losses (Topic Financial Instruments , which changed our accounting policy and estimated allowance, discussion in Note 2, “Summary of Significant Accounting Policies”, and
Summary of data on the modified population based on the balance and status	Equipment Working (Dollars in thousands) Finance CVG Capital Total Modified leases and loans receivable 3,808 372 176 4,356 Resolved (1) 877 81 315 1,273 Total Program, number 4,685 453 491 5,629 Current Quarter Population Changes: Q1 - New modification $ 28 $ 150 $ — $ 178 Q1 - Extended modification 994 3,773 — 4,767 Previously Modified 69,649 16,249 3,004 88,902 Total Modifications, $ 70,671 $ 20,172 $ 3,004 $ 93,847 % of total segment receivables 9.5 % 28.6 % 16.3 % 11.2 % Deferral Status: Out of deferral $ 69,605 $ 14,820 $ 3,004 $ 87,429 In deferral period 1,066 5,352 — 6,418 Total Modifications, (2) $ 70,671 $ 20,172 $ 3,004 $ 93,847 Modifications 30+ Days Delinquent: Modified Contracts, not TDR $ 1,751 $ 293 $ 143 $ 2,187 TDR and Extended Modifications 22 1,056 — 1,078 Total resolved 230 5.7 1,043 contracts that paid in full. (2) Out of the deferral period represents the month in which the contract month. partial, with reduced payments during deferral that are primarily 25 %- 50 % of schedule, or the deferral period payment may be a nominal amount. In all cases, information is presented with respect to the contracts’ 31, 2021.
Information about delinquent leases and loans in the Company's portfolio	Portfolio by Origination Year as of Total 2021 2020 2019 2018 2017 Prior Receivables (Dollars in thousands) Equipment Finance 30-59 $ 112 $ 767 $ 1,517 $ 748 $ 406 $ 155 $ 3,705 60-89 — 360 940 421 346 191 2,258 90+ — 358 735 511 245 148 1,997 Total Past Due 112 1,485 3,192 1,680 997 494 7,960 Current 65,850 241,243 246,179 118,356 53,855 12,952 738,435 Total 65,962 242,728 249,371 120,036 54,852 13,446 746,395 Working Capital 30-59 — 3 96 — — — 99 60-89 — 39 31 — — — 70 90+ — — 39 — — — 39 Total Past Due — 42 166 — — — 208 Current 7,647 7,950 2,546 — — — 18,143 Total 7,647 7,992 2,712 — — — 18,351 CVG 30-59 — — 705 17 9 59 790 60-89 — 172 542 152 14 — 880 90+ — — 51 53 — 11 115 Total Past Due — 172 1,298 222 23 70 1,785 Current 6,612 16,485 27,792 11,937 4,618 1,208 68,652 Total 6,612 16,657 29,090 12,159 4,641 1,278 70,437 CRA Total Past Due — — — — — — — Current 1,158 — — — — — 1,158 Total 1,158 — — — — — 1,158 Net investment in leases and loans, before allowance $ 81,379 $ 267,377 $ 281,173 $ 132,195 $ 59,493 $ 14,724 $ 836,341 Portfolio by Origination Year as of Total 2020 2019 2018 2017 2016 Prior Receivables (Dollars in thousands) Equipment Finance 30-59 $ 1,162 $ 1,526 $ 1,349 $ 690 $ 292 $ 14 $ 5,033 60-89 367 1,111 463 532 130 6 2,609 90+ 503 1,370 804 377 199 16 3,269 Total Past Due 2,032 4,007 2,616 1,599 621 36 10,911 Current 265,036 276,140 138,142 65,722 18,805 1,615 765,460 Total 267,068 280,147 140,758 67,321 19,426 1,651 776,371 Working Capital 30-59 125 481 — — — — 606 60-89 — 135 — — — — 135 Total Past Due 125 616 — — — — 741 Current 12,741 6,528 24 — — — 19,293 Total 12,866 7,144 24 — — — 20,034 CVG 30-59 591 1,039 173 29 21 — 1,853 60-89 — 69 33 — 68 — 170 90+ — 340 179 5 11 — 535 Total Past Due 591 1,448 385 34 100 — 2,558 Current 17,065 30,805 13,733 5,938 1,659 30 69,230 Total 17,656 32,253 14,118 5,972 1,759 30 71,788 CRA Total Past Due — — — — — — — Current 1,091 — — — — — 1,091 Total 1,091 — — — — — 1,091 Net investment in leases and loans, before allowance $ 298,681 $ 319,544 $ 154,900 $ 73,293 $ 21,185 $ 1,681 $ 869,284
Information about non-accrual leases and loans	March 31, December 31, (Dollars in thousands) 2021 2020 Equipment Finance $ 5,254 $ 5,543 Working 344 932 CVG 8,415 7,814 Total $ 14,013 $ 14,289

Goodwill and Intangible Assets

Goodwill and Intangible Assets (Tables)	3 Months Ended
	Mar. 31, 2021
Goodwill and Intangible Assets [Abstract]
Schedule of Finite Lived Intangible Assets	Gross Carrying Accumulated Net Useful Life Amount Amortization Value (Dollars in thousands) Vendor 11 years $ 7,290 $ 1,804 $ 5,486 Corporate trade name 7 years 60 36 24 $ 7,350 $ 1,840 $ 5,510
Schedule of amortization expense for the next five years	The Company expects the amortization expense for the next five years Amortization (Dollars in thousands) Expense Remainder of 2021 $ 503 2022 671 2023 671 2024 663 2025 663

Other Assets (Tables)

Other Assets (Tables)	3 Months Ended
	Mar. 31, 2021
Other Assets [Abstract]
Schedule of Other Assets	March 31, December 31, 2021 2020 (Dollars in thousands) Accrued fees receivable $ 2,609 $ 2,928 Prepaid expenses 2,824 2,790 Federal Reserve Bank Stock 1,711 1,711 Other 2,632 2,783 $ 9,776 $ 10,212

Deposits (Tables)

Deposits (Tables)	3 Months Ended
	Mar. 31, 2021
Deposits [Abstract]
Schedule of maturities of certificates of deposits	Scheduled Dollars in thousands Maturities Period Ending December 31, Remainder of 2021 $ 212,240 2022 210,075 2023 117,717 2024 56,814 2025 29,087 Total $ 625,933

Debt and Financing Arrangemen_2

Debt and Financing Arrangements (Tables)	3 Months Ended
	Mar. 31, 2021
Debt and Financing Arrangements [Abstract]
Schedule of balance of long-term borrowings	March 31, December 31, 2021 2020 (Dollars in thousands) Term securitization $ 23,774 $ 30,800 Unamortized debt issuance costs (104) (135) $ 23,670 $ 30,665
Schedule of term note securitization	Outstanding Balance as of Notes Final Original March 31, December 31, Originally Maturity Coupon 2021 2020 Issued Date Rate (Dollars in thousands) 2018 — 1 $ — $ — $ 77,400 July, 2019 2.55 % — — 55,700 October, 2020 3.05 — — 36,910 April, 2023 3.36 2,534 9,560 10,400 May, 2023 3.54 11,390 11,390 11,390 June, 2023 3.70 5,470 5,470 5,470 July, 2023 3.99 4,380 4,380 4,380 May, 2025 5.02 Total Term $ 23,774 $ 30,800 $ 201,650 3.05 % (1)(2) (1) Represents the original weighted average initial coupon rate for interest, term note securitizations have other transaction costs which are amortized interest expense. The weighted average coupon rate of the 2018-1 term note securitization 3.99 % over the remaining term of the borrowing.
Scheduled principal and interest payments on outstanding borrowings	Principal Interest (Dollars in thousands) Period Ending December 31, Remainder of 2021 15,191 524 2022 8,583 159 $ 23,774 $ 683

Fair Value Measurements and D_2

Fair Value Measurements and Disclosures about the Fair Value of Financial Instruments (Tables)	3 Months Ended
	Mar. 31, 2021
Fair Value Measurements And Disclosures About Fair Value Of Financial Instruments [Abstract]
Schedule of balances measured at fair value on a recurring basis	March 31, 2021 December 31, 2020 Fair Value Measurements Using Fair Value Measurements Using Level 1 Level 2 Level 3 Level 1 Level 2 Level 3 (Dollars in thousands) Assets ABS $ — $ 5,192 $ — $ — $ 3,719 $ — Municipal securities — 3,474 — — 4,145 — Mutual fund 3,707 — — 3,760 — —
Schedule of Carrying Amount and Estimated Fair Value of Financial Instruments	March 31, 2021 December 31, 2020 Carrying Fair Carrying Fair Amount Value Amount Value (Dollars in thousands) Financial Assets Cash and cash equivalents $ 110,622 $ 110,622 $ 135,691 $ 135,691 Time deposits with banks 4,482 4,504 5,967 6,003 Restricted interest-earning deposits with banks 4,358 4,358 4,719 4,719 Loans, net of allowance 490,516 507,612 500,768 507,362 Federal Reserve Bank Stock 1,711 1,711 1,711 1,711 Financial Liabilities $ 678,331 $ 687,928 $ 729,614 $ 742,882 23,670 24,025 30,665 31,114

Earnings Per Share (Tables)

Earnings Per Share (Tables)	3 Months Ended
	Mar. 31, 2021
Earnings Per Share [Abstract]
Schedule of net income and shares used in computing basic and diluted EPS	Three Months Ended March 31, 2021 2020 (Dollars in thousands, except per-share data) Basic EPS Net income (loss) $ 6,851 $ (11,821) Less: net income allocated to participating securities (85) — Net income (loss) allocated to common stock $ 6,766 $ (11,821) Weighted average 11,982,476 12,014,396 Less: Unvested restricted stock awards considered participating securities (148,061) (138,249) Adjusted weighted average common shares used in computing basic EPS 11,834,415 11,876,147 Basic earnings (loss) per share $ 0.57 $ (1.00) Diluted EPS Net income (loss) allocated to common stock $ 6,766 $ (11,821) Adjusted weighted average common shares used in computing basic EPS 11,834,415 11,876,147 Add: Effect of dilutive stock-based compensation 34,803 — Adjusted weighted average common shares used in computing diluted EPS 11,869,218 11,876,147 Diluted earnings (loss) per share $ 0.57 $ (1.00)

Stockholders' Equity (Tables)

Stockholders' Equity (Tables)	3 Months Ended
	Mar. 31, 2021
Stockholders' Equity [Abstract]
Schedule of Tier 1 leverage ratio, common equity Tier 1 risk-based capital ratio, Tier 1 risk-based capital ratio and total risk-based capital ratio	Minimum Capital Well-Capitalized Capital Actual Requirement Requirement Ratio Amount Ratio Amount Ratio Amount (Dollars in thousands) Tier 1 Leverage Capital 20.68% $ 206,512 4.00% $ 39,945 5.00% $ 49,931 16.84% $ 152,855 4.00% $ 36,316 5.00% $ 45,395 Common Equity Tier 1 Risk-Based Capital 23.79% $ 206,512 4.50% $ 39,068 6.50% $ 56,432 19.00% $ 152,855 4.50% $ 36,203 6.50% $ 52,294 Tier 1 Risk-based Capital 23.79% $ 206,512 6.00% $ 52,091 8.00% $ 69,454 19.00% $ 152,855 6.00% $ 48,271 8.00% $ 64,361 Total 25.08% $ 217,711 8.00% $ 69,454 10.00% $ 86,818 20.29% $ 163,253 8.00% $ 64,361 10.00% $ 80,452

The Company (Details)

The Company (Details)	3 Months Ended
	Mar. 31, 2021
Business Combination, Description [Abstract]
Entity Incorporation, State or Country Code	PA
Marlin Business Bank [Member]
Business Combination, Description [Abstract]
Entity Incorporation, State or Country Code	UT
Entity Incorporation, Date of Incorporation	Aug. 5, 2003

Summary of Significant Accoun_3

Summary of Significant Accounting Policies - Narrative (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Summary of Significant Accounting Policies [Abstract]
Other income tax, discrete (benefit)		$ 3.2
Statutory tax rate	25.10%	23.90%
Effective Income Tax Rate Reconciliation, Percent	26.90%	38.60%

Non-Interest Income (Details)

Non-Interest Income (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Non-interest Income [Abstract]
Insurance premiums written and earned	$ 1,998	$ 2,282
Property tax (loss) income	5,020	5,504
Servicing income	386	566
Gain on sale of leases and loans	0	2,282
Net gains and (losses) recognized during the period on equity securities	(66)	58
Non-interest income - other than contracts with customers	7,338	10,692
Insurance policy fees	772	918
Property tax administrative fees on leases	203	234
ACH payment fees	59	72
Referral fees	10	94
Other	190	193
Non-interest income from contracts with customers	1,234	1,511
Total non-interest income	$ 8,572	$ 12,203

Investment Securities (Details)

Investment Securities (Details) - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020
Debt Securities Available-for-sale [Line Items]
Investment securities	$ 12,373	$ 11,624
Mutual Fund [Member]
Debt Securities Available-for-sale [Line Items]
Investment securities	3,707	3,760
Asset Backed Securities [Member]
Debt Securities Available-for-sale [Line Items]
Investment securities	5,192	3,719
Municipal Securities [Member]
Debt Securities Available-for-sale [Line Items]
Investment securities	$ 3,474	$ 4,145

Investment Securities - Schedul

Investment Securities - Schedule of changes in fair value of Equity securities (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Equity Securities, FV-NI, Gain (Loss) [Abstract]
Net gains and (losses) recognized during the period on equity securities	$ (66)	$ 58
Less: Net gains and (losses) recognized during the period on equity securities sold during the period	0	0
Unrealized gains recognized during the reporting period on equity securities still held at the reporting date	$ (66)	$ 58

Investment Securities - Sched_2

Investment Securities - Schedule of available for sale investments (Details) - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020
Debt Securities Available-for-sale [Line Items]
Amortized cost	$ 8,797
Estimated Fair Value	12,373	$ 11,624
Debt Securities [Member]
Debt Securities Available-for-sale [Line Items]
Amortized cost	8,797	7,748
Gross Unrealized Gains	70	117
Gross Unrealized Loss	(199)	(1)
Estimated Fair Value	8,666	7,864
ABS [Member]
Debt Securities Available-for-sale [Line Items]
Amortized cost	5,125	3,666
Gross Unrealized Gains	68	53
Gross Unrealized Loss	0	0
Estimated Fair Value	5,192	3,719
Municipal Securities [Member]
Debt Securities Available-for-sale [Line Items]
Amortized cost	3,672	4,082
Gross Unrealized Gains	2	64
Gross Unrealized Loss	(199)	(1)
Estimated Fair Value	$ 3,474	$ 4,145

Investment Securities - Gross U

Investment Securities - Gross Unrealized Loss and Fair Value of Securities Available for Sale (Details) - USD ($)	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Dec. 31, 2020
Debt Securities Available-for-sale [Line Items]
Gross Unrealized Losses, Less than 12 months	$ (199,000)		$ (1,000)
Fair Value, Less than 12 months	3,348,000		141,000
Gross Unrealized Losses, 12 months or longer	0		0
Fair Value, 12 months or longer	0		0
Gross Unrealized Losses, Total	(199,000)		(1,000)
Fair Value, Total	3,348,000		141,000
Other than temporary impairment to earnings	0	$ 0
Municipal Securities [Member]
Debt Securities Available-for-sale [Line Items]
Gross Unrealized Losses, Less than 12 months	(199,000)		(1,000)
Fair Value, Less than 12 months	3,348,000		141,000
Gross Unrealized Losses, 12 months or longer	0		0
Fair Value, 12 months or longer	0		0
Gross Unrealized Losses, Total	(199,000)		(1,000)
Fair Value, Total	$ 3,348,000		$ 141,000

Investment Securities - Contrac

Investment Securities - Contractual Maturity of Debt Securities (Details) - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020
Debt Securities Available-for-sale [Line Items]
Amortized cost, 1 year or less	$ 755
Amortized Cost, Over 1 to 5 Years	1,422
Amortized Cost, Over 5 to 10 Years	1,475
Amortized Cost, Over 10 Years	5,145
Amortized Cost Basis, Total	8,797
Estimated fair value, 1 Year or Less	763
Estimated fair value, Over 1 to 5 Years	1,447
Estimated fair value, Over 5 to 10 Years	1,510
Estimated fair value, Over 10 Years	4,946
Estimated Fair Value, Total	$ 8,666
Weighted-average yield, GAAP basis, 1 Year or Less	2.31%
Weighted-average yield, GAAP basis, Over 1 to 5 years	1.84%
Weighted-average yield, GAAP basis, Over 5 to10 Years	0.81%
Weighted-average yield, GAAP basis, Over 10 Years	2.15%
Weighted-average yield, GAAP basis, Total	1.89%
Debt Securities [Member]
Debt Securities Available-for-sale [Line Items]
Amortized Cost Basis, Total	$ 8,797	$ 7,748
ABS [Member]
Debt Securities Available-for-sale [Line Items]
Amortized cost, 1 year or less	750
Amortized Cost, Over 1 to 5 Years	1,302
Amortized Cost, Over 5 to 10 Years	1,475
Amortized Cost, Over 10 Years	1,598
Amortized Cost Basis, Total	5,125	3,666
Municipal Securities [Member]
Debt Securities Available-for-sale [Line Items]
Amortized cost, 1 year or less	5
Amortized Cost, Over 1 to 5 Years	120
Amortized Cost, Over 5 to 10 Years	0
Amortized Cost, Over 10 Years	3,547
Amortized Cost Basis, Total	$ 3,672	$ 4,082

Net Investment in Leases and _3

Net Investment in Leases and Loans - Narratives (Details) - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020	Mar. 31, 2020
Net Investment in Leases and Loans [Abstract]
Initial direct costs and origination costs	$ 13,600	$ 14,600
Servicing liability	1,100	1,300
Portfolio of leases and loans serviced for others	199,000	230,000
Finance receivables on a non-accrual basis	14,013	14,289
Net investments [Line Items]
Estimated residual value of equipment	26,349	26,983
Total active modifications, net investment	836,341	869,284	$ 1,022,136
Loan Modification Program [Member]
Net investments [Line Items]
Total active modifications, net investment	$ 93,847
% of total segment receivables	11.20%
Asset Backed Securities [Member]
Net investments [Line Items]
Net investment in leases are pledged as collateral	$ 24,900
Secured borrowing capacity at the Federal Reserve Discount Window [Member]
Net investments [Line Items]
Net investment in leases are pledged as collateral	55,200
Copier Product [Member]
Net investments [Line Items]
Estimated residual value of equipment	$ 21,500	$ 21,900

Net Investment in Leases and _4

Net Investment in Leases and Loans - Net investment in leases and loans (Details) - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020	Jun. 30, 2020	Mar. 31, 2020	Dec. 31, 2019
Net Investment in Leases and Loans [Abstract]
Minimum lease payments receivable	$ 334,294	$ 354,298
Estimated residual value of equipment	26,349	26,983
Unearned lease income, net of initial direct costs and fees deferred	(41,179)	(43,737)
Security deposits	(372)	(385)
Total leases	319,092	337,159
Allowance for Credit Losses [Line Items]
Net Investment In Commercial Loans	517,249	532,125
Net investment in leases and loans, before allowance	836,341	869,284		$ 1,022,136
Allowance for credit losses	(38,912)	(44,228)	$ (44,228)	(52,060)	$ (21,695)
Total net investment in leases and loans	797,429	825,056
Working capital Loans [Member]
Allowance for Credit Losses [Line Items]
Net Investment In Commercial Loans	18,351	20,034
Net investment in leases and loans, before allowance	18,351	20,034		59,012
Allowance for credit losses	(1,010)	(1,206)		(7,200)	(1,899)
CRA [Member]
Allowance for Credit Losses [Line Items]
Net Investment In Commercial Loans	1,158	1,091
Net investment in leases and loans, before allowance	1,158	1,091		1,410
Allowance for credit losses	0	0		0	0
Equipment loans [Member]
Allowance for Credit Losses [Line Items]
Net Investment In Commercial Loans	436,814	449,149
Net investment in leases and loans, before allowance	746,395	776,371		877,199
Allowance for credit losses	(28,852)	(33,184)		(37,774)	(18,334)
CVG [Member]
Allowance for Credit Losses [Line Items]
Net Investment In Commercial Loans	60,926	61,851
Net investment in leases and loans, before allowance	70,437	71,788		84,515
Allowance for credit losses	$ (9,050)	$ (9,838)		$ (7,086)	$ (1,462)

Net Investment in Leases and _5

Net Investment in Leases and Loans - Maturities of lease receivables under lease contracts and the amortization of unearned lease income (Details) - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020
Future Minimum Lease Payments Receivable Schedule [Abstract]
Remaining part of 2021	$ 105,209
2022	109,389
2023	68,649
2024	35,012
2025	13,032
Thereafter	3,003
Minimum Lease Payments Receivable	334,294	$ 354,298
Future Scheduled Income Amortization [Abstract]
Remaing part of 2021	18,517
2022	13,153
2023	6,463
2024	2,403
2025	589
Thereafter	54
Net income amortization	$ 41,179	$ 43,737

Net Investment in Leases and _6

Net Investment in Leases and Loans - Summary of information related to portfolio sales (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Sales of leases and loans	$ 0	$ 22,929
Gain on sale of leases and loans	0	2,282
Interest Income [Member]
Lease income	$ 6,693	$ 9,151

Allowance for Credit Losses - N

Allowance for Credit Losses - Narratives (Details)	3 Months Ended
	Mar. 31, 2021USD ($)Contracts	Mar. 31, 2020USD ($)	Dec. 31, 2020USD ($)	Jun. 30, 2020USD ($)	Dec. 31, 2019USD ($)
Allowance For Credit Losses [Abstract]
Finance Receivables 90 Days or More Past Due and Still Accruing	$ 0
Working Capital Loans past due 30 days or more and still accruing	0		$ 0
Financing Receivable, Troubled Debt Restructuring	11,400,000		0
Allowance for Credit Losses [Line Items]
Provision for credit losses	(2,936,000)	$ 25,150,000
Loans and leases receivable, allowance	38,912,000	52,060,000	44,228,000	$ 44,228,000	$ 21,695,000
Accounts Receivable, Allowance for Credit Loss, Writeoff	$ 5,700
Maximum [Member]
Allowance for Credit Losses [Line Items]
Percentange of reduced payment of deferral schedule	50.00%
Minimum [Member]
Allowance for Credit Losses [Line Items]
Percentange of reduced payment of deferral schedule	25.00%
Loan Modification Program [Member]
Allowance for Credit Losses [Line Items]
Financing Receivable, Modifications, Number of Contracts charged off | Contracts	230
Financing Receivable, Modifications, Number of Contracts Paid In Full | Contracts	1,043
Adjustments related to Covid 19 [Member]
Allowance for Credit Losses [Line Items]
Provision for credit losses	$ (2,900,000)
Equipment loans [Member]
Allowance for Credit Losses [Line Items]
Provision for credit losses	(3,076,000)	14,988,000
Loans and leases receivable, allowance	28,852,000	37,774,000	33,184,000		18,334,000
Equipment loans [Member] | Adjustments related to Covid 19 [Member]
Allowance for Credit Losses [Line Items]
Provision for credit losses	(3,100,000)
Working capital Loans [Member]
Allowance for Credit Losses [Line Items]
Provision for credit losses	209,000	6,545,000
Loans and leases receivable, allowance	1,010,000	7,200,000	1,206,000		1,899,000
Working capital Loans [Member] | Adjustments related to Covid 19 [Member]
Allowance for Credit Losses [Line Items]
Provision for credit losses	200,000
Increase (Decrease) in reserve	(200,000)
CVG [Member]
Allowance for Credit Losses [Line Items]
Provision for credit losses	(69,000)	3,617,000
Loans and leases receivable, allowance	9,050,000	7,086,000	9,838,000		1,462,000
CVG [Member] | Loan Modification Program [Member]
Allowance for Credit Losses [Line Items]
Increase (Decrease) in reserve	(700,000)
Loans and leases receivable, allowance	5,700,000
CRA [Member]
Allowance for Credit Losses [Line Items]
Provision for credit losses	0	0
Loans and leases receivable, allowance	$ 0	$ 0	$ 0		$ 0

Allowance for Credit Losses - A

Allowance for Credit Losses - Activity in the allowance for credit losses (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Dec. 31, 2020
Allowance for Credit Losses [Roll Forward]
Allowance for credit losses, beginning of period	$ 44,228	$ 21,695
Charge-offs	(5,008)	(8,498)
Recoveries	1,533	652
Net charge-offs	(3,475)	(7,846)
Realized cashflows from Residual Income	1,095	1,153
Provision for credit losses	(2,936)	25,150
Allowance for credit losses, end of period	38,912	52,060
Net investment in leases and loans, before allowance	836,341	1,022,136	$ 869,284
Accounting Standards Update 2016-13 [Member]
Allowance for Credit Losses [Roll Forward]
Allowance for credit losses, beginning of period		33,603
Accounting Standards Update 2016-13 [Member] | Adoption Impact [Member]
Allowance for Credit Losses [Roll Forward]
Allowance for credit losses, beginning of period		11,908
Equipment loans [Member]
Allowance for Credit Losses [Roll Forward]
Allowance for credit losses, beginning of period	33,184	18,334
Charge-offs	(3,711)	(6,490)
Recoveries	1,360	525
Net charge-offs	(2,351)	(5,965)
Realized cashflows from Residual Income	1,095	1,153
Provision for credit losses	(3,076)	14,988
Allowance for credit losses, end of period	28,852	37,774
Net investment in leases and loans, before allowance	746,395	877,199	776,371
Equipment loans [Member] | Accounting Standards Update 2016-13 [Member]
Allowance for Credit Losses [Roll Forward]
Allowance for credit losses, beginning of period		27,598
Equipment loans [Member] | Accounting Standards Update 2016-13 [Member] | Adoption Impact [Member]
Allowance for Credit Losses [Roll Forward]
Allowance for credit losses, beginning of period		9,264
Working capital Loans [Member]
Allowance for Credit Losses [Roll Forward]
Allowance for credit losses, beginning of period	1,206	1,899
Charge-offs	(535)	(1,279)
Recoveries	130	38
Net charge-offs	(405)	(1,241)
Realized cashflows from Residual Income	0	0
Provision for credit losses	209	6,545
Allowance for credit losses, end of period	1,010	7,200
Net investment in leases and loans, before allowance	18,351	59,012	20,034
Working capital Loans [Member] | Accounting Standards Update 2016-13 [Member]
Allowance for Credit Losses [Roll Forward]
Allowance for credit losses, beginning of period		1,896
Working capital Loans [Member] | Accounting Standards Update 2016-13 [Member] | Adoption Impact [Member]
Allowance for Credit Losses [Roll Forward]
Allowance for credit losses, beginning of period		(3)
CVG [Member]
Allowance for Credit Losses [Roll Forward]
Allowance for credit losses, beginning of period	9,838	1,462
Charge-offs	(762)	(729)
Recoveries	43	89
Net charge-offs	(719)	(640)
Realized cashflows from Residual Income	0	0
Provision for credit losses	(69)	3,617
Allowance for credit losses, end of period	9,050	7,086
Net investment in leases and loans, before allowance	70,437	84,515	71,788
CVG [Member] | Accounting Standards Update 2016-13 [Member]
Allowance for Credit Losses [Roll Forward]
Allowance for credit losses, beginning of period		4,109
CVG [Member] | Accounting Standards Update 2016-13 [Member] | Adoption Impact [Member]
Allowance for Credit Losses [Roll Forward]
Allowance for credit losses, beginning of period		2,647
CRA [Member]
Allowance for Credit Losses [Roll Forward]
Allowance for credit losses, beginning of period	0	0
Charge-offs	0	0
Recoveries	0	0
Net charge-offs	0	0
Realized cashflows from Residual Income	0	0
Provision for credit losses	0	0
Allowance for credit losses, end of period	0	0
Net investment in leases and loans, before allowance	$ 1,158	1,410	$ 1,091
CRA [Member] | Accounting Standards Update 2016-13 [Member]
Allowance for Credit Losses [Roll Forward]
Allowance for credit losses, beginning of period		0
CRA [Member] | Accounting Standards Update 2016-13 [Member] | Adoption Impact [Member]
Allowance for Credit Losses [Roll Forward]
Allowance for credit losses, beginning of period		$ 0

Allowance for Credit Losses - L

Allowance for Credit Losses - Loan modification program (Details) $ in Thousands	Mar. 31, 2021USD ($)Contracts	Dec. 31, 2020USD ($)	Mar. 31, 2020USD ($)
Allowance for Credit Losses [Line Items]
Net investment in leases and loans	$ 836,341	$ 869,284	$ 1,022,136
Equipment loans [Member]
Allowance for Credit Losses [Line Items]
Net investment in leases and loans	746,395	776,371	877,199
CVG [Member]
Allowance for Credit Losses [Line Items]
Net investment in leases and loans	70,437	71,788	84,515
Working capital Loans [Member]
Allowance for Credit Losses [Line Items]
Net investment in leases and loans	$ 18,351	$ 20,034	$ 59,012
Loan Modification Program [Member]
Allowance for Credit Losses [Line Items]
Total Program, number of contracts | Contracts	5,629
Net investment in leases and loans	$ 93,847
% of total segment receivables	11.20%
Loan Modification Program [Member] | Out of deferral [Member]
Allowance for Credit Losses [Line Items]
Net investment in leases and loans	$ 87,429
Loan Modification Program [Member] | In deferral period - partial payment during deferral [Member]
Allowance for Credit Losses [Line Items]
Net investment in leases and loans	6,418
Loan Modification Program [Member] | Q1 - New modification [Member]
Allowance for Credit Losses [Line Items]
Net investment in leases and loans	178
Loan Modification Program [Member] | Q1 - Extended modification [Member]
Allowance for Credit Losses [Line Items]
Net investment in leases and loans	4,767
Loan Modification Program [Member] | Previously modified [Member]
Allowance for Credit Losses [Line Items]
Net investment in leases and loans	$ 88,902
Loan Modification Program [Member] | Modified leases and loans receivable [Member]
Allowance for Credit Losses [Line Items]
Total Program, number of contracts | Contracts	4,356
Loan Modification Program [Member] | Resolved modifications [Member]
Allowance for Credit Losses [Line Items]
Total Program, number of contracts | Contracts	1,273
Loan Modification Program [Member] | Modifications 30+ Days Delinquent [Member] | Out of deferral [Member]
Allowance for Credit Losses [Line Items]
Net investment in leases and loans	$ 2,187
Loan Modification Program [Member] | Modifications 30+ Days Delinquent [Member] | In deferral period - partial payment during deferral [Member]
Allowance for Credit Losses [Line Items]
Net investment in leases and loans	$ 1,078
Loan Modification Program [Member] | Equipment loans [Member]
Allowance for Credit Losses [Line Items]
Total Program, number of contracts | Contracts	4,685
Net investment in leases and loans	$ 70,671
% of total segment receivables	9.50%
Loan Modification Program [Member] | Equipment loans [Member] | Out of deferral [Member]
Allowance for Credit Losses [Line Items]
Net investment in leases and loans	$ 69,605
Loan Modification Program [Member] | Equipment loans [Member] | In deferral period - partial payment during deferral [Member]
Allowance for Credit Losses [Line Items]
Net investment in leases and loans	1,066
Loan Modification Program [Member] | Equipment loans [Member] | Q1 - New modification [Member]
Allowance for Credit Losses [Line Items]
Net investment in leases and loans	28
Loan Modification Program [Member] | Equipment loans [Member] | Q1 - Extended modification [Member]
Allowance for Credit Losses [Line Items]
Net investment in leases and loans	994
Loan Modification Program [Member] | Equipment loans [Member] | Previously modified [Member]
Allowance for Credit Losses [Line Items]
Net investment in leases and loans	$ 69,649
Loan Modification Program [Member] | Equipment loans [Member] | Modified leases and loans receivable [Member]
Allowance for Credit Losses [Line Items]
Total Program, number of contracts | Contracts	3,808
Loan Modification Program [Member] | Equipment loans [Member] | Resolved modifications [Member]
Allowance for Credit Losses [Line Items]
Total Program, number of contracts | Contracts	877
Loan Modification Program [Member] | Equipment loans [Member] | Modifications 30+ Days Delinquent [Member] | Out of deferral [Member]
Allowance for Credit Losses [Line Items]
Net investment in leases and loans	$ 1,751
Loan Modification Program [Member] | Equipment loans [Member] | Modifications 30+ Days Delinquent [Member] | In deferral period - partial payment during deferral [Member]
Allowance for Credit Losses [Line Items]
Net investment in leases and loans	$ 22
Loan Modification Program [Member] | CVG [Member]
Allowance for Credit Losses [Line Items]
Total Program, number of contracts | Contracts	453
Net investment in leases and loans	$ 20,172
% of total segment receivables	28.60%
Loan Modification Program [Member] | CVG [Member] | Out of deferral [Member]
Allowance for Credit Losses [Line Items]
Net investment in leases and loans	$ 14,820
Loan Modification Program [Member] | CVG [Member] | In deferral period - partial payment during deferral [Member]
Allowance for Credit Losses [Line Items]
Net investment in leases and loans	5,352
Loan Modification Program [Member] | CVG [Member] | Q1 - New modification [Member]
Allowance for Credit Losses [Line Items]
Net investment in leases and loans	150
Loan Modification Program [Member] | CVG [Member] | Q1 - Extended modification [Member]
Allowance for Credit Losses [Line Items]
Net investment in leases and loans	3,773
Loan Modification Program [Member] | CVG [Member] | Previously modified [Member]
Allowance for Credit Losses [Line Items]
Net investment in leases and loans	$ 16,249
Loan Modification Program [Member] | CVG [Member] | Modified leases and loans receivable [Member]
Allowance for Credit Losses [Line Items]
Total Program, number of contracts | Contracts	372
Loan Modification Program [Member] | CVG [Member] | Resolved modifications [Member]
Allowance for Credit Losses [Line Items]
Total Program, number of contracts | Contracts	81
Loan Modification Program [Member] | CVG [Member] | Modifications 30+ Days Delinquent [Member] | Out of deferral [Member]
Allowance for Credit Losses [Line Items]
Net investment in leases and loans	$ 293
Loan Modification Program [Member] | CVG [Member] | Modifications 30+ Days Delinquent [Member] | In deferral period - partial payment during deferral [Member]
Allowance for Credit Losses [Line Items]
Net investment in leases and loans	$ 1,056
Loan Modification Program [Member] | Working capital Loans [Member]
Allowance for Credit Losses [Line Items]
Total Program, number of contracts | Contracts	491
Net investment in leases and loans	$ 3,004
% of total segment receivables	16.30%
Loan Modification Program [Member] | Working capital Loans [Member] | Out of deferral [Member]
Allowance for Credit Losses [Line Items]
Net investment in leases and loans	$ 3,004
Loan Modification Program [Member] | Working capital Loans [Member] | In deferral period - partial payment during deferral [Member]
Allowance for Credit Losses [Line Items]
Net investment in leases and loans	0
Loan Modification Program [Member] | Working capital Loans [Member] | Q1 - New modification [Member]
Allowance for Credit Losses [Line Items]
Net investment in leases and loans	0
Loan Modification Program [Member] | Working capital Loans [Member] | Q1 - Extended modification [Member]
Allowance for Credit Losses [Line Items]
Net investment in leases and loans	0
Loan Modification Program [Member] | Working capital Loans [Member] | Previously modified [Member]
Allowance for Credit Losses [Line Items]
Net investment in leases and loans	$ 3,004
Loan Modification Program [Member] | Working capital Loans [Member] | Modified leases and loans receivable [Member]
Allowance for Credit Losses [Line Items]
Total Program, number of contracts | Contracts	176
Loan Modification Program [Member] | Working capital Loans [Member] | Resolved modifications [Member]
Allowance for Credit Losses [Line Items]
Total Program, number of contracts | Contracts	315
Loan Modification Program [Member] | Working capital Loans [Member] | Modifications 30+ Days Delinquent [Member] | Out of deferral [Member]
Allowance for Credit Losses [Line Items]
Net investment in leases and loans	$ 143
Loan Modification Program [Member] | Working capital Loans [Member] | Modifications 30+ Days Delinquent [Member] | In deferral period - partial payment during deferral [Member]
Allowance for Credit Losses [Line Items]
Net investment in leases and loans	$ 0

Allowance for Credit Losses - P

Allowance for Credit Losses - Portfolio by origination year- current year (Details) - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020	Mar. 31, 2020
Amount of portfolio [Line Items]
2021	$ 81,379	$ 298,681
2020	267,377	319,544
2019	281,173	154,900
2018	132,195	73,293
2017	59,493	21,185
Prior	14,724	1,681
Net investment in leases and loans, excluding allowance for credit losses (includes $23.2 million and $30.4 million at March 31, 2021 and December 31, 2020, respectively, related to consolidated VIEs)	836,341	869,284	$ 1,022,136
Equipment loans [Member]
Amount of portfolio [Line Items]
2021	65,962	267,068
2020	242,728	280,147
2019	249,371	140,758
2018	120,036	67,321
2017	54,852	19,426
Prior	13,446	1,651
Net investment in leases and loans, excluding allowance for credit losses (includes $23.2 million and $30.4 million at March 31, 2021 and December 31, 2020, respectively, related to consolidated VIEs)	746,395	776,371	877,199
Working capital Loans [Member]
Amount of portfolio [Line Items]
2021	7,647	12,866
2020	7,992	7,144
2019	2,712	24
2018	0	0
2017	0	0
Prior	0	0
Net investment in leases and loans, excluding allowance for credit losses (includes $23.2 million and $30.4 million at March 31, 2021 and December 31, 2020, respectively, related to consolidated VIEs)	18,351	20,034	59,012
CVG [Member]
Amount of portfolio [Line Items]
2021	6,612	17,656
2020	16,657	32,253
2019	29,090	14,118
2018	12,159	5,972
2017	4,641	1,759
Prior	1,278	30
Net investment in leases and loans, excluding allowance for credit losses (includes $23.2 million and $30.4 million at March 31, 2021 and December 31, 2020, respectively, related to consolidated VIEs)	70,437	71,788	84,515
CRA [Member]
Amount of portfolio [Line Items]
2021	1,158	1,091
2020	0	0
2019	0	0
2018	0	0
2017	0	0
Prior	0	0
Net investment in leases and loans, excluding allowance for credit losses (includes $23.2 million and $30.4 million at March 31, 2021 and December 31, 2020, respectively, related to consolidated VIEs)	1,158	1,091	$ 1,410
30-59 [Member] | Equipment loans [Member]
Amount of portfolio [Line Items]
2021	112	1,162
2020	767	1,526
2019	1,517	1,349
2018	748	690
2017	406	292
Prior	155	14
Net investment in leases and loans, excluding allowance for credit losses (includes $23.2 million and $30.4 million at March 31, 2021 and December 31, 2020, respectively, related to consolidated VIEs)	3,705	5,033
30-59 [Member] | Working capital Loans [Member]
Amount of portfolio [Line Items]
2021	0	125
2020	3	481
2019	96	0
2018	0	0
2017	0	0
Prior	0	0
Net investment in leases and loans, excluding allowance for credit losses (includes $23.2 million and $30.4 million at March 31, 2021 and December 31, 2020, respectively, related to consolidated VIEs)	99	606
30-59 [Member] | CVG [Member]
Amount of portfolio [Line Items]
2021	0	591
2020	0	1,039
2019	705	173
2018	17	29
2017	9	21
Prior	59	0
Net investment in leases and loans, excluding allowance for credit losses (includes $23.2 million and $30.4 million at March 31, 2021 and December 31, 2020, respectively, related to consolidated VIEs)	790	1,853
60-89 [Member] | Equipment loans [Member]
Amount of portfolio [Line Items]
2021	0	367
2020	360	1,111
2019	940	463
2018	421	532
2017	346	130
Prior	191	6
Net investment in leases and loans, excluding allowance for credit losses (includes $23.2 million and $30.4 million at March 31, 2021 and December 31, 2020, respectively, related to consolidated VIEs)	2,258	2,609
60-89 [Member] | Working capital Loans [Member]
Amount of portfolio [Line Items]
2021	0	0
2020	39	135
2019	31	0
2018	0	0
2017	0	0
Prior	0	0
Net investment in leases and loans, excluding allowance for credit losses (includes $23.2 million and $30.4 million at March 31, 2021 and December 31, 2020, respectively, related to consolidated VIEs)	70	135
60-89 [Member] | CVG [Member]
Amount of portfolio [Line Items]
2021	0	0
2020	172	69
2019	542	33
2018	152	0
2017	14	68
Prior	0	0
Net investment in leases and loans, excluding allowance for credit losses (includes $23.2 million and $30.4 million at March 31, 2021 and December 31, 2020, respectively, related to consolidated VIEs)	880	170
90+ [Member] | Equipment loans [Member]
Amount of portfolio [Line Items]
2021	0	503
2020	358	1,370
2019	735	804
2018	511	377
2017	245	199
Prior	148	16
Net investment in leases and loans, excluding allowance for credit losses (includes $23.2 million and $30.4 million at March 31, 2021 and December 31, 2020, respectively, related to consolidated VIEs)	1,997	3,269
90+ [Member] | Working capital Loans [Member]
Amount of portfolio [Line Items]
2021	0
2020	0
2019	39
2018	0
2017	0
Prior	0
Net investment in leases and loans, excluding allowance for credit losses (includes $23.2 million and $30.4 million at March 31, 2021 and December 31, 2020, respectively, related to consolidated VIEs)	39
90+ [Member] | CVG [Member]
Amount of portfolio [Line Items]
2021	0	0
2020	0	340
2019	51	179
2018	53	5
2017	0	11
Prior	11	0
Net investment in leases and loans, excluding allowance for credit losses (includes $23.2 million and $30.4 million at March 31, 2021 and December 31, 2020, respectively, related to consolidated VIEs)	115	535
Total Past Due [Member] | Equipment loans [Member]
Amount of portfolio [Line Items]
2021	112	2,032
2020	1,485	4,007
2019	3,192	2,616
2018	1,680	1,599
2017	997	621
Prior	494	36
Net investment in leases and loans, excluding allowance for credit losses (includes $23.2 million and $30.4 million at March 31, 2021 and December 31, 2020, respectively, related to consolidated VIEs)	7,960	10,911
Total Past Due [Member] | Working capital Loans [Member]
Amount of portfolio [Line Items]
2021	0	125
2020	42	616
2019	166	0
2018	0	0
2017	0	0
Prior	0	0
Net investment in leases and loans, excluding allowance for credit losses (includes $23.2 million and $30.4 million at March 31, 2021 and December 31, 2020, respectively, related to consolidated VIEs)	208	741
Total Past Due [Member] | CVG [Member]
Amount of portfolio [Line Items]
2021	0	591
2020	172	1,448
2019	1,298	385
2018	222	34
2017	23	100
Prior	70	0
Net investment in leases and loans, excluding allowance for credit losses (includes $23.2 million and $30.4 million at March 31, 2021 and December 31, 2020, respectively, related to consolidated VIEs)	1,785	2,558
Total Past Due [Member] | CRA [Member]
Amount of portfolio [Line Items]
2021	0	0
2020	0	0
2019	0	0
2018	0	0
2017	0	0
Prior	0	0
Net investment in leases and loans, excluding allowance for credit losses (includes $23.2 million and $30.4 million at March 31, 2021 and December 31, 2020, respectively, related to consolidated VIEs)	0	0
Current [Member] | Equipment loans [Member]
Amount of portfolio [Line Items]
2021	65,850	265,036
2020	241,243	276,140
2019	246,179	138,142
2018	118,356	65,722
2017	53,855	18,805
Prior	12,952	1,615
Net investment in leases and loans, excluding allowance for credit losses (includes $23.2 million and $30.4 million at March 31, 2021 and December 31, 2020, respectively, related to consolidated VIEs)	738,435	765,460
Current [Member] | Working capital Loans [Member]
Amount of portfolio [Line Items]
2021	7,647	12,741
2020	7,950	6,528
2019	2,546	24
2018	0	0
2017	0	0
Prior	0	0
Net investment in leases and loans, excluding allowance for credit losses (includes $23.2 million and $30.4 million at March 31, 2021 and December 31, 2020, respectively, related to consolidated VIEs)	18,143	19,293
Current [Member] | CVG [Member]
Amount of portfolio [Line Items]
2021	6,612	17,065
2020	16,485	30,805
2019	27,792	13,733
2018	11,937	5,938
2017	4,618	1,659
Prior	1,208	30
Net investment in leases and loans, excluding allowance for credit losses (includes $23.2 million and $30.4 million at March 31, 2021 and December 31, 2020, respectively, related to consolidated VIEs)	68,652	69,230
Current [Member] | CRA [Member]
Amount of portfolio [Line Items]
2021	1,158	1,091
2020	0	0
2019	0	0
2018	0	0
2017	0	0
Prior	0	0
Net investment in leases and loans, excluding allowance for credit losses (includes $23.2 million and $30.4 million at March 31, 2021 and December 31, 2020, respectively, related to consolidated VIEs)	$ 1,158	$ 1,091

Allowance for Credit Losses -_2

Allowance for Credit Losses - Portfolio by origination year - previous year (Details) - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020	Mar. 31, 2020
Amount of portfolio [Line Items]
2020	$ 81,379	$ 298,681
2019	267,377	319,544
2018	281,173	154,900
2017	132,195	73,293
2016	59,493	21,185
Prior	14,724	1,681
Net investment in leases and loans, excluding allowance for credit losses (includes $23.2 million and $30.4 million at March 31, 2021 and December 31, 2020, respectively, related to consolidated VIEs)	836,341	869,284	$ 1,022,136
Equipment loans [Member]
Amount of portfolio [Line Items]
2020	65,962	267,068
2019	242,728	280,147
2018	249,371	140,758
2017	120,036	67,321
2016	54,852	19,426
Prior	13,446	1,651
Net investment in leases and loans, excluding allowance for credit losses (includes $23.2 million and $30.4 million at March 31, 2021 and December 31, 2020, respectively, related to consolidated VIEs)	746,395	776,371	877,199
Working capital Loans [Member]
Amount of portfolio [Line Items]
2020	7,647	12,866
2019	7,992	7,144
2018	2,712	24
2017	0	0
2016	0	0
Prior	0	0
Net investment in leases and loans, excluding allowance for credit losses (includes $23.2 million and $30.4 million at March 31, 2021 and December 31, 2020, respectively, related to consolidated VIEs)	18,351	20,034	59,012
CVG [Member]
Amount of portfolio [Line Items]
2020	6,612	17,656
2019	16,657	32,253
2018	29,090	14,118
2017	12,159	5,972
2016	4,641	1,759
Prior	1,278	30
Net investment in leases and loans, excluding allowance for credit losses (includes $23.2 million and $30.4 million at March 31, 2021 and December 31, 2020, respectively, related to consolidated VIEs)	70,437	71,788	84,515
CRA [Member]
Amount of portfolio [Line Items]
2020	1,158	1,091
2019	0	0
2018	0	0
2017	0	0
2016	0	0
Prior	0	0
Net investment in leases and loans, excluding allowance for credit losses (includes $23.2 million and $30.4 million at March 31, 2021 and December 31, 2020, respectively, related to consolidated VIEs)	1,158	1,091	$ 1,410
30-59 [Member] | Equipment loans [Member]
Amount of portfolio [Line Items]
2020	112	1,162
2019	767	1,526
2018	1,517	1,349
2017	748	690
2016	406	292
Prior	155	14
Net investment in leases and loans, excluding allowance for credit losses (includes $23.2 million and $30.4 million at March 31, 2021 and December 31, 2020, respectively, related to consolidated VIEs)	3,705	5,033
30-59 [Member] | Working capital Loans [Member]
Amount of portfolio [Line Items]
2020	0	125
2019	3	481
2018	96	0
2017	0	0
2016	0	0
Prior	0	0
Net investment in leases and loans, excluding allowance for credit losses (includes $23.2 million and $30.4 million at March 31, 2021 and December 31, 2020, respectively, related to consolidated VIEs)	99	606
30-59 [Member] | CVG [Member]
Amount of portfolio [Line Items]
2020	0	591
2019	0	1,039
2018	705	173
2017	17	29
2016	9	21
Prior	59	0
Net investment in leases and loans, excluding allowance for credit losses (includes $23.2 million and $30.4 million at March 31, 2021 and December 31, 2020, respectively, related to consolidated VIEs)	790	1,853
60-89 [Member] | Equipment loans [Member]
Amount of portfolio [Line Items]
2020	0	367
2019	360	1,111
2018	940	463
2017	421	532
2016	346	130
Prior	191	6
Net investment in leases and loans, excluding allowance for credit losses (includes $23.2 million and $30.4 million at March 31, 2021 and December 31, 2020, respectively, related to consolidated VIEs)	2,258	2,609
60-89 [Member] | Working capital Loans [Member]
Amount of portfolio [Line Items]
2020	0	0
2019	39	135
2018	31	0
2017	0	0
2016	0	0
Prior	0	0
Net investment in leases and loans, excluding allowance for credit losses (includes $23.2 million and $30.4 million at March 31, 2021 and December 31, 2020, respectively, related to consolidated VIEs)	70	135
60-89 [Member] | CVG [Member]
Amount of portfolio [Line Items]
2020	0	0
2019	172	69
2018	542	33
2017	152	0
2016	14	68
Prior	0	0
Net investment in leases and loans, excluding allowance for credit losses (includes $23.2 million and $30.4 million at March 31, 2021 and December 31, 2020, respectively, related to consolidated VIEs)	880	170
90+ [Member] | Equipment loans [Member]
Amount of portfolio [Line Items]
2020	0	503
2019	358	1,370
2018	735	804
2017	511	377
2016	245	199
Prior	148	16
Net investment in leases and loans, excluding allowance for credit losses (includes $23.2 million and $30.4 million at March 31, 2021 and December 31, 2020, respectively, related to consolidated VIEs)	1,997	3,269
90+ [Member] | Working capital Loans [Member]
Amount of portfolio [Line Items]
2020	0
2019	0
2018	39
2017	0
2016	0
Prior	0
Net investment in leases and loans, excluding allowance for credit losses (includes $23.2 million and $30.4 million at March 31, 2021 and December 31, 2020, respectively, related to consolidated VIEs)	39
90+ [Member] | CVG [Member]
Amount of portfolio [Line Items]
2020	0	0
2019	0	340
2018	51	179
2017	53	5
2016	0	11
Prior	11	0
Net investment in leases and loans, excluding allowance for credit losses (includes $23.2 million and $30.4 million at March 31, 2021 and December 31, 2020, respectively, related to consolidated VIEs)	115	535
Total Past Due [Member] | Equipment loans [Member]
Amount of portfolio [Line Items]
2020	112	2,032
2019	1,485	4,007
2018	3,192	2,616
2017	1,680	1,599
2016	997	621
Prior	494	36
Net investment in leases and loans, excluding allowance for credit losses (includes $23.2 million and $30.4 million at March 31, 2021 and December 31, 2020, respectively, related to consolidated VIEs)	7,960	10,911
Total Past Due [Member] | Working capital Loans [Member]
Amount of portfolio [Line Items]
2020	0	125
2019	42	616
2018	166	0
2017	0	0
2016	0	0
Prior	0	0
Net investment in leases and loans, excluding allowance for credit losses (includes $23.2 million and $30.4 million at March 31, 2021 and December 31, 2020, respectively, related to consolidated VIEs)	208	741
Total Past Due [Member] | CVG [Member]
Amount of portfolio [Line Items]
2020	0	591
2019	172	1,448
2018	1,298	385
2017	222	34
2016	23	100
Prior	70	0
Net investment in leases and loans, excluding allowance for credit losses (includes $23.2 million and $30.4 million at March 31, 2021 and December 31, 2020, respectively, related to consolidated VIEs)	1,785	2,558
Total Past Due [Member] | CRA [Member]
Amount of portfolio [Line Items]
2020	0	0
2019	0	0
2018	0	0
2017	0	0
2016	0	0
Prior	0	0
Net investment in leases and loans, excluding allowance for credit losses (includes $23.2 million and $30.4 million at March 31, 2021 and December 31, 2020, respectively, related to consolidated VIEs)	0	0
Current [Member] | Equipment loans [Member]
Amount of portfolio [Line Items]
2020	65,850	265,036
2019	241,243	276,140
2018	246,179	138,142
2017	118,356	65,722
2016	53,855	18,805
Prior	12,952	1,615
Net investment in leases and loans, excluding allowance for credit losses (includes $23.2 million and $30.4 million at March 31, 2021 and December 31, 2020, respectively, related to consolidated VIEs)	738,435	765,460
Current [Member] | Working capital Loans [Member]
Amount of portfolio [Line Items]
2020	7,647	12,741
2019	7,950	6,528
2018	2,546	24
2017	0	0
2016	0	0
Prior	0	0
Net investment in leases and loans, excluding allowance for credit losses (includes $23.2 million and $30.4 million at March 31, 2021 and December 31, 2020, respectively, related to consolidated VIEs)	18,143	19,293
Current [Member] | CVG [Member]
Amount of portfolio [Line Items]
2020	6,612	17,065
2019	16,485	30,805
2018	27,792	13,733
2017	11,937	5,938
2016	4,618	1,659
Prior	1,208	30
Net investment in leases and loans, excluding allowance for credit losses (includes $23.2 million and $30.4 million at March 31, 2021 and December 31, 2020, respectively, related to consolidated VIEs)	68,652	69,230
Current [Member] | CRA [Member]
Amount of portfolio [Line Items]
2020	1,158	1,091
2019	0	0
2018	0	0
2017	0	0
2016	0	0
Prior	0	0
Net investment in leases and loans, excluding allowance for credit losses (includes $23.2 million and $30.4 million at March 31, 2021 and December 31, 2020, respectively, related to consolidated VIEs)	$ 1,158	$ 1,091

Allowance for Credit Losses -_3

Allowance for Credit Losses - Non-accrual leases and loans in the company's portfolio (Details) - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020
Financing Receivable, Recorded Investment, Past Due [Line Items]
Non-accrual leases and loans, end of period	$ 14,013	$ 14,289
Equipment loans [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Non-accrual leases and loans, end of period	5,254	5,543
Working capital Loans [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Non-accrual leases and loans, end of period	344	932
CVG [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Non-accrual leases and loans, end of period	$ 8,415	$ 7,814

Goodwill and Intangible Asset_2

Goodwill and Intangible Assets - Narratives (Details) - USD ($)	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Acquired Finite-Lived Intangible Assets [Line Items]
Goodwill		$ 6,700,000
Amortization of Intangible Assets	$ 200,000	200,000
Impairment of intangible assets	0
Goodwill Impairment Loss	0	$ 6,735,000
Indefinite-lived Intangible Assets	$ 0

Goodwill and Intangible Asset_3

Goodwill and Intangible Assets - Intangible assets (Detail) $ in Thousands	3 Months Ended
	Mar. 31, 2021USD ($)
Finite Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 7,350
Accumulated Amortization	1,840
Net Value	$ 5,510
Vendor Relationships [Member]
Finite Lived Intangible Assets [Line Items]
Useful Life	11 years
Gross Carrying Amount	$ 7,290
Accumulated Amortization	1,804
Net Value	$ 5,486
Corporate Trade Name [Member]
Finite Lived Intangible Assets [Line Items]
Useful Life	7 years
Gross Carrying Amount	$ 60
Accumulated Amortization	36
Net Value	$ 24

Goodwill and Intangible Asset_4

Goodwill and Intangible Assets - Amortization expense (Details) $ in Thousands	Mar. 31, 2021USD ($)
Amortization expense for the next five years [Abstract]
Remainder of 2021	$ 503
2022	671
2023	671
2024	663
2025	$ 663

Other Assets (Details)

Other Assets (Details) - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020
Other Assets [Abstract]
Accrued fees receivable	$ 2,609	$ 2,928
Prepaid expenses	2,824	2,790
Federal Reserve Bank Stock	1,711	1,711
Other	2,632	2,783
Other assets, total	$ 9,776	$ 10,212

Deposits (Details)

Deposits (Details) - USD ($)	Mar. 31, 2021	Dec. 31, 2020
Contractual Maturities of Time Deposits [Abstract]
Remainder of 2021	$ 212,240,000
2022	210,075,000
2023	117,717,000
2024	56,814,000
2025	29,087,000
Total	625,933,000	$ 729,614,000
Cash and Cash Equivalents [Line Items]
Money market deposit accounts	52,500,000
Cash FDIC Insured Amount	$ 250,000
Weighted average all-in interest rate of all deposit liabilities outstanding	1.60%
MBB Certificate of Deposit [Member]
Cash and Cash Equivalents [Line Items]
Maximum time deposit liability denomination	$ 250,000
MMDA [Member]
Cash and Cash Equivalents [Line Items]
Maximum time deposit liability denomination	$ 250,000

Debt and Financing Arrangemen_3

Debt and Financing Arrangements - Narratives (Details) - USD ($)	Mar. 31, 2021	Dec. 31, 2020	Jul. 27, 2018
Debt and Financing Arrangements [Abstract]
Term securitization 2018-1	$ 23,774,000	$ 30,800,000	$ 201,650,000
Debt collateralized	24,900,000
Debt instrument collateralized by restricted deposits	4,400,000
Federal Funds [Member] | Marlin Business Bank [Member]
Debt Instrument Terms [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity	25,000,000
Line of credit	0	$ 0
Federal Reserve Discount Window [Member] | Marlin Business Bank [Member]
Debt Instrument Terms [Line Items]
Debt Instrument, Unused Borrowing Capacity, Amount	49,700,000
Net investment in leases are pledged as collateral	$ 55,200,000

Debt and Financing Arrangemen_4

Debt and Financing Arrangements - Long-term borrowings (Details) - USD ($)	Mar. 31, 2021	Dec. 31, 2020	Jul. 27, 2018
Variable Interest Entity [Line Items]
Term securitization 2018-1	$ 23,774,000	$ 30,800,000	$ 201,650,000
Unamortized debt issuance costs	(104,000)	(135,000)
Variable Interest Entity, Primary Beneficiary [Member]
Variable Interest Entity [Line Items]
Long-term borrowings related to consolidated VIEs	$ 23,670,000	$ 30,665,000

Debt and Financing Arrangemen_5

Debt and Financing Arrangements - Term note securitization (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2021	Dec. 31, 2020	Jul. 27, 2018
Debt Instrument [Line Items]
Term note securitization	$ 23,774	$ 30,800	$ 201,650
Term Note Securitizations [Member]
Debt Instrument [Line Items]
Original coupon rate	3.05%
Class A-1 [Member]
Debt Instrument [Line Items]
Term note securitization	$ 0	0	77,400
Debt instrument maturity date	July, 2019
Original coupon rate	2.55%
Class A-2 [Member]
Debt Instrument [Line Items]
Term note securitization	$ 0	0	55,700
Debt instrument maturity date	October, 2020
Original coupon rate	3.05%
Class A-3 [Member]
Debt Instrument [Line Items]
Term note securitization	$ 0	0	36,910
Debt instrument maturity date	April, 2023
Original coupon rate	3.36%
Class B [Member]
Debt Instrument [Line Items]
Term note securitization	$ 2,534	9,560	10,400
Debt instrument maturity date	May, 2023
Original coupon rate	3.54%
Class C [Member]
Debt Instrument [Line Items]
Term note securitization	$ 11,390	11,390	11,390
Debt instrument maturity date	June, 2023
Original coupon rate	3.70%
Class D [Member]
Debt Instrument [Line Items]
Term note securitization	$ 5,470	5,470	5,470
Debt instrument maturity date	July, 2023
Original coupon rate	3.99%
Class E [Member]
Debt Instrument [Line Items]
Term note securitization	$ 4,380	$ 4,380	$ 4,380
Debt instrument maturity date	May, 2025
Original coupon rate	5.02%
2018-1 [Member]
Debt Instrument [Line Items]
Weighted average coupon rate	3.99%

Debt and Financing Arrangemen_6

Debt and Financing Arrangements - Scheduled principal and interest payments (Details) - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020	Jul. 27, 2018
Scheduled principal and interest payments on outstanding borrowings [Abstract]
Remainder of 2021	$ 15,191
Principal, 2022	8,583
Scheduled principal payments	23,774	$ 30,800	$ 201,650
Interest, Remainder of 2021	524
Interest, 2022	159
Scheduled interest payments	$ 683

Fair Value Measurements and D_3

Fair Value Measurements and Disclosures about the Fair Value of Financial Instruments - Narrative (Details) - USD ($)	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Fair Value, Assets and Liabilities Measured on Recurring Basis [Abstract]
Goodwill Impairment Loss	$ 0	$ 6,735,000
Impairment of intangible assets	0
Fair Value Assets Level 1 To Level 2 Transfers Amount	0
Fair Value, Liabilities, Level 1 to Level 2 Transfers, Amount	$ 0

Fair Value Measurements and D_4

Fair Value Measurements and Disclosures about the Fair Value of Financial Instruments - Balances Measured at Fair Value on a Recurring Basis (Details) - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	$ 12,373	$ 11,624
Asset Backed Securities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	5,192	3,719
Municipal Securities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	3,474	4,145
Mutual Fund [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	3,707	3,760
Level 1 [Member] | Fair Value, Measurements, Recurring [Member] | Asset Backed Securities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	0	0
Level 1 [Member] | Fair Value, Measurements, Recurring [Member] | Municipal Securities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	0	0
Level 1 [Member] | Fair Value, Measurements, Recurring [Member] | Mutual Fund [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	3,707	3,760
Level 2 [Member] | Fair Value, Measurements, Recurring [Member] | Asset Backed Securities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	5,192	3,719
Level 2 [Member] | Fair Value, Measurements, Recurring [Member] | Municipal Securities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	3,474	4,145
Level 2 [Member] | Fair Value, Measurements, Recurring [Member] | Mutual Fund [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	0	0
Level 3 [Member] | Fair Value, Measurements, Recurring [Member] | Asset Backed Securities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	0	0
Level 3 [Member] | Fair Value, Measurements, Recurring [Member] | Municipal Securities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	0	0
Level 3 [Member] | Fair Value, Measurements, Recurring [Member] | Mutual Fund [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	$ 0	$ 0

Fair Value Measurements and D_5

Fair Value Measurements and Disclosures about the Fair Value of Financial Instruments - Carrying amount and estimated fair value (Details) - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020	Mar. 31, 2020	Jul. 27, 2018
Assets, Fair Value Disclosure [Abstract]
Cash and Cash Equivalents	$ 110,622	$ 135,691	$ 211,070
Time deposits with banks	4,482	5,967
Restricted interest-earning deposits with banks	4,358	4,719	$ 6,474
Loans, net of allowance	797,429	825,056
Federal Reserve Bank Stock	1,711	1,711
Liabilities, Fair Value Disclosure [Abstract]
Deposits	678,331	729,614
Long-term borrowings	23,774	30,800		$ 201,650
Carrying Amount [Member]
Assets, Fair Value Disclosure [Abstract]
Cash and Cash Equivalents	110,622	135,691
Time deposits with banks	4,482	5,967
Restricted interest-earning deposits with banks	4,358	4,719
Federal Reserve Bank Stock	1,711	1,711
Liabilities, Fair Value Disclosure [Abstract]
Deposits	678,331	729,614
Long-term borrowings	23,670	30,665
Fair Value [Member]
Assets, Fair Value Disclosure [Abstract]
Cash and Cash Equivalents	110,622	135,691
Time deposits with banks	4,504	6,003
Restricted interest-earning deposits with banks	4,358	4,719
Federal Reserve Bank Stock	1,711	1,711
Liabilities, Fair Value Disclosure [Abstract]
Deposits	687,928	742,882
Long-term borrowings	$ 24,025	$ 31,114

Earnings Per Share - EPS Basic

Earnings Per Share - EPS Basic and Diluted (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Earnings Per Share, Basic [Abstract]
Net (loss) income	$ 6,851	$ (11,821)
Less: net income allocated to participating securities	(85)	0
Net income (loss) allocated to common stock	$ 6,766	$ (11,821)
Weighted average common shares outstanding	11,982,476	12,014,396
Less: Unvested restricted stock awards considered participating securities	(148,061)	(138,249)
Adjusted weighted average common shares used in computing basic EPS	11,834,415	11,876,147
Basic earnings (loss) per share	$ 0.57	$ (1)
Earnings Per Share, Diluted [Abstract]
Net income (loss) allocated to common stock	$ 6,766	$ (11,821)
Adjusted weighted average common shares used in computing basic EPS	11,834,415	11,876,147
Add: Effect of dilutive stock-based compensation awards	34,803	0
Adjusted weighted average common shares used in computing diluted EPS	11,869,218	11,876,147
Diluted earnings (loss) per share	$ 0.57	$ (1)
Antidilutive securities excluded from computation of earnings per share amount	199,193	359,035

Stockholders' Equity - Narrativ

Stockholders' Equity - Narratives (Details) $ / shares in Units, $ in Thousands	Apr. 29, 2021	Apr. 18, 2021$ / shares	Mar. 31, 2021USD ($)$ / sharesshares	Mar. 31, 2020$ / sharesshares
Regulatory Capital Requirements Miscellaneous Information [Abstract]
Percentage of transitional amounts for measurment of estimated allowance year one			25.00%
Percentage of transitional amounts for measurment of estimated allowance next two years			25.00%
Percentage of transitional amounts for measurment of estimated allowance during year three			75.00%
Cash dividends paid per share			$ 0.14	$ 0.14
Subsequent Event [Member]
Dividends Paid [Abstract]
Cash dividend declared on common stock, payable date	May 20, 2021
Cash dividend declared on common stock, date of record	May 10, 2021
Regulatory Capital Requirements Miscellaneous Information [Abstract]
Cash dividends paid per share		$ 0.14
Marlin Business Services Corp. [Member]
Regulatory Capital Requirements Miscellaneous Information [Abstract]
Total stockholders equity (regulatory) | $			$ 206,512
Total Risk Based Capital Required for Capital Adequacy to Risk Weighted Assets			0.0800
Tier One Leverage Capital Required for Capital Adequacy to Average Assets			0.0400
Total Risk Based Capital to Risk Weighted Assets			0.2508
Tier One Risk Based Capital Required for Capital Adequacy to Risk Weighted Assets			0.0600
Total Risk Based Capital Required to be Well Capitalized to Risk Weighted Assets			0.1000
Common Equity Tier One Risk Based Capital Required For Capital Adequacy To Risk Weighted Assets			0.0450
Common Equity Tier One Risk Based Capital Required To Be Well Capitalized To Risk Weighted Assets			0.0650
Marlin Business Bank [Member]
Regulatory Capital Requirements Miscellaneous Information [Abstract]
Total stockholders equity (regulatory) | $			$ 152,855
Total Risk Based Capital Required for Capital Adequacy to Risk Weighted Assets			0.08
Tier One Leverage Capital Required for Capital Adequacy to Average Assets			0.04
FDIC Agreement Capital Required To Be Well Capitalized To Risk Weighted Assets			15.00%
Total Risk Based Capital to Risk Weighted Assets			0.2029
Tier One Risk Based Capital Required for Capital Adequacy to Risk Weighted Assets			0.06
Total Risk Based Capital Required to be Well Capitalized to Risk Weighted Assets			0.10
Common Equity Tier One Risk Based Capital Required For Capital Adequacy To Risk Weighted Assets			0.045
Common Equity Tier One Risk Based Capital Required To Be Well Capitalized To Risk Weighted Assets			0.065
New Capital Conservation Buffer			2.50%
2019 Stock Repurchase Plan [Member]
Stock Repurchase [Abstract]
Stock Repurchase Program, Remaining Authorized Repurchase Amount | $			$ 4,700
Stock Repurchased During Period, Average Cost Per Share				$ 16.09
Stock Repurchased During Period, Shares | shares			0	264,470
2014 and 2019 Stock Repurchase plans [Member]
Stock Repurchase [Abstract]
Stock Repurchased During Period, Average Cost Per Share			$ 14.01	$ 13.38
Stock Repurchased During Period, Shares | shares			16,038	21,123

Stockholders' Equity - Regulato

Stockholders' Equity - Regulatory Capital Ratios (Details) $ in Thousands	Mar. 31, 2021USD ($)
Marlin Business Services Corp. [Member]
Compliance with Regulatory Capital Requirements under Banking Regulations [Line Items]
Tier One Leverage Capital	$ 206,512
Tier One Leverage Capital Required for Capital Adequacy	39,945
Tier One Leverage Capital Required to be Well Capitalized	49,931
Common Equity Tier One Risk Based Capital	206,512
Common Equity Tier One Risk Based Capital Required For Capital Adequacy	39,068
Common Equity Tier One Risk Based Capital Required To Be Well Capitalized	56,432
Tier One Risk Based Capital	206,512
Tier One Risk Based Capital Required for Capital Adequacy	52,091
Tier One Risk Based Capital Required to be Well Capitalized	69,454
Total Risk Based Capital	217,711
Total Risk Based Capital Required for Capital Adequacy	69,454
Total Risk Based Capital Required to be Well Capitalized	$ 86,818
Tier One Leverage Capital to Average Assets	0.2068
Tier One Leverage Capital Required for Capital Adequacy to Average Assets	0.0400
Tier One Leverage Capital Required to be Well Capitalized to Average Assets	0.0500
Common Equity Tier One Risk Based Capital To Risk Weighted Assets	0.2379
Common Equity Tier One Risk Based Capital Required For Capital Adequacy To Risk Weighted Assets	0.0450
Common Equity Tier One Risk Based Capital Required To Be Well Capitalized To Risk Weighted Assets	0.0650
Tier One Risk Based Capital to Risk Weighted Assets	0.2379
Tier One Risk Based Capital Required for Capital Adequacy to Risk Weighted Assets	0.0600
Tier One Risk Based Capital Required to be Well Capitalized to Risk Weighted Assets	0.0800
Total Risk Based Capital to Risk Weighted Assets	0.2508
Total Risk Based Capital Required for Capital Adequacy to Risk Weighted Assets	0.0800
Total Risk Based Capital Required to be Well Capitalized to Risk Weighted Assets	0.1000
Marlin Business Bank [Member]
Compliance with Regulatory Capital Requirements under Banking Regulations [Line Items]
Tier One Leverage Capital	$ 152,855
Tier One Leverage Capital Required for Capital Adequacy	36,316
Tier One Leverage Capital Required to be Well Capitalized	45,395
Common Equity Tier One Risk Based Capital	152,855
Common Equity Tier One Risk Based Capital Required For Capital Adequacy	36,203
Common Equity Tier One Risk Based Capital Required To Be Well Capitalized	52,294
Tier One Risk Based Capital	152,855
Tier One Risk Based Capital Required for Capital Adequacy	48,271
Tier One Risk Based Capital Required to be Well Capitalized	64,361
Total Risk Based Capital	163,253
Total Risk Based Capital Required for Capital Adequacy	64,361
Total Risk Based Capital Required to be Well Capitalized	$ 80,452
Tier One Leverage Capital to Average Assets	0.1684
Tier One Leverage Capital Required for Capital Adequacy to Average Assets	0.04
Tier One Leverage Capital Required to be Well Capitalized to Average Assets	0.0500
Common Equity Tier One Risk Based Capital To Risk Weighted Assets	0.1900
Common Equity Tier One Risk Based Capital Required For Capital Adequacy To Risk Weighted Assets	0.045
Common Equity Tier One Risk Based Capital Required To Be Well Capitalized To Risk Weighted Assets	0.065
Tier One Risk Based Capital to Risk Weighted Assets	0.1900
Tier One Risk Based Capital Required for Capital Adequacy to Risk Weighted Assets	0.06
Tier One Risk Based Capital Required to be Well Capitalized to Risk Weighted Assets	0.0800
Total Risk Based Capital to Risk Weighted Assets	0.2029
Total Risk Based Capital Required for Capital Adequacy to Risk Weighted Assets	0.08
Total Risk Based Capital Required to be Well Capitalized to Risk Weighted Assets	0.10

Subsequent Events - Narratives

Subsequent Events - Narratives (Details) $ / shares in Units, $ in Millions	Apr. 29, 2021USD ($)Number$ / shares	Apr. 18, 2021$ / shares	Mar. 31, 2021$ / shares	Mar. 31, 2020$ / shares
Subsequent Event [Line Items]
Quarterly cash dividends			$ 0.14	$ 0.14
Subsequent Event [Member]
Subsequent Event [Line Items]
Cash dividend declared on common stock, payable date	May 20, 2021
Cash dividend declared on common stock, date of record	May 10, 2021
Dividends Payable, Amount Per Share	$ 0.14
Dividends Payable | $	$ 1.7
Number of consecutive quartely cash dividends declared. | Number	39
Quarterly cash dividends		$ 0.14