The Bancorp, Inc. (TBBK) 10-Q 9 Aug 22 2022 Q2 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	6 Months Ended
	Jun. 30, 2022	Jul. 26, 2022
Document And Entity Information [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Jun. 30, 2022
Document Fiscal Period Focus	Q2
Document Transition Report	false
Entity File Number	000-51018
Entity Registrant Name	THE BANCORP, INC.
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	23-3016517
Entity Address, Address Line One	409 Silverside Road
Entity Address, City or Town	Wilmington
Entity Address, State or Province	DE
Entity Address, Postal Zip Code	19809
City Area Code	302
Local Phone Number	385-5000
Title of 12(b) Security	Common Stock, par value $1.00 per share
Trading Symbol	TBBK
Security Exchange Name	NASDAQ
Entity Filer Category	Large Accelerated Filer
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Emerging Growth Company	false
Entity Small Business	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		56,556,667
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2022
Entity Central Index Key	0001295401

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands		Jun. 30, 2022	Dec. 31, 2021
Cash and cash equivalents
Cash and due from banks		$ 12,873	$ 5,382
Interest earning deposits at Federal Reserve Bank		329,992	596,402
Total cash and cash equivalents		342,865	601,784
Investment securities, available-for-sale, at fair value		826,616	953,709
Commercial loans, at fair value (includes $0 and $61.6 million of loans held for sale at lower of cost or fair value at June 30, 2022 and December 31, 2021, respectively)		995,493	1,388,416
Loans, net of deferred loan fees and costs	[1]	4,754,697	3,747,224
Allowance for credit losses		(19,087)	(17,806)
Loans, net		4,735,610	3,729,418
Federal Home Loan Bank and Atlantic Central Bankers Bank stock		1,643	1,663
Premises and equipment, net		16,693	16,156
Accrued interest receivable		19,264	17,871
Intangible assets, net		2,248	2,447
Other real estate owned		18,873	18,873
Deferred tax asset, net		23,344	12,667
Assets held-for-sale from discontinued operations			3,268
Other assets		137,086	96,967
Total assets		7,119,735	6,843,239
Deposits
Demand and interest checking		5,394,562	5,561,365
Savings and money market		486,189	415,546
Total deposits		5,880,751	5,976,911
Securities sold under agreements to repurchase		42	42
Short-term borrowings		385,000
Senior debt		98,866	98,682
Subordinated debentures		13,401	13,401
Other long-term borrowings		39,125	39,521
Other liabilities		46,014	62,228
Total liabilities		6,463,199	6,190,785
SHAREHOLDERS' EQUITY
Common stock - authorized, 75,000,000 shares of $1.00 par value; 56,865,494 and 57,370,563 shares issued and outstanding at June 30, 2022 and December 31, 2021, respectively		56,865	57,371
Additional paid-in capital		323,774	349,686
Retained earnings		298,474	239,106
Accumulated other comprehensive (loss) income		(22,577)	6,291
Total shareholders' equity		656,536	652,454
Total liabilities and shareholders' equity		$ 7,119,735	$ 6,843,239
[1] The ending balance for loans in the unallocated column represents deferred costs and fees.

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Millions	Jun. 30, 2022	Dec. 31, 2021
ASSETS
Loans held for sale at lower of cost or fair value	$ 0	$ 61.6
SHAREHOLDERS' EQUITY
Common stock, authorized (in shares)	75,000,000	75,000,000
Common stock, par value (in dollars per share)	$ 1	$ 1
Common stock, issued (in shares)	56,865,494	57,370,563
Common stock, outstanding	56,865,494	57,370,563

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Interest income
Loans, including fees	$ 55,150	$ 49,454	$ 105,741	$ 97,358
Investment securities:
Taxable interest	5,432	7,201	10,323	16,009
Tax-exempt interest	24	25	49	53
Interest earning deposits	1,004	300	1,351	483
Total interest income	61,610	56,980	117,464	113,903
Interest expense
Deposits	5,590	1,519	7,196	3,285
Short-term borrowings	32		32	8
Senior debt	1,280	1,280	2,559	2,559
Subordinated debentures	139	112	255	225
Total interest expense	7,041	2,911	10,042	6,077
Net interest income	54,569	54,069	107,422	107,826
Provision for (reversal of) credit losses	(1,450)	(951)	3,509	(129)
Net interest income after provision for (reversal of) credit losses	56,019	55,020	103,913	107,955
Non-interest income
Net realized and unrealized gains on commercial loans, at fair value	3,682	2,579	10,517	4,575
Leasing related income	1,545	1,767	2,518	2,732
Other	350	164	470	273
Total non-interest income	27,953	25,861	56,517	49,935
Non-interest expense
Salaries and employee benefits	25,999	27,087	49,847	52,745
Depreciation and amortization	744	706	1,539	1,415
Rent and related occupancy cost	1,274	1,271	2,563	2,521
Data processing expense	1,246	1,146	2,435	2,272
Printing and supplies	102	130	188	196
Audit expense	379	391	741	754
Legal expense	1,474	2,044	2,268	4,098
Legal settlement	1,152		1,152
Amortization of intangible assets	100	100	199	199
FDIC insurance	673	2,589	1,647	4,969
Software	4,165	3,706	8,029	7,390
Insurance	1,314	1,026	2,378	1,771
Telecom and IT network communications	377	409	751	814
Consulting	260	240	563	504
Other	3,586	3,038	6,897	6,118
Total non-interest expense	42,845	43,883	81,197	85,766
Income from continuing operations before income taxes	41,127	36,998	79,233	72,124
Income tax expense	10,725	7,840	19,865	16,906
Net income from continuing operations	30,402	29,158	59,368	55,218
Discontinued operations
Income from discontinued operations before income taxes		361		237
Income tax expense		84		55
Income from discontinued operations, net of tax		277		182
Net income	$ 30,402	$ 29,435	$ 59,368	$ 55,400
Net income per share from continuing operations - basic	$ 0.54	$ 0.51	$ 1.04	$ 0.96
Net income per share from discontinued operations - basic				0.01
Net income per share - basic	0.54	0.51	1.04	0.97
Net income per share from continuing operations - diluted	0.53	0.49	1.03	0.93
Net income per share from discontinued operations - diluted				0.01
Net income per share - diluted	$ 0.53	$ 0.50	$ 1.03	$ 0.94
ACH, Card And Other Payment Processing Fees [Member]
Non-interest income
Fees	$ 2,338	$ 1,904	$ 4,322	$ 3,700
Prepaid, Debit Card And Related Fees [Member]
Non-interest income
Fees	$ 20,038	$ 19,447	$ 38,690	$ 38,655

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME [Abstract]
Net income	$ 30,402	$ 29,435	$ 59,368	$ 55,400
Securities available-for-sale:
Change in net unrealized losses during the period	(17,865)	(82)	(39,551)	(4,325)
Reclassification adjustments for losses included in income			6	7
Other comprehensive loss	(17,865)	(82)	(39,545)	(4,318)
Securities available-for-sale:
Change in net unrealized losses during the period	(4,824)	(22)	(10,679)	(1,169)
Reclassification adjustments for losses included in income			2	2
Income tax benefite related to items of other comprehensive loss	(4,824)	(22)	(10,677)	(1,167)
Other comprehensive loss, net of tax and reclassifications into net income	(13,041)	(60)	(28,868)	(3,151)
Comprehensive income	$ 17,361	$ 29,375	$ 30,500	$ 52,249

CONSOLIDATED STATEMENT OF CHANG

CONSOLIDATED STATEMENT OF CHANGES IN SHAREHOLDERS' EQUITY - USD ($) $ in Thousands	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Accumulated Other Comprehensive Income/(Loss) [Member]	Total
Balance at Dec. 31, 2020	$ 57,551	$ 377,452	$ 128,453	$ 17,708	$ 581,164
Balance, shares at Dec. 31, 2020	57,550,629
Net income			25,965		25,965
Common stock issued from option exercises, net of tax benefits	$ 61	404			465
Common stock issued from option exercises, net of tax benefits, shares	61,500
Common stock issued from restricted units, net of tax benefits	$ 230	(230)
Common stock issued from restricted units, net of tax benefits, shares	230,212
Stock-based compensation		2,261			2,261
Common stock repurchases	$ (594)	(9,406)			(10,000)
Common stock repurchases, shares	(594,428)
Other comprehensive loss net of reclassification adjustments and tax				(3,091)	(3,091)
Balance at Mar. 31, 2021	$ 57,248	370,481	154,418	14,617	596,764
Balance (in shares) at Mar. 31, 2021	57,247,913
Balance at Dec. 31, 2020	$ 57,551	377,452	128,453	17,708	581,164
Balance, shares at Dec. 31, 2020	57,550,629
Net income					55,400
Other comprehensive loss net of reclassification adjustments and tax					(3,151)
Balance at Jun. 30, 2021	$ 57,458	363,241	183,853	14,557	619,109
Balance (in shares) at Jun. 30, 2021	57,458,287
Balance at Mar. 31, 2021	$ 57,248	370,481	154,418	14,617	596,764
Balance, shares at Mar. 31, 2021	57,247,913
Net income			29,435		29,435
Common stock issued from option exercises, net of tax benefits	$ 217	547			764
Common stock issued from option exercises, net of tax benefits, shares	217,368
Common stock issued from restricted units, net of tax benefits	$ 442	(442)
Common stock issued from restricted units, net of tax benefits, shares	442,321
Stock-based compensation		2,206			2,206
Common stock repurchases	$ (449)	(9,551)			(10,000)
Common stock repurchases, shares	(449,315)
Other comprehensive loss net of reclassification adjustments and tax				(60)	(60)
Balance at Jun. 30, 2021	$ 57,458	363,241	183,853	14,557	619,109
Balance (in shares) at Jun. 30, 2021	57,458,287
Balance at Dec. 31, 2021	$ 57,371	349,686	239,106	6,291	$ 652,454
Balance, shares at Dec. 31, 2021	57,370,563				57,370,563
Net income			28,966		$ 28,966
Common stock issued from option exercises, net of tax benefits	$ 27	57			84
Common stock issued from option exercises, net of tax benefits, shares	27,818
Common stock issued from restricted units, net of tax benefits	$ 284	(284)
Common stock issued from restricted units, net of tax benefits, shares	284,040
Stock-based compensation		1,618			1,618
Common stock repurchases	$ (527)	(14,473)			(15,000)
Common stock repurchases, shares	(527,393)
Other comprehensive loss net of reclassification adjustments and tax				(15,827)	(15,827)
Balance at Mar. 31, 2022	$ 57,155	336,604	268,072	(9,536)	652,295
Balance (in shares) at Mar. 31, 2022	57,155,028
Balance at Dec. 31, 2021	$ 57,371	349,686	239,106	6,291	$ 652,454
Balance, shares at Dec. 31, 2021	57,370,563				57,370,563
Net income					$ 59,368
Common stock repurchases, shares					(1,105,319)
Other comprehensive loss net of reclassification adjustments and tax					$ (28,868)
Balance at Jun. 30, 2022	$ 56,865	323,774	298,474	(22,577)	$ 656,536
Balance (in shares) at Jun. 30, 2022	56,865,494				56,865,494
Balance at Mar. 31, 2022	$ 57,155	336,604	268,072	(9,536)	$ 652,295
Balance, shares at Mar. 31, 2022	57,155,028
Net income			30,402		30,402
Common stock issued from option exercises, net of tax benefits	$ 7	71			78
Common stock issued from option exercises, net of tax benefits, shares	7,500
Common stock issued from restricted units, net of tax benefits	$ 281	(281)
Common stock issued from restricted units, net of tax benefits, shares	280,892
Stock-based compensation		1,802			1,802
Common stock repurchases	$ (578)	(14,422)			$ (15,000)
Common stock repurchases, shares	(577,926)				(577,926)
Other comprehensive loss net of reclassification adjustments and tax				(13,041)	$ (13,041)
Balance at Jun. 30, 2022	$ 56,865	$ 323,774	$ 298,474	$ (22,577)	$ 656,536
Balance (in shares) at Jun. 30, 2022	56,865,494				56,865,494

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021
Operating activities
Net income from continuing operations	$ 59,368	$ 55,218
Net loss from discontinued operations, net of tax		182
Adjustments to reconcile net income to net cash used in operating activities
Depreciation and amortization	1,738	1,614
Provision for (reversal of) credit losses	3,509	(129)
Net amortization of investment securities discounts/premiums	951	2,358
Stock-based compensation expense	3,420	4,467
Gain on commercial loans, at fair value	(10,977)	(3,723)
Gain from discontinued operations		(1,107)
Change in fair value of commercial loans, at fair value	1,476	838
Change in fair value of derivatives	(1,016)	(1,330)
Loss on sales of investment securities	6	7
(Increase) decrease in accrued interest receivable	(1,393)	1,790
Increase in other assets	(1,561)	(11,471)
Decrease in other liabilities	(15,661)	(14,917)
Net cash provided by operating activities	39,860	33,797
Investing activities
Purchase of investment securities available-for-sale	(18,260)	(153,481)
Proceeds from redemptions and prepayments of securities available-for-sale	67,680	276,679
Sale of repossessed assets	707	792
Net increase in loans	(946,241)	(263,597)
Net decrease in discontinued loans held-for-sale		15,444
Commercial loans, at fair value drawn during the period	(20,027)	(45,643)
Payments on commercial loans, at fair value	360,475	168,748
Purchases of premises and equipment	(2,115)	(1,284)
Change in receivable from investment in unconsolidated entity		(6)
Return of investment in unconsolidated entity		6,306
Decrease in discontinued assets held-for-sale		1,817
Net cash (used in) provided by investing activities	(557,781)	5,775
Financing activities
Net (decrease) increase in deposits	(96,160)	222,652
Proceeds of short-term borrowings	385,000
Proceeds from the issuance of common stock	162	1,229
Repurchases of common stock	(30,000)	(20,000)
Net cash provided by financing activities	259,002	203,881
Net (decrease) increase in cash and cash equivalents	(258,919)	243,453
Cash and cash equivalents, beginning of period	601,784	345,515
Cash and cash equivalents, end of period	342,865	588,968
Supplemental disclosure:
Interest paid	10,030	6,555
Taxes paid	20,966	23,250
Non-cash investing and financing activities
Investment securities (redeemed) purchased and not settled	(37,432)	29,608
Transfer of loans from discontinued operations	61,580
Transfers of real estate owned from discontinued operations	17,343
Leased vehicles transferred to repossessed assets	$ 720	$ 690

Organization And Nature Of Oper

Organization And Nature Of Operations	6 Months Ended
	Jun. 30, 2022
Organization And Nature Of Operations [Abstract]
Organization And Nature Of Operations	Note 1. Organization and Nature of Operations The Bancorp, Inc., or (“the Company”), is a Delaware corporation and a registered financial holding company. Its primary subsidiary is The Bancorp Bank, or (“the Bank”), which is wholly owned by the Company. The Bank is a Delaware chartered commercial bank located in Wilmington, Delaware and is a Federal Deposit Insurance Corporation (“FDIC”) insured institution. The Bank has two primary lines of business consisting of its national specialty lending segment and its payments segment. In the national specialty lending segment, the Bank makes the following types of loans: securities-backed lines of credit (“SBLOC”) and cash value of insurance-backed lines of credit (“IBLOC”), leases (direct lease financing), Small Business Administration (“SBA”) loans and non-SBA commercial real estate (“CRE”) bridge loans. Prior to 2020, the Company generated CRE bridge loans for sale into capital markets primarily through loan securitizations which issued commercial mortgage backed securities (“CMBS”). In the third quarter of 2020, the Company decided to retain the CRE bridge loans on its balance sheet and no future securitizations are currently planned. In the third quarter of 2021, the Company resumed originating CRE bridge loans (primarily apartment buildings), after suspending the origination of such loans for most of 2020 and the first half of 2021. These new originations are classified as real estate bridge loans (“REBL”) and are accounted for at amortized cost, while prior CRE bridge loans originally generated for securitization continue to be accounted for at fair value. Additionally, in 2020, the Company began originating advisor financing loans to investment advisors for debt refinance, acquisition of other advisory firms or internal succession. While the national specialty lending segment generates the majority of the Company’s revenues, the payment segment also contributes significant revenues. In its payments segment, the Company provides payment and deposit services nationally, which include prepaid and debit card accounts, private label banking, deposit accounts to investment advisors’ customers, card payment and other payment processing services. Payment segment deposits fund the majority of the Company’s loans and securities and may be lower cost than other funding sources. Most of that segment’s revenues and deposits, in addition to SBLOC and IBLOC loans, result from relationships with third parties that market such products. Concentrations of loans and lower cost deposits result based upon the cumulative account balances generated by those third parties. Similar revenue concentrations result in prepaid, debit card and related fees. The Company and the Bank are subject to regulation by certain state and federal agencies and, accordingly, they are examined periodically by those regulatory authorities. As a consequence of the extensive regulation of commercial banking activities, the Company’s and the Bank’s businesses may be affected by state and federal legislation and regulations.

Significant Accounting Policies

Significant Accounting Policies	6 Months Ended
	Jun. 30, 2022
Significant Accounting Policies [Abstract]
Significant Accounting Policies	Note 2. Significant Accounting Policies Basis of Presentation The financial statements of the Company, as of June 30, 2022 and for the three and six month periods ended June 30, 2022 and 2021, are unaudited. Certain information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) have been condensed or omitted in this Form 10-Q pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). However, in the opinion of management, these interim financial statements include all necessary adjustments to fairly present the results of the interim periods presented. The unaudited interim consolidated financial statements should be read in conjunction with the audited financial statements included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2021 (the “2021 Form 10-K”). The results of operations for the six month period ended June 30, 2022 may not necessarily be indicative of the results of operations for the full year ending December 31, 2022. In the first quarter of 2021, the Company changed its presentation of treasury stock acquired through common stock repurchases. To simplify presentation, common stock repurchases previously shown separately as treasury stock, are now shown as reductions in common stock and additional paid-in capital. There have been no significant changes to the Significant Accounting Policies as described in the 2021 Form 10-K. The Company performed a strategic evaluation of its businesses in the third quarter of 2014 and decided to discontinue its Philadelphia commercial lending operations to focus on its specialty finance lending. The Company has since disposed of the vast majority of related loans and other real estate owned. While in the process of disposition, financial results of the commercial lending operations were presented as separate from continuing operations on the consolidated statements of operations and assets of the commercial lending operations to be disposed of were presented as assets held-for-sale on the consolidated balance sheets. As disposition efforts concluded, discontinued loans of $ 61.6 million were reclassified to loans held for investment in the first quarter of 2022. Accordingly, these loans will be accounted for as such, and included in related tables. On the December 31, 2021 consolidated balance sheet, these discontinued loans were reclassified as loans held for sale in continuing operations and included within “Commercial loans, at fair value”. Discontinued other real estate owned of $ 17.3 million which constituted the remainder of discontinued assets was reclassified to the other real estate owned caption on the balance sheet. In the first quarter of 2022 these loans were reclassified to held for investment. In the second quarter of 2022, as a result of the loan reclassification, related valuation reserves were reversed as a credit to “Net realized and unrealized gains on commercial loans, at fair value” in the consolidated statement of operations, while the allowances for credit losses and loan commitments in the consolidated balance sheet were increased through a provision for credit losses. The $ 3.5 million credit to “ Net realized and unrealized gains on commercial loans, at fair value” was offset by provisions for credit losses of $ 3.5 million with no net impact on income. Of the $ 3.5 million provision, $ 1.3 million increased the allowance for credit losses and $ 2.2 million increased the allowance for loan commitments recorded in other liabilities. These reclassification entries were made retroactive to the first quarter of 2022 and are reflected in year to date 2022 results. The Company’s non-SBA commercial real estate bridge loans, at fair value, are primarily collateralized by multi-family properties (apartment buildings), and to a lesser extent, by hotel and retail properties. These loans were originally generated for sale through securitizations. In 2020, the Company decided to retain these loans on its balance sheet as interest earning assets and has resumed originating such loans. These new originations are identified as REBL and are held for investment in the loan portfolio. Prior originations initially intended for securitizations continue to be accounted for at fair value, and are included in the balance sheet in “Commercial loans, at fair value.”

Stock-Based Compensation

Stock-Based Compensation	6 Months Ended
	Jun. 30, 2022
Stock-Based Compensation [Abstract]
Stock-Based Compensation	Note 3. Stock-based Compensation The Company recognizes compensation expense for stock options in accordance with Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 718, “Stock Based Compensation”. The expense of the option is generally measured at fair value at the grant date with compensation expense recognized over the service period, which is typically the vesting period. For grants subject to a service condition, the Company utilizes the Black-Scholes option-pricing model to estimate the fair value of each option on the date of grant. The Black-Scholes model takes into consideration the exercise price and expected life of the options, the current price of the underlying stock and its expected volatility, the expected dividends on the stock and the current risk-free interest rate for the expected life of the option. The Company’s estimate of the fair value of a stock option is based on expectations derived from historical experience and may not necessarily equate to its market value when fully vested. In accordance with ASC 718, the Company estimates the number of options for which the requisite service is expected to be rendered . At June 30, 2022, the Company had three active stock-based compensation plans. During the six months ended June 30, 2022, the Company granted 100,000 stock options with a vesting period of four years and a weighted average grant-date fair value of $ 14.01 . During the six months ended June 30, 2021, the Company granted 100,000 stock options with a vesting period of four years and a weighted average grant-date fair value of $ 8.51 . There were 35,318 common stock options exercised in the six month period ended June 30, 2022. There were 342,500 common stock options exercised in the six month period ended June 30, 2021. A summary of the Company’s stock options is presented below. Weighted average remaining Weighted average contractual Aggregate Options exercise price term (years) intrinsic value Outstanding at January 1, 2022 550,104 $ 9.67 7.17 $ 8,603,191 Granted 100,000 30.32 9.62 — Exercised ( 35,318 ) 8.84 — 808,850 Expired — — — — Forfeited ( 7,182 ) — — — Outstanding at June 30, 2022 607,604 $ 13.13 7.65 $ 4,964,364 Exercisable at June 30, 2022 266,328 $ 8.87 6.56 $ 2,835,392 The Company granted 260,693 restricted stock units (“RSUs”) in the first six months of 2022, of which 219,311 have a vesting period of three years and 41,382 have a vesting period of one year . At issuance, the 260,693 RSUs granted in the first six months of 2022 had a weighted average fair value of $ 28.61 per unit. I n the first six months of 2021, t he Company granted 313,697 RSUs of which 261,073 have a vesting period of three years and 52,624 have a vesting period of one year . At issuance, the 313,697 RSUs granted in the first six months of 2021 had a weighted average fair value of $ 18.81 per unit . A summary of the status of the Company’s RSUs is presented below. Weighted average Average remaining grant date contractual RSUs fair value term (years) Outstanding at January 1, 2022 1,030,124 $ 10.49 1.17 Granted 260,693 28.61 2.34 Vested ( 564,932 ) 10.21 — Forfeited ( 23,220 ) 13.29 — Outstanding at June 30, 2022 702,665 $ 17.52 1.48 As of June 30, 2022 , there was a total of $ 12.4 million of unrecognized compensation cost related to unvested awards under share-based plans. This cost is expected to be recognized over a weighted average period of approximately 1.6 years. Related compensation expense for the three months ended June 30, 2022 and 2021 was $ 1.8 million and $ 2.2 million, respectively. Related compensation expense for the six months ended June 30, 2022 and 2021 was $ 3.4 million and $ 4.5 million, respectively. The total issuance date fair value of RSUs vested and options exercised during the six months ended June 30, 2022 and 2021 was $ 6.0 million and $ 6.7 million, respectively. The total intrinsic value of the options exercised and RSUs vested in those respective periods was $ 14.7 million and $ 19.9 million, respectively. For the periods ended June 30, 2022 and 2021, the Company estimated the fair value of each stock option grant on the date of grant using the Black-Scholes options pricing model with the following weighted average assumptions: June 30, 2022 2021 Risk-free interest rate 1.94 % 1.19 % Expected dividend yield — — Expected volatility 45.10 % 45.61 % Expected lives (years) 6.3 6.3 Expected volatility is based on the historical volatility of the Company’s stock and peer group comparisons over the expected life of the grant. The risk-free rate for periods within the expected life of the option is based on the U.S. Treasury strip rate in effect at the time of the grant. The life of the option is based on historical factors which include the contractual term, vesting period, exercise behavior and employee terminations. In accordance with ASC 718, Stock Based Compensation , stock based compensation expense for the period ended June 30, 2022 is based on awards that are ultimately expected to vest and has been reduced for estimated forfeitures. The Company estimated forfeitures using historical data based upon the groups identified by management.

Earnings Per Share

Earnings Per Share	6 Months Ended
	Jun. 30, 2022
Earnings Per Share [Abstract]
Earnings Per Share	Note 4. Earnings Per Share The Company calculates earnings per share in accordance with ASC 260, “Earnings Per Share”. Basic earnings per share exclude dilution and are computed by dividing income available to common shareholders by the weighted average common shares outstanding during the period. Diluted earnings per share takes into account the potential dilution that could occur if securities, including stock options and RSUs or other contracts to issue common stock were exercised and converted into common stock. Stock options are dilutive if exercise prices are less than current stock prices. RSUs are dilutive because they represent grants over vesting periods which do not require employees to pay exercise prices. The dilution shown in the tables below includes the potential dilution from both stock options and RSUs. The following tables show the Company’s earnings per share for the periods presented: For the three months ended June 30, 2022 Income Shares Per share (numerator) (denominator) amount (dollars in thousands except share and per share data) Basic earnings per share Net earnings available to common shareholders $ 30,402 56,801,518 $ 0.54 Effect of dilutive securities Common stock options and restricted stock units — 652,212 ( 0.01 ) Diluted earnings per share Net earnings available to common shareholders $ 30,402 57,453,730 $ 0.53 Stock options for 407,604 shares, exercisable at prices between $ 6.87 and $ 10.45 per share, were outstanding at June 30, 2022, and included in the diluted earnings per share computation because the exercise price per share was less than the average market price . Stock options for 200,000 shares were anti-dilutive and not included in the earnings per share calculation. For the six months ended June 30, 2022 Income Shares Per share (numerator) (denominator) amount (dollars in thousands except share and per share data) Basic earnings per share Net earnings available to common shareholders $ 59,368 56,962,000 $ 1.04 Effect of dilutive securities Common stock options and restricted stock units — 810,538 ( 0.01 ) Diluted earnings per share Net earnings available to common shareholders $ 59,368 57,772,538 $ 1.03 Stock options for 507,604 shares, exercisable at prices between $ 6.87 and $ 18.81 per share, were outstanding at June 30, 2022, and included in the diluted earnings per share computation because the exercise price per share was less than the average market price . Stock options for 100,000 shares were anti-dilutive and not included in the earnings per share calculation. For the three months ended June 30, 2021 Income Shares Per share (numerator) (denominator) amount (dollars in thousands except share and per share data) Basic earnings per share from continuing operations Net earnings available to common shareholders $ 29,158 57,230,576 $ 0.51 Effect of dilutive securities Common stock options and restricted stock units — 1,792,349 ( 0.02 ) Diluted earnings per share Net earnings available to common shareholders $ 29,158 59,022,925 $ 0.49 For the three months ended June 30, 2021 Income Shares Per share (numerator) (denominator) amount (dollars in thousands except share and per share data) Basic earnings per share from discontinued operations Net earnings available to common shareholders $ 277 57,230,576 $ — Effect of dilutive securities Common stock options and restricted stock units — 1,792,349 — Diluted earnings per share Net earnings available to common shareholders $ 277 59,022,925 $ — For the three months ended June 30, 2021 Income Shares Per share (numerator) (denominator) amount (dollars in thousands except share and per share data) Basic earnings per share Net earnings available to common shareholders $ 29,435 57,230,576 $ 0.51 Effect of dilutive securities Common stock options and restricted stock units — 1,792,349 ( 0.01 ) Diluted earnings per share Net earnings available to common shareholders $ 29,435 59,022,925 $ 0.50 Notes: The total of diluted earnings per share from continuing and discontinued operations does not equal diluted earnings per share due to rounding. In 2022, after reclassification of discontinued assets to contuing operations, there was no further income or expense for discontinued operations. Stock options for 819,104 shares, exercisable at prices between $ 6.75 and $ 18.81 per share, were outstanding at June 30, 2021, and included in the dilutive earnings per share computation. Stock options for 100,000 shares were anti-dilutive and not included in the earnings per share calculation. For the six months ended June 30, 2021 Income Shares Per share (numerator) (denominator) amount (dollars in thousands except share and per share data) Basic earnings per share from continuing operations Net earnings available to common shareholders $ 55,218 57,232,557 $ 0.96 Effect of dilutive securities Common stock options and restricted stock units — 1,854,399 ( 0.03 ) Diluted earnings per share Net earnings available to common shareholders $ 55,218 59,086,956 $ 0.93 For the six months ended June 30, 2021 Income Shares Per share (numerator) (denominator) amount (dollars in thousands except share and per share data) Basic earnings per share from discontinued operations Net earnings available to common shareholders $ 182 57,232,557 $ 0.01 Effect of dilutive securities Common stock options and restricted stock units — 1,854,399 — Diluted earnings per share Net earnings available to common shareholders $ 182 59,086,956 $ 0.01 For the six months ended June 30, 2021 Income Shares Per share (numerator) (denominator) amount (dollars in thousands except share and per share data) Basic earnings per share Net earnings available to common shareholders $ 55,400 57,232,557 $ 0.97 Effect of dilutive securities Common stock options and restricted stock units — 1,854,399 ( 0.03 ) Diluted earnings per share Net earnings available to common shareholders $ 55,400 59,086,956 $ 0.94 Stock options for 819,104 shares, exercisable at prices between $ 6.75 and $ 18.81 per share, were outstanding at June 30, 2021, and included in the dilutive earnings per share computation. Stock options for 100,000 shares were anti-dilutive and not included in the earnings per share calculation.

Investment Securities

Investment Securities	6 Months Ended
	Jun. 30, 2022
Investment Securities [Abstract]
Investment Securities	Note 5. Investment Securities The amortized cost, gross unrealized gains and losses, and fair values of the Company’s investment securities classified as available-for-sale at June 30, 2022 and December 31, 2021 are summarized as follows (in thousands): Available-for-sale June 30, 2022 Gross Gross Amortized unrealized unrealized Fair cost gains losses value U.S. Government agency securities $ 29,598 $ 32 $ ( 893 ) $ 28,737 Asset-backed securities * 356,788 — ( 10,889 ) 345,899 Tax-exempt obligations of states and political subdivisions 3,559 18 ( 16 ) 3,561 Taxable obligations of states and political subdivisions 45,723 116 ( 526 ) 45,313 Residential mortgage-backed securities 160,885 172 ( 5,693 ) 155,364 Collateralized mortgage obligation securities 49,793 1 ( 842 ) 48,952 Commercial mortgage-backed securities 201,317 — ( 8,448 ) 192,869 Corporate debt securities 10,000 — ( 4,079 ) 5,921 $ 857,663 $ 339 $ ( 31,386 ) $ 826,616 June 30, 2022 Gross Gross Amortized unrealized unrealized Fair * Asset-backed securities as shown above cost gains losses value Federally insured student loan securities $ 20,010 $ — $ ( 169 ) $ 19,841 Collateralized loan obligation securities 336,778 — ( 10,720 ) 326,058 $ 356,788 $ — $ ( 10,889 ) $ 345,899 Available-for-sale December 31, 2021 Gross Gross Amortized unrealized unrealized Fair cost gains losses value U.S. Government agency securities $ 36,182 $ 1,167 $ ( 47 ) $ 37,302 Asset-backed securities * 360,332 327 ( 241 ) 360,418 Tax-exempt obligations of states and political subdivisions 3,559 172 — 3,731 Taxable obligations of states and political subdivisions 45,984 2,422 — 48,406 Residential mortgage-backed securities 179,778 4,804 ( 281 ) 184,301 Collateralized mortgage obligation securities 60,778 1,083 — 61,861 Commercial mortgage-backed securities 248,599 4,106 ( 1,629 ) 251,076 Corporate debt securities 10,000 — ( 3,386 ) 6,614 $ 945,212 $ 14,081 $ ( 5,584 ) $ 953,709 December 31, 2021 Gross Gross Amortized unrealized unrealized Fair * Asset-backed securities as shown above cost gains losses value Federally insured student loan securities $ 22,518 $ 13 $ ( 73 ) $ 22,458 Collateralized loan obligation securities 337,814 314 ( 168 ) 337,960 $ 360,332 $ 327 $ ( 241 ) $ 360,418 Investments in Federal Home Loan Bank (“FHLB”) and Atlantic Central Bankers Bank stock are recorded at cost and amounted to $ 1.6 million and $ 1.7 million at June 30, 2022 and December 31, 2021, respectively. The amount of FHLB stock required to be held is based on the amount of borrowings, and after repayment thereof, the stock may be redeemed. The amortized cost and fair value of the Company’s investment securities at June 30, 2022, by contractual maturity, are shown below (in thousands). Expected maturities may differ from contractual maturities because borrowers have the right to call or prepay obligations with or without call or prepayment penalties. Available-for-sale Amortized Fair cost value Due before one year $ 22,045 $ 22,040 Due after one year through five years 147,226 144,670 Due after five years through ten years 241,267 234,669 Due after ten years 447,125 425,237 $ 857,663 $ 826,616 At June 30, 2022 and December 31, 2021, no investment securities were encumbered through pledging or otherwise, as borrowings were collateralized with loans. Fair values of available-for-sale securities are based on the fair market values supplied by a third-party market data provider, or where such third-party market data is not available, fair values are based on discounted cash flows. The third-party market data provider uses a pricing matrix which it creates daily, taking into consideration actual trade data, projected prepayments, and when relevant, projected credit defaults and losses. The table below indicates the length of time individual securities had been in a continuous unrealized loss position at June 30, 2022 (dollars in thousands): Available-for-sale Less than 12 months 12 months or longer Total Number of securities Fair Value Unrealized losses Fair Value Unrealized losses Fair Value Unrealized losses Description of Securities U.S. Government agency securities 12 $ 24,453 $ ( 857 ) $ 2,434 $ ( 36 ) $ 26,887 $ ( 893 ) Asset-backed securities 59 252,857 ( 7,312 ) 93,042 ( 3,577 ) 345,899 ( 10,889 ) Tax-exempt obligations of states and political subdivisions 1 1,143 ( 16 ) — — 1,143 ( 16 ) Taxable obligations of states and political subdivisions 21 36,616 ( 526 ) — — 36,616 ( 526 ) Residential mortgage-backed securities 131 135,304 ( 5,227 ) 5,324 ( 466 ) 140,628 ( 5,693 ) Collateralized mortgage obligation securities 20 48,815 ( 842 ) — — 48,815 ( 842 ) Commercial mortgage-backed securities 42 155,933 ( 4,190 ) 36,935 ( 4,258 ) 192,868 ( 8,448 ) Corporate debt securities 1 — — 5,921 ( 4,079 ) 5,921 ( 4,079 ) Total unrealized loss position investment securities 287 $ 655,121 $ ( 18,970 ) $ 143,656 $ ( 12,416 ) $ 798,777 $ ( 31,386 ) The table below indicates the length of time individual securities had been in a continuous unrealized loss position at December 31, 2021 (dollars in thousands): Available-for-sale Less than 12 months 12 months or longer Total Number of securities Fair Value Unrealized losses Fair Value Unrealized losses Fair Value Unrealized losses Description of Securities U.S. Government agency securities 2 $ — $ — $ 2,700 $ ( 47 ) $ 2,700 $ ( 47 ) Asset-backed securities 42 243,598 ( 235 ) 1,197 ( 6 ) 244,795 ( 241 ) Residential mortgage-backed securities 30 21,640 ( 159 ) 5,160 ( 122 ) 26,800 ( 281 ) Commercial mortgage-backed securities 12 3,334 ( 43 ) 91,355 ( 1,586 ) 94,689 ( 1,629 ) Corporate debt securities 1 — — 6,614 ( 3,386 ) 6,614 ( 3,386 ) Total unrealized loss position investment securities 87 $ 268,572 $ ( 437 ) $ 107,026 $ ( 5,147 ) $ 375,598 $ ( 5,584 ) The Company owns one single issuer trust preferred security issued by an insurance company. The security is not rated by any bond rating service. At June 30, 2022, it had a book value of $ 10.0 million and a fair value of $ 5.9 million. This security is presented in the corporate debt securities classification in the tables above. The Company has evaluated the securities in the above tables as of June 30, 2022 and has concluded that no ne of these securities required an allowance for credit loss. The Company evaluates whether an allowance for credit loss is required by considering primarily the following factors: (a) the extent to which the fair value is less than the amortized cost of the security, (b) changes in the financial condition, credit rating and near-term prospects of the issuer, (c) whether the issuer is current on contractually obligated interest and principal payments, (d) changes in the financial condition of the security’s underlying collateral and (e) the payment structure of the security. The Company’s determination of the best estimate of expected future cash flows, which is used to determine the credit loss amount, is a quantitative and qualitative process that incorporates information received from third-party sources along with internal assumptions and judgments regarding the future performance of the security. The Company concluded that the securities that are in an unrealized loss position are in a loss position because of changes in market interest rates after the securities were purchased. The Company’s unrealized loss for other debt securities, which include one single issuer trust preferred security, is primarily related to general market conditions, including a lack of liquidity in the market. The severity of the impact of fair value in relation to the carrying amounts of the individual investments is consistent with market developments. The Company’s analysis of each investment is performed at the security level. As a result of its review, the Company concluded that an allowance was not required to recognize credit losses.

Loans

Loans	6 Months Ended
	Jun. 30, 2022
Loans [Abstract]
Loans	Note 6. Loans The Company has several lending lines of business including: small business comprised primarily of SBA loans; direct lease financing primarily for commercial vehicles and to a lesser extent equipment; SBLOC collateralized by marketable securities; IBLOC collateralized by the cash value of eligible life insurance policies; and investment advisor financing for purposes of debt refinance, acquisition of another firm or internal succession. Prior to 2020, the Company also originated commercial real estate bridge loans for sale into securitizations. At origination, the Company elected fair value treatment for these loans as they were originally held-for-sale, to better reflect the economics of the transactions. Currently, the Company intends to hold these loans on its balance sheet, and thus no longer accounts for these loans as held-for-sale. The Company continues to present these loans at fair value. At June 30, 2022, the fair value of these loans was $ 995.5 million, and the unpaid principal balance was $ 999.9 million. Included in “Net realized and unrealized gains (losses) on commercial loans, at fair value” in the consolidated statements of operations were changes in the fair value of such loans. For the six months ended June 30, 2022, net unrealized losses recognized for such changes in fair value were $ 1.5 million, which reflected $ 650,000 of loss attributable to credit weaknesses. For the six months ended June 30, 2021, unrealized losses recognized for such changes in fair value were $ 478,000 of which $ 246,000 was attributable to credit weaknesses. In the third quarter of 2021, the Company resumed the origination of such loans which it also intends to hold for investment and which are accounted for at amortized cost. They are captioned as REBLs as they are transitional commercial mortgage loans which are made to improve and rehabilitate existing properties which already have cash flow. The Bank pledged the majority of its loans held for investment at amortized cost and commercial loans at fair value to either the Federal Home Loan Bank or the Federal Reserve Bank for lines of credit with those institutions. The Federal Home Loan Bank line is periodically utilized to manage liquidity, but the Federal Reserve line has not generally been used. However, in light of the impact of the COVID-19 pandemic, the Federal Reserve has encouraged banks to utilize their lines to maximize the amount of funding available for credit markets. Accordingly, the Bank has periodically borrowed against its Federal Reserve line on an overnight basis. The amount of loans pledged varies and the collateral may be unpledged at any time to the extent the collateral exceeds advances. The lines are maintained consistent with the Bank’s liquidity policy which maximizes potential liquidity. At June 30, 2022, $ 1.92 billion of loans were pledged to the Federal Reserve and $ 1.46 billion of loans were pledged to the Federal Home Loan Bank. At June 30, 2022, there was $ 385.0 million outstanding against the Federal Reserve line collateral and $ 0 outstanding against the Federal Home Loan Bank line. Prior to 2020, the Company sponsored the structuring of commercial mortgage loan securitizations, and in 2020, the Company decided not to pursue additional securitizations. The loans previously sold to the commercial mortgage-backed securitizations were transitional commercial mortgage loans made to improve and rehabilitate existing properties which already have cash flow. Servicing rights were not retained. Each of the securitizations is considered a variable interest entity of which the Company is not the primary beneficiary. Further, true sale accounting has been applicable to each of the securitizations, as supported by a review performed by an independent third-party consultant. In each of the securitizations, the Company obtained a tranche of certificates which are accounted for as available-for-sale debt securities. The securities were recorded at fair value at acquisition, which value was confirmed by an independent third-party based on the discounted cash flow method using unobservable (level 3) inputs. Of the six securities resulting from our securitizations all have been repaid except that from CRE-2. As of June 30, 2022, the principal balance of the security owned by the Company issued by CRE-2 was $ 12.6 million. Repayment is expected from the workout or disposition of commercial real estate collateral, after repayment of more senior tranches. The remaining collateral consists of four loans, three backed by retail properties and one backed by an office complex. In addition to the repayment of the single performing retail loan for $ 8.0 million, the servicer is utilizing 2021 appraised values totaling $ 32.6 million for the foreclosed property on the remaining two retail properties. The office building loan matured on June 1, 2022, and subject to verification from a recently ordered appraisal, a broker’s indication of value for that collateral was $ 20.9 million. The $ 53.5 million total estimated collateral value of these three defaulted loans, compares to $ 60.7 million to be repaid on those loans. We expect that the $ 7.2 million deficiency will be absorbed by the two tranches subordinate to the Company’s security, which total $ 31.4 million. After those tranches absorb the deficiency, 41.1 % protection will remain in those subordinate tranches. However, any future reappraisals could result in further decreases in collateral valuation. While available information indicates that the value of existing collateral will be adequate to repay the Company’s security, there can be no assurance that such valuations will be realized upon property liquidations, and that deficiencies will not exceed the 41.1 % remaining credit support. The Company analyzes credit risk prior to making loans on an individual loan basis. The Company considers relevant aspects of the borrowers’ financial position and cash flow, past borrower performance, management’s knowledge of market conditions, collateral and the ratio of loan amounts to estimated collateral value in making its credit determinations. Major classifications of loans, excluding commercial loans at fair value, are as follows (in thousands): June 30, December 31, 2022 2021 SBL non-real estate $ 112,854 $ 147,722 SBL commercial mortgage 425,219 361,171 SBL construction 27,042 27,199 Small business loans 565,115 536,092 Direct lease financing 583,086 531,012 SBLOC / IBLOC * 2,274,256 1,929,581 Advisor financing ** 155,235 115,770 Real estate bridge loans 1,106,875 621,702 Other loans *** 63,514 5,014 4,748,081 3,739,171 Unamortized loan fees and costs 6,616 8,053 Total loans, including unamortized loan fees and costs $ 4,754,697 $ 3,747,224 June 30, December 31, 2022 2021 SBL loans, including costs net of deferred fees of $ 6,444 and $ 5,345 for June 30, 2022 and December 31, 2021, respectively $ 571,559 $ 541,437 SBL loans included in commercial loans, at fair value 168,579 199,585 Total small business loans **** $ 740,138 $ 741,022 * Securities Backed Lines of Credit, or SBLOC, are collateralized by marketable securities, while Insurance Backed Lines of Credit, or IBLOC, are collateralized by the cash surrender value of insurance policies. At June 30, 2022 and December 31, 2021, respectively, IBLOC loans amounted to $ 1.02 billion and $ 788.3 million. ** In 2020 the Company began originating loans to investment advisors for purposes of debt refinance, acquisition of another firm or internal succession. Maximum loan amounts are subject to loan-to-value ratios of 70 %, based on third-party business appraisals, but may be increased depending upon the debt service coverage ratio. Personal guarantees and blanket business liens are obtained as appropriate. *** Includes demand deposit overdrafts reclassified as loan balances totaling $ 170,000 and $ 322,000 at June 30, 2022 and December 31, 2021, respectively. Estimated overdraft charge-offs and recoveries are reflected in the allowance for credit losses and have been immaterial . **** The small business loans held at fair value are comprised of the government guaranteed portion of SBA 7a loans at the dates indicated. A reduction in SBL non-real estate from $ 122.4 million to $ 112.9 million in the second quarter of 2022 resulted primarily from U.S. government repayments of Paycheck Protection Program (“PPP”) loans authorized by The Consolidated Appropriations Act, 2021. PPP loans totaled $ 10.3 million at June 30, 2022 and $ 23.7 million at March 31, 2022, respectively. The following table provides information about loans individually evaluated for credit loss at June 30, 2022 and December 31, 2021 (in thousands): June 30, 2022 Recorded investment Unpaid principal balance Related allowance Average recorded investment Interest income recognized Without an allowance recorded SBL non-real estate $ 244 $ 3,700 $ — $ 394 $ 4 SBL commercial mortgage — — — 75 — Direct lease financing — — — 87 — Consumer - home equity 307 307 — 313 4 With an allowance recorded SBL non-real estate 926 926 ( 593 ) 1,407 5 SBL commercial mortgage 1,423 1,423 ( 365 ) 867 — SBL construction 710 710 ( 34 ) 710 — Other loans 4,159 4,159 ( 31 ) 4,159 52 Total SBL non-real estate 1,170 4,626 ( 593 ) 1,801 9 SBL commercial mortgage 1,423 1,423 ( 365 ) 942 — SBL construction 710 710 ( 34 ) 710 — Direct lease financing — — — 87 — Other loans 4,159 4,159 ( 31 ) 4,159 52 Consumer - home equity 307 307 — 313 4 $ 7,769 $ 11,225 $ ( 1,023 ) $ 8,012 $ 65 December 31, 2021 Recorded investment Unpaid principal balance Related allowance Average recorded investment Interest income recognized Without an allowance recorded SBL non-real estate $ 409 $ 3,414 $ — $ 412 $ 5 SBL commercial mortgage 223 246 — 1,717 — Direct lease financing 254 254 — 430 — Consumer - home equity 320 320 — 458 8 With an allowance recorded SBL non-real estate 1,478 1,478 ( 829 ) 2,267 13 SBL commercial mortgage 589 589 ( 115 ) 2,634 — SBL construction 710 710 ( 34 ) 711 — Direct lease financing — — — 132 — Consumer - other — — — 5 — Total SBL non-real estate 1,887 4,892 ( 829 ) 2,679 18 SBL commercial mortgage 812 835 ( 115 ) 4,351 — SBL construction 710 710 ( 34 ) 711 — Direct lease financing 254 254 — 562 — Consumer - other — — — 5 — Consumer - home equity 320 320 — 458 8 $ 3,983 $ 7,011 $ ( 978 ) $ 8,766 $ 26 The l oan r eview department recommend s n on-accrual status for loans to the surveillance committee, where interest income appears to be uncollectible or a protracted delay in collection becomes evident. The surveillance committee further vets and approves the non-accrual status. The following table summarizes non-accrual loans with and without an allowance for credit losses (“ACL”) as of the periods indicated (in thousands): June 30, 2022 December 31, 2021 Non-accrual loans with a related ACL Non-accrual loans without a related ACL Total non-accrual loans Total non-accrual loans SBL non-real estate $ 792 $ 103 $ 895 $ 1,313 SBL commercial mortgage 1,423 — 1,423 812 SBL construction 710 — 710 710 Direct leasing — — — 254 Consumer - home equity — 63 63 72 Other loans 607 — 607 — $ 3,532 $ 166 $ 3,698 $ 3,161 The Company had $ 18.9 million of other real estate owned at June 30, 2022 and $ 18.9 million of other real estate owned at December 31, 2021. The following table summarizes the Company’s non-accrual loans, loans past due 90 days or more, and other real estate owned at June 30, 2022 and December 31, 2021, respectively: June 30, December 31, 2022 2021 (in thousands) Non-accrual loans SBL non-real estate $ 895 $ 1,313 SBL commercial mortgage 1,423 812 SBL construction 710 710 Direct leasing — 254 Other loans 607 — Consumer - home equity 63 72 Total non-accrual loans 3,698 3,161 Loans past due 90 days or more and still accruing 4,848 461 Total non-performing loans 8,546 3,622 Other real estate owned 18,873 18,873 Total non-performing assets $ 27,419 $ 22,495 Interest which would have been earned on loans classified as non-accrual for the six months ended June 30, 2022 and 2021, was $ 68,000 and $ 172,000 , respectively. No income on non-accrual loans was recognized during the six months ended June 30, 2022. In the six months ended June 30, 2022 and 2021 a total of $ 198,000 and $ 36,000 , respectively, was reversed from interest income, which represented interest accrued on loans placed into non-accrual status during the period. The Company’s loans that were modified as of June 30, 2022 and December 31, 2021 and considered troubled debt restructurings are as follows (dollars in thousands): June 30, 2022 December 31, 2021 Number Pre-modification recorded investment Post-modification recorded investment Number Pre-modification recorded investment Post-modification recorded investment SBL non-real estate 9 $ 665 $ 665 9 $ 1,231 $ 1,231 SBL commercial mortgage 1 835 835 — — — Other loans 1 3,552 3,552 — — — Consumer - home equity 1 244 244 1 248 248 Total (1) 12 $ 5,296 $ 5,296 10 $ 1,479 $ 1,479 (1) Troubled debt restructurings include non-accrual loans of $ 1.2 million and $ 656,000 at June 30, 2022 and December 31, 2021, respectively. The balances below provide information as to how the loans were modified as troubled debt restructuring loans as of June 30, 2022 and December 31, 2021 (in thousands): June 30, 2022 December 31, 2021 Adjusted interest rate Extended maturity Combined rate and maturity Adjusted interest rate Extended maturity Combined rate and maturity SBL non-real estate $ — $ — $ 665 $ — $ — $ 1,231 SBL commercial mortgage — — 835 — — — Other loans — — 3,552 — — — Consumer - home equity — — 244 — — 248 Total (1) $ — $ — $ 5,296 $ — $ — $ 1,479 (1) Troubled debt restructurings include non-accrual loans of $ 1.2 million and $ 656,000 at June 30, 2022 and December 31, 2021, respectively. The Company had no commitments to extend additional credit to loans classified as troubled debt restructurings as of June 30, 2022 or December 31, 2021. When loans are classified as troubled debt restructurings, the Company estimates the value of underlying collateral and repayment sources. A specific reserve in the allowance for credit losses is established if the collateral valuation, less estimated disposition costs, is lower than the recorded loan value. The amount of the specific reserve serves to increase the provision for credit losses in the quarter the loan is classified as a troubled debt restructuring . As of June 30, 2022 , there were 12 troubled debt restructured loans with a balance of $ 5.3 million which had specific reserves of $ 609,000 . As of December 31, 2021, there were 10 troubled debt restructured loans with a balance of $ 1.5 million which had specific reserves of $ 476,000 . Substantially all of these reserves related to the non-guaranteed portion of SBA loans for start-up businesses. The following table summarizes loans that were restructured within the 12 months ended June 30, 2022 that have subsequently defaulted (in thousands): June 30, 2022 Number Pre-modification recorded investment SBL non-real estate 1 $ 334 Total 1 $ 334 Management estimates the allowance for credit losses using relevant available internal and external historical loan performance information, current economic conditions, and reasonable and supportable forecasts. Historical credit loss experience provides the initial basis for the estimation of expected credit losses over the estimated remaining life of the loans. The methodology used in the estimation of the allowance, which is performed at least quarterly, is designed to be responsive to changes in portfolio credit quality and the impact of current and future economic conditions on loan performance. The review of the appropriateness of the allowance is performed by the Chief Credit Officer and presented to the Audit Committee of the Company’s Board of Directors for their review. With the exception of SBLOC and IBLOC, which utilize probability of loss/loss given default, and the other loan category, which uses discounted cash flow to determine a reserve, the allowances for other categories are determined by establishing reserves on loan pools with similar risk characteristics based on a lifetime loss-rate model, or vintage analysis, as described in the following paragraph. Loans that do not share risk characteristics are evaluated on an individual basis. If foreclosure is believed to be probable or repayment is expected from the sale of the collateral, a reserve for deficiency is established within the allowance. Those reserves are estimated based on the difference between loan principal and the estimated fair value of the collateral, adjusted for estimated disposition costs. Except for SBLOC, IBLOC and other loans as noted above, for purposes of determining the pool-basis reserve, the loans not assigned an individual reserve are segregated by product type, to recognize differing risk characteristics within portfolio segments, and an average historical loss rate is calculated for each product type. Loss rates are computed by classifying net charge-offs by year of loan origin, and dividing into total originations for that specific year. This methodology is referred to as vintage analysis. The average loss rate is then projected over the estimated remaining loan lives unique to each loan pool, to determine estimated lifetime losses. For SBLOC and IBLOC, since losses have not been incurred, probability of loss/loss given default considerations are utilized. For the other loan category discounted cash flow is utilized to determine a reserve. For all loan pools the Company considers the need for an additional allowance based upon qualitative factors such as the Company’s current loan performance statistics as determined by pool. These qualitative factors are intended to account for forward looking expectations over a twelve to eighteen month period not reflected in historical loss rates and otherwise unaccounted for in the quantitative process. Accordingly, such factors may increase or decrease the allowance compared to historical loss rates as the Company’s forward looking expectations change. Aside from the qualitative adjustments to account for forward looking expectations of loss over a twelve to eighteen month projection period, the balance of the allowance reverts directly to the Company’s quantitative analysis derived from its historical loss rates. A similar process is employed to calculate an allowance assigned to off-balance sheet commitments, which are comprised of unfunded loan commitments and letters of credit. That allowance for unfunded commitments is recorded in other liabilities. Even though portions of the allowance may be allocated to loans that have been individually measured for credit deterioration, the entire allowance is available for any credit that, in management’s judgment, should be charged off . The Company ranks its qualitative factors in five levels: minimal, low, moderate, moderate-high and high risk. The individual qualitative factors for each portfolio segment have their own scale based on an analysis of that segment. A high risk ranking has the greatest impact on the allowance calculation with each level below having a lesser impact on a sliding scale . The qualitative factors used for each portfolio are described below in the description of each portfolio segment. When the Compan y adopted CECL as of January 1, 2020, the management assumption was that some degree of economic slowdown should be considered over the next eighteen months. That belief reflected the length of the current economic expansion and the relatively high level of unsustainable U.S. government deficit spending. Accordingly, certain of the Company’s qualitative factors were set at moderate as of January 1, 2020. Based on the uncertainty as to how the COVID-19 pandemic would impact the Company’s loan pools, the Company increased other qualitative factors to moderate and moderate high in 2020. In the second quarter of 2021, the Company reassessed these factors and reversed increases to moderate-high for certain pools, based upon increased vaccination rates and significant reopening of the economy. As a result of continuing economic uncertainty in 2022, including heightened inflation and increased risks of recession, the qualitative factors were maintained at their original levels, which had been set in anticipation of a downturn. The potential impact of heightened inflation was also considered by line of business heads, credit leadership and other staff. Two areas were identified which might be specifically impacted. First, Federal Reserve rate increases will directly increase a real estate bridge loan sponsors’ floating rate borrowing costs, and may also impair repayment ability in the future. However, rising rents in the multifamily sector provide a significant risk mitigant to that portfolio which consists primarily of apartment buildings. Second , i nflation in fuel prices poses a risk to the Company’s vehicle fleet leases, specifically for less fuel efficient vehicles for which demand and values may decrease. However, vehicle shortages have resulted in higher vehicle prices, a condition estimated to persist in a twelve to eighteen month time frame. The economic qualitative factor is based on the estimated impact of economic conditions on the loan pools, as distinguished from the economic factors themselves, for the following reasons. The Company has not experienced charge-offs for either real estate bridge lending or similarly underwritten loans in its predecessor commercial loans, at fair value portfolio, despite stressed economic conditions. Additionally, there have been no losses for multi-family (apartment buildings) in the Company’s securitizations. Accordingly, the estimated credit losses for this pool were derived purely from industry loss information for multi-family housing. The estimated reserve on the multi-family portfolio is currently derived from that industry qualitative factor. Similarly, the Company’s charge-offs have been virtually non-existent for SBLOC and IBLOC notwithstanding stressed economic periods. Investment advisor loans were first offered in 2020 with limited performance history. For investment advisor loans, the nature of the underlying ultimate repayment source was considered, namely the fee-based advisory income streams resulting from investment portfolios under management and the impact changes in economic conditions would have on those payment streams. Additionally, the Company’s charge-off histories for small business loans, primarily SBA, and leases have not correlated with economic conditions, including trends in unemployment. While specific economic factors did not correlate with actual historical losses, multiple economic factors are considered. For the non-guaranteed portion of SBA loans, leases, real estate bridge lending and investment advisor financing the Company’s loss forecasting analysis included a review of industry statistics. However, the Company’s own charge-off history and average life estimates, for categories in which the Company has experienced charge-offs, was the primary quantitatively derived element in the forecasts. The qualitative component results from management’s qualitative assessments . In the second quarter of 2022, the Company adjusted its collateral qualitative factor for small business loans downward to account for a greater percentage of government guaranteed balances in applicable pools as compared to prior periods. Additionally, in the second quarter of 2022, allowances on credit deteriorated loans were reduced. The largest reduction was $ 1.0 million which resulted when single family units from a construction loan were sold for higher than expected prices. That loan had been included in discontinued loans prior to first quarter 2022, when discontinued assets were reclassified to continuing operations. The Company no longer engages in new construction residential lending. Below are the portfolio segments used to pool loans with similar risk characteristics and align with the Company’s methodology for measuring expected credit losses. These pools have similar risk and collateral characteristics, and certain of these pools are broken down further in determining and applying the vintage loss estimates previously discussed. For instance, within the direct lease financing pool, government and public institution leases are considered separately. Additionally, the Company evaluates its loans under an internal loan risk rating system as a means of identifying problem loans. The special mention classification indicates weaknesses that may, if not cured, threaten the borrower’s future repayment ability. A substandard classification reflects an existing weakness indicating the possible inadequacy of net worth and other repayment sources. These classifications are used both by regulators and peers, as they have been correlated with an increased probability of credit losses. A summary of the Company’s primary portfolio pools and loans accordingly classified, by year of origination, at June 30, 2022 and December 31, 2021 are as follows (in thousands): As of June 30, 2022 2022 2021 2020 2019 2018 Prior Revolving loans at amortized cost Total SBL non real estate Non-rated* $ 2,393 $ 11,696 $ 340 $ — $ — $ — $ — $ 14,429 Pass 11,600 30,975 14,783 7,802 8,092 10,543 — 83,795 Special mention — — — — 624 474 — 1,098 Substandard — — 336 190 1 645 — 1,172 Total SBL non-real estate 13,993 42,671 15,459 7,992 8,717 11,662 — 100,494 SBL commercial mortgage Non-rated 17,496 — — — — — — 17,496 Pass 47,626 97,919 56,012 70,795 47,000 78,617 — 397,969 Special mention — — 141 1,853 — 659 — 2,653 Substandard — — — — 834 589 — 1,423 Total SBL commercial mortgage 65,122 97,919 56,153 72,648 47,834 79,865 — 419,541 SBL construction Non-rated 198 — — — — — — 198 Pass — 11,247 12,461 2,426 — — — 26,134 Substandard — — — — — 710 — 710 Total SBL construction 198 11,247 12,461 2,426 — 710 — 27,042 Direct lease financing Non-rated 49,240 38,489 10,581 1,482 706 237 — 100,735 Pass 142,813 159,899 111,638 42,770 17,085 5,247 — 479,452 Special mention 29 — — — 10 8 — 47 Substandard 1,005 671 1,131 45 — — — 2,852 Total direct lease financing 193,087 199,059 123,350 44,297 17,801 5,492 — 583,086 SBLOC Non-rated — — — — — — 3,913 3,913 Pass — — — — — — 1,253,147 1,253,147 Total SBLOC — — — — — — 1,257,060 1,257,060 IBLOC Non-rated — — — — — — 503,028 503,028 Pass — — — — — — 514,168 514,168 Total IBLOC — — — — — — 1,017,196 1,017,196 Advisor financing Non-rated 2,713 950 — — — — — 3,663 Pass 42,632 67,989 40,951 — — — — 151,572 Total advisor financing 45,345 68,939 40,951 — — — — 155,235 Real estate bridge loans Pass 473,319 633,556 — — — — — 1,106,875 Total real estate bridge loans 473,319 633,556 — — — — — 1,106,875 Other loans Non-rated 3,244 49 92 — — 22,130 549 26,064 Pass 228 369 112 2,843 3,832 42,656 1,225 51,265 Special mention — — — — — 3,552 — 3,552 Substandard — — — — — 607 64 671 Total other loans** 3,472 418 204 2,843 3,832 68,945 1,838 81,552 $ 794,536 $ 1,053,809 $ 248,578 $ 130,206 $ 78,184 $ 166,674 $ 2,276,094 $ 4,748,081 Unamortized loan fees and costs — — — — — — — 6,616 Total $ 4,754,697 * Included in the SBL non real estate non-rated total of $ 14.4 million, were $ 10.3 million of PPP loans. ** Included in Other loans are $ 18.0 million of SBA loans purchased for Community Reinvestment Act (“CRA”) purposes as of June 30, 2022. These loans are classified as SBL in the Company’s loan table which classify loans by type, as opposed to risk characteristics. As of December 31, 2021 2021 2020 2019 2018 2017 Prior Revolving loans at amortized cost Total SBL non real estate Non-rated* $ 39,318 $ 7,257 $ — $ — $ — $ — $ — $ 46,575 Pass 34,172 15,934 8,794 8,988 5,088 9,809 — 82,785 Special mention — — 99 666 — 859 — 1,624 Substandard — — — 18 848 895 — 1,761 Total SBL non-real estate 73,490 23,191 8,893 9,672 5,936 11,563 — 132,745 SBL commercial mortgage Non-rated 10,963 — — — — — — 10,963 Pass 79,166 57,554 75,290 43,820 37,607 46,016 — 339,453 Special mention — 141 1,853 — — 247 — 2,241 Substandard — — — — — 812 — 812 Total SBL commercial mortgage 90,129 57,695 77,143 43,820 37,607 47,075 — 353,469 SBL construction Pass 6,869 12,629 1,880 5,111 — — — 26,489 Substandard — — — — — 710 — 710 Total SBL construction 6,869 12,629 1,880 5,111 — 710 — 27,199 . Direct lease financing Non-rated 56,152 13,271 1,933 1,115 355 104 — 72,930 Pass 214,780 145,256 58,337 26,662 8,574 2,105 — 455,714 Special mention — — — 22 38 — — 60 Substandard 526 1,679 38 22 31 12 — 2,308 Total direct lease financing 271,458 160,206 60,308 27,821 8,998 2,221 — 531,012 SBLOC Non-rated — — — — — — 3,176 3,176 Pass — — — — — — 1,138,140 1,138,140 Total SBLOC — — — — — — 1,141,316 1,141,316 IBLOC Non-rated — — — — — — 346,604 346,604 Pass — — — — — — 441,661 441,661 Total IBLOC — — — — — — 788,265 788,265 Advisor financing Non-rated 38,330 258 — — — — — 38,588 Pass 33,776 43,406 — — — — — 77,182 Total advisor financing 72,106 43,664 — — — — — 115,770 Real estate bridge loans Pass 621,702 — — — — — — 621,702 Total real estate bridge loans 621,702 — — — — — — 621,702 Other loans Non-rated 396 152 — — — 216 656 1,420 Pass 373 113 3,081 4,553 5,212 11,604 1,264 26,200 Substandard — — — — — — 73 73 Total other loans** 769 265 3,081 4,553 5,212 11,820 1,993 27,693 Total $ 1,136,523 $ 297,650 $ 151,305 $ 90,977 $ 57,753 $ 73,389 $ 1,931,574 $ 3,739,171 Unamortized loan fees and costs — — — — — — — 8,053 Total $ 3,747,224 * Included in the SBL non real estate non-rated total of $ 46.6 million, were $ 44.8 million of PPP loans which are government guaranteed. ** Included in Other loans are $ 22.7 million of SBA loans purchased for CRA purposes as of December 31, 2021. These loans are classified as SBL in the Company’s loan table which classify loans by type, as opposed to risk characteristics. SBL. Substantially all small business loans consist of SBA loans. The Bank participates in loan programs established by the SBA, including the 7(a) Loan Guarantee Program, the 504 Fixed Asset Financing Program, and a temporary program, the PPP . The 7(a) Loan Guarantee Program is designed to help small business borrowers start or expand their businesses by providing partial guarantees of loans made by banks and non-bank lending institutions for specific business purposes, including long or short term working capital; funds for the purchase of equipment, machinery, supplies and materials; funds for the purchase, construction or renovation of real estate; and funds to acquire, operate or expand an existing business or refinance existing debt, all under conditions established by the SBA. The 504 Fixed Asset Financing Program includes the financing of real estate and commercial mortgages. In 2020 and 2021, the Company also participated in PPP, which provides short-term loans to small businesses. PPP loans are fully guaranteed by the U.S. government. This program was a specific response to the COVID-19 pandemic, and these loans are expected to be reimbursed by the U.S. government within one year of their origination. The Company segments the SBL portfolio into four pools: non real estate, commercial mortgage and construction to capture the risk characteristics of each pool, and the PPP loans discussed above. In the table above, the PPP loans are included in non-rated SBL non real estate. The qualitative factors for SBL loans focus on pool loan performance, underlying collateral for collateral dependent loans and changes in economic conditions. Additionally, the construction segment adds a qualitative factor for general construction risk, such as construction delays resulting from labor shortages or availability/pricing of construction materials. PPP loans, which are fully guaranteed, are not included in the risk pools because they have inherently different risk characteristics, because of the U.S. government guarantee. Direct lease financing. The Company provides lease financing for commercial and government vehicle fleets and, to a lesser extent, provides lease financing for other equipment. Leases are either open-end or closed-end. An open-end lease is one in which, at the end of the lease term, the lessee must pay the difference between the amount at which the Company sells the leased asset and the stated termination value. Termination value is a contractual value agreed to by the parties at the inception of a lease as to the value of the leased asset at the end of the lease term. A closed-end lease is one for which no such payment is due on lease termination. In a closed-end lease, the risk th

Transactions With Affiliates

Transactions With Affiliates	6 Months Ended
	Jun. 30, 2022
Transactions With Affiliates [Abstract]
Transactions With Affiliates	N ote 7. Transactions with Affiliates The Bank did no t maintain any deposits for various affiliated companies as of June 30, 2022 and December 31, 2021, respectively. The Bank has entered into lending transactions in the ordinary course of business with directors, executive officers, principal stockholders and affiliates of such persons. All loans were made on substantially the same terms, including interest rate and collateral, as those prevailing at the time for comparable loans with persons not related to the lender. At June 30, 2022, these loans were current as to principal and interest payments and did not involve more than normal risk of collectability. Loans to these related parties amounted to $ 4.5 million at June 30, 2022 and $ 5.2 million at December 31, 2021. Mr. Hersh Kozlov, a director of the Company, is a partner at Duane Morris LLP, an international law firm. The Company paid Duane Morris LLP $ 794,000 and $ 1.3 million for legal services for the six months ended June 30, 2022 and 2021, respectively.

Fair Value Measurements

Fair Value Measurements	6 Months Ended
	Jun. 30, 2022
Fair Value Measurements [Abstract]
Fair Value Measurements	Note 8. Fair Value Measurements ASC 825, “Financial Instruments”, requires disclosure of the estimated fair value of an entity’s assets and liabilities considered to be financial instruments. For the Company, as for most financial institutions, the majority of its assets and liabilities are considered to be financial instruments. However, many such instruments lack an available trading market as characterized by a willing buyer and willing seller engaging in an exchange transaction. Accordingly, estimated fair values are determined by the Company using the best available data and an estimation methodology it believes to be suitable for each category of financial instruments. Also, it is the Company’s general practice and intent to hold its financial instruments to maturity whether or not categorized as “available-for-sale” and not to engage in trading or sales activities although it has sold loans in the past and may do so in the future. For fair value disclosure purposes, the Company utilized certain value measurement criteria required in accordance with 820, “Fair Value Measurements and Disclosures”, as discussed below. Changes in the assumptions or methodologies used to estimate fair values may materially affect the estimated amounts. Also, there may not be reasonable comparability between institutions due to the wide range of permitted assumptions and methodologies in the absence of active markets. This lack of uniformity gives rise to a high degree of subjectivity in estimating financial instrument fair values. Cash and cash equivalents, which are comprised of cash and due from banks, the Company’s balance at the Federal Reserve Bank and securities purchased under agreements to resell, had recorded values of $ 342.9 million and $ 601.8 million as of June 30, 2022 and December 31, 2021, respectively, which approximated fair values. The estimated fair values of investment securities are based on quoted market prices, if available, or estimated using a methodology based on management’s inputs. Level 3 investment security fair values are based on the present valuing of cash flows, which discounts expected cash flows from principal and interest using yield to maturity, or yield to call as appropriate, at the measurement date. In the second quarter of 2022 and 2021, there were no transfers between the three levels. FHLB and Atlantic Central Bankers Bank stock is held as required by those respective institutions and is carried at cost. Federal law requires a member institution of the FHLB to hold stock according to predetermined formulas. Atlantic Central Bankers Bank requires its correspondent banking institutions to hold stock as a condition of membership. Co mmercial loans held at fair value are comprised primarily of commercial real estate bridge loans and SBA loans which had been originated for sale or securitization in the secondary market, and which are now being held on the balance sheet. Commercial real estate bridge loans and SBA loans are valued using a discounted cash flow analysis based upon pricing for similar loans where market indications of the sales price of such loans are not available, on a pooled basis. The net loan portfolio is valued using the present value of discounted cash flow where market prices were not available. The discount rate used in these calculations is the estimated current market rate adjusted for credit risk. Accrued interest receivable has a carrying value that approximates fair value. Assets held-for-sale from discontinued operations were recorded at the lower of cost basis or market value. For loans, market value was determined using the discounted cash flow approach which converts expected cash flows from the loan portfolio by unit of measurement to a present value estimate. Unit of measurement was determined by loan type and for significant loans on an individual loan basis. Loan fair values are based on “unobservable inputs” that are based on available information. Level 3 fair values are based on the present value of cash flows by unit of measurement. In the first quarter of 2022, discontinued loans were reclassified to loans held for investment, as efforts to sell the loans had concluded. Accordingly, these loans will be accounted for as such, and included in related tables. Discontinued other real estate owned which constituted the remainder of discontinued assets was reclassified to the other real estate owned caption on the consolidated balance sheet. For other real estate owned, market value is based upon appraisals of the underlying collateral by third-party appraisers, reduced by 7 % to 10 % for estimated selling costs. The estimated fair values of demand deposits (comprised of interest and non-interest bearing checking accounts, savings accounts, and certain types of money market accounts) are equal to the amount payable on demand at the reporting date (generally, their carrying amounts). The fair values of securities sold under agreements to repurchase and short-term borrowings are equal to their carrying amounts as they are short-term borrowings. Time deposits, when outstanding, senior debt and subordinated debentures have a fair value estimated using a discounted cash flow calculation that applies current interest rates to discount expected cash flows. The carrying amount of accrued interest payable approximates its fair value. Long term borrowings resulted from sold loans which did not qualify for true sale accounting. They are presented in the amount of the principal of such loans. The fair values of interest rate swaps, recorded in other assets or other liabilities, are determined using models that use readily observable market inputs and a market standard methodology applied to the contractual terms of the derivatives, including the period to maturity and interest rate indices. The fair value of commitments to extend credit is estimated based on the amount of unamortized deferred loan commitment fees. The fair value of letters of credit is based on the amount of unearned fees plus the estimated cost to terminate the letters of credit. Fair values of unrecognized financial instruments, including commitments to extend credit, and the fair value of letters of credit are considered immaterial. The following tables provide information regarding carrying amounts and estimated fair values (in thousands) as of the dates indicated: June 30, 2022 Quoted prices in Significant other Significant active markets for observable unobservable Carrying Estimated identical assets inputs inputs amount fair value (Level 1) (Level 2) (Level 3) Investment securities, available-for-sale $ 826,616 $ 826,616 $ — $ 808,624 $ 17,992 Federal Home Loan Bank and Atlantic Central Bankers Bank stock 1,643 1,643 — — 1,643 Commercial loans, at fair value 995,493 995,493 — — 995,493 Loans, net of deferred loan fees and costs 4,754,697 4,738,707 — — 4,738,707 Interest rate swaps, asset 463 463 — 463 — Demand and interest checking 5,394,562 5,394,562 — 5,394,562 — Savings and money market 486,189 486,189 — 486,189 — Senior debt 98,866 99,327 — 99,327 — Subordinated debentures 13,401 8,203 — — 8,203 Securities sold under agreements to repurchase 42 42 42 — — Short-term borrowings 385,000 385,000 385,000 — — December 31, 2021 Quoted prices in Significant other Significant active markets for observable unobservable Carrying Estimated identical assets inputs inputs amount fair value (Level 1) (Level 2) (Level 3) Investment securities, available-for-sale $ 953,709 $ 953,709 $ — $ 934,678 $ 19,031 Federal Home Loan Bank and Atlantic Central Bankers Bank stock 1,663 1,663 — — 1,663 Commercial loans, at fair value 1,388,416 1,388,416 — — 1,388,416 Loans, net of deferred loan fees and costs 3,747,224 3,745,548 — — 3,745,548 Assets held-for-sale from discontinued operations 3,268 3,268 — — 3,268 Interest rate swaps, liability 553 553 — 553 — Demand and interest checking 5,561,365 5,561,365 — 5,561,365 — Savings and money market 415,546 415,546 — 415,546 — Senior debt 98,682 101,980 — 101,980 — Subordinated debentures 13,401 8,815 — — 8,815 Securities sold under agreements to repurchase 42 42 42 — — The assets and liabilities measured at fair value on a recurring basis, segregated by fair value hierarchy, are summarized below (in thousands) as of the dates indicated: Fair Value Measurements at Reporting Date Using Quoted prices in Significant other Significant active markets for observable unobservable Fair value identical assets inputs inputs June 30, 2022 (Level 1) (Level 2) (Level 3) Investment securities, available-for-sale U.S. Government agency securities $ 28,737 $ — $ 28,737 $ — Asset-backed securities 345,899 — 345,899 — Obligations of states and political subdivisions 48,874 — 48,874 — Residential mortgage-backed securities 155,364 — 155,364 — Collateralized mortgage obligation securities 48,952 — 48,952 — Commercial mortgage-backed securities 192,869 — 180,798 12,071 Corporate debt securities 5,921 — — 5,921 Total investment securities, available-for-sale 826,616 — 808,624 17,992 Commercial loans, at fair value 995,493 — — 995,493 Interest rate swaps, asset 463 — 463 — $ 1,822,572 $ — $ 809,087 $ 1,013,485 Fair Value Measurements at Reporting Date Using Quoted prices in Significant other Significant active markets for observable unobservable Fair value identical assets inputs inputs December 31, 2021 (Level 1) (Level 2) (Level 3) Investment securities, available-for-sale U.S. Government agency securities $ 37,302 $ — $ 37,302 $ — Asset-backed securities 360,418 — 360,418 — Obligations of states and political subdivisions 52,137 — 52,137 — Residential mortgage-backed securities 184,301 — 184,301 — Collateralized mortgage obligation securities 61,861 — 61,861 — Commercial mortgage-backed securities 251,076 — 238,659 12,417 Corporate debt securities 6,614 — — 6,614 Total investment securities, available-for-sale 953,709 — 934,678 19,031 Commercial loans, at fair value 1,388,416 — — 1,388,416 Assets held-for-sale from discontinued operations 3,268 — — 3,268 Interest rate swaps, liability 553 — 553 — $ 2,344,840 $ — $ 934,125 $ 1,410,715 In addition, ASC 820 establishes a common definition for fair value to be applied to assets and liabilities. It clarifies that fair value is an exit price, representing the amount that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. It also establishes a framework for measuring fair value and expands disclosures concerning fair value measurements. ASC 820 establishes a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to unobservable inputs (Level 3 measurements). Level 1 valuation is based on quoted market prices for identical assets or liabilities to which the Company has access at the measurement date. Level 2 valuation is based on other observable inputs for the asset or liability, either directly or indirectly. This includes quoted prices for similar assets in active or inactive markets, inputs other than quoted prices that are observable for the asset or liability such as yield curves, volatilities, prepayment speeds, credit risks, default rates, or inputs that are derived principally from, or corroborated through, observable market data by market-corroborated reports. Level 3 valuation is based on “unobservable inputs” which the Company believes is the best information available in the circumstances. A financial instrument’s level within the fair value hierarchy is based on the lowest level of input that is significant to the fair value measurement. The Company’s Level 3 asset activity for the categories shown are summarized below (in thousands): Fair Value Measurements Using Significant Unobservable Inputs (Level 3) Available-for-sale Commercial loans, securities at fair value June 30, 2022 December 31, 2021 June 30, 2022 December 31, 2021 Beginning balance $ 19,031 $ 178,951 $ 1,388,416 $ 1,810,812 Transfers from investment in unconsolidated entity — — — 22,926 Transfers from assets held-for-sale from discontinued operations — — 61,580 Transfers to loans, net — — ( 61,580 ) — Total (losses) or gains (realized/unrealized) Included in earnings — ( 44 ) 9,501 13,214 Included in other comprehensive loss ( 1,039 ) ( 1,422 ) — — Purchases, issuances, sales and settlements Issuances — — 20,027 127,765 Settlements — ( 158,454 ) ( 360,871 ) ( 647,881 ) Ending balance $ 17,992 $ 19,031 $ 995,493 $ 1,388,416 Total losses year to date included in earnings attributable to the change in unrealized gains or losses relating to assets still held at the reporting date as shown above. $ — $ — $ ( 1,476 ) $ ( 2,133 ) The Company’s Level 3 asset activity for the categories shown are summarized below (in thousands): Fair Value Measurements Using Significant Unobservable Inputs (Level 3) Investment in Assets held-for-sale unconsolidated entity from discontinued operations June 30, 2022 December 31, 2021 June 30, 2022 December 31, 2021 Beginning balance $ — $ 31,294 $ 3,268 $ 113,650 Transfers to commercial loans, at fair value — ( 22,926 ) — ( 61,580 ) Transfers to other real estate owned — ( 2,145 ) — ( 17,343 ) Total (losses) or gains (realized/unrealized) Included in earnings — — — 1,102 Purchases, issuances, sales, settlements and charge-offs Issuances — — — 5,222 Sales — — — ( 2,020 ) Settlements — ( 6,223 ) ( 3,268 ) ( 35,750 ) Charge-offs — — — ( 13 ) Ending balance $ — $ — $ — $ 3,268 Total losses year to date included in earnings attributable to the change in unrealized gains or losses relating to assets still held at the reporting date as shown above. $ — $ — $ — $ 566 The Company’s other real estate owned activity is summarized below (in thousands) as of the dates indicated: June 30, 2022 December 31, 2021 Beginning balance $ 18,873 $ — Transfers from investment in unconsolidated entity — 2,145 Sales — ( 615 ) Transfers from discontinued operations — 17,343 Ending balance $ 18,873 $ 18,873 Information related to fair values of level 3 balance sheet categories is as follows : Level 3 instruments only Weighted Fair value at Range at average at June 30, 2022 Valuation techniques Unobservable inputs June 30, 2022 June 30, 2022 Commercial mortgage-backed investment security (a) $ 12,071 Discounted cash flow Discount rate 11.02 % 11.02 % Insurance liquidating trust preferred security (b) 5,921 Discounted cash flow Discount rate 10.50 % 10.50 % Federal Home Loan Bank and Atlantic Central Bankers Bank stock 1,643 Cost N/A N/A N/A Loans, net of deferred loan fees and costs (c) 4,738,707 Discounted cash flow Discount rate 3.00 % - 9.00 % 5.00 % Commercial - SBA (d) 168,579 Discounted cash flow Discount rate 1.85 %- 3.65 % 3.39 % Non-SBA CRE - fixed (e) 68,863 Discounted cash flow Discount rate 7.15 %- 18.07 % 9.53 % Non-SBA CRE - floating (f) 758,051 Discounted cash flow Discount rate 4.32 %- 13.30 % 5.14 % Commercial loans, at fair value 995,493 Subordinated debentures (g) 8,203 Discounted cash flow Discount rate 10.00 % 10.00 % Other real estate owned (h) 18,873 Appraised value N/A N/A N/A Level 3 instruments only Weighted Fair value at Range at average at December 31, 2021 Valuation techniques Unobservable inputs December 31, 2021 December 31, 2021 Commercial mortgage-backed investment security $ 12,417 Discounted cash flow Discount rate 8.00 % 8.00 % Insurance liquidating trust preferred security 6,614 Discounted cash flow Discount rate 7.00 % 7.00 % Federal Home Loan Bank and Atlantic Central Bankers Bank stock 1,663 Cost N/A N/A N/A Loans, net of deferred loan fees and costs 3,745,548 Discounted cash flow Discount rate 1.00 % - 7.00 % 3.70 % Commercial - SBA 199,585 Discounted cash flow Discount rate 1.04 % - 2.12 % $ 103.40 Non-SBA CRE - fixed 79,864 Discounted cash flow Discount rate 5.31 %- 7.43 % 6.26 % Non-SBA CRE - floating 1,047,387 Discounted cash flow Discount rate 3.96 %- 10.20 % 4.96 % Other loans 61,580 Discounted cash flow Discount rate 3.18 %- 6.80 % 4.36 % Commercial loans, at fair value 1,388,416 Assets held-for-sale from discontinued operations 3,268 Discounted cash flow Discount rate 3.18 %- 6.80 % 4.36 % Subordinated debentures 8,815 Discounted cash flow Discount rate 7.00 % 7.00 % Other real estate owned 18,873 Appraised value N/A N/A N/A The valuations for each of the instruments above, as of the balance sheet date, are subject to judgments, assumptions and uncertainties, changes in which could have a significant impact on such valuations. Weighted averages were calculated by using the discount rate for each individual security or loan weighted by its market value, except for SBA loans. For SBA loans, the yields derived from market pricing indications for pools determined by date of loan origination were weighted. For commercial loans recorded at fair value, changes in fair value are reflected in the income statement. Changes in the fair value of securities which are unrelated to credit are recorded through equity. Changes in the fair value of loans recorded at amortized cost which are unrelated to credit are a disclosure item, without impact on the financial statements. The notes below refer to the June 30, 2022 table. a) Commercial mortgage-backed investment security, consisting of a single Bank issued CRE security, is valued using discounted cash flow analysis. The discount rate and prepayment rate applied are based upon market observations and actual experience for comparable securities and implicitly assume market averages for defaults and loss severities. The security has significant credit enhancement, or protection from other tranches in the issue, which limits the valuation exposure to credit losses. Nonetheless, increases in expected default rates or loss severities on the loans underlying the issue could reduce its value. In market environments in which investors demand greater yield compensation for credit risk, the discount rate applied would ordinarily be higher and the valuation lower. Changes in prepayments and loss experience could also change the interest earned on this holding in future periods and impact its fair value. As of June 30, 2022, four loans remain as collateral to this security. The properties backing two of those four loans are held as real estate owned and being managed and stabilized by a property manager representing the Trust. A third loan is also non-performing and foreclosure is likely. The Trust servicer intends to liquidate these properties and pay-off the related loans when the properties are considered stabilized. We expect that this will be accomplished within the next tweve months and should not result in losses exceeding existing credit enhancement. However, the resulting extension of these loans has extended the expected pay-off of our investment security. The security is being valued assuming a payoff date of June 15, 2023. As a single security, the weighted average rate shown is the actual rate applied to the security. b) Insurance liquidating trust preferred security is a single debenture which is valued using discounted cash flow analysis. The discount rate used is based on the market rate on comparable relatively illiquid instruments and credit analysis. A change in the liquidating trust’s ability to repay the note, or an increase in interest rates, particularly for privately placed debentures, would affect the discount rate and thus the valuation. As a single security, the weighted average rate shown is the actual rate applied to the security. c) Loans, net of deferred loan fees and costs are valued using discounted cash flow analysis. Discount rates are based upon available information for estimated current origination rates for each loan type. Origination rates may fluctuate based upon changes in the risk free (Treasury) rate and credit experience for each loan type. At June 30, 2022, the balance included $ 10.3 million of Paycheck Protection Program loans, which bear interest at 1 %, but also earn fees. d) Commercial-SBA Loans are comprised of the government guaranteed portion of SBA insured loans. Their valuation is based upon the yield derived from dealer pricing indications for guaranteed pools, adjusted for seasoning and prepayments. A limited number of broker/dealers originate the pooled securities for which the loans are purchased and as a result, prices can fluctuate based on such limited market demand, although the government guarantee has resulted in consistent historical demand. Valuations are impacted by prepayment assumptions resulting from both voluntary payoffs and defaults. Such assumptions for both poolable and seasoned loans are based on a seasoning vector for constant prepayment rates from 3 % to 30 % over life. e) Non-SBA CRE-fixed are fixed rate non-SBA commercial real estate mortgages. These loans are fair valued by a third party, based upon discounting at market rates for similar loans. Discount rates used in applying discounted cash flow analysis utilize input based upon loan terms, the general level of interest rates and the quality of the credit. Deterioration in loan performance or other credit weaknesses could result in fair value ranges which would be dependent upon potential buyers’ tolerance for such weaknesses and are difficult to estimate. f) Non-SBA CRE-floating are floating rate non-SBA loans, the vast majority of which are secured by multi-family properties (apartments). These are bridge loans designed to provide owners time and funding for property improvements and are generally valued using discounted cash flow analysis. The discount rate for the vast majority of these loans was based upon current origination rates for similar loans. Deterioration in loan performance or other credit weaknesses could result in fair value ranges which would be dependent upon potential buyers’ tolerance for such weaknesses and are difficult to estimate. At June 30, 2022, these loans were fair valued by a third party, based upon discounting at market rates for similar loans. g) Subordinated debentures are comprised of two subordinated notes issued by the Company, maturing in 2038 with a floating rate of 3-month LIBOR plus 3.25 %. These notes are valued using discounted cash flow analysis. The discount rate is based on the market rate for comparable relatively illiquid instruments. Changes in those market rates, or the credit of the Company could result in changes in valuation. h) For other real estate owned, fair value is based upon appraisals of the underlying collateral by third party appraisers, reduced by 7 % to 10 % for estimated selling costs. Such appraisals reflect estimates of amounts realizable upon property sales based on the sale of comparable properties and other factors. Actual sales prices may vary based upon the identification of potential purchasers, changing conditions in local real estate markets and the level of interest rates required to finance purchases. Assets measured at fair value on a nonrecurring basis, segregated by fair value hierarchy, during the periods shown are summarized below (in thousands): Fair Value Measurements at Reporting Date Using Quoted prices in active Significant other Significant markets for identical observable unobservable Fair value assets inputs inputs (1) Description June 30, 2022 (Level 1) (Level 2) (Level 3) Collateral dependent loans (1) $ 6,746 $ — $ — $ 6,746 Other real estate owned 18,873 — — 18,873 Intangible assets 2,248 — — 2,248 $ 27,867 $ — $ — $ 27,867 Fair Value Measurements at Reporting Date Using Quoted prices in active Significant other Significant markets for identical observable unobservable Fair value assets inputs inputs (1) Description December 31, 2021 (Level 1) (Level 2) (Level 3) Collateral dependent loans (1) $ 3,005 $ — $ — $ 3,005 Other real estate owned 18,873 — — 18,873 Intangible assets 2,447 — — 2,447 $ 24,325 $ — $ — $ 24,325 (1) The method of valuation approach for the loans evaluated for an allowance for credit losses on an individual loan basis and also for other real estate owned was the market approach based upon appraisals of the underlying collateral by external appraisers, reduced by 7 % to 10 % for estimated selling costs. Intangible assets are valued based upon internal analyses . At June 30, 2022, principal on collateral dependent loans and troubled debt restructurings, which is accounted for on the basis of the value of underlying collateral, is shown at estimated fair value of $ 6.7 million. To arrive at that fair value, related loan principal of $ 7.8 million was reduced by specific reserves of $ 1.0 million within the allowance for credit losses as of that date, representing the deficiency between principal and estimated collateral values, which were reduced by estimated costs to sell. When the deficiency is deemed uncollectible, it is charged off by reducing the specific reserve and decreasing principal. Included in the collateral dependent loans at June 30, 2022 were 12 troubled debt restructured loans with a balance of $ 5.3 million, which had specific reserves of $ 609,000 . Included in the collateral dependent loans at December 31, 2021, were 10 troubled debt restructured loans with a balance of $ 1.5 million which had specific allowances of $ 476,000 . Valuation techniques consistent with the market and/or cost approach were used to measure fair value and primarily included observable inputs for the individual collateral dependent loans being evaluated such as recent sales of similar assets or observable market data for operational or carrying costs. In cases where such inputs were unobservable, the loan balance is reflected within the Level 3 hierarchy.

Derivatives

Derivatives	6 Months Ended
	Jun. 30, 2022
Derivatives [Abstract]
Derivatives	Note 9. Derivatives The Company utilizes derivative instruments to assist in the management of interest rate sensitivity by modifying the repricing, maturity and option characteristics on certain non-SBA CRE loans held at fair value. These instruments are not accounted for as effective hedges. As of June 30, 2022, the Company had entered into two interest rate swap agreements with an aggregate notional amount of $ 15.0 million. These swap agreements provide for the Company to receive an adjustable rate of interest based upon the three-month LIBOR. The Company recorded a net gain of $ 1.0 million for the six months ended June 30, 2022 to recognize the fair value of the derivative instruments which is reported in net realized and unrealized gains (losses) on commercial loans, at fair value, in the consolidated statements of operations. The amount receivable by the Company under these swap agreements was $ 463,000 at June 30, 2022, which is reported in other assets. The Company had minimum collateral posting thresholds with certain of its derivative counterparties and had posted cash collateral of $ 2.3 million as of June 30, 2022. The maturity dates, notional amounts, interest rates paid and received and fair value of the Company’s remaining interest rate swap agreements as of June 30, 2022 are summarized below (dollars in thousands): June 30, 2022 Maturity date Notional amount Interest rate paid Interest rate received Fair value December 23, 2025 6,800 2.16 % 2.15 % 212 December 24, 2025 8,200 2.17 % 2.18 % 251 Total $ 15,000 $ 463

Other Identifiable Intangible A

Other Identifiable Intangible Assets	6 Months Ended
	Jun. 30, 2022
Other Identifiable Intangible Assets [Abstract]
Other Identifiable Intangible Assets	Note 10. Other Identifiable Intangible Assets In May 2016, the Company purchased approximately $ 60.0 million of lease receivables which resulted in a customer list intangible of $ 3.4 million that is being amortized over a 10 year period. A mortization expense is $ 340,000 per year ($ 1.3 million over the next five years). The gross carrying amount of the customer list intangible is $ 3.4 million, and as of June 30, 2022 and December 31, 2021, respectively, the accumulated amortization expense was $ 2.1 million and $ 1.9 million. In January 2020, the Company purchased McMahon Leasing and subsidiaries for approximately $ 8.7 million which resulted in $ 1.1 million of intangibles. The gross carrying value of $ 1.1 million of intangibles was comprised of a customer list intangible of $ 689,000 , goodwill of $ 263,000 and a trade name valuation of $ 135,000 . The customer list intangible is being amortized over a 12 year period and accumulated amortization expense was $ 143,000 at June 30, 2022 and $ 115,000 at December 31, 2021. Amortization expense is $ 57,000 per year ($ 287,000 over the next five years). The gross carrying value and accumulated amortization related to the Company’s intangibles at June 30, 2022 and December 31, 2021 are presented below. June 30, December 31, 2022 2021 Gross Gross Carrying Accumulated Carrying Accumulated Amount Amortization Amount Amortization (in thousands) Customer list intangibles $ 4,093 $ 2,243 $ 4,093 $ 2,044 Goodwill 263 — 263 — Trade Name 135 — 135 — Total $ 4,491 $ 2,243 $ 4,491 $ 2,044

Recent Accounting Pronouncement

Recent Accounting Pronouncements	6 Months Ended
	Jun. 30, 2022
Recent Accounting Pronouncements [Abstract]
Recent Accounting Pronouncements	Note 11. Recent Accounting Pronouncements In March 2020, the FASB issued Accounting Standards Update (“ASU” or “Update”) 2020-04 which addressed optional expedients and exceptions for applying GAAP to contract modifications and hedging relationships, resulting from the phase-out of the London Inter-Bank Offered Rate (“LIBOR”) reference rate. To maximize management and accounting flexibility for holders of instruments using LIBOR as a benchmark, the guidance permitted a one-time transfer of such instruments from held-to-maturity to available-for-sale. The Company made such a transfer of four LIBOR-based securities, which comprised its held-to-maturity portfolio, in the first quarter of 2020. The Company discontinued LIBOR-based originations in 2021; however, certain financial instruments outstanding are indexed to LIBOR, including non-SBA commercial loans, at fair value, which amounted to $ 758.1 million at June 30, 2022. However, these loans are short-term and are generally expected to be repaid by the June 2023 LIBOR end date. At June 30, 2022, the Company owned $ 12.6 million of LIBOR based securities purchased from previous securitizations, which are also expected to mature before June 2023. When the Company resumed originating non-SBA commercial loans in the third quarter of 2021, which are identified separately under real estate bridge loans, it utilized the secured overnight financing rate (“SOFR”) as the index. In addition, the Company owns collateralized loan obligations (“CLOs”) and U.S. government agency adjustable-rate mortgages which utilize LIBOR based pricing. CLOs, which amounted to $ 326.1 million at June 30, 2022, generally have language regarding an index alternative should LIBOR no longer be available. U.S. government agencies generally have the ability to adjust interest rate indices as necessary on impacted LIBOR based securities, which amounted to $ 78.4 million at June 30, 2022. There is less clarity for the Company’s student loan securities of $ 19.8 million and its subordinated debentures payable of $ 13.4 million at that date, and for which industry standards continue to be considered by trustees and other governing bodies. The Company’s derivatives, the notional amount for which totaled $ 15.0 million at June 30, 2022, are interest rate swaps that are documented under bilateral agreements which contain LIBOR fallback provisions by virtue of counterparty adherence to the 2020 International Swaps and Derivatives Association, Inc.’s LIBOR Fallbacks Protocol. The Bank also owns $ 10 million of a Floating Rate Junior Subordinated Deferrable Interest Debenture issued by an insurance holding company in liquidation for which the rate index is three month LIBOR. The indenture contains terms for a substitution of the index when LIBOR quotes become unavailable. The Company continues to assess the potential impact of the phase-out of LIBOR on all affected accounts and any other potential impacts, and related accounting guidance. In August 2021, the FASB issued ASU 2021-06. This ASU adds new quarterly disclosures and expands certain annual disclosures to quarterly reporting. Amendments within this ASU are effective for fiscal years ending after December 15, 2021 and the Company is presenting the quarterly disclosures in “Management’s Discussion and Analysis of Financial Condition and Results of Operations” . In March 2022, the FASB issued ASU 2022-02, Financial Instruments-Credit Losses (Topic 326), Troubled Debt Restructurings and Vintage Disclosures. ASU 2022-02 addresses areas identified by the FASB as part of its post-implementation review of the credit losses standard (ASU 2016-13) that introduced the CECL model. The amendments eliminate the accounting guidance for troubled debt restructurings by creditors that have adopted the CECL model and enhance the disclosure requirements for loan refinancings and restructurings made with borrowers experiencing financial difficulty. The effective date is January 1, 2023. The Company does not expect it will have a material impact on the consolidated financial statements. On March 31, 2022, the Securities and Exchange Commission (“SEC”) issued Staff Accounting Bulletin Number 121 (“SAB 121”). In SAB 121, the SEC staff expressed the views of its staff regarding the accounting for obligations to safeguard crypto-assets an entity holds for platform users. As the Company does not currently hold crypto-assets this release will not impact its consolidated financial statements or disclosures.

Shareholders' Equity

Shareholders' Equity	6 Months Ended
	Jun. 30, 2022
Shareholders' Equity [Abstract]
Shareholders' Equity	Note 12. Shareholder’s Equity In 2020, the Company’s Board of Directors (“the Board”) authorized a common stock repurchase program (the “2021 Common Stock Repurchase Program”). Under the 2021 Common Stock Repurchase Program, repurchased shares may be reissued for various corporate purposes. The Company repurchased $ 10.0 million in each quarter of 2021. On October 20, 2021, the Board approved a revised common stock repurchase program for the 2022 fiscal year (the “2022 Common Stock Repurchase Plan”). Under the 2022 Common Stock Repurchase Plan, the Company is authorized to repurchase up to $ 15.0 million in each quarter of 2022 , for a maximum amount of $ 60.0 million, depending on the share price, securities laws and stock exchange rules which regulate such repurchases. This plan may be modified or terminated at any time. During the three and six months ended June 30, 2022, the Company repurchased 577,926 shares and 1,105,319 shares of its common stock in the open market under the 2022 Common Stock Repurchase Plan at an average cost of $ 25.95 per share and $ 27.14 per share, respectively. In the first quarter of 2021, the Company changed its presentation of treasury stock acquired through common stock repurchases. To simplify presentation, common stock repurchases previously shown separately as treasury stock are now shown as reductions in common stock and additional paid-in capital.

Regulatory Matters

Regulatory Matters	6 Months Ended
	Jun. 30, 2022
Regulatory Matters [Abstract]
Regulatory Matters	Note 13. Regulatory Matters It is the policy of the Federal Reserve that financial holding companies should pay cash dividends on common stock only out of income available over the past year and only if prospective earnings retention is consistent with the organization’s expected future needs and financial condition. The policy provides that a financial holding company should not maintain a level of cash dividends that undermines the financial holding company’s ability to serve as a source of strength to its banking subsidiaries . Various federal and state statutory provisions limit the amount of dividends that subsidiary banks can pay to their holding companies without regulatory approval. Under Delaware banking law, the Bank’s directors may declare dividends on common or preferred stock of so much of its net profits as they judge expedient, but the Bank must, before the declaration of a dividend on common stock from net profits, carry 50 % of its net profits from the preceding period for which the dividend is paid to its surplus fund until its surplus fund amounts to 50 % of its capital stock and thereafter must carry 25 % of its net profits for the preceding period for which the dividend is paid to its surplus fund until its surplus fund amounts to 100 % of its capital stock. In addition to these explicit limitations, federal and state regulatory agencies are authorized to prohibit a banking subsidiary or financial hold ing company from engaging in an unsafe or unsound practice. Depending upon the circumstances, the agencies could take the position that paying a dividend would constitute an unsafe or unsound banking practice. The Company and the Bank are subject to various regulatory capital requirements administered by the federal banking agencies. Failure to meet minimum capital requirements can initiate certain mandatory and possible additional discretionary actions by regulators that, if undertaken, could have a direct material effect on the Company’s consolidated financial statements. Under capital adequacy guidelines and the regulatory framework for prompt corrective action, the Company and the Bank must meet specific capital guidelines that involve quantitative measures of their assets, liabilities and certain off-balance-sheet items as calculated under regulatory accounting practices. The capital amounts and classification of the Company and the Bank are also subject to qualitative judgments by the regulators about components, risk weightings and other factors. Moreover, capital requirements may be modified based upon regulatory rules or by regulatory discretion at any time reflecting a variety of factors including deterioration in asset quality. The following table sets forth our regulatory capital amounts and ratios for the periods indicated: Tier 1 capital Tier 1 capital Total capital Common equity to average to risk-weighted to risk-weighted tier 1 to risk assets ratio assets ratio assets ratio weighted assets As of June 30, 2022 The Bancorp, Inc. 9.51 % 13.46 % 13.84 % 13.46 % The Bancorp Bank 10.45 % 14.84 % 15.22 % 14.84 % "Well capitalized" institution (under FDIC regulations-Basel III) 5.00 % 8.00 % 10.00 % 6.50 % As of December 31, 2021 The Bancorp, Inc. 10.40 % 14.72 % 15.13 % 14.72 % The Bancorp Bank 10.98 % 15.48 % 15.88 % 15.48 % "Well capitalized" institution (under FDIC regulations-Basel III) 5.00 % 8.00 % 10.00 % 6.50 %

Legal

Legal	6 Months Ended
	Jun. 30, 2022
Legal [Abstract]
Legal	Note 14. Legal On June 12, 2019, the Bank was served with a qui tam lawsuit filed in the Superior Court of the State of Delaware, New Castle County. The Delaware Department of Justice intervened in the litigation. The case is titled The State of Delaware, Plaintiff, Ex rel. Russell S. Rogers, Plaintiff-Relator, v. The Bancorp Bank, Interactive Communications International, Inc., and InComm Financial Services, Inc., Defendants. The lawsuit alleges that the defendants violated the Delaware False Claims Act by not paying balances on certain open-loop “Vanilla” prepaid cards to the State of Delaware as unclaimed property. The complaint seeks actual and treble damages, statutory penalties, and attorneys’ fees. The Bank has filed an answer denying the allegations and continues to vigorously defend against the claims. The Bank and other defendants previously filed a motion to dismiss the action, but the motion was denied and the case is in preliminary stages of discovery. The Company is unable to determine whether the ultimate resolution of the matter will have a material adverse effect on the Company’s financial condition or operations. As previously disclosed, the Company received and has been responding to two non-public fact-finding inquiries from the SEC, which in each case is seeking to determine if violations of the federal securities laws have occurred. The Company refers to these inquiries collectively as the SEC matters. Since inception of the SEC matters to the present, the Company has been cooperating fully with the SEC. On October 9, 2019, the Company received a subpoena seeking records related generally to the Bank’s debit card issuance activity and gross dollar volume data, among other things. The Company responded to the subpoena and subsequent subpoenas issued to the Company. The SEC has not made any findings, or alleged any wrongdoing, with respect to this matter. Unrelated to the first inquiry, on April 10, 2020, the Company received a subpoena in connection with the Bank’s CMBS business seeking records related to various offerings as well as CMBS securities held by the Bank. In connection with that investigation, on July 6, 2022, the Company received a “Wells Notice” from the SEC Staff stating that t he SEC Staff has made a preliminary determination to recommend that the SEC file an enforcement action against the Company alleging violations of record keeping, reporting and internal control provisions of the Exchange Act. A Wells Notice is neither a formal charge of wrongdoing nor a final determination that the recipient has violated any law. The Company submitted a response and is currently engaged in a dialogue with the SEC regarding a satisfactory resolution of this matter. The costs related to responding to and cooperating with the SEC staff and any settlement may be material, and could continue to be material at least through the completion of the SEC matters. On June 2, 2020, the Bank was served with a complaint filed in the Supreme Court of the State of New York, titled Cascade Funding, LP – Series 6, Plaintiff v. The Bancorp Bank, Defendant. The lawsuit arises from a Purchase and Sale Agreement between Cascade Funding, LP – Series 6 (“Cascade”) and the Bank, pursuant to which Cascade was to purchase certain mortgage loan assets from the Bank for securitization. When Cascade failed to close the transaction, the Bank terminated the agreement and retained Cascade’s deposit of approximately $ 12.5 million. The complaint asserts three causes of action: (i) breach of contract; (ii) injunction and specific performance; and (iii) declaratory judgment. In addition, it seeks the return of Cascade’s deposit plus interest and attorneys’ fees and costs. On October 4, 2021, Cascade filed a motion for summary judgment. The court granted Cascade’s motion on April 21, 2022. In lieu of filing an appeal, the Bank entered into a settlement agreement with Cascade, dated May 6, 2022, which included the return of the deposit with an additional payment to Cascade of approximately $ 1.2 million. The $ 1.2 million was recognized as expense in the second quarter of 2022 and is reported in non-interest expense in the consolidated statements of operations as “Legal settlement”. On January 12, 2021, three former employees of the Bank filed separate complaints against the Company in the Supreme Court of the State of New York, New York County. The Company subsequently removed all three lawsuits to the United States District Court for the Southern District of New York. The cases are captioned: John Edward Barker, Plaintiff v. The Bancorp, Inc., Defendant; Alexander John Kamai, Plaintiff v. The Bancorp, Inc., Defendant; and John Patrick McGlynn III, Plaintiff v. The Bancorp, Inc., Defendant. The lawsuits arise from the Bank’s termination of the plaintiffs’ employment in connection with the restructuring of its CMBS business. The plaintiffs sought damages in the following amounts: $ 4,135,142 (Barker), $ 901,088 (Kamai) and $ 2,909,627 (McGlynn). On June 11, 2021, the Company filed a consolidated motion to dismiss in each case. On February 25, 2022, the court granted the Company’s motion in part, dismissing McGlynn’s claims in entirety and most of Barker and Kamai’s claims. The sole claims remaining are Barker and Kamai’s breach of implied contract claims related to an unpaid bonus, for which they seek $ 2,000,000 and $ 300,000 , respectively. The Company is vigorously defending against these claims. The Company is not yet able to determine whether the ultimate resolution of this matter will have a material adverse effect on the Company’s financial conditions or operations. On September 14, 2021, Cachet Financial Services (“Cachet”) filed an adversary proceeding against the Bank in the United States Bankruptcy Court for the Central District of California, titled Cachet Financial Services v. The Bancorp Bank. The case was filed within the context of Cachet’s pending Chapter 11 bankruptcy case. The Bank previously served as the Originating Depository Financial Institution (“ODFI”) for ACH transactions in connection with Cachet’s payroll services business. The matter arises from the Bank’s termination of its Payroll Processing ODFI Agreement with Cachet on October 23, 2019 for safety and soundness reasons. The initial complaint alleges eight causes of action: (i) breach of contract; (ii) negligence; (iii) intentional interference with contract; (iv) conversion; (v) express indemnity; (vi) implied indemnity; (vii) accounting; and (viii) objection to the Bank’s proof of claim in the bankruptcy case. On November 4, 2021, the Bank filed a motion in the United States District Court for the Central District of California to withdraw the reference of the adversary proceeding to the bankruptcy court. The motion is still pending. On August 3, 2022, Cachet served the Bank with a First Amended Complaint wherein Cachet, among other things, withdraws its implied indemnity claim against the Bank and adds several defendants unaffiliated with the Bank and causes of action related to those parties. As to the Bank, Cachet seeks approximately $ 150 million in damages, an accounting and disallowance of the Bank’s proof of claim. The Company is not yet able to determine whether the ultimate resolution of this matter will have a material adverse effect on the Company’s financial conditions or operations. In addition, the Company is a party to various routine legal proceedings arising out of the ordinary course of business. The Company believes that none of these actions, individually or in the aggregate, will have a material adverse effect on the Company’s financial condition or operations.

Segment Financials

Segment Financials	6 Months Ended
	Jun. 30, 2022
Segment Financials [Abstract]
Segment Financials	Note 15. Segment Financials The Company performed a strategic evaluation of its businesses in the third quarter of 2014. As a result of the evaluation, the Company decided to discontinue its commercial lending operations, as described in Note 16, Discontinued Operations. The shift from a traditional bank balance sheet led the Company to evaluate its continuing operations. Based on the continuing operations of the Company, it was determined that there would be four segments of the business: specialty finance, payments, corporate and discontinued operations. The chief decision maker for these segments is the Chief Executive Officer. Specialty finance includes the origination of non-SBA CRE loans, SBA loans, direct lease financing, security-backed lines of credit, cash value insurance policy-backed lines of credit and deposits generated by those business lines. Payments include prepaid card accounts, card payments, ACH processing and deposits generated by those business lines. Corporate includes the Company’s investment portfolio, corporate overhead and non-allocated expenses. Investment income is reallocated to the payments segment. These operating segments reflect the way the Company views its current operations. The following tables provide segment information for the periods indicated: For the three months ended June 30, 2022 Specialty finance Payments Corporate Discontinued operations Total (in thousands) Interest income $ 54,715 $ 55 $ 6,840 $ — $ 61,610 Interest allocation — 6,840 ( 6,840 ) — — Interest expense 227 4,884 1,930 — 7,041 Net interest income (loss) 54,488 2,011 ( 1,930 ) — 54,569 Reversal of credit losses ( 1,450 ) — — — ( 1,450 ) Non-interest income 5,283 22,412 258 — 27,953 Non-interest expense 17,283 17,021 8,541 — 42,845 Income (loss) before taxes 43,938 7,402 ( 10,213 ) — 41,127 Income tax expense — — 10,725 — 10,725 Net income (loss) $ 43,938 $ 7,402 $ ( 20,938 ) $ — $ 30,402 For the three months ended June 30, 2021 Specialty finance Payments Corporate Discontinued operations Total (in thousands) Interest income $ 49,406 $ — $ 7,574 $ — $ 56,980 Interest allocation — 7,574 ( 7,574 ) — — Interest expense 248 1,158 1,505 — 2,911 Net interest income (loss) 49,158 6,416 ( 1,505 ) — 54,069 Reversal of credit losses ( 951 ) — — — ( 951 ) Non-interest income 4,438 21,391 32 — 25,861 Non-interest expense 17,042 18,328 8,513 — 43,883 Income (loss) from continuing operations before taxes 37,505 9,479 ( 9,986 ) — 36,998 Income tax expense — — 7,840 — 7,840 Income (loss) from continuing operations 37,505 9,479 ( 17,826 ) — 29,158 Income from discontinued operations — — — 277 277 Net income (loss) $ 37,505 $ 9,479 $ ( 17,826 ) $ 277 $ 29,435 For the six months ended June 30, 2022 Specialty finance Payments Corporate Discontinued operations Total (in thousands) Interest income $ 104,654 $ 55 $ 12,755 $ — $ 117,464 Interest allocation — 12,755 ( 12,755 ) — — Interest expense 488 6,008 3,546 — 10,042 Net interest income (loss) 104,166 6,802 ( 3,546 ) — 107,422 Provision for credit losses 3,509 — — — 3,509 Non-interest income 9,543 43,085 3,889 — 56,517 Non-interest expense 34,779 34,181 12,237 — 81,197 Income (loss) before taxes 75,421 15,706 ( 11,894 ) — 79,233 Income tax expense — — 19,865 — 19,865 Net income (loss) $ 75,421 $ 15,706 $ ( 31,759 ) $ — $ 59,368 For the six months ended June 30, 2021 Specialty finance Payments Corporate Discontinued operations Total (in thousands) Interest income $ 97,236 $ — $ 16,667 $ — $ 113,903 Interest allocation — 16,667 ( 16,667 ) — — Interest expense 484 2,382 3,211 — 6,077 Net interest income (loss) 96,752 14,285 ( 3,211 ) — 107,826 Reversal of credit losses ( 129 ) — — — ( 129 ) Non-interest income 7,456 42,434 45 — 49,935 Non-interest expense 34,392 36,380 14,994 — 85,766 Income (loss) from continuing operations before taxes 69,945 20,339 ( 18,160 ) — 72,124 Income tax expense — — 16,906 — 16,906 Income (loss) from continuing operations 69,945 20,339 ( 35,066 ) — 55,218 Income from discontinued operations — — — 182 182 Net income (loss) $ 69,945 $ 20,339 $ ( 35,066 ) $ 182 $ 55,400 June 30, 2022 Specialty finance Payments Corporate Discontinued operations Total (in thousands) Total assets $ 5,717,071 $ 48,352 $ 1,354,312 $ — $ 7,119,735 Total liabilities $ 265,777 $ 5,280,555 $ 916,867 $ — $ 6,463,199 December 31, 2021 Specialty finance Payments Corporate Discontinued operations Total (in thousands) Total assets $ 5,099,388 $ 41,593 $ 1,698,990 $ 3,268 $ 6,843,239 Total liabilities $ 329,372 $ 5,312,115 $ 549,298 $ — $ 6,190,785

Discontinued Operations

Discontinued Operations	6 Months Ended
	Jun. 30, 2022
Discontinued Operations [Abstract]
Discontinued Operations	Note 16. Discontinued Operations The Company performed a strategic evaluation of its businesses in the third quarter of 2014 and decided to discontinue its Philadelphia commercial lending operations to focus on its specialty finance lending. The Company has since disposed of the vast majority of related loans and other real estate owned. While in the process of disposition, financial results of the commercial lending operations were presented as separate from continuing operations on the consolidated statements of operations and assets of the commercial lending operations to be disposed of were presented as assets held-for-sale on the consolidated balance sheets. As disposition efforts were winding down, discontinued loans of $ 61.6 million were reclassified to loans held for investment in the first quarter of 2022. These loans will accordingly be accounted for as such, and included in related tables as management continues related collections. Discontinued other real estate owned of $ 17.3 million which constituted the remainder of discontinued assets was reclassified to the other real estate owned caption on the balance sheet. The following table presents financial results of the commercial lending business included in net loss from discontinued operations for the three months ended June 30, 2022 and 2021 (in thousands) : For the three months ended June 30, For the six months ended June 30, 2022 2021 2022 2021 Interest income $ — $ 781 $ — $ 1,634 Interest expense — — — — Net interest income — 781 — 1,634 Non-interest income — 1 — 3 Non-interest expense — 421 — 1,400 Income before taxes — 361 — 237 Income tax expense — 84 — 55 Net income $ — $ 277 $ — $ 182 The following table presents assets held-for-sale from discontinued operations at June 30, 2022 and December 31, 2021 (in thousands): June 30, December 31, 2022 2021 Commercial loans, at fair value $ — $ 2,907 Other real estate owned — 361 Total assets $ — $ 3,268 Non-interest expense for the three and six months ended June 30, 2021 reflected $ 981,000 and $ 1.1 million of recoveries of prior losses on loans. I t also reflected respective expenses and losses of $ 919,000 and $ 1.5 million for the three and six month periods ended June 30, 2021 , respectively, related to other real estate owned. Discontinued operations loans are recorded at the lower of their cost or fair value. Fair value is determined using a discontinued cash flow analysis where projections of cash flows are developed in consideration of internal loan review analysis and default/prepayment assumptions for smaller pools of loans. These credit and collateral related assumptions are subject to uncertainty.

Subsequent Events

Subsequent Events	6 Months Ended
	Jun. 30, 2022
Subsequent Events [Abstract]
Subsequent Events	Note 17. Subsequent Events The Company evaluated its June 30, 2022 consolidated financial statements for subsequent events through the date the consolidated financial statements were issued. Pursuant to a stock repurchase plan described in Note 12, between July 1, 2022 through August 3, 2022, the Company repurchased 360,403 common shares, at a total cost of $ 7.6 million and an average price of $ 21.18 per share .

Significant Accounting Polici_2

Significant Accounting Policies (Policies)	6 Months Ended
	Jun. 30, 2022
Significant Accounting Policies [Abstract]
Basis Of Presentation	Basis of Presentation The financial statements of the Company, as of June 30, 2022 and for the three and six month periods ended June 30, 2022 and 2021, are unaudited. Certain information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) have been condensed or omitted in this Form 10-Q pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). However, in the opinion of management, these interim financial statements include all necessary adjustments to fairly present the results of the interim periods presented. The unaudited interim consolidated financial statements should be read in conjunction with the audited financial statements included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2021 (the “2021 Form 10-K”). The results of operations for the six month period ended June 30, 2022 may not necessarily be indicative of the results of operations for the full year ending December 31, 2022. In the first quarter of 2021, the Company changed its presentation of treasury stock acquired through common stock repurchases. To simplify presentation, common stock repurchases previously shown separately as treasury stock, are now shown as reductions in common stock and additional paid-in capital. There have been no significant changes to the Significant Accounting Policies as described in the 2021 Form 10-K. The Company performed a strategic evaluation of its businesses in the third quarter of 2014 and decided to discontinue its Philadelphia commercial lending operations to focus on its specialty finance lending. The Company has since disposed of the vast majority of related loans and other real estate owned. While in the process of disposition, financial results of the commercial lending operations were presented as separate from continuing operations on the consolidated statements of operations and assets of the commercial lending operations to be disposed of were presented as assets held-for-sale on the consolidated balance sheets. As disposition efforts concluded, discontinued loans of $ 61.6 million were reclassified to loans held for investment in the first quarter of 2022. Accordingly, these loans will be accounted for as such, and included in related tables. On the December 31, 2021 consolidated balance sheet, these discontinued loans were reclassified as loans held for sale in continuing operations and included within “Commercial loans, at fair value”. Discontinued other real estate owned of $ 17.3 million which constituted the remainder of discontinued assets was reclassified to the other real estate owned caption on the balance sheet. In the first quarter of 2022 these loans were reclassified to held for investment. In the second quarter of 2022, as a result of the loan reclassification, related valuation reserves were reversed as a credit to “Net realized and unrealized gains on commercial loans, at fair value” in the consolidated statement of operations, while the allowances for credit losses and loan commitments in the consolidated balance sheet were increased through a provision for credit losses. The $ 3.5 million credit to “ Net realized and unrealized gains on commercial loans, at fair value” was offset by provisions for credit losses of $ 3.5 million with no net impact on income. Of the $ 3.5 million provision, $ 1.3 million increased the allowance for credit losses and $ 2.2 million increased the allowance for loan commitments recorded in other liabilities. These reclassification entries were made retroactive to the first quarter of 2022 and are reflected in year to date 2022 results. The Company’s non-SBA commercial real estate bridge loans, at fair value, are primarily collateralized by multi-family properties (apartment buildings), and to a lesser extent, by hotel and retail properties. These loans were originally generated for sale through securitizations. In 2020, the Company decided to retain these loans on its balance sheet as interest earning assets and has resumed originating such loans. These new originations are identified as REBL and are held for investment in the loan portfolio. Prior originations initially intended for securitizations continue to be accounted for at fair value, and are included in the balance sheet in “Commercial loans, at fair value.”

Stock-Based Compensation (Table

Stock-Based Compensation (Tables)	6 Months Ended
	Jun. 30, 2022
Stock-Based Compensation [Abstract]
Summary Of Status Of Company's Equity Compensations Plans	Weighted average remaining Weighted average contractual Aggregate Options exercise price term (years) intrinsic value Outstanding at January 1, 2022 550,104 $ 9.67 7.17 $ 8,603,191 Granted 100,000 30.32 9.62 — Exercised ( 35,318 ) 8.84 — 808,850 Expired — — — — Forfeited ( 7,182 ) — — — Outstanding at June 30, 2022 607,604 $ 13.13 7.65 $ 4,964,364 Exercisable at June 30, 2022 266,328 $ 8.87 6.56 $ 2,835,392
Summary Of Restricted Stock Units	Weighted average Average remaining grant date contractual RSUs fair value term (years) Outstanding at January 1, 2022 1,030,124 $ 10.49 1.17 Granted 260,693 28.61 2.34 Vested ( 564,932 ) 10.21 — Forfeited ( 23,220 ) 13.29 — Outstanding at June 30, 2022 702,665 $ 17.52 1.48
Fair Value Of Grant On Date Of Grant Using The Black-Scholes Options Pricing Model	June 30, 2022 2021 Risk-free interest rate 1.94 % 1.19 % Expected dividend yield — — Expected volatility 45.10 % 45.61 % Expected lives (years) 6.3 6.3

Earnings Per Share (Tables)

Earnings Per Share (Tables)	6 Months Ended
	Jun. 30, 2022
Earnings Per Share [Abstract]
Earnings Per Share	For the three months ended June 30, 2022 Income Shares Per share (numerator) (denominator) amount (dollars in thousands except share and per share data) Basic earnings per share Net earnings available to common shareholders $ 30,402 56,801,518 $ 0.54 Effect of dilutive securities Common stock options and restricted stock units — 652,212 ( 0.01 ) Diluted earnings per share Net earnings available to common shareholders $ 30,402 57,453,730 $ 0.53 Stock options for 407,604 shares, exercisable at prices between $ 6.87 and $ 10.45 per share, were outstanding at June 30, 2022, and included in the diluted earnings per share computation because the exercise price per share was less than the average market price . Stock options for 200,000 shares were anti-dilutive and not included in the earnings per share calculation. For the six months ended June 30, 2022 Income Shares Per share (numerator) (denominator) amount (dollars in thousands except share and per share data) Basic earnings per share Net earnings available to common shareholders $ 59,368 56,962,000 $ 1.04 Effect of dilutive securities Common stock options and restricted stock units — 810,538 ( 0.01 ) Diluted earnings per share Net earnings available to common shareholders $ 59,368 57,772,538 $ 1.03 Stock options for 507,604 shares, exercisable at prices between $ 6.87 and $ 18.81 per share, were outstanding at June 30, 2022, and included in the diluted earnings per share computation because the exercise price per share was less than the average market price . Stock options for 100,000 shares were anti-dilutive and not included in the earnings per share calculation. For the three months ended June 30, 2021 Income Shares Per share (numerator) (denominator) amount (dollars in thousands except share and per share data) Basic earnings per share from continuing operations Net earnings available to common shareholders $ 29,158 57,230,576 $ 0.51 Effect of dilutive securities Common stock options and restricted stock units — 1,792,349 ( 0.02 ) Diluted earnings per share Net earnings available to common shareholders $ 29,158 59,022,925 $ 0.49 For the three months ended June 30, 2021 Income Shares Per share (numerator) (denominator) amount (dollars in thousands except share and per share data) Basic earnings per share from discontinued operations Net earnings available to common shareholders $ 277 57,230,576 $ — Effect of dilutive securities Common stock options and restricted stock units — 1,792,349 — Diluted earnings per share Net earnings available to common shareholders $ 277 59,022,925 $ — For the three months ended June 30, 2021 Income Shares Per share (numerator) (denominator) amount (dollars in thousands except share and per share data) Basic earnings per share Net earnings available to common shareholders $ 29,435 57,230,576 $ 0.51 Effect of dilutive securities Common stock options and restricted stock units — 1,792,349 ( 0.01 ) Diluted earnings per share Net earnings available to common shareholders $ 29,435 59,022,925 $ 0.50 Notes: The total of diluted earnings per share from continuing and discontinued operations does not equal diluted earnings per share due to rounding. In 2022, after reclassification of discontinued assets to contuing operations, there was no further income or expense for discontinued operations. Stock options for 819,104 shares, exercisable at prices between $ 6.75 and $ 18.81 per share, were outstanding at June 30, 2021, and included in the dilutive earnings per share computation. Stock options for 100,000 shares were anti-dilutive and not included in the earnings per share calculation. For the six months ended June 30, 2021 Income Shares Per share (numerator) (denominator) amount (dollars in thousands except share and per share data) Basic earnings per share from continuing operations Net earnings available to common shareholders $ 55,218 57,232,557 $ 0.96 Effect of dilutive securities Common stock options and restricted stock units — 1,854,399 ( 0.03 ) Diluted earnings per share Net earnings available to common shareholders $ 55,218 59,086,956 $ 0.93 For the six months ended June 30, 2021 Income Shares Per share (numerator) (denominator) amount (dollars in thousands except share and per share data) Basic earnings per share from discontinued operations Net earnings available to common shareholders $ 182 57,232,557 $ 0.01 Effect of dilutive securities Common stock options and restricted stock units — 1,854,399 — Diluted earnings per share Net earnings available to common shareholders $ 182 59,086,956 $ 0.01 For the six months ended June 30, 2021 Income Shares Per share (numerator) (denominator) amount (dollars in thousands except share and per share data) Basic earnings per share Net earnings available to common shareholders $ 55,400 57,232,557 $ 0.97 Effect of dilutive securities Common stock options and restricted stock units — 1,854,399 ( 0.03 ) Diluted earnings per share Net earnings available to common shareholders $ 55,400 59,086,956 $ 0.94

Investment Securities (Tables)

Investment Securities (Tables)	6 Months Ended
	Jun. 30, 2022
Investment Securities [Abstract]
Schedule Of Investment Securities Classified As Available-for-sale And Held-to-maturity	Available-for-sale June 30, 2022 Gross Gross Amortized unrealized unrealized Fair cost gains losses value U.S. Government agency securities $ 29,598 $ 32 $ ( 893 ) $ 28,737 Asset-backed securities * 356,788 — ( 10,889 ) 345,899 Tax-exempt obligations of states and political subdivisions 3,559 18 ( 16 ) 3,561 Taxable obligations of states and political subdivisions 45,723 116 ( 526 ) 45,313 Residential mortgage-backed securities 160,885 172 ( 5,693 ) 155,364 Collateralized mortgage obligation securities 49,793 1 ( 842 ) 48,952 Commercial mortgage-backed securities 201,317 — ( 8,448 ) 192,869 Corporate debt securities 10,000 — ( 4,079 ) 5,921 $ 857,663 $ 339 $ ( 31,386 ) $ 826,616 June 30, 2022 Gross Gross Amortized unrealized unrealized Fair * Asset-backed securities as shown above cost gains losses value Federally insured student loan securities $ 20,010 $ — $ ( 169 ) $ 19,841 Collateralized loan obligation securities 336,778 — ( 10,720 ) 326,058 $ 356,788 $ — $ ( 10,889 ) $ 345,899 Available-for-sale December 31, 2021 Gross Gross Amortized unrealized unrealized Fair cost gains losses value U.S. Government agency securities $ 36,182 $ 1,167 $ ( 47 ) $ 37,302 Asset-backed securities * 360,332 327 ( 241 ) 360,418 Tax-exempt obligations of states and political subdivisions 3,559 172 — 3,731 Taxable obligations of states and political subdivisions 45,984 2,422 — 48,406 Residential mortgage-backed securities 179,778 4,804 ( 281 ) 184,301 Collateralized mortgage obligation securities 60,778 1,083 — 61,861 Commercial mortgage-backed securities 248,599 4,106 ( 1,629 ) 251,076 Corporate debt securities 10,000 — ( 3,386 ) 6,614 $ 945,212 $ 14,081 $ ( 5,584 ) $ 953,709 December 31, 2021 Gross Gross Amortized unrealized unrealized Fair * Asset-backed securities as shown above cost gains losses value Federally insured student loan securities $ 22,518 $ 13 $ ( 73 ) $ 22,458 Collateralized loan obligation securities 337,814 314 ( 168 ) 337,960 $ 360,332 $ 327 $ ( 241 ) $ 360,418
Amortized Cost And Fair Value Of Investment Securities By Contractual Maturity	Available-for-sale Amortized Fair cost value Due before one year $ 22,045 $ 22,040 Due after one year through five years 147,226 144,670 Due after five years through ten years 241,267 234,669 Due after ten years 447,125 425,237 $ 857,663 $ 826,616
Available-for-sale And Held-to-maturity Securities, Continuous Unrealized Loss Position	Available-for-sale Less than 12 months 12 months or longer Total Number of securities Fair Value Unrealized losses Fair Value Unrealized losses Fair Value Unrealized losses Description of Securities U.S. Government agency securities 12 $ 24,453 $ ( 857 ) $ 2,434 $ ( 36 ) $ 26,887 $ ( 893 ) Asset-backed securities 59 252,857 ( 7,312 ) 93,042 ( 3,577 ) 345,899 ( 10,889 ) Tax-exempt obligations of states and political subdivisions 1 1,143 ( 16 ) — — 1,143 ( 16 ) Taxable obligations of states and political subdivisions 21 36,616 ( 526 ) — — 36,616 ( 526 ) Residential mortgage-backed securities 131 135,304 ( 5,227 ) 5,324 ( 466 ) 140,628 ( 5,693 ) Collateralized mortgage obligation securities 20 48,815 ( 842 ) — — 48,815 ( 842 ) Commercial mortgage-backed securities 42 155,933 ( 4,190 ) 36,935 ( 4,258 ) 192,868 ( 8,448 ) Corporate debt securities 1 — — 5,921 ( 4,079 ) 5,921 ( 4,079 ) Total unrealized loss position investment securities 287 $ 655,121 $ ( 18,970 ) $ 143,656 $ ( 12,416 ) $ 798,777 $ ( 31,386 ) The table below indicates the length of time individual securities had been in a continuous unrealized loss position at December 31, 2021 (dollars in thousands): Available-for-sale Less than 12 months 12 months or longer Total Number of securities Fair Value Unrealized losses Fair Value Unrealized losses Fair Value Unrealized losses Description of Securities U.S. Government agency securities 2 $ — $ — $ 2,700 $ ( 47 ) $ 2,700 $ ( 47 ) Asset-backed securities 42 243,598 ( 235 ) 1,197 ( 6 ) 244,795 ( 241 ) Residential mortgage-backed securities 30 21,640 ( 159 ) 5,160 ( 122 ) 26,800 ( 281 ) Commercial mortgage-backed securities 12 3,334 ( 43 ) 91,355 ( 1,586 ) 94,689 ( 1,629 ) Corporate debt securities 1 — — 6,614 ( 3,386 ) 6,614 ( 3,386 ) Total unrealized loss position investment securities 87 $ 268,572 $ ( 437 ) $ 107,026 $ ( 5,147 ) $ 375,598 $ ( 5,584 )

Loans (Tables)

Loans (Tables)	6 Months Ended
	Jun. 30, 2022
Loans [Abstract]
Major Classifications Of Loans	June 30, December 31, 2022 2021 SBL non-real estate $ 112,854 $ 147,722 SBL commercial mortgage 425,219 361,171 SBL construction 27,042 27,199 Small business loans 565,115 536,092 Direct lease financing 583,086 531,012 SBLOC / IBLOC * 2,274,256 1,929,581 Advisor financing ** 155,235 115,770 Real estate bridge loans 1,106,875 621,702 Other loans *** 63,514 5,014 4,748,081 3,739,171 Unamortized loan fees and costs 6,616 8,053 Total loans, including unamortized loan fees and costs $ 4,754,697 $ 3,747,224 June 30, December 31, 2022 2021 SBL loans, including costs net of deferred fees of $ 6,444 and $ 5,345 for June 30, 2022 and December 31, 2021, respectively $ 571,559 $ 541,437 SBL loans included in commercial loans, at fair value 168,579 199,585 Total small business loans **** $ 740,138 $ 741,022 * Securities Backed Lines of Credit, or SBLOC, are collateralized by marketable securities, while Insurance Backed Lines of Credit, or IBLOC, are collateralized by the cash surrender value of insurance policies. At June 30, 2022 and December 31, 2021, respectively, IBLOC loans amounted to $ 1.02 billion and $ 788.3 million. ** In 2020 the Company began originating loans to investment advisors for purposes of debt refinance, acquisition of another firm or internal succession. Maximum loan amounts are subject to loan-to-value ratios of 70 %, based on third-party business appraisals, but may be increased depending upon the debt service coverage ratio. Personal guarantees and blanket business liens are obtained as appropriate. *** Includes demand deposit overdrafts reclassified as loan balances totaling $ 170,000 and $ 322,000 at June 30, 2022 and December 31, 2021, respectively. Estimated overdraft charge-offs and recoveries are reflected in the allowance for credit losses and have been immaterial . **** The small business loans held at fair value are comprised of the government guaranteed portion of SBA 7a loans at the dates indicated. A reduction in SBL non-real estate from $ 122.4 million to $ 112.9 million in the second quarter of 2022 resulted primarily from U.S. government repayments of Paycheck Protection Program (“PPP”) loans authorized by The Consolidated Appropriations Act, 2021. PPP loans totaled $ 10.3 million at June 30, 2022 and $ 23.7 million at March 31, 2022, respectively.
Impaired Loans	June 30, 2022 Recorded investment Unpaid principal balance Related allowance Average recorded investment Interest income recognized Without an allowance recorded SBL non-real estate $ 244 $ 3,700 $ — $ 394 $ 4 SBL commercial mortgage — — — 75 — Direct lease financing — — — 87 — Consumer - home equity 307 307 — 313 4 With an allowance recorded SBL non-real estate 926 926 ( 593 ) 1,407 5 SBL commercial mortgage 1,423 1,423 ( 365 ) 867 — SBL construction 710 710 ( 34 ) 710 — Other loans 4,159 4,159 ( 31 ) 4,159 52 Total SBL non-real estate 1,170 4,626 ( 593 ) 1,801 9 SBL commercial mortgage 1,423 1,423 ( 365 ) 942 — SBL construction 710 710 ( 34 ) 710 — Direct lease financing — — — 87 — Other loans 4,159 4,159 ( 31 ) 4,159 52 Consumer - home equity 307 307 — 313 4 $ 7,769 $ 11,225 $ ( 1,023 ) $ 8,012 $ 65 December 31, 2021 Recorded investment Unpaid principal balance Related allowance Average recorded investment Interest income recognized Without an allowance recorded SBL non-real estate $ 409 $ 3,414 $ — $ 412 $ 5 SBL commercial mortgage 223 246 — 1,717 — Direct lease financing 254 254 — 430 — Consumer - home equity 320 320 — 458 8 With an allowance recorded SBL non-real estate 1,478 1,478 ( 829 ) 2,267 13 SBL commercial mortgage 589 589 ( 115 ) 2,634 — SBL construction 710 710 ( 34 ) 711 — Direct lease financing — — — 132 — Consumer - other — — — 5 — Total SBL non-real estate 1,887 4,892 ( 829 ) 2,679 18 SBL commercial mortgage 812 835 ( 115 ) 4,351 — SBL construction 710 710 ( 34 ) 711 — Direct lease financing 254 254 — 562 — Consumer - other — — — 5 — Consumer - home equity 320 320 — 458 8 $ 3,983 $ 7,011 $ ( 978 ) $ 8,766 $ 26
Summary Of Non-Accrual Loans With And Without Allowance For Credit Losses	June 30, 2022 December 31, 2021 Non-accrual loans with a related ACL Non-accrual loans without a related ACL Total non-accrual loans Total non-accrual loans SBL non-real estate $ 792 $ 103 $ 895 $ 1,313 SBL commercial mortgage 1,423 — 1,423 812 SBL construction 710 — 710 710 Direct leasing — — — 254 Consumer - home equity — 63 63 72 Other loans 607 — 607 — $ 3,532 $ 166 $ 3,698 $ 3,161
Non-accrual Loans, Loans Past Due 90 Days And Other Real Estate Owned And Delinquent Loans By Loan Category	June 30, December 31, 2022 2021 (in thousands) Non-accrual loans SBL non-real estate $ 895 $ 1,313 SBL commercial mortgage 1,423 812 SBL construction 710 710 Direct leasing — 254 Other loans 607 — Consumer - home equity 63 72 Total non-accrual loans 3,698 3,161 Loans past due 90 days or more and still accruing 4,848 461 Total non-performing loans 8,546 3,622 Other real estate owned 18,873 18,873 Total non-performing assets $ 27,419 $ 22,495
Loans Modified And Considered Troubled Debt Restructurings	June 30, 2022 December 31, 2021 Number Pre-modification recorded investment Post-modification recorded investment Number Pre-modification recorded investment Post-modification recorded investment SBL non-real estate 9 $ 665 $ 665 9 $ 1,231 $ 1,231 SBL commercial mortgage 1 835 835 — — — Other loans 1 3,552 3,552 — — — Consumer - home equity 1 244 244 1 248 248 Total (1) 12 $ 5,296 $ 5,296 10 $ 1,479 $ 1,479
Loans Modified As Troubled Debt Restructurings	June 30, 2022 December 31, 2021 Adjusted interest rate Extended maturity Combined rate and maturity Adjusted interest rate Extended maturity Combined rate and maturity SBL non-real estate $ — $ — $ 665 $ — $ — $ 1,231 SBL commercial mortgage — — 835 — — — Other loans — — 3,552 — — — Consumer - home equity — — 244 — — 248 Total (1) $ — $ — $ 5,296 $ — $ — $ 1,479
Summary Of Restructured Loans Within The Last Twelve Months That Have Subsequently Defaulted	June 30, 2022 Number Pre-modification recorded investment SBL non-real estate 1 $ 334 Total 1 $ 334
Summary Of Gross Loans Held For Investment By Year Of Origination And Internally Assigned Credit Grade	As of June 30, 2022 2022 2021 2020 2019 2018 Prior Revolving loans at amortized cost Total SBL non real estate Non-rated* $ 2,393 $ 11,696 $ 340 $ — $ — $ — $ — $ 14,429 Pass 11,600 30,975 14,783 7,802 8,092 10,543 — 83,795 Special mention — — — — 624 474 — 1,098 Substandard — — 336 190 1 645 — 1,172 Total SBL non-real estate 13,993 42,671 15,459 7,992 8,717 11,662 — 100,494 SBL commercial mortgage Non-rated 17,496 — — — — — — 17,496 Pass 47,626 97,919 56,012 70,795 47,000 78,617 — 397,969 Special mention — — 141 1,853 — 659 — 2,653 Substandard — — — — 834 589 — 1,423 Total SBL commercial mortgage 65,122 97,919 56,153 72,648 47,834 79,865 — 419,541 SBL construction Non-rated 198 — — — — — — 198 Pass — 11,247 12,461 2,426 — — — 26,134 Substandard — — — — — 710 — 710 Total SBL construction 198 11,247 12,461 2,426 — 710 — 27,042 Direct lease financing Non-rated 49,240 38,489 10,581 1,482 706 237 — 100,735 Pass 142,813 159,899 111,638 42,770 17,085 5,247 — 479,452 Special mention 29 — — — 10 8 — 47 Substandard 1,005 671 1,131 45 — — — 2,852 Total direct lease financing 193,087 199,059 123,350 44,297 17,801 5,492 — 583,086 SBLOC Non-rated — — — — — — 3,913 3,913 Pass — — — — — — 1,253,147 1,253,147 Total SBLOC — — — — — — 1,257,060 1,257,060 IBLOC Non-rated — — — — — — 503,028 503,028 Pass — — — — — — 514,168 514,168 Total IBLOC — — — — — — 1,017,196 1,017,196 Advisor financing Non-rated 2,713 950 — — — — — 3,663 Pass 42,632 67,989 40,951 — — — — 151,572 Total advisor financing 45,345 68,939 40,951 — — — — 155,235 Real estate bridge loans Pass 473,319 633,556 — — — — — 1,106,875 Total real estate bridge loans 473,319 633,556 — — — — — 1,106,875 Other loans Non-rated 3,244 49 92 — — 22,130 549 26,064 Pass 228 369 112 2,843 3,832 42,656 1,225 51,265 Special mention — — — — — 3,552 — 3,552 Substandard — — — — — 607 64 671 Total other loans** 3,472 418 204 2,843 3,832 68,945 1,838 81,552 $ 794,536 $ 1,053,809 $ 248,578 $ 130,206 $ 78,184 $ 166,674 $ 2,276,094 $ 4,748,081 Unamortized loan fees and costs — — — — — — — 6,616 Total $ 4,754,697 * Included in the SBL non real estate non-rated total of $ 14.4 million, were $ 10.3 million of PPP loans. ** Included in Other loans are $ 18.0 million of SBA loans purchased for Community Reinvestment Act (“CRA”) purposes as of June 30, 2022. These loans are classified as SBL in the Company’s loan table which classify loans by type, as opposed to risk characteristics. As of December 31, 2021 2021 2020 2019 2018 2017 Prior Revolving loans at amortized cost Total SBL non real estate Non-rated* $ 39,318 $ 7,257 $ — $ — $ — $ — $ — $ 46,575 Pass 34,172 15,934 8,794 8,988 5,088 9,809 — 82,785 Special mention — — 99 666 — 859 — 1,624 Substandard — — — 18 848 895 — 1,761 Total SBL non-real estate 73,490 23,191 8,893 9,672 5,936 11,563 — 132,745 SBL commercial mortgage Non-rated 10,963 — — — — — — 10,963 Pass 79,166 57,554 75,290 43,820 37,607 46,016 — 339,453 Special mention — 141 1,853 — — 247 — 2,241 Substandard — — — — — 812 — 812 Total SBL commercial mortgage 90,129 57,695 77,143 43,820 37,607 47,075 — 353,469 SBL construction Pass 6,869 12,629 1,880 5,111 — — — 26,489 Substandard — — — — — 710 — 710 Total SBL construction 6,869 12,629 1,880 5,111 — 710 — 27,199 . Direct lease financing Non-rated 56,152 13,271 1,933 1,115 355 104 — 72,930 Pass 214,780 145,256 58,337 26,662 8,574 2,105 — 455,714 Special mention — — — 22 38 — — 60 Substandard 526 1,679 38 22 31 12 — 2,308 Total direct lease financing 271,458 160,206 60,308 27,821 8,998 2,221 — 531,012 SBLOC Non-rated — — — — — — 3,176 3,176 Pass — — — — — — 1,138,140 1,138,140 Total SBLOC — — — — — — 1,141,316 1,141,316 IBLOC Non-rated — — — — — — 346,604 346,604 Pass — — — — — — 441,661 441,661 Total IBLOC — — — — — — 788,265 788,265 Advisor financing Non-rated 38,330 258 — — — — — 38,588 Pass 33,776 43,406 — — — — — 77,182 Total advisor financing 72,106 43,664 — — — — — 115,770 Real estate bridge loans Pass 621,702 — — — — — — 621,702 Total real estate bridge loans 621,702 — — — — — — 621,702 Other loans Non-rated 396 152 — — — 216 656 1,420 Pass 373 113 3,081 4,553 5,212 11,604 1,264 26,200 Substandard — — — — — — 73 73 Total other loans** 769 265 3,081 4,553 5,212 11,820 1,993 27,693 Total $ 1,136,523 $ 297,650 $ 151,305 $ 90,977 $ 57,753 $ 73,389 $ 1,931,574 $ 3,739,171 Unamortized loan fees and costs — — — — — — — 8,053 Total $ 3,747,224 * Included in the SBL non real estate non-rated total of $ 46.6 million, were $ 44.8 million of PPP loans which are government guaranteed. ** Included in Other loans are $ 22.7 million of SBA loans purchased for CRA purposes as of December 31, 2021. These loans are classified as SBL in the Company’s loan table which classify loans by type, as opposed to risk characteristics.
Scheduled Maturities of Direct Financing Leases	As of June 30, 2022 2022 2021 2020 2019 2018 Prior Total SBL non-real estate Current period charge-offs $ — $ — $ — $ — $ — $ ( 844 ) $ ( 844 ) Current period recoveries — — — — — 33 33 Current period SBL non-real estate net charge-offs — — — — — ( 811 ) ( 811 ) SBL commercial mortgage Current period charge-offs — — — — — — — Current period recoveries — — — — — — — Current period SBL commercial mortgage net charge-offs — — — — — — — SBL construction Current period charge-offs — — — — — — — Current period recoveries — — — — — — — Current period SBL construction net charge-offs — — — — — — — Direct lease financing Current period charge-offs — ( 50 ) ( 123 ) ( 26 ) — — ( 199 ) Current period recoveries — — 87 6 — — 93 Current period direct lease financing net charge-offs — ( 50 ) ( 36 ) ( 20 ) — — ( 106 ) SBLOC Current period charge-offs — — — — — — — Current period recoveries — — — — — — — Current period SBLOC net charge-offs — — — — — — — IBLOC Current period charge-offs — — — — — — — Current period recoveries — — — — — — — Current period IBLOC net charge-offs — — — — — — — Advisor financing Current period charge-offs — — — — — — — Current period recoveries — — — — — — — Current period advisor financing net charge-offs — — — — — — — Real estate bridge loans Current period charge-offs — — — — — — — Current period recoveries — — — — — — — Current period real estate bridge loans net charge-offs — — — — — — — Other loans Current period charge-offs — — — — — — — Current period recoveries — — — — — — — Current period other loans net recoveries — — — — — — — Total Current period charge-offs — ( 50 ) ( 123 ) ( 26 ) — ( 844 ) ( 1,043 ) Current period recoveries — — 87 6 — 33 126 Current period net charge-offs $ — $ ( 50 ) $ ( 36 ) $ ( 20 ) $ — $ ( 811 ) $ ( 917 )
Changes In Allowance For Loan And Lease Losses By Loan Category	June 30, 2022 SBL non-real estate SBL commercial mortgage SBL construction Direct lease financing SBLOC / IBLOC Advisor financing Real estate bridge loans Other loans Unallocated** Total Beginning 1/1/2022 $ 5,415 $ 2,952 $ 432 $ 5,817 $ 964 $ 868 $ 1,181 $ 177 $ — $ 17,806 Charge-offs ( 844 ) — — ( 199 ) — — — — — ( 1,043 ) Recoveries 33 — — 93 — — — — — 126 Provision (reversal of)* 380 ( 632 ) ( 3 ) 513 174 296 889 581 — 2,198 Ending balance $ 4,984 $ 2,320 $ 429 $ 6,224 $ 1,138 $ 1,164 $ 2,070 $ 758 $ — $ 19,087 Ending balance: Individually evaluated for expected credit loss $ 593 $ 365 $ 34 $ — $ — $ — $ — $ 31 $ — $ 1,023 Ending balance: Collectively evaluated for expected credit loss $ 4,391 $ 1,955 $ 395 $ 6,224 $ 1,138 $ 1,164 $ 2,070 $ 727 $ — $ 18,064 Loans: Ending balance** $ 112,854 $ 425,219 $ 27,042 $ 583,086 $ 2,274,256 $ 155,235 $ 1,106,875 $ 63,514 $ 6,616 $ 4,754,697 Ending balance: Individually evaluated for expected credit loss $ 1,170 $ 1,423 $ 710 $ — $ — $ — $ — $ 4,466 $ — $ 7,769 Ending balance: Collectively evaluated for expected credit loss $ 111,684 $ 423,796 $ 26,332 $ 583,086 $ 2,274,256 $ 155,235 $ 1,106,875 $ 59,048 $ 6,616 $ 4,746,928 December 31, 2021 SBL non-real estate SBL commercial mortgage SBL construction Direct lease financing SBLOC / IBLOC Advisor financing Real estate bridge loans Other loans Unallocated** Total Beginning balance 1/1/2021 $ 5,060 $ 3,315 $ 328 $ 6,043 $ 775 $ 362 $ — $ 199 $ — $ 16,082 Charge-offs ( 1,138 ) ( 417 ) — ( 412 ) ( 15 ) — — ( 24 ) — ( 2,006 ) Recoveries 51 9 — 58 — — — 1,099 — 1,217 Provision (reversal of)* 1,442 45 104 128 204 506 1,181 ( 1,097 ) — 2,513 Ending balance $ 5,415 $ 2,952 $ 432 $ 5,817 $ 964 $ 868 $ 1,181 $ 177 $ — $ 17,806 Ending balance: Individually evaluated for expected credit loss $ 829 $ 115 $ 34 $ — $ — $ — $ — $ — $ — $ 978 Ending balance: Collectively evaluated for expected credit loss $ 4,586 $ 2,837 $ 398 $ 5,817 $ 964 $ 868 $ 1,181 $ 177 $ — $ 16,828 Loans: Ending balance** $ 147,722 $ 361,171 $ 27,199 $ 531,012 $ 1,929,581 $ 115,770 $ 621,702 $ 5,014 $ 8,053 $ 3,747,224 Ending balance: Individually evaluated for expected credit loss $ 1,887 $ 812 $ 710 $ 254 $ — $ — $ — $ 320 $ — $ 3,983 Ending balance: Collectively evaluated for expected credit loss $ 145,835 $ 360,359 $ 26,489 $ 530,758 $ 1,929,581 $ 115,770 $ 621,702 $ 4,694 $ 8,053 $ 3,743,241 June 30, 2021 SBL non-real estate SBL commercial mortgage SBL construction Direct lease financing SBLOC / IBLOC Advisor financing Other loans Unallocated** Total Beginning 1/1/2021 $ 5,060 $ 3,315 $ 328 $ 6,043 $ 775 $ 362 $ 199 — $ 16,082 Charge-offs ( 321 ) ( 23 ) — ( 193 ) ( 15 ) — — — ( 552 ) Recoveries 15 — — 7 — — — — 22 Provision (reversal of)* 263 ( 663 ) ( 27 ) ( 139 ) 104 179 23 — ( 260 ) Ending balance $ 5,017 $ 2,629 $ 301 $ 5,718 $ 864 $ 541 $ 222 — $ 15,292 Ending balance: Individually evaluated for expected credit loss $ 1,559 $ 510 $ 34 $ — $ — $ — $ 10 $ — $ 2,113 Ending balance: Collectively evaluated for expected credit loss $ 3,458 $ 2,119 $ 267 $ 5,718 $ 864 $ 541 $ 212 $ — $ 13,179 Loans: Ending balance** $ 228,958 $ 343,487 $ 18,494 $ 506,424 $ 1,729,628 $ 72,190 $ 5,840 $ 10,323 $ 2,915,344 Ending balance: Individually evaluated for expected credit loss $ 2,729 $ 3,167 $ 711 $ 635 $ — $ — $ 550 $ — $ 7,792 Ending balance: Collectively evaluated for expected credit loss $ 226,229 $ 340,320 $ 17,783 $ 505,789 $ 1,729,628 $ 72,190 $ 5,290 $ 10,323 $ 2,907,552 * The amount shown as the provision for (reversal of) credit losses for the period reflects the provision on (reversal of) credit losses for loans, while the consolidated statements of operations provision for (reversal of) credit losses include provisions for unfunded commitments of $ 1.3 million, $ 131,000 and $ 597,000 , respectively, for the six months ended June 30, 2022 and June 30, 2021, and for full year 2021. ** The ending balance for loans in the unallocated column represents deferred costs and fees.
Delinquent Loans By Loan Category	June 30, 2022 30-59 Days 60-89 Days 90+ Days Total Total past due past due still accruing Non-accrual past due Current loans SBL non-real estate $ 1,327 $ 1,144 $ 608 $ 895 $ 3,974 $ 108,880 $ 112,854 SBL commercial mortgage 2,134 7 — 1,423 3,564 421,655 425,219 SBL construction — — — 710 710 26,332 27,042 Direct lease financing 932 639 589 — 2,160 580,926 583,086 SBLOC / IBLOC 2,021 1,407 94 — 3,522 2,270,734 2,274,256 Advisor financing — — — — — 155,235 155,235 Real estate bridge loans — — — — — 1,106,875 1,106,875 Other loans 1,288 94 3,557 670 5,609 57,905 63,514 Unamortized loan fees and costs — — — — — 6,616 6,616 $ 7,702 $ 3,291 $ 4,848 $ 3,698 $ 19,539 $ 4,735,158 $ 4,754,697 December 31, 2021 30-59 Days 60-89 Days 90+ Days Total Total past due past due still accruing Non-accrual past due Current loans SBL non-real estate $ 1,375 $ 3,138 $ 441 $ 1,313 $ 6,267 $ 141,455 $ 147,722 SBL commercial mortgage — 220 — 812 1,032 360,139 361,171 SBL construction — — — 710 710 26,489 27,199 Direct lease financing 1,833 692 20 254 2,799 528,213 531,012 SBLOC / IBLOC 5,985 289 — — 6,274 1,923,307 1,929,581 Advisor financing — — — — — 115,770 115,770 Real estate bridge loans — — — — — 621,702 621,702 Other loans — — — 72 72 4,942 5,014 Unamortized loan fees and costs — — — — — 8,053 8,053 $ 9,193 $ 4,339 $ 461 $ 3,161 $ 17,154 $ 3,730,070 $ 3,747,224
Scheduled Maturities Of Direct Financing Leases	Remaining 2022 $ 90,377 2023 142,853 2024 119,769 2025 65,408 2026 33,777 2027 and thereafter 10,000 Total undiscounted cash flows 462,184 Residual value * 178,897 Difference between undiscounted cash flows and discounted cash flows ( 57,995 ) Present value of lease payments recorded as lease receivables $ 583,086 * Of the $ 178,897,000 , $ 30,239,000 is not guaranteed by the lessee or other guarantors.

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	6 Months Ended
	Jun. 30, 2022
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Carrying Amount And Estimated Fair Value Of Assets And Liabilities	June 30, 2022 Quoted prices in Significant other Significant active markets for observable unobservable Carrying Estimated identical assets inputs inputs amount fair value (Level 1) (Level 2) (Level 3) Investment securities, available-for-sale $ 826,616 $ 826,616 $ — $ 808,624 $ 17,992 Federal Home Loan Bank and Atlantic Central Bankers Bank stock 1,643 1,643 — — 1,643 Commercial loans, at fair value 995,493 995,493 — — 995,493 Loans, net of deferred loan fees and costs 4,754,697 4,738,707 — — 4,738,707 Interest rate swaps, asset 463 463 — 463 — Demand and interest checking 5,394,562 5,394,562 — 5,394,562 — Savings and money market 486,189 486,189 — 486,189 — Senior debt 98,866 99,327 — 99,327 — Subordinated debentures 13,401 8,203 — — 8,203 Securities sold under agreements to repurchase 42 42 42 — — Short-term borrowings 385,000 385,000 385,000 — — December 31, 2021 Quoted prices in Significant other Significant active markets for observable unobservable Carrying Estimated identical assets inputs inputs amount fair value (Level 1) (Level 2) (Level 3) Investment securities, available-for-sale $ 953,709 $ 953,709 $ — $ 934,678 $ 19,031 Federal Home Loan Bank and Atlantic Central Bankers Bank stock 1,663 1,663 — — 1,663 Commercial loans, at fair value 1,388,416 1,388,416 — — 1,388,416 Loans, net of deferred loan fees and costs 3,747,224 3,745,548 — — 3,745,548 Assets held-for-sale from discontinued operations 3,268 3,268 — — 3,268 Interest rate swaps, liability 553 553 — 553 — Demand and interest checking 5,561,365 5,561,365 — 5,561,365 — Savings and money market 415,546 415,546 — 415,546 — Senior debt 98,682 101,980 — 101,980 — Subordinated debentures 13,401 8,815 — — 8,815 Securities sold under agreements to repurchase 42 42 42 — —
Changes In Company's Level 3 Assets	Fair Value Measurements Using Significant Unobservable Inputs (Level 3) Available-for-sale Commercial loans, securities at fair value June 30, 2022 December 31, 2021 June 30, 2022 December 31, 2021 Beginning balance $ 19,031 $ 178,951 $ 1,388,416 $ 1,810,812 Transfers from investment in unconsolidated entity — — — 22,926 Transfers from assets held-for-sale from discontinued operations — — 61,580 Transfers to loans, net — — ( 61,580 ) — Total (losses) or gains (realized/unrealized) Included in earnings — ( 44 ) 9,501 13,214 Included in other comprehensive loss ( 1,039 ) ( 1,422 ) — — Purchases, issuances, sales and settlements Issuances — — 20,027 127,765 Settlements — ( 158,454 ) ( 360,871 ) ( 647,881 ) Ending balance $ 17,992 $ 19,031 $ 995,493 $ 1,388,416 Total losses year to date included in earnings attributable to the change in unrealized gains or losses relating to assets still held at the reporting date as shown above. $ — $ — $ ( 1,476 ) $ ( 2,133 ) The Company’s Level 3 asset activity for the categories shown are summarized below (in thousands): Fair Value Measurements Using Significant Unobservable Inputs (Level 3) Investment in Assets held-for-sale unconsolidated entity from discontinued operations June 30, 2022 December 31, 2021 June 30, 2022 December 31, 2021 Beginning balance $ — $ 31,294 $ 3,268 $ 113,650 Transfers to commercial loans, at fair value — ( 22,926 ) — ( 61,580 ) Transfers to other real estate owned — ( 2,145 ) — ( 17,343 ) Total (losses) or gains (realized/unrealized) Included in earnings — — — 1,102 Purchases, issuances, sales, settlements and charge-offs Issuances — — — 5,222 Sales — — — ( 2,020 ) Settlements — ( 6,223 ) ( 3,268 ) ( 35,750 ) Charge-offs — — — ( 13 ) Ending balance $ — $ — $ — $ 3,268 Total losses year to date included in earnings attributable to the change in unrealized gains or losses relating to assets still held at the reporting date as shown above. $ — $ — $ — $ 566
Schedule Of Other Real Estate Owned	June 30, 2022 December 31, 2021 Beginning balance $ 18,873 $ — Transfers from investment in unconsolidated entity — 2,145 Sales — ( 615 ) Transfers from discontinued operations — 17,343 Ending balance $ 18,873 $ 18,873
Fair Value, Measurements, Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets Measured At Fair Value On A Recurring And Nonrecurring Basis	Fair Value Measurements at Reporting Date Using Quoted prices in Significant other Significant active markets for observable unobservable Fair value identical assets inputs inputs June 30, 2022 (Level 1) (Level 2) (Level 3) Investment securities, available-for-sale U.S. Government agency securities $ 28,737 $ — $ 28,737 $ — Asset-backed securities 345,899 — 345,899 — Obligations of states and political subdivisions 48,874 — 48,874 — Residential mortgage-backed securities 155,364 — 155,364 — Collateralized mortgage obligation securities 48,952 — 48,952 — Commercial mortgage-backed securities 192,869 — 180,798 12,071 Corporate debt securities 5,921 — — 5,921 Total investment securities, available-for-sale 826,616 — 808,624 17,992 Commercial loans, at fair value 995,493 — — 995,493 Interest rate swaps, asset 463 — 463 — $ 1,822,572 $ — $ 809,087 $ 1,013,485 Fair Value Measurements at Reporting Date Using Quoted prices in Significant other Significant active markets for observable unobservable Fair value identical assets inputs inputs December 31, 2021 (Level 1) (Level 2) (Level 3) Investment securities, available-for-sale U.S. Government agency securities $ 37,302 $ — $ 37,302 $ — Asset-backed securities 360,418 — 360,418 — Obligations of states and political subdivisions 52,137 — 52,137 — Residential mortgage-backed securities 184,301 — 184,301 — Collateralized mortgage obligation securities 61,861 — 61,861 — Commercial mortgage-backed securities 251,076 — 238,659 12,417 Corporate debt securities 6,614 — — 6,614 Total investment securities, available-for-sale 953,709 — 934,678 19,031 Commercial loans, at fair value 1,388,416 — — 1,388,416 Assets held-for-sale from discontinued operations 3,268 — — 3,268 Interest rate swaps, liability 553 — 553 — $ 2,344,840 $ — $ 934,125 $ 1,410,715
Fair Value Inputs, Assets, Quantitative Information	: Level 3 instruments only Weighted Fair value at Range at average at June 30, 2022 Valuation techniques Unobservable inputs June 30, 2022 June 30, 2022 Commercial mortgage-backed investment security (a) $ 12,071 Discounted cash flow Discount rate 11.02 % 11.02 % Insurance liquidating trust preferred security (b) 5,921 Discounted cash flow Discount rate 10.50 % 10.50 % Federal Home Loan Bank and Atlantic Central Bankers Bank stock 1,643 Cost N/A N/A N/A Loans, net of deferred loan fees and costs (c) 4,738,707 Discounted cash flow Discount rate 3.00 % - 9.00 % 5.00 % Commercial - SBA (d) 168,579 Discounted cash flow Discount rate 1.85 %- 3.65 % 3.39 % Non-SBA CRE - fixed (e) 68,863 Discounted cash flow Discount rate 7.15 %- 18.07 % 9.53 % Non-SBA CRE - floating (f) 758,051 Discounted cash flow Discount rate 4.32 %- 13.30 % 5.14 % Commercial loans, at fair value 995,493 Subordinated debentures (g) 8,203 Discounted cash flow Discount rate 10.00 % 10.00 % Other real estate owned (h) 18,873 Appraised value N/A N/A N/A Level 3 instruments only Weighted Fair value at Range at average at December 31, 2021 Valuation techniques Unobservable inputs December 31, 2021 December 31, 2021 Commercial mortgage-backed investment security $ 12,417 Discounted cash flow Discount rate 8.00 % 8.00 % Insurance liquidating trust preferred security 6,614 Discounted cash flow Discount rate 7.00 % 7.00 % Federal Home Loan Bank and Atlantic Central Bankers Bank stock 1,663 Cost N/A N/A N/A Loans, net of deferred loan fees and costs 3,745,548 Discounted cash flow Discount rate 1.00 % - 7.00 % 3.70 % Commercial - SBA 199,585 Discounted cash flow Discount rate 1.04 % - 2.12 % $ 103.40 Non-SBA CRE - fixed 79,864 Discounted cash flow Discount rate 5.31 %- 7.43 % 6.26 % Non-SBA CRE - floating 1,047,387 Discounted cash flow Discount rate 3.96 %- 10.20 % 4.96 % Other loans 61,580 Discounted cash flow Discount rate 3.18 %- 6.80 % 4.36 % Commercial loans, at fair value 1,388,416 Assets held-for-sale from discontinued operations 3,268 Discounted cash flow Discount rate 3.18 %- 6.80 % 4.36 % Subordinated debentures 8,815 Discounted cash flow Discount rate 7.00 % 7.00 % Other real estate owned 18,873 Appraised value N/A N/A N/A The valuations for each of the instruments above, as of the balance sheet date, are subject to judgments, assumptions and uncertainties, changes in which could have a significant impact on such valuations. Weighted averages were calculated by using the discount rate for each individual security or loan weighted by its market value, except for SBA loans. For SBA loans, the yields derived from market pricing indications for pools determined by date of loan origination were weighted. For commercial loans recorded at fair value, changes in fair value are reflected in the income statement. Changes in the fair value of securities which are unrelated to credit are recorded through equity. Changes in the fair value of loans recorded at amortized cost which are unrelated to credit are a disclosure item, without impact on the financial statements. The notes below refer to the June 30, 2022 table. a) Commercial mortgage-backed investment security, consisting of a single Bank issued CRE security, is valued using discounted cash flow analysis. The discount rate and prepayment rate applied are based upon market observations and actual experience for comparable securities and implicitly assume market averages for defaults and loss severities. The security has significant credit enhancement, or protection from other tranches in the issue, which limits the valuation exposure to credit losses. Nonetheless, increases in expected default rates or loss severities on the loans underlying the issue could reduce its value. In market environments in which investors demand greater yield compensation for credit risk, the discount rate applied would ordinarily be higher and the valuation lower. Changes in prepayments and loss experience could also change the interest earned on this holding in future periods and impact its fair value. As of June 30, 2022, four loans remain as collateral to this security. The properties backing two of those four loans are held as real estate owned and being managed and stabilized by a property manager representing the Trust. A third loan is also non-performing and foreclosure is likely. The Trust servicer intends to liquidate these properties and pay-off the related loans when the properties are considered stabilized. We expect that this will be accomplished within the next tweve months and should not result in losses exceeding existing credit enhancement. However, the resulting extension of these loans has extended the expected pay-off of our investment security. The security is being valued assuming a payoff date of June 15, 2023. As a single security, the weighted average rate shown is the actual rate applied to the security. b) Insurance liquidating trust preferred security is a single debenture which is valued using discounted cash flow analysis. The discount rate used is based on the market rate on comparable relatively illiquid instruments and credit analysis. A change in the liquidating trust’s ability to repay the note, or an increase in interest rates, particularly for privately placed debentures, would affect the discount rate and thus the valuation. As a single security, the weighted average rate shown is the actual rate applied to the security. c) Loans, net of deferred loan fees and costs are valued using discounted cash flow analysis. Discount rates are based upon available information for estimated current origination rates for each loan type. Origination rates may fluctuate based upon changes in the risk free (Treasury) rate and credit experience for each loan type. At June 30, 2022, the balance included $ 10.3 million of Paycheck Protection Program loans, which bear interest at 1 %, but also earn fees. d) Commercial-SBA Loans are comprised of the government guaranteed portion of SBA insured loans. Their valuation is based upon the yield derived from dealer pricing indications for guaranteed pools, adjusted for seasoning and prepayments. A limited number of broker/dealers originate the pooled securities for which the loans are purchased and as a result, prices can fluctuate based on such limited market demand, although the government guarantee has resulted in consistent historical demand. Valuations are impacted by prepayment assumptions resulting from both voluntary payoffs and defaults. Such assumptions for both poolable and seasoned loans are based on a seasoning vector for constant prepayment rates from 3 % to 30 % over life. e) Non-SBA CRE-fixed are fixed rate non-SBA commercial real estate mortgages. These loans are fair valued by a third party, based upon discounting at market rates for similar loans. Discount rates used in applying discounted cash flow analysis utilize input based upon loan terms, the general level of interest rates and the quality of the credit. Deterioration in loan performance or other credit weaknesses could result in fair value ranges which would be dependent upon potential buyers’ tolerance for such weaknesses and are difficult to estimate. f) Non-SBA CRE-floating are floating rate non-SBA loans, the vast majority of which are secured by multi-family properties (apartments). These are bridge loans designed to provide owners time and funding for property improvements and are generally valued using discounted cash flow analysis. The discount rate for the vast majority of these loans was based upon current origination rates for similar loans. Deterioration in loan performance or other credit weaknesses could result in fair value ranges which would be dependent upon potential buyers’ tolerance for such weaknesses and are difficult to estimate. At June 30, 2022, these loans were fair valued by a third party, based upon discounting at market rates for similar loans. g) Subordinated debentures are comprised of two subordinated notes issued by the Company, maturing in 2038 with a floating rate of 3-month LIBOR plus 3.25 %. These notes are valued using discounted cash flow analysis. The discount rate is based on the market rate for comparable relatively illiquid instruments. Changes in those market rates, or the credit of the Company could result in changes in valuation. h) For other real estate owned, fair value is based upon appraisals of the underlying collateral by third party appraisers, reduced by 7 % to 10 % for estimated selling costs. Such appraisals reflect estimates of amounts realizable upon property sales based on the sale of comparable properties and other factors. Actual sales prices may vary based upon the identification of potential purchasers, changing conditions in local real estate markets and the level of interest rates required to finance purchases.
Fair Value, Measurements, Nonrecurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets Measured At Fair Value On A Recurring And Nonrecurring Basis	Fair Value Measurements at Reporting Date Using Quoted prices in active Significant other Significant markets for identical observable unobservable Fair value assets inputs inputs (1) Description June 30, 2022 (Level 1) (Level 2) (Level 3) Collateral dependent loans (1) $ 6,746 $ — $ — $ 6,746 Other real estate owned 18,873 — — 18,873 Intangible assets 2,248 — — 2,248 $ 27,867 $ — $ — $ 27,867 Fair Value Measurements at Reporting Date Using Quoted prices in active Significant other Significant markets for identical observable unobservable Fair value assets inputs inputs (1) Description December 31, 2021 (Level 1) (Level 2) (Level 3) Collateral dependent loans (1) $ 3,005 $ — $ — $ 3,005 Other real estate owned 18,873 — — 18,873 Intangible assets 2,447 — — 2,447 $ 24,325 $ — $ — $ 24,325 (1) The method of valuation approach for the loans evaluated for an allowance for credit losses on an individual loan basis and also for other real estate owned was the market approach based upon appraisals of the underlying collateral by external appraisers, reduced by 7 % to 10 % for estimated selling costs. Intangible assets are valued based upon internal analyses .

Derivatives (Tables)

Derivatives (Tables)	6 Months Ended
	Jun. 30, 2022
Derivatives [Abstract]
Summary Of Derivatives	June 30, 2022 Maturity date Notional amount Interest rate paid Interest rate received Fair value December 23, 2025 6,800 2.16 % 2.15 % 212 December 24, 2025 8,200 2.17 % 2.18 % 251 Total $ 15,000 $ 463

Other Identifiable Intangible_2

Other Identifiable Intangible Assets (Tables)	6 Months Ended
	Jun. 30, 2022
Other Identifiable Intangible Assets [Abstract]
Schedule Of Gross Carrying Value And Accumulated Amortization	June 30, December 31, 2022 2021 Gross Gross Carrying Accumulated Carrying Accumulated Amount Amortization Amount Amortization (in thousands) Customer list intangibles $ 4,093 $ 2,243 $ 4,093 $ 2,044 Goodwill 263 — 263 — Trade Name 135 — 135 — Total $ 4,491 $ 2,243 $ 4,491 $ 2,044

Regulatory Matters (Tables)

Regulatory Matters (Tables)	6 Months Ended
	Jun. 30, 2022
Regulatory Matters [Abstract]
Schedule Of Regulatory Capital Amounts	Tier 1 capital Tier 1 capital Total capital Common equity to average to risk-weighted to risk-weighted tier 1 to risk assets ratio assets ratio assets ratio weighted assets As of June 30, 2022 The Bancorp, Inc. 9.51 % 13.46 % 13.84 % 13.46 % The Bancorp Bank 10.45 % 14.84 % 15.22 % 14.84 % "Well capitalized" institution (under FDIC regulations-Basel III) 5.00 % 8.00 % 10.00 % 6.50 % As of December 31, 2021 The Bancorp, Inc. 10.40 % 14.72 % 15.13 % 14.72 % The Bancorp Bank 10.98 % 15.48 % 15.88 % 15.48 % "Well capitalized" institution (under FDIC regulations-Basel III) 5.00 % 8.00 % 10.00 % 6.50 %

Segment Financials (Tables)

Segment Financials (Tables)	6 Months Ended
	Jun. 30, 2022
Segment Financials [Abstract]
Schedule Of Segment Financials	For the three months ended June 30, 2022 Specialty finance Payments Corporate Discontinued operations Total (in thousands) Interest income $ 54,715 $ 55 $ 6,840 $ — $ 61,610 Interest allocation — 6,840 ( 6,840 ) — — Interest expense 227 4,884 1,930 — 7,041 Net interest income (loss) 54,488 2,011 ( 1,930 ) — 54,569 Reversal of credit losses ( 1,450 ) — — — ( 1,450 ) Non-interest income 5,283 22,412 258 — 27,953 Non-interest expense 17,283 17,021 8,541 — 42,845 Income (loss) before taxes 43,938 7,402 ( 10,213 ) — 41,127 Income tax expense — — 10,725 — 10,725 Net income (loss) $ 43,938 $ 7,402 $ ( 20,938 ) $ — $ 30,402 For the three months ended June 30, 2021 Specialty finance Payments Corporate Discontinued operations Total (in thousands) Interest income $ 49,406 $ — $ 7,574 $ — $ 56,980 Interest allocation — 7,574 ( 7,574 ) — — Interest expense 248 1,158 1,505 — 2,911 Net interest income (loss) 49,158 6,416 ( 1,505 ) — 54,069 Reversal of credit losses ( 951 ) — — — ( 951 ) Non-interest income 4,438 21,391 32 — 25,861 Non-interest expense 17,042 18,328 8,513 — 43,883 Income (loss) from continuing operations before taxes 37,505 9,479 ( 9,986 ) — 36,998 Income tax expense — — 7,840 — 7,840 Income (loss) from continuing operations 37,505 9,479 ( 17,826 ) — 29,158 Income from discontinued operations — — — 277 277 Net income (loss) $ 37,505 $ 9,479 $ ( 17,826 ) $ 277 $ 29,435 For the six months ended June 30, 2022 Specialty finance Payments Corporate Discontinued operations Total (in thousands) Interest income $ 104,654 $ 55 $ 12,755 $ — $ 117,464 Interest allocation — 12,755 ( 12,755 ) — — Interest expense 488 6,008 3,546 — 10,042 Net interest income (loss) 104,166 6,802 ( 3,546 ) — 107,422 Provision for credit losses 3,509 — — — 3,509 Non-interest income 9,543 43,085 3,889 — 56,517 Non-interest expense 34,779 34,181 12,237 — 81,197 Income (loss) before taxes 75,421 15,706 ( 11,894 ) — 79,233 Income tax expense — — 19,865 — 19,865 Net income (loss) $ 75,421 $ 15,706 $ ( 31,759 ) $ — $ 59,368 For the six months ended June 30, 2021 Specialty finance Payments Corporate Discontinued operations Total (in thousands) Interest income $ 97,236 $ — $ 16,667 $ — $ 113,903 Interest allocation — 16,667 ( 16,667 ) — — Interest expense 484 2,382 3,211 — 6,077 Net interest income (loss) 96,752 14,285 ( 3,211 ) — 107,826 Reversal of credit losses ( 129 ) — — — ( 129 ) Non-interest income 7,456 42,434 45 — 49,935 Non-interest expense 34,392 36,380 14,994 — 85,766 Income (loss) from continuing operations before taxes 69,945 20,339 ( 18,160 ) — 72,124 Income tax expense — — 16,906 — 16,906 Income (loss) from continuing operations 69,945 20,339 ( 35,066 ) — 55,218 Income from discontinued operations — — — 182 182 Net income (loss) $ 69,945 $ 20,339 $ ( 35,066 ) $ 182 $ 55,400 June 30, 2022 Specialty finance Payments Corporate Discontinued operations Total (in thousands) Total assets $ 5,717,071 $ 48,352 $ 1,354,312 $ — $ 7,119,735 Total liabilities $ 265,777 $ 5,280,555 $ 916,867 $ — $ 6,463,199 December 31, 2021 Specialty finance Payments Corporate Discontinued operations Total (in thousands) Total assets $ 5,099,388 $ 41,593 $ 1,698,990 $ 3,268 $ 6,843,239 Total liabilities $ 329,372 $ 5,312,115 $ 549,298 $ — $ 6,190,785

Discontinued Operations (Tables

Discontinued Operations (Tables)	6 Months Ended
	Jun. 30, 2022
Discontinued Operations [Abstract]
Financial Results Of The Commercial Lending Business Included In Net Income (Loss) From Discontinued Operations	: For the three months ended June 30, For the six months ended June 30, 2022 2021 2022 2021 Interest income $ — $ 781 $ — $ 1,634 Interest expense — — — — Net interest income — 781 — 1,634 Non-interest income — 1 — 3 Non-interest expense — 421 — 1,400 Income before taxes — 361 — 237 Income tax expense — 84 — 55 Net income $ — $ 277 $ — $ 182 The following table presents assets held-for-sale from discontinued operations at June 30, 2022 and December 31, 2021 (in thousands): June 30, December 31, 2022 2021 Commercial loans, at fair value $ — $ 2,907 Other real estate owned — 361 Total assets $ — $ 3,268

Organization And Nature Of Op_2

Organization And Nature Of Operations (Details)	Jun. 30, 2022 item
Organization And Nature Of Operations [Abstract]
Number of specialty lending lines	2

Significant Accounting Polici_3

Significant Accounting Policies (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021	Dec. 31, 2021	Dec. 31, 2020
Reclassification [Line Items]
Loans held for investment	$ 4,735,610		$ 4,735,610		$ 3,729,418
Other real estate owned	18,873		18,873		18,873	$ 0
Net realized and unrealized gains on commercial loans, at fair value	3,682	$ 2,579	10,517	$ 4,575
Provision for (reversal of) credit losses	(1,450)	$ (951)	3,509	$ (129)
Commercial Portfolio Segment [Member]
Reclassification [Line Items]
Net realized and unrealized gains on commercial loans, at fair value	3,500
Increase in allowance for credit losses	1,300
Provision for (reversal of) credit losses	3,500
Allowance for loan commitments	2,200		2,200
Disposition Efforts, Reclassified [Member]
Reclassification [Line Items]
Loans held for investment	61,600		61,600
Other real estate owned	$ 17,300		$ 17,300		$ 17,300

Stock-Based Compensation (Narra

Stock-Based Compensation (Narrative) (Details) $ / shares in Units, $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2022 USD ($) item	Jun. 30, 2021 USD ($)	Jun. 30, 2022 USD ($) item $ / shares shares	Jun. 30, 2021 USD ($) $ / shares shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of stock-based compensation plans | item	3		3
Unrecognized compensation cost related to unvested awards under share-based plans | $	$ 12.4		$ 12.4
Cost expected to be recognized over a weighted average period			1 year 7 months 6 days
Share-based Payment Arrangement, Expense | $	$ 1.8	$ 2.2	$ 3.4	$ 4.5
Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted (in shares)			260,693	313,697
Granted (in dollars per share) | $ / shares			$ 28.61	$ 18.81
Restricted Stock Units (RSUs) [Member] | Share-based Payment Arrangement, Tranche One [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period			3 years	3 years
Granted (in shares)			219,311	261,073
Restricted Stock Units (RSUs) [Member] | Share-based Payment Arrangement, Tranche Two [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period			1 year	1 year
Granted (in shares)			41,382	52,624
Stock Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted (in shares)			100,000	100,000
Options Granted (in dollars per share) | $ / shares			$ 14.01	$ 8.51
Vesting period			4 years	4 years
Stock option exercised (in shares)			35,318	342,500
Options exercised and vested in period, total intrinsic value | $			$ 14.7	$ 19.9
Restricted Stock Units And Stock Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Awards, vested in period, fair value | $			$ 6	$ 6.7

Stock-Based Compensation (Summa

Stock-Based Compensation (Summary Of Status Of Company's Equity Compensations Plans) (Details) - Stock Options [Member] - USD ($)	6 Months Ended		12 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Dec. 31, 2021
Shares
Outstanding, beginning of period (in shares)	550,104
Granted (in shares)	100,000	100,000
Exercised (in shares)	(35,318)	(342,500)
Forfeited (in shares)	(7,182)
Outstanding, end of period (in shares)	607,604		550,104
Exercisable, end of period (in shares)	266,328
Weighted average exercise price
Outstanding, beginning of period (in dollars per share)	$ 9.67
Granted (in dollars per share)	30.32
Exercised (in dollars per share)	8.84
Outstanding, end of period (in dollars per share)	13.13		$ 9.67
Exercisable, end of period (in dollars per share)	$ 8.87
Weighted-average remaining contractual term (years)
Granted	9 years 7 months 13 days
Outstanding	7 years 7 months 24 days		7 years 2 months 1 day
Exercisable, end of period	6 years 6 months 21 days
Aggregate intrinsic value
Outstanding, beginning of period	$ 8,603,191
Granted
Exercised	808,850
Expired
Forfeited
Outstanding, end of period	4,964,364		$ 8,603,191
Exercisable, end of period	$ 2,835,392

Stock-Based Compensation (Sum_2

Stock-Based Compensation (Summary Of Restricted Stock Units) (Details) - Restricted Stock Units (RSUs) [Member] - $ / shares	6 Months Ended		12 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Dec. 31, 2021
Shares [Roll Forward]
Outstanding, beginning of period (in shares)	1,030,124
Granted (in shares)	260,693	313,697
Vested (in shares)	(564,932)
Forfeited (in shares)	(23,220)
Outstanding, end of period (in shares)	702,665		1,030,124
Weighted-average grant date fair value
Outstanding, beginning of period (in dollars per share)	$ 10.49
Granted (in dollars per share)	28.61	$ 18.81
Vested (in dollars per share)	10.21
Forfeited (in dollars per share)	13.29
Outstanding, end of period (in dollars per share)	$ 17.52		$ 10.49
Average remaining contractual term (years), Outstanding	1 year 5 months 23 days		1 year 2 months 1 day
Average remaining contractual term (years), Granted	2 years 4 months 2 days

Stock-Based Compensation (Fair

Stock-Based Compensation (Fair Value Of Grant On Date Of Grant Using The Black-Scholes Options Pricing Model) (Details)	6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021
Stock-Based Compensation [Abstract]
Risk-free interest rate (in hundredths)	1.94%	1.19%
Expected dividend yield (in hundredths)
Expected volatility (in hundredths)	45.10%	45.61%
Expected lives (years)	6 years 3 months 18 days	6 years 3 months 18 days

Earnings Per Share (Narrative)

Earnings Per Share (Narrative) (Details) - $ / shares	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021	Mar. 31, 2021
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Minimum exercisable prices (in dollars per share)	$ 6.87	$ 6.75	$ 6.87	$ 6.75
Maximum exercisable prices (in dollars per share)	$ 10.45	$ 18.81	$ 18.81	$ 18.81
Anti-dilutive shares not included in earnings per share calculation	200,000	100,000	100,000	100,000
Exercise Price Range One [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Stock options, outstanding, exercisable range	407,604		407,604		819,104
Exercise Price Range Two [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Stock options, outstanding, exercisable range	507,604	819,104	507,604	819,104

Earnings Per Share (Earnings Pe

Earnings Per Share (Earnings Per Share) (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Income (numerator) [Abstract]
Net earnings (loss) available to common shareholders	$ 30,402	$ 29,435	$ 59,368	$ 55,400
Diluted earnings (loss) per share, Net income (loss) available to common shareholders	$ 30,402	$ 29,435	$ 59,368	$ 55,400
Shares (denominator) [Abstract]
Basic earnings (loss) per share, Net income (loss) available to common shareholders (in shares)	56,801,518	57,230,576	56,962,000	57,232,557
Effect of dilutive securities, Common stock options and restricted stock units (in shares)	652,212	1,792,349	810,538	1,854,399
Diluted earnings (loss) per share, Net income (loss) available to common shareholders (in shares)	57,453,730	59,022,925	57,772,538	59,086,956
Per share amount [Abstract]
Basic earnings (loss) per share, Net income (loss) available to common shareholders (in dollars per share)	$ 0.54	$ 0.51	$ 1.04	$ 0.97
Effect of dilutive securities, Common stock options and restricted stock units (in dollars per share)	(0.01)	(0.01)	(0.01)	(0.03)
Net income per share - diluted	$ 0.53	$ 0.50	$ 1.03	$ 0.94
Continuing Operations [Member]
Income (numerator) [Abstract]
Net earnings (loss) available to common shareholders		$ 29,158		$ 55,218
Diluted earnings (loss) per share, Net income (loss) available to common shareholders		$ 29,158		$ 55,218
Shares (denominator) [Abstract]
Basic earnings (loss) per share, Net income (loss) available to common shareholders (in shares)		57,230,576		57,232,557
Effect of dilutive securities, Common stock options and restricted stock units (in shares)		1,792,349		1,854,399
Diluted earnings (loss) per share, Net income (loss) available to common shareholders (in shares)		59,022,925		59,086,956
Per share amount [Abstract]
Basic earnings (loss) per share, Net income (loss) available to common shareholders (in dollars per share)		$ 0.51		$ 0.96
Effect of dilutive securities, Common stock options and restricted stock units (in dollars per share)		(0.02)		(0.03)
Net income per share - diluted		$ 0.49		$ 0.93
Discontinued Operations [Member]
Income (numerator) [Abstract]
Net earnings (loss) available to common shareholders		$ 277		$ 182
Diluted earnings (loss) per share, Net income (loss) available to common shareholders		$ 277		$ 182
Shares (denominator) [Abstract]
Basic earnings (loss) per share, Net income (loss) available to common shareholders (in shares)		57,230,576		57,232,557
Effect of dilutive securities, Common stock options and restricted stock units (in shares)		1,792,349		1,854,399
Diluted earnings (loss) per share, Net income (loss) available to common shareholders (in shares)		59,022,925		59,086,956
Per share amount [Abstract]
Basic earnings (loss) per share, Net income (loss) available to common shareholders (in dollars per share)				$ 0.01
Net income per share - diluted				$ 0.01

Investment Securities (Narrativ

Investment Securities (Narrative) (Details) $ in Millions	6 Months Ended
	Jun. 30, 2022 USD ($) security	Dec. 31, 2021 USD ($)
Debt Securities, Available-for-sale, Allowance for Credit Loss [Line Items]
Investment in Federal Home Loan and Atlantic Central Bankers Bank stock recorded at cost	$ 1.6	$ 1.7
Investment securities pledged as collateral	$ 0	$ 0
Number of securities with impairment that is other-than-temporary | security	0
Single Issuers [Member]
Debt Securities, Available-for-sale, Allowance for Credit Loss [Line Items]
Number of single issuer trust preferred securities | security	1
Book value	$ 10
Fair value	$ 5.9

Investment Securities (Schedule

Investment Securities (Schedule Of Investment Securities Classified As Available-for-sale And Held-to-maturity) (Details) - USD ($) $ in Thousands	Jun. 30, 2022	Dec. 31, 2021
Available-for-sale [Abstract]
Total	$ 857,663	$ 945,212
Gross unrealized gains	339	14,081
Gross unrealized losses	(31,386)	(5,584)
Investment securities available-for-sale	826,616	953,709
U.S. Government Agency Securities [Member]
Available-for-sale [Abstract]
Total	29,598	36,182
Gross unrealized gains	32	1,167
Gross unrealized losses	(893)	(47)
Investment securities available-for-sale	28,737	37,302
Asset-backed Securities [Member]
Available-for-sale [Abstract]
Total	356,788	360,332
Gross unrealized gains		327
Gross unrealized losses	(10,889)	(241)
Investment securities available-for-sale	345,899	360,418
Federally insured student loan securities [Member]
Available-for-sale [Abstract]
Total	20,010	22,518
Gross unrealized gains		13
Gross unrealized losses	(169)	(73)
Investment securities available-for-sale	19,841	22,458
Collateralized Loan Obligations Securities [Member]
Available-for-sale [Abstract]
Total	336,778	337,814
Gross unrealized gains		314
Gross unrealized losses	(10,720)	(168)
Investment securities available-for-sale	326,058	337,960
Tax-exempt Obligations Of States And Political Subdivisions [Member]
Available-for-sale [Abstract]
Total	3,559	3,559
Gross unrealized gains	18	172
Gross unrealized losses	(16)
Investment securities available-for-sale	3,561	3,731
Taxable Obligations Of States And Political Subdivisions [Member]
Available-for-sale [Abstract]
Total	45,723	45,984
Gross unrealized gains	116	2,422
Gross unrealized losses	(526)
Investment securities available-for-sale	45,313	48,406
Residential Mortgage-backed Securities [Member]
Available-for-sale [Abstract]
Total	160,885	179,778
Gross unrealized gains	172	4,804
Gross unrealized losses	(5,693)	(281)
Investment securities available-for-sale	155,364	184,301
Collateralized Mortgage Obligation Securities [Member]
Available-for-sale [Abstract]
Total	49,793	60,778
Gross unrealized gains	1	1,083
Gross unrealized losses	(842)
Investment securities available-for-sale	48,952	61,861
Commercial Mortgage-backed Securities [Member]
Available-for-sale [Abstract]
Total	201,317	248,599
Gross unrealized gains		4,106
Gross unrealized losses	(8,448)	(1,629)
Investment securities available-for-sale	192,869	251,076
Corporate Debt Securities [Member]
Available-for-sale [Abstract]
Total	10,000	10,000
Gross unrealized losses	(4,079)	(3,386)
Investment securities available-for-sale	$ 5,921	$ 6,614

Investment Securities (Amortize

Investment Securities (Amortized Cost And Fair Value Of Investment Securities By Contractual Maturity) (Details) - USD ($) $ in Thousands	Jun. 30, 2022	Dec. 31, 2021
Available-for-sale, Amortized cost [Abstract]
Due before one year	$ 22,045
Due after one year through five years	147,226
Due after five years through ten years	241,267
Due after ten years	447,125
Total	857,663	$ 945,212
Available-for-sale, Fair value [Abstract]
Due before one year	22,040
Due after one year through five years	144,670
Due after five years through ten years	234,669
Due after ten years	425,237
Total investment securities, available-for-sale	$ 826,616	$ 953,709

Investment Securities (Availabl

Investment Securities (Available-for-sale And Held-to-maturity Securities, Continuous Unrealized Loss Position) (Details) $ in Thousands	Jun. 30, 2022 USD ($) security	Dec. 31, 2021 USD ($) security
Available-for-sale, continuous unrealized loss position [Abstract]
Number of securities | security	287	87
Available-for-sale, continuous unrealized loss position, Fair Value [Abstract]
Less than 12 months, Fair Value	$ 655,121	$ 268,572
12 months or longer, Fair Value	143,656	107,026
Total, Fair Value	798,777	375,598
Available-for-sale, continuous unrealized loss position, Unrealized losses [Abstract]
Less than 12 months, Unrealized losses	(18,970)	(437)
12 months or longer, Unrealized losses	(12,416)	(5,147)
Total, Unrealized losses	$ (31,386)	$ (5,584)
U.S. Government Agency Securities [Member]
Available-for-sale, continuous unrealized loss position [Abstract]
Number of securities | security	12	2
Available-for-sale, continuous unrealized loss position, Fair Value [Abstract]
Less than 12 months, Fair Value	$ 24,453
12 months or longer, Fair Value	2,434	$ 2,700
Total, Fair Value	26,887	2,700
Available-for-sale, continuous unrealized loss position, Unrealized losses [Abstract]
Less than 12 months, Unrealized losses	(857)
12 months or longer, Unrealized losses	(36)	(47)
Total, Unrealized losses	$ (893)	$ (47)
Asset-backed Securities [Member]
Available-for-sale, continuous unrealized loss position [Abstract]
Number of securities | security	59	42
Available-for-sale, continuous unrealized loss position, Fair Value [Abstract]
Less than 12 months, Fair Value	$ 252,857	$ 243,598
12 months or longer, Fair Value	93,042	1,197
Total, Fair Value	345,899	244,795
Available-for-sale, continuous unrealized loss position, Unrealized losses [Abstract]
Less than 12 months, Unrealized losses	(7,312)	(235)
12 months or longer, Unrealized losses	(3,577)	(6)
Total, Unrealized losses	$ (10,889)	$ (241)
Tax-exempt Obligations Of States And Political Subdivisions [Member]
Available-for-sale, continuous unrealized loss position [Abstract]
Number of securities | security	1
Available-for-sale, continuous unrealized loss position, Fair Value [Abstract]
Less than 12 months, Fair Value	$ 1,143
Total, Fair Value	1,143
Available-for-sale, continuous unrealized loss position, Unrealized losses [Abstract]
Less than 12 months, Unrealized losses	(16)
Total, Unrealized losses	$ (16)
Taxable Obligations Of States And Political Subdivisions [Member]
Available-for-sale, continuous unrealized loss position [Abstract]
Number of securities | security	21
Available-for-sale, continuous unrealized loss position, Fair Value [Abstract]
Less than 12 months, Fair Value	$ 36,616
Total, Fair Value	36,616
Available-for-sale, continuous unrealized loss position, Unrealized losses [Abstract]
Less than 12 months, Unrealized losses	(526)
Total, Unrealized losses	$ (526)
Residential Mortgage-backed Securities [Member]
Available-for-sale, continuous unrealized loss position [Abstract]
Number of securities | security	131	30
Available-for-sale, continuous unrealized loss position, Fair Value [Abstract]
Less than 12 months, Fair Value	$ 135,304	$ 21,640
12 months or longer, Fair Value	5,324	5,160
Total, Fair Value	140,628	26,800
Available-for-sale, continuous unrealized loss position, Unrealized losses [Abstract]
Less than 12 months, Unrealized losses	(5,227)	(159)
12 months or longer, Unrealized losses	(466)	(122)
Total, Unrealized losses	$ (5,693)	$ (281)
Collateralized Mortgage Obligation Securities [Member]
Available-for-sale, continuous unrealized loss position [Abstract]
Number of securities | security	20
Available-for-sale, continuous unrealized loss position, Fair Value [Abstract]
Less than 12 months, Fair Value	$ 48,815
Total, Fair Value	48,815
Available-for-sale, continuous unrealized loss position, Unrealized losses [Abstract]
Less than 12 months, Unrealized losses	(842)
Total, Unrealized losses	$ (842)
Commercial Mortgage-backed Securities [Member]
Available-for-sale, continuous unrealized loss position [Abstract]
Number of securities | security	42	12
Available-for-sale, continuous unrealized loss position, Fair Value [Abstract]
Less than 12 months, Fair Value	$ 155,933	$ 3,334
12 months or longer, Fair Value	36,935	91,355
Total, Fair Value	192,868	94,689
Available-for-sale, continuous unrealized loss position, Unrealized losses [Abstract]
Less than 12 months, Unrealized losses	(4,190)	(43)
12 months or longer, Unrealized losses	(4,258)	(1,586)
Total, Unrealized losses	$ (8,448)	$ (1,629)
Corporate Debt Securities [Member]
Available-for-sale, continuous unrealized loss position [Abstract]
Number of securities | security	1	1
Available-for-sale, continuous unrealized loss position, Fair Value [Abstract]
12 months or longer, Fair Value	$ 5,921	$ 6,614
Total, Fair Value	5,921	6,614
Available-for-sale, continuous unrealized loss position, Unrealized losses [Abstract]
12 months or longer, Unrealized losses	(4,079)	(3,386)
Total, Unrealized losses	$ (4,079)	$ (3,386)

Loans (Narrative) (Details)

Loans (Narrative) (Details)		3 Months Ended	6 Months Ended		12 Months Ended
		Jun. 30, 2022 USD ($)	Jun. 30, 2022 USD ($) loan	Jun. 30, 2021 USD ($)	Dec. 31, 2021 USD ($) loan	Dec. 31, 2020 USD ($)	Mar. 31, 2022 USD ($)
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans held for sale		$ 995,500,000	$ 995,500,000
Loans available for sale, unpaid principal amount		999,900,000	999,900,000
Gains (losses) recognized from changes in fair value			1,500,000	$ (478,000)
Changes in fair value gain (loss) of loans, credit weaknesses amount			650,000	246,000
Loans Receivable, Gross		4,748,081,000	4,748,081,000		$ 3,739,171,000
Deficiency from defaulted loans			$ 7,200,000
Percent of protection remaining in subordinate tranches			41.10%
Securities subordinated, amount			$ 31,400,000
Other real estate owned		18,873,000	$ 18,873,000		$ 18,873,000	$ 0
Number of troubled debt restructured loans | loan	[1]		12		10
Interest which would have been earned on loans classified as non-accrual			$ 68,000	172,000
Commitments to lend additional funds to loan customers whose terms have been modified in troubled debt restructurings		0	0		$ 0
Non-accrual loans, income			0
Nonaccrual loans, Income Reversed			198,000	$ 36,000
Troubled debt restructured loans balance	[1]		5,296,000		1,479,000
Financing receivable, troubled debt restructured loans, reserves		609,000	609,000		476,000
Assets		7,119,735,000	7,119,735,000		6,843,239,000
Purchase of lease receivables		22,200,000
Total loans, gross		4,748,081,000	4,748,081,000		3,739,171,000
Allowance for credit losses on off-balance sheet credit		2,700,000	2,700,000		2,700,000
Federal Reserve Bank Advances [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans Receivable, Gross		385,000,000	385,000,000
Federal Reserve Bank Advances [Member] | Asset Pledged as Collateral without Right [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans Receivable, Gross		1,920,000,000	1,920,000,000
Federal Home Loan Bank Advances [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans Receivable, Gross		0	0
Federal Home Loan Bank Advances [Member] | Asset Pledged as Collateral without Right [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans Receivable, Gross		1,460,000,000	$ 1,460,000,000
Equity Securities [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, advanced rate calculation, percentage			50%
Mutual Fund [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, advanced rate calculation, percentage			50%
Debt Securities [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, advanced rate calculation, percentage			80%
CRE2 [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans Receivable, Gross		12,600,000	$ 12,600,000
SBLOC [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Gains (losses) recognized from changes in fair value						$ 0
Loans Receivable, Gross		1,257,060,000	1,257,060,000		1,141,316,000
Construction Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Reduction from loans sold		(1,000,000)
Advisor Financing [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans Receivable, Gross		155,235,000	155,235,000		115,770,000
Total loans, gross	[2]	155,235,000	$ 155,235,000		115,770,000
Loan Amount, Loan-To-Value Ratio			70%
Single Performing Retail Loan [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Proceeds from payment of loans			$ 8,000,000
Foreclosed property		32,600,000	32,600,000
Collateralized amount		20,900,000	20,900,000
Three Defaulted Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Collateralized amount		53,500,000	53,500,000
Total loans, gross		60,700,000	60,700,000
SBL Non Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans Receivable, Gross		100,494,000	$ 100,494,000		$ 132,745,000
Number of troubled debt restructured loans | loan			9		9
Troubled debt restructured loans balance			$ 665,000		$ 1,231,000
Total loans, gross		112,854,000	112,854,000		147,722,000		$ 122,400,000
Receivables Acquired with Deteriorated Credit Quality [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans acquired with deteriorated credit quality		0	0		0
Financial Asset Acquired and No Credit Deterioration [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Purchase of lease receivables		7,300,000
Estimated Fair Value [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans held for sale		$ 995,493,000	$ 995,493,000		$ 1,388,416,000
[1] Troubled debt restructurings include non-accrual loans of $ 1.2 million and $ 656,000 at June 30, 2022 and December 31, 2021, respectively. In 2020 the Company began originating loans to investment advisors for purposes of debt refinance, acquisition of another firm or internal succession. Maximum loan amounts are subject to loan-to-value ratios of 70 %, based on third-party business appraisals, but may be increased depending upon the debt service coverage ratio. Personal guarantees and blanket business liens are obtained as appropriate.

Loans (Major Classifications Of

Loans (Major Classifications Of Loans) (Details) - USD ($) $ in Thousands		6 Months Ended
		Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2021	Jun. 30, 2021
Major classifications of loans [Abstract]
Total loans, gross		$ 4,748,081		$ 3,739,171
Unamortized loan fees and costs		6,616		8,053
Total loans, including unamortized loan fees and costs	[1]	4,754,697		3,747,224	$ 2,915,344
SBL Non Real Estate [Member]
Major classifications of loans [Abstract]
Total loans, gross		112,854	$ 122,400	147,722
Total loans, including unamortized loan fees and costs	[1]	112,854		147,722	228,958
SBL Commercial Mortgage [Member]
Major classifications of loans [Abstract]
Total loans, gross		425,219		361,171
Total loans, including unamortized loan fees and costs	[1]	425,219		361,171	343,487
SBL Construction [Member]
Major classifications of loans [Abstract]
Total loans, gross		27,042		27,199
Total loans, including unamortized loan fees and costs	[1]	27,042		27,199	18,494
Small Business Loans [Member]
Major classifications of loans [Abstract]
Total loans, gross		565,115		536,092
Direct Lease Financing [Member]
Major classifications of loans [Abstract]
Total loans, gross		583,086		531,012
Total loans, including unamortized loan fees and costs	[1]	583,086		531,012	506,424
SBLOC/IBLOC [Member]
Major classifications of loans [Abstract]
Total loans, gross	[2]	2,274,256		1,929,581
Total loans, including unamortized loan fees and costs	[1]	2,274,256		1,929,581	1,729,628
Advisor Financing [Member]
Major classifications of loans [Abstract]
Total loans, gross	[3]	155,235		115,770
Total loans, including unamortized loan fees and costs	[1]	$ 155,235		115,770	72,190
Loan amount, loan-to-value ratio		70%
Real Estate Bridge Lending [Member]
Major classifications of loans [Abstract]
Total loans, gross		$ 1,106,875		621,702
Total loans, including unamortized loan fees and costs	[1]	1,106,875		621,702
Other Loans [Member]
Major classifications of loans [Abstract]
Total loans, gross	[4]	63,514		5,014
Total loans, including unamortized loan fees and costs	[1]	63,514		5,014	$ 5,840
Consumer - Other [Member]
Major classifications of loans [Abstract]
Demand deposit overdrafts reclassified as loan balances		170		322
PPP Loans [Member]
Major classifications of loans [Abstract]
Total loans, gross		10,300		23,700
IBLOC [Member]
Major classifications of loans [Abstract]
Total loans, gross		$ 1,020,000		$ 788,300
[1] The ending balance for loans in the unallocated column represents deferred costs and fees. Securities Backed Lines of Credit, or SBLOC, are collateralized by marketable securities, while Insurance Backed Lines of Credit, or IBLOC, are collateralized by the cash surrender value of insurance policies. At June 30, 2022 and December 31, 2021, respectively, IBLOC loans amounted to $ 1.02 billion and $ 788.3 million. In 2020 the Company began originating loans to investment advisors for purposes of debt refinance, acquisition of another firm or internal succession. Maximum loan amounts are subject to loan-to-value ratios of 70 %, based on third-party business appraisals, but may be increased depending upon the debt service coverage ratio. Personal guarantees and blanket business liens are obtained as appropriate. Includes demand deposit overdrafts reclassified as loan balances totaling $ 170,000 and $ 322,000 at June 30, 2022 and December 31, 2021, respectively. Estimated overdraft charge-offs and recoveries are reflected in the allowance for credit losses and have been immaterial .

Loans (Schedule Of Small Busine

Loans (Schedule Of Small Business Administration Loans and Held For Sale) (Details) - USD ($) $ in Thousands		Jun. 30, 2022	Dec. 31, 2021
Loans [Abstract]
SBL loans, including costs net of deferred fees of $6,444 and $5,345 for June 30, 2022 and December 31, 2021, respectively		$ 571,559	$ 541,437
SBL loans included in commercial loans at fair value		168,579	199,585
Total small business loans	[1]	740,138	741,022
SBL deferred fees and costs		$ 6,444	$ 5,345
[1] The small business loans held at fair value are comprised of the government guaranteed portion of SBA 7a loans at the dates indicated. A reduction in SBL non-real estate from $ 122.4 million to $ 112.9 million in the second quarter of 2022 resulted primarily from U.S. government repayments of Paycheck Protection Program (“PPP”) loans authorized by The Consolidated Appropriations Act, 2021. PPP loans totaled $ 10.3 million at June 30, 2022 and $ 23.7 million at March 31, 2022, respectively.

Loans (Impaired Loans) (Details

Loans (Impaired Loans) (Details) - USD ($) $ in Thousands	6 Months Ended	12 Months Ended
	Jun. 30, 2022	Dec. 31, 2021
With an allowance recorded [Abstract]
Related allowance	$ (1,023)	$ (978)
Total allowance recorded [Abstract]
Recorded investment	7,769	3,983
Unpaid principal balance	11,225	7,011
Average recorded investment	8,012	8,766
Interest income recognized	65	26
SBL Non Real Estate [Member]
Without an allowance recorded [Abstract]
Recorded investment	244	409
Unpaid principal balance	3,700	3,414
Average recorded investment	394	412
Interest income recognized	4	5
With an allowance recorded [Abstract]
Recorded investment	926	1,478
Unpaid principal balance	926	1,478
Related allowance	(593)	(829)
Average recorded investment	1,407	2,267
Interest income recognized	5	13
Total allowance recorded [Abstract]
Recorded investment	1,170	1,887
Unpaid principal balance	4,626	4,892
Average recorded investment	1,801	2,679
Interest income recognized	9	18
SBL Commercial Mortgage [Member]
Without an allowance recorded [Abstract]
Recorded investment		223
Unpaid principal balance		246
Average recorded investment	75	1,717
With an allowance recorded [Abstract]
Recorded investment	1,423	589
Unpaid principal balance	1,423	589
Related allowance	(365)	(115)
Average recorded investment	867	2,634
Total allowance recorded [Abstract]
Recorded investment	1,423	812
Unpaid principal balance	1,423	835
Average recorded investment	942	4,351
SBL Construction [Member]
With an allowance recorded [Abstract]
Recorded investment	710	710
Unpaid principal balance	710	710
Related allowance	(34)	(34)
Average recorded investment	710	711
Total allowance recorded [Abstract]
Recorded investment	710	710
Unpaid principal balance	710	710
Average recorded investment	710	711
Direct Lease Financing [Member]
Without an allowance recorded [Abstract]
Recorded investment		254
Unpaid principal balance		254
Average recorded investment	87	430
With an allowance recorded [Abstract]
Average recorded investment		132
Total allowance recorded [Abstract]
Recorded investment		254
Unpaid principal balance		254
Average recorded investment	87	562
Consumer - Other [Member]
With an allowance recorded [Abstract]
Average recorded investment		5
Total allowance recorded [Abstract]
Average recorded investment		5
Other Loans [Member]
With an allowance recorded [Abstract]
Recorded investment	4,159
Unpaid principal balance	4,159
Related allowance	(31)
Average recorded investment	4,159
Interest income recognized	52
Total allowance recorded [Abstract]
Recorded investment	4,159
Unpaid principal balance	4,159
Average recorded investment	4,159
Interest income recognized	52
Consumer - Home Equity [Member]
Without an allowance recorded [Abstract]
Recorded investment	307	320
Unpaid principal balance	307	320
Average recorded investment	313	458
Interest income recognized	4	8
Total allowance recorded [Abstract]
Recorded investment	307	320
Unpaid principal balance	307	320
Average recorded investment	313	458
Interest income recognized	$ 4	$ 8

Loans (Summary Of Non-Accrual L

Loans (Summary Of Non-Accrual Loans With And Without Allowance For Credit Losses) (Details) - USD ($) $ in Thousands	Jun. 30, 2022	Dec. 31, 2021
Financing Receivable, Nonaccrual [Line Items]
Non-accrual loans with a related ACL	$ 3,532
Non-accrual loans without a related ACL	166
Total non-accrual loans	3,698	$ 3,161
SBL Non Real Estate [Member]
Financing Receivable, Nonaccrual [Line Items]
Non-accrual loans with a related ACL	792
Non-accrual loans without a related ACL	103
Total non-accrual loans	895	1,313
SBL Commercial Mortgage [Member]
Financing Receivable, Nonaccrual [Line Items]
Non-accrual loans with a related ACL	1,423
Total non-accrual loans	1,423	812
SBL Construction [Member]
Financing Receivable, Nonaccrual [Line Items]
Non-accrual loans with a related ACL	710
Total non-accrual loans	710	710
Direct Lease Financing [Member]
Financing Receivable, Nonaccrual [Line Items]
Total non-accrual loans		254
Consumer - Home Equity [Member]
Financing Receivable, Nonaccrual [Line Items]
Non-accrual loans without a related ACL	63
Total non-accrual loans	63	$ 72
Other Loans [Member]
Financing Receivable, Nonaccrual [Line Items]
Non-accrual loans with a related ACL	607
Total non-accrual loans	$ 607

Loans (Non-accrual Loans, Loans

Loans (Non-accrual Loans, Loans Past Due 90 Days And Other Real Estate Owned And Delinquent Loans By Loan Category) (Details) - USD ($) $ in Thousands		Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Financing Receivables Past Due and Other Real Estate Owned [Line Items]
Total non-accrual loans		$ 3,698		$ 3,161
Loans past due 90 days or more and still accruing		4,848		461
Total non-performing loans		4,748,081		3,739,171
Other real estate owned		18,873		18,873	$ 0
Total non-performing assets		27,419		22,495
Non-Performing Loans [Member]
Financing Receivables Past Due and Other Real Estate Owned [Line Items]
Total non-performing loans		8,546		3,622
SBL Non Real Estate [Member]
Financing Receivables Past Due and Other Real Estate Owned [Line Items]
Total non-accrual loans		895		1,313
Total non-performing loans		112,854	$ 122,400	147,722
SBL Non Real Estate [Member] | Non-Accrual Loans [Member]
Financing Receivables Past Due and Other Real Estate Owned [Line Items]
Total non-accrual loans		895		1,313
SBL Commercial Mortgage [Member]
Financing Receivables Past Due and Other Real Estate Owned [Line Items]
Total non-accrual loans		1,423		812
Total non-performing loans		425,219		361,171
SBL Commercial Mortgage [Member] | Non-Accrual Loans [Member]
Financing Receivables Past Due and Other Real Estate Owned [Line Items]
Total non-accrual loans		1,423		812
SBL Construction [Member]
Financing Receivables Past Due and Other Real Estate Owned [Line Items]
Total non-accrual loans		710		710
Total non-performing loans		27,042		27,199
SBL Construction [Member] | Non-Accrual Loans [Member]
Financing Receivables Past Due and Other Real Estate Owned [Line Items]
Total non-accrual loans		710		710
Direct Lease Financing [Member]
Financing Receivables Past Due and Other Real Estate Owned [Line Items]
Total non-accrual loans				254
Total non-performing loans		583,086		531,012
Direct Lease Financing [Member] | Non-Accrual Loans [Member]
Financing Receivables Past Due and Other Real Estate Owned [Line Items]
Total non-accrual loans				254
Other Loans [Member]
Financing Receivables Past Due and Other Real Estate Owned [Line Items]
Total non-accrual loans		607
Total non-performing loans	[1]	63,514		5,014
Other Loans [Member] | Non-Accrual Loans [Member]
Financing Receivables Past Due and Other Real Estate Owned [Line Items]
Total non-accrual loans		607
Consumer - Home Equity [Member]
Financing Receivables Past Due and Other Real Estate Owned [Line Items]
Total non-accrual loans		63		72
Consumer - Home Equity [Member] | Non-Accrual Loans [Member]
Financing Receivables Past Due and Other Real Estate Owned [Line Items]
Total non-accrual loans		$ 63		$ 72
[1] Includes demand deposit overdrafts reclassified as loan balances totaling $ 170,000 and $ 322,000 at June 30, 2022 and December 31, 2021, respectively. Estimated overdraft charge-offs and recoveries are reflected in the allowance for credit losses and have been immaterial .

Loans (Loans Modified And Consi

Loans (Loans Modified And Considered Troubled Debt Restructurings) (Details) $ in Thousands		6 Months Ended	12 Months Ended
		Jun. 30, 2022 USD ($) loan	Dec. 31, 2021 USD ($) loan
Financing Receivable, Modifications [Line Items]
Number | loan	[1]	12	10
Pre-modification recorded investment	[1]	$ 5,296	$ 1,479
Post-modification recorded investment	[1]	5,296	1,479
Troubled debt restructurings including nonaccrual loans		$ 1,200	$ 656
SBL Non Real Estate [Member]
Financing Receivable, Modifications [Line Items]
Number | loan		9	9
Pre-modification recorded investment		$ 665	$ 1,231
Post-modification recorded investment		$ 665	$ 1,231
SBL Commercial Mortgage [Member]
Financing Receivable, Modifications [Line Items]
Number | loan		1
Pre-modification recorded investment		$ 835
Post-modification recorded investment		$ 835
Other Loans [Member]
Financing Receivable, Modifications [Line Items]
Number | loan		1
Pre-modification recorded investment		$ 3,552
Post-modification recorded investment		$ 3,552
Consumer - Home Equity [Member]
Financing Receivable, Modifications [Line Items]
Number | loan		1	1
Pre-modification recorded investment		$ 244	$ 248
Post-modification recorded investment		$ 244	$ 248
[1] Troubled debt restructurings include non-accrual loans of $ 1.2 million and $ 656,000 at June 30, 2022 and December 31, 2021, respectively.

Loans (Loans Modified As Troubl

Loans (Loans Modified As Troubled Debt Restructurings) (Details) - USD ($) $ in Thousands		Jun. 30, 2022	Dec. 31, 2021
Financing Receivable, Modifications [Line Items]
Combined rate and maturity	[1]	$ 5,296	$ 1,479
Troubled debt restructurings including nonaccrual loans		1,200	656
SBL Non Real Estate [Member]
Financing Receivable, Modifications [Line Items]
Combined rate and maturity		665	1,231
SBL Commercial Mortgage [Member]
Financing Receivable, Modifications [Line Items]
Combined rate and maturity		835
Other Loans [Member]
Financing Receivable, Modifications [Line Items]
Combined rate and maturity		3,552
Consumer - Home Equity [Member]
Financing Receivable, Modifications [Line Items]
Combined rate and maturity		$ 244	$ 248
[1] Troubled debt restructurings include non-accrual loans of $ 1.2 million and $ 656,000 at June 30, 2022 and December 31, 2021, respectively.

Loans (Summary Of Restructured

Loans (Summary Of Restructured Loans Within The Last Twelve Months That Have Subsequently Defaulted) (Details) $ in Thousands	6 Months Ended
	Jun. 30, 2022 USD ($) item
Financing Receivable, Modifications [Line Items]
Number | item	1
Pre-modification recorded investment | $	$ 334
SBL Non Real Estate [Member]
Financing Receivable, Modifications [Line Items]
Number | item	1
Pre-modification recorded investment | $	$ 334

Loans (Summary Of Gross Loans H

Loans (Summary Of Gross Loans Held For Investment By Year Of Origination And Internally Assigned Credit Grade) (Details) - USD ($) $ in Thousands		Jun. 30, 2022		Dec. 31, 2021		Jun. 30, 2021
Financing Receivable, Recorded Investment [Line Items]
Current Fiscal Year		$ 794,536		$ 1,136,523
Fiscal Year Before Latest Fiscal Year		1,053,809		297,650
Two Years Before Latest Fiscal Year		248,578		151,305
Three Years Before Latest Fiscal Year		130,206		90,977
Four Years Before Latest Fiscal Year		78,184		57,753
Prior		166,674		73,389
Revolving loans at amortized cost		2,276,094		1,931,574
Total		4,748,081		3,739,171
Unamortized loan fees and costs		6,616		8,053
Total loans, including unamortized loan fees and costs	[1]	4,754,697		3,747,224		$ 2,915,344
SBL Non Real Estate [Member]
Financing Receivable, Recorded Investment [Line Items]
Current Fiscal Year		13,993		73,490
Fiscal Year Before Latest Fiscal Year		42,671		23,191
Two Years Before Latest Fiscal Year		15,459		8,893
Three Years Before Latest Fiscal Year		7,992		9,672
Four Years Before Latest Fiscal Year		8,717		5,936
Prior		11,662		11,563
Total		100,494		132,745
Total loans, including unamortized loan fees and costs	[1]	112,854		147,722		228,958
SBL Commercial Mortgage [Member]
Financing Receivable, Recorded Investment [Line Items]
Current Fiscal Year		65,122		90,129
Fiscal Year Before Latest Fiscal Year		97,919		57,695
Two Years Before Latest Fiscal Year		56,153		77,143
Three Years Before Latest Fiscal Year		72,648		43,820
Four Years Before Latest Fiscal Year		47,834		37,607
Prior		79,865		47,075
Total		419,541		353,469
Total loans, including unamortized loan fees and costs	[1]	425,219		361,171		343,487
SBL Construction [Member]
Financing Receivable, Recorded Investment [Line Items]
Current Fiscal Year		198		6,869
Fiscal Year Before Latest Fiscal Year		11,247		12,629
Two Years Before Latest Fiscal Year		12,461		1,880
Three Years Before Latest Fiscal Year		2,426		5,111
Prior		710		710
Total		27,042		27,199
Total loans, including unamortized loan fees and costs	[1]	27,042		27,199		18,494
Direct Lease Financing [Member]
Financing Receivable, Recorded Investment [Line Items]
Current Fiscal Year		193,087		271,458
Fiscal Year Before Latest Fiscal Year		199,059		160,206
Two Years Before Latest Fiscal Year		123,350		60,308
Three Years Before Latest Fiscal Year		44,297		27,821
Four Years Before Latest Fiscal Year		17,801		8,998
Prior		5,492		2,221
Total		583,086		531,012
Total loans, including unamortized loan fees and costs	[1]	583,086		531,012		506,424
SBLOC [Member]
Financing Receivable, Recorded Investment [Line Items]
Revolving loans at amortized cost		1,257,060		1,141,316
Total		1,257,060		1,141,316
IBLOC [Member]
Financing Receivable, Recorded Investment [Line Items]
Revolving loans at amortized cost		1,017,196		788,265
Total		1,017,196		788,265
Advisor Financing [Member]
Financing Receivable, Recorded Investment [Line Items]
Current Fiscal Year		45,345		72,106
Fiscal Year Before Latest Fiscal Year		68,939		43,664
Two Years Before Latest Fiscal Year		40,951
Total		155,235		115,770
Total loans, including unamortized loan fees and costs	[1]	155,235		115,770		72,190
Real Estate Bridge Lending [Member]
Financing Receivable, Recorded Investment [Line Items]
Current Fiscal Year		473,319		621,702
Fiscal Year Before Latest Fiscal Year		633,556
Total		1,106,875		621,702
Total loans, including unamortized loan fees and costs	[1]	1,106,875		621,702
Other Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Current Fiscal Year		3,472	[2]	769	[3]
Fiscal Year Before Latest Fiscal Year		418	[2]	265	[3]
Two Years Before Latest Fiscal Year		204	[2]	3,081	[3]
Three Years Before Latest Fiscal Year		2,843	[2]	4,553	[3]
Four Years Before Latest Fiscal Year		3,832	[2]	5,212	[3]
Prior		68,945	[2]	11,820	[3]
Revolving loans at amortized cost		1,838	[2]	1,993	[3]
Total		81,552	[2]	27,693	[3]
Total loans, including unamortized loan fees and costs	[1]	63,514		5,014		$ 5,840
SBL CRA [Member]
Financing Receivable, Recorded Investment [Line Items]
Total		18,000		22,700
Non-Rated [Member] | SBL Non Real Estate [Member]
Financing Receivable, Recorded Investment [Line Items]
Current Fiscal Year		2,393	[4]	39,318	[5]
Fiscal Year Before Latest Fiscal Year		11,696	[4]	7,257	[5]
Two Years Before Latest Fiscal Year	[4]	340
Total		14,429	[4]	46,575	[5]
Non-Rated [Member] | SBL Commercial Mortgage [Member]
Financing Receivable, Recorded Investment [Line Items]
Current Fiscal Year		17,496		10,963
Total		17,496		10,963
Non-Rated [Member] | SBL Construction [Member]
Financing Receivable, Recorded Investment [Line Items]
Current Fiscal Year		198
Total		198
Non-Rated [Member] | Direct Lease Financing [Member]
Financing Receivable, Recorded Investment [Line Items]
Current Fiscal Year		49,240		56,152
Fiscal Year Before Latest Fiscal Year		38,489		13,271
Two Years Before Latest Fiscal Year		10,581		1,933
Three Years Before Latest Fiscal Year		1,482		1,115
Four Years Before Latest Fiscal Year		706		355
Prior		237		104
Total		100,735		72,930
Non-Rated [Member] | SBLOC [Member]
Financing Receivable, Recorded Investment [Line Items]
Revolving loans at amortized cost		3,913		3,176
Total		3,913		3,176
Non-Rated [Member] | IBLOC [Member]
Financing Receivable, Recorded Investment [Line Items]
Revolving loans at amortized cost		503,028		346,604
Total		503,028		346,604
Non-Rated [Member] | Advisor Financing [Member]
Financing Receivable, Recorded Investment [Line Items]
Current Fiscal Year		2,713		38,330
Fiscal Year Before Latest Fiscal Year		950		258
Total		3,663		38,588
Non-Rated [Member] | Other Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Current Fiscal Year		3,244		396
Fiscal Year Before Latest Fiscal Year		49		152
Two Years Before Latest Fiscal Year		92
Prior		22,130		216
Revolving loans at amortized cost		549		656
Total		26,064		1,420
Non-Rated [Member] | SBA Loan [Member]
Financing Receivable, Recorded Investment [Line Items]
Total				46,600
Non-Rated [Member] | SBA Loan PPP [Member]
Financing Receivable, Recorded Investment [Line Items]
Total		10,300		44,800
Pass [Member] | SBL Non Real Estate [Member]
Financing Receivable, Recorded Investment [Line Items]
Current Fiscal Year		11,600		34,172
Fiscal Year Before Latest Fiscal Year		30,975		15,934
Two Years Before Latest Fiscal Year		14,783		8,794
Three Years Before Latest Fiscal Year		7,802		8,988
Four Years Before Latest Fiscal Year		8,092		5,088
Prior		10,543		9,809
Total		83,795		82,785
Pass [Member] | SBL Commercial Mortgage [Member]
Financing Receivable, Recorded Investment [Line Items]
Current Fiscal Year		47,626		79,166
Fiscal Year Before Latest Fiscal Year		97,919		57,554
Two Years Before Latest Fiscal Year		56,012		75,290
Three Years Before Latest Fiscal Year		70,795		43,820
Four Years Before Latest Fiscal Year		47,000		37,607
Prior		78,617		46,016
Total		397,969		339,453
Pass [Member] | SBL Construction [Member]
Financing Receivable, Recorded Investment [Line Items]
Current Fiscal Year				6,869
Fiscal Year Before Latest Fiscal Year		11,247		12,629
Two Years Before Latest Fiscal Year		12,461		1,880
Three Years Before Latest Fiscal Year		2,426		5,111
Total		26,134		26,489
Pass [Member] | Direct Lease Financing [Member]
Financing Receivable, Recorded Investment [Line Items]
Current Fiscal Year		142,813		214,780
Fiscal Year Before Latest Fiscal Year		159,899		145,256
Two Years Before Latest Fiscal Year		111,638		58,337
Three Years Before Latest Fiscal Year		42,770		26,662
Four Years Before Latest Fiscal Year		17,085		8,574
Prior		5,247		2,105
Total		479,452		455,714
Pass [Member] | SBLOC [Member]
Financing Receivable, Recorded Investment [Line Items]
Revolving loans at amortized cost		1,253,147		1,138,140
Total		1,253,147		1,138,140
Pass [Member] | IBLOC [Member]
Financing Receivable, Recorded Investment [Line Items]
Revolving loans at amortized cost		514,168		441,661
Total		514,168		441,661
Pass [Member] | Advisor Financing [Member]
Financing Receivable, Recorded Investment [Line Items]
Current Fiscal Year		42,632		33,776
Fiscal Year Before Latest Fiscal Year		67,989		43,406
Two Years Before Latest Fiscal Year		40,951
Total		151,572		77,182
Pass [Member] | Real Estate Bridge Lending [Member]
Financing Receivable, Recorded Investment [Line Items]
Current Fiscal Year		473,319		621,702
Fiscal Year Before Latest Fiscal Year		633,556
Total		1,106,875		621,702
Pass [Member] | Other Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Current Fiscal Year		228		373
Fiscal Year Before Latest Fiscal Year		369		113
Two Years Before Latest Fiscal Year		112		3,081
Three Years Before Latest Fiscal Year		2,843		4,553
Four Years Before Latest Fiscal Year		3,832		5,212
Prior		42,656		11,604
Revolving loans at amortized cost		1,225		1,264
Total		51,265		26,200
Special Mention [Member] | SBL Non Real Estate [Member]
Financing Receivable, Recorded Investment [Line Items]
Two Years Before Latest Fiscal Year				99
Three Years Before Latest Fiscal Year				666
Four Years Before Latest Fiscal Year		624
Prior		474		859
Total		1,098		1,624
Special Mention [Member] | SBL Commercial Mortgage [Member]
Financing Receivable, Recorded Investment [Line Items]
Fiscal Year Before Latest Fiscal Year				141
Two Years Before Latest Fiscal Year		141		1,853
Three Years Before Latest Fiscal Year		1,853
Prior		659		247
Total		2,653		2,241
Special Mention [Member] | Direct Lease Financing [Member]
Financing Receivable, Recorded Investment [Line Items]
Current Fiscal Year		29
Three Years Before Latest Fiscal Year				22
Four Years Before Latest Fiscal Year		10		38
Prior		8
Total		47		60
Special Mention [Member] | Other Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Prior		3,552
Total		3,552
Substandard [Member] | SBL Non Real Estate [Member]
Financing Receivable, Recorded Investment [Line Items]
Two Years Before Latest Fiscal Year		336
Three Years Before Latest Fiscal Year		190		18
Four Years Before Latest Fiscal Year		1		848
Prior		645		895
Total		1,172		1,761
Substandard [Member] | SBL Commercial Mortgage [Member]
Financing Receivable, Recorded Investment [Line Items]
Four Years Before Latest Fiscal Year		834
Prior		589		812
Total		1,423		812
Substandard [Member] | SBL Construction [Member]
Financing Receivable, Recorded Investment [Line Items]
Prior		710		710
Total		710		710
Substandard [Member] | Direct Lease Financing [Member]
Financing Receivable, Recorded Investment [Line Items]
Current Fiscal Year		1,005		526
Fiscal Year Before Latest Fiscal Year		671		1,679
Two Years Before Latest Fiscal Year		1,131		38
Three Years Before Latest Fiscal Year		45		22
Four Years Before Latest Fiscal Year				31
Prior				12
Total		2,852		2,308
Substandard [Member] | Other Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Prior		607
Revolving loans at amortized cost		64		73
Total		$ 671		$ 73
[1] The ending balance for loans in the unallocated column represents deferred costs and fees. Included in Other loans are $ 18.0 million of SBA loans purchased for Community Reinvestment Act (“CRA”) purposes as of June 30, 2022. These loans are classified as SBL in the Company’s loan table which classify loans by type, as opposed to risk characteristics. Included in Other loans are $ 22.7 million of SBA loans purchased for CRA purposes as of December 31, 2021. These loans are classified as SBL in the Company’s loan table which classify loans by type, as opposed to risk characteristics. Included in the SBL non real estate non-rated total of $ 14.4 million, were $ 10.3 million of PPP loans. Included in the SBL non real estate non-rated total of $ 46.6 million, were $ 44.8 million of PPP loans which are government guaranteed.

Loans (Changes In Allowance For

Loans (Changes In Allowance For Loan And Lease Losses By Loan Category) (Details) - USD ($) $ in Thousands		6 Months Ended		12 Months Ended
		Jun. 30, 2022	Jun. 30, 2021	Dec. 31, 2021
Changes in allowance for loan and lease losses by loan category [Abstract]
Beginning balance		$ 17,806	$ 16,082	$ 16,082
Charge-offs		(1,043)	(552)	(2,006)
Recoveries		126	22	1,217
Provision (credit)	[1]	2,198	(260)	2,513
Ending balance		19,087	15,292	17,806
Ending balance: Individually evaluated for expected credit loss		1,023	2,113	978
Ending balance: Collectively evaluated for expected credit loss		18,064	13,179	16,828
Loans [Abstract]
Loans: Ending Balance	[2]	4,754,697	2,915,344	3,747,224
Ending balance: Individually evaluated for expected credit loss		7,769	7,792	3,983
Ending balance: Collectively evaluated for expected credit loss		4,746,928	2,907,552	3,743,241
SBL Non Real Estate [Member]
Changes in allowance for loan and lease losses by loan category [Abstract]
Beginning balance		5,415	5,060	5,060
Charge-offs		(844)	(321)	(1,138)
Recoveries		33	15	51
Provision (credit)	[1]	380	263	1,442
Ending balance		4,984	5,017	5,415
Ending balance: Individually evaluated for expected credit loss		593	1,559	829
Ending balance: Collectively evaluated for expected credit loss		4,391	3,458	4,586
Loans [Abstract]
Loans: Ending Balance	[2]	112,854	228,958	147,722
Ending balance: Individually evaluated for expected credit loss		1,170	2,729	1,887
Ending balance: Collectively evaluated for expected credit loss		111,684	226,229	145,835
SBL Commercial Mortgage [Member]
Changes in allowance for loan and lease losses by loan category [Abstract]
Beginning balance		2,952	3,315	3,315
Charge-offs			(23)	(417)
Recoveries				9
Provision (credit)	[1]	(632)	(663)	45
Ending balance		2,320	2,629	2,952
Ending balance: Individually evaluated for expected credit loss		365	510	115
Ending balance: Collectively evaluated for expected credit loss		1,955	2,119	2,837
Loans [Abstract]
Loans: Ending Balance	[2]	425,219	343,487	361,171
Ending balance: Individually evaluated for expected credit loss		1,423	3,167	812
Ending balance: Collectively evaluated for expected credit loss		423,796	340,320	360,359
SBL Construction [Member]
Changes in allowance for loan and lease losses by loan category [Abstract]
Beginning balance		432	328	328
Provision (credit)	[1]	(3)	(27)	104
Ending balance		429	301	432
Ending balance: Individually evaluated for expected credit loss		34	34	34
Ending balance: Collectively evaluated for expected credit loss		395	267	398
Loans [Abstract]
Loans: Ending Balance	[2]	27,042	18,494	27,199
Ending balance: Individually evaluated for expected credit loss		710	711	710
Ending balance: Collectively evaluated for expected credit loss		26,332	17,783	26,489
Direct Lease Financing [Member]
Changes in allowance for loan and lease losses by loan category [Abstract]
Beginning balance		5,817	6,043	6,043
Charge-offs		(199)	(193)	(412)
Recoveries		93	7	58
Provision (credit)	[1]	513	(139)	128
Ending balance		6,224	5,718	5,817
Ending balance: Collectively evaluated for expected credit loss		6,224	5,718	5,817
Loans [Abstract]
Loans: Ending Balance	[2]	583,086	506,424	531,012
Ending balance: Individually evaluated for expected credit loss			635	254
Ending balance: Collectively evaluated for expected credit loss		583,086	505,789	530,758
SBLOC/IBLOC [Member]
Changes in allowance for loan and lease losses by loan category [Abstract]
Beginning balance		964	775	775
Charge-offs			(15)	(15)
Provision (credit)	[1]	174	104	204
Ending balance		1,138	864	964
Ending balance: Collectively evaluated for expected credit loss		1,138	864	964
Loans [Abstract]
Loans: Ending Balance	[2]	2,274,256	1,729,628	1,929,581
Ending balance: Collectively evaluated for expected credit loss		2,274,256	1,729,628	1,929,581
Advisor Financing [Member]
Changes in allowance for loan and lease losses by loan category [Abstract]
Beginning balance		868	362	362
Charge-offs
Recoveries
Provision (credit)	[1]	296	179	506
Ending balance		1,164	541	868
Ending balance: Individually evaluated for expected credit loss
Ending balance: Collectively evaluated for expected credit loss		1,164	541	868
Loans [Abstract]
Loans: Ending Balance	[2]	155,235	72,190	115,770
Ending balance: Individually evaluated for expected credit loss
Ending balance: Collectively evaluated for expected credit loss		155,235	72,190	115,770
Real Estate Bridge Lending [Member]
Changes in allowance for loan and lease losses by loan category [Abstract]
Beginning balance		1,181
Provision (credit)	[1]	889		1,181
Ending balance		2,070		1,181
Ending balance: Collectively evaluated for expected credit loss		2,070		1,181
Loans [Abstract]
Loans: Ending Balance	[2]	1,106,875		621,702
Ending balance: Collectively evaluated for expected credit loss		1,106,875		621,702
Other Loans [Member]
Changes in allowance for loan and lease losses by loan category [Abstract]
Beginning balance		177	199	199
Charge-offs				(24)
Recoveries				1,099
Provision (credit)	[1]	581	23	(1,097)
Ending balance		758	222	177
Ending balance: Individually evaluated for expected credit loss		31	10
Ending balance: Collectively evaluated for expected credit loss		727	212	177
Loans [Abstract]
Loans: Ending Balance	[2]	63,514	5,840	5,014
Ending balance: Individually evaluated for expected credit loss		4,466	550	320
Ending balance: Collectively evaluated for expected credit loss		59,048	5,290	4,694
Unallocated [Member]
Loans [Abstract]
Loans: Ending Balance	[2]	6,616	10,323	8,053
Ending balance: Collectively evaluated for expected credit loss		6,616	10,323	8,053
Unfunded Loan Commitment [Member]
Changes in allowance for loan and lease losses by loan category [Abstract]
Provision (credit)		$ 1,300	$ 131	$ 597
[1] The amount shown as the provision for (reversal of) credit losses for the period reflects the provision on (reversal of) credit losses for loans, while the consolidated statements of operations provision for (reversal of) credit losses include provisions for unfunded commitments of $ 1.3 million, $ 131,000 and $ 597,000 , respectively, for the six months ended June 30, 2022 and June 30, 2021, and for full year 2021. The ending balance for loans in the unallocated column represents deferred costs and fees.

Loans (Net Charge-Offs, By Year

Loans (Net Charge-Offs, By Year Of Origination) (Details) - USD ($) $ in Thousands	6 Months Ended		12 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Dec. 31, 2021
Financing Receivable, Recorded Investment [Line Items]
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year, Charge-Offs	$ (50)
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year, Net Charge Offs	(50)
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year, Charge-Offs	(123)
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year, Recoveries	87
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year, Net Charge-Offs	(36)
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year, Charge-Offs	(26)
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year, Recoveries	6
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year, Net Charges	(20)
Financing Receivable, Originated, More than Five Years before Current Fiscal Year, Charge-Offs	(844)
Financing Receivable, Originated, More than Five Years before Current Fiscal Year, Recoveries	33
Financing Receivable, Originated, More than Five Years before Current Fiscal Year, Net Charge-Offs	(811)
Charge-offs	(1,043)	$ (552)	$ (2,006)
Recoveries	126	22	1,217
Net Charge-Offs	(917)
SBL Non Real Estate [Member]
Financing Receivable, Recorded Investment [Line Items]
Financing Receivable, Originated, More than Five Years before Current Fiscal Year, Charge-Offs	(844)
Financing Receivable, Originated, More than Five Years before Current Fiscal Year, Recoveries	33
Financing Receivable, Originated, More than Five Years before Current Fiscal Year, Net Charge-Offs	(811)
Charge-offs	(844)	(321)	(1,138)
Recoveries	33	15	51
Net Charge-Offs	(811)
SBL Commercial Mortgage [Member]
Financing Receivable, Recorded Investment [Line Items]
Charge-offs		(23)	(417)
Recoveries			9
Direct Lease Financing [Member]
Financing Receivable, Recorded Investment [Line Items]
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year, Charge-Offs	(50)
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year, Net Charge Offs	(50)
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year, Charge-Offs	(123)
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year, Recoveries	87
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year, Net Charge-Offs	(36)
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year, Charge-Offs	(26)
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year, Recoveries	6
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year, Net Charges	(20)
Charge-offs	(199)	(193)	(412)
Recoveries	93	$ 7	58
Net Charge-Offs	(106)
Advisor Financing [Member]
Financing Receivable, Recorded Investment [Line Items]
Charge-offs
Recoveries
Other Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Charge-offs			(24)
Recoveries			$ 1,099

Loans (Delinquent Loans By Loan

Loans (Delinquent Loans By Loan Category) (Details) - USD ($) $ in Thousands		Jun. 30, 2022	Dec. 31, 2021	Jun. 30, 2021
Financing Receivable, Recorded Investment, Past Due [Line Items]
Non-accrual		$ 3,698	$ 3,161
Loans Receivable, Gross		4,748,081	3,739,171
Total loans, including unamortized loan fees and costs	[1]	4,754,697	3,747,224	$ 2,915,344
30 to 59 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans Receivable, Gross		7,702	9,193
60 to 89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans Receivable, Gross		3,291	4,339
90+ Days Still Accruing [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans Receivable, Gross		4,848	461
Total Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans Receivable, Gross		19,539	17,154
Current [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans Receivable, Gross		4,735,158	3,730,070
SBL Non Real Estate [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Non-accrual		895	1,313
Loans Receivable, Gross		100,494	132,745
Total loans, including unamortized loan fees and costs	[1]	112,854	147,722	228,958
SBL Non Real Estate [Member] | 30 to 59 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans Receivable, Gross		1,327	1,375
SBL Non Real Estate [Member] | 60 to 89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans Receivable, Gross		1,144	3,138
SBL Non Real Estate [Member] | 90+ Days Still Accruing [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans Receivable, Gross		608	441
SBL Non Real Estate [Member] | Total Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans Receivable, Gross		3,974	6,267
SBL Non Real Estate [Member] | Current [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans Receivable, Gross		108,880	141,455
SBL Commercial Mortgage [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Non-accrual		1,423	812
Loans Receivable, Gross		419,541	353,469
Total loans, including unamortized loan fees and costs	[1]	425,219	361,171	343,487
SBL Commercial Mortgage [Member] | 30 to 59 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans Receivable, Gross		2,134
SBL Commercial Mortgage [Member] | 60 to 89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans Receivable, Gross		7	220
SBL Commercial Mortgage [Member] | Total Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans Receivable, Gross		3,564	1,032
SBL Commercial Mortgage [Member] | Current [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans Receivable, Gross		421,655	360,139
SBL Construction [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Non-accrual		710	710
Loans Receivable, Gross		27,042	27,199
Total loans, including unamortized loan fees and costs	[1]	27,042	27,199	18,494
SBL Construction [Member] | Total Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans Receivable, Gross		710	710
SBL Construction [Member] | Current [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans Receivable, Gross		26,332	26,489
Direct Lease Financing [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Non-accrual			254
Loans Receivable, Gross		583,086	531,012
Total loans, including unamortized loan fees and costs	[1]	583,086	531,012	506,424
Direct Lease Financing [Member] | 30 to 59 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans Receivable, Gross		932	1,833
Direct Lease Financing [Member] | 60 to 89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans Receivable, Gross		639	692
Direct Lease Financing [Member] | 90+ Days Still Accruing [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans Receivable, Gross		589	20
Direct Lease Financing [Member] | Total Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans Receivable, Gross		2,160	2,799
Direct Lease Financing [Member] | Current [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans Receivable, Gross		580,926	528,213
SBLOC/IBLOC [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans, including unamortized loan fees and costs	[1]	2,274,256	1,929,581	1,729,628
SBLOC/IBLOC [Member] | 30 to 59 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans Receivable, Gross		2,021	5,985
SBLOC/IBLOC [Member] | 60 to 89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans Receivable, Gross		1,407	289
SBLOC/IBLOC [Member] | 90+ Days Still Accruing [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans Receivable, Gross		94
SBLOC/IBLOC [Member] | Total Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans Receivable, Gross		3,522	6,274
SBLOC/IBLOC [Member] | Current [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans Receivable, Gross		2,270,734	1,923,307
Advisor Financing [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans Receivable, Gross		155,235	115,770
Total loans, including unamortized loan fees and costs	[1]	155,235	115,770	$ 72,190
Advisor Financing [Member] | Current [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans Receivable, Gross		155,235	115,770
Real Estate Bridge Lending [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans Receivable, Gross		1,106,875	621,702
Total loans, including unamortized loan fees and costs	[1]	1,106,875	621,702
Real Estate Bridge Lending [Member] | Current [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans Receivable, Gross		1,106,875	621,702
Other Loans II [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Non-accrual		670	72
Total loans, including unamortized loan fees and costs		63,514	5,014
Other Loans II [Member] | 30 to 59 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans Receivable, Gross		1,288
Other Loans II [Member] | 60 to 89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans Receivable, Gross		94
Other Loans II [Member] | 90+ Days Still Accruing [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans Receivable, Gross		3,557
Other Loans II [Member] | Total Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans Receivable, Gross		5,609	72
Other Loans II [Member] | Current [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans Receivable, Gross		57,905	4,942
Unamortized Loan Fees And Costs [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans, including unamortized loan fees and costs		6,616	8,053
Unamortized Loan Fees And Costs [Member] | Current [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans Receivable, Gross		$ 6,616	$ 8,053
[1] The ending balance for loans in the unallocated column represents deferred costs and fees.

Loans (Scheduled Maturities of

Loans (Scheduled Maturities of Direct Financing Leases) (Details) $ in Thousands	Jun. 30, 2022 USD ($)
Recent Accounting Pronouncements [Abstract]
Remaining 2022	$ 90,377
2023	142,853
2024	119,769
2025	65,408
2026	33,777
2027 and thereafter	10,000
Total undiscounted cash flows	462,184
Residual value	178,897	[1]
Difference between undiscounted cash flows and discounted cash flows	(57,995)
Present value of lease payments recorded as lease receivables	583,086
Direct residual value not guaranteed	$ 30,239
[1] Of the $ 178,897,000 , $ 30,239,000 is not guaranteed by the lessee or other guarantors.

Transactions With Affiliates (D

Transactions With Affiliates (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Dec. 31, 2021
Related Party Transaction [Line Items]
Deposits	$ 5,880,751		$ 5,976,911
Affiliated Entity [Member]
Related Party Transaction [Line Items]
Deposits	0		0
Directors, Executive Officers, Principal Stockholders and Affiliates [Member]
Related Party Transaction [Line Items]
Due from related parties	4,500		$ 5,200
Duane Morris LLP [Member]
Related Party Transaction [Line Items]
Payment for legal services	$ 794	$ 1,300

Fair Value Measurements (Narrat

Fair Value Measurements (Narrative) (Details)		3 Months Ended		6 Months Ended	12 Months Ended
		Jun. 30, 2022 USD ($) loan	Jun. 30, 2021 USD ($)	Jun. 30, 2022 USD ($) loan	Dec. 31, 2021 USD ($) loan
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Fair value, transfers between three levels		$ 0	$ 0
Cash and cash equivalents		342,900,000		$ 342,900,000	$ 601,800,000
Collateral dependent loans		7,800,000		7,800,000
Specific reserves and other write downs on impaired loans		$ 1,023,000		$ 1,023,000	$ 978,000
Number of troubled debt restructured loans | loan		12		12	10
Troubled debt restructured loans balance	[1]			$ 5,296,000	$ 1,479,000
Troubled debt restructured loans, specific reserve		$ 609,000		$ 609,000	476,000
Minimum [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Constant prepayment rates				3%
Estimated selling costs				7%
Maximum [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Constant prepayment rates				30%
Estimated selling costs				10%
Fair Value, Measurements, Nonrecurring [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Collateral dependent loans	[2]	$ 6,746,000		$ 6,746,000	$ 3,005,000
Fair Value, Measurements, Nonrecurring [Member] | Minimum [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Estimated selling costs				7%
Fair Value, Measurements, Nonrecurring [Member] | Maximum [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Estimated selling costs				10%
[1] Troubled debt restructurings include non-accrual loans of $ 1.2 million and $ 656,000 at June 30, 2022 and December 31, 2021, respectively. The method of valuation approach for the loans evaluated for an allowance for credit losses on an individual loan basis and also for other real estate owned was the market approach based upon appraisals of the underlying collateral by external appraisers, reduced by 7 % to 10 % for estimated selling costs. Intangible assets are valued based upon internal analyses .

Fair Value Measurements (Carryi

Fair Value Measurements (Carrying Amount And Estimated Fair Value Of Assets And Liabilities) (Details) - USD ($) $ in Thousands		Jun. 30, 2022		Dec. 31, 2021
Carrying amount and estimated fair value of assets and liabilities [Abstract]
Investment securities available-for-sale		$ 826,616		$ 953,709
Commercial loans, at fair value		995,500
Short-term borrowings		385,000
Quoted Prices In Active Markets For Identical Assets (Level 1) [Member]
Carrying amount and estimated fair value of assets and liabilities [Abstract]
Securities sold under agreements to repurchase		42		42
Short-term borrowings		385,000
Significant Other Observable Inputs (Level 2) [Member]
Carrying amount and estimated fair value of assets and liabilities [Abstract]
Investment securities available-for-sale		808,624		934,678
Interest rate swaps, asset		463
Interest rate swaps, liability				553
Demand and interest checking		5,394,562		5,561,365
Savings and money market		486,189		415,546
Senior debt		99,327		101,980
Significant Unobservable Inputs (Level 3) [Member]
Carrying amount and estimated fair value of assets and liabilities [Abstract]
Investment securities available-for-sale		17,992		19,031
Federal Home Loan Bank and Atlantic Central Bankers Bank stock		1,643		1,663
Commercial loans, at fair value		995,493	[1],[2]	1,388,416	[3]
Loans, net of deferred loan fees and costs		4,738,707		3,745,548
Assets held-for-sale from discontinued operations	[1],[3]			3,268
Subordinated debentures		8,203		8,815
Carrying Amount [Member]
Carrying amount and estimated fair value of assets and liabilities [Abstract]
Investment securities available-for-sale		826,616		953,709
Federal Home Loan Bank and Atlantic Central Bankers Bank stock		1,643		1,663
Commercial loans, at fair value		995,493		1,388,416
Loans, net of deferred loan fees and costs		4,754,697		3,747,224
Assets held-for-sale from discontinued operations				3,268
Interest rate swaps, asset		463
Interest rate swaps, liability				553
Demand and interest checking		5,394,562		5,561,365
Savings and money market		486,189		415,546
Senior debt		98,866		98,682
Subordinated debentures		13,401		13,401
Securities sold under agreements to repurchase		42		42
Short-term borrowings		385,000
Estimated Fair Value [Member]
Carrying amount and estimated fair value of assets and liabilities [Abstract]
Investment securities available-for-sale		826,616		953,709
Federal Home Loan Bank and Atlantic Central Bankers Bank stock		1,643		1,663
Commercial loans, at fair value		995,493		1,388,416
Loans, net of deferred loan fees and costs		4,738,707		3,745,548
Assets held-for-sale from discontinued operations				3,268
Interest rate swaps, asset		463
Interest rate swaps, liability				553
Demand and interest checking		5,394,562		5,561,365
Savings and money market		486,189		415,546
Senior debt		99,327		101,980
Subordinated debentures		8,203		8,815
Securities sold under agreements to repurchase		42		$ 42
Short-term borrowings		$ 385,000
[1] Non-SBA CRE-floating are floating rate non-SBA loans, the vast majority of which are secured by multi-family properties (apartments). These are bridge loans designed to provide owners time and funding for property improvements and are generally valued using discounted cash flow analysis. The discount rate for the vast majority of these loans was based upon current origination rates for similar loans. Deterioration in loan performance or other credit weaknesses could result in fair value ranges which would be dependent upon potential buyers’ tolerance for such weaknesses and are difficult to estimate. At June 30, 2022, these loans were fair valued by a third party, based upon discounting at market rates for similar loans. Subordinated debentures are comprised of two subordinated notes issued by the Company, maturing in 2038 with a floating rate of 3-month LIBOR plus 3.25 %. These notes are valued using discounted cash flow analysis. The discount rate is based on the market rate for comparable relatively illiquid instruments. Changes in those market rates, or the credit of the Company could result in changes in valuation. Insurance liquidating trust preferred security is a single debenture which is valued using discounted cash flow analysis. The discount rate used is based on the market rate on comparable relatively illiquid instruments and credit analysis. A change in the liquidating trust’s ability to repay the note, or an increase in interest rates, particularly for privately placed debentures, would affect the discount rate and thus the valuation. As a single security, the weighted average rate shown is the actual rate applied to the security.

Fair Value Measurements (Assets

Fair Value Measurements (Assets Measured At Fair Value On A Recurring And Nonrecurring Basis) (Details) - USD ($) $ in Thousands		6 Months Ended
		Jun. 30, 2022		Dec. 31, 2021		Dec. 31, 2020
Assets measured at fair value on a recurring basis [Abstract]
Total investment securities, available-for-sale		$ 826,616		$ 953,709
Commercial loans, at fair value		995,500
Assets measured on a nonrecurring basis [Abstract]
Collateral dependent loans		7,800
Other real estate owned		18,873		18,873		$ 0
Fair Value, Measurements, Recurring [Member]
Assets measured at fair value on a recurring basis [Abstract]
U.S. Government agency securities		28,737		37,302
Asset-backed securities		345,899		360,418
Obligations of states and political subdivisions		48,874		52,137
Residential mortgage-backed securities		155,364		184,301
Collateralized mortgage obligation securities		48,952		61,861
Commercial mortgage-backed securities		192,869		251,076
Corporate debt securities		5,921		6,614
Total investment securities, available-for-sale		826,616		953,709
Commercial loans, at fair value		995,493		1,388,416
Assets held-for-sale from discontinued operations				3,268
Interest rate swaps, liability		463		553
Total assets		1,822,572		2,344,840
Fair Value, Measurements, Nonrecurring [Member]
Assets measured on a nonrecurring basis [Abstract]
Collateral dependent loans	[1]	6,746		3,005
Other real estate owned		18,873		18,873
Intangible assets		2,248		2,447
Assets nonrecurring		27,867		24,325
Significant Other Observable Inputs (Level 2) [Member]
Assets measured at fair value on a recurring basis [Abstract]
Total investment securities, available-for-sale		808,624		934,678
Interest rate swaps, asset		463
Interest rate swaps, liability				553
Significant Other Observable Inputs (Level 2) [Member] | Fair Value, Measurements, Recurring [Member]
Assets measured at fair value on a recurring basis [Abstract]
U.S. Government agency securities		28,737		37,302
Asset-backed securities		345,899		360,418
Obligations of states and political subdivisions		48,874		52,137
Residential mortgage-backed securities		155,364		184,301
Collateralized mortgage obligation securities		48,952		61,861
Commercial mortgage-backed securities		180,798		238,659
Total investment securities, available-for-sale		808,624		934,678
Interest rate swaps, liability		463		553
Total assets		809,087		934,125
Significant Unobservable Inputs (Level 3) [Member]
Assets measured at fair value on a recurring basis [Abstract]
Total investment securities, available-for-sale		17,992		19,031
Commercial loans, at fair value		995,493	[2],[3]	1,388,416	[4]
Assets held-for-sale from discontinued operations	[2],[4]			3,268
Assets measured on a nonrecurring basis [Abstract]
Other real estate owned		18,873	[2],[3],[5]	18,873	[4]
Significant Unobservable Inputs (Level 3) [Member] | Fair Value, Measurements, Recurring [Member]
Assets measured at fair value on a recurring basis [Abstract]
Commercial mortgage-backed securities		12,071		12,417
Corporate debt securities		5,921		6,614
Total investment securities, available-for-sale		17,992		19,031
Commercial loans, at fair value		995,493		1,388,416
Assets held-for-sale from discontinued operations				3,268
Total assets		1,013,485		1,410,715
Significant Unobservable Inputs (Level 3) [Member] | Fair Value, Measurements, Nonrecurring [Member]
Assets measured on a nonrecurring basis [Abstract]
Collateral dependent loans	[1]	6,746		3,005
Other real estate owned		18,873		18,873
Intangible assets		2,248		2,447
Assets nonrecurring		$ 27,867		$ 24,325
Minimum [Member]
Assets measured on a nonrecurring basis [Abstract]
Estimated Selling Costs		7%
Minimum [Member] | Fair Value, Measurements, Nonrecurring [Member]
Assets measured on a nonrecurring basis [Abstract]
Estimated Selling Costs		7%
Maximum [Member]
Assets measured on a nonrecurring basis [Abstract]
Estimated Selling Costs		10%
Maximum [Member] | Fair Value, Measurements, Nonrecurring [Member]
Assets measured on a nonrecurring basis [Abstract]
Estimated Selling Costs		10%
[1] The method of valuation approach for the loans evaluated for an allowance for credit losses on an individual loan basis and also for other real estate owned was the market approach based upon appraisals of the underlying collateral by external appraisers, reduced by 7 % to 10 % for estimated selling costs. Intangible assets are valued based upon internal analyses . Non-SBA CRE-floating are floating rate non-SBA loans, the vast majority of which are secured by multi-family properties (apartments). These are bridge loans designed to provide owners time and funding for property improvements and are generally valued using discounted cash flow analysis. The discount rate for the vast majority of these loans was based upon current origination rates for similar loans. Deterioration in loan performance or other credit weaknesses could result in fair value ranges which would be dependent upon potential buyers’ tolerance for such weaknesses and are difficult to estimate. At June 30, 2022, these loans were fair valued by a third party, based upon discounting at market rates for similar loans. Subordinated debentures are comprised of two subordinated notes issued by the Company, maturing in 2038 with a floating rate of 3-month LIBOR plus 3.25 %. These notes are valued using discounted cash flow analysis. The discount rate is based on the market rate for comparable relatively illiquid instruments. Changes in those market rates, or the credit of the Company could result in changes in valuation. Insurance liquidating trust preferred security is a single debenture which is valued using discounted cash flow analysis. The discount rate used is based on the market rate on comparable relatively illiquid instruments and credit analysis. A change in the liquidating trust’s ability to repay the note, or an increase in interest rates, particularly for privately placed debentures, would affect the discount rate and thus the valuation. As a single security, the weighted average rate shown is the actual rate applied to the security. For other real estate owned, fair value is based upon appraisals of the underlying collateral by third party appraisers, reduced by 7 % to 10 % for estimated selling costs. Such appraisals reflect estimates of amounts realizable upon property sales based on the sale of comparable properties and other factors. Actual sales prices may vary based upon the identification of potential purchasers, changing conditions in local real estate markets and the level of interest rates required to finance purchases.

Fair Value Measurements (Change

Fair Value Measurements (Changes In Company's Level 3 Assets) (Details) - USD ($) $ in Thousands	6 Months Ended	12 Months Ended
	Jun. 30, 2022	Dec. 31, 2021
Assets Held-For-Sale From Discontinued Operations [Member]
Changes in Company's Level 3 assets [Roll Forward]
Beginning balance	$ 3,268	$ 113,650
Total (losses) or gains (realized/unrealized) Included in earnings		1,102
Purchases, issuances, sales, settlements and charge-offs
Issuances		5,222
Sales		(2,020)
Settlements	(3,268)	(35,750)
Charge-offs		(13)
Ending balance		3,268
Total losses year to date included in earnings attributable to the change in unrealized gains or losses relating to assets still held at the reporting date as shown above		566
Investment In Unconsolidated Entity [Member]
Changes in Company's Level 3 assets [Roll Forward]
Beginning balance		31,294
Purchases, issuances, sales, settlements and charge-offs
Settlements		(6,223)
Available For Sale Securities [Member]
Changes in Company's Level 3 assets [Roll Forward]
Beginning balance	19,031	178,951
Total (losses) or gains (realized/unrealized) Included in earnings		(44)
Total (losses) or gains (realized/unrealized) Included in other comprehensive loss	(1,039)	(1,422)
Purchases, issuances, sales, settlements and charge-offs
Settlements		(158,454)
Ending balance	17,992	19,031
Commercial Loans At Fair Value [Member]
Changes in Company's Level 3 assets [Roll Forward]
Beginning balance	1,388,416	1,810,812
Transfers from investment in unconsolidated entity		22,926
Transfer from assets held-for-sale from discontinued operations		61,580
Transfers to loans, net	(61,580)
Total (losses) or gains (realized/unrealized) Included in earnings	9,501	13,214
Purchases, issuances, sales, settlements and charge-offs
Issuances	20,027	127,765
Settlements	(360,871)	(647,881)
Ending balance	995,493	1,388,416
Total losses year to date included in earnings attributable to the change in unrealized gains or losses relating to assets still held at the reporting date as shown above	$ (1,476)	(2,133)
Commercial Loans At Fair Value [Member] | Assets Held-For-Sale From Discontinued Operations [Member]
Changes in Company's Level 3 assets [Roll Forward]
Transfers out of level 3		(61,580)
Commercial Loans At Fair Value [Member] | Investment In Unconsolidated Entity [Member]
Changes in Company's Level 3 assets [Roll Forward]
Transfers out of level 3		(22,926)
Other Real Estate Owned [Member] | Assets Held-For-Sale From Discontinued Operations [Member]
Changes in Company's Level 3 assets [Roll Forward]
Transfers out of level 3		(17,343)
Other Real Estate Owned [Member] | Investment In Unconsolidated Entity [Member]
Changes in Company's Level 3 assets [Roll Forward]
Transfers out of level 3		$ (2,145)

Fair Value Measurements (Schedu

Fair Value Measurements (Schedule Of Other Real Estate Owned) (Details) - USD ($) $ in Thousands	6 Months Ended	12 Months Ended
	Jun. 30, 2022	Dec. 31, 2021
Fair Value Measurements [Abstract]
Beginning balance	$ 18,873	$ 0
Transfers from investment in unconsolidated entity	0	2,145
Sales	0	(615)
Transfer from discontinued operations	0	17,343
Ending balance	$ 18,873	$ 18,873

Fair Value Measurements (Fair V

Fair Value Measurements (Fair Value Inputs, Assets, Quantitative Information) (Details) $ in Thousands		6 Months Ended
		Jun. 30, 2022 USD ($) item		Mar. 31, 2022 item	Dec. 31, 2021 USD ($) item		Dec. 31, 2020 USD ($)
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Investment securities available-for-sale | $		$ 826,616			$ 953,709
Commercial loans held for sale | $		995,500
Other real estate owned | $		18,873			$ 18,873		$ 0
Paycheck Protection Program Loans [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Loans, net of deferred loan fees and costs | $		$ 10,300
Loans, interest rate		1%
Measurement Input, Discount Rate [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Subordinated debentures, measurement input		0.1000			0.0700
Minimum [Member] | Measurement Input, Discount Rate [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Loans, net of deferred loan fees and costs, measurement input					0.0100
Assets held-for-sale from discontinued operations, measurement input					0.0318
Maximum [Member] | Measurement Input, Discount Rate [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Loans, net of deferred loan fees and costs, measurement input					0.0700
Assets held-for-sale from discontinued operations, measurement input					0.0680
Weighted Average [Member] | Measurement Input, Discount Rate [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Loans, net of deferred loan fees and costs, measurement input		0.0500			0.0370
Assets held-for-sale from discontinued operations, measurement input					0.0436
Subordinated debentures, measurement input				0.1000	0.0700
Commercial Mortgage-backed Securities [Member] | Measurement Input, Discount Rate [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Investment securities available-for-sale, measurement input		0.1102
Commercial Mortgage-backed Securities [Member] | Minimum [Member] | Measurement Input, Discount Rate [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Investment securities available-for-sale, measurement input		0.1102			0.0800
Commercial Mortgage-backed Securities [Member] | Weighted Average [Member] | Measurement Input, Discount Rate [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Investment securities available-for-sale, measurement input		0.1102			0.0800
Insurance Liquidating Trust Preferred Security [Member] | Measurement Input, Discount Rate [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Investment securities available-for-sale, measurement input		0.1050			0.0700
Insurance Liquidating Trust Preferred Security [Member] | Weighted Average [Member] | Measurement Input, Discount Rate [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Investment securities available-for-sale, measurement input		0.1050			0.0700
Commercial - SBA [Member] | Minimum [Member] | Measurement Input, Discount Rate [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Commercial loans held for sale, measurement input	[1]	0.0185
Commercial - SBA [Member] | Minimum [Member] | Measurement Input, Offered Price [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Commercial loans held for sale, measurement input					0.0104
Commercial - SBA [Member] | Maximum [Member] | Measurement Input, Discount Rate [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Commercial loans held for sale, measurement input		0.0365
Commercial - SBA [Member] | Maximum [Member] | Measurement Input, Offered Price [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Commercial loans held for sale, measurement input					0.0212
Commercial - SBA [Member] | Weighted Average [Member] | Measurement Input, Offered Price [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Commercial loans held for sale, measurement input		0.0339			103.40
Non-SBA CRE - Fixed [Member] | Minimum [Member] | Measurement Input, Discount Rate [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Commercial loans held for sale, measurement input		0.0715	[2]		0.0531
Non-SBA CRE - Fixed [Member] | Maximum [Member] | Measurement Input, Discount Rate [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Commercial loans held for sale, measurement input		0.1807			0.0743
Non-SBA CRE - Fixed [Member] | Weighted Average [Member] | Measurement Input, Discount Rate [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Commercial loans held for sale, measurement input		0.0953			0.0626
Non-SBA CRE - Floating [Member] | Minimum [Member] | Measurement Input, Discount Rate [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Commercial loans held for sale, measurement input		0.0432			0.0396
Non-SBA CRE - Floating [Member] | Maximum [Member] | Measurement Input, Discount Rate [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Commercial loans held for sale, measurement input		0.1330			0.1020
Non-SBA CRE - Floating [Member] | Weighted Average [Member] | Measurement Input, Discount Rate [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Commercial loans held for sale, measurement input		0.0514			0.0496
Other Loans [Member] | Minimum [Member] | Measurement Input, Discount Rate [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Commercial loans held for sale, measurement input					0.0318
Other Loans [Member] | Maximum [Member] | Measurement Input, Discount Rate [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Commercial loans held for sale, measurement input					0.0680
Other Loans [Member] | Weighted Average [Member] | Measurement Input, Discount Rate [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Commercial loans held for sale, measurement input					0.0436
Subordinated Debentures [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Number Of Debt Instruments		2
Subordinated Debentures [Member] | London Interbank Offered Rate (LIBOR) [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Debt Instrument, Basis Spread on Variable Rate		3.25%
Loans, Net Of Deferred Loan Fees And Costs [Member] | Minimum [Member] | Measurement Input, Discount Rate [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Loans, net of deferred loan fees and costs, measurement input	[3]	0.0300
Loans, Net Of Deferred Loan Fees And Costs [Member] | Maximum [Member] | Measurement Input, Discount Rate [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Loans, net of deferred loan fees and costs, measurement input	[3]	0.0900
Significant Unobservable Inputs (Level 3) [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Investment securities available-for-sale | $		$ 17,992			$ 19,031
Federal Home Loan Bank And Atlantic Central Bankers Bank stock | $		1,643	[4],[5]		1,663	[6]
Loans, net of deferred loan fees and costs | $	[3]	4,738,707	[4],[5]		3,745,548	[6]
Commercial loans held for sale | $		995,493	[4],[5]		1,388,416	[6]
Assets held-for-sale from discontinued operations | $	[4],[6]				3,268
Subordinated debentures | $	[5]	8,203	[4]		8,815	[6]
Other real estate owned | $		18,873	[4],[5],[7]		18,873	[6]
Significant Unobservable Inputs (Level 3) [Member] | Commercial Mortgage-backed Securities [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Investment securities available-for-sale | $		12,071	[4],[5],[8]		12,417	[6]
Significant Unobservable Inputs (Level 3) [Member] | Insurance Liquidating Trust Preferred Security [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Investment securities available-for-sale | $	[6]	5,921	[4],[5]		6,614
Significant Unobservable Inputs (Level 3) [Member] | Commercial - SBA [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Commercial loans held for sale | $	[1]	168,579	[4],[5]		199,585	[6]
Significant Unobservable Inputs (Level 3) [Member] | Non-SBA CRE - Fixed [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Commercial loans held for sale | $	[2]	68,863	[4],[5]		79,864	[6]
Significant Unobservable Inputs (Level 3) [Member] | Non-SBA CRE - Floating [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Commercial loans held for sale | $		$ 758,051	[4],[5]		1,047,387	[6]
Significant Unobservable Inputs (Level 3) [Member] | Other Loans [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Commercial loans held for sale | $	[6]				$ 61,580
[1] Commercial-SBA Loans are comprised of the government guaranteed portion of SBA insured loans. Their valuation is based upon the yield derived from dealer pricing indications for guaranteed pools, adjusted for seasoning and prepayments. A limited number of broker/dealers originate the pooled securities for which the loans are purchased and as a result, prices can fluctuate based on such limited market demand, although the government guarantee has resulted in consistent historical demand. Valuations are impacted by prepayment assumptions resulting from both voluntary payoffs and defaults. Such assumptions for both poolable and seasoned loans are based on a seasoning vector for constant prepayment rates from 3 % to 30 % over life. Non-SBA CRE-fixed are fixed rate non-SBA commercial real estate mortgages. These loans are fair valued by a third party, based upon discounting at market rates for similar loans. Discount rates used in applying discounted cash flow analysis utilize input based upon loan terms, the general level of interest rates and the quality of the credit. Deterioration in loan performance or other credit weaknesses could result in fair value ranges which would be dependent upon potential buyers’ tolerance for such weaknesses and are difficult to estimate. Loans, net of deferred loan fees and costs are valued using discounted cash flow analysis. Discount rates are based upon available information for estimated current origination rates for each loan type. Origination rates may fluctuate based upon changes in the risk free (Treasury) rate and credit experience for each loan type. At June 30, 2022, the balance included $ 10.3 million of Paycheck Protection Program loans, which bear interest at 1 %, but also earn fees. Non-SBA CRE-floating are floating rate non-SBA loans, the vast majority of which are secured by multi-family properties (apartments). These are bridge loans designed to provide owners time and funding for property improvements and are generally valued using discounted cash flow analysis. The discount rate for the vast majority of these loans was based upon current origination rates for similar loans. Deterioration in loan performance or other credit weaknesses could result in fair value ranges which would be dependent upon potential buyers’ tolerance for such weaknesses and are difficult to estimate. At June 30, 2022, these loans were fair valued by a third party, based upon discounting at market rates for similar loans. Subordinated debentures are comprised of two subordinated notes issued by the Company, maturing in 2038 with a floating rate of 3-month LIBOR plus 3.25 %. These notes are valued using discounted cash flow analysis. The discount rate is based on the market rate for comparable relatively illiquid instruments. Changes in those market rates, or the credit of the Company could result in changes in valuation. Insurance liquidating trust preferred security is a single debenture which is valued using discounted cash flow analysis. The discount rate used is based on the market rate on comparable relatively illiquid instruments and credit analysis. A change in the liquidating trust’s ability to repay the note, or an increase in interest rates, particularly for privately placed debentures, would affect the discount rate and thus the valuation. As a single security, the weighted average rate shown is the actual rate applied to the security. For other real estate owned, fair value is based upon appraisals of the underlying collateral by third party appraisers, reduced by 7 % to 10 % for estimated selling costs. Such appraisals reflect estimates of amounts realizable upon property sales based on the sale of comparable properties and other factors. Actual sales prices may vary based upon the identification of potential purchasers, changing conditions in local real estate markets and the level of interest rates required to finance purchases. Commercial mortgage-backed investment security, consisting of a single Bank issued CRE security, is valued using discounted cash flow analysis. The discount rate and prepayment rate applied are based upon market observations and actual experience for comparable securities and implicitly assume market averages for defaults and loss severities. The security has significant credit enhancement, or protection from other tranches in the issue, which limits the valuation exposure to credit losses. Nonetheless, increases in expected default rates or loss severities on the loans underlying the issue could reduce its value. In market environments in which investors demand greater yield compensation for credit risk, the discount rate applied would ordinarily be higher and the valuation lower. Changes in prepayments and loss experience could also change the interest earned on this holding in future periods and impact its fair value. As of June 30, 2022, four loans remain as collateral to this security. The properties backing two of those four loans are held as real estate owned and being managed and stabilized by a property manager representing the Trust. A third loan is also non-performing and foreclosure is likely. The Trust servicer intends to liquidate these properties and pay-off the related loans when the properties are considered stabilized. We expect that this will be accomplished within the next tweve months and should not result in losses exceeding existing credit enhancement. However, the resulting extension of these loans has extended the expected pay-off of our investment security. The security is being valued assuming a payoff date of June 15, 2023.

Derivatives (Narrative) (Detail

Derivatives (Narrative) (Details) $ in Thousands	6 Months Ended
	Jun. 30, 2022 USD ($) item
Derivative [Line Items]
Notional Amount	$ 15,000
Number of interest rate swap agreements | item	2
Receivable under agreements	$ 463
Cash collateral	2,300
Interest Rate Swap [Member]
Derivative [Line Items]
Fair value adjustment on derivatives, gain	$ 1,000

Derivatives (Summary Of Derivat

Derivatives (Summary Of Derivatives) (Details) $ in Thousands	6 Months Ended
	Jun. 30, 2022 USD ($)
Derivative [Line Items]
Notional Amount	$ 15,000
Fair Value	$ 463
December 23, 2025 [Member]
Derivative [Line Items]
Maturity Date	Dec. 23, 2025
Notional Amount	$ 6,800
Interest rate paid (in hundredths)	2.16%
Interest rate received (in hundredths)	2.15%
Fair Value	$ 212
December 24, 2025 [Member]
Derivative [Line Items]
Maturity Date	Dec. 24, 2025
Notional Amount	$ 8,200
Interest rate paid (in hundredths)	2.17%
Interest rate received (in hundredths)	2.18%
Fair Value	$ 251

Other Identifiable Intangible_3

Other Identifiable Intangible Assets (Narrative) (Details) - USD ($)	1 Months Ended		3 Months Ended		6 Months Ended
	Jan. 31, 2020	May 31, 2016	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021	Dec. 31, 2021
Finite-Lived Intangible Assets [Line Items]
Accumulated amortization			$ 2,243,000		$ 2,243,000		$ 2,044,000
Amortization of intangible assets			100,000	$ 100,000	199,000	$ 199,000
Goodwill			263,000		263,000		263,000
McMahon Leasing [Member]
Finite-Lived Intangible Assets [Line Items]
Goodwill	$ 263,000
Payments for purchase of business	8,700,000
Acquired finite-lived intangible assets	1,100,000
Customer List Intangibles [Member]
Finite-Lived Intangible Assets [Line Items]
Acquisition purchase price		$ 60,000,000
Finite-Lived Intangible Assets, Remaining Amortization Period		10 years
Amortization of intangible assets over five years					1,300,000
Gross intangible assets		$ 3,400,000
Accumulated amortization			2,243,000		2,243,000		2,044,000
Amortization of intangible assets					340,000
Gross Carrying Amount			4,093,000		4,093,000		4,093,000
Customer List Intangibles [Member] | Lease Receivable Purchased [Member]
Finite-Lived Intangible Assets [Line Items]
Gross intangible assets			3,400,000		3,400,000		3,400,000
Accumulated amortization			2,100,000		$ 2,100,000		1,900,000
Customer List Intangibles [Member] | McMahon Leasing [Member]
Finite-Lived Intangible Assets [Line Items]
Estimated useful life					12 years
Accumulated amortization			143,000		$ 143,000		$ 115,000
Finite-Lived Intangible Asset, Expected Amortization, Remainder of Fiscal Year			57,000		57,000
Finite-Lived Intangible Assets, Amortization Expense, Next Twelve Months			57,000		57,000
Finite-Lived Intangible Assets, Amortization Expense, Year Two			57,000		57,000
Finite-Lived Intangible Assets, Amortization Expense, Year Three			57,000		57,000
Finite-Lived Intangible Assets, Amortization Expense, Year Four			57,000		57,000
Finite-Lived Intangible Assets, Net			$ 287,000		$ 287,000
Gross Carrying Amount	689,000
Trade Names [Member] | McMahon Leasing [Member]
Finite-Lived Intangible Assets [Line Items]
Acquired finite-lived intangible assets	$ 135,000

Other Identifiable Intangible_4

Other Identifiable Intangible Assets (Schedule Of Gross Carrying Value And Accumulated Amortization) (Details) - USD ($) $ in Thousands	Jun. 30, 2022	Dec. 31, 2021
Finite-Lived Intangible Assets [Line Items]
Goodwill	$ 263	$ 263
Total	4,491	4,491
Accumulated Amortization	2,243	2,044
Trade Names [Member]
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	135	135
Customer List Intangibles [Member]
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	4,093	4,093
Accumulated Amortization	$ 2,243	$ 2,044

Recent Accounting Pronounceme_2

Recent Accounting Pronouncements (Details) $ in Thousands	Jun. 30, 2022 USD ($)
Accounting Policies [Line Items]
Notional Amount	$ 15,000
Accounting Standards Update 2020-04 [Member]
Accounting Policies [Line Items]
Securities Purchased From Previous Securitizations	12,600
Collateralized Loan Obligations And U.S. Government Agency Adjustable-Rate Mortgages Which Utilize LIBOR	326,100
U.S. Government Agencies With Adjustable Interest Rate Indices	78,400
Subordinated Debt	13,400
Notional Amount	15,000
Accounting Standards Update 2020-04 [Member] | Floating Rate Junior Subordinated Deferrable Interest Debenture [Member]
Accounting Policies [Line Items]
Debt, carrying amount	10,000
Certain Financial Instruments Indexed To LIBOR [Member] | Accounting Standards Update 2020-04 [Member]
Accounting Policies [Line Items]
Loans	758,100
Student Loan [Member] | Accounting Standards Update 2020-04 [Member]
Accounting Policies [Line Items]
Loans	$ 19,800

Shareholders' Equity (Details)

Shareholders' Equity (Details) - USD ($) $ / shares in Units, $ in Millions	1 Months Ended	3 Months Ended					6 Months Ended
	Aug. 03, 2022	Jun. 30, 2022	Dec. 31, 2021	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Jun. 30, 2022	Dec. 31, 2022
Equity, Class of Treasury Stock [Line Items]
Cost of repurchased share			$ 10	$ 10	$ 10	$ 10	$ 15
Share repurchased during period, shares		577,926					1,105,319
Average cost of repurchased stock (in dollars per share)		$ 25.95					$ 27.14
Subsequent Event [Member]
Equity, Class of Treasury Stock [Line Items]
Cost of repurchased share	$ 7.6
Repurchase of shares	360,403
Average cost of repurchased stock (in dollars per share)	$ 21.18
Forecast [Member]
Equity, Class of Treasury Stock [Line Items]
Maximum number of shares authorized (in shares)								60,000,000

Regulatory Matters (Narrative)

Regulatory Matters (Narrative) (Details)	6 Months Ended
	Jun. 30, 2022
Regulatory Matters [Abstract]
Percentage of net profits from preceding period for which dividend is paid to surplus fund (in hundredths)	50%
Percentage of capital stock (in hundredths)	50%
Percentage of net profits from preceding period for which dividend is paid to surplus fund thereafter (in hundredths)	25%
Percentage of capital stock thereafter (in hundredths)	100%

Regulatory Matters (Schedule Of

Regulatory Matters (Schedule Of Regulatory Capital Amounts) (Details)	Jun. 30, 2022	Dec. 31, 2021
Compliance with Regulatory Capital Requirements under Banking Regulations [Line Items]
Tier 1 capital to average assets ratio "Well capitalized" institution (under FDIC regulations-Basel III)	0.0500	0.0500
Tier 1 capital to risk-weighted assets ratio "Well capitalized" institution (under FDIC regulations-Basel III)	0.0800	0.0800
Total capital to risk-weighted assets ratio "Well capitalized" institution (under FDIC regulations-Basel III)	0.1000	0.1000
Common equity tier 1 to risk weighted assets "Well capitalized" institution (under FDIC regulations-Basel III)	0.0650	0.0650
The Bancorp, Inc. [Member]
Compliance with Regulatory Capital Requirements under Banking Regulations [Line Items]
Tier 1 capital to average assets ratio	0.0951	0.1040
Tier 1 capital to risk-weighted assets ratio	0.1346	0.1472
Total capital to risk-weighted assets ratio (in hundredths)	0.1384	0.1513
Common equity tier 1 to risk weighted assets	0.1346	0.1472
The Bancorp Bank [Member]
Compliance with Regulatory Capital Requirements under Banking Regulations [Line Items]
Tier 1 capital to average assets ratio	0.1045	0.1098
Tier 1 capital to risk-weighted assets ratio	0.1484	0.1548
Total capital to risk-weighted assets ratio (in hundredths)	0.1522	0.1588
Common equity tier 1 to risk weighted assets	0.1484	0.1548

Legal (Narrative) (Details)

Legal (Narrative) (Details) - USD ($)					6 Months Ended
	Aug. 03, 2022	May 06, 2022	Jan. 12, 2021	Jun. 02, 2020	Jun. 30, 2022
Amount awarded to other party		$ 1,200,000			$ 1,200,000
Maximum [Member]
Loss Contingency, Damages Sought, Value			$ 300,000
Minimum [Member]
Loss Contingency, Damages Sought, Value			2,000,000
Cascade Funding, LP – Series 6 v. The Bancorp Bank [Member]
Loss Contingency, Damages Sought, Value				$ 12,500,000
Barker [Member]
Loss Contingency, Damages Sought, Value			4,135,142
Kamai [Member]
Loss Contingency, Damages Sought, Value			901,088
McGlynn [Member]
Loss Contingency, Damages Sought, Value			$ 2,909,627
Cachet [Member] | Subsequent Event [Member]
Loss Contingency, Damages Sought, Value	$ 150,000,000

Segment Financials (Narrative)

Segment Financials (Narrative) (Details)	6 Months Ended
	Jun. 30, 2022 segment
Segment Financials [Abstract]
Continuing operation segments	4

Segment Financials (Schedule Of

Segment Financials (Schedule Of Segment Financials) (Details) - USD ($) $ in Thousands	3 Months Ended				6 Months Ended
	Jun. 30, 2022	Mar. 31, 2022	Jun. 30, 2021	Mar. 31, 2021	Jun. 30, 2022	Jun. 30, 2021	Dec. 31, 2021
Segment Reporting Information [Line Items]
Interest income	$ 61,610		$ 56,980		$ 117,464	$ 113,903
Interest expense	7,041		2,911		10,042	6,077
Net interest income	54,569		54,069		107,422	107,826
Provision for credit losses	(1,450)		(951)		3,509	(129)
Non-interest income	27,953		25,861		56,517	49,935
Non-interest expense	42,845		43,883		81,197	85,766
Income before income tax	41,127		36,998		79,233	72,124
Income tax expense	10,725		7,840		19,865	16,906
Net income from continuing operations	30,402		29,158		59,368	55,218
Income (Loss) from discontinued operations			277			182
Net income	30,402	$ 28,966	29,435	$ 25,965	59,368	55,400
Total assets	7,119,735				7,119,735		$ 6,843,239
Total liabilities	6,463,199				6,463,199		6,190,785
Specialty Finance [Member]
Segment Reporting Information [Line Items]
Interest income	54,715		49,406		104,654	97,236
Interest expense	227		248		488	484
Net interest income	54,488		49,158		104,166	96,752
Provision for credit losses	(1,450)		(951)		3,509	(129)
Non-interest income	5,283		4,438		9,543	7,456
Non-interest expense	17,283		17,042		34,779	34,392
Income before income tax	43,938		37,505		75,421	69,945
Net income from continuing operations			37,505			69,945
Net income	43,938		37,505		75,421	69,945
Total assets	5,717,071				5,717,071		5,099,388
Total liabilities	265,777				265,777		329,372
Payments [Member]
Segment Reporting Information [Line Items]
Interest income	55				55
Interest allocation	6,840		7,574		12,755	16,667
Interest expense	4,884		1,158		6,008	2,382
Net interest income	2,011		6,416		6,802	14,285
Non-interest income	22,412		21,391		43,085	42,434
Non-interest expense	17,021		18,328		34,181	36,380
Income before income tax	7,402		9,479		15,706	20,339
Net income from continuing operations			9,479			20,339
Net income	7,402		9,479		15,706	20,339
Total assets	48,352				48,352		41,593
Total liabilities	5,280,555				5,280,555		5,312,115
Corporate [Member]
Segment Reporting Information [Line Items]
Interest income	6,840		7,574		12,755	16,667
Interest allocation	(6,840)		(7,574)		(12,755)	(16,667)
Interest expense	1,930		1,505		3,546	3,211
Net interest income	(1,930)		(1,505)		(3,546)	(3,211)
Non-interest income	258		32		3,889	45
Non-interest expense	8,541		8,513		12,237	14,994
Income before income tax	(10,213)		(9,986)		(11,894)	(18,160)
Income tax expense	10,725		7,840		19,865	16,906
Net income from continuing operations			(17,826)			(35,066)
Net income	(20,938)		(17,826)		(31,759)	(35,066)
Total assets	1,354,312				1,354,312		1,698,990
Total liabilities	$ 916,867				$ 916,867		549,298
Discontinued Operations [Member]
Segment Reporting Information [Line Items]
Income (Loss) from discontinued operations			277			182
Net income			$ 277			$ 182
Total assets							$ 3,268

Discontinued Operations (Narrat

Discontinued Operations (Narrative) (Details) - USD ($) $ in Thousands	3 Months Ended	6 Months Ended
	Jun. 30, 2021	Jun. 30, 2021	Jun. 30, 2022	Dec. 31, 2021	Dec. 31, 2020
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Other real estate owned expenses and losses	$ 919	$ 1,500
Loans held for investment			$ 4,735,610	$ 3,729,418
Other real estate owned			18,873	18,873	$ 0
Discontinued Operations, Held-for-sale or Disposed of by Sale [Member] | Discontinued Operations [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Fair value adjustments	$ 981	$ 1,100
Disposition Efforts, Reclassified [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Loans held for investment			61,600
Other real estate owned			$ 17,300	$ 17,300

Discontinued Operations (Financ

Discontinued Operations (Financial Results Of The Commercial Lending Business Included In Net Income (Loss) From Discontinued Operations) (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021	Dec. 31, 2021
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Loss before taxes		$ 361		$ 237
Income tax expense		84		55
Total assets					$ 3,268
Discontinued Operations, Held-for-sale or Disposed of by Sale [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Interest income		781		1,634
Interest expense
Net interest income		781		1,634
Non-interest income		1		3
Non-interest expense		421		1,400
Loss before taxes		361		237
Income tax expense		84		55
Net loss		$ 277		$ 182
Commercial loans, at fair value					2,907
Other real estate owned					361
Total assets					$ 3,268

Subsequent Events (Details)

Subsequent Events (Details) - USD ($) $ / shares in Units, $ in Millions	1 Months Ended	3 Months Ended					6 Months Ended
	Aug. 03, 2022	Jun. 30, 2022	Dec. 31, 2021	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Jun. 30, 2022
Subsequent Event [Line Items]
Cost of repurchased share			$ 10	$ 10	$ 10	$ 10	$ 15
Average cost of repurchased stock (in dollars per share)		$ 25.95					$ 27.14
Subsequent Event [Member]
Subsequent Event [Line Items]
Repurchase of shares	360,403
Cost of repurchased share	$ 7.6
Average cost of repurchased stock (in dollars per share)	$ 21.18