The Bancorp, Inc. (TBBK) 10-Q 9 Nov 23 2023 Q3 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	9 Months Ended
	Sep. 30, 2023	Oct. 27, 2023
Document And Entity Information [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Sep. 30, 2023
Document Fiscal Period Focus	Q3
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		53,655,734
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2023
Entity Central Index Key	0001295401

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Cash and cash equivalents
Cash and due from banks	$ 4,881	$ 24,063
Interest-earning deposits at Federal Reserve Bank	898,533	864,126
Total cash and cash equivalents	903,414	888,189
Investment securities, available-for-sale, at fair value	756,636	766,016
Commercial loans, at fair value	379,603	589,143
Loans, net of deferred loan fees and costs	5,198,972	5,486,853
Allowance for credit losses	(24,145)	(22,374)
Loans, net	5,174,827	5,464,479
Federal Home Loan Bank, Atlantic Central Bankers Bank, and Federal Reserve Bank stock	20,157	12,629
Premises and equipment, net	28,978	18,401
Accrued interest receivable	34,159	32,005
Intangible assets, net	1,751	2,049
Other real estate owned	18,756	21,210
Deferred tax asset, net	20,379	19,703
Other assets	127,107	89,176
Total assets	7,465,767	7,903,000
Deposits
Demand and interest checking	6,455,043	6,559,617
Savings and money market	49,428	140,496
Time deposits, $100,000 and over		330,000
Total deposits	6,504,471	7,030,113
Securities sold under agreements to repurchase	42	42
Senior debt	95,771	99,050
Subordinated debentures	13,401	13,401
Other long-term borrowings	9,861	10,028
Other liabilities	68,533	56,335
Total liabilities	6,692,079	7,208,969
SHAREHOLDERS' EQUITY
Common stock - authorized, 75,000,000 shares of $1.00 par value; 53,867,129 and 55,689,627 shares issued and outstanding at September 30, 2023 and December 31, 2022, respectively	53,867	55,690
Additional paid-in capital	234,320	299,279
Retained earnings	517,587	369,319
Accumulated other comprehensive loss	(32,086)	(30,257)
Total shareholders' equity	773,688	694,031
Total liabilities and shareholders' equity	$ 7,465,767	$ 7,903,000

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Sep. 30, 2023	Dec. 31, 2022
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)	53,867,129	55,689,627
Common stock, outstanding	53,867,129	55,689,627

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Interest income
Loans, including fees	$ 110,592	$ 75,579	$ 324,229	$ 181,320
Investment securities:
Taxable interest	9,647	6,792	28,820	17,115
Tax-exempt interest	40	25	114	74
Interest-earning deposits	8,689	1,525	24,271	2,876
Total interest income	128,968	83,921	377,434	201,385
Interest expense
Deposits	38,431	16,065	110,307	23,261
Short-term borrowings		1,235	234	1,267
Long-term borrowings	128	506	382	506
Senior debt	1,234	1,279	3,793	3,838
Subordinated debentures	293	177	825	432
Total interest expense	40,086	19,262	115,541	29,304
Net interest income	88,882	64,659	261,893	172,081
Provision for credit losses	1,752	822	4,016	4,331
Net interest income after provision for credit losses	87,130	63,837	257,877	167,750
Non-interest income
Net realized and unrealized gains on commercial loans, at fair value	525	745	4,171	11,262
Leasing related income	1,767	1,048	4,768	3,566
Other	422	228	2,000	698
Total non-interest income	26,780	23,426	85,105	79,943
Non-interest expense
Salaries and employee benefits	30,475	28,001	93,427	77,848
Depreciation and amortization	644	685	2,046	2,224
Rent and related occupancy cost	1,510	1,268	4,265	3,831
Data processing expense	1,404	1,292	4,123	3,727
Printing and supplies	82	154	355	342
Audit expense	446	366	1,255	1,107
Legal expense	1,203	907	3,110	3,175
Legal settlement				1,152
Civil money penalty		1,750		1,750
Amortization of intangible assets	99	99	298	298
FDIC insurance	806	679	2,233	2,326
Software	4,427	4,001	12,981	12,030
Insurance	1,321	1,314	3,935	3,692
Telecom and IT network communications	305	368	1,044	1,119
Consulting	448	339	1,412	902
Writedowns and other losses on other real estate owned	131		1,315
Other	4,158	3,607	13,633	10,504
Total non-interest expense	47,459	44,830	145,432	126,027
Income before income taxes	66,451	42,433	197,550	121,666
Income tax expense	16,314	11,829	49,282	31,694
Net income	$ 50,137	$ 30,604	$ 148,268	$ 89,972
Net income per share - basic	$ 0.93	$ 0.54	$ 2.70	$ 1.58
Net income per share - diluted	$ 0.92	$ 0.54	$ 2.68	$ 1.56
ACH, Card And Other Payment Processing Fees [Member]
Non-interest income
Fees	$ 2,553	$ 2,230	$ 7,153	$ 6,552
Prepaid, Debit Card And Related Fees [Member]
Non-interest income
Fees	$ 21,513	$ 19,175	$ 67,013	$ 57,865

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME [Abstract]
Net income	$ 50,137	$ 30,604	$ 148,268	$ 89,972
Securities available-for-sale:
Change in net unrealized losses during the period	(4,310)	(14,431)	(2,510)	(53,982)
Reclassification adjustments for losses included in income			4	6
Other comprehensive loss	(4,310)	(14,431)	(2,506)	(53,976)
Securities available-for-sale:
Change in net unrealized losses during the period	(1,164)	(3,897)	(678)	(14,576)
Reclassification adjustments for losses included in income			1	2
Income tax benefit related to items of other comprehensive loss	(1,164)	(3,897)	(677)	(14,574)
Other comprehensive loss, net of tax and reclassifications into net income	(3,146)	(10,534)	(1,829)	(39,402)
Comprehensive income	$ 46,991	$ 20,070	$ 146,439	$ 50,570

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 (Loss) Income [Member]	Total
Balance at Dec. 31, 2021	$ 57,371	$ 349,686	$ 239,106	$ 6,291	$ 652,454
Balance, shares at Dec. 31, 2021	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
Stock-based compensation		1,618			1,618
Common stock repurchases and excise tax	$ (527)	(14,473)			(15,000)
Common stock repurchases and excise tax, 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
Net income					89,972
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
Other comprehensive loss net of reclassification adjustments and tax					(39,402)
Balance at Sep. 30, 2022	$ 56,202	311,569	329,078	(33,111)	663,738
Balance (in shares) at Sep. 30, 2022	56,201,560
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 and excise tax	$ (578)	(14,422)			(15,000)
Common stock repurchases and excise tax, shares	(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
Net income			30,604		30,604
Stock-based compensation		2,131			2,131
Common stock repurchases and excise tax	$ (663)	(14,336)			(14,999)
Common stock repurchases and excise tax, shares	(663,934)
Other comprehensive loss net of reclassification adjustments and tax				(10,534)	(10,534)
Balance at Sep. 30, 2022	$ 56,202	311,569	329,078	(33,111)	663,738
Balance (in shares) at Sep. 30, 2022	56,201,560
Balance at Dec. 31, 2022	$ 55,690	299,279	369,319	(30,257)	$ 694,031
Balance, shares at Dec. 31, 2022	55,689,627				55,689,627
Net income			49,122		$ 49,122
Common stock issued from option exercises, net of tax benefits	$ 13	92			105
Common stock issued from option exercises, net of tax benefits, shares	13,158
Common stock issued from restricted units, net of tax benefits	$ 405	(405)
Common stock issued from restricted units, net of tax benefits, shares	405,286
Stock-based compensation		3,169			3,169
Common stock repurchases and excise tax	$ (778)	(24,321)			(25,099)
Common stock repurchases and excise tax, shares	(778,442)
Other comprehensive loss net of reclassification adjustments and tax				3,820	3,820
Balance at Mar. 31, 2023	$ 55,330	277,814	418,441	(26,437)	725,148
Balance (in shares) at Mar. 31, 2023	55,329,629
Balance at Dec. 31, 2022	$ 55,690	299,279	369,319	(30,257)	$ 694,031
Balance, shares at Dec. 31, 2022	55,689,627				55,689,627
Net income					$ 148,268
Common stock repurchases and excise tax, shares					(2,292,647)
Other comprehensive loss net of reclassification adjustments and tax					$ (1,829)
Balance at Sep. 30, 2023	$ 53,867	234,320	517,587	(32,086)	$ 773,688
Balance (in shares) at Sep. 30, 2023	53,867,129				53,867,129
Balance at Mar. 31, 2023	$ 55,330	277,814	418,441	(26,437)	$ 725,148
Balance, shares at Mar. 31, 2023	55,329,629
Net income			49,009		49,009
Common stock issued from restricted units, net of tax benefits	$ 41	(41)
Common stock issued from restricted units, net of tax benefits, shares	41,382
Stock-based compensation		2,750			2,750
Common stock repurchases and excise tax	$ (829)	(24,408)			(25,237)
Common stock repurchases and excise tax, shares	(828,727)
Other comprehensive loss net of reclassification adjustments and tax				(2,503)	(2,503)
Balance at Jun. 30, 2023	$ 54,542	256,115	467,450	(28,940)	749,167
Balance (in shares) at Jun. 30, 2023	54,542,284
Net income			50,137		50,137
Common stock issued from restricted units, net of tax benefits	$ 10	(10)
Stock-based compensation		2,775			2,775
Stock-based compensation, shares	10,323
Common stock repurchases and excise tax	$ (685)	(24,560)			$ (25,245)
Common stock repurchases and excise tax, shares	(685,478)				(685,478)
Other comprehensive loss net of reclassification adjustments and tax				(3,146)	$ (3,146)
Balance at Sep. 30, 2023	$ 53,867	$ 234,320	$ 517,587	$ (32,086)	$ 773,688
Balance (in shares) at Sep. 30, 2023	53,867,129				53,867,129

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Operating activities
Net income	$ 148,268	$ 89,972
Adjustments to reconcile net income to net cash provided by operating activities
Depreciation and amortization	2,344	2,522
Provision for credit losses	4,016	4,331
Net amortization of investment securities discounts/premiums	703	1,356
Stock-based compensation expense	8,694	5,551
Gain on commercial loans, at fair value	(5,852)	(15,034)
Writedown of other real estate owned	1,147
Change in fair value of commercial loans, at fair value	1,700	5,278
Change in fair value of derivatives	(19)	(1,505)
Loss on sales of investment securities	4	6
Increase in accrued interest receivable	(2,154)	(7,635)
Increase in other assets	(45,102)	(5,563)
Increase (decrease) in other liabilities	11,616	(10,971)
Net cash provided by operating activities	125,365	68,308
Investing activities
Purchase of investment securities available-for-sale	(48,989)	(19,321)
Proceeds from redemptions and prepayments of securities available-for-sale	55,151	127,374
Proceeds from sale of other real estate owned	2,044
Sale of repossessed assets	6,671	852
Net decrease (increase) in loans	278,373	(1,459,304)
Commercial loans, at fair value drawn during the period	(105,192)	(36,877)
Payments on commercial loans, at fair value	317,980	554,836
Purchases of premises and equipment	(12,369)	(4,495)
Net cash provided by (used in) investing activities	493,669	(836,935)
Financing activities
Net (decrease) increase in deposits	(525,642)	934,392
Redemption of senior debt	(3,273)
Proceeds from the issuance of common stock	105	162
Repurchases of common stock and excise tax	(74,999)	(44,999)
Net cash (used in) provided by financing activities	(603,809)	889,555
Net increase in cash and cash equivalents	15,225	120,928
Cash and cash equivalents, beginning of period	888,189	601,784
Cash and cash equivalents, end of period	903,414	722,712
Supplemental disclosure:
Interest paid	117,473	30,079
Taxes paid	67,985	30,168
Non-cash investing and financing activities
Transfer of loans from discontinued operations		61,580
Transfers of real estate owned from discontinued operations		17,343
Leased vehicles transferred to repossessed assets	$ 7,009	$ 830

Organization And Nature Of Oper

Organization And Nature Of Operations	9 Months Ended
	Sep. 30, 2023
Organization And Nature Of Operations [Abstract]
Organization And Nature Of Operations	Note 1. Organization and Nature of Operations The Bancorp, Inc. (“the Company”) is a Delaware corporation and a registered financial holding company. Its primary, wholly-owned subsidiary is The Bancorp Bank, National Association (“the Bank”). The Bank is a nationally chartered commercial bank located in Sioux Falls, South Dakota and is a Federal Deposit Insurance Corporation (“FDIC”) insured institution. As a nationally chartered institution, its primary regulator is the Office of the Comptroller of the Currency (“OCC”). The Bank has two primary lines of business consisting of its national specialty finance segment and its payments segment. In the national specialty finance 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 bridge loans (“REBL”). While the national specialty finance segment generates the majority of the Company’s revenues, the payments 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. Payments segment deposits fund the majority of the Company’s loans and securities and may result in lower costs than other funding sources. Most of the payments segment’s revenues and deposits, and SBLOC and IBLOC loans, result from relationships with third parties which market such products. Concentrations of loans and deposits are based upon the cumulative account balances generated by those third parties. Similar concentrations result in revenues in prepaid, debit card and related fees. These concentrations may also be reflected in a lower cost of funds compared to other funding sources. The Company sweeps certain deposits off its balance sheet to other institutions through intermediaries. Such sweeps are utilized to optimize diversity within its funding structure by managing the percentage of individual client deposits to total deposits. 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	9 Months Ended
	Sep. 30, 2023
Significant Accounting Policies [Abstract]
Significant Accounting Policies	Note 2. Significant Accounting Policies Basis of Presentation The financial statements of the Company, as of September 30, 2023 and for the three and nine month periods ended September 30, 2023 and 2022, 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 Quarterly Report on Form 10-Q pursuant to the rules and regulations of the Securities and Exchange Commission (the “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, 2022 (the “2022 Form 10-K”). The results of operations for the nine month period ended September 30, 2023 may not necessarily be indicative of the results of operations for the full year ending December 31, 2023. There have been no significant changes to the Company’s significant accounting policies as described in the 2022 Form 10-K. 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 resumed originating such loans in 2021. 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	9 Months Ended
	Sep. 30, 2023
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 718 Stock Based Compensation (“ASC 718”) . 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 September 30, 2023, the Company had two active stock-based compensation plans. During the nine months ended September 30, 2023, the Company granted 57,573 stock options with a vesting period of four years and a weighted average grant-date fair value of $ 17.37 . During the nine months ended September 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 . There were 13,158 common stock options exercised in the nine month period ended September 30, 2023. There were 35,318 common stock options exercised in the nine month period ended September 30, 2022 . 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, 2023 580,104 $ 13.25 7.48 $ 8,968,660 Granted 57,573 35.17 9.37 — Exercised ( 13,158 ) 10.45 — 278,450 Expired — — — — Forfeited ( 1,842 ) — — — Outstanding at September 30, 2023 622,677 $ 15.35 7.15 $ 11,964,147 Exercisable at September 30, 2023 365,104 $ 10.41 6.63 $ 8,793,897 The Company granted 547,556 restricted stock units (“RSUs”) in the first nine months of 2023, of which 514,785 have a vesting period of three years and 32,771 have a vesting period of one year . At issuance, the 547,556 RSUs granted in the first nine months of 2023 had a weighted average fair value of $ 35.00 per unit. During the nine months ended September 30, 2022, t he Company granted 260,693 RSUs , 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 nine months of 2022 had a weighted average fair value of $ 28.61 per unit. A summary of the Company’s RSUs is presented below. Weighted average Average remaining grant date contractual RSUs fair value term (years) Outstanding at January 1, 2023 671,696 $ 17.78 1.00 Granted 547,556 35.00 2.26 Vested ( 456,991 ) 13.80 — Forfeited ( 2,511 ) 32.64 — Outstanding at September 30, 2023 759,750 $ 32.54 1.91 As of September 30, 2023 , there was a total of $ 19.4 million of unrecognized compensation cost related to unvested awards under stock-based compensation plans. This cost is expected to be recognized over a weighted average period of approximately 1.5 years. Related compensation expense for the three months ended September 30, 2023 and 2022 was $ 2.8 million and $ 2.1 million, respectively. Related compensation expense for the nine months ended September 30, 2023 and 2022 was $ 8.7 million and $ 5.6 million, respectively. The total issuance date fair value of RSUs vested and options exercised during the nine months ended September 30, 2023 and 2022 was $ 6.4 million and $ 6.0 million, respectively. The total intrinsic value of the options exercised and RSUs vested in those respective periods was $ 16.8 million and $ 14.7 million, respectively. For the periods ended September 30, 2023 and 2022, 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: September 30, 2023 2022 Risk-free interest rate 3.67 % 1.94 % Expected dividend yield — — Expected volatility 45.21 % 45.10 % 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 option. 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 expense for the period ended September 30, 2023 is based on awards that are ultimately expected to vest and has been reduced for estimated forfeitures. The Company estimates forfeitures using historical data or acceptable expedients.

Earnings Per Share

Earnings Per Share	9 Months Ended
	Sep. 30, 2023
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 excludes dilution and is 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 their exercise prices are less than the current stock price. 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 September 30, 2023 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 $ 50,137 54,175,184 $ 0.93 Effect of dilutive securities Common stock options and RSUs — 563,426 ( 0.01 ) Diluted earnings per share Net earnings available to common shareholders $ 50,137 54,738,610 $ 0.92 Stock options for 465,104 shares, exercisable at prices between $ 6.87 and $ 18.81 per share, were outstanding at September 30, 2023, 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 157,573 shares were anti-dilutive and not included in the earnings per share calculation. For the nine months ended September 30, 2023 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 $ 148,268 54,828,547 $ 2.70 Effect of dilutive securities Common stock options and RSUs — 507,807 ( 0.02 ) Diluted earnings per share Net earnings available to common shareholders $ 148,268 55,336,354 $ 2.68 Stock options for 465,104 shares, exercisable at prices between $ 6.87 and $ 18.81 per share, were outstanding at September 30, 2023, 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 157,573 shares were anti-dilutive and not included in the earnings per share calculation. For the three months ended September 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 $ 30,604 56,429,425 $ 0.54 Effect of dilutive securities Common stock options and RSUs — 578,799 — Diluted earnings per share Net earnings available to common shareholders $ 30,604 57,008,224 $ 0.54 Stock options for 407,604 shares, exercisable at prices between $ 6.87 and $ 10.45 per share, were outstanding at September 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 nine months ended September 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 $ 89,972 56,782,524 $ 1.58 Effect of dilutive securities Common stock options and RSUs — 728,462 ( 0.02 ) Diluted earnings per share Net earnings available to common shareholders $ 89,972 57,510,986 $ 1.56 Stock options for 407,604 shares, exercisable at prices between $ 6.87 and $ 10.45 per share, were outstanding at September 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.

Investment Securities

Investment Securities	9 Months Ended
	Sep. 30, 2023
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 September 30, 2023 and December 31, 2022 are summarized as follows (in thousands): Available-for-sale September 30, 2023 Gross Gross Amortized unrealized unrealized Fair cost gains losses value U.S. Government agency securities $ 35,698 $ 6 $ ( 2,677 ) $ 33,027 Asset-backed securities (1) 334,517 — ( 3,019 ) 331,498 Tax-exempt obligations of states and political subdivisions 4,860 — ( 227 ) 4,633 Taxable obligations of states and political subdivisions 43,351 10 ( 1,644 ) 41,717 Residential mortgage-backed securities 175,122 85 ( 15,166 ) 160,041 Collateralized mortgage obligation securities 37,709 — ( 2,117 ) 35,592 Commercial mortgage-backed securities 158,810 — ( 14,962 ) 143,848 Corporate debt securities 10,000 — ( 3,720 ) 6,280 $ 800,067 $ 101 $ ( 43,532 ) $ 756,636 September 30, 2023 Gross Gross Amortized unrealized unrealized Fair (1) Asset-backed securities as shown above cost gains losses value Federally insured student loan securities $ 6,581 $ — $ ( 53 ) $ 6,528 Collateralized loan obligation securities 327,936 — ( 2,966 ) 324,970 $ 334,517 $ — $ ( 3,019 ) $ 331,498 Available-for-sale December 31, 2022 Gross Gross Amortized unrealized unrealized Fair cost gains losses value U.S. Government agency securities $ 29,859 $ 17 $ ( 1,495 ) $ 28,381 Asset-backed securities (1) 343,885 — ( 9,876 ) 334,009 Tax-exempt obligations of states and political subdivisions 3,560 — ( 61 ) 3,499 Taxable obligations of states and political subdivisions 45,668 52 ( 1,709 ) 44,011 Residential mortgage-backed securities 150,135 148 ( 10,463 ) 139,820 Collateralized mortgage obligation securities 43,858 — ( 2,075 ) 41,783 Commercial mortgage-backed securities 179,977 — ( 13,164 ) 166,813 Corporate debt securities 10,000 — ( 2,300 ) 7,700 $ 806,942 $ 217 $ ( 41,143 ) $ 766,016 December 31, 2022 Gross Gross Amortized unrealized unrealized Fair (1) Asset-backed securities as shown above cost gains losses value Federally insured student loan securities $ 8,488 $ — $ ( 144 ) $ 8,344 Collateralized loan obligation securities 335,397 — ( 9,732 ) 325,665 $ 343,885 $ — $ ( 9,876 ) $ 334,009 Investments in Federal Home Loan Bank (“FHLB”) stock, Atlantic Central Bankers Bank (“ACBB”) stock, and Federal Reserve Bank stock are recorded at cost and amounted to $ 20.2 million at September 30, 2023 and $ 12.6 million at December 31, 2022. At each of those dates, ACBB stock amounted to $ 40,000 . The Bank’s conversion to a national charter required the purchase of $ 11.0 million of Federal Reserve Bank stock in September 2022. 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 September 30, 2023, 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 $ 24,466 $ 23,993 Due after one year through five years 132,922 126,149 Due after five years through ten years 297,513 287,643 Due after ten years 345,166 318,851 $ 800,067 $ 756,636 In 2020, the Company began pledging loans to collateralize its line of credit with the FHLB, as described in “Note 6. Loans.” The Company had no securities pledged against that line at September 30, 2023 and December 31, 2022. There were no gross realized gains on sales of securities for the nine months ended September 30, 2023 and the year ended December 31, 2022. Realized losses on securities sales were $ 4,000 and $ 6,000 , respectively, for the nine months ended September 30, 2023 and the year ended December 31, 2022 . 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 September 30, 2023 (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 15 $ 14,220 $ ( 1,007 ) $ 17,551 $ ( 1,670 ) $ 31,771 $ ( 2,677 ) Asset-backed securities 55 — — 331,498 ( 3,019 ) 331,498 ( 3,019 ) Tax-exempt obligations of states and political subdivisions 6 2,831 ( 134 ) 1,802 ( 93 ) 4,633 ( 227 ) Taxable obligations of states and political subdivisions 25 — — 38,957 ( 1,644 ) 38,957 ( 1,644 ) Residential mortgage-backed securities 138 34,735 ( 2,888 ) 116,171 ( 12,278 ) 150,906 ( 15,166 ) Collateralized mortgage obligation securities 21 — — 35,592 ( 2,117 ) 35,592 ( 2,117 ) Commercial mortgage-backed securities 40 — — 143,848 ( 14,962 ) 143,848 ( 14,962 ) Corporate debt securities 1 — — 6,280 ( 3,720 ) 6,280 ( 3,720 ) Total unrealized loss position investment securities 301 $ 51,786 $ ( 4,029 ) $ 691,699 $ ( 39,503 ) $ 743,485 $ ( 43,532 ) The table below indicates the length of time individual securities had been in a continuous unrealized loss position at December 31, 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 $ 19,523 $ ( 1,461 ) $ 2,269 $ ( 34 ) $ 21,792 $ ( 1,495 ) Asset-backed securities 55 125,938 ( 3,027 ) 208,071 ( 6,849 ) 334,009 ( 9,876 ) Tax-exempt obligations of states and political subdivisions 4 3,499 ( 61 ) — — 3,499 ( 61 ) Taxable obligations of states and political subdivisions 26 39,710 ( 1,709 ) — — 39,710 ( 1,709 ) Residential mortgage-backed securities 135 101,685 ( 6,198 ) 28,843 ( 4,265 ) 130,528 ( 10,463 ) Collateralized mortgage obligation securities 22 41,456 ( 2,057 ) 327 ( 18 ) 41,783 ( 2,075 ) Commercial mortgage-backed securities 43 124,953 ( 7,683 ) 41,860 ( 5,481 ) 166,813 ( 13,164 ) Corporate debt securities 1 — — 7,700 ( 2,300 ) 7,700 ( 2,300 ) Total unrealized loss position investment securities 298 $ 456,764 $ ( 22,196 ) $ 289,070 $ ( 18,947 ) $ 745,834 $ ( 41,143 ) The Company owns one single issuer trust preferred security, which was purchased in 2006. The security is not rated by any bond rating service. At September 30, 2023, this security had a book value of $ 10.0 million and a fair value of $ 6.3 million. This security is presented in the corporate debt securities classification in the tables above. The security was issued by an aggregator of insurance lines in run-off, including workmen’s compensation lines. In the third quarter of 2023, the Company was notified that interest payments were being deferred on the security, as permitted under the terms of the trust preferred indenture which permits such deferrals for up to twenty consecutive quarters. At the end of the deferral, deferred interest must be repaid, including interest on the deferred interest. The Company has requested additional updated financial information from the aggregator to permit a more accurate valuation of the security subsequent to the interest deferral. The aggregator has indicated that it is attempting to identify all holders of the security and that it intends to provide such financial information concurrently to all holders. The Company has placed the security in non-accrual status and will evaluate the security for potential loss in the fourth quarter of 2023, when the aggregator indicated that the financial information would be distributed. While the security has previously been subject to interest deferral which was repaid, there can be no assurance that repayment will occur for the current deferral. Further, depending upon the financial information provided by the aggregator, a loss of up to the full amount of principal, or $ 10.0 million, may be recognized in the fourth quarter of 2023. In 2023, $ 197,000 of accrued interest income was reversed on this security when it was placed in non-accrual status, and $ 210,000 of additional interest would have been earned had the security continued to accrue interest. The Company has evaluated the securities in the above tables as of September 30, 2023 and has concluded that no ne of these securities required an allowance for credit losses (“ACL”). The Company previously evaluated the securities in the above tables as of December 31, 2022 and concluded that none of these securities required an ACL. The Company evaluates whether an ACL 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 corporate debt securities, resulted from one single issuer trust preferred security as described above, and 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.

Loans

Loans	9 Months Ended
	Sep. 30, 2023
Loans [Abstract]
Loans	Note 6. Loans The Company has several lending lines of business including: small business loans (“SBLs”), 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. In 2020, the Company decided to retain these loans on its balance sheet and currently intends to continue to do so. Therefore, these loans are no longer accounted for as held-for-sale, but the Company continues to present them at fair value. At September 30, 2023, such loans comprised $ 253.1 million of the $ 379.6 million of commercial loans, at fair value, with the balance comprised of the guaranteed portion of certain SBA loans also previously held for sale. The amortized cost of the $ 379.6 million commercial loans at fair value was $ 381.9 million. Included in “Net realized and unrealized gains (losses) on commercial loans, at fair value” in the consolidated statements of operations are changes in the estimated fair value of such loans. For the nine months ended September 30, 2023, related net unrealized losses recognized for changes in fair value were $ 1.7 million, $ 365,000 of which reflected losses attributable to credit weaknesses. For the nine months ended September 30, 2022, net unrealized losses recognized for such changes in fair value were $ 5.3 million, which reflected $ 6.4 million of loss attributable to credit weaknesses. In the third quarter of 2021, the Company resumed the origination of commercial real estate bridge 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 has pledged the majority of its loans held for investment at amortized cost and commercial loans at fair value to either the FHLB or the Federal Reserve Bank for lines of credit with those institutions. The FHLB and FRB lines are periodically utilized to manage liquidity. 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 September 30, 2023, $ 2.55 billion of loans were pledged to the Federal Reserve Bank and $ 1.10 billion of loans were pledged to the FHLB. There were no balances against these lines at September 30, 2023 . 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 had 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 was determined by an independent third-party based on the discounted cash flow method using unobservable (level 3) inputs. Of the six securities purchased by the Bank from our securitizations, all have been repaid except one issued by CRE-2. As of September 30, 2023, the principal balance of the Bank’s CRE-2-issued security was $ 12.6 million and it is subordinate to the repayment of a senior tranche with a remaining balance of $ 3.3 million. A total of $ 15.9 million plus trustee fees, late charges and unpaid interest is required to repay the Bank tranche. The collateral remaining to repay the $ 15.9 million consists of a suburban office building in New Jersey and a retail facility in Missouri, the combined most recent appraisals for which total $ 33.0 million. The excess of the $ 33.0 million appraised value over the $ 15.9 million provides repayment protection for the Bank-owned tranche. Efforts to resolve the New Jersey suburban office loan and stabilize the property have not been successful to date. A 2023 broker’s opinion of the property’s liquidation value was $ 20.9 million versus a loan balance of $ 24.5 million. Negotiations with the borrower continue, with no plan for immediate liquidation. The Missouri retail facility is held as real estate owned by the trust and is also not yet stabilized, and the special servicer expects to market the property for liquidation. The March 9, 2023 appraised value of the property was $ 12.1 million versus a loan balance of $ 16.3 million. Since borrowers are no longer making payments, accrued interest and the Bank’s remaining $ 12.6 million of principal are not expected to be repaid until collateral liquidation. 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): September 30, December 31, 2023 2022 SBL non-real estate $ 130,579 $ 108,954 SBL commercial mortgage 547,107 474,496 SBL construction 19,204 30,864 SBLs 696,890 614,314 Direct lease financing 670,208 632,160 SBLOC / IBLOC (1) 1,720,513 2,332,469 Advisor financing (2) 199,442 172,468 Real estate bridge loans 1,848,224 1,669,031 Other loans (3) 55,800 61,679 5,191,077 5,482,121 Unamortized loan fees and costs 7,895 4,732 Total loans, including unamortized loan fees and costs $ 5,198,972 $ 5,486,853 September 30, December 31, 2023 2022 SBLs, including costs net of deferred fees of $ 8,900 and $ 7,327 for September 30, 2023 and December 31, 2022, respectively $ 705,790 $ 621,641 SBLs included in commercial loans, at fair value 126,543 146,717 Total SBLs (4) $ 832,333 $ 768,358 (1) SBLOC are collateralized by marketable securities, while IBLOC are collateralized by the cash surrender value of insurance policies. At September 30, 2023 and December 31, 2022, IBLOC loans amounted to $ 712.6 million and $ 1.12 billion, respectively. (2) In 2020, the Bank began originating loans to investment advisors for purposes of debt refinancing, acquisition of another firm or internal succession. Maximum loan amounts are subject to loan-to-value ratios of 70 % of the business enterprise value based on a third-party valuation, but may be increased depending upon the debt service coverage ratio. Personal guarantees and blanket business liens are obtained as appropriate. (3) Includes demand deposit overdrafts reclassified as loan balances totaling $ 215,000 and $ 2.6 million at September 30, 2023 and December 31, 2022, respectively. Estimated overdraft charge-offs and recoveries are reflected in the ACL and are immaterial. (4) The SBLs held at fair value are comprised of the government guaranteed portion of 7(a) Program (as defined below) loans at the dates indicated. The following table provides information about loans individually evaluated for credit loss at September 30, 2023 and December 31, 2022 (in thousands). Legacy commercial real estate is comprised of commercial loans made by the Philadelphia commercial loan division which was discontinued. September 30, 2023 Recorded investment Unpaid principal balance Related ACL Average recorded investment Interest income recognized Without an ACL recorded SBL non-real estate $ 419 $ 1,895 $ — $ 344 $ — SBL commercial mortgage 2,034 2,034 — 899 — Direct lease financing 115 285 — 55 — Legacy commercial real estate — — — 2,664 — Consumer - home equity 231 231 — 262 7 With an ACL recorded SBL non-real estate 918 918 ( 566 ) 915 2 SBL commercial mortgage 911 911 ( 419 ) 1,732 — SBL construction 3,385 3,385 ( 44 ) 3,385 — Direct lease financing 3,236 3,236 ( 774 ) 2,612 — IBLOC 475 475 ( 17 ) 119 — Legacy commercial real estate and Other loans 3,688 3,688 ( 11 ) 1,336 — Total SBL non-real estate 1,337 2,813 ( 566 ) 1,259 2 SBL commercial mortgage 2,945 2,945 ( 419 ) 2,631 — SBL construction 3,385 3,385 ( 44 ) 3,385 — Direct lease financing 3,351 3,521 ( 774 ) 2,667 — IBLOC 475 475 ( 17 ) 119 — Legacy commercial real estate and Other loans 3,688 3,688 ( 11 ) 4,000 — Consumer - home equity 231 231 — 262 7 $ 15,412 $ 17,058 $ ( 1,831 ) $ 14,323 $ 9 December 31, 2022 Recorded investment Unpaid principal balance Related ACL Average recorded investment Interest income recognized Without an ACL recorded SBL non-real estate $ 400 $ 2,762 $ — $ 388 $ — SBL commercial mortgage — — — 45 — Direct lease financing — — — 52 — Legacy commercial real estate 3,552 3,552 — 1,421 150 Consumer - home equity 295 295 — 306 9 With an ACL recorded SBL non-real estate 974 974 ( 525 ) 1,237 7 SBL commercial mortgage 1,423 1,423 ( 441 ) 1,090 — SBL construction 3,386 3,386 ( 153 ) 1,245 — Direct lease financing 3,550 3,550 ( 933 ) 710 — Other loans 692 692 ( 15 ) 1,923 — Total SBL non-real estate 1,374 3,736 ( 525 ) 1,625 7 SBL commercial mortgage 1,423 1,423 ( 441 ) 1,135 — SBL construction 3,386 3,386 ( 153 ) 1,245 — Direct lease financing 3,550 3,550 ( 933 ) 762 — Legacy commercial real estate and Other loans 4,244 4,244 ( 15 ) 3,344 150 Consumer - home equity 295 295 — 306 9 $ 14,272 $ 16,634 $ ( 2,067 ) $ 8,417 $ 166 The l oan r eview department recommend s n on-accrual status for loans to the surveillance committee, in those situations 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 ACL as of the periods indicated (in thousands): September 30, 2023 December 31, 2022 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 $ 837 $ 419 $ 1,256 $ 1,249 SBL commercial mortgage 911 2,034 2,945 1,423 SBL construction 3,385 — 3,385 3,386 Direct leasing 3,236 115 3,351 3,550 IBLOC 475 — 475 — Consumer - home equity — — — 56 Legacy commercial real estate and Other loans 3,688 — 3,688 692 $ 12,532 $ 2,568 $ 15,100 $ 10,356 The Company had $ 18.8 million of other real estate owned (“OREO”) at September 30, 2023 and $ 21.2 million of OREO at December 31, 2022. The following table summarizes the Company’s non-accrual loans, loans past due 90 days or more, and OREO at September 30, 2023 and December 31, 2022, respectively: September 30, December 31, 2023 2022 (Dollars in thousands) Non-accrual loans SBL non-real estate $ 1,256 $ 1,249 SBL commercial mortgage 2,945 1,423 SBL construction 3,385 3,386 Direct leasing 3,351 3,550 IBLOC 475 — Legacy commercial real estate and Other loans 3,688 692 Consumer - home equity — 56 Total non-accrual loans 15,100 10,356 Loans past due 90 days or more and still accruing 677 7,775 Total non-performing loans 15,777 18,131 OREO 18,756 21,210 Total non-performing assets $ 34,533 $ 39,341 Interest which would have been earned on loans classified as non-accrual for the nine months ended September 30, 2023 and 2022, was $ 621,000 and $ 133,000 , respectively. No income on non-accrual loans was recognized during the nine months ended September 30, 2023. During the nine months ended September 30, 2023, $ 89,000 of legacy commercial real estate, $ 89,000 of SBL commercial real estate, $ 10,000 of SBL non-real estate, $ 13,000 of IBLOC, and $ 71,000 of direct leasing were reversed from interest income, which represented interest accrued on loans placed into non-accrual status during the period . During the nine months ended September 30, 2022, $ 139,000 of SBL commercial real estate and $ 69,000 of SBL non-real estate was reversed from interest income, which represented interest accrued on loans placed into non-accrual status during the period. Material amounts of non-accrual interest reversals are charged to the ACL, but such amounts were not material during either the nine months ended September 30, 2023 or 2022. Effective January 1, 2023 loan modifications to borrowers experiencing financial difficulty are required to be disclosed by type of modification and by type of loan. Prior accounting guidance classified loans which were modified as troubled debt restructurings only if the modification reflected a concession from the lender in the form of a below market interest rate or other concession in addition to borrower financial difficulty. Under the new guidance, loans with modifications will be reported whether a concession is made or not. Loans previously classified as troubled debt restructurings will continue to be reported in the following tables and loans with modifications made after January 1, 2023 will be reported under the new loan modification guidance . As of September 30, 2023, loans modified and related information are as follows (dollars in thousands): September 30, 2023 Interest rate reduction Term extension Payment delay as a result of a payment deferral Interest rate reduction and payment deferral Payment delay and term extension Payment delay, term extension and interest rate reduction Percent of total class of financing receivable SBL non-real estate $ — $ — $ 156 $ — $ — $ — — Direct lease financing — — — — — — — SBL commercial mortgage — — — — — — — Other loans — — — — — — — Consumer - home equity — — — — — — — Total $ — $ — $ 156 $ — $ — $ — — The following table shows an analysis of loans that were modified during the twelve months prior to September 30, 2023 presented by loan classification (dollars in thousands): Payment Status (Amortized Cost Basis) 30-59 Days 60-89 Days 90+ Days Total past due past due still accruing Non-accrual delinquent Current Total SBL non-real estate $ — $ — $ — $ — $ — $ 156 $ 156 SBL commercial mortgage — — — — — — — Other loans — — — — — — — Consumer - home equity — — — — — — — $ — $ — $ — $ — $ — $ 156 $ 156 There was one modified loan in the table above, for $ 156,000 , which had a $ 2,200 reduction in monthly payment for six months, which constituted the average reduction. Under previous accounting guidance, which was effective through December 31, 2022, the Company’s loans that were modified as of September 30, 2023 and December 31, 2022 and considered troubled debt restructurings are as follows (dollars in thousands): September 30, 2023 December 31, 2022 Number Pre-modification recorded investment Post-modification recorded investment Number Pre-modification recorded investment Post-modification recorded investment SBL non-real estate 6 $ 543 $ 543 8 $ 650 $ 650 SBL commercial mortgage 1 834 834 1 834 834 Legacy commercial real estate 1 3,552 3,552 1 3,552 3,552 Consumer - home equity 1 231 231 1 239 239 Total (1) 9 $ 5,160 $ 5,160 11 $ 5,275 $ 5,275 (1) Troubled debt restructurings included non-accrual loans of $ 4.8 million and $ 1.4 million at September 30, 2023 and December 31, 2022, respectively. The table below provides information as to how the loans were modified as troubled debt restructuring loans as of September 30, 2023 and December 31, 2022 (in thousands): September 30, 2023 December 31, 2022 Adjusted interest rate Extended maturity Combined rate and maturity Adjusted interest rate Extended maturity Combined rate and maturity SBL non-real estate $ — $ — $ 543 $ — $ — $ 650 SBL commercial mortgage — — 834 — — 834 Legacy commercial real estate — — 3,552 — — 3,552 Consumer - home equity — — 231 — — 239 Total (1) $ — $ — $ 5,160 $ — $ — $ 5,275 (1) Troubled debt restructurings included non-accrual loans of $ 4.8 million and $ 1.4 million at September 30, 2023 and December 31, 2022, respectively. The Company had no commitments to extend additional credit to loans classified as either modified or troubled debt restructurings as of September 30, 2023 or December 31, 2022. Under the previous accounting guidance explained above, when loans were classified as troubled debt restructurings, the Company estimated the value of underlying collateral and repayment sources. A specific reserve in the ACL was established if the collateral valuation, less estimated disposition costs, was lower than the recorded loan value. The amount of the specific reserve served to increase the provision for credit losses in the quarter the loan was classified as a troubled debt restructuring. As of September 30, 2023 , there were nine troubled debt restructured loans with an aggregate balance of $ 5.2 million which had specific reserves of $ 579,000 . As of December 31, 2022, there were eleven troubled debt restructured loans with an aggregate balance of $ 5.3 million which had specific reserves of $ 637,000 . Substantially all of these reserves related to the non-guaranteed portion of SBA loans for start-up businesses. While the new guidance eliminates the troubled debt restructuring classification, loans previously classified as such will now be reported as loans with modifications, whether or not the modification reflected a lender concession. Specific reserves for loans with balances which exceed collateral values will continue to be required in the ACL. The following table summarizes loans that were restructured within the twelve months ended September 30, 2023 that have subsequently defaulted (in thousands): September 30, 2023 Number Pre-modification recorded investment SBL non-real estate 2 $ 174 Legacy commercial real estate 1 3,552 Total 3 $ 3,726 Management estimates the ACL quarterly and for most loan categories uses relevant available internal and external historical loan performance information to determine the quantitative component of the reserve and current economic conditions, and reasonable and supportable forecasts and other factors to determine the qualitative component of the reserve. Reserves on specific credit-deteriorated loans comprise the third and final component of the reserve. Historical credit loss experience provides the quantitative basis for the estimation of expected credit losses over the estimated remaining life of the loans. The qualitative component of the ACL is designed to be responsive to changes in portfolio credit quality and the impact of current and future economic conditions on loan performance, and is subjective. The review of the appropriateness of the ACL is performed by the Chief Credit Officer and presented to the Audit Committee of the Company’s Board of Directors (the “Board”) for approval. 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 quantitative components for remaining 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 collateral, a reserve for deficiency is established within the ACL. 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 quantitative historical loss reserve for each similar risk pool, 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 significant 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. The Company also considers the need for an additional ACL based upon qualitative factors such as the Company’s current loan performance statistics by pool and economic conditions. 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. The qualitative factor percentages are applied against the pool balances as of the end of the period. 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 ACL reverts to the Company’s quantitative analysis derived from its historical loss rates. The qualitative and quantitative historical loss rate components, together with the allowances on specific credit-deteriorated loans, comprise the total ACL. A similar process is employed to calculate an ACL assigned to off-balance sheet commitments, which are comprised of unfunded loan commitments and letters of credit. That ACL for unfunded commitments is recorded in other liabilities. Even though portions of the ACL may be allocated to loans that have been individually measured for credit deterioration, the entire ACL is available for any credit that, in management’s judgment, should be charged off. At September 30, 2023, the ACL amounted to $ 24.1 million of which $ 10.7 million of allowances resulted from the Company’s historical charge-off ratios, $ 1.8 million from reserves on specific loans, with the balance comprised of the qualitative components. The $ 10.7 million resulted primarily from SBA non-real estate and leasing charge-offs. The proportion of qualitative reserves compared to charge-off history related reserves reflects that significant charge-offs have not been experienced in the Company’s largest loan portfolios consisting of SBLOC, IBLOC and real estate bridge lending. The absence of significant respective charge-offs reflects, at least in part, the nature of related collateral consisting of marketable securities, the cash value of life insurance and workforce apartment buildings. As charge-offs are nonetheless possible, significant subjectivity is required to consider qualitative factors to derive the related components of the allowance. 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 results in the largest increase in the ACL 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 Company adopted current expected credit loss accounting (“CECL”) methodology 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, the economic qualitative factor for certain loan pools was 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 certain qualitative factors to moderate and moderate-high in 2020. In the second quarter of 2021, the Company reassessed those 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, including heightened inflation and increased risks of recession, the qualitative factors which had been set in anticipation of a downturn at January 1, 2020, were maintained through the third quarter of 2022. In the fourth quarter of 2022, as risks of a recession increased, the economic qualitative risk factor was increased for non-real estate SBL and leasing. Those higher qualitative allocations were retained in the first quarter of 2023, as negative economic indications persisted. In the second quarter of 2023, CECL model adjustments of $ 1.7 million resulted from a $ 2.5 million CECL model decrease from changes in estimated average lives, partially offset by a $ 794,000 CECL model increase resulting from increasing economic and collateral risk factors to respective moderate-high and moderate risk levels. The elevated economic risk level for leasing reflected input from department heads regarding the potential borrower impact of the higher rate environment. The elevated collateral risk level for leasing reflected lower auction prices for vehicles and uncertainty over the extent to which such prices might decrease in the future. The adjustment for average lives reflected a change in the estimated lives of leases, higher variances for which may result from their short maturities. In the third quarter of 2023, there were indications of auction price stabilization, while the auto workers’ strike could reduce supply and drive up prices. Nonetheless, the elevated risk levels were maintained. The third quarter provision of $ 1.8 million reflected the impact of $ 922,000 of quarterly net-charge offs, primarily from leasing . The Company has not increased the qualitative risk levels for SBLOC or IBLOC because of the nature of related collateral. SBLOC loans are subject to maximum loan to marketable securities value, and notwithstanding historic drops in the stock market in recent years, losses have not been realized. IBLOC loans are limited to borrowers with insurance companies that exceed credit requirements, and loan amounts are limited to life insurance cash values. The Company also has not increased the economic factor for multi-family real estate bridge lending. While Federal Reserve rate increases directly increase real estate bridge loan floating-rate borrowing costs, those borrowers are required to purchase interest rate caps that will partially limit the increase in borrowing costs during the term of the loan. Additionally, there continues to be several additional mitigating factors within the multifamily sector that should continue to fuel demand. Higher interest rates are increasing the cost to purchase a home, which in turn is increasing the number of renters and subsequent demand for multifamily. The softening demand for new homes should continue to exacerbate the current housing shortage, and therefore continue to fuel demand for multifamily apartment homes. Additionally, higher rents in the multifamily sector are causing renters to be more price sensitive, which is driving demand for most of the apartment buildings within the Company’s loan portfolio which management considers “workforce” housing. As a result, the REBL qualitative economic factor was not increased. 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 significant multi-family (apartment building) loan charge-offs, despite stressed economic conditions. Accordingly, the ACL for this pool was derived from a qualitative factor based on industry loss information for multi-family housing. Similarly, the Company’s charge-offs have been virtually non-existent for SBLOC and IBLOC notwithstanding stressed economic periods, and their ACL is determined by qualitative factors. Investment advisor loans were first offered in 2020 with limited performance history, during which charge-offs have not been experienced. 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. The qualitative factors used for this and the other portfolios are described below in the description of each portfolio segment. Additionally, the Company’s charge-off histories for SBLs, 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 in the economic qualitative factor. 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 which consider internal and external inputs. 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 September 30, 2023 and December 31, 2022 are as follows (in thousands): As of September 30, 2023 2023 2022 2021 2020 2019 Prior Revolving loans at amortized cost Total SBL non real estate Non-rated $ 255 $ — $ — $ — $ — $ — $ — $ 255 Pass (1) 35,310 34,742 28,224 10,095 4,491 5,219 — 118,081 Special mention 471 495 261 1,114 123 913 — 3,377 Substandard — — 124 532 251 570 — 1,477 Total SBL non-real estate 36,036 35,237 28,609 11,741 4,865 6,702 — 123,190 SBL commercial mortgage Pass 67,290 135,496 98,083 68,315 59,030 100,291 — 528,505 Special mention 375 — 7,439 — 603 661 — 9,078 Substandard — — — 452 1,853 2,492 — 4,797 Total SBL commercial mortgage 67,665 135,496 105,522 68,767 61,486 103,444 — 542,380 SBL construction Pass 1,141 4,687 1,669 927 4,305 — — 12,729 Special mention — — 3,090 — — — — 3,090 Substandard — — 2,675 — — 710 — 3,385 Total SBL construction 1,141 4,687 7,434 927 4,305 710 — 19,204 Direct lease financing Non-rated 3,104 — — — — — — 3,104 Pass 228,521 245,135 107,593 49,034 21,724 6,652 — 658,659 Special mention — 928 427 149 206 — — 1,710 Substandard 58 3,031 2,671 725 124 126 — 6,735 Total direct lease financing 231,683 249,094 110,691 49,908 22,054 6,778 — 670,208 SBLOC Non-rated — — — — — — 1,279 1,279 Pass — — — — — — 1,006,643 1,006,643 Total SBLOC — — — — — — 1,007,922 1,007,922 IBLOC Non-r

Transactions With Affiliates

Transactions With Affiliates	9 Months Ended
	Sep. 30, 2023
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 September 30, 2023 and December 31, 2022, 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 September 30, 2023, 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 $ 4.0 million at September 30, 2023 and $ 5.5 million at December 31, 2022. 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 $ 164,000 and $ 1.4 million for legal services for the nine months ended September 30, 2023 and 2022, respectively.

Fair Value Measurements

Fair Value Measurements	9 Months Ended
	Sep. 30, 2023
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 and securities 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 ASC 820, Fair Value Measurements and Disclosures (“ASC 820”), as discussed below. 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. 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 and the Company’s balance at the Federal Reserve Bank, had recorded values of $ 903.4 million and $ 888.2 million as of September 30, 2023 and December 31, 2022, respectively, which approximated fair values. The estimated fair values of investment securities are based on quoted market prices, if available, or estimated independently by a third-party pricing service based upon their matrix pricing technique. 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 third quarter of 2023 and 2022, there were no transfers between the three levels. FHLB stock, ACBB stock and Federal Reserve Bank stock are held as required by those respective institutions and are carried at cost. Each of these institutions require their correspondent banking institutions to hold stock as a condition of membership. While a fixed stock amount is required by each of these institutions, the FHLB stock requirement increases or decreases with the level of borrowing activity. 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. SBA loans are valued on a pooled basis and commercial real estate bridge loans are valued individually. Loans, net have an estimated fair value using the present value of future cash flows. 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. 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 are accounted for as such, and included in related tables. Discontinued OREO, which constituted the remainder of discontinued assets, was reclassified to the OREO caption on the consolidated balance sheet. For OREO, 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, when outstanding, 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 resulting from sold loans which did not qualify for true sale accounting 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: September 30, 2023 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 $ 756,636 $ 756,636 $ — $ 738,033 $ 18,603 FHLB, ACBB, and Federal Reserve Bank stock 20,157 20,157 — — 20,157 Commercial loans, at fair value 379,603 379,603 — — 379,603 Loans, net of deferred loan fees and costs 5,198,972 5,156,653 — — 5,156,653 Interest rate swaps, asset 427 427 — 427 — Demand and interest checking 6,455,043 6,455,043 — 6,455,043 — Savings and money market 49,428 49,428 — 49,428 — Senior debt 95,771 93,765 — 93,765 — Subordinated debentures 13,401 10,583 — — 10,583 Securities sold under agreements to repurchase 42 42 42 — — December 31, 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 $ 766,016 $ 766,016 $ — $ 745,993 $ 20,023 FHLB, ACBB, and Federal Reserve Bank stock 12,629 12,629 — — 12,629 Commercial loans, at fair value 589,143 589,143 — — 589,143 Loans, net of deferred loan fees and costs 5,486,853 5,462,948 — — 5,462,948 Interest rate swaps, asset 408 408 — 408 — Demand and interest checking 6,559,617 6,559,617 — 6,559,617 — Savings and money market 140,496 140,496 — 140,496 — Time deposits 330,000 330,000 — 330,000 — Senior debt 99,050 93,871 — 93,871 — Subordinated debentures 13,401 10,067 — — 10,067 Securities sold under agreements to repurchase 42 42 42 — — Other 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 September 30, 2023 (Level 1) (Level 2) (Level 3) Investment securities, available-for-sale U.S. Government agency securities $ 33,027 $ — $ 33,027 $ — Asset-backed securities 331,498 — 331,498 — Obligations of states and political subdivisions 46,350 — 46,350 — Residential mortgage-backed securities 160,041 — 160,041 — Collateralized mortgage obligation securities 35,592 — 35,592 — Commercial mortgage-backed securities 143,848 — 131,525 12,323 Corporate debt securities 6,280 — — 6,280 Total investment securities, available-for-sale 756,636 — 738,033 18,603 Commercial loans, at fair value 379,603 — — 379,603 Interest rate swaps, asset 427 — 427 — $ 1,136,666 $ — $ 738,460 $ 398,206 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, 2022 (Level 1) (Level 2) (Level 3) Investment securities, available-for-sale U.S. Government agency securities $ 28,381 $ — $ 28,381 $ — Asset-backed securities 334,009 — 334,009 — Obligations of states and political subdivisions 47,510 — 47,510 — Residential mortgage-backed securities 139,820 — 139,820 — Collateralized mortgage obligation securities 41,783 — 41,783 — Commercial mortgage-backed securities 166,813 — 154,490 12,323 Corporate debt securities 7,700 — — 7,700 Total investment securities, available-for-sale 766,016 — 745,993 20,023 Commercial loans, at fair value 589,143 — — 589,143 Interest rate swaps, asset 408 — 408 — $ 1,355,567 $ — $ 746,401 $ 609,166 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 September 30, 2023 December 31, 2022 September 30, 2023 December 31, 2022 Beginning balance $ 20,023 $ 19,031 $ 589,143 $ 1,388,416 Transfers to OREO — — ( 737 ) ( 61,580 ) Total net gains (losses) (realized/unrealized) Included in earnings — — 4,152 12,570 Included in other comprehensive income ( 1,420 ) 992 — — Purchases, issuances, sales and settlements Issuances — — 105,192 66,067 Settlements — — ( 318,147 ) ( 816,330 ) Ending balance $ 18,603 $ 20,023 $ 379,603 $ 589,143 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. $ ( 1,420 ) $ — $ ( 1,323 ) $ ( 3,492 ) 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) Assets held-for-sale from discontinued operations September 30, 2023 December 31, 2022 Beginning balance $ — $ 3,268 Settlements — ( 3,268 ) Ending balance $ — $ — 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. $ — $ — The Company’s OREO activity is summarized below (in thousands) as of the dates indicated: September 30, 2023 December 31, 2022 Beginning balance $ 21,210 $ 18,873 Transfer from commercial loans, at fair value 737 — Writedowns ( 1,147 ) — Sales ( 2,044 ) ( 2,343 ) Transfers from commercial loans, at fair value — 4,680 Ending balance $ 18,756 $ 21,210 Information related to fair values of Level 3 balance sheet categories is as follows (dollars in thousands) : Level 3 instruments only Weighted Fair value at Range at average at September 30, 2023 Valuation techniques Unobservable inputs September 30, 2023 September 30, 2023 Commercial mortgage-backed investment security (1) $ 12,323 Discounted cash flow Discount rate 13.20 % 13.20 % Insurance liquidating trust preferred security (2) 6,280 Discounted cash flow Discount rate 15.50 % 15.50 % FHLB, ACBB, and Federal Reserve Bank stock 20,157 Cost N/A N/A N/A Loans, net of deferred loan fees and costs (3) 5,156,653 Discounted cash flow Discount rate 7.40 %- 13.00 % 8.43 % Commercial - SBA (4) 126,543 Discounted cash flow Discount rate 7.32 % 7.32 % Non-SBA commercial real estate - fixed (5) 124,802 Discounted cash flow Discount rate 8.58 %- 12.72 % 8.95 % Non-SBA commercial real estate - floating (6) 128,258 Discounted cash flow Discount rate 9.80 %- 17.30 % 14.02 % Commercial loans, at fair value 379,603 Subordinated debentures (7) 10,583 Discounted cash flow Discount rate 12.00 % 12.00 % OREO (8) 18,756 Appraised value N/A N/A N/A Level 3 instruments only Weighted Fair value at Range at average at December 31, 2022 Valuation techniques Unobservable inputs December 31, 2022 December 31, 2022 Commercial mortgage-backed investment security $ 12,323 Discounted cash flow Discount rate 12.71 % 12.71 % Insurance liquidating trust preferred security 7,700 Discounted cash flow Discount rate 11.50 % 11.50 % FHLB, ACBB, and Federal Reserve Bank stock 12,629 Cost N/A N/A N/A Loans, net of deferred loan fees and costs 5,462,948 Discounted cash flow Discount rate 5.65 % - 11.00 % 6.86 % Commercial - SBA 146,717 Discounted cash flow Discount rate 5.57 %- 6.25 % 6.17 % Non-SBA commercial real estate - fixed 28,695 Discounted cash flow and appraisal Discount rate 8.36 %- 11.65 % 10.31 % Non-SBA commercial real estate - floating 413,731 Discounted cash flow Discount rate 7.07 %- 17.20 % 7.90 % Commercial loans, at fair value 589,143 Subordinated debentures 10,067 Discounted cash flow Discount rate 11.50 % 11.50 % OREO 21,210 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 yield derived from market pricing indications for comparable pools determined by date of loan origination. 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 September 30, 2023 table. (1) 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 CRE-2 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 a single security, the weighted average rate shown is the actual rate applied to the CRE-2 security. For additional information related to this security, see Note 6. Loans. (2) 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. The security was issued by an aggregator of insurance lines in run-off, including workmen’s compensation lines. In the third quarter of 2023, the Company was notified that interest payments were being deferred on the security, as permitted under the terms of the trust preferred indenture which permits such deferrals for up to twenty consecutive quarters. At the end of the deferral, deferred interest must be repaid, including interest on the deferred interest. The Company has requested additional updated financial information from the aggregator to permit a more accurate valuation of the security subsequent to the interest deferral. The aggregator has indicated that it is attempting to identify all holders of the security and that it intends to provide such financial information concurrently to all holders. The Company has placed the security in non-accrual status and will evaluate the security for potential loss in the fourth quarter of 2023, when the aggregator indicated that the financial information would be distributed. While the security has previously been subject to interest deferral which was repaid, there can be no assurance that repayment will occur for the current deferral. Further, depending upon the financial information provided by the aggregator, a loss of up to the full amount of principal, or $ 10.0 million, may be recognized in the fourth quarter of 2023. (3) 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. (4) 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 these seasoned loans are based on a seasoning vector for constant prepayment rates from 3 % to 30 % over life. (5) Non-SBA commercial real estate – 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. (6) Non-SBA commercial real estate – 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 September 30, 2023, these loans were fair valued by a third party, based upon discounting at market rates for similar loans. (7) Subordinated debentures are comprised of two subordinated notes issued by the Company, maturing in 2038 with a floating rate originally indexed to three-month London Inter-Bank Offered Rate (“LIBOR”) plus 3.25 %. In the second quarter of 2023, the index was changed to secured overnight financing rate (“SOFR”) as part of the market-wide LIBOR transition. 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. (8) For OREO, 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 September 30, 2023 (Level 1) (Level 2) (Level 3) Collateral dependent loans (1) $ 13,581 $ — $ — $ 13,581 OREO 18,756 — — 18,756 Intangible assets 1,751 — — 1,751 $ 34,088 $ — $ — $ 34,088 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, 2022 (Level 1) (Level 2) (Level 3) Collateral dependent loans (1) $ 12,205 $ — $ — $ 12,205 OREO 21,210 — — 21,210 Intangible assets 2,049 — — 2,049 $ 35,464 $ — $ — $ 35,464 (1) The method of valuation approach for the loans evaluated for an allowance for credit losses on an individual loan basis and also for OREO 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 September 30, 2023, 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 $ 13.6 million. To arrive at that fair value, related loan principal of $ 15.4 million was reduced by specific reserves of $ 1.8 million within the ACL 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 September 30, 2023 were nine troubled debt restructured loans with a balance of $ 5.2 million, which had specific reserves of $ 579,000 . Included in the collateral dependent loans at December 31, 2022, were eleven troubled debt restructured loans with a balance of $ 5.3 million which had specific allowances of $ 637,000 . Under the new accounting guidance effective January 1, 2023, which broadened the reporting of loan restructurings to include all modifications, there was one $ 156,000 loan classified as modified as of September 30, 2023. There was no specific reserve on that loan. 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	9 Months Ended
	Sep. 30, 2023
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 commercial estate loans held at fair value. These instruments are not accounted for as effective hedges. As of September 30, 2023, the Company had entered into one interest rate swap agreement with an aggregate notional amount of $ 6.8 million. Under that swap agreement the Company receives an adjustable rate of interest based upon SOFR. The Company recorded a net gain of $ 18,000 for the nine months ended September 30, 2023 to recognize the fair value of the derivative instrument 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 this swap agreement was $ 427,000 at September 30, 2023, 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 $ 541,000 as of September 30, 2023. The maturity date, notional amount, interest rate paid and received and fair value of the Company’s remaining interest rate swap agreement as of September 30, 2023 is summarized below (dollars in thousands): September 30, 2023 Maturity date Notional amount Interest rate paid Interest rate received Fair value December 23, 2025 6,800 2.16 % 5.66 % 427 Total $ 6,800 $ 427

Other Identifiable Intangible A

Other Identifiable Intangible Assets	9 Months Ended
	Sep. 30, 2023
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 ten year period. A mortization expense is $ 340,000 per year ($ 900,000 over the next three years). The gross carrying amount of the customer list intangible is $ 3.4 million, and as of September 30, 2023, and December 31, 2022, respectively, the accumulated amortization expense was $ 2.5 million and $ 2.3 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 twelve year period and accumulated amortization expense was $ 215,000 at September 30, 2023 and $ 172,000 at December 31, 2022. 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 September 30, 2023 and December 31, 2022 are presented below: September 30, December 31, 2023 2022 Gross Gross Carrying Accumulated Carrying Accumulated Amount Amortization Amount Amortization (Dollars in thousands) Customer list intangibles $ 4,093 $ 2,740 $ 4,093 $ 2,442 Goodwill 263 — 263 — Trade Name 135 — 135 — Total $ 4,491 $ 2,740 $ 4,491 $ 2,442

Recent Accounting Pronouncement

Recent Accounting Pronouncements	9 Months Ended
	Sep. 30, 2023
Recent Accounting Pronouncements [Abstract]
Recent Accounting Pronouncements	Note 11. Recent Accounting Pronouncements In March 2020, the FASB issued Accounting Standards Update (“ASU”) 2020-04, Reference Rate Reform (Topic 848): Facilitation of the Effects of Reference Rate Reform in Financial Reporting , which addressed optional expedients and exceptions for applying GAAP to contract modifications and hedging relationships, resulting from the phase-out of the LIBOR reference rate. The Company discontinued LIBOR-based originations in 2021. Since then, all LIBOR based instruments on the balance sheet have been successfully transitioned to alternative indices with no material impact. 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 modifications. The Company adopted ASU 2022-02 on January 1, 2023. Effective January 1, 2023, loan modifications to borrowers experiencing financial difficulty are required to be disclosed by type of modification and by type of loan. Prior accounting guidance classified loans which were modified as troubled debt restructurings only if the modification reflected a concession from the lender in the form of a below market interest rate or other concession in addition to borrower financial difficulty. Under the new guidance, loans with modifications are being reported whether a concession is made or not.

Shareholders' Equity

Shareholders' Equity	9 Months Ended
	Sep. 30, 2023
Shareholders' Equity [Abstract]
Shareholders' Equity	Note 12. Shareholders’ Equity On October 20, 2021, the Board approved a common stock repurchase program for the 2022 fiscal year (the “2022 Repurchase Program”). Under the 2022 Repurchase Program, the Company repurchased $ 15.0 million in value of the Company’s common stock in each quarter of 2022. On October 26, 2022, the Board approved a common stock repurchase program for the 2023 fiscal year (the “2023 Repurchase Program”), which authorizes the Company to repurchase $ 25.0 million in value of the Company’s common stock per fiscal quarter in 2023, for a maximum amount of $ 100.0 million. Under the 2023 Repurchase Program, the Company intends to repurchase shares through open market purchases, privately negotiated transactions, block purchases or otherwise in accordance with applicable federal securities laws, including Rule 10b-18 of the Securities Exchange Act of 1934, as amended (the “Exchange Act”). The 2023 Repurchase Program may be modified or terminated at any time. During the three and nine months ended September 30, 2023, the Company repurchased 685,478 shares and 2,292,647 shares of its common stock in the open market under the 2023 Repurchase Program at an average price of $ 36.47 per share and $ 32.71 per share, respectively . On October 26, 2023, the Board approved a common stock repurchase program for the 2024 fiscal year (the “2024 Repurchase Program”), which authorizes the Company to repurchase $ 50.0 million in value of the Company’s common stock per fiscal quarter in 2024, for a maximum amount of $ 200.0 million. Under the 2024 Repurchase Program, the Company intends to repurchase shares through open market purchases, privately negotiated transactions, block purchases or otherwise in accordance with applicable federal securities laws, including Rule 10b-18 of the Exchange Act. The 2024 Repurchase Program may be modified or terminated at any time. As a means of returning capital to shareholders, the Company implemented stock repurchase programs which totaled $ 40.0 million, $ 60.0 million and $ 100.0 million, respectively, in 2021, 2022 and 2023, with $ 200 million planned for 2024. The planned amounts of such repurchases are determined in the fourth quarter of the preceding year by assessing the impact of budgetary earnings projections on regulatory capital requirements. The excess of projected earnings over amounts required to maintain capital requirements is the maximum available for capital return to shareholders, barring any need to retain capital for other purposes. A significant portion of such excess earnings has been utilized for stock repurchases in the amounts noted above, while cash dividends have not been paid. In determining whether capital is returned through stock repurchases or cash dividends, the Company calculates a maximum share repurchase price, based upon comparisons with what it concludes to be other exemplar peer share price valuations, with further consideration of internal growth projections. As these share prices, which are updated at least annually, have not been reached, capital return has consisted solely of stock repurchases. Exemplar share price comparisons are based upon multiples of earnings per share over time, with further consideration of returns on equity and assets. While repurchase amounts are planned in the fourth quarter of the preceding year, repurchases may be modified or terminated at any time, should capital need to be conserved.

Regulatory Matters

Regulatory Matters	9 Months Ended
	Sep. 30, 2023
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. W ithout the prior approval of the OCC, a dividend may not be paid if the total of all dividends declared by a bank in any calendar year is in excess of the current year’s net income combined with the retained net income of the two preceding years. Additionally, a dividend may not be paid in excess of a bank’s retained earnings. Moreover, an insured depository institution may not pay a dividend if the payment would cause it to be less than “adequately capitalized” under the prompt corrective action framework as defined in the Federal Deposit Insurance Act or if the institution is in default in the payment of an assessment due to the FDIC. Similarly, a banking organization that fails to satisfy regulatory minimum capital conservation buffer requirements will be subject to certain limitations, which include restrictions on capital distributions . 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 September 30, 2023 The Bancorp, Inc. 10.92 % 15.53 % 16.04 % 15.53 % The Bancorp Bank, National Association 12.13 % 17.26 % 17.77 % 17.26 % "Well capitalized" institution (under federal regulations-Basel III) 5.00 % 8.00 % 10.00 % 6.50 % As of December 31, 2022 The Bancorp, Inc. 9.63 % 13.40 % 13.87 % 13.40 % The Bancorp Bank, National Association 10.73 % 14.95 % 15.42 % 14.95 % "Well capitalized" institution (under federal regulations-Basel III) 5.00 % 8.00 % 10.00 % 6.50 %

Legal

Legal	9 Months Ended
	Sep. 30, 2023
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. 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. On September 29, 2022, the Company filed a motion for summary judgment in both matters. On September 8, 2023, the court granted the Company’s motion for summary judgment and entered a judgment closing both cases. The Company now considers these matters resolved. 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, Plaintiff v. The Bancorp Bank, et al., Defendants. 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 automated clearing house (“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, which was denied in February 2023. 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 Bank is vigorously defending against these claims. On September 28, 2022, the Bank filed a partial motion to dismiss, seeking to dispose of the majority of Cachet’s claims against the Bank. The motion is still pending before the bankruptcy court. 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 March 27, 2023, the Bank received a Civil Investigative Demand (“CID”) from the Consumer Financial Protection Bureau (“CFPB”) seeking documents and information related to the Bank’s escheatment practices in connection with certain accounts offered through one of the Bank’s program partners. The Bank continues to cooperate with the CFPB, including by responding to the CID. While the Company remains confident in the Bank’s escheatment practices, it cannot predict the timing or final outcome of the investigation. Future costs related to this matter may be material and could continue to be material at least through the completion of the investigation. On September 8, 2023, Del Mar TIC I, LLC and Del Mar TIC II, LLC (together, “Del Mar”) filed a complaint against the Bank in the Supreme Court of the State of New York, New York County, captioned Del Mar TIC I, LLC and Del Mar TIC II, LLC, Plaintiffs v. The Bancorp Bank, Defendant. The complaint alleges, among other things, that the Bank improperly and unreasonably force-placed excessive insurance coverage on real property that serves as security for a loan from the Bank to Del Mar, and that the Bank is improperly paying the related insurance premiums from escrow funds. The complaint asserts five causes of action: (i) declaratory judgment; (ii) breach of fiduciary duty; (iii) breach of contract: implied covenant of good faith and fair dealing; (iv) breach of contract: escrow account; and (v) injunctive relief. On October 12, 2023, the Bank removed the case to the U.S. District Court for the Southern District of New York. The Bank intends to vigorously defend against the claims. 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. In addition, we are a party to various routine legal proceedings arising out of the ordinary course of our business. Management believes that none of these actions, individually or in the aggregate, will have a material adverse effect on our financial condition or operations.

Segment Financials

Segment Financials	9 Months Ended
	Sep. 30, 2023
Segment Financials [Abstract]
Segment Financials	Note 15. Segment Financials The Company operates under three segments: specialty finance, payments and corporate. The chief operating decision maker for these segments is the Chief Executive Officer. Specialty finance includes the origination of non-SBA commercial real estate 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. The following tables provide segment information for the periods indicated: For the three months ended September 30, 2023 Specialty finance Payments Corporate Total (Dollars in thousands) Interest income $ 109,728 $ 54 $ 19,186 $ 128,968 Interest allocation ( 33,548 ) 37,748 ( 4,200 ) — Interest expense 1,118 37,186 1,782 40,086 Net interest income 75,062 616 13,204 88,882 Provision for credit losses 1,752 — — 1,752 Non-interest income 2,661 24,101 18 26,780 Non-interest expense 20,980 19,033 7,446 47,459 Income before taxes 54,991 5,684 5,776 66,451 Income tax expense — — 16,314 16,314 Net income (loss) $ 54,991 $ 5,684 $ ( 10,538 ) $ 50,137 For the three months ended September 30, 2022 Specialty finance Payments Corporate Total (Dollars in thousands) Interest income $ 75,041 $ 34 $ 8,846 $ 83,921 Interest allocation ( 17,747 ) 17,154 593 — Interest expense 940 13,981 4,341 19,262 Net interest income 56,354 3,207 5,098 64,659 Provision of credit losses 822 — — 822 Non-interest income 1,952 21,440 34 23,426 Non-interest expense 18,292 17,348 9,190 44,830 Income (loss) before taxes 39,192 7,299 ( 4,058 ) 42,433 Income tax expense — — 11,829 11,829 Net income (loss) $ 39,192 $ 7,299 $ ( 15,887 ) $ 30,604 For the nine months ended September 30, 2023 Specialty finance Payments Corporate Total (Dollars in thousands) Interest income $ 321,707 $ 94 $ 55,633 $ 377,434 Interest allocation ( 98,805 ) 108,227 ( 9,422 ) — Interest expense 3,901 102,353 9,287 115,541 Net interest income 219,001 5,968 36,924 261,893 Provision for credit losses 4,016 — — 4,016 Non-interest income 10,437 74,269 399 85,105 Non-interest expense 63,528 56,339 25,565 145,432 Income before taxes 161,894 23,898 11,758 197,550 Income tax expense — — 49,282 49,282 Net income (loss) $ 161,894 $ 23,898 $ ( 37,524 ) $ 148,268 For the nine months ended September 30, 2022 Specialty finance Payments Corporate Total (Dollars in thousands) Interest income $ 179,700 $ 89 $ 21,596 $ 201,385 Interest allocation ( 28,300 ) 28,565 ( 265 ) — Interest expense 1,429 19,989 7,886 29,304 Net interest income 149,971 8,665 13,445 172,081 Provision for credit losses 4,331 — — 4,331 Non-interest income 11,496 64,524 3,923 79,943 Non-interest expense 53,071 51,529 21,427 126,027 Income before taxes 104,065 21,660 ( 4,059 ) 121,666 Income tax expense — — 31,694 31,694 Net income (loss) $ 104,065 $ 21,660 $ ( 35,753 ) $ 89,972 September 30, 2023 Specialty finance Payments Corporate Total (Dollars in thousands) Total assets $ 5,550,608 $ 49,400 $ 1,865,759 $ 7,465,767 Total liabilities $ 225,314 $ 6,204,051 $ 262,714 $ 6,692,079 December 31, 2022 Specialty finance Payments Corporate Total (Dollars in thousands) Total assets $ 6,042,765 $ 57,894 $ 1,802,341 $ 7,903,000 Total liabilities $ 321,335 $ 6,101,539 $ 786,095 $ 7,208,969

Subsequent Events

Subsequent Events	9 Months Ended
	Sep. 30, 2023
Subsequent Events [Abstract]
Subsequent Events	Note 16. Subsequent Events The Company evaluated its September 30, 2023 consolidated financial statements for subsequent events through the date the consolidated financial statements were issued. Pursuant to the 2023 Repurchase Program, described in “Note 12. Shareholders’ Equity,” between October 1, 2023 and November 1, 2023, the Company repurchased 235,291 shares of its common stock, at a total cost of $ 8.0 million and an average price of $ 34.00 per share .

Significant Accounting Polici_2

Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2023
Significant Accounting Policies [Abstract]
Basis Of Presentation	Basis of Presentation The financial statements of the Company, as of September 30, 2023 and for the three and nine month periods ended September 30, 2023 and 2022, 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 Quarterly Report on Form 10-Q pursuant to the rules and regulations of the Securities and Exchange Commission (the “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, 2022 (the “2022 Form 10-K”). The results of operations for the nine month period ended September 30, 2023 may not necessarily be indicative of the results of operations for the full year ending December 31, 2023. There have been no significant changes to the Company’s significant accounting policies as described in the 2022 Form 10-K. 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 resumed originating such loans in 2021. 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)	9 Months Ended
	Sep. 30, 2023
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, 2023 580,104 $ 13.25 7.48 $ 8,968,660 Granted 57,573 35.17 9.37 — Exercised ( 13,158 ) 10.45 — 278,450 Expired — — — — Forfeited ( 1,842 ) — — — Outstanding at September 30, 2023 622,677 $ 15.35 7.15 $ 11,964,147 Exercisable at September 30, 2023 365,104 $ 10.41 6.63 $ 8,793,897
Summary Of Restricted Stock Units	Weighted average Average remaining grant date contractual RSUs fair value term (years) Outstanding at January 1, 2023 671,696 $ 17.78 1.00 Granted 547,556 35.00 2.26 Vested ( 456,991 ) 13.80 — Forfeited ( 2,511 ) 32.64 — Outstanding at September 30, 2023 759,750 $ 32.54 1.91
Fair Value Of Grant On Date Of Grant Using The Black-Scholes Options Pricing Model	September 30, 2023 2022 Risk-free interest rate 3.67 % 1.94 % Expected dividend yield — — Expected volatility 45.21 % 45.10 % Expected lives (years) 6.3 6.3

Earnings Per Share (Tables)

Earnings Per Share (Tables)	9 Months Ended
	Sep. 30, 2023
Earnings Per Share [Abstract]
Earnings Per Share	For the three months ended September 30, 2023 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 $ 50,137 54,175,184 $ 0.93 Effect of dilutive securities Common stock options and RSUs — 563,426 ( 0.01 ) Diluted earnings per share Net earnings available to common shareholders $ 50,137 54,738,610 $ 0.92 Stock options for 465,104 shares, exercisable at prices between $ 6.87 and $ 18.81 per share, were outstanding at September 30, 2023, 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 157,573 shares were anti-dilutive and not included in the earnings per share calculation. For the nine months ended September 30, 2023 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 $ 148,268 54,828,547 $ 2.70 Effect of dilutive securities Common stock options and RSUs — 507,807 ( 0.02 ) Diluted earnings per share Net earnings available to common shareholders $ 148,268 55,336,354 $ 2.68 Stock options for 465,104 shares, exercisable at prices between $ 6.87 and $ 18.81 per share, were outstanding at September 30, 2023, 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 157,573 shares were anti-dilutive and not included in the earnings per share calculation. For the three months ended September 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 $ 30,604 56,429,425 $ 0.54 Effect of dilutive securities Common stock options and RSUs — 578,799 — Diluted earnings per share Net earnings available to common shareholders $ 30,604 57,008,224 $ 0.54 Stock options for 407,604 shares, exercisable at prices between $ 6.87 and $ 10.45 per share, were outstanding at September 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 nine months ended September 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 $ 89,972 56,782,524 $ 1.58 Effect of dilutive securities Common stock options and RSUs — 728,462 ( 0.02 ) Diluted earnings per share Net earnings available to common shareholders $ 89,972 57,510,986 $ 1.56 Stock options for 407,604 shares, exercisable at prices between $ 6.87 and $ 10.45 per share, were outstanding at September 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.

Investment Securities (Tables)

Investment Securities (Tables)	9 Months Ended
	Sep. 30, 2023
Investment Securities [Abstract]
Schedule Of Investment Securities Classified As Available-for-sale And Held-to-maturity	Available-for-sale September 30, 2023 Gross Gross Amortized unrealized unrealized Fair cost gains losses value U.S. Government agency securities $ 35,698 $ 6 $ ( 2,677 ) $ 33,027 Asset-backed securities (1) 334,517 — ( 3,019 ) 331,498 Tax-exempt obligations of states and political subdivisions 4,860 — ( 227 ) 4,633 Taxable obligations of states and political subdivisions 43,351 10 ( 1,644 ) 41,717 Residential mortgage-backed securities 175,122 85 ( 15,166 ) 160,041 Collateralized mortgage obligation securities 37,709 — ( 2,117 ) 35,592 Commercial mortgage-backed securities 158,810 — ( 14,962 ) 143,848 Corporate debt securities 10,000 — ( 3,720 ) 6,280 $ 800,067 $ 101 $ ( 43,532 ) $ 756,636 September 30, 2023 Gross Gross Amortized unrealized unrealized Fair (1) Asset-backed securities as shown above cost gains losses value Federally insured student loan securities $ 6,581 $ — $ ( 53 ) $ 6,528 Collateralized loan obligation securities 327,936 — ( 2,966 ) 324,970 $ 334,517 $ — $ ( 3,019 ) $ 331,498 Available-for-sale December 31, 2022 Gross Gross Amortized unrealized unrealized Fair cost gains losses value U.S. Government agency securities $ 29,859 $ 17 $ ( 1,495 ) $ 28,381 Asset-backed securities (1) 343,885 — ( 9,876 ) 334,009 Tax-exempt obligations of states and political subdivisions 3,560 — ( 61 ) 3,499 Taxable obligations of states and political subdivisions 45,668 52 ( 1,709 ) 44,011 Residential mortgage-backed securities 150,135 148 ( 10,463 ) 139,820 Collateralized mortgage obligation securities 43,858 — ( 2,075 ) 41,783 Commercial mortgage-backed securities 179,977 — ( 13,164 ) 166,813 Corporate debt securities 10,000 — ( 2,300 ) 7,700 $ 806,942 $ 217 $ ( 41,143 ) $ 766,016 December 31, 2022 Gross Gross Amortized unrealized unrealized Fair (1) Asset-backed securities as shown above cost gains losses value Federally insured student loan securities $ 8,488 $ — $ ( 144 ) $ 8,344 Collateralized loan obligation securities 335,397 — ( 9,732 ) 325,665 $ 343,885 $ — $ ( 9,876 ) $ 334,009
Amortized Cost And Fair Value Of Investment Securities By Contractual Maturity	Available-for-sale Amortized Fair cost value Due before one year $ 24,466 $ 23,993 Due after one year through five years 132,922 126,149 Due after five years through ten years 297,513 287,643 Due after ten years 345,166 318,851 $ 800,067 $ 756,636
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 15 $ 14,220 $ ( 1,007 ) $ 17,551 $ ( 1,670 ) $ 31,771 $ ( 2,677 ) Asset-backed securities 55 — — 331,498 ( 3,019 ) 331,498 ( 3,019 ) Tax-exempt obligations of states and political subdivisions 6 2,831 ( 134 ) 1,802 ( 93 ) 4,633 ( 227 ) Taxable obligations of states and political subdivisions 25 — — 38,957 ( 1,644 ) 38,957 ( 1,644 ) Residential mortgage-backed securities 138 34,735 ( 2,888 ) 116,171 ( 12,278 ) 150,906 ( 15,166 ) Collateralized mortgage obligation securities 21 — — 35,592 ( 2,117 ) 35,592 ( 2,117 ) Commercial mortgage-backed securities 40 — — 143,848 ( 14,962 ) 143,848 ( 14,962 ) Corporate debt securities 1 — — 6,280 ( 3,720 ) 6,280 ( 3,720 ) Total unrealized loss position investment securities 301 $ 51,786 $ ( 4,029 ) $ 691,699 $ ( 39,503 ) $ 743,485 $ ( 43,532 ) The table below indicates the length of time individual securities had been in a continuous unrealized loss position at December 31, 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 $ 19,523 $ ( 1,461 ) $ 2,269 $ ( 34 ) $ 21,792 $ ( 1,495 ) Asset-backed securities 55 125,938 ( 3,027 ) 208,071 ( 6,849 ) 334,009 ( 9,876 ) Tax-exempt obligations of states and political subdivisions 4 3,499 ( 61 ) — — 3,499 ( 61 ) Taxable obligations of states and political subdivisions 26 39,710 ( 1,709 ) — — 39,710 ( 1,709 ) Residential mortgage-backed securities 135 101,685 ( 6,198 ) 28,843 ( 4,265 ) 130,528 ( 10,463 ) Collateralized mortgage obligation securities 22 41,456 ( 2,057 ) 327 ( 18 ) 41,783 ( 2,075 ) Commercial mortgage-backed securities 43 124,953 ( 7,683 ) 41,860 ( 5,481 ) 166,813 ( 13,164 ) Corporate debt securities 1 — — 7,700 ( 2,300 ) 7,700 ( 2,300 ) Total unrealized loss position investment securities 298 $ 456,764 $ ( 22,196 ) $ 289,070 $ ( 18,947 ) $ 745,834 $ ( 41,143 )

Loans (Tables)

Loans (Tables)	9 Months Ended
	Sep. 30, 2023
Loans [Abstract]
Major Classifications Of Loans	September 30, December 31, 2023 2022 SBL non-real estate $ 130,579 $ 108,954 SBL commercial mortgage 547,107 474,496 SBL construction 19,204 30,864 SBLs 696,890 614,314 Direct lease financing 670,208 632,160 SBLOC / IBLOC (1) 1,720,513 2,332,469 Advisor financing (2) 199,442 172,468 Real estate bridge loans 1,848,224 1,669,031 Other loans (3) 55,800 61,679 5,191,077 5,482,121 Unamortized loan fees and costs 7,895 4,732 Total loans, including unamortized loan fees and costs $ 5,198,972 $ 5,486,853 September 30, December 31, 2023 2022 SBLs, including costs net of deferred fees of $ 8,900 and $ 7,327 for September 30, 2023 and December 31, 2022, respectively $ 705,790 $ 621,641 SBLs included in commercial loans, at fair value 126,543 146,717 Total SBLs (4) $ 832,333 $ 768,358 (1) SBLOC are collateralized by marketable securities, while IBLOC are collateralized by the cash surrender value of insurance policies. At September 30, 2023 and December 31, 2022, IBLOC loans amounted to $ 712.6 million and $ 1.12 billion, respectively. (2) In 2020, the Bank began originating loans to investment advisors for purposes of debt refinancing, acquisition of another firm or internal succession. Maximum loan amounts are subject to loan-to-value ratios of 70 % of the business enterprise value based on a third-party valuation, but may be increased depending upon the debt service coverage ratio. Personal guarantees and blanket business liens are obtained as appropriate. (3) Includes demand deposit overdrafts reclassified as loan balances totaling $ 215,000 and $ 2.6 million at September 30, 2023 and December 31, 2022, respectively. Estimated overdraft charge-offs and recoveries are reflected in the ACL and are immaterial. (4) The SBLs held at fair value are comprised of the government guaranteed portion of 7(a) Program (as defined below) loans at the dates indicated.
Impaired Loans	September 30, 2023 Recorded investment Unpaid principal balance Related ACL Average recorded investment Interest income recognized Without an ACL recorded SBL non-real estate $ 419 $ 1,895 $ — $ 344 $ — SBL commercial mortgage 2,034 2,034 — 899 — Direct lease financing 115 285 — 55 — Legacy commercial real estate — — — 2,664 — Consumer - home equity 231 231 — 262 7 With an ACL recorded SBL non-real estate 918 918 ( 566 ) 915 2 SBL commercial mortgage 911 911 ( 419 ) 1,732 — SBL construction 3,385 3,385 ( 44 ) 3,385 — Direct lease financing 3,236 3,236 ( 774 ) 2,612 — IBLOC 475 475 ( 17 ) 119 — Legacy commercial real estate and Other loans 3,688 3,688 ( 11 ) 1,336 — Total SBL non-real estate 1,337 2,813 ( 566 ) 1,259 2 SBL commercial mortgage 2,945 2,945 ( 419 ) 2,631 — SBL construction 3,385 3,385 ( 44 ) 3,385 — Direct lease financing 3,351 3,521 ( 774 ) 2,667 — IBLOC 475 475 ( 17 ) 119 — Legacy commercial real estate and Other loans 3,688 3,688 ( 11 ) 4,000 — Consumer - home equity 231 231 — 262 7 $ 15,412 $ 17,058 $ ( 1,831 ) $ 14,323 $ 9 December 31, 2022 Recorded investment Unpaid principal balance Related ACL Average recorded investment Interest income recognized Without an ACL recorded SBL non-real estate $ 400 $ 2,762 $ — $ 388 $ — SBL commercial mortgage — — — 45 — Direct lease financing — — — 52 — Legacy commercial real estate 3,552 3,552 — 1,421 150 Consumer - home equity 295 295 — 306 9 With an ACL recorded SBL non-real estate 974 974 ( 525 ) 1,237 7 SBL commercial mortgage 1,423 1,423 ( 441 ) 1,090 — SBL construction 3,386 3,386 ( 153 ) 1,245 — Direct lease financing 3,550 3,550 ( 933 ) 710 — Other loans 692 692 ( 15 ) 1,923 — Total SBL non-real estate 1,374 3,736 ( 525 ) 1,625 7 SBL commercial mortgage 1,423 1,423 ( 441 ) 1,135 — SBL construction 3,386 3,386 ( 153 ) 1,245 — Direct lease financing 3,550 3,550 ( 933 ) 762 — Legacy commercial real estate and Other loans 4,244 4,244 ( 15 ) 3,344 150 Consumer - home equity 295 295 — 306 9 $ 14,272 $ 16,634 $ ( 2,067 ) $ 8,417 $ 166
Summary Of Non-Accrual Loans With And Without Allowance For Credit Losses	September 30, 2023 December 31, 2022 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 $ 837 $ 419 $ 1,256 $ 1,249 SBL commercial mortgage 911 2,034 2,945 1,423 SBL construction 3,385 — 3,385 3,386 Direct leasing 3,236 115 3,351 3,550 IBLOC 475 — 475 — Consumer - home equity — — — 56 Legacy commercial real estate and Other loans 3,688 — 3,688 692 $ 12,532 $ 2,568 $ 15,100 $ 10,356
Non-accrual Loans, Loans Past Due 90 Days And Other Real Estate Owned And Delinquent Loans By Loan Category	September 30, December 31, 2023 2022 (Dollars in thousands) Non-accrual loans SBL non-real estate $ 1,256 $ 1,249 SBL commercial mortgage 2,945 1,423 SBL construction 3,385 3,386 Direct leasing 3,351 3,550 IBLOC 475 — Legacy commercial real estate and Other loans 3,688 692 Consumer - home equity — 56 Total non-accrual loans 15,100 10,356 Loans past due 90 days or more and still accruing 677 7,775 Total non-performing loans 15,777 18,131 OREO 18,756 21,210 Total non-performing assets $ 34,533 $ 39,341
Summary Of Loans Modified And Related Information	September 30, 2023 Interest rate reduction Term extension Payment delay as a result of a payment deferral Interest rate reduction and payment deferral Payment delay and term extension Payment delay, term extension and interest rate reduction Percent of total class of financing receivable SBL non-real estate $ — $ — $ 156 $ — $ — $ — — Direct lease financing — — — — — — — SBL commercial mortgage — — — — — — — Other loans — — — — — — — Consumer - home equity — — — — — — — Total $ — $ — $ 156 $ — $ — $ — —
Summary Of Restructured Loans During Twelve Months	Payment Status (Amortized Cost Basis) 30-59 Days 60-89 Days 90+ Days Total past due past due still accruing Non-accrual delinquent Current Total SBL non-real estate $ — $ — $ — $ — $ — $ 156 $ 156 SBL commercial mortgage — — — — — — — Other loans — — — — — — — Consumer - home equity — — — — — — — $ — $ — $ — $ — $ — $ 156 $ 156
Loans Modified And Considered Troubled Debt Restructurings	September 30, 2023 December 31, 2022 Number Pre-modification recorded investment Post-modification recorded investment Number Pre-modification recorded investment Post-modification recorded investment SBL non-real estate 6 $ 543 $ 543 8 $ 650 $ 650 SBL commercial mortgage 1 834 834 1 834 834 Legacy commercial real estate 1 3,552 3,552 1 3,552 3,552 Consumer - home equity 1 231 231 1 239 239 Total (1) 9 $ 5,160 $ 5,160 11 $ 5,275 $ 5,275 (1) Troubled debt restructurings included non-accrual loans of $ 4.8 million and $ 1.4 million at September 30, 2023 and December 31, 2022, respectively.
Loans Modified As Troubled Debt Restructurings	September 30, 2023 December 31, 2022 Adjusted interest rate Extended maturity Combined rate and maturity Adjusted interest rate Extended maturity Combined rate and maturity SBL non-real estate $ — $ — $ 543 $ — $ — $ 650 SBL commercial mortgage — — 834 — — 834 Legacy commercial real estate — — 3,552 — — 3,552 Consumer - home equity — — 231 — — 239 Total (1) $ — $ — $ 5,160 $ — $ — $ 5,275 (1) Troubled debt restructurings included non-accrual loans of $ 4.8 million and $ 1.4 million at September 30, 2023 and December 31, 2022, respectively.
Summary Of Restructured Loans Within The Last Twelve Months That Have Subsequently Defaulted	September 30, 2023 Number Pre-modification recorded investment SBL non-real estate 2 $ 174 Legacy commercial real estate 1 3,552 Total 3 $ 3,726
Summary Of Gross Loans Held For Investment By Year Of Origination And Internally Assigned Credit Grade	As of September 30, 2023 2023 2022 2021 2020 2019 Prior Revolving loans at amortized cost Total SBL non real estate Non-rated $ 255 $ — $ — $ — $ — $ — $ — $ 255 Pass (1) 35,310 34,742 28,224 10,095 4,491 5,219 — 118,081 Special mention 471 495 261 1,114 123 913 — 3,377 Substandard — — 124 532 251 570 — 1,477 Total SBL non-real estate 36,036 35,237 28,609 11,741 4,865 6,702 — 123,190 SBL commercial mortgage Pass 67,290 135,496 98,083 68,315 59,030 100,291 — 528,505 Special mention 375 — 7,439 — 603 661 — 9,078 Substandard — — — 452 1,853 2,492 — 4,797 Total SBL commercial mortgage 67,665 135,496 105,522 68,767 61,486 103,444 — 542,380 SBL construction Pass 1,141 4,687 1,669 927 4,305 — — 12,729 Special mention — — 3,090 — — — — 3,090 Substandard — — 2,675 — — 710 — 3,385 Total SBL construction 1,141 4,687 7,434 927 4,305 710 — 19,204 Direct lease financing Non-rated 3,104 — — — — — — 3,104 Pass 228,521 245,135 107,593 49,034 21,724 6,652 — 658,659 Special mention — 928 427 149 206 — — 1,710 Substandard 58 3,031 2,671 725 124 126 — 6,735 Total direct lease financing 231,683 249,094 110,691 49,908 22,054 6,778 — 670,208 SBLOC Non-rated — — — — — — 1,279 1,279 Pass — — — — — — 1,006,643 1,006,643 Total SBLOC — — — — — — 1,007,922 1,007,922 IBLOC Non-rated — — — — — — 3,842 3,842 Pass — — — — — — 707,550 707,550 Substandard — — — — — — 1,199 1,199 Total IBLOC — — — — — — 712,591 712,591 Advisor financing Non-rated 198 — — — — — — 198 Pass 58,707 63,900 50,339 26,298 — — — 199,244 Total advisor financing 58,905 63,900 50,339 26,298 — — — 199,442 Real estate bridge loans Pass 234,408 1,004,539 513,418 — — — — 1,752,365 Special mention — 44,159 — — — — — 44,159 Substandard — — 51,700 — — — — 51,700 Total real estate bridge loans 234,408 1,048,698 565,118 — — — — 1,848,224 Other loans Non-rated 3,416 — — — — 11,669 — 15,085 Pass 166 261 370 2,610 2,370 41,334 1,638 48,749 Special mention — — — — — 394 — 394 Substandard — — — — — 3,688 — 3,688 Total other loans(2) 3,582 261 370 2,610 2,370 57,085 1,638 67,916 $ 633,420 $ 1,537,373 $ 868,083 $ 160,251 $ 95,080 $ 174,719 $ 1,722,151 $ 5,191,077 Unamortized loan fees and costs — — — — — — — 7,895 Total $ 5,198,972 (1) Included in the SBL non real estate pass total of $ 118.1 million was $ 2.3 million of SBA Paycheck Protection Program (“PPP”) loans, which are guaranteed by the U.S. government. (2) Included in Other loans are $ 12.1 million of SBA loans purchased for Community Reinvestment Act (“CRA”) purposes as of September 30, 2023. These loans are classified as SBL in the Company’s loan table, which classifies loans by type, as opposed to risk characteristics. As of December 31, 2022 2022 2021 2020 2019 2018 Prior Revolving loans at amortized cost Total SBL non real estate Non-rated (1) $ 2,075 $ 4,266 $ 273 $ — $ — $ — $ — $ 6,614 Pass 32,402 30,388 13,432 5,599 3,931 4,555 — 90,307 Special mention — — — — 585 284 — 869 Substandard — — 320 242 15 642 — 1,219 Total SBL non-real estate 34,477 34,654 14,025 5,841 4,531 5,481 — 99,009 SBL commercial mortgage Non-rated 10,600 — — — — — — 10,600 Pass 116,647 97,968 64,388 64,692 42,461 68,193 — 454,349 Special mention — — — 1,853 — 630 — 2,483 Substandard — — 141 — 834 589 — 1,564 Total SBL commercial mortgage 127,247 97,968 64,529 66,545 43,295 69,412 — 468,996 SBL construction Pass 3,153 11,650 9,712 2,964 — — — 27,479 Substandard — 2,676 — — — 710 — 3,386 Total SBL construction 3,153 14,326 9,712 2,964 — 710 — 30,865 . Direct lease financing Non-rated 73,424 30,900 8,245 1,153 429 108 — 114,259 Pass 254,063 129,763 71,043 38,038 13,722 4,291 — 510,920 Special mention — — 61 — — — — 61 Substandard 2,854 2,324 1,658 84 — — — 6,920 Total direct lease financing 330,341 162,987 81,007 39,275 14,151 4,399 — 632,160 SBLOC Non-rated — — — — — — 4,284 4,284 Pass — — — — — — 1,205,098 1,205,098 Total SBLOC — — — — — — 1,209,382 1,209,382 IBLOC Non-rated — — — — — — 555,219 555,219 Pass — — — — — — 567,868 567,868 Total IBLOC — — — — — — 1,123,087 1,123,087 Advisor financing Non-rated 3,318 909 — — — — — 4,227 Pass 68,078 64,498 35,665 — — — — 168,241 Total advisor financing 71,396 65,407 35,665 — — — — 172,468 Real estate bridge loans Pass 1,009,708 659,323 — — — — — 1,669,031 Total real estate bridge loans 1,009,708 659,323 — — — — — 1,669,031 Other loans Non-rated 4,374 29 37 — — 16,326 488 21,254 Pass 264 366 2,611 2,750 2,820 41,571 1,187 51,569 Special mention — — — — — 3,552 — 3,552 Substandard — — — — — 692 56 748 Total other loans (2) 4,638 395 2,648 2,750 2,820 62,141 1,731 77,123 Total $ 1,580,960 $ 1,035,060 $ 207,586 $ 117,375 $ 64,797 $ 142,143 $ 2,334,200 $ 5,482,121 Unamortized loan fees and costs — — — — — — — 4,732 Total $ 5,486,853 (1) Included in the SBL non real estate non-rated total of $ 6.6 million was $ 4.5 million of SBA PPP loans, which are guaranteed by the U.S. government. (2) Included in Other loans are $ 15.4 million of SBA loans purchased for CRA purposes as of December 31, 2022. These loans are classified as SBL in the Company’s loan table, which classifies loans by type, as opposed to risk characteristics.
Changes In Allowance For Loan And Lease Losses By Loan Category	September 30, 2023 SBL non-real estate SBL commercial mortgage SBL construction Direct lease financing SBLOC / IBLOC Advisor financing Real estate bridge loans Other loans Deferred fees and costs Total Beginning 1/1/2023 $ 5,028 $ 2,585 $ 565 $ 7,972 $ 1,167 $ 1,293 $ 3,121 $ 643 $ — $ 22,374 Charge-offs ( 871 ) — — ( 2,804 ) — — — ( 3 ) — ( 3,678 ) Recoveries 446 75 — 220 — — — 299 — 1,040 Provision (credit) (1) 1,250 19 ( 323 ) 3,583 ( 291 ) 203 335 ( 367 ) — 4,409 Ending balance $ 5,853 $ 2,679 $ 242 $ 8,971 $ 876 $ 1,496 $ 3,456 $ 572 $ — $ 24,145 Ending balance: Individually evaluated for expected credit loss $ 566 $ 419 $ 44 $ 774 $ 17 $ — $ — $ 11 $ — $ 1,831 Ending balance: Collectively evaluated for expected credit loss $ 5,287 $ 2,260 $ 198 $ 8,197 $ 859 $ 1,496 $ 3,456 $ 561 $ — $ 22,314 Loans: Ending balance $ 130,579 $ 547,107 $ 19,204 $ 670,208 $ 1,720,513 $ 199,442 $ 1,848,224 $ 55,800 $ 7,895 $ 5,198,972 Ending balance: Individually evaluated for expected credit loss $ 1,337 $ 2,945 $ 3,385 $ 3,351 $ 475 $ — $ — $ 3,919 $ — $ 15,412 Ending balance: Collectively evaluated for expected credit loss $ 129,242 $ 544,162 $ 15,819 $ 666,857 $ 1,720,038 $ 199,442 $ 1,848,224 $ 51,881 $ 7,895 $ 5,183,560 December 31, 2022 SBL non-real estate SBL commercial mortgage SBL construction Direct lease financing SBLOC / IBLOC Advisor financing Real estate bridge loans Other loans Deferred fees and costs Total Beginning 1/1/2022 $ 5,415 $ 2,952 $ 432 $ 5,817 $ 964 $ 868 $ 1,181 $ 177 $ — $ 17,806 Charge-offs ( 885 ) — — ( 576 ) — — — — — ( 1,461 ) Recoveries 140 — — 124 — — — 24 — 288 Provision (credit) (1) 358 ( 367 ) 133 2,607 203 425 1,940 442 — 5,741 Ending balance $ 5,028 $ 2,585 $ 565 $ 7,972 $ 1,167 $ 1,293 $ 3,121 $ 643 $ — $ 22,374 Ending balance: Individually evaluated for expected credit loss $ 525 $ 441 $ 153 $ 933 $ — $ — $ — $ 15 $ — $ 2,067 Ending balance: Collectively evaluated for expected credit loss $ 4,503 $ 2,144 $ 412 $ 7,039 $ 1,167 $ 1,293 $ 3,121 $ 628 $ — $ 20,307 Loans: Ending balance $ 108,954 $ 474,496 $ 30,864 $ 632,160 $ 2,332,469 $ 172,468 $ 1,669,031 $ 61,679 $ 4,732 $ 5,486,853 Ending balance: Individually evaluated for expected credit loss $ 1,374 $ 1,423 $ 3,386 $ 3,550 $ — $ — $ — $ 4,539 $ — $ 14,272 Ending balance: Collectively evaluated for expected credit loss $ 107,580 $ 473,073 $ 27,478 $ 628,610 $ 2,332,469 $ 172,468 $ 1,669,031 $ 57,140 $ 4,732 $ 5,472,581 September 30, 2022 SBL non-real estate SBL commercial mortgage SBL construction Direct lease financing SBLOC / IBLOC Advisor financing Real estate bridge loans Other loans Deferred fees and costs Total Beginning 1/1/2022 $ 5,415 $ 2,952 $ 432 $ 5,817 $ 964 $ 868 $ 1,181 $ 177 $ — $ 17,806 Charge-offs ( 861 ) — — ( 312 ) — — — — — ( 1,173 ) Recoveries 57 — — 108 — — — — — 165 Provision (credit) (1) 300 ( 794 ) ( 6 ) 682 220 396 1,602 491 — 2,891 Ending balance $ 4,911 $ 2,158 $ 426 $ 6,295 $ 1,184 $ 1,264 $ 2,783 668 $ — $ 19,689 Ending balance: Individually evaluated for expected credit loss $ 594 $ 222 $ 34 $ — $ — $ — $ — $ 13 $ — $ 863 Ending balance: Collectively evaluated for expected credit loss $ 4,317 $ 1,936 $ 392 $ 6,295 $ 1,184 $ 1,264 $ 2,783 $ 655 $ — $ 18,826 Loans: Ending balance $ 116,080 $ 429,865 $ 26,841 $ 599,796 $ 2,369,106 $ 168,559 $ 1,488,119 $ 64,980 $ 4,029 $ 5,267,375 Ending balance: Individually evaluated for expected credit loss $ 1,347 $ 1,423 $ 710 $ — $ — $ — $ — $ 4,442 $ — $ 7,922 Ending balance: Collectively evaluated for expected credit loss $ 114,733 $ 428,442 $ 26,131 $ 599,796 $ 2,369,106 $ 168,559 $ 1,488,119 $ 60,538 $ 4,029 $ 5,259,453 (1) The amount shown as the provision for credit losses for the period reflects the provision on credit losses for loans, while the consolidated statements of operations provision for credit losses includes provisions for unfunded commitments as follows: $ 393,000 for the nine months ended September 30, 2023, $ 1.4 million for the nine months ended September 30, 2022, and $ 1.4 million for full year 2022.
Schedule Of Net Charge-offs, Classified By Year Of The Loan Origination	As of September 30, 2023 2023 2022 2021 2020 2019 Prior Total SBL non-real estate Current period charge-offs $ — $ — $ — $ — $ — $ ( 871 ) $ ( 871 ) Current period recoveries — — — — — 446 446 Current period SBL non-real estate net charge-offs — — — — — ( 425 ) ( 425 ) SBL commercial mortgage Current period charge-offs — — — — — — — Current period recoveries — — — — — 75 75 Current period SBL commercial mortgage net charge-offs — — — — — 75 75 SBL construction Current period charge-offs — — — — — — — Current period recoveries — — — — — — — Current period SBL construction net charge-offs — — — — — — — Direct lease financing Current period charge-offs ( 114 ) ( 1,706 ) ( 756 ) ( 189 ) ( 39 ) — ( 2,804 ) Current period recoveries — 30 105 70 — 15 220 Current period direct lease financing net charge-offs ( 114 ) ( 1,676 ) ( 651 ) ( 119 ) ( 39 ) 15 ( 2,584 ) 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 — — — — — ( 3 ) ( 3 ) Current period recoveries — — — — — 299 299 Current period other loans net recoveries — — — — — 296 296 Total Current period charge-offs ( 114 ) ( 1,706 ) ( 756 ) ( 189 ) ( 39 ) ( 874 ) ( 3,678 ) Current period recoveries — 30 105 70 — 835 1,040 Current period net charge-offs $ ( 114 ) $ ( 1,676 ) $ ( 651 ) $ ( 119 ) $ ( 39 ) $ ( 39 ) $ ( 2,638 ) As of December 31, 2022 2022 2021 2020 2019 2018 Prior Total SBL non-real estate Current period charge-offs $ — $ — $ ( 17 ) $ — $ — $ ( 868 ) $ ( 885 ) Current period recoveries — — 2 — 8 130 140 Current period SBL non-real estate net charge-offs — — ( 15 ) — 8 ( 738 ) ( 745 ) 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 ( 93 ) ( 308 ) ( 150 ) ( 25 ) — — ( 576 ) Current period recoveries — 1 117 6 — — 124 Current period direct lease financing net charge-offs ( 93 ) ( 307 ) ( 33 ) ( 19 ) — — ( 452 ) 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 — — — — — 24 24 Current period other loans net charge-offs — — — — — 24 24 Total Current period charge-offs ( 93 ) ( 308 ) ( 167 ) ( 25 ) — ( 868 ) ( 1,461 ) Current period recoveries — 1 119 6 8 154 288 Current period net charge-offs $ ( 93 ) $ ( 307 ) $ ( 48 ) $ ( 19 ) $ 8 $ ( 714 ) $ ( 1,173 )
Delinquent Loans By Loan Category	September 30, 2023 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 $ 186 $ 389 $ 358 $ 1,256 $ 2,189 $ 128,390 $ 130,579 SBL commercial mortgage — 1 — 2,945 2,946 544,161 547,107 SBL construction — — — 3,385 3,385 15,819 19,204 Direct lease financing 3,021 1,672 207 3,351 8,251 661,957 670,208 SBLOC / IBLOC 11,947 2,691 75 475 15,188 1,705,325 1,720,513 Advisor financing — — — — — 199,442 199,442 Real estate bridge loans — — — — — 1,848,224 1,848,224 Other loans 302 40 37 3,688 4,067 51,733 55,800 Unamortized loan fees and costs — — — — — 7,895 7,895 $ 15,456 $ 4,793 $ 677 $ 15,100 $ 36,026 $ 5,162,946 $ 5,198,972 December 31, 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 $ 1,312 $ 543 $ 346 $ 1,249 $ 3,450 $ 105,504 $ 108,954 SBL commercial mortgage 1,853 5 297 1,423 3,578 470,918 474,496 SBL construction — — — 3,386 3,386 27,478 30,864 Direct lease financing 4,035 2,053 539 3,550 10,177 621,983 632,160 SBLOC / IBLOC 14,782 343 2,869 — 17,994 2,314,475 2,332,469 Advisor financing — — — — — 172,468 172,468 Real estate bridge loans — — — — — 1,669,031 1,669,031 Other loans 330 90 3,724 748 4,892 56,787 61,679 Unamortized loan fees and costs — — — — — 4,732 4,732 $ 22,312 $ 3,034 $ 7,775 $ 10,356 $ 43,477 $ 5,443,376 $ 5,486,853
Scheduled Undiscounted Cash Flows Of Direct Financing Leases	Remaining 2023 $ 48,771 2024 176,589 2025 152,797 2026 92,555 2027 52,873 2028 and thereafter 17,456 Total undiscounted cash flows 541,041 Residual value (1) 200,487 Difference between undiscounted cash flows and discounted cash flows ( 71,320 ) Present value of lease payments recorded as lease receivables $ 670,208 (1) Of the $ 200,487,000 , $ 33,680,000 is not guaranteed by the lessee or other guarantors.

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	9 Months Ended
	Sep. 30, 2023
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Carrying Amount And Estimated Fair Value Of Assets And Liabilities	September 30, 2023 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 $ 756,636 $ 756,636 $ — $ 738,033 $ 18,603 FHLB, ACBB, and Federal Reserve Bank stock 20,157 20,157 — — 20,157 Commercial loans, at fair value 379,603 379,603 — — 379,603 Loans, net of deferred loan fees and costs 5,198,972 5,156,653 — — 5,156,653 Interest rate swaps, asset 427 427 — 427 — Demand and interest checking 6,455,043 6,455,043 — 6,455,043 — Savings and money market 49,428 49,428 — 49,428 — Senior debt 95,771 93,765 — 93,765 — Subordinated debentures 13,401 10,583 — — 10,583 Securities sold under agreements to repurchase 42 42 42 — — December 31, 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 $ 766,016 $ 766,016 $ — $ 745,993 $ 20,023 FHLB, ACBB, and Federal Reserve Bank stock 12,629 12,629 — — 12,629 Commercial loans, at fair value 589,143 589,143 — — 589,143 Loans, net of deferred loan fees and costs 5,486,853 5,462,948 — — 5,462,948 Interest rate swaps, asset 408 408 — 408 — Demand and interest checking 6,559,617 6,559,617 — 6,559,617 — Savings and money market 140,496 140,496 — 140,496 — Time deposits 330,000 330,000 — 330,000 — Senior debt 99,050 93,871 — 93,871 — Subordinated debentures 13,401 10,067 — — 10,067 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 September 30, 2023 December 31, 2022 September 30, 2023 December 31, 2022 Beginning balance $ 20,023 $ 19,031 $ 589,143 $ 1,388,416 Transfers to OREO — — ( 737 ) ( 61,580 ) Total net gains (losses) (realized/unrealized) Included in earnings — — 4,152 12,570 Included in other comprehensive income ( 1,420 ) 992 — — Purchases, issuances, sales and settlements Issuances — — 105,192 66,067 Settlements — — ( 318,147 ) ( 816,330 ) Ending balance $ 18,603 $ 20,023 $ 379,603 $ 589,143 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. $ ( 1,420 ) $ — $ ( 1,323 ) $ ( 3,492 ) 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) Assets held-for-sale from discontinued operations September 30, 2023 December 31, 2022 Beginning balance $ — $ 3,268 Settlements — ( 3,268 ) Ending balance $ — $ — 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. $ — $ —
Schedule Of Other Real Estate Owned	September 30, 2023 December 31, 2022 Beginning balance $ 21,210 $ 18,873 Transfer from commercial loans, at fair value 737 — Writedowns ( 1,147 ) — Sales ( 2,044 ) ( 2,343 ) Transfers from commercial loans, at fair value — 4,680 Ending balance $ 18,756 $ 21,210
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 September 30, 2023 (Level 1) (Level 2) (Level 3) Investment securities, available-for-sale U.S. Government agency securities $ 33,027 $ — $ 33,027 $ — Asset-backed securities 331,498 — 331,498 — Obligations of states and political subdivisions 46,350 — 46,350 — Residential mortgage-backed securities 160,041 — 160,041 — Collateralized mortgage obligation securities 35,592 — 35,592 — Commercial mortgage-backed securities 143,848 — 131,525 12,323 Corporate debt securities 6,280 — — 6,280 Total investment securities, available-for-sale 756,636 — 738,033 18,603 Commercial loans, at fair value 379,603 — — 379,603 Interest rate swaps, asset 427 — 427 — $ 1,136,666 $ — $ 738,460 $ 398,206 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, 2022 (Level 1) (Level 2) (Level 3) Investment securities, available-for-sale U.S. Government agency securities $ 28,381 $ — $ 28,381 $ — Asset-backed securities 334,009 — 334,009 — Obligations of states and political subdivisions 47,510 — 47,510 — Residential mortgage-backed securities 139,820 — 139,820 — Collateralized mortgage obligation securities 41,783 — 41,783 — Commercial mortgage-backed securities 166,813 — 154,490 12,323 Corporate debt securities 7,700 — — 7,700 Total investment securities, available-for-sale 766,016 — 745,993 20,023 Commercial loans, at fair value 589,143 — — 589,143 Interest rate swaps, asset 408 — 408 — $ 1,355,567 $ — $ 746,401 $ 609,166
Fair Value Inputs, Assets, Quantitative Information	Level 3 instruments only Weighted Fair value at Range at average at September 30, 2023 Valuation techniques Unobservable inputs September 30, 2023 September 30, 2023 Commercial mortgage-backed investment security (1) $ 12,323 Discounted cash flow Discount rate 13.20 % 13.20 % Insurance liquidating trust preferred security (2) 6,280 Discounted cash flow Discount rate 15.50 % 15.50 % FHLB, ACBB, and Federal Reserve Bank stock 20,157 Cost N/A N/A N/A Loans, net of deferred loan fees and costs (3) 5,156,653 Discounted cash flow Discount rate 7.40 %- 13.00 % 8.43 % Commercial - SBA (4) 126,543 Discounted cash flow Discount rate 7.32 % 7.32 % Non-SBA commercial real estate - fixed (5) 124,802 Discounted cash flow Discount rate 8.58 %- 12.72 % 8.95 % Non-SBA commercial real estate - floating (6) 128,258 Discounted cash flow Discount rate 9.80 %- 17.30 % 14.02 % Commercial loans, at fair value 379,603 Subordinated debentures (7) 10,583 Discounted cash flow Discount rate 12.00 % 12.00 % OREO (8) 18,756 Appraised value N/A N/A N/A Level 3 instruments only Weighted Fair value at Range at average at December 31, 2022 Valuation techniques Unobservable inputs December 31, 2022 December 31, 2022 Commercial mortgage-backed investment security $ 12,323 Discounted cash flow Discount rate 12.71 % 12.71 % Insurance liquidating trust preferred security 7,700 Discounted cash flow Discount rate 11.50 % 11.50 % FHLB, ACBB, and Federal Reserve Bank stock 12,629 Cost N/A N/A N/A Loans, net of deferred loan fees and costs 5,462,948 Discounted cash flow Discount rate 5.65 % - 11.00 % 6.86 % Commercial - SBA 146,717 Discounted cash flow Discount rate 5.57 %- 6.25 % 6.17 % Non-SBA commercial real estate - fixed 28,695 Discounted cash flow and appraisal Discount rate 8.36 %- 11.65 % 10.31 % Non-SBA commercial real estate - floating 413,731 Discounted cash flow Discount rate 7.07 %- 17.20 % 7.90 % Commercial loans, at fair value 589,143 Subordinated debentures 10,067 Discounted cash flow Discount rate 11.50 % 11.50 % OREO 21,210 Appraised value N/A N/A N/A
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 September 30, 2023 (Level 1) (Level 2) (Level 3) Collateral dependent loans (1) $ 13,581 $ — $ — $ 13,581 OREO 18,756 — — 18,756 Intangible assets 1,751 — — 1,751 $ 34,088 $ — $ — $ 34,088 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, 2022 (Level 1) (Level 2) (Level 3) Collateral dependent loans (1) $ 12,205 $ — $ — $ 12,205 OREO 21,210 — — 21,210 Intangible assets 2,049 — — 2,049 $ 35,464 $ — $ — $ 35,464 (1) The method of valuation approach for the loans evaluated for an allowance for credit losses on an individual loan basis and also for OREO 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)	9 Months Ended
	Sep. 30, 2023
Derivatives [Abstract]
Summary Of Derivatives	September 30, 2023 Maturity date Notional amount Interest rate paid Interest rate received Fair value December 23, 2025 6,800 2.16 % 5.66 % 427 Total $ 6,800 $ 427

Other Identifiable Intangible_2

Other Identifiable Intangible Assets (Tables)	9 Months Ended
	Sep. 30, 2023
Other Identifiable Intangible Assets [Abstract]
Schedule Of Gross Carrying Value And Accumulated Amortization	September 30, December 31, 2023 2022 Gross Gross Carrying Accumulated Carrying Accumulated Amount Amortization Amount Amortization (Dollars in thousands) Customer list intangibles $ 4,093 $ 2,740 $ 4,093 $ 2,442 Goodwill 263 — 263 — Trade Name 135 — 135 — Total $ 4,491 $ 2,740 $ 4,491 $ 2,442

Regulatory Matters (Tables)

Regulatory Matters (Tables)	9 Months Ended
	Sep. 30, 2023
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 September 30, 2023 The Bancorp, Inc. 10.92 % 15.53 % 16.04 % 15.53 % The Bancorp Bank, National Association 12.13 % 17.26 % 17.77 % 17.26 % "Well capitalized" institution (under federal regulations-Basel III) 5.00 % 8.00 % 10.00 % 6.50 % As of December 31, 2022 The Bancorp, Inc. 9.63 % 13.40 % 13.87 % 13.40 % The Bancorp Bank, National Association 10.73 % 14.95 % 15.42 % 14.95 % "Well capitalized" institution (under federal regulations-Basel III) 5.00 % 8.00 % 10.00 % 6.50 %

Segment Financials (Tables)

Segment Financials (Tables)	9 Months Ended
	Sep. 30, 2023
Segment Financials [Abstract]
Schedule Of Segment Financials	For the three months ended September 30, 2023 Specialty finance Payments Corporate Total (Dollars in thousands) Interest income $ 109,728 $ 54 $ 19,186 $ 128,968 Interest allocation ( 33,548 ) 37,748 ( 4,200 ) — Interest expense 1,118 37,186 1,782 40,086 Net interest income 75,062 616 13,204 88,882 Provision for credit losses 1,752 — — 1,752 Non-interest income 2,661 24,101 18 26,780 Non-interest expense 20,980 19,033 7,446 47,459 Income before taxes 54,991 5,684 5,776 66,451 Income tax expense — — 16,314 16,314 Net income (loss) $ 54,991 $ 5,684 $ ( 10,538 ) $ 50,137 For the three months ended September 30, 2022 Specialty finance Payments Corporate Total (Dollars in thousands) Interest income $ 75,041 $ 34 $ 8,846 $ 83,921 Interest allocation ( 17,747 ) 17,154 593 — Interest expense 940 13,981 4,341 19,262 Net interest income 56,354 3,207 5,098 64,659 Provision of credit losses 822 — — 822 Non-interest income 1,952 21,440 34 23,426 Non-interest expense 18,292 17,348 9,190 44,830 Income (loss) before taxes 39,192 7,299 ( 4,058 ) 42,433 Income tax expense — — 11,829 11,829 Net income (loss) $ 39,192 $ 7,299 $ ( 15,887 ) $ 30,604 For the nine months ended September 30, 2023 Specialty finance Payments Corporate Total (Dollars in thousands) Interest income $ 321,707 $ 94 $ 55,633 $ 377,434 Interest allocation ( 98,805 ) 108,227 ( 9,422 ) — Interest expense 3,901 102,353 9,287 115,541 Net interest income 219,001 5,968 36,924 261,893 Provision for credit losses 4,016 — — 4,016 Non-interest income 10,437 74,269 399 85,105 Non-interest expense 63,528 56,339 25,565 145,432 Income before taxes 161,894 23,898 11,758 197,550 Income tax expense — — 49,282 49,282 Net income (loss) $ 161,894 $ 23,898 $ ( 37,524 ) $ 148,268 For the nine months ended September 30, 2022 Specialty finance Payments Corporate Total (Dollars in thousands) Interest income $ 179,700 $ 89 $ 21,596 $ 201,385 Interest allocation ( 28,300 ) 28,565 ( 265 ) — Interest expense 1,429 19,989 7,886 29,304 Net interest income 149,971 8,665 13,445 172,081 Provision for credit losses 4,331 — — 4,331 Non-interest income 11,496 64,524 3,923 79,943 Non-interest expense 53,071 51,529 21,427 126,027 Income before taxes 104,065 21,660 ( 4,059 ) 121,666 Income tax expense — — 31,694 31,694 Net income (loss) $ 104,065 $ 21,660 $ ( 35,753 ) $ 89,972 September 30, 2023 Specialty finance Payments Corporate Total (Dollars in thousands) Total assets $ 5,550,608 $ 49,400 $ 1,865,759 $ 7,465,767 Total liabilities $ 225,314 $ 6,204,051 $ 262,714 $ 6,692,079 December 31, 2022 Specialty finance Payments Corporate Total (Dollars in thousands) Total assets $ 6,042,765 $ 57,894 $ 1,802,341 $ 7,903,000 Total liabilities $ 321,335 $ 6,101,539 $ 786,095 $ 7,208,969

Organization And Nature Of Op_2

Organization And Nature Of Operations (Details)	Sep. 30, 2023 item
Organization And Nature Of Operations [Abstract]
Number of specialty lending lines	2

Stock-Based Compensation (Narra

Stock-Based Compensation (Narrative) (Details) $ / shares in Units, $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2023 USD ($) item	Sep. 30, 2022 USD ($)	Sep. 30, 2023 USD ($) item $ / shares shares	Sep. 30, 2022 USD ($) $ / shares shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of stock-based compensation plans | item	2		2
Options exercised and vested in period, total intrinsic value			16,800,000	14,700,000
Unrecognized compensation cost related to unvested awards under share-based plans | $	$ 19.4		$ 19.4
Cost expected to be recognized over a weighted average period			1 year 6 months
Share-based Payment Arrangement, Expense | $	$ 2.8	$ 2.1	$ 8.7	$ 5.6
Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted (in shares)			547,556	260,693
Granted (in dollars per share) | $ / shares			$ 35	$ 28.61
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)			514,785	219,311
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)			32,771	41,382
Stock Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted (in shares)			57,573	100,000
Options Granted (in dollars per share) | $ / shares			$ 17.37	$ 14.01
Vesting period			4 years	4 years
Stock option exercised (in shares)			13,158	35,318
Restricted Stock Units And Stock Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Awards, vested in period, fair value | $			$ 6.4	$ 6

Stock-Based Compensation (Summa

Stock-Based Compensation (Summary Of Status Of Company's Equity Compensations Plans) (Details) - Stock Options [Member] - USD ($)	9 Months Ended		12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Shares
Outstanding, beginning of period (in shares)	580,104
Granted (in shares)	57,573	100,000
Exercised (in shares)	(13,158)	(35,318)
Forfeited (in shares)	(1,842)
Outstanding, end of period (in shares)	622,677		580,104
Exercisable, end of period (in shares)	365,104
Weighted average exercise price
Outstanding, beginning of period (in dollars per share)	$ 13.25
Granted (in dollars per share)	35.17
Exercised (in dollars per share)	10.45
Outstanding, end of period (in dollars per share)	15.35		$ 13.25
Exercisable, end of period (in dollars per share)	$ 10.41
Weighted-average remaining contractual term (years)
Granted	9 years 4 months 13 days
Outstanding	7 years 1 month 24 days		7 years 5 months 23 days
Exercisable, end of period	6 years 7 months 17 days
Aggregate intrinsic value
Outstanding, beginning of period	$ 8,968,660
Granted
Exercised	278,450
Expired
Forfeited
Outstanding, end of period	11,964,147		$ 8,968,660
Exercisable, end of period	$ 8,793,897

Stock-Based Compensation (Sum_2

Stock-Based Compensation (Summary Of Restricted Stock Units) (Details) - Restricted Stock Units (RSUs) [Member] - $ / shares	9 Months Ended		12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Shares [Roll Forward]
Outstanding, beginning of period (in shares)	671,696
Granted (in shares)	547,556	260,693
Vested (in shares)	(456,991)
Forfeited (in shares)	(2,511)
Outstanding, end of period (in shares)	759,750		671,696
Weighted-average grant date fair value
Outstanding, beginning of period (in dollars per share)	$ 17.78
Granted (in dollars per share)	35	$ 28.61
Vested (in dollars per share)	13.80
Forfeited (in dollars per share)	32.64
Outstanding, end of period (in dollars per share)	$ 32.54		$ 17.78
Average remaining contractual term (years) [Abstract]
Average remaining contractual term (years), Granted	2 years 3 months 3 days
Average remaining contractual term (years), Outstanding	1 year 10 months 28 days		1 year

Stock-Based Compensation (Fair

Stock-Based Compensation (Fair Value Of Grant On Date Of Grant Using The Black-Scholes Options Pricing Model) (Details)	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Stock-Based Compensation [Abstract]
Risk-free interest rate (in hundredths)	3.67%	1.94%
Expected dividend yield (in hundredths)
Expected volatility (in hundredths)	45.21%	45.10%
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		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Minimum exercisable prices (in dollars per share)	$ 6.87	$ 6.87	$ 6.87	$ 6.87
Maximum exercisable prices (in dollars per share)	$ 18.81	$ 10.45	$ 18.81	$ 10.45
Anti-dilutive shares not included in earnings per share calculation	157,573	200,000	157,573	200,000
Exercise Price Range One [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Stock options, outstanding, exercisable range	465,104	407,604	465,104	407,604
Exercise Price Range Two [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Stock options, outstanding, exercisable range		407,604		407,604

Earnings Per Share (Earnings Pe

Earnings Per Share (Earnings Per Share) (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Income (numerator) [Abstract]
Net earnings available to common shareholders	$ 50,137	$ 30,604	$ 148,268	$ 89,972
Diluted earnings (loss) per share, Net income (loss) available to common shareholders	$ 50,137	$ 30,604	$ 148,268	$ 89,972
Shares (denominator) [Abstract]
Basic earnings (loss) per share, Net income (loss) available to common shareholders (in shares)	54,175,184	56,429,425	54,828,547	56,782,524
Effect of dilutive securities, Common stock options and restricted stock units (in shares)	563,426	578,799	507,807	728,462
Diluted earnings (loss) per share, Net income (loss) available to common shareholders (in shares)	54,738,610	57,008,224	55,336,354	57,510,986
Per share amount [Abstract]
Net income per share - basic	$ 0.93	$ 0.54	$ 2.70	$ 1.58
Effect of dilutive securities, Common stock options and restricted stock units (in dollars per share)	(0.01)		(0.02)	(0.02)
Net income per share - diluted	$ 0.92	$ 0.54	$ 2.68	$ 1.56

Investment Securities (Narrativ

Investment Securities (Narrative) (Details)	3 Months Ended	9 Months Ended	12 Months Ended
	Dec. 31, 2023 USD ($)	Sep. 30, 2023 USD ($) security	Dec. 31, 2022 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		$ 20,200,000	$ 12,600,000
Investment securities pledged as collateral		0	0
Gross gains on sales of securities		0	0
Gross losses on sales of securities		4,000	6,000
Required Federal Reserve stock purchase		$ 11,000,000
Number of securities with impairment that is other-than-temporary | security		0
Interest Income		$ (197,000)
Insurance Liquidating Trust Preferred Security [Member]
Debt Securities, Available-for-sale, Allowance for Credit Loss [Line Items]
Additional Interest		$ 210,000
Forecast [Member] | Insurance Liquidating Trust Preferred Security [Member]
Debt Securities, Available-for-sale, Allowance for Credit Loss [Line Items]
Principal Amount	$ 10,000,000
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		$ 10,000,000
Fair value		6,300,000
Atlantic Central Bankers Bank [Member]
Debt Securities, Available-for-sale, Allowance for Credit Loss [Line Items]
Investment stock amount		$ 40,000	$ 40,000

Investment Securities (Schedule

Investment Securities (Schedule Of Investment Securities Classified As Available-for-sale And Held-to-maturity) (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Available-for-sale [Abstract]
Total	$ 800,067	$ 806,942
Gross unrealized gains	101	217
Gross unrealized losses	(43,532)	(41,143)
Investment securities available-for-sale	756,636	766,016
U.S. Government Agency Securities [Member]
Available-for-sale [Abstract]
Total	35,698	29,859
Gross unrealized gains	6	17
Gross unrealized losses	(2,677)	(1,495)
Investment securities available-for-sale	33,027	28,381
Asset-backed Securities [Member]
Available-for-sale [Abstract]
Total	334,517	343,885
Gross unrealized losses	(3,019)	(9,876)
Investment securities available-for-sale	331,498	334,009
Federally Insured Student Loan Securities [Member]
Available-for-sale [Abstract]
Total	6,581	8,488
Gross unrealized losses	(53)	(144)
Investment securities available-for-sale	6,528	8,344
Collateralized Loan Obligations Securities [Member]
Available-for-sale [Abstract]
Total	327,936	335,397
Gross unrealized losses	(2,966)	(9,732)
Investment securities available-for-sale	324,970	325,665
Tax-exempt Obligations Of States And Political Subdivisions [Member]
Available-for-sale [Abstract]
Total	4,860	3,560
Gross unrealized losses	(227)	(61)
Investment securities available-for-sale	4,633	3,499
Taxable Obligations Of States And Political Subdivisions [Member]
Available-for-sale [Abstract]
Total	43,351	45,668
Gross unrealized gains	10	52
Gross unrealized losses	(1,644)	(1,709)
Investment securities available-for-sale	41,717	44,011
Residential Mortgage-backed Securities [Member]
Available-for-sale [Abstract]
Total	175,122	150,135
Gross unrealized gains	85	148
Gross unrealized losses	(15,166)	(10,463)
Investment securities available-for-sale	160,041	139,820
Collateralized Mortgage Obligation Securities [Member]
Available-for-sale [Abstract]
Total	37,709	43,858
Gross unrealized losses	(2,117)	(2,075)
Investment securities available-for-sale	35,592	41,783
Commercial Mortgage-backed Securities [Member]
Available-for-sale [Abstract]
Total	158,810	179,977
Gross unrealized losses	(14,962)	(13,164)
Investment securities available-for-sale	143,848	166,813
Corporate Debt Securities [Member]
Available-for-sale [Abstract]
Total	10,000	10,000
Gross unrealized losses	(3,720)	(2,300)
Investment securities available-for-sale	$ 6,280	$ 7,700

Investment Securities (Amortize

Investment Securities (Amortized Cost And Fair Value Of Investment Securities By Contractual Maturity) (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Available-for-sale, Amortized cost [Abstract]
Due before one year	$ 24,466
Due after one year through five years	132,922
Due after five years through ten years	297,513
Due after ten years	345,166
Total	800,067	$ 806,942
Available-for-sale, Fair value [Abstract]
Due before one year	23,993
Due after one year through five years	126,149
Due after five years through ten years	287,643
Due after ten years	318,851
Total investment securities, available-for-sale	$ 756,636	$ 766,016

Investment Securities (Availabl

Investment Securities (Available-for-sale And Held-to-maturity Securities, Continuous Unrealized Loss Position) (Details) $ in Thousands	Sep. 30, 2023 USD ($) security	Dec. 31, 2022 USD ($) security
Available-for-sale, continuous unrealized loss position [Abstract]
Number of securities | security	301	298
Available-for-sale, continuous unrealized loss position, Fair Value [Abstract]
Less than 12 months, Fair Value	$ 51,786	$ 456,764
12 months or longer, Fair Value	691,699	289,070
Total, Fair Value	743,485	745,834
Available-for-sale, continuous unrealized loss position, Unrealized losses [Abstract]
Less than 12 months, Unrealized losses	(4,029)	(22,196)
12 months or longer, Unrealized losses	(39,503)	(18,947)
Total, Unrealized losses	$ (43,532)	$ (41,143)
U.S. Government Agency Securities [Member]
Available-for-sale, continuous unrealized loss position [Abstract]
Number of securities | security	15	12
Available-for-sale, continuous unrealized loss position, Fair Value [Abstract]
Less than 12 months, Fair Value	$ 14,220	$ 19,523
12 months or longer, Fair Value	17,551	2,269
Total, Fair Value	31,771	21,792
Available-for-sale, continuous unrealized loss position, Unrealized losses [Abstract]
Less than 12 months, Unrealized losses	(1,007)	(1,461)
12 months or longer, Unrealized losses	(1,670)	(34)
Total, Unrealized losses	$ (2,677)	$ (1,495)
Asset-backed Securities [Member]
Available-for-sale, continuous unrealized loss position [Abstract]
Number of securities | security	55	55
Available-for-sale, continuous unrealized loss position, Fair Value [Abstract]
Less than 12 months, Fair Value		$ 125,938
12 months or longer, Fair Value	$ 331,498	208,071
Total, Fair Value	331,498	334,009
Available-for-sale, continuous unrealized loss position, Unrealized losses [Abstract]
Less than 12 months, Unrealized losses		(3,027)
12 months or longer, Unrealized losses	(3,019)	(6,849)
Total, Unrealized losses	$ (3,019)	$ (9,876)
Tax-exempt Obligations Of States And Political Subdivisions [Member]
Available-for-sale, continuous unrealized loss position [Abstract]
Number of securities | security	6	4
Available-for-sale, continuous unrealized loss position, Fair Value [Abstract]
Less than 12 months, Fair Value	$ 2,831	$ 3,499
12 months or longer, Fair Value	1,802
Total, Fair Value	4,633	3,499
Available-for-sale, continuous unrealized loss position, Unrealized losses [Abstract]
Less than 12 months, Unrealized losses	(134)	(61)
12 months or longer, Unrealized losses	(93)
Total, Unrealized losses	$ (227)	$ (61)
Taxable Obligations Of States And Political Subdivisions [Member]
Available-for-sale, continuous unrealized loss position [Abstract]
Number of securities | security	25	26
Available-for-sale, continuous unrealized loss position, Fair Value [Abstract]
Less than 12 months, Fair Value		$ 39,710
12 months or longer, Fair Value	$ 38,957
Total, Fair Value	38,957	39,710
Available-for-sale, continuous unrealized loss position, Unrealized losses [Abstract]
Less than 12 months, Unrealized losses		(1,709)
12 months or longer, Unrealized losses	(1,644)
Total, Unrealized losses	$ (1,644)	$ (1,709)
Residential Mortgage-backed Securities [Member]
Available-for-sale, continuous unrealized loss position [Abstract]
Number of securities | security	138	135
Available-for-sale, continuous unrealized loss position, Fair Value [Abstract]
Less than 12 months, Fair Value	$ 34,735	$ 101,685
12 months or longer, Fair Value	116,171	28,843
Total, Fair Value	150,906	130,528
Available-for-sale, continuous unrealized loss position, Unrealized losses [Abstract]
Less than 12 months, Unrealized losses	(2,888)	(6,198)
12 months or longer, Unrealized losses	(12,278)	(4,265)
Total, Unrealized losses	$ (15,166)	$ (10,463)
Collateralized Mortgage Obligation Securities [Member]
Available-for-sale, continuous unrealized loss position [Abstract]
Number of securities | security	21	22
Available-for-sale, continuous unrealized loss position, Fair Value [Abstract]
Less than 12 months, Fair Value		$ 41,456
12 months or longer, Fair Value	$ 35,592	327
Total, Fair Value	35,592	41,783
Available-for-sale, continuous unrealized loss position, Unrealized losses [Abstract]
Less than 12 months, Unrealized losses		(2,057)
12 months or longer, Unrealized losses	(2,117)	(18)
Total, Unrealized losses	$ (2,117)	$ (2,075)
Commercial Mortgage-backed Securities [Member]
Available-for-sale, continuous unrealized loss position [Abstract]
Number of securities | security	40	43
Available-for-sale, continuous unrealized loss position, Fair Value [Abstract]
Less than 12 months, Fair Value		$ 124,953
12 months or longer, Fair Value	$ 143,848	41,860
Total, Fair Value	143,848	166,813
Available-for-sale, continuous unrealized loss position, Unrealized losses [Abstract]
Less than 12 months, Unrealized losses		(7,683)
12 months or longer, Unrealized losses	(14,962)	(5,481)
Total, Unrealized losses	$ (14,962)	$ (13,164)
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	$ 6,280	$ 7,700
Total, Fair Value	6,280	7,700
Available-for-sale, continuous unrealized loss position, Unrealized losses [Abstract]
12 months or longer, Unrealized losses	(3,720)	(2,300)
Total, Unrealized losses	$ (3,720)	$ (2,300)

Loans (Narrative) (Details)

Loans (Narrative) (Details)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2023 USD ($)	Sep. 30, 2022 USD ($)	Sep. 30, 2023 USD ($) loan item	Sep. 30, 2022 USD ($)	Dec. 31, 2022 USD ($) loan	Dec. 31, 2020 USD ($) item	Dec. 31, 2021 USD ($)
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans available for sale, unpaid principal amount	$ 381,900,000		$ 381,900,000
Gains (losses) recognized from changes in fair value			(1,700,000)	$ (5,300,000)
Changes in fair value gain (loss) of loans, credit weaknesses amount			(365,000)	(6,400,000)
Loans Receivable, Gross	5,191,077,000		5,191,077,000		$ 5,482,121,000
Number of securities securitized | item						6
Financing Receivable Troubled Debt Restructuring Monthly Payment Decrease From Modification			2,200
CECL Adjustment			1,700,000
CECL Model Decrease From Changes In Estimated Average Lives			2,500,000
CECL model increase from an elevation to respective moderate-high and moderate risk levels for leasing economic and collateral factors			794,000
Other real estate owned	18,756,000		$ 18,756,000		$ 21,210,000		$ 18,873,000
Number of troubled debt restructured loans | loan			9		11
Provision for credit losses	1,752,000	$ 822,000	$ 4,016,000	4,331,000
Interest which would have been earned on loans classified as non-accrual			621,000	133,000
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
Troubled debt restructured loans balance			5,160,000		5,275,000
Financing receivable, troubled debt restructured loans, reserves	579,000		579,000		637,000
Assets	7,465,767,000		7,465,767,000		7,903,000,000
Purchase of lease receivables			2,000,000
Payments To Acquire Small Business Lease Receivables			43,200,000
Remaining balance of PPP loan reimbursed	2,300,000		2,300,000
Foreclosed property	20,900,000		20,900,000
Loans past due 90 days or more and still accruing	677,000		677,000		7,775,000
Total non-accrual loans	15,100,000		15,100,000		10,356,000
Total loans, gross	5,191,077,000		5,191,077,000		5,482,121,000
Allowance for credit losses on off-balance sheet credit	2,400,000		2,400,000		2,800,000
Allowance for credit loss	24,145,000	19,689,000	24,145,000	19,689,000	22,374,000		17,806,000
Charge-offs			3,678,000	1,173,000	1,461,000
Federal Reserve Bank Advances [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance against these lines	0		0
Federal Reserve Bank Advances [Member] | Asset Pledged as Collateral without Right [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans Receivable, Gross	2,550,000,000		2,550,000,000
Federal Home Loan Bank Advances [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance against these lines	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	1,100,000,000		1,100,000,000
Payment Deferral [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Troubled debt restructured loans balance			$ 156,000
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
Assets	12,100,000		12,100,000
Remaining Principal Amount To Be Repaid On Securities	3,300,000		3,300,000
Collateralized amount	15,900,000		15,900,000
Debt Instrument, Collateral Amount	33,000,000		33,000,000
Suburban Office Loan [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans Receivable, Gross	24,500,000		24,500,000
Retail Facility [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans Receivable, Gross	16,300,000		16,300,000
SBL Commercial Mortgage [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans Receivable, Gross	542,380,000		$ 542,380,000		$ 468,996,000
Number of troubled debt restructured loans | loan			1		1
Nonaccrual loans, Income Reversed			$ 89,000
Troubled debt restructured loans balance			834,000		$ 834,000
Total non-accrual loans	2,945,000		2,945,000		1,423,000
Total loans, gross	547,107,000		547,107,000		474,496,000
Allowance for credit loss	2,679,000	2,158,000	2,679,000	2,158,000	2,585,000		2,952,000
SBL Construction [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans Receivable, Gross	19,204,000		19,204,000		30,865,000
Total non-accrual loans	3,385,000		3,385,000		3,386,000
Total loans, gross	19,204,000		19,204,000		30,864,000
Allowance for credit loss	242,000	426,000	242,000	426,000	565,000		432,000
SBL Loan - PPP, Including Other Institutions [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans Receivable, Gross	4,000,000		4,000,000
SBLOC [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Gains (losses) recognized from changes in fair value						$ 0
Loans Receivable, Gross	1,007,922,000		1,007,922,000		1,209,382,000
Advisor Financing [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans Receivable, Gross	199,442,000		199,442,000		172,468,000
Total loans, gross	199,442,000		$ 199,442,000		172,468,000
Loan Amount, Loan-To-Value Ratio			70%
Allowance for credit loss	1,496,000	1,264,000	$ 1,496,000	1,264,000	1,293,000		868,000
Charge-offs
SBA Non Real Estate And Leasing [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, troubled debt restructured loans, reserves	1,800,000		1,800,000
Allowance for credit loss	10,700,000		10,700,000
Charge-offs			10,700,000
SBA Commercial Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Nonaccrual loans, Income Reversed				139,000
SBL Non-Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans Receivable, Gross	123,190,000		$ 123,190,000		$ 99,009,000
Number of loans modified | item			1
Number of troubled debt restructured loans | loan			6		8
Nonaccrual loans, Income Reversed			$ 10,000	69,000
Troubled debt restructured loans balance			543,000		$ 650,000
Total non-accrual loans	1,256,000		1,256,000		1,249,000
Total loans, gross	130,579,000		130,579,000		108,954,000
Allowance for credit loss	5,853,000	4,911,000	5,853,000	4,911,000	5,028,000		5,415,000
Charge-offs			871,000	861,000	885,000
SBL Non-Real Estate [Member] | Payment Deferral [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Troubled debt restructured loans balance			156,000
Direct Lease Financing [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans Receivable, Gross	670,208,000		670,208,000		632,160,000
Nonaccrual loans, Income Reversed			71,000
Total non-accrual loans	3,351,000		3,351,000		3,550,000
Total loans, gross	670,208,000		670,208,000		632,160,000
Allowance for credit loss	8,971,000	6,295,000	8,971,000	6,295,000	7,972,000		5,817,000
Charge-offs			2,804,000	312,000	576,000
Legacy Commercial Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Nonaccrual loans, Income Reversed			89,000
IBLOC [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans Receivable, Gross	712,591,000		712,591,000		1,123,087,000
Nonaccrual loans, Income Reversed			13,000
Total non-accrual loans	475,000		475,000
Total loans, gross	712,600,000		712,600,000		1,120,000,000
Real Estate Bridge Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans Receivable, Gross	1,848,224,000		1,848,224,000		1,669,031,000
Total loans, gross	1,848,224,000		1,848,224,000		1,669,031,000
Allowance for credit loss	3,456,000	$ 2,783,000	3,456,000	$ 2,783,000	3,121,000		$ 1,181,000
Leasing And Small Business Loan [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Provision for credit losses			1,800,000
Charge-offs			922,000
Commercial Loan [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, amortized cost	379,600,000		379,600,000
SBA Loan [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans held for sale	379,600,000		379,600,000
Loans, amortized cost	253,100,000		253,100,000
Receivables Acquired with Deteriorated Credit Quality [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans acquired with deteriorated credit quality	0		0		0
Estimated Fair Value [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans held for sale	379,603,000		379,603,000		589,143,000
Current [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans Receivable, Gross	5,162,946,000		5,162,946,000		5,443,376,000
Current [Member] | SBL Commercial Mortgage [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans Receivable, Gross	544,161,000		544,161,000		470,918,000
Current [Member] | SBL Construction [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans Receivable, Gross	15,819,000		15,819,000		27,478,000
Current [Member] | Advisor Financing [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans Receivable, Gross	199,442,000		199,442,000		172,468,000
Current [Member] | SBL Non-Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans Receivable, Gross	128,390,000		128,390,000		105,504,000
Recorded investment	156,000		156,000
Current [Member] | Direct Lease Financing [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans Receivable, Gross	661,957,000		661,957,000		621,983,000
Current [Member] | Real Estate Bridge Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans Receivable, Gross	$ 1,848,224,000		$ 1,848,224,000		$ 1,669,031,000

Loans (Major Classifications Of

Loans (Major Classifications Of Loans) (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2023	Dec. 31, 2022	Sep. 30, 2022
Major classifications of loans [Abstract]
Total loans, gross	$ 5,191,077	$ 5,482,121
Unamortized loan fees and costs	7,895	4,732
Total loans, including unamortized loan fees and costs	5,198,972	5,486,853	$ 5,267,375
SBL Non-Real Estate [Member]
Major classifications of loans [Abstract]
Total loans, gross	130,579	108,954
Total loans, including unamortized loan fees and costs	130,579	108,954	116,080
SBL Commercial Mortgage [Member]
Major classifications of loans [Abstract]
Total loans, gross	547,107	474,496
Total loans, including unamortized loan fees and costs	547,107	474,496	429,865
SBL Construction [Member]
Major classifications of loans [Abstract]
Total loans, gross	19,204	30,864
Total loans, including unamortized loan fees and costs	19,204	30,864	26,841
Small Business Loans [Member]
Major classifications of loans [Abstract]
Total loans, gross	696,890	614,314
Direct Lease Financing [Member]
Major classifications of loans [Abstract]
Total loans, gross	670,208	632,160
Total loans, including unamortized loan fees and costs	670,208	632,160	599,796
SBLOC/IBLOC [Member]
Major classifications of loans [Abstract]
Total loans, gross	1,720,513	2,332,469
Total loans, including unamortized loan fees and costs	1,720,513	2,332,469	2,369,106
Advisor Financing [Member]
Major classifications of loans [Abstract]
Total loans, gross	199,442	172,468
Total loans, including unamortized loan fees and costs	$ 199,442	172,468	168,559
Loan amount, loan-to-value ratio	70%
Real Estate Bridge Loans [Member]
Major classifications of loans [Abstract]
Total loans, gross	$ 1,848,224	1,669,031
Total loans, including unamortized loan fees and costs	1,848,224	1,669,031	1,488,119
Other Loans [Member]
Major classifications of loans [Abstract]
Total loans, gross	55,800	61,679
Total loans, including unamortized loan fees and costs	55,800	61,679	$ 64,980
Consumer - Other [Member]
Major classifications of loans [Abstract]
Demand deposit overdrafts reclassified as loan balances	215,000,000	2,600
IBLOC [Member]
Major classifications of loans [Abstract]
Total loans, gross	$ 712,600	$ 1,120,000

Loans (Schedule Of Small Busine

Loans (Schedule Of Small Business Administration Loans and Held For Sale) (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Loans [Abstract]
SBLs, including costs net of deferred fees of $8,900 and $7,327 for September 30, 2023 and December 31, 2022, respectively	$ 705,790	$ 621,641
SBL loans included in commercial loans at fair value	126,543	146,717
Total small business loans	832,333	768,358
SBL deferred fees and costs	$ 8,900	$ 7,327

Loans (Impaired Loans) (Details

Loans (Impaired Loans) (Details) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
With an allowance recorded [Abstract]
Related allowance	$ (1,831)	$ (2,067)
Total allowance recorded [Abstract]
Recorded investment	15,412	14,272
Unpaid principal balance	17,058	16,634
Average recorded investment	14,323	8,417
Interest income recognized	9	166
SBL Non-Real Estate [Member]
Without an allowance recorded [Abstract]
Recorded investment	419	400
Unpaid principal balance	1,895	2,762
Average recorded investment	344	388
With an allowance recorded [Abstract]
Recorded investment	918	974
Unpaid principal balance	918	974
Related allowance	(566)	(525)
Average recorded investment	915	1,237
Interest income recognized	2	7
Total allowance recorded [Abstract]
Recorded investment	1,337	1,374
Unpaid principal balance	2,813	3,736
Average recorded investment	1,259	1,625
Interest income recognized	2	7
SBL Commercial Mortgage [Member]
Without an allowance recorded [Abstract]
Recorded investment	2,034
Unpaid principal balance	2,034
Average recorded investment	899	45
With an allowance recorded [Abstract]
Recorded investment	911	1,423
Unpaid principal balance	911	1,423
Related allowance	(419)	(441)
Average recorded investment	1,732	1,090
Total allowance recorded [Abstract]
Recorded investment	2,945	1,423
Unpaid principal balance	2,945	1,423
Average recorded investment	2,631	1,135
SBL Construction [Member]
With an allowance recorded [Abstract]
Recorded investment	3,385	3,386
Unpaid principal balance	3,385	3,386
Related allowance	(44)	(153)
Average recorded investment	3,385	1,245
Total allowance recorded [Abstract]
Recorded investment	3,385	3,386
Unpaid principal balance	3,385	3,386
Average recorded investment	3,385	1,245
Direct Lease Financing [Member]
Without an allowance recorded [Abstract]
Recorded investment	115
Unpaid principal balance	285
Average recorded investment	55	52
With an allowance recorded [Abstract]
Recorded investment	3,236	3,550
Unpaid principal balance	3,236	3,550
Related allowance	(774)	(933)
Average recorded investment	2,612	710
Total allowance recorded [Abstract]
Recorded investment	3,351	3,550
Unpaid principal balance	3,521	3,550
Average recorded investment	2,667	762
Consumer - Other [Member]
With an allowance recorded [Abstract]
Recorded investment		692
Unpaid principal balance		692
Related allowance		(15)
Average recorded investment		1,923
IBLOC [Member]
With an allowance recorded [Abstract]
Recorded investment	475
Unpaid principal balance	475
Related allowance	(17)
Average recorded investment	119
Total allowance recorded [Abstract]
Recorded investment	475
Unpaid principal balance	475
Average recorded investment	119
Legacy Commercial Real Estate [Member]
Without an allowance recorded [Abstract]
Recorded investment		3,552
Unpaid principal balance		3,552
Average recorded investment	2,664	1,421
Interest income recognized		150
Other Loans [Member]
With an allowance recorded [Abstract]
Recorded investment	3,688
Unpaid principal balance	3,688
Related allowance	(11)
Average recorded investment	1,336
Legacy Commercial Real Estate And Other Loans [Member]
With an allowance recorded [Abstract]
Related allowance	(11)	(15)
Total allowance recorded [Abstract]
Recorded investment	3,688	4,244
Unpaid principal balance	3,688	4,244
Average recorded investment	4,000	3,344
Interest income recognized		150
Consumer - Home Equity [Member]
Without an allowance recorded [Abstract]
Recorded investment	231	295
Unpaid principal balance	231	295
Average recorded investment	262	306
Interest income recognized	7	9
Total allowance recorded [Abstract]
Recorded investment	231	295
Unpaid principal balance	231	295
Average recorded investment	262	306
Interest income recognized	$ 7	$ 9

Loans (Summary Of Non-Accrual L

Loans (Summary Of Non-Accrual Loans With And Without Allowance For Credit Losses) (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Financing Receivable, Nonaccrual [Line Items]
Non-accrual loans with a related ACL	$ 12,532
Non-accrual loans without a related ACL	2,568
Total non-accrual loans	15,100	$ 10,356
SBL Non-Real Estate [Member]
Financing Receivable, Nonaccrual [Line Items]
Non-accrual loans with a related ACL	837
Non-accrual loans without a related ACL	419
Total non-accrual loans	1,256	1,249
SBL Commercial Mortgage [Member]
Financing Receivable, Nonaccrual [Line Items]
Non-accrual loans with a related ACL	911
Non-accrual loans without a related ACL	2,034
Total non-accrual loans	2,945	1,423
SBL Construction [Member]
Financing Receivable, Nonaccrual [Line Items]
Non-accrual loans with a related ACL	3,385
Total non-accrual loans	3,385	3,386
Direct Lease Financing [Member]
Financing Receivable, Nonaccrual [Line Items]
Non-accrual loans with a related ACL	3,236
Non-accrual loans without a related ACL	115
Total non-accrual loans	3,351	3,550
IBLOC [Member]
Financing Receivable, Nonaccrual [Line Items]
Non-accrual loans with a related ACL	475
Total non-accrual loans	475
Consumer - Home Equity [Member]
Financing Receivable, Nonaccrual [Line Items]
Total non-accrual loans		56
Legacy Commercial Real Estate And Other Loans [Member]
Financing Receivable, Nonaccrual [Line Items]
Non-accrual loans with a related ACL	3,688
Total non-accrual loans	$ 3,688	$ 692

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	Sep. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
Financing Receivables Past Due and Other Real Estate Owned [Line Items]
Total non-accrual loans	$ 15,100	$ 10,356
Loans past due 90 days or more and still accruing	677	7,775
Total non-performing loans	5,191,077	5,482,121
Other real estate owned	18,756	21,210	$ 18,873
Total non-performing assets	34,533	39,341
Non-Performing Loans [Member]
Financing Receivables Past Due and Other Real Estate Owned [Line Items]
Total non-performing loans	15,777	18,131
SBL Non-Real Estate [Member]
Financing Receivables Past Due and Other Real Estate Owned [Line Items]
Total non-accrual loans	1,256	1,249
Total non-performing loans	130,579	108,954
SBL Non-Real Estate [Member] | Non-Accrual Loans [Member]
Financing Receivables Past Due and Other Real Estate Owned [Line Items]
Total non-accrual loans	1,256	1,249
SBL Commercial Mortgage [Member]
Financing Receivables Past Due and Other Real Estate Owned [Line Items]
Total non-accrual loans	2,945	1,423
Total non-performing loans	547,107	474,496
SBL Commercial Mortgage [Member] | Non-Accrual Loans [Member]
Financing Receivables Past Due and Other Real Estate Owned [Line Items]
Total non-accrual loans	2,945	1,423
SBL Construction [Member]
Financing Receivables Past Due and Other Real Estate Owned [Line Items]
Total non-accrual loans	3,385	3,386
Total non-performing loans	19,204	30,864
SBL Construction [Member] | Non-Accrual Loans [Member]
Financing Receivables Past Due and Other Real Estate Owned [Line Items]
Total non-accrual loans	3,385	3,386
Direct Lease Financing [Member]
Financing Receivables Past Due and Other Real Estate Owned [Line Items]
Total non-accrual loans	3,351	3,550
Total non-performing loans	670,208	632,160
Direct Lease Financing [Member] | Non-Accrual Loans [Member]
Financing Receivables Past Due and Other Real Estate Owned [Line Items]
Total non-accrual loans	3,351	3,550
IBLOC [Member]
Financing Receivables Past Due and Other Real Estate Owned [Line Items]
Total non-accrual loans	475
Total non-performing loans	712,600	1,120,000
IBLOC [Member] | Non-Accrual Loans [Member]
Financing Receivables Past Due and Other Real Estate Owned [Line Items]
Total non-accrual loans	475
Legacy Commercial Real Estate And Other Loans [Member]
Financing Receivables Past Due and Other Real Estate Owned [Line Items]
Total non-accrual loans	3,688	692
Legacy Commercial Real Estate And Other Loans [Member] | Non-Accrual Loans [Member]
Financing Receivables Past Due and Other Real Estate Owned [Line Items]
Total non-accrual loans	$ 3,688	692
Consumer - Home Equity [Member]
Financing Receivables Past Due and Other Real Estate Owned [Line Items]
Total non-accrual loans		56
Consumer - Home Equity [Member] | Non-Accrual Loans [Member]
Financing Receivables Past Due and Other Real Estate Owned [Line Items]
Total non-accrual loans		$ 56

Loans (Modified and Related Inf

Loans (Modified and Related Information) (Details) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Financing Receivable, Modifications [Line Items]
Financing Receivable, Modifications, Post-Modification Recorded Investment	$ 5,160	$ 5,275
Payment Deferral [Member]
Financing Receivable, Modifications [Line Items]
Financing Receivable, Modifications, Post-Modification Recorded Investment	156
SBL Non-Real Estate [Member]
Financing Receivable, Modifications [Line Items]
Financing Receivable, Modifications, Post-Modification Recorded Investment	543	$ 650
SBL Non-Real Estate [Member] | Payment Deferral [Member]
Financing Receivable, Modifications [Line Items]
Financing Receivable, Modifications, Post-Modification Recorded Investment	$ 156

Loans (Loans Modified As Troubl

Loans (Loans Modified As Troubled Debt Restructurings) (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Financing Receivable, Modifications [Line Items]
Combined rate and maturity	$ 5,160	$ 5,275
Troubled debt restructurings including nonaccrual loans	4,800	1,400
SBL Non-Real Estate [Member]
Financing Receivable, Modifications [Line Items]
Combined rate and maturity	543	650
SBL Commercial Mortgage [Member]
Financing Receivable, Modifications [Line Items]
Combined rate and maturity	834	834
Legacy Commercial Real Estate [Member]
Financing Receivable, Modifications [Line Items]
Combined rate and maturity	3,552	3,552
Consumer - Home Equity [Member]
Financing Receivable, Modifications [Line Items]
Combined rate and maturity	$ 231	$ 239

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	Sep. 30, 2023	Dec. 31, 2022	Sep. 30, 2022
Financing Receivable, Recorded Investment [Line Items]
Current Fiscal Year	$ 633,420	$ 1,580,960
Fiscal Year Before Latest Fiscal Year	1,537,373	1,035,060
Two Years Before Latest Fiscal Year	868,083	207,586
Three Years Before Latest Fiscal Year	160,251	117,375
Four Years Before Latest Fiscal Year	95,080	64,797
Prior	174,719	142,143
Revolving loans at amortized cost	1,722,151	2,334,200
Total	5,191,077	5,482,121
Unamortized loan fees and costs	7,895	4,732
Total loans, including unamortized loan fees and costs	5,198,972	5,486,853	$ 5,267,375
SBL Non-Real Estate [Member]
Financing Receivable, Recorded Investment [Line Items]
Current Fiscal Year	36,036	34,477
Fiscal Year Before Latest Fiscal Year	35,237	34,654
Two Years Before Latest Fiscal Year	28,609	14,025
Three Years Before Latest Fiscal Year	11,741	5,841
Four Years Before Latest Fiscal Year	4,865	4,531
Prior	6,702	5,481
Total	123,190	99,009
Total loans, including unamortized loan fees and costs	130,579	108,954	116,080
SBL Commercial Mortgage [Member]
Financing Receivable, Recorded Investment [Line Items]
Current Fiscal Year	67,665	127,247
Fiscal Year Before Latest Fiscal Year	135,496	97,968
Two Years Before Latest Fiscal Year	105,522	64,529
Three Years Before Latest Fiscal Year	68,767	66,545
Four Years Before Latest Fiscal Year	61,486	43,295
Prior	103,444	69,412
Total	542,380	468,996
Total loans, including unamortized loan fees and costs	547,107	474,496	429,865
SBL Construction [Member]
Financing Receivable, Recorded Investment [Line Items]
Current Fiscal Year	1,141	3,153
Fiscal Year Before Latest Fiscal Year	4,687	14,326
Two Years Before Latest Fiscal Year	7,434	9,712
Three Years Before Latest Fiscal Year	927	2,964
Four Years Before Latest Fiscal Year	4,305
Prior	710	710
Total	19,204	30,865
Total loans, including unamortized loan fees and costs	19,204	30,864	26,841
Direct Lease Financing [Member]
Financing Receivable, Recorded Investment [Line Items]
Current Fiscal Year	231,683	330,341
Fiscal Year Before Latest Fiscal Year	249,094	162,987
Two Years Before Latest Fiscal Year	110,691	81,007
Three Years Before Latest Fiscal Year	49,908	39,275
Four Years Before Latest Fiscal Year	22,054	14,151
Prior	6,778	4,399
Total	670,208	632,160
Total loans, including unamortized loan fees and costs	670,208	632,160	599,796
SBLOC [Member]
Financing Receivable, Recorded Investment [Line Items]
Revolving loans at amortized cost	1,007,922	1,209,382
Total	1,007,922	1,209,382
IBLOC [Member]
Financing Receivable, Recorded Investment [Line Items]
Revolving loans at amortized cost	712,591	1,123,087
Total	712,591	1,123,087
Advisor Financing [Member]
Financing Receivable, Recorded Investment [Line Items]
Current Fiscal Year	58,905	71,396
Fiscal Year Before Latest Fiscal Year	63,900	65,407
Two Years Before Latest Fiscal Year	50,339	35,665
Three Years Before Latest Fiscal Year	26,298
Total	199,442	172,468
Total loans, including unamortized loan fees and costs	199,442	172,468	168,559
Real Estate Bridge Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Current Fiscal Year	234,408	1,009,708
Fiscal Year Before Latest Fiscal Year	1,048,698	659,323
Two Years Before Latest Fiscal Year	565,118
Total	1,848,224	1,669,031
Total loans, including unamortized loan fees and costs	1,848,224	1,669,031	1,488,119
Other Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Current Fiscal Year	3,582	4,638
Fiscal Year Before Latest Fiscal Year	261	395
Two Years Before Latest Fiscal Year	370	2,648
Three Years Before Latest Fiscal Year	2,610	2,750
Four Years Before Latest Fiscal Year	2,370	2,820
Prior	57,085	62,141
Revolving loans at amortized cost	1,638	1,731
Total	67,916	77,123
Total loans, including unamortized loan fees and costs	55,800	61,679	$ 64,980
SBL CRA [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	12,100	15,400
Non-Rated [Member] | SBL Non-Real Estate [Member]
Financing Receivable, Recorded Investment [Line Items]
Current Fiscal Year	255	2,075
Fiscal Year Before Latest Fiscal Year		4,266
Two Years Before Latest Fiscal Year		273
Total	255	6,614
Non-Rated [Member] | SBL Commercial Mortgage [Member]
Financing Receivable, Recorded Investment [Line Items]
Current Fiscal Year		10,600
Total		10,600
Non-Rated [Member] | Direct Lease Financing [Member]
Financing Receivable, Recorded Investment [Line Items]
Current Fiscal Year	3,104	73,424
Fiscal Year Before Latest Fiscal Year		30,900
Two Years Before Latest Fiscal Year		8,245
Three Years Before Latest Fiscal Year		1,153
Four Years Before Latest Fiscal Year		429
Prior		108
Total	3,104	114,259
Non-Rated [Member] | SBLOC [Member]
Financing Receivable, Recorded Investment [Line Items]
Revolving loans at amortized cost	1,279	4,284
Total	1,279	4,284
Non-Rated [Member] | IBLOC [Member]
Financing Receivable, Recorded Investment [Line Items]
Revolving loans at amortized cost		555,219
Total		555,219
Non-Rated [Member] | IBLOC [Member] | Scenario, Adjustment [Member]
Financing Receivable, Recorded Investment [Line Items]
Revolving loans at amortized cost	3,842
Total	3,842
Non-Rated [Member] | Advisor Financing [Member]
Financing Receivable, Recorded Investment [Line Items]
Current Fiscal Year	198	3,318
Fiscal Year Before Latest Fiscal Year		909
Total	198	4,227
Non-Rated [Member] | Other Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Current Fiscal Year	3,416	4,374
Fiscal Year Before Latest Fiscal Year		29
Two Years Before Latest Fiscal Year		37
Prior	11,669	16,326
Revolving loans at amortized cost		488
Total	15,085	21,254
Non-Rated [Member] | SBA Loan [Member]
Financing Receivable, Recorded Investment [Line Items]
Total		6,600
Non-Rated [Member] | SBA Loan PPP [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	2,300	4,500
Pass [Member] | SBL Non-Real Estate [Member]
Financing Receivable, Recorded Investment [Line Items]
Current Fiscal Year	35,310	32,402
Fiscal Year Before Latest Fiscal Year	34,742	30,388
Two Years Before Latest Fiscal Year	28,224	13,432
Three Years Before Latest Fiscal Year	10,095	5,599
Four Years Before Latest Fiscal Year	4,491	3,931
Prior	5,219	4,555
Total	118,081	90,307
Pass [Member] | SBL Commercial Mortgage [Member]
Financing Receivable, Recorded Investment [Line Items]
Current Fiscal Year	67,290	116,647
Fiscal Year Before Latest Fiscal Year	135,496	97,968
Two Years Before Latest Fiscal Year	98,083	64,388
Three Years Before Latest Fiscal Year	68,315	64,692
Four Years Before Latest Fiscal Year	59,030	42,461
Prior	100,291	68,193
Total	528,505	454,349
Pass [Member] | SBL Construction [Member]
Financing Receivable, Recorded Investment [Line Items]
Current Fiscal Year	1,141	3,153
Fiscal Year Before Latest Fiscal Year	4,687	11,650
Two Years Before Latest Fiscal Year	1,669	9,712
Three Years Before Latest Fiscal Year	927	2,964
Four Years Before Latest Fiscal Year	4,305
Total	12,729	27,479
Pass [Member] | Direct Lease Financing [Member]
Financing Receivable, Recorded Investment [Line Items]
Current Fiscal Year	228,521	254,063
Fiscal Year Before Latest Fiscal Year	245,135	129,763
Two Years Before Latest Fiscal Year	107,593	71,043
Three Years Before Latest Fiscal Year	49,034	38,038
Four Years Before Latest Fiscal Year	21,724	13,722
Prior	6,652	4,291
Total	658,659	510,920
Pass [Member] | SBLOC [Member]
Financing Receivable, Recorded Investment [Line Items]
Revolving loans at amortized cost	1,006,643	1,205,098
Total	1,006,643	1,205,098
Pass [Member] | IBLOC [Member]
Financing Receivable, Recorded Investment [Line Items]
Revolving loans at amortized cost	707,550	567,868
Total	707,550	567,868
Pass [Member] | Advisor Financing [Member]
Financing Receivable, Recorded Investment [Line Items]
Current Fiscal Year	58,707	68,078
Fiscal Year Before Latest Fiscal Year	63,900	64,498
Two Years Before Latest Fiscal Year	50,339	35,665
Three Years Before Latest Fiscal Year	26,298
Total	199,244	168,241
Pass [Member] | Real Estate Bridge Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Current Fiscal Year	234,408	1,009,708
Fiscal Year Before Latest Fiscal Year	1,004,539	659,323
Two Years Before Latest Fiscal Year	513,418
Total	1,752,365	1,669,031
Pass [Member] | Other Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Current Fiscal Year	166	264
Fiscal Year Before Latest Fiscal Year	261	366
Two Years Before Latest Fiscal Year	370	2,611
Three Years Before Latest Fiscal Year	2,610	2,750
Four Years Before Latest Fiscal Year	2,370	2,820
Prior	41,334	41,571
Revolving loans at amortized cost	1,638	1,187
Total	48,749	51,569
Special Mention [Member] | SBL Non-Real Estate [Member]
Financing Receivable, Recorded Investment [Line Items]
Current Fiscal Year	471
Fiscal Year Before Latest Fiscal Year	495
Two Years Before Latest Fiscal Year	261
Three Years Before Latest Fiscal Year	1,114
Four Years Before Latest Fiscal Year	123	585
Prior	913	284
Total	3,377	869
Special Mention [Member] | SBL Commercial Mortgage [Member]
Financing Receivable, Recorded Investment [Line Items]
Current Fiscal Year	375
Two Years Before Latest Fiscal Year	7,439
Three Years Before Latest Fiscal Year		1,853
Four Years Before Latest Fiscal Year	603
Prior	661	630
Total	9,078	2,483
Special Mention [Member] | SBL Construction [Member]
Financing Receivable, Recorded Investment [Line Items]
Two Years Before Latest Fiscal Year	3,090
Total	3,090
Special Mention [Member] | Direct Lease Financing [Member]
Financing Receivable, Recorded Investment [Line Items]
Fiscal Year Before Latest Fiscal Year	928
Two Years Before Latest Fiscal Year	427	61
Three Years Before Latest Fiscal Year	149
Four Years Before Latest Fiscal Year	206
Total	1,710	61
Special Mention [Member] | Real Estate Bridge Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Fiscal Year Before Latest Fiscal Year	44,159
Total	44,159
Special Mention [Member] | Other Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Prior	394	3,552
Total	394	3,552
Substandard [Member] | SBL Non-Real Estate [Member]
Financing Receivable, Recorded Investment [Line Items]
Two Years Before Latest Fiscal Year	124	320
Three Years Before Latest Fiscal Year	532	242
Four Years Before Latest Fiscal Year	251	15
Prior	570	642
Total	1,477	1,219
Substandard [Member] | SBL Commercial Mortgage [Member]
Financing Receivable, Recorded Investment [Line Items]
Two Years Before Latest Fiscal Year		141
Three Years Before Latest Fiscal Year	452
Four Years Before Latest Fiscal Year	1,853	834
Prior	2,492	589
Total	4,797	1,564
Substandard [Member] | SBL Construction [Member]
Financing Receivable, Recorded Investment [Line Items]
Fiscal Year Before Latest Fiscal Year		2,676
Two Years Before Latest Fiscal Year	2,675
Prior	710	710
Total	3,385	3,386
Substandard [Member] | Direct Lease Financing [Member]
Financing Receivable, Recorded Investment [Line Items]
Current Fiscal Year	58	2,854
Fiscal Year Before Latest Fiscal Year	3,031	2,324
Two Years Before Latest Fiscal Year	2,671	1,658
Three Years Before Latest Fiscal Year	725	84
Four Years Before Latest Fiscal Year	124
Prior	126
Total	6,735	6,920
Substandard [Member] | IBLOC [Member]
Financing Receivable, Recorded Investment [Line Items]
Revolving loans at amortized cost	1,199
Total	1,199
Substandard [Member] | Real Estate Bridge Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Two Years Before Latest Fiscal Year	51,700
Total	51,700
Substandard [Member] | Other Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Prior	3,688	692
Revolving loans at amortized cost		56
Total	$ 3,688	$ 748

Loans (Changes In Allowance For

Loans (Changes In Allowance For Loan And Lease Losses By Loan Category) (Details) - USD ($)	9 Months Ended		12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Changes in allowance for loan and lease losses by loan category [Abstract]
Beginning balance	$ 22,374,000	$ 17,806,000	$ 17,806,000
Charge-offs	(3,678,000)	(1,173,000)	(1,461,000)
Recoveries	1,040,000	165,000	288,000
Provision (credit)	4,409,000	2,891,000	5,741,000
Ending balance	24,145,000	19,689,000	22,374,000
Ending balance: Individually evaluated for expected credit loss	1,831,000	863,000	2,067,000
Ending balance: Collectively evaluated for expected credit loss	22,314,000	18,826,000	20,307,000
Loans [Abstract]
Loans: Ending Balance	5,198,972,000	5,267,375,000	5,486,853,000
Ending balance: Individually evaluated for expected credit loss	15,412,000	7,922,000	14,272,000
Ending balance: Collectively evaluated for expected credit loss	5,183,560,000	5,259,453,000	5,472,581,000
SBL Non-Real Estate [Member]
Changes in allowance for loan and lease losses by loan category [Abstract]
Beginning balance	5,028,000	5,415,000	5,415,000
Charge-offs	(871,000)	(861,000)	(885,000)
Recoveries	446,000	57,000	140,000
Provision (credit)	1,250,000	300,000	358,000
Ending balance	5,853,000	4,911,000	5,028,000
Ending balance: Individually evaluated for expected credit loss	566,000	594,000	525,000
Ending balance: Collectively evaluated for expected credit loss	5,287,000	4,317,000	4,503,000
Loans [Abstract]
Loans: Ending Balance	130,579,000	116,080,000	108,954,000
Ending balance: Individually evaluated for expected credit loss	1,337,000	1,347,000	1,374,000
Ending balance: Collectively evaluated for expected credit loss	129,242,000	114,733,000	107,580,000
SBL Commercial Mortgage [Member]
Changes in allowance for loan and lease losses by loan category [Abstract]
Beginning balance	2,585,000	2,952,000	2,952,000
Recoveries	75,000
Provision (credit)	19,000	(794,000)	(367,000)
Ending balance	2,679,000	2,158,000	2,585,000
Ending balance: Individually evaluated for expected credit loss	419,000	222,000	441,000
Ending balance: Collectively evaluated for expected credit loss	2,260,000	1,936,000	2,144,000
Loans [Abstract]
Loans: Ending Balance	547,107,000	429,865,000	474,496,000
Ending balance: Individually evaluated for expected credit loss	2,945,000	1,423,000	1,423,000
Ending balance: Collectively evaluated for expected credit loss	544,162,000	428,442,000	473,073,000
SBL Construction [Member]
Changes in allowance for loan and lease losses by loan category [Abstract]
Beginning balance	565,000	432,000	432,000
Provision (credit)	(323,000)	(6,000)	133,000
Ending balance	242,000	426,000	565,000
Ending balance: Individually evaluated for expected credit loss	44,000	34,000	153,000
Ending balance: Collectively evaluated for expected credit loss	198,000	392,000	412,000
Loans [Abstract]
Loans: Ending Balance	19,204,000	26,841,000	30,864,000
Ending balance: Individually evaluated for expected credit loss	3,385,000	710,000	3,386,000
Ending balance: Collectively evaluated for expected credit loss	15,819,000	26,131,000	27,478,000
Direct Lease Financing [Member]
Changes in allowance for loan and lease losses by loan category [Abstract]
Beginning balance	7,972,000	5,817,000	5,817,000
Charge-offs	(2,804,000)	(312,000)	(576,000)
Recoveries	220,000	108,000	124,000
Provision (credit)	3,583,000	682,000	2,607,000
Ending balance	8,971,000	6,295,000	7,972,000
Ending balance: Individually evaluated for expected credit loss	774,000		933,000
Ending balance: Collectively evaluated for expected credit loss	8,197,000	6,295,000	7,039,000
Loans [Abstract]
Loans: Ending Balance	670,208,000	599,796,000	632,160,000
Ending balance: Individually evaluated for expected credit loss	3,351,000		3,550,000
Ending balance: Collectively evaluated for expected credit loss	666,857,000	599,796,000	628,610,000
SBLOC/IBLOC [Member]
Changes in allowance for loan and lease losses by loan category [Abstract]
Beginning balance	1,167,000	964,000	964,000
Provision (credit)	(291,000)	220,000	203,000
Ending balance	876,000	1,184,000	1,167,000
Ending balance: Individually evaluated for expected credit loss	17,000
Ending balance: Collectively evaluated for expected credit loss	859,000	1,184,000	1,167,000
Loans [Abstract]
Loans: Ending Balance	1,720,513,000	2,369,106,000	2,332,469,000
Ending balance: Individually evaluated for expected credit loss	475,000
Ending balance: Collectively evaluated for expected credit loss	1,720,038,000	2,369,106,000	2,332,469,000
Advisor Financing [Member]
Changes in allowance for loan and lease losses by loan category [Abstract]
Beginning balance	1,293,000	868,000	868,000
Charge-offs
Recoveries
Provision (credit)	203,000	396,000	425,000
Ending balance	1,496,000	1,264,000	1,293,000
Ending balance: Individually evaluated for expected credit loss
Ending balance: Collectively evaluated for expected credit loss	1,496,000	1,264,000	1,293,000
Loans [Abstract]
Loans: Ending Balance	199,442,000	168,559,000	172,468,000
Ending balance: Individually evaluated for expected credit loss
Ending balance: Collectively evaluated for expected credit loss	199,442,000	168,559,000	172,468,000
Real Estate Bridge Loans [Member]
Changes in allowance for loan and lease losses by loan category [Abstract]
Beginning balance	3,121,000	1,181,000	1,181,000
Provision (credit)	335,000	1,602,000	1,940,000
Ending balance	3,456,000	2,783,000	3,121,000
Ending balance: Collectively evaluated for expected credit loss	3,456,000	2,783,000	3,121,000
Loans [Abstract]
Loans: Ending Balance	1,848,224,000	1,488,119,000	1,669,031,000
Ending balance: Collectively evaluated for expected credit loss	1,848,224,000	1,488,119,000	1,669,031,000
Other Loans [Member]
Changes in allowance for loan and lease losses by loan category [Abstract]
Beginning balance	643,000	177,000	177,000
Charge-offs	(3,000)
Recoveries	299,000		24,000
Provision (credit)	(367,000)	491,000	442,000
Ending balance	572,000	668,000	643,000
Ending balance: Individually evaluated for expected credit loss	11,000	13,000	15,000
Ending balance: Collectively evaluated for expected credit loss	561,000	655,000	628,000
Loans [Abstract]
Loans: Ending Balance	55,800,000	64,980,000	61,679,000
Ending balance: Individually evaluated for expected credit loss	3,919,000	4,442,000	4,539,000
Ending balance: Collectively evaluated for expected credit loss	51,881,000	60,538,000	57,140,000
Unallocated [Member]
Loans [Abstract]
Loans: Ending Balance	7,895,000	4,029,000	4,732,000
Ending balance: Collectively evaluated for expected credit loss	7,895,000	4,029,000	$ 4,732,000
Unfunded Loan Commitment [Member]
Changes in allowance for loan and lease losses by loan category [Abstract]
Recoveries	393,000
Provision (credit)	$ 1,400,000	$ 1,400,000

Loans (Loans Modified And Consi

Loans (Loans Modified And Considered Troubled Debt Restructurings) (Details) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2023 USD ($) loan	Dec. 31, 2022 USD ($) loan
Financing Receivable, Modifications [Line Items]
Number | loan	9	11
Pre-modification recorded investment	$ 5,160	$ 5,275
Post-modification recorded investment	5,160	5,275
Troubled debt restructurings including nonaccrual loans	$ 4,800	$ 1,400
Subsequently Defaulted [Member]
Financing Receivable, Modifications [Line Items]
Number | loan	3
Pre-modification recorded investment	$ 3,726
SBL Non-Real Estate [Member]
Financing Receivable, Modifications [Line Items]
Number | loan	6	8
Pre-modification recorded investment	$ 543	$ 650
Post-modification recorded investment	$ 543	$ 650
SBL Non-Real Estate [Member] | Subsequently Defaulted [Member]
Financing Receivable, Modifications [Line Items]
Number | loan	2
Pre-modification recorded investment	$ 174
SBL Commercial Mortgage [Member]
Financing Receivable, Modifications [Line Items]
Number | loan	1	1
Pre-modification recorded investment	$ 834	$ 834
Post-modification recorded investment	$ 834	$ 834
Legacy Commercial Real Estate [Member]
Financing Receivable, Modifications [Line Items]
Number | loan	1	1
Pre-modification recorded investment	$ 3,552	$ 3,552
Post-modification recorded investment	$ 3,552	$ 3,552
Legacy Commercial Real Estate [Member] | Subsequently Defaulted [Member]
Financing Receivable, Modifications [Line Items]
Number | loan	1
Pre-modification recorded investment	$ 3,552
Consumer - Home Equity [Member]
Financing Receivable, Modifications [Line Items]
Number | loan	1	1
Pre-modification recorded investment	$ 231	$ 239
Post-modification recorded investment	$ 231	$ 239

Loans (Net Charge-Offs, By Year

Loans (Net Charge-Offs, By Year Of Origination) (Details) - USD ($) $ in Thousands	9 Months Ended		12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Financing Receivable, Recorded Investment [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year, Current Period Charge-Offs	$ (114)		$ (93)
Financing Receivable, Year One, Originated, Current Fiscal Year, Current Period Net Charge Offs	(114)		(93)
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year, Charge-Offs	(1,706)		(308)
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year, Recoveries	30		1
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year, Net Charge Offs	(1,676)		(307)
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year, Charge-Offs	(756)		(167)
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year, Recoveries	105		119
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year, Net Charge-Offs	(651)		(48)
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year, Charge-Offs	(189)		(25)
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year, Recoveries	70		6
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year, Net Charges	(119)		(19)
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year, Charge-Offs	(39)
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year, Recoveries			8
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year, Net Charge	(39)		8
Financing Receivable, Originated, More than Five Years before Current Fiscal Year, Charge-Offs	(874)		(868)
Financing Receivable, Originated, More than Five Years before Current Fiscal Year, Recoveries	835		154
Financing Receivable, Originated, More than Five Years before Current Fiscal Year, Net Charge-Offs	(39)		(714)
Charge-offs	(3,678)	$ (1,173)	(1,461)
Recoveries	1,040	165	288
Net Charge-Offs	(2,638)		(1,173)
SBL Non-Real Estate [Member]
Financing Receivable, Recorded Investment [Line Items]
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year, Charge-Offs			(17)
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year, Recoveries			2
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year, Net Charge-Offs			(15)
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year, Recoveries			8
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year, Net Charge			8
Financing Receivable, Originated, More than Five Years before Current Fiscal Year, Charge-Offs	(871)		(868)
Financing Receivable, Originated, More than Five Years before Current Fiscal Year, Recoveries	446		130
Financing Receivable, Originated, More than Five Years before Current Fiscal Year, Net Charge-Offs	(425)		(738)
Charge-offs	(871)	(861)	(885)
Recoveries	446	57	140
Net Charge-Offs	(425)		(745)
SBL Commercial Mortgage [Member]
Financing Receivable, Recorded Investment [Line Items]
Financing Receivable, Originated, More than Five Years before Current Fiscal Year, Recoveries	75
Financing Receivable, Originated, More than Five Years before Current Fiscal Year, Net Charge-Offs	75
Recoveries	75
Net Charge-Offs	75
Direct Lease Financing [Member]
Financing Receivable, Recorded Investment [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year, Current Period Charge-Offs	(114)		(93)
Financing Receivable, Year One, Originated, Current Fiscal Year, Current Period Net Charge Offs	(114)		(93)
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year, Charge-Offs	(1,706)		(308)
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year, Recoveries	30		1
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year, Net Charge Offs	(1,676)		(307)
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year, Charge-Offs	(756)		(150)
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year, Recoveries	105		117
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year, Net Charge-Offs	(651)		(33)
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year, Charge-Offs	(189)		(25)
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year, Recoveries	70		6
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year, Net Charges	(119)		(19)
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year, Charge-Offs	(39)
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year, Net Charge	39
Financing Receivable, Originated, More than Five Years before Current Fiscal Year, Recoveries	15
Financing Receivable, Originated, More than Five Years before Current Fiscal Year, Net Charge-Offs	15
Charge-offs	(2,804)	(312)	(576)
Recoveries	220	$ 108	124
Net Charge-Offs	(2,584)		(452)
Advisor Financing [Member]
Financing Receivable, Recorded Investment [Line Items]
Charge-offs
Recoveries
Other Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Financing Receivable, Originated, More than Five Years before Current Fiscal Year, Charge-Offs	(3)
Financing Receivable, Originated, More than Five Years before Current Fiscal Year, Recoveries	299		24
Financing Receivable, Originated, More than Five Years before Current Fiscal Year, Net Charge-Offs	296		24
Charge-offs	(3)
Recoveries	299		24
Net Charge-Offs	$ 296		$ 24

Loans (Delinquent Loans By Loan

Loans (Delinquent Loans By Loan Category) (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022	Sep. 30, 2022
Financing Receivable, Recorded Investment, Past Due [Line Items]
Non-accrual	$ 15,100	$ 10,356
Loans Receivable, Gross	5,191,077	5,482,121
Total loans, including unamortized loan fees and costs	5,198,972	5,486,853	$ 5,267,375
30 to 59 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans Receivable, Gross	15,456	22,312
60 to 89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans Receivable, Gross	4,793	3,034
90+ Days Still Accruing [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans Receivable, Gross	677	7,775
Total Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans Receivable, Gross	36,026	43,477
Current [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans Receivable, Gross	5,162,946	5,443,376
SBL Non-Real Estate [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Non-accrual	1,256	1,249
Loans Receivable, Gross	123,190	99,009
Total loans, including unamortized loan fees and costs	130,579	108,954	116,080
SBL Non-Real Estate [Member] | 30 to 59 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans Receivable, Gross	186	1,312
SBL Non-Real Estate [Member] | 60 to 89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans Receivable, Gross	389	543
SBL Non-Real Estate [Member] | 90+ Days Still Accruing [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans Receivable, Gross	358	346
SBL Non-Real Estate [Member] | Total Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans Receivable, Gross	2,189	3,450
SBL Non-Real Estate [Member] | Current [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans Receivable, Gross	128,390	105,504
SBL Commercial Mortgage [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Non-accrual	2,945	1,423
Loans Receivable, Gross	542,380	468,996
Total loans, including unamortized loan fees and costs	547,107	474,496	429,865
SBL Commercial Mortgage [Member] | 30 to 59 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans Receivable, Gross		1,853
SBL Commercial Mortgage [Member] | 60 to 89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans Receivable, Gross	1	5
SBL Commercial Mortgage [Member] | 90+ Days Still Accruing [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans Receivable, Gross		297
SBL Commercial Mortgage [Member] | Total Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans Receivable, Gross	2,946	3,578
SBL Commercial Mortgage [Member] | Current [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans Receivable, Gross	544,161	470,918
SBL Construction [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Non-accrual	3,385	3,386
Loans Receivable, Gross	19,204	30,865
Total loans, including unamortized loan fees and costs	19,204	30,864	26,841
SBL Construction [Member] | Total Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans Receivable, Gross	3,385	3,386
SBL Construction [Member] | Current [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans Receivable, Gross	15,819	27,478
Direct Lease Financing [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Non-accrual	3,351	3,550
Loans Receivable, Gross	670,208	632,160
Total loans, including unamortized loan fees and costs	670,208	632,160	599,796
Direct Lease Financing [Member] | 30 to 59 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans Receivable, Gross	3,021	4,035
Direct Lease Financing [Member] | 60 to 89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans Receivable, Gross	1,672	2,053
Direct Lease Financing [Member] | 90+ Days Still Accruing [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans Receivable, Gross	207	539
Direct Lease Financing [Member] | Total Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans Receivable, Gross	8,251	10,177
Direct Lease Financing [Member] | Current [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans Receivable, Gross	661,957	621,983
SBLOC/IBLOC [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Non-accrual	475
Total loans, including unamortized loan fees and costs	1,720,513	2,332,469	2,369,106
SBLOC/IBLOC [Member] | 30 to 59 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans Receivable, Gross	11,947	14,782
SBLOC/IBLOC [Member] | 60 to 89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans Receivable, Gross	2,691	343
SBLOC/IBLOC [Member] | 90+ Days Still Accruing [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans Receivable, Gross	75	2,869
SBLOC/IBLOC [Member] | Total Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans Receivable, Gross	15,188	17,994
SBLOC/IBLOC [Member] | Current [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans Receivable, Gross	1,705,325	2,314,475
Advisor Financing [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans Receivable, Gross	199,442	172,468
Total loans, including unamortized loan fees and costs	199,442	172,468	168,559
Advisor Financing [Member] | Current [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans Receivable, Gross	199,442	172,468
Real Estate Bridge Loans [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans Receivable, Gross	1,848,224	1,669,031
Total loans, including unamortized loan fees and costs	1,848,224	1,669,031	$ 1,488,119
Real Estate Bridge Loans [Member] | Current [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans Receivable, Gross	1,848,224	1,669,031
Other Loans II [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Non-accrual	3,688	748
Total loans, including unamortized loan fees and costs	55,800	61,679
Other Loans II [Member] | 30 to 59 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans Receivable, Gross	302	330
Other Loans II [Member] | 60 to 89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans Receivable, Gross	40	90
Other Loans II [Member] | 90+ Days Still Accruing [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans Receivable, Gross	37	3,724
Other Loans II [Member] | Total Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans Receivable, Gross	4,067	4,892
Other Loans II [Member] | Current [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans Receivable, Gross	51,733	56,787
Unamortized Loan Fees And Costs [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans, including unamortized loan fees and costs	7,895	4,732
Unamortized Loan Fees And Costs [Member] | Current [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans Receivable, Gross	7,895	$ 4,732
Payment Status [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans Receivable, Gross	156
Payment Status [Member] | SBL Non-Real Estate [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans Receivable, Gross	156
Payment Status [Member] | SBL Non-Real Estate [Member] | Current [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans Receivable, Gross	$ 156

Loans (Scheduled Undiscounted C

Loans (Scheduled Undiscounted Cash Flows Of Direct Financing Leases) (Details) $ in Thousands	Sep. 30, 2023 USD ($)
Loans [Abstract]
Remaining 2023	$ 48,771
2024	176,589
2025	152,797
2026	92,555
2027	52,873
2028 and thereafter	17,456
Total undiscounted cash flows	541,041
Residual value	200,487
Difference between undiscounted cash flows and discounted cash flows	(71,320)
Present value of lease payments recorded as lease receivables	670,208
Direct residual value not guaranteed	$ 33,680

Transactions With Affiliates (D

Transactions With Affiliates (Details) - USD ($)	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Related Party Transaction [Line Items]
Deposits	$ 6,504,471,000		$ 7,030,113,000
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	4,000,000		$ 5,500,000
Duane Morris LLP [Member]
Related Party Transaction [Line Items]
Payment for legal services	$ 164,000	$ 1,400,000

Fair Value Measurements (Narrat

Fair Value Measurements (Narrative) (Details)	3 Months Ended			9 Months Ended	12 Months Ended
	Dec. 31, 2023 USD ($)	Sep. 30, 2023 USD ($) loan	Sep. 30, 2022 USD ($)	Sep. 30, 2023 USD ($) loan	Dec. 31, 2022 USD ($) loan
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Fair value, transfers between three levels		$ 0	$ 0
Cash and cash equivalents		903,400,000		$ 903,400,000	$ 888,200,000
Collateral dependent loans		15,400,000		15,400,000
Specific reserves and other write downs on impaired loans		1,831,000		1,831,000	2,067,000
Loans Receivable, Gross		$ 5,191,077,000		$ 5,191,077,000	$ 5,482,121,000
Number of troubled debt restructured loans | loan		9		9	11
Troubled debt restructured loans balance				$ 5,160,000	$ 5,275,000
Troubled debt restructured loans, specific reserve		$ 579,000		$ 579,000	637,000
Minimum [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Estimated selling costs				7%
Maximum [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Estimated selling costs				10%
Fair Value, Measurements, Nonrecurring [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Collateral dependent loans		13,581,000		$ 13,581,000	12,205,000
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%
SBL Non-Real Estate [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Specific reserves and other write downs on impaired loans		566,000		$ 566,000	525,000
Loans Receivable, Gross		123,190,000		123,190,000	99,009,000
Troubled debt restructured loans balance				543,000	$ 650,000
Payment Deferral [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Troubled debt restructured loans balance				156,000
Payment Deferral [Member] | SBL Non-Real Estate [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Troubled debt restructured loans balance				156,000
Troubled debt restructured loans, specific reserve		$ 0		$ 0
Forecast [Member] | Insurance Liquidating Trust Preferred Security [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Debt Securities, Available-for-Sale, Gain (Loss)	$ 10,000,000

Fair Value Measurements (Carryi

Fair Value Measurements (Carrying Amount And Estimated Fair Value Of Assets And Liabilities) (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Carrying amount and estimated fair value of assets and liabilities [Abstract]
Investment securities available-for-sale	$ 756,636	$ 766,016
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
Significant Other Observable Inputs (Level 2) [Member]
Carrying amount and estimated fair value of assets and liabilities [Abstract]
Investment securities available-for-sale	738,033	745,993
Interest rate swaps, asset	427	408
Demand and interest checking	6,455,043	6,559,617
Savings and money market	49,428	140,496
Senior debt	93,765	93,871
Time deposits		330,000
Significant Unobservable Inputs (Level 3) [Member]
Carrying amount and estimated fair value of assets and liabilities [Abstract]
Investment securities available-for-sale	18,603	20,023
FHLB, ACBB, and Federal Reserve Bank stock	20,157	12,629
Commercial loans, at fair value	379,603	589,143
Loans, net of deferred loan fees and costs	5,156,653	5,462,948
Subordinated debentures	10,583	10,067
Carrying Amount [Member]
Carrying amount and estimated fair value of assets and liabilities [Abstract]
Investment securities available-for-sale	756,636	766,016
FHLB, ACBB, and Federal Reserve Bank stock	20,157	12,629
Commercial loans, at fair value	379,603	589,143
Loans, net of deferred loan fees and costs	5,198,972	5,486,853
Interest rate swaps, asset	427	408
Demand and interest checking	6,455,043	6,559,617
Savings and money market	49,428	140,496
Senior debt	95,771	99,050
Time deposits		330,000
Subordinated debentures	13,401	13,401
Securities sold under agreements to repurchase	42	42
Estimated Fair Value [Member]
Carrying amount and estimated fair value of assets and liabilities [Abstract]
Investment securities available-for-sale	756,636	766,016
FHLB, ACBB, and Federal Reserve Bank stock	20,157	12,629
Commercial loans, at fair value	379,603	589,143
Loans, net of deferred loan fees and costs	5,156,653	5,462,948
Interest rate swaps, asset	427	408
Demand and interest checking	6,455,043	6,559,617
Savings and money market	49,428	140,496
Senior debt	93,765	93,871
Time deposits		330,000
Subordinated debentures	10,583	10,067
Securities sold under agreements to repurchase	$ 42	$ 42

Fair Value Measurements (Assets

Fair Value Measurements (Assets Measured At Fair Value On A Recurring And Nonrecurring Basis) (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
Assets measured at fair value on a recurring basis [Abstract]
Total investment securities, available-for-sale	$ 756,636	$ 766,016
Assets measured on a nonrecurring basis [Abstract]
Collateral dependent loans	15,400
Other real estate owned	18,756	21,210	$ 18,873
Fair Value, Measurements, Recurring [Member]
Assets measured at fair value on a recurring basis [Abstract]
U.S. Government agency securities	33,027	28,381
Asset-backed securities	331,498	334,009
Obligations of states and political subdivisions	46,350	47,510
Residential mortgage-backed securities	160,041	139,820
Collateralized mortgage obligation securities	35,592	41,783
Commercial mortgage-backed securities	143,848	166,813
Corporate debt securities	6,280	7,700
Total investment securities, available-for-sale	756,636	766,016
Commercial loans, at fair value	379,603	589,143
Interest rate swaps, asset	427	408
Total assets	1,136,666	1,355,567
Fair Value, Measurements, Nonrecurring [Member]
Assets measured on a nonrecurring basis [Abstract]
Collateral dependent loans	13,581	12,205
Other real estate owned	18,756	21,210
Intangible assets	1,751	2,049
Assets nonrecurring	34,088	35,464
Significant Other Observable Inputs (Level 2) [Member]
Assets measured at fair value on a recurring basis [Abstract]
Total investment securities, available-for-sale	738,033	745,993
Interest rate swaps, asset	427	408
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	33,027	28,381
Asset-backed securities	331,498	334,009
Obligations of states and political subdivisions	46,350	47,510
Residential mortgage-backed securities	160,041	139,820
Collateralized mortgage obligation securities	35,592	41,783
Commercial mortgage-backed securities	131,525	154,490
Total investment securities, available-for-sale	738,033	745,993
Interest rate swaps, asset	427	408
Total assets	738,460	746,401
Significant Unobservable Inputs (Level 3) [Member]
Assets measured at fair value on a recurring basis [Abstract]
Total investment securities, available-for-sale	18,603	20,023
Commercial loans, at fair value	379,603	589,143
Assets measured on a nonrecurring basis [Abstract]
Other real estate owned	18,756	21,210
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	12,323	12,323
Corporate debt securities	6,280	7,700
Total investment securities, available-for-sale	18,603	20,023
Commercial loans, at fair value	379,603	589,143
Total assets	398,206	609,166
Significant Unobservable Inputs (Level 3) [Member] | Fair Value, Measurements, Nonrecurring [Member]
Assets measured on a nonrecurring basis [Abstract]
Collateral dependent loans	13,581	12,205
Other real estate owned	18,756	21,210
Intangible assets	1,751	2,049
Assets nonrecurring	$ 34,088	$ 35,464
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%

Fair Value Measurements (Change

Fair Value Measurements (Changes In Company's Level 3 Assets) (Details) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Investment In Unconsolidated Entity [Member]
Changes in Company's Level 3 assets [Roll Forward]
Beginning balance		$ 3,268
Purchases, issuances, sales, settlements and charge-offs
Settlements		(3,268)
Available-For-Sale Securities [Member]
Changes in Company's Level 3 assets [Roll Forward]
Beginning balance	$ 20,023	19,031
Total net (losses) or gains (realized/unrealized) Included in other comprehensive loss	(1,420)	992
Purchases, issuances, sales, settlements and charge-offs
Ending balance	18,603	20,023
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	(1,420)
Commercial Loans At Fair Value [Member]
Changes in Company's Level 3 assets [Roll Forward]
Beginning balance	589,143	1,388,416
Transfers to OREO	(737)	(61,580)
Total net gains (losses) (realized/unrealized) Included in earnings	4,152	12,570
Purchases, issuances, sales, settlements and charge-offs
Issuances	105,192	66,067
Settlements	(318,147)	(816,330)
Ending balance	379,603	589,143
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	$ (1,323)	$ (3,492)

Fair Value Measurements (Schedu

Fair Value Measurements (Schedule Of Other Real Estate Owned) (Details) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Fair Value Measurements [Abstract]
Beginning balance	$ 21,210	$ 18,873
Transfers from commercial loans, at fair value	737	0
Writedowns	(1,147)	0
Sales	(2,044)	(2,343)
Transfers from commercial loans, at fair value	0	4,680
Ending balance	$ 18,756	$ 21,210

Fair Value Measurements (Fair V

Fair Value Measurements (Fair Value Inputs, Assets, Quantitative Information) (Details) $ in Thousands	9 Months Ended
	Sep. 30, 2023 USD ($) item	Dec. 31, 2022 USD ($) item	Dec. 31, 2021 USD ($)
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Investment securities available-for-sale | $	$ 756,636	$ 766,016
Other real estate owned | $	18,756	21,210	$ 18,873
Notes Receivable Gross | $	$ 5,191,077	$ 5,482,121
Subordinated Debentures [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Number Of Debt Instruments	2
LIBOR [Member] | Subordinated Debentures [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Debt Instrument, Basis Spread on Variable Rate	3.25%
Measurement Input, Discount Rate [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Subordinated debentures, measurement input	0.1200	0.1150
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%
Weighted Average [Member] | Measurement Input, Discount Rate [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Subordinated debentures, measurement input	0.1200	0.1150
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	0.1320	0.1271
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	0.1320	0.1271
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	0.1550	0.1150
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	0.1550	0.1150
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		0.0625
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	0.0732	0.0557
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	0.0732	0.0617
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	0.0858	0.0836
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	0.1272	0.1165
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	0.0895	0.1031
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	0.0980	0.0707
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	0.1730	0.1720
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	0.1402	0.0790
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	0.0740	0.0565
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	0.1300	0.1100
Loans, Net Of Deferred Loan Fees And Costs [Member] | 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	0.0843	0.0686
Significant Unobservable Inputs (Level 3) [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Investment securities available-for-sale | $	$ 18,603	$ 20,023
Federal Home Loan Bank And Atlantic Central Bankers Bank stock | $	20,157	12,629
Loans, net of deferred loan fees and costs | $	5,156,653	5,462,948
Commercial loans held for sale | $	379,603	589,143
Subordinated debentures | $	10,583	10,067
Other real estate owned | $	18,756	21,210
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 | $	12,323	12,323
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 | $	6,280	7,700
Significant Unobservable Inputs (Level 3) [Member] | Commercial - SBA [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Commercial loans held for sale | $	126,543	146,717
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 | $	124,802	28,695
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 | $	$ 128,258	$ 413,731

Derivatives (Narrative) (Detail

Derivatives (Narrative) (Details)	9 Months Ended
	Sep. 30, 2023 USD ($) item
Derivative [Line Items]
Notional Amount	$ 6,800,000
Number of interest rate swap agreements | item	1
Receivable under agreements	$ 427,000
Cash collateral	541,000
Interest Rate Swap [Member]
Derivative [Line Items]
Fair value adjustment on derivatives, gain	$ 18,000

Derivatives (Summary Of Derivat

Derivatives (Summary Of Derivatives) (Details) $ in Thousands	9 Months Ended
	Sep. 30, 2023 USD ($)
Derivative [Line Items]
Notional Amount	$ 6,800
Fair Value	$ 427
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)	5.66%
Fair Value	$ 427

Other Identifiable Intangible_3

Other Identifiable Intangible Assets (Narrative) (Details) - USD ($)	1 Months Ended		3 Months Ended		9 Months Ended
	Jan. 31, 2020	May 31, 2016	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Finite-Lived Intangible Assets [Line Items]
Accumulated amortization			$ 2,740,000		$ 2,740,000		$ 2,442,000
Amortization of intangible assets			99,000	$ 99,000	298,000	$ 298,000
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 three years					900,000
Gross intangible assets		$ 3,400,000
Accumulated amortization			2,740,000		2,740,000		2,442,000
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			$ 2,500,000		$ 2,500,000		2,300,000
Customer List Intangibles [Member] | McMahon Leasing [Member]
Finite-Lived Intangible Assets [Line Items]
Estimated useful life			12 years		12 years
Accumulated amortization			$ 215,000		$ 215,000		$ 172,000
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	Sep. 30, 2023	Dec. 31, 2022
Finite-Lived Intangible Assets [Line Items]
Goodwill	$ 263	$ 263
Total	4,491	4,491
Accumulated Amortization	2,740	2,442
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	$ 2,740	$ 2,442

Shareholders' Equity (Details)

Shareholders' Equity (Details) - USD ($) $ / shares in Units, $ in Millions

1 Months Ended

3 Months Ended

9 Months Ended

Nov. 01, 2023

Dec. 31, 2023

Sep. 30, 2023

Jun. 30, 2023

Mar. 31, 2023

Dec. 31, 2022

Sep. 30, 2022

Jun. 30, 2022

Mar. 31, 2022

Sep. 30, 2023

Dec. 31, 2024

Oct. 26, 2023

Dec. 31, 2021

Equity, Class of Treasury Stock [Line Items]

Amount per quarter planned for stock repurchase

$ 60

$ 40

Cost of repurchased share

$ 25

$ 25

$ 25

15

$ 15

$ 15

$ 15

Share repurchased during period, shares

685,478

2,292,647

Average cost of repurchased stock (in dollars per share)

$ 36.47

$ 32.71

Stock Repurchase Program, Authorized Amount

$ 60

$ 40

Subsequent Event [Member]

Equity, Class of Treasury Stock [Line Items]

Cost of repurchased share

$ 8

Average cost of repurchased stock (in dollars per share)

$ 34

Forecast [Member]

Equity, Class of Treasury Stock [Line Items]

Amount per quarter planned for stock repurchase

$ 100

$ 200

Cost of repurchased share

25

Stock Repurchase Program, Authorized Amount

100

$ 200

Common Stock Repurchase Program, 2024 [Member] | Subsequent Event [Member]

Equity, Class of Treasury Stock [Line Items]

Amount per quarter planned for stock repurchase

$ 200

Stock Repurchase Program, Authorized Amount

$ 200

Common Stock Repurchase Program, 2024 [Member] | Forecast [Member]

Equity, Class of Treasury Stock [Line Items]

Amount per quarter planned for stock repurchase

50

Stock Repurchase Program, Authorized Amount

$ 50

Regulatory Matters (Schedule Of

Regulatory Matters (Schedule Of Regulatory Capital Amounts) (Details)	Sep. 30, 2023	Dec. 31, 2022
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 federal regulations-Basel III)	0.1000	0.1000
Common equity tier 1 to risk weighted assets "Well capitalized" institution (under federal 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	0.1092	0.0963
Tier 1 capital to risk-weighted assets ratio	0.1553	0.1340
Total capital to risk-weighted assets ratio	0.1604	0.1387
Common equity tier 1 to risk weighted assets	0.1553	0.1340
The Bancorp Bank, National Association [Member]
Compliance with Regulatory Capital Requirements under Banking Regulations [Line Items]
Tier 1 capital to average assets ratio	0.1213	0.1073
Tier 1 capital to risk-weighted assets ratio	0.1726	0.1495
Total capital to risk-weighted assets ratio	0.1777	0.1542
Common equity tier 1 to risk weighted assets	0.1726	0.1495

Legal (Narrative) (Details)

Legal (Narrative) (Details) - USD ($)	Sep. 14, 2021	Jan. 12, 2021
Maximum [Member]
Loss Contingency, Damages Sought, Value		$ 300,000
Minimum [Member]
Loss Contingency, Damages Sought, Value		2,000,000
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]
Loss Contingency, Damages Sought, Value	$ 150,000,000

Segment Financials (Narrative)

Segment Financials (Narrative) (Details)	9 Months Ended
	Sep. 30, 2023 item
Segment Financials [Abstract]
Number of segments	3

Segment Financials (Schedule Of

Segment Financials (Schedule Of Segment Financials) (Details) - USD ($) $ in Thousands	3 Months Ended						9 Months Ended
	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Segment Reporting Information [Line Items]
Interest income	$ 128,968			$ 83,921			$ 377,434	$ 201,385
Interest expense	40,086			19,262			115,541	29,304
Net interest income	88,882			64,659			261,893	172,081
Provision for credit losses	1,752			822			4,016	4,331
Non-interest income	26,780			23,426			85,105	79,943
Non-interest expense	47,459			44,830			145,432	126,027
Income before income tax	66,451			42,433			197,550	121,666
Income tax expense	16,314			11,829			49,282	31,694
Net income	50,137	$ 49,009	$ 49,122	30,604	$ 30,402	$ 28,966	148,268	89,972
Total assets	7,465,767						7,465,767		$ 7,903,000
Total liabilities	6,692,079						6,692,079		7,208,969
Specialty Finance [Member]
Segment Reporting Information [Line Items]
Interest income	109,728			75,041			321,707	179,700
Interest allocation	(33,548)			(17,747)			(98,805)	(28,300)
Interest expense	1,118			940			3,901	1,429
Net interest income	75,062			56,354			219,001	149,971
Provision for credit losses	1,752			822			4,016	4,331
Non-interest income	2,661			1,952			10,437	11,496
Non-interest expense	20,980			18,292			63,528	53,071
Income before income tax	54,991			39,192			161,894	104,065
Net income	54,991			39,192			161,894	104,065
Total assets	5,550,608						5,550,608		6,042,765
Total liabilities	225,314						225,314		321,335
Payments [Member]
Segment Reporting Information [Line Items]
Interest income	54			34			94	89
Interest allocation	37,748			17,154			108,227	28,565
Interest expense	37,186			13,981			102,353	19,989
Net interest income	616			3,207			5,968	8,665
Non-interest income	24,101			21,440			74,269	64,524
Non-interest expense	19,033			17,348			56,339	51,529
Income before income tax	5,684			7,299			23,898	21,660
Net income	5,684			7,299			23,898	21,660
Total assets	49,400						49,400		57,894
Total liabilities	6,204,051						6,204,051		6,101,539
Corporate [Member]
Segment Reporting Information [Line Items]
Interest income	19,186			8,846			55,633	21,596
Interest allocation	(4,200)			593			(9,422)	(265)
Interest expense	1,782			4,341			9,287	7,886
Net interest income	13,204			5,098			36,924	13,445
Non-interest income	18			34			399	3,923
Non-interest expense	7,446			9,190			25,565	21,427
Income before income tax	5,776			(4,058)			11,758	(4,059)
Income tax expense	16,314			11,829			49,282	31,694
Net income	(10,538)			$ (15,887)			(37,524)	$ (35,753)
Total assets	1,865,759						1,865,759		1,802,341
Total liabilities	$ 262,714						$ 262,714		$ 786,095

Subsequent Events (Details)

Subsequent Events (Details) - USD ($) $ / shares in Units, $ in Millions	1 Months Ended	3 Months Ended							9 Months Ended
	Nov. 01, 2023	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Sep. 30, 2023
Subsequent Event [Line Items]
Cost of repurchased share		$ 25	$ 25	$ 25	$ 15	$ 15	$ 15	$ 15
Average cost of repurchased stock (in dollars per share)		$ 36.47							$ 32.71
Subsequent Event [Member]
Subsequent Event [Line Items]
Repurchase of shares	235,291
Cost of repurchased share	$ 8
Average cost of repurchased stock (in dollars per share)	$ 34