The Bancorp, Inc. (TBBK) 10-Q 9 Aug 24 2024 Q2 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	6 Months Ended
	Jun. 30, 2024	Jul. 29, 2024
Document And Entity Information [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Jun. 30, 2024
Document Fiscal Period Focus	Q2
Document Transition Report	false
Entity File Number	000-51018
Entity Registrant Name	THE BANCORP, INC.
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	23-3016517
Entity Address, Address Line One	409 Silverside Road
Entity Address, City or Town	Wilmington
Entity Address, State or Province	DE
Entity Address, Postal Zip Code	19809
City Area Code	302
Local Phone Number	385-5000
Title of 12(b) Security	Common Stock, par value $1.00 per share
Trading Symbol	TBBK
Security Exchange Name	NASDAQ
Entity Filer Category	Large Accelerated Filer
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Emerging Growth Company	false
Entity Small Business	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		48,959,023
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2024
Entity Central Index Key	0001295401

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
Cash and cash equivalents
Cash and due from banks	$ 5,741	$ 4,820
Interest-earning deposits at Federal Reserve Bank	399,853	1,033,270
Total cash and cash equivalents	405,594	1,038,090
Investment securities, available-for-sale, at fair value, net of $10.0 million allowance for credit loss effective December 31, 2023	1,581,006	747,534
Commercial loans, at fair value	265,193	332,766
Loans, net of deferred loan fees and costs	5,605,727	5,361,139
Allowance for credit losses	(28,575)	(27,378)
Loans, net	5,577,152	5,333,761
Stock in Federal Reserve, Federal Home Loan and Atlantic Central Bankers Banks	15,642	15,591
Premises and equipment, net	28,038	27,474
Accrued interest receivable	43,720	37,534
Intangible assets, net	1,452	1,651
Other real estate owned	57,861	16,949
Deferred tax asset, net	20,556	21,219
Other assets	149,187	133,126
Total assets	8,145,401	7,705,695
Deposits
Demand and interest checking	7,095,391	6,630,251
Savings and money market	60,297	50,659
Total deposits	7,155,688	6,680,910
Securities sold under agreements to repurchase		42
Senior debt	96,037	95,859
Subordinated debentures	13,401	13,401
Other long-term borrowings	38,283	38,561
Other liabilities	65,001	69,641
Total liabilities	7,368,410	6,898,414
SHAREHOLDERS' EQUITY
Common stock - authorized, 75,000,000 shares of $1.00 par value; 49,267,403 and 53,202,630 shares issued and outstanding at June 30, 2024 and December 31, 2023, respectively	49,268	53,203
Additional paid-in capital	72,171	212,431
Retained earnings	671,730	561,615
Accumulated other comprehensive loss	(16,178)	(19,968)
Total shareholders' equity	776,991	807,281
Total liabilities and shareholders' equity	$ 8,145,401	$ 7,705,695

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
SHAREHOLDERS' EQUITY
Investment securities, available-for-sale, at fair value, allowance for credit loss	$ 10,000	$ 10,000
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)	49,267,403	53,202,630
Common stock, outstanding	49,267,403	53,202,630

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Interest income
Loans, including fees	$ 115,062	$ 107,378	$ 229,314	$ 213,637
Investment securities:
Taxable interest	17,520	9,873	27,154	19,173
Tax-exempt interest	40	42	79	74
Interest-earning deposits	4,677	8,997	16,561	15,582
Total interest income	137,299	126,290	273,108	248,466
Interest expense
Deposits	39,999	37,416	79,160	71,876
Short-term borrowings	1,295		1,314	234
Long-term borrowings	685	128	1,371	254
Senior debt	1,234	1,280	2,467	2,559
Subordinated debentures	291	271	583	532
Total interest expense	43,504	39,095	84,895	75,455
Net interest income	93,795	87,195	188,213	173,011
Provision for credit losses on loans	1,477	428	3,840	2,626
Provision reversal for unfunded commitments	(225)	(67)	(419)	(362)
Net interest income after provision for credit losses and provision reversal for unfunded commitments	92,543	86,834	184,792	170,747
Non-interest income
Net realized and unrealized gains on commercial loans, at fair value	503	1,921	1,599	3,646
Leasing related income	1,429	1,511	1,817	3,001
Consumer credit fintech fees	140		140
Other	895	1,298	1,543	1,578
Total non-interest income	30,722	29,336	60,104	58,325
Non-interest expense
Salaries and employee benefits	33,863	33,167	64,143	62,952
Depreciation and amortization	1,027	681	1,976	1,402
Rent and related occupancy cost	1,686	1,361	3,326	2,755
Data processing expense	1,423	1,398	2,844	2,719
Printing and supplies	59	128	162	273
Audit expense	319	417	678	809
Legal expense	633	949	1,454	1,907
Amortization of intangible assets	100	100	199	199
FDIC insurance	869	472	1,714	1,427
Software	4,637	4,317	9,126	8,554
Insurance	1,282	1,308	2,620	2,614
Telecom and IT network communications	354	363	625	739
Consulting	562	642	1,140	964
Write-downs and other losses on other real estate owned		165		1,184
Other	4,632	4,475	8,151	9,475
Total non-interest expense	51,446	49,943	98,158	97,973
Income before income taxes	71,819	66,227	146,738	131,099
Income tax expense	18,133	17,218	36,623	32,968
Net income	$ 53,686	$ 49,009	$ 110,115	$ 98,131
Net income per share - basic	$ 1.05	$ 0.89	$ 2.12	$ 1.78
Net income per share - diluted	$ 1.05	$ 0.89	$ 2.10	$ 1.76
Weighted average shares - basic	50,937,055	54,871,681	51,842,097	55,160,642
Weighted average shares - diluted	51,337,491	55,269,640	52,327,122	55,653,950
ACH, Card And Other Payment Processing Fees [Member]
Non-interest income
Fees	$ 3,000	$ 2,429	$ 5,964	$ 4,600
Prepaid, Debit Card And Related Fees [Member]
Non-interest income
Fees	$ 24,755	$ 22,177	$ 49,041	$ 45,500

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME [Abstract]
Net income	$ 53,686	$ 49,009	$ 110,115	$ 98,131
Securities available-for-sale:
Change in net unrealized gains (losses)	4,898	(3,429)	5,024	1,800
Reclassification adjustments for losses included in income			2	4
Other comprehensive income (loss)	4,898	(3,429)	5,026	1,804
Securities available-for-sale:
Change in net unrealized gains (losses)	1,209	(926)	1,236	486
Reclassification adjustments for losses included in income				1
Income tax expense (benefit) related to items of other comprehensive income	1,209	(926)	1,236	487
Other comprehensive income (loss), net of tax and reclassifications into net income	3,689	(2,503)	3,790	1,317
Comprehensive income	$ 57,375	$ 46,506	$ 113,905	$ 99,448

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, 2022	$ 55,690	$ 299,279	$ 369,319	$ (30,257)	$ 694,031
Balance, shares at Dec. 31, 2022	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 income (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
Net income					98,131
Other comprehensive income (loss) net of reclassification adjustments and tax					1,317
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
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 option exercises, net of tax benefits	$ 41	(41)
Common stock issued from option exercises, 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 income (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
Balance at Dec. 31, 2023	$ 53,203	212,431	561,615	(19,968)	$ 807,281
Balance, shares at Dec. 31, 2023	53,202,630				53,202,630
Net income			56,429		$ 56,429
Common stock issued from restricted units, net of tax benefits	$ 312	(312)
Common stock issued from restricted units, net of tax benefits, shares	312,619
Stock-based compensation		3,317			3,317
Common stock repurchases and excise tax	$ (1,262)	(49,101)			(50,363)
Common stock repurchases and excise tax, shares	(1,262,212)
Other comprehensive income (loss) net of reclassification adjustments and tax				101	101
Balance at Mar. 31, 2024	$ 52,253	166,335	618,044	(19,867)	816,765
Balance (in shares) at Mar. 31, 2024	52,253,037
Balance at Dec. 31, 2023	$ 53,203	212,431	561,615	(19,968)	$ 807,281
Balance, shares at Dec. 31, 2023	53,202,630				53,202,630
Net income					$ 110,115
Common stock repurchases and excise tax, shares					(4,280,617)
Other comprehensive income (loss) net of reclassification adjustments and tax					$ 3,790
Balance at Jun. 30, 2024	$ 49,268	72,171	671,730	(16,178)	$ 776,991
Balance (in shares) at Jun. 30, 2024	49,267,403				49,267,403
Balance at Mar. 31, 2024	$ 52,253	166,335	618,044	(19,867)	$ 816,765
Balance, shares at Mar. 31, 2024	52,253,037
Net income			53,686		53,686
Common stock issued from restricted units, net of tax benefits	$ 33	(33)
Common stock issued from restricted units, net of tax benefits, shares	32,771
Stock-based compensation		3,841			3,841
Common stock repurchases and excise tax	$ (3,018)	(97,972)			$ (100,990)
Common stock repurchases and excise tax, shares	(3,018,405)				(3,018,405)
Other comprehensive income (loss) net of reclassification adjustments and tax				3,689	$ 3,689
Balance at Jun. 30, 2024	$ 49,268	$ 72,171	$ 671,730	$ (16,178)	$ 776,991
Balance (in shares) at Jun. 30, 2024	49,267,403				49,267,403

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Operating activities
Net income	$ 110,115	$ 98,131
Adjustments to reconcile net income to net cash provided by operating activities
Depreciation and amortization	2,175	1,601
Provision for credit losses on loans	3,840	2,626
Provision reversal for unfunded commitments	(419)	(362)
Net amortization of investment securities discounts/premiums	(458)	374
Stock-based compensation expense	7,158	5,919
Realized gains on commercial loans, at fair value	(1,883)	(4,955)
Gain on sale of fixed assets	(14)
Write-down of other real estate owned		995
Change in fair value of commercial loans, at fair value		1,323
Change in fair value of derivatives	284	(14)
Loss on sales of investment securities	2	4
Increase in accrued interest receivable	(7,355)	(2,057)
Increase in other assets	(16,106)	(26,041)
Decrease in other liabilities	(5,213)	(5,025)
Net cash provided by operating activities	92,126	72,519
Investing activities
Purchase of investment securities available-for-sale	(913,050)	(48,989)
Proceeds from redemptions and prepayments of securities available-for-sale	85,238	39,927
Sale of repossessed assets	7,030	4,903
Net (increase) decrease in loans	(292,510)	213,034
Proceeds from sale of fixed assets	70
Commercial loans, at fair value drawn during the period		(70,058)
Payments on commercial loans, at fair value	68,460	250,722
Purchases of premises and equipment	(3,243)	(9,471)
Net cash (used in) provided by investing activities	(1,048,005)	380,068
Financing activities
Net increase (decrease) in deposits	474,778	(407,062)
Net decrease in securities sold under agreements to repurchase	(42)
Redemption of senior debt		(3,273)
Proceeds from the issuance of common stock		105
Repurchases of common stock and excise tax	(151,353)	(50,000)
Net cash provided by (used in) financing activities	323,383	(460,230)
Net decrease in cash and cash equivalents	(632,496)	(7,643)
Cash and cash equivalents, beginning of period	1,038,090	888,189
Cash and cash equivalents, end of period	405,594	880,546
Supplemental disclosure:
Interest paid	84,880	76,232
Taxes paid	51,428	53,703
Non-cash investing and financing activities
Transfers to other real estate owned from commercial loans, at fair value, and loans, net	40,912	737
Leased vehicles transferred to repossessed assets	$ 6,151	$ 4,953

Organization And Nature Of Oper

Organization And Nature Of Operations	6 Months Ended
	Jun. 30, 2024
Organization And Nature Of Operations [Abstract]
Organization And Nature Of Operations	No te 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”), cash value of insurance-backed lines of credit (“IBLOC”) and investment advisor financing; leases (direct lease financing); small business loans (“SBLs”), consisting primarily of 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, affinity group banking, deposit accounts to investment advisors’ customers, card payments and other payment processing services. Payments segment deposits fund the majority of the Company’s loans and securities and may produce 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 are affected by state and federal legislation and regulations.

Significant Accounting Policies

Significant Accounting Policies	6 Months Ended
	Jun. 30, 2024
Significant Accounting Policies [Abstract]
Significant Accounting Policies	Note 2. Significant Accounting Policies Basis of Presentation The financial statements of the Company, as of June 30, 2024 and for the three-and-six month periods ended June 30, 2024 and 2023, 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, 2023 (the “2023 Form 10-K”). The results of operations for the six-month period ended June 30, 2024 may not necessarily be indicative of the results of operations for the full year ending December 31, 2024. There have been no significant changes as of June 30, 2024 from the Company’s significant accounting policies as described in the 2023 Form 10-K.

Stock-Based Compensation

Stock-Based Compensation	6 Months Ended
	Jun. 30, 2024
Stock-Based Compensation [Abstract]
Stock-Based Compensation	Note 3. Stock-based Compensation The Company recognizes compensation expense for stock options and restricted stock units (“RSU”) in accordance with Financial Accounting Standards Board (“FASB”) Accounting Standards Codification 718 Stock Compensation (“ASC 718”) . The fair value of the option or RSU is generally measured at fair value at the grant date with compensation expense recognized over the service period, which is typically the stated vesting period. For option grants subject to a service condition, the Company utilizes the Black-Scholes option-pricing model to estimate the fair value of such options on the date of grant. The Black-Scholes model takes into consideration the exercise price and expected life of the options, the current price of the underlying stock and its expected volatility, the expected dividends on the stock and the current risk-free interest rate for the expected life of the option. The Company’s estimate of the fair value of a stock option is based on expectations derived from historical experience and may not necessarily equate to its market value when fully vested. In accordance with ASC 718, the Company estimates the number of options for which the requisite service is expected to be rendered . At June 30, 2024, the Company had three active stock-based compensation plans. During the six months ended June 30, 2024, the Company granted 45,616 stock options with a vesting period of four years and a weighted average grant-date fair value of $ 21.92 . During the six months ended June 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 . There were no common stock options exercised in the six-month period ended June 30, 2024. There were 13,158 stock options exercised in the six-month period ended June 30, 2023 . 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, 2024 622,677 $ 15.35 6.90 $ 14,453,641 Granted 45,616 43.89 9.62 — Exercised — — — — Expired — — — — Forfeited — — — — Outstanding at June 30, 2024 668,293 $ 17.30 6.62 $ 13,955,500 Exercisable at June 30, 2024 504,497 $ 12.00 6.08 $ 12,997,914 The Company granted 390,305 RSUs in the first six months of 2024, of which 355,965 have a vesting period of three years and 34,340 have a vesting period of one year . At issuance, the 390,305 RSUs granted in the first six months of 2024 had a weighted average fair value of $ 42.87 per unit. The Company granted 547,556 RSUs in the first six 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 six months of 2023 had a weighted average fair value of $ 35.00 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, 2024 752,255 $ 32.53 1.66 Granted 390,305 42.87 2.46 Vested ( 345,390 ) 30.39 — Forfeited — — — Outstanding at June 30, 2024 797,170 $ 38.27 1.94 As of June 30, 2024 , there was a total of $ 27.1 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 1.7 years. Related compensation expense for the three months ended June 30, 2024 and 2023 was $ 3.8 million and $ 2.7 million, respectively. Related compensation expense for the six months ended June 30, 2024 and 2023 was $ 7.1 million and $ 5.9 million, respectively. The total issuance date fair value of RSUs vested and options exercised during the six months ended June 30, 2024 and 2023, was $ 10.3 million and $ 6.2 million, respectively. The total intrinsic value of the options exercised and RSUs vested in those respective periods was $ 14.6 million and $ 16.4 million, respectively. For the six-month periods ended June 30, 2024 and 2023, the Company estimated the fair value of each stock option grant on the date of grant using the Black-Scholes options pricing model with the following weighted average assumptions: June 30, 2024 2023 Risk-free interest rate 4.17 % 3.67 % Expected dividend yield — — Expected volatility 44.76 % 45.21 % 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 Separate Trading of Registered Interest and Principal of Securities (“STRIPS”) 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 June 30, 2024 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	6 Months Ended
	Jun. 30, 2024
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 June 30, 2024 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 $ 53,686 50,937,055 $ 1.05 Effect of dilutive securities Common stock options and RSUs — 400,436 — Diluted earnings per share Net earnings available to common shareholders $ 53,686 51,337,491 $ 1.05 Stock options for 465,104 shares, exercisable at prices between $ 6.87 and $ 18.81 per share, were outstanding at June 30, 2024, and included in the diluted earnings per share computation because their exercise price per share was less than the average market price for the three-month period ended June 30, 2024 . Stock options for 203,189 shares were anti-dilutive and not included in the earnings per share calculation. For the six months ended June 30, 2024 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 $ 110,115 51,842,097 $ 2.12 Effect of dilutive securities Common stock options and RSUs — 485,025 ( 0.02 ) Diluted earnings per share Net earnings available to common shareholders $ 110,115 52,327,122 $ 2.10 Stock options for 465,104 shares, exercisable at prices between $ 6.87 and $ 18.81 per share, were outstanding at June 30, 2024, and included in the diluted earnings per share computation because their exercise price per share was less than the average market price for the six-month period ended June 30, 2024 . Stock options for 203,189 shares were anti-dilutive and not included in the earnings per share calculation. For the three months ended June 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 $ 49,009 54,871,681 $ 0.89 Effect of dilutive securities Common stock options and RSUs — 397,959 — Diluted earnings per share Net earnings available to common shareholders $ 49,009 55,269,640 $ 0.89 Stock options for 465,104 shares, exercisable at prices between $ 6.87 and $ 18.81 per share, were outstanding at June 30, 2023, and included in the diluted earnings per share computation because their exercise price per share was less than the average market price for the three-month period ended June 30, 2023. Stock options for 157,573 shares were anti-dilutive and not included in the earnings per share calculation. For the six months ended June 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 $ 98,131 55,160,642 $ 1.78 Effect of dilutive securities Common stock options and RSUs — 493,308 ( 0.02 ) Diluted earnings per share Net earnings available to common shareholders $ 98,131 55,653,950 $ 1.76 Stock options for 465,104 shares, exercisable at prices between $ 6.87 and $ 18.81 per share, were outstanding at June 30, 2023, and included in the diluted earnings per share computation because their exercise price per share was less than the average market price for the six-month period ended June 30, 2023. Stock options for 157,573 shares were anti-dilutive and not included in the earnings per share calculation.

Investment Securities

Investment Securities	6 Months Ended
	Jun. 30, 2024
Investment Securities [Abstract]
Investment Securities	Note 5. Investment Securities 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 amortized cost, gross unrealized gains and losses, and fair values of the Company’s investment securities classified as available-for-sale at June 30, 2024 and December 31, 2023 are summarized as follows (in thousands): Available-for-sale June 30, 2024 Gross Gross Allowance Amortized unrealized unrealized for Fair cost gains losses Credit Losses value U.S. Government agency securities $ 33,036 $ 6 $ ( 1,685 ) $ — $ 31,357 Asset-backed securities (1) 274,643 404 ( 35 ) — 275,012 Tax-exempt obligations of states and political subdivisions 4,860 — ( 78 ) — 4,782 Taxable obligations of states and political subdivisions 38,045 9 ( 935 ) — 37,119 Residential mortgage-backed securities 461,132 2,308 ( 5,927 ) — 457,513 Collateralized mortgage obligation securities 31,427 — ( 1,494 ) — 29,933 Commercial mortgage-backed securities 759,206 3,402 ( 17,318 ) — 745,290 Corporate debt securities 10,000 — — ( 10,000 ) — $ 1,612,349 $ 6,129 $ ( 27,472 ) $ ( 10,000 ) $ 1,581,006 June 30, 2024 Gross Gross Amortized unrealized unrealized Fair (1) Asset-backed securities as shown above cost gains losses value Federally insured student loan securities $ 3,191 $ — $ ( 8 ) $ 3,183 Collateralized loan obligation securities 271,452 404 ( 27 ) 271,829 $ 274,643 $ 404 $ ( 35 ) $ 275,012 Available-for-sale December 31, 2023 Gross Gross Allowance Amortized unrealized unrealized for Fair cost gains losses Credit Losses value U.S. Government agency securities $ 35,346 $ 6 $ ( 1,466 ) $ — $ 33,886 Asset-backed securities (1) 327,159 9 ( 1,815 ) — 325,353 Tax-exempt obligations of states and political subdivisions 4,860 39 ( 48 ) — 4,851 Taxable obligations of states and political subdivisions 43,323 15 ( 952 ) — 42,386 Residential mortgage-backed securities 169,882 108 ( 9,223 ) — 160,767 Collateralized mortgage obligation securities 35,575 — ( 1,537 ) — 34,038 Commercial mortgage-backed securities 157,759 — ( 11,506 ) — 146,253 Corporate debt securities 10,000 — — ( 10,000 ) — $ 783,904 $ 177 $ ( 26,547 ) $ ( 10,000 ) $ 747,534 December 31, 2023 Gross Gross Amortized unrealized unrealized Fair (1) Asset-backed securities as shown above cost gains losses value Federally insured student loan securities $ 6,032 $ — $ ( 49 ) $ 5,983 Collateralized loan obligation securities 321,127 9 ( 1,766 ) 319,370 $ 327,159 $ 9 $ ( 1,815 ) $ 325,353 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 $ 15.6 million at June 30, 2024, and $ 15.6 million at December 31, 2023. At each of those dates, ACBB stock amounted to $ 40,000 . The amount of FHLB stock required to be held is based on the amount of borrowings, and after repayment thereof, the stock may be redeemed. The amortized cost and fair value of the Company’s investment securities at June 30, 2024, 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 $ 51,024 $ 50,392 Due after one year through five years 137,243 132,982 Due after five years through ten years 711,253 708,587 Due after ten years 712,829 689,045 $ 1,612,349 $ 1,581,006 The Company pledges loans to collateralize it’s line of credit with the FHLB, as described in “Note 6. Loans.” The Company had no securities pledged against that line at June 30, 2024, and December 31, 2023. There were no gross realized gains on sales of securities for the three and six months ended June 30, 2024 and June 30, 2023. There were no realized losses on securities sales for the three months ended June 30, 2024 and June 30, 2023. Realized losses on securities sales were $ 2,000 and $ 4,000 , respectively, for the six months ended June 30, 2024 and June 30, 2023 . The table below indicates the length of time individual securities had been in a continuous unrealized loss position at June 30, 2024 (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 16 $ 4,599 $ ( 78 ) $ 25,724 $ ( 1,607 ) $ 30,323 $ ( 1,685 ) Asset-backed securities 15 3,731 ( 1 ) 56,157 ( 34 ) 59,888 ( 35 ) Tax-exempt obligations of states and political subdivisions 6 1,954 ( 11 ) 2,828 ( 67 ) 4,782 ( 78 ) Taxable obligations of states and political subdivisions 23 — — 33,055 ( 935 ) 33,055 ( 935 ) Residential mortgage-backed securities 118 117,072 ( 613 ) 49,028 ( 5,314 ) 166,100 ( 5,927 ) Collateralized mortgage obligation securities 19 — — 29,933 ( 1,494 ) 29,933 ( 1,494 ) Commercial mortgage-backed securities 63 110,120 ( 295 ) 220,780 ( 17,023 ) 330,900 ( 17,318 ) Total unrealized loss position investment securities 260 $ 237,476 $ ( 998 ) $ 417,505 $ ( 26,474 ) $ 654,981 $ ( 27,472 ) The table below indicates the length of time individual securities had been in a continuous unrealized loss position at December 31, 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 $ 14,945 $ ( 302 ) $ 17,697 $ ( 1,164 ) $ 32,642 $ ( 1,466 ) Asset-backed securities 53 — — 314,749 ( 1,815 ) 314,749 ( 1,815 ) Tax-exempt obligations of states and political subdivisions 3 997 ( 3 ) 1,850 ( 45 ) 2,847 ( 48 ) Taxable obligations of states and political subdivisions 25 — — 39,621 ( 952 ) 39,621 ( 952 ) Residential mortgage-backed securities 132 20,884 ( 491 ) 126,645 ( 8,732 ) 147,529 ( 9,223 ) Collateralized mortgage obligation securities 20 — — 34,038 ( 1,537 ) 34,038 ( 1,537 ) Commercial mortgage-backed securities 40 — — 146,253 ( 11,506 ) 146,253 ( 11,506 ) Total unrealized loss position investment securities 288 $ 36,826 $ ( 796 ) $ 680,853 $ ( 25,751 ) $ 717,679 $ ( 26,547 ) The Company owns one trust preferred security, issued by an insurance company, which was purchased in 2006 , and owns no other such security or similar security. At June 30, 2024, this security had a cost basis of $ 10.0 million , and comprises the balance of the corporate debt securities classification in the tables above . T he Bank provided for a potential loss for the full amount of the $ 10.0 million par value of the trust preferred security through a provision for credit loss of $ 10.0 million in the fourth quarter of 2023. Interest payments on the trust preferred security have been deferred, as permitted by its terms for periods up to five years. While the trust preferred security has previously been subject to interest deferral which was repaid, there can be no assurance that repayment will occur for the current deferral. The Company has evaluated the securities in the above tables as of June 30, 2024 and has concluded that, except for the trust preferred security discussed above, none of these securities required an allowance for credit loss (“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. With the exception of the trust preferred security discussed above and the CRE-2 security discussed in “Note 6. Loans,” 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 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. The Company intends to hold its investment securities to maturity, and it is likely that it will not be required to sell the securities prior to their anticipated recovery.

Loans

Loans	6 Months Ended
	Jun. 30, 2024
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 non-SBA commercial real estate bridge loans, primarily collateralized by multifamily properties (apartment buildings), and to a lesser extent, by hotel and retail properties, 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 as interest-earning assets and currently intends to continue doing so. Therefore, these loans are no longer accounted for as held-for-sale, but the Company continues to present them at fair value. At June 30, 2024, such loans comprised $ 161.1 million of the $ 265.2 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 $ 265.2 million commercial loans at fair value was $ 268.9 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 six months ended June 30, 2024, there were no related net unrealized losses or gains recognized for changes in fair value. For the six months ended June 30, 2023, related net unrealized losses recognized for changes in fair value were $ 1.3 million, $ 365,000 of which reflected losses attributable to credit weaknesses. In the third quarter of 2021, the Company resumed the origination of non-SBA 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 maintained are consistent with the Bank’s liquidity policy which maximizes potential liquidity. At June 30, 2024, $ 2.40 billion of loans were pledged to the Federal Reserve Bank and $ 2.07 billion of loans were pledged to the FHLB against lines of credit which provide a source of liquidity to the Bank. There were no amounts drawn against these lines at June 30, 2024 . 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, which is included in the commercial mortgage backed securities classification in investment securities. As of June 30, 2024, the principal balance of the Bank’s CRE-2-issued security was $ 12.6 million . As a result of the reduced excess of appraised value over the Bank’s principal and accruing interest based on new appraisals, the $ 12.6 million principal was placed in nonaccrual status and $ 1.3 million was reversed from securities interest in the second quarter of 2024.While the appraised values allocable to the Bank’s security exceed the principal and unpaid interest, there can be no assurance as to the amounts received upon the servicer’s disposition of these properties, which will reflect additional servicing fees, actual disposition prices and other disposition costs. 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. For SBLOC, the Company relies on the market value of the underlying securities collateral as adjusted by margin requirements, generally 50 % for equities and 80 % for investment grade securities. For IBLOC, the Company relies on the cash value of insurance policy collateral. Of the total $ 70.1 million of consumer fintech loans at June 30, 2024, $ 53.3 million consisted of secured credit card loans which the Bank makes with the marketing and servicing assistance of third parties. The majority of the balances were collateralized with deposits at the Bank, with related income statement impact reflected both in a lower cost of funds and fee income. The lower cost of funds results from balances required to be maintained to collateralize related card use. Related fee income is reflected in the “Consumer credit fintech fees” line of the income statement. Major classifications of loans, excluding commercial loans at fair value, are as follows (in thousands): June 30, December 31, 2024 2023 SBL non-real estate $ 171,893 $ 137,752 SBL commercial mortgage 647,894 606,986 SBL construction 30,881 22,627 SBLs 850,668 767,365 Direct lease financing 711,403 685,657 SBLOC / IBLOC (1) 1,558,095 1,627,285 Advisor financing (2) 238,831 221,612 Real estate bridge loans 2,119,324 1,999,782 Consumer fintech (3) 70,081 — Other loans (4) 46,592 50,638 5,594,994 5,352,339 Unamortized loan fees and costs 10,733 8,800 Total loans, including unamortized loan fees and costs $ 5,605,727 $ 5,361,139 June 30, December 31, 2024 2023 SBLs, including costs net of deferred fees of $ 9,558 and $ 9,502 for June 30, 2024 and December 31, 2023, respectively $ 860,226 $ 776,867 SBLs included in commercial loans, at fair value 104,146 119,287 Total SBLs (5) $ 964,372 $ 896,154 (1) SBLOC are collateralized by marketable securities, while IBLOC are collateralized by the cash surrender value of insurance policies. At June 30, 2024 and December 31, 2023, IBLOC loans amounted to $ 582.8 million and $ 646.9 million, 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) Consumer fintech loans consist primarily of secured credit card loans. (4) Includes demand deposit overdrafts reclassified as loan balances totaling $ 279,000 and $ 1.7 million at June 30, 2024 and December 31, 2023, respectively. Estimated overdraft charge-offs and recoveries are reflected in the ACL and are immaterial. (5) 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 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): June 30, 2024 December 31, 2023 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 $ 1,350 $ 1,098 $ 2,448 $ 1,842 SBL commercial mortgage 1,814 3,397 5,211 2,381 SBL construction 3,385 — 3,385 3,385 Direct leasing 3,458 412 3,870 3,785 Other loans — — — 132 $ 10,007 $ 4,907 $ 14,914 $ 11,525 The Company had $ 57.9 million of other real estate owned (“OREO”) at June 30, 2024, and $ 16.9 million of OREO at December 31, 2023. The following table summarizes the Company’s non-accrual loans, loans past due 90 days or more, and OREO at June 30, 2024 and December 31, 2023, respectively: June 30, December 31, 2024 2023 (Dollars in thousands) Non-accrual loans SBL non-real estate $ 2,448 $ 1,842 SBL commercial mortgage 5,211 2,381 SBL construction 3,385 3,385 Direct leasing 3,870 3,785 Other loans — 132 Total non-accrual loans 14,914 11,525 Loans past due 90 days or more and still accruing (1) 4,276 1,744 Total non-performing loans 19,190 13,269 OREO (2) 57,861 16,949 Total non-performing assets $ 77,051 $ 30,218 (1) The majority of the increase in Loans past due 90 days or more and still accruing resulted from vehicle leases to governmental entities and municipalities, the payments for which are sometimes subject to administrative delays. (2 ) In the first quarter of 2024, a $ 39.4 million apartment building rehabilitation bridge loan was transferred to nonaccrual status. On April 2, 2024, the same loan was transferred from nonaccrual status to OREO, and comprised the majority of our OREO at June 30, 2024. We intend to continue to manage the capital improvements on the underlying apartment complex. As the units become available for lease, the property manager will be tasked with leasing these units at market rents. The $ 39.4 million balance compares to a September 2023 third party “as is” appraisal of $ 47.8 million, or an 82 % “as is” loan to value (“LTV”) , with additional potential collateral value as construction progresses, and units are re-leased at stabilized rental rates . The Company entered into a purchase and sale agreement for that apartment property acquired by the Bank through foreclosure. The purchaser made an earnest money deposit of $ 125,000 in July 2024, with additional required deposits projected to total $ 500,000 prior to the December 31, 2024 closing deadline. The sales price is expected to cover the Company’s current OREO balance plus the forecasted cost of improvements to the property. There can be no assurance that the purchaser will consummate the sale of the property, but if not consummated, earnest money deposits are expected to accrue to the Company. The nonaccrual balances in this table as of June 30, 2024, are also reflected in the substandard loan totals. Interest which would have been earned on loans classified as non-accrual for the six months ended June 30, 2024 and 2023, was $ 497,000 and $ 399,000 , respectively. No income on non-accrual loans was recognized during the six months ended June 30, 2024. During the six months ended June 30, 2024, $ 222,000 of REBL, $ 63,000 of direct leasing, $ 109,000 of SBL commercial real estate, and $ 33,000 of SBL non-real estate were reversed from interest income, which represented interest accrued on loans placed into non-accrual status during the period . During the six months ended June 30, 2023, $ 89,000 of legacy commercial real estate, $ 89,000 of SBL commercial real estate, $ 3,000 of SBL non-real estate, and $ 50,000 of direct leasing were 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 six months ended June 30, 2024 or 2023. L oans which are experiencing financial stress are reviewed by the loan review department, which is independent of the lending lines. The review includes an analysis for a potential specific reserve allocation in the ACL. For REBLs, updated appraisals are generally obtained in conjunction with modifications. During the three month and year-to-date periods ended June 30, 2024 and June 30, 2023, loans modified and related information are as follows (dollars in thousands): Three months ended June 30, 2024 Three months ended June 30, 2023 Payment delay as a result of a payment deferral Interest rate reduction and payment deferral Term extension Total Percent of total loan category Payment delay as a result of a payment deferral Total Percent of total loan category SBL non-real estate $ — $ — $ — $ — — $ 156 $ 156 0.13 % SBL commercial mortgage — — — — — — — — Direct lease financing — — 2,551 2,551 0.36 % — — — Real estate bridge loans — — — — — — — — Total $ — $ — $ 2,551 $ 2,551 0.05 % $ 156 $ 156 — Six months ended June 30, 2024 Six months ended June 30, 2023 Payment delay as a result of a payment deferral Interest rate reduction and payment deferral Term extension Total Percent of total loan category Payment delay as a result of a payment deferral Total Percent of total loan category SBL non-real estate $ 1,726 $ — $ — $ 1,726 1.00 % $ 156 $ 156 0.13 % SBL commercial mortgage 3,320 — — 3,320 0.51 % — — — Direct lease financing — — 2,551 2,551 0.36 % — — — Real estate bridge loans (1) 26,923 32,500 — 59,423 2.80 % — — — Total $ 31,969 $ 32,500 $ 2,551 $ 67,020 1.20 % $ 156 $ 156 — (1) For the period ended June 30, 2024, the “as is” weighted average LTV of the real estate bridge lending balances was less than 72.5 %, and the “as stabilized” LTV was approximately 68 % based upon recent appraisals. “As stabilized” LTVs reflect the third-party appraiser’s estimated value after the rehabilitation is complete. On each property reflected in the balances, apartment improvements and renovations continue, utilizing additional borrower capital. The balances for both periods were also classified as either special mention or substandard as of June 30, 2024. The following table shows an analysis of loans that were modified during the three month and year-to-date periods ended June 30, 2024 and June 30, 2023 presented by loan classification (dollars in thousands): Three months ended June 30, 2024 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 $ — $ — $ — $ — $ — $ — $ — SBL commercial mortgage — — — — — — — Direct lease financing — 2,551 — — 2,551 — 2,551 Real estate bridge loans — — — — — — — $ — $ 2,551 $ — $ — $ 2,551 $ — $ 2,551 Three months ended June 30, 2023 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 $ — $ — $ — $ — $ — $ 156 $ 156 Six months ended June 30, 2024 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 $ — $ — $ — $ 757 $ 757 $ 969 $ 1,726 SBL commercial mortgage — — — — — 3,320 3,320 Direct lease financing — 2,551 — — 2,551 — 2,551 Real estate bridge loans (1) — — — — — 59,423 59,423 $ — $ 2,551 $ — $ 757 $ 3,308 $ 63,712 $ 67,020 Six months ended June 30, 2023 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 $ — $ — $ — $ — $ — $ 156 $ 156 (1) For the period ended June 30, 2024, the “as is” weighted average LTV of the real estate bridge lending balances was less than 72.5 %, and the “as stabilized” LTV was approximately 68 % based upon recent appraisals. “As stabilized” LTVs reflect the third-party appraiser’s estimated value after the rehabilitation is complete. On each property reflected in the balances, apartment improvements and renovations continue, utilizing additional borrower capital. The balances for both periods were also classified as either special mention or substandard as of June 30, 2024. The following table describes the financial effect of the modifications made during the three month and year-to-date periods ended June 30, 2024 and June 30, 2023 (dollars in thousands): Three months ended June 30, 2024 Three months ended June 30, 2023 Combined Rate and Maturity Combined Rate and Maturity Weighted average interest reduction Weighted average term extension (in months) More-Than-Insignificant-Payment Delay Weighted average interest reduction Weighted average term extension (in months) More-Than-Insignificant-Payment Delay (2) SBL non-real estate — — — — — 0.13 % SBL commercial mortgage — — — — — — Direct lease financing — 12.0 — — — — Real estate bridge loans — — — — — — Six months ended June 30, 2024 Six months ended June 30, 2023 Combined Rate and Maturity Combined Rate and Maturity Weighted average interest reduction Weighted average term extension (in months) More-Than-Insignificant-Payment Delay (2) Weighted average interest reduction Weighted average term extension (in months) More-Than-Insignificant-Payment Delay (2) SBL non-real estate — — 1.00 % — — 0.13 % SBL commercial mortgage — — 0.51 % — — — Direct lease financing — 12.0 — — — — Real estate bridge loans (1) 1.68 % — 1.27 % — — — (1) For the period ended June 30, 2024, the “as is” weighted average LTV of the real estate bridge lending balances was less than 72.5 %, and the “as stabilized” LTV was approximately 68 % based upon recent appraisals. “As stabilized” LTVs reflect the third-party appraiser’s estimated value after the rehabilitation is complete. On each property reflected in the balances, apartment improvements and renovations continue, utilizing additional borrower capital. The balances for both periods were also classified as either special mention or substandard as of June 30, 2024. (2) Percentage represents the principal of loans deferred divided by the principal of the total loan portfolio. While borrowers for a $ 12.3 million apartment property loan which had a six month payment deferral granted in the fourth quarter of 2023 have not resumed payments, the related “as is” and “as stabilized” LTV based on a May 2024 appraisal were 72 % and 56 %, respectively. The “as stabilized” loan to value measures the apartment property’s value after renovations have been completed and units have generally been released. There were no loans that received a term extension modification which had a payment default during the period and were modified in the twelve months before default. The Company had no commitments to extend additional credit to loans classified as modified for the periods ended June 30, 2024 or December 31, 2023. T here were $ 2.6 million and $ 67.0 million of loans classified as modified for the three month and year-to-date periods ended June 30, 2024, respectively, with specific reserves of zero and $ 7,000 , for the three month and year-to-date periods ended June 30, 2024, respectively. T here were $ 156,000 of loans classified as modified for each of the three month and year-to-date periods ended June 30, 2023. Substantially all of the reserves at June 30, 2024 related to the non-guaranteed portion of SBA loans. 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 default/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 origination 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 de minimus losses have been incurred, probability of default/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 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 June 30, 2024, the ACL amounted to $ 28.6 million of which $ 11.4 million of allowances resulted from the Company’s historical charge-off ratios, $ 3.4 million from reserves on specific loans, with the balance comprised of the qualitative components. The $ 11.4 million resulted primarily from SBA non-real estate lending and leasing charge-offs. The proportion of qualitative reserves compared to charge-off history related reserves reflects the general absence of charge-offs in the Company’s largest loan portfolios consisting of SBLOC and IBLOC and real estate bridge lending which results, at least in part, from the nature of related collateral. Such collateral respectively consists 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. As a result of continuing economic uncertainty in 2022, including heightened inflation and increased risks of recession, the qualitative factors which had previously been set in anticipation of a downturn, 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. In the second quarter of 2024, the provision for credit losses was reduced by $ 1.4 million to reflect reduced average lives for small business non-real estate loans. 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 had not, prior to the fourth quarter of 2023, increased the economic factor for multifamily 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. In the fourth quarter of 2023, an increasing trend in substandard loans was reflected in an increase in the risk level for the REBL ACL economic qualitative factor, which resulted in a $ 1.0 million increase in the fourth quarter provision for credit loss on loans. 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 experienced limited multifamily (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 multifamily housing. The Company’s charge-offs have been virtually non-existent for SBLOC and IBLOC notwithstanding stressed economic periods, and their ACL is accordingly also determined by a qualitative factor. 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 June 30, 2024 and December 31, 2023 are as follows (in thousands): As of June 30, 2024 2024 2023 2022 2021 2020 Prior Revolving loans at amortized cost Total SBL non real estate Non-rated $ 782 $ — $ — $ — $ — $ — $ — $ 782 Pass 18,560 76,234

Transactions With Affiliates

Transactions With Affiliates	6 Months Ended
	Jun. 30, 2024
Transactions With Affiliates [Abstract]
Transactions With Affiliates	N ote 7. Transactions with Affiliates The Bank did no t maintain any deposits for various affiliated companies as of June 30, 2024 and December 31, 2023, respectively. The Bank has entered into lending transactions in the ordinary course of business with directors, executive officers, principal stockholders and affiliates of such persons. All loans were made on substantially the same terms, including interest rate and collateral, as those prevailing at the time for comparable loans with persons not related to the lender. At June 30, 2024, 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 $ 5.8 million at June 30, 2024 and $ 5.7 million at December 31, 2023. 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 $ 4,800 and $ 2,800 for legal services for the six months ended June 30, 2024 and 2023, respectively.

Fair Value Measurements

Fair Value Measurements	6 Months Ended
	Jun. 30, 2024
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 $ 405.6 million and $ 1.04 billion as of June 30, 2024 and December 31, 2023, 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 second quarter of 2024 and 2023, there were no transfers between the three levels. Federal Reserve, FHLB, and ACBB stock, are held as required by those respective institutions and are carried at cost. Each of these institutions require their members to hold stock as a condition of membership. While a fixed stock amount is required by each of these institutions, the FHLB stock requirement periodically increases or decreases with varying levels 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. 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: June 30, 2024 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 $ 1,581,006 $ 1,581,006 $ — $ 1,569,689 $ 11,317 Federal Reserve, FHLB and ACBB stock 15,642 15,642 — — 15,642 Commercial loans, at fair value 265,193 265,193 — — 265,193 Loans, net of deferred loan fees and costs 5,605,727 5,569,044 — — 5,569,044 Demand and interest checking 7,095,391 7,095,391 — 7,095,391 — Savings and money market 60,297 60,297 — 60,297 — Senior debt 96,037 94,020 — 94,020 — Subordinated debentures 13,401 11,372 — — 11,372 Other long-term borrowings 38,283 38,283 — 38,283 — December 31, 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 $ 747,534 $ 747,534 $ — $ 735,463 $ 12,071 Federal Reserve, FHLB and ACBB stock 15,591 15,591 — — 15,591 Commercial loans, at fair value 332,766 332,766 — — 332,766 Loans, net of deferred loan fees and costs 5,361,139 5,329,436 — — 5,329,436 Interest rate swaps, asset 285 285 — 285 — Demand and interest checking 6,630,251 6,630,251 — 6,630,251 — Savings and money market 50,659 50,659 — 50,659 — Senior debt 95,859 96,539 — 96,539 — Subordinated debentures 13,401 11,470 — — 11,470 Other long-term borrowings 38,561 38,561 — 38,561 — 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 June 30, 2024 (Level 1) (Level 2) (Level 3) Investment securities, available-for-sale U.S. Government agency securities $ 31,357 $ — $ 31,357 $ — Asset-backed securities 275,012 — 275,012 — Obligations of states and political subdivisions 41,901 — 41,901 — Residential mortgage-backed securities 457,513 — 457,513 — Collateralized mortgage obligation securities 29,933 — 29,933 — Commercial mortgage-backed securities 745,290 — 733,973 11,317 Total investment securities, available-for-sale 1,581,006 — 1,569,689 11,317 Commercial loans, at fair value 265,193 — — 265,193 $ 1,846,199 $ — $ 1,569,689 $ 276,510 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, 2023 (Level 1) (Level 2) (Level 3) Investment securities, available-for-sale U.S. Government agency securities $ 33,886 $ — $ 33,886 $ — Asset-backed securities 325,353 — 325,353 — Obligations of states and political subdivisions 47,237 — 47,237 — Residential mortgage-backed securities 160,767 — 160,767 — Collateralized mortgage obligation securities 34,038 — 34,038 — Commercial mortgage-backed securities 146,253 — 134,182 12,071 Total investment securities, available-for-sale 747,534 — 735,463 12,071 Commercial loans, at fair value 332,766 — — 332,766 Interest rate swaps, asset 285 — 285 — $ 1,080,585 $ — $ 735,748 $ 344,837 The Company’s Level 3 asset activity for the categories shown are summarized below (in thousands): Fair Value Measurements Using Significant Unobservable Inputs (Level 3) Available-for-sale Commercial loans, securities at fair value June 30, 2024 December 31, 2023 June 30, 2024 December 31, 2023 Beginning balance $ 12,071 $ 20,023 $ 332,766 $ 589,143 Transfers to OREO — — ( 880 ) ( 2,686 ) Total net (losses) or gains (realized/unrealized) Included in earnings — — 1,883 3,869 Included in earnings (included in credit loss) — ( 10,000 ) — — Included in other comprehensive income (loss) ( 754 ) 2,048 — — Purchases, advances, sales and settlements Advances — — — 134,256 Settlements — — ( 68,576 ) ( 391,816 ) Ending balance $ 11,317 $ 12,071 $ 265,193 $ 332,766 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. $ — $ — $ — $ ( 3,085 ) The Company’s OREO activity is summarized below (in thousands) as of the dates indicated: June 30, 2024 December 31, 2023 Beginning balance $ 16,949 $ 21,210 Transfer from loans, net 40,032 — Transfer from commercial loans, at fair value 880 2,686 Write-downs — ( 1,147 ) Sales — ( 5,800 ) Ending balance $ 57,861 $ 16,949 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 June 30, 2024 Valuation techniques Unobservable inputs June 30, 2024 June 30, 2024 Commercial mortgage-backed investment security (1) $ 11,317 Discounted cash flow Discount rate 15.00 % 15.00 % FHLB, ACBB, and Federal Reserve Bank stock 15,642 Cost N/A N/A N/A Loans, net of deferred loan fees and costs (2) 5,569,044 Discounted cash flow Discount rate 7.40 %- 13.00 % 8.52 % Commercial - SBA (3) 104,146 Discounted cash flow Discount rate 7.36 % 7.36 % Non-SBA commercial real estate - fixed (4) 149,635 Discounted cash flow Discount rate 8.05 %- 11.20 % 9.36 % Non-SBA commercial real estate - floating (5) 11,412 Discounted cash flow Discount rate 10.20 %- 17.10 % 13.18 % Commercial loans, at fair value 265,193 Subordinated debentures (6) 11,372 Discounted cash flow Discount rate 11.00 % 11.00 % OREO (7) 57,861 Appraised value N/A N/A N/A Level 3 instruments only Weighted Fair value at Range at average at December 31, 2023 Valuation techniques Unobservable inputs December 31, 2023 December 31, 2023 Commercial mortgage-backed investment security $ 12,071 Discounted cash flow Discount rate 14.00 % 14.00 % FHLB, ACBB, and Federal Reserve Bank stock 15,591 Cost N/A N/A N/A Loans, net of deferred loan fees and costs 5,329,436 Discounted cash flow Discount rate 7.40 %- 13.00 % 8.41 % Commercial - SBA 119,287 Discounted cash flow Discount rate 7.46 % 7.46 % Non-SBA commercial real estate - fixed 162,674 Discounted cash flow and appraisal Discount rate 8.00 %- 12.30 % 8.76 % Non-SBA commercial real estate - floating 50,805 Discounted cash flow Discount rate 9.30 %- 16.50 % 14.19 % Commercial loans, at fair value 332,766 Subordinated debentures 11,470 Discounted cash flow Discount rate 11.00 % 11.00 % OREO 16,949 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 June 30, 2024 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 subordinated 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 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, which was transferred to nonaccrual status in the second quarter of 2024, see “Note 6. Loans.” (2) 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. (3) 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. (4) 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. (5) Non-SBA commercial real estate – floating are floating rate non-SBA loans, the majority of which are secured by multifamily properties (apartments). These are bridge loans designed to provide owners time and funding for property improvements and are generally valued using discounted cash flow analysis. The discount rate for the vast majority of these loans was based upon current origination rates for similar loans. Deterioration in loan performance or other credit weaknesses could result in fair value ranges which would be dependent upon potential buyers’ tolerance for such weaknesses and are difficult to estimate. At June 30, 2024, these loans were fair valued by a third-party, based upon discounting at market rates for similar loans. (6) Subordinated debentures are comprised of $ 13.4 million of debentures bearing interest at SOFR plus 3.51 % and maturing in March 2038 (the “2038 Debentures”), which 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 the 2038 Debentures’ valuation . (7) 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). The non-accrual loans in the following table are treated as collateral dependent to the extent they have resulted from borrower financial difficulty (and not from administrative delays or other mitigating factors), and are not brought current. For non-accrual loans, the Company establishes a reserve in the allowance for credit losses for deficiencies between estimated collateral and loan carrying values. Fair Value Measurements at Reporting Date Using Quoted prices in active Significant other Significant markets for identical observable unobservable Fair value assets inputs inputs (1) Description June 30, 2024 (Level 1) (Level 2) (Level 3) Collateral dependent loans with specific reserves (1) $ 6,643 $ — $ — $ 6,643 OREO 57,861 — — 57,861 $ 64,504 $ — $ — $ 64,504 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, 2023 (Level 1) (Level 2) (Level 3) Collateral dependent loans with specific reserves (1) $ 8,944 $ — $ — $ 8,944 OREO 16,949 — — 16,949 $ 25,893 $ — $ — $ 25,893 (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. At June 30, 2024, principal on collateral dependent loans, which is accounted for on the basis of the value of underlying collateral, is shown at an estimated fair value of $ 6.6 million. To arrive at that fair value, related loan principal of $ 10.0 million was reduced by specific reserves of $ 3.4 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. Valuation techniques consistent with the market and/or cost approach were used to measure fair value and primarily included observable inputs for the individual loans being evaluated such as recent sales of similar collateral 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 .

Other Identifiable Intangible A

Other Identifiable Intangible Assets	6 Months Ended
	Jun. 30, 2024
Other Identifiable Intangible Assets [Abstract]
Other Identifiable Intangible Assets	Note 9. 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 ($ 624,000 over the next three years). The gross carrying amount of the customer list intangible is $ 3.4 million, and as of June 30, 2024, and December 31, 2023, respectively, the accumulated amortization expense was $ 2.8 million and $ 2.6 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 $ 258,000 at June 30, 2024 and $ 230,000 at December 31, 2023. Amortization expense is $ 57,000 per year ($ 287,000 over the next five years). The gross carrying value and accumulated amortization related to the Company’s intangibles at June 30, 2024 and December 31, 2023 are presented below: June 30, December 31, 2024 2023 Gross Gross Carrying Accumulated Carrying Accumulated Amount Amortization Amount Amortization (Dollars in thousands) Customer list intangibles $ 4,093 $ 3,039 $ 4,093 $ 2,840 Goodwill 263 — 263 — Trade Name 135 — 135 — Total $ 4,491 $ 3,039 $ 4,491 $ 2,840

Recent Accounting Pronouncement

Recent Accounting Pronouncements	6 Months Ended
	Jun. 30, 2024
Recent Accounting Pronouncements [Abstract]
Recent Accounting Pronouncements	Note 10. Recent Accounting Pronouncements 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. In November 2023, the FASB issued ASU 2023-07, Segment Reporting (Topic 280), Improvements to Reportable Segment Disclosures. ASU 2023-07 enhances segment level disclosures, for both annual and quarterly reporting periods and is effective with the December 31, 2024 financial statements. As a result of the enhancements, segment disclosures will include greater detail surrounding the nature of expenses now reported as a single line item in the segment income statements. In addition to disclosing the chief operational decision maker by title and position, an explanation of how the segment information is used by that decision maker will be summarized. The Company is currently evaluating these new disclosure enhancements . In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740), Improvements to Income Tax Disclosures. ASU 2023-09, effective January 1, 2025, adds annual disclosures for the amount of income taxes paid, net of refunds, shown separately for federal, state and foreign taxes. Total tax paid, net of refunds, for any jurisdictions which exceed 5% of total net taxes paid, will also be shown separately. The Company is currently evaluating these disclosures.

Shareholders' Equity

Shareholders' Equity	6 Months Ended
	Jun. 30, 2024
Shareholders' Equity [Abstract]
Shareholders' Equity	Note 11. 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”). Under the 2023 Repurchase Program, the Company repurchased $ 25.0 million in value of the Company’s common stock in each quarter of 2023. 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. The Company increased its share repurchase authorization for the second quarter of 2024 from $ 50.0 million to $ 100.0 million, which increased the maximum amount under the 2024 Repurchase Program to $ 250.0 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 Securities Exchange Act of 1934, as amended (the “Exchange Act”). The 2024 Repurchase Program may be modified or terminated at any time. During the three and six months ended June 30, 2024, the Company repurchased 3,018,405 shares and 4,280,617 shares of its common stock in the open market under the 2024 Repurchase Program at an average price of $ 33.13 per share and $ 35.04 per share, respectively . 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, in equal quarterly amounts, respectively, in 2021, 2022 and 2023, with $ 200 million originally planned for 2024. Subsequently the second quarter 2024 planned repurchase was increased from $ 50 million to $ 100 million, with $ 50 million in repurchases planned for each remaining quarter of 2024. The planned amounts of such repurchases are generally 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	6 Months Ended
	Jun. 30, 2024
Regulatory Matters [Abstract]
Regulatory Matters	Note 12. 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 June 30, 2024 The Bancorp, Inc. 10.07 % 14.13 % 14.68 % 14.13 % The Bancorp Bank, National Association 11.21 % 15.69 % 16.24 % 15.69 % "Well capitalized" institution (under federal regulations-Basel III) 5.00 % 8.00 % 10.00 % 6.50 % As of December 31, 2023 The Bancorp, Inc. 11.19 % 15.66 % 16.23 % 15.66 % The Bancorp Bank, National Association 12.37 % 17.35 % 17.92 % 17.35 % "Well capitalized" institution (under federal regulations-Basel III) 5.00 % 8.00 % 10.00 % 6.50 %

Legal

Legal	6 Months Ended
	Jun. 30, 2024
Legal [Abstract]
Legal	Note 13. 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 September 14, 2021, Cachet Financial Services (“Cachet”) filed an adversary proceeding against the Bank in the U.S. 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 U.S. 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. On November 15, 2023, the Bank filed a motion to dismiss the complaint. Del Mar subsequently filed an amended complaint, but maintained the same causes of action. On December 22, 2023, the Bank filed a motion to dismiss the amended complaint. On May 16, 2024, the court granted the Bank’s motion and dismissed Del Mar’s amended complaint with prejudice. On June 14, 2024, Del Mar appealed the dismissal to the U.S. Court of Appeals for the Second Circuit. The parties subsequently resolved the matter without material loss to the Bank and the case was dismissed on or about July 1, 2024. The Company considers this matter resolved. On November 21, 2023, TBBK Card Services, Inc. (“TBBK Card”), a wholly-owned subsidiary of the Bank, was served with a complaint filed in the Superior Court of the State of California, captioned People of the State of California, acting by and through San Francisco City Attorney David Chiu, Plaintiff v. InComm Financial Services, Inc., TBBK Card Services, Inc., Sutton Bank, Pathward, N.A., and Does 1-10, Defendants . The complaint principally alleges that the defendants engaged in unlawful, unfair or fraudulent business acts and practices related to the packaging of “Vanilla” prepaid cards and the refund process for unauthorized transactions that occurred due to card draining practices. On December 14, 2023, the case was removed to the U.S. District Court for the Northern District of California. On March 26, 2024, the case was remanded to the Superior Court of the State of California. TBBK Card is vigorously defending against the claims. On May 6, 2024, TBBK Card filed a motion to quash service of summons as to TBBK Card for lack of personal jurisdiction, which is still pending. The Company is not yet able to determine whether the ultimate resolution of this matter will have a material adverse effect on the Company’s financial conditions or operations. In addition, 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	6 Months Ended
	Jun. 30, 2024
Segment Financials [Abstract]
Segment Financials	Note 14. 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 and debit card accounts, card and other payments related accounts, ACH processing and deposits and credit products generated by those business lines. Corporate includes the Company’s investment portfolio, corporate overhead and non-allocated expenses. Effective tax rates are similar for each segment and are not a meaningful aspect of related segment decisions. The following tables provide segment information for the periods indicated: For the three months ended June 30, 2024 Specialty finance Payments Corporate Total (Dollars in thousands) Interest income $ 113,655 $ — $ 23,644 $ 137,299 Interest allocation ( 34,217 ) 40,102 ( 5,885 ) — Interest expense 854 38,888 3,762 43,504 Net interest income 78,584 1,214 13,997 93,795 Provision for credit losses on loans and unfunded commitments 1,420 — ( 168 ) 1,252 Non-interest income 2,763 27,927 32 30,722 Non-interest expense 23,150 20,847 7,449 51,446 Income before taxes 56,777 8,294 6,748 71,819 Income tax expense 14,336 2,094 1,703 18,133 Net income $ 42,441 $ 6,200 $ 5,045 $ 53,686 For the three months ended June 30, 2023 Specialty finance Payments Corporate Total (Dollars in thousands) Interest income $ 106,588 $ 21 $ 19,681 $ 126,290 Interest allocation ( 32,323 ) 35,628 ( 3,305 ) — Interest expense 1,297 34,663 3,135 39,095 Net interest income 72,968 986 13,241 87,195 Provision for credit losses on loans and unfunded commitments 361 — — 361 Non-interest income 4,358 24,640 338 29,336 Non-interest expense 21,051 18,691 10,201 49,943 Income before taxes 55,914 6,935 3,378 66,227 Income tax expense 14,537 1,803 878 17,218 Net income (loss) $ 41,377 $ 5,132 $ 2,500 $ 49,009 For the six months ended June 30, 2024 Specialty finance Payments Corporate Total (Dollars in thousands) Interest income $ 226,276 $ 2 $ 46,830 $ 273,108 Interest allocation ( 68,203 ) 79,680 ( 11,477 ) — Interest expense 1,711 76,951 6,233 84,895 Net interest income 156,362 2,731 29,120 188,213 Provision for credit losses on loans and unfunded commitments 3,591 — ( 170 ) 3,421 Non-interest income 4,460 55,208 436 60,104 Non-interest expense 45,972 41,041 11,145 98,158 Income before taxes 111,259 16,898 18,581 146,738 Income tax expense 27,770 4,218 4,635 36,623 Net income $ 83,489 $ 12,680 $ 13,946 $ 110,115 For the six months ended June 30, 2023 Specialty finance Payments Corporate Total (Dollars in thousands) Interest income $ 211,979 $ 40 $ 36,447 $ 248,466 Interest allocation ( 65,257 ) 70,479 ( 5,222 ) — Interest expense 2,783 65,167 7,505 75,455 Net interest income 143,939 5,352 23,720 173,011 Provision for credit losses on loans and unfunded commitments 2,264 — — 2,264 Non-interest income 7,776 50,168 381 58,325 Non-interest expense 42,549 37,306 18,118 97,973 Income before taxes 106,902 18,214 5,983 131,099 Income tax expense 26,883 4,580 1,505 32,968 Net income (loss) $ 80,019 $ 13,634 $ 4,478 $ 98,131 June 30, 2024 Specialty finance Payments Corporate Total (Dollars in thousands) Total assets $ 5,741,190 $ 102,031 $ 2,302,180 $ 8,145,401 Total liabilities $ 189,462 $ 6,835,282 $ 343,666 $ 7,368,410 December 31, 2023 Specialty finance Payments Corporate Total (Dollars in thousands) Total assets $ 5,682,035 $ 42,769 $ 1,980,891 $ 7,705,695 Total liabilities $ 238,042 $ 6,412,911 $ 247,461 $ 6,898,414

Subsequent Events

Subsequent Events	6 Months Ended
	Jun. 30, 2024
Subsequent Events [Abstract]
Subsequent Events	Note 15. Subsequent Events The Company evaluated its June 30, 2024 consolidated financial statements for subsequent events through the date the consolidated financial statements were issued. Pursuant to the 2024 Repurchase Program, described in “Note 11. Shareholders’ Equity,” between July 1, 2024, and July 29, 2024, the Company repurchased 308,380 shares of its common stock, at a total cost of $ 13.7 million and an average price of $ 44.48 per share.

Significant Accounting Polici_2

Significant Accounting Policies (Policies)	6 Months Ended
	Jun. 30, 2024
Significant Accounting Policies [Abstract]
Basis Of Presentation	Basis of Presentation The financial statements of the Company, as of June 30, 2024 and for the three-and-six month periods ended June 30, 2024 and 2023, 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, 2023 (the “2023 Form 10-K”). The results of operations for the six-month period ended June 30, 2024 may not necessarily be indicative of the results of operations for the full year ending December 31, 2024.

Stock-Based Compensation (Table

Stock-Based Compensation (Tables)	6 Months Ended
	Jun. 30, 2024
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, 2024 622,677 $ 15.35 6.90 $ 14,453,641 Granted 45,616 43.89 9.62 — Exercised — — — — Expired — — — — Forfeited — — — — Outstanding at June 30, 2024 668,293 $ 17.30 6.62 $ 13,955,500 Exercisable at June 30, 2024 504,497 $ 12.00 6.08 $ 12,997,914
Summary Of Restricted Stock Units	Weighted average Average remaining grant date contractual RSUs fair value term (years) Outstanding at January 1, 2024 752,255 $ 32.53 1.66 Granted 390,305 42.87 2.46 Vested ( 345,390 ) 30.39 — Forfeited — — — Outstanding at June 30, 2024 797,170 $ 38.27 1.94
Fair Value Of Grant On Date Of Grant Using The Black-Scholes Options Pricing Model	June 30, 2024 2023 Risk-free interest rate 4.17 % 3.67 % Expected dividend yield — — Expected volatility 44.76 % 45.21 % Expected lives (years) 6.3 6.3

Earnings Per Share (Tables)

Earnings Per Share (Tables)	6 Months Ended
	Jun. 30, 2024
Earnings Per Share [Abstract]
Earnings Per Share	For the three months ended June 30, 2024 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 $ 53,686 50,937,055 $ 1.05 Effect of dilutive securities Common stock options and RSUs — 400,436 — Diluted earnings per share Net earnings available to common shareholders $ 53,686 51,337,491 $ 1.05 Stock options for 465,104 shares, exercisable at prices between $ 6.87 and $ 18.81 per share, were outstanding at June 30, 2024, and included in the diluted earnings per share computation because their exercise price per share was less than the average market price for the three-month period ended June 30, 2024 . Stock options for 203,189 shares were anti-dilutive and not included in the earnings per share calculation. For the six months ended June 30, 2024 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 $ 110,115 51,842,097 $ 2.12 Effect of dilutive securities Common stock options and RSUs — 485,025 ( 0.02 ) Diluted earnings per share Net earnings available to common shareholders $ 110,115 52,327,122 $ 2.10 Stock options for 465,104 shares, exercisable at prices between $ 6.87 and $ 18.81 per share, were outstanding at June 30, 2024, and included in the diluted earnings per share computation because their exercise price per share was less than the average market price for the six-month period ended June 30, 2024 . Stock options for 203,189 shares were anti-dilutive and not included in the earnings per share calculation. For the three months ended June 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 $ 49,009 54,871,681 $ 0.89 Effect of dilutive securities Common stock options and RSUs — 397,959 — Diluted earnings per share Net earnings available to common shareholders $ 49,009 55,269,640 $ 0.89 Stock options for 465,104 shares, exercisable at prices between $ 6.87 and $ 18.81 per share, were outstanding at June 30, 2023, and included in the diluted earnings per share computation because their exercise price per share was less than the average market price for the three-month period ended June 30, 2023. Stock options for 157,573 shares were anti-dilutive and not included in the earnings per share calculation. For the six months ended June 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 $ 98,131 55,160,642 $ 1.78 Effect of dilutive securities Common stock options and RSUs — 493,308 ( 0.02 ) Diluted earnings per share Net earnings available to common shareholders $ 98,131 55,653,950 $ 1.76

Investment Securities (Tables)

Investment Securities (Tables)	6 Months Ended
	Jun. 30, 2024
Investment Securities [Abstract]
Schedule Of Investment Securities Classified As Available-for-sale And Held-to-maturity	Available-for-sale June 30, 2024 Gross Gross Allowance Amortized unrealized unrealized for Fair cost gains losses Credit Losses value U.S. Government agency securities $ 33,036 $ 6 $ ( 1,685 ) $ — $ 31,357 Asset-backed securities (1) 274,643 404 ( 35 ) — 275,012 Tax-exempt obligations of states and political subdivisions 4,860 — ( 78 ) — 4,782 Taxable obligations of states and political subdivisions 38,045 9 ( 935 ) — 37,119 Residential mortgage-backed securities 461,132 2,308 ( 5,927 ) — 457,513 Collateralized mortgage obligation securities 31,427 — ( 1,494 ) — 29,933 Commercial mortgage-backed securities 759,206 3,402 ( 17,318 ) — 745,290 Corporate debt securities 10,000 — — ( 10,000 ) — $ 1,612,349 $ 6,129 $ ( 27,472 ) $ ( 10,000 ) $ 1,581,006 June 30, 2024 Gross Gross Amortized unrealized unrealized Fair (1) Asset-backed securities as shown above cost gains losses value Federally insured student loan securities $ 3,191 $ — $ ( 8 ) $ 3,183 Collateralized loan obligation securities 271,452 404 ( 27 ) 271,829 $ 274,643 $ 404 $ ( 35 ) $ 275,012 Available-for-sale December 31, 2023 Gross Gross Allowance Amortized unrealized unrealized for Fair cost gains losses Credit Losses value U.S. Government agency securities $ 35,346 $ 6 $ ( 1,466 ) $ — $ 33,886 Asset-backed securities (1) 327,159 9 ( 1,815 ) — 325,353 Tax-exempt obligations of states and political subdivisions 4,860 39 ( 48 ) — 4,851 Taxable obligations of states and political subdivisions 43,323 15 ( 952 ) — 42,386 Residential mortgage-backed securities 169,882 108 ( 9,223 ) — 160,767 Collateralized mortgage obligation securities 35,575 — ( 1,537 ) — 34,038 Commercial mortgage-backed securities 157,759 — ( 11,506 ) — 146,253 Corporate debt securities 10,000 — — ( 10,000 ) — $ 783,904 $ 177 $ ( 26,547 ) $ ( 10,000 ) $ 747,534 December 31, 2023 Gross Gross Amortized unrealized unrealized Fair (1) Asset-backed securities as shown above cost gains losses value Federally insured student loan securities $ 6,032 $ — $ ( 49 ) $ 5,983 Collateralized loan obligation securities 321,127 9 ( 1,766 ) 319,370 $ 327,159 $ 9 $ ( 1,815 ) $ 325,353
Amortized Cost And Fair Value Of Investment Securities By Contractual Maturity	Available-for-sale Amortized Fair cost value Due before one year $ 51,024 $ 50,392 Due after one year through five years 137,243 132,982 Due after five years through ten years 711,253 708,587 Due after ten years 712,829 689,045 $ 1,612,349 $ 1,581,006
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 16 $ 4,599 $ ( 78 ) $ 25,724 $ ( 1,607 ) $ 30,323 $ ( 1,685 ) Asset-backed securities 15 3,731 ( 1 ) 56,157 ( 34 ) 59,888 ( 35 ) Tax-exempt obligations of states and political subdivisions 6 1,954 ( 11 ) 2,828 ( 67 ) 4,782 ( 78 ) Taxable obligations of states and political subdivisions 23 — — 33,055 ( 935 ) 33,055 ( 935 ) Residential mortgage-backed securities 118 117,072 ( 613 ) 49,028 ( 5,314 ) 166,100 ( 5,927 ) Collateralized mortgage obligation securities 19 — — 29,933 ( 1,494 ) 29,933 ( 1,494 ) Commercial mortgage-backed securities 63 110,120 ( 295 ) 220,780 ( 17,023 ) 330,900 ( 17,318 ) Total unrealized loss position investment securities 260 $ 237,476 $ ( 998 ) $ 417,505 $ ( 26,474 ) $ 654,981 $ ( 27,472 ) The table below indicates the length of time individual securities had been in a continuous unrealized loss position at December 31, 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 $ 14,945 $ ( 302 ) $ 17,697 $ ( 1,164 ) $ 32,642 $ ( 1,466 ) Asset-backed securities 53 — — 314,749 ( 1,815 ) 314,749 ( 1,815 ) Tax-exempt obligations of states and political subdivisions 3 997 ( 3 ) 1,850 ( 45 ) 2,847 ( 48 ) Taxable obligations of states and political subdivisions 25 — — 39,621 ( 952 ) 39,621 ( 952 ) Residential mortgage-backed securities 132 20,884 ( 491 ) 126,645 ( 8,732 ) 147,529 ( 9,223 ) Collateralized mortgage obligation securities 20 — — 34,038 ( 1,537 ) 34,038 ( 1,537 ) Commercial mortgage-backed securities 40 — — 146,253 ( 11,506 ) 146,253 ( 11,506 ) Total unrealized loss position investment securities 288 $ 36,826 $ ( 796 ) $ 680,853 $ ( 25,751 ) $ 717,679 $ ( 26,547 )

Loans (Tables)

Loans (Tables)	6 Months Ended
	Jun. 30, 2024
Loans [Abstract]
Major Classifications Of Loans	June 30, December 31, 2024 2023 SBL non-real estate $ 171,893 $ 137,752 SBL commercial mortgage 647,894 606,986 SBL construction 30,881 22,627 SBLs 850,668 767,365 Direct lease financing 711,403 685,657 SBLOC / IBLOC (1) 1,558,095 1,627,285 Advisor financing (2) 238,831 221,612 Real estate bridge loans 2,119,324 1,999,782 Consumer fintech (3) 70,081 — Other loans (4) 46,592 50,638 5,594,994 5,352,339 Unamortized loan fees and costs 10,733 8,800 Total loans, including unamortized loan fees and costs $ 5,605,727 $ 5,361,139 June 30, December 31, 2024 2023 SBLs, including costs net of deferred fees of $ 9,558 and $ 9,502 for June 30, 2024 and December 31, 2023, respectively $ 860,226 $ 776,867 SBLs included in commercial loans, at fair value 104,146 119,287 Total SBLs (5) $ 964,372 $ 896,154 (1) SBLOC are collateralized by marketable securities, while IBLOC are collateralized by the cash surrender value of insurance policies. At June 30, 2024 and December 31, 2023, IBLOC loans amounted to $ 582.8 million and $ 646.9 million, 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) Consumer fintech loans consist primarily of secured credit card loans. (4) Includes demand deposit overdrafts reclassified as loan balances totaling $ 279,000 and $ 1.7 million at June 30, 2024 and December 31, 2023, respectively. Estimated overdraft charge-offs and recoveries are reflected in the ACL and are immaterial. (5) 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.
Summary Of Non-Accrual Loans With And Without Allowance For Credit Losses	June 30, 2024 December 31, 2023 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 $ 1,350 $ 1,098 $ 2,448 $ 1,842 SBL commercial mortgage 1,814 3,397 5,211 2,381 SBL construction 3,385 — 3,385 3,385 Direct leasing 3,458 412 3,870 3,785 Other loans — — — 132 $ 10,007 $ 4,907 $ 14,914 $ 11,525
Non-accrual Loans, Loans Past Due 90 Days And Other Real Estate Owned And Delinquent Loans By Loan Category	June 30, December 31, 2024 2023 (Dollars in thousands) Non-accrual loans SBL non-real estate $ 2,448 $ 1,842 SBL commercial mortgage 5,211 2,381 SBL construction 3,385 3,385 Direct leasing 3,870 3,785 Other loans — 132 Total non-accrual loans 14,914 11,525 Loans past due 90 days or more and still accruing (1) 4,276 1,744 Total non-performing loans 19,190 13,269 OREO (2) 57,861 16,949 Total non-performing assets $ 77,051 $ 30,218 (1) The majority of the increase in Loans past due 90 days or more and still accruing resulted from vehicle leases to governmental entities and municipalities, the payments for which are sometimes subject to administrative delays. (2 ) In the first quarter of 2024, a $ 39.4 million apartment building rehabilitation bridge loan was transferred to nonaccrual status. On April 2, 2024, the same loan was transferred from nonaccrual status to OREO, and comprised the majority of our OREO at June 30, 2024. We intend to continue to manage the capital improvements on the underlying apartment complex. As the units become available for lease, the property manager will be tasked with leasing these units at market rents. The $ 39.4 million balance compares to a September 2023 third party “as is” appraisal of $ 47.8 million, or an 82 % “as is” loan to value (“LTV”) , with additional potential collateral value as construction progresses, and units are re-leased at stabilized rental rates . The Company entered into a purchase and sale agreement for that apartment property acquired by the Bank through foreclosure. The purchaser made an earnest money deposit of $ 125,000 in July 2024, with additional required deposits projected to total $ 500,000 prior to the December 31, 2024 closing deadline. The sales price is expected to cover the Company’s current OREO balance plus the forecasted cost of improvements to the property. There can be no assurance that the purchaser will consummate the sale of the property, but if not consummated, earnest money deposits are expected to accrue to the Company. The nonaccrual balances in this table as of June 30, 2024, are also reflected in the substandard loan totals.
Summary Of Loans Modified And Related Information	Three months ended June 30, 2024 Three months ended June 30, 2023 Payment delay as a result of a payment deferral Interest rate reduction and payment deferral Term extension Total Percent of total loan category Payment delay as a result of a payment deferral Total Percent of total loan category SBL non-real estate $ — $ — $ — $ — — $ 156 $ 156 0.13 % SBL commercial mortgage — — — — — — — — Direct lease financing — — 2,551 2,551 0.36 % — — — Real estate bridge loans — — — — — — — — Total $ — $ — $ 2,551 $ 2,551 0.05 % $ 156 $ 156 — Six months ended June 30, 2024 Six months ended June 30, 2023 Payment delay as a result of a payment deferral Interest rate reduction and payment deferral Term extension Total Percent of total loan category Payment delay as a result of a payment deferral Total Percent of total loan category SBL non-real estate $ 1,726 $ — $ — $ 1,726 1.00 % $ 156 $ 156 0.13 % SBL commercial mortgage 3,320 — — 3,320 0.51 % — — — Direct lease financing — — 2,551 2,551 0.36 % — — — Real estate bridge loans (1) 26,923 32,500 — 59,423 2.80 % — — — Total $ 31,969 $ 32,500 $ 2,551 $ 67,020 1.20 % $ 156 $ 156 — (1) For the period ended June 30, 2024, the “as is” weighted average LTV of the real estate bridge lending balances was less than 72.5 %, and the “as stabilized” LTV was approximately 68 % based upon recent appraisals. “As stabilized” LTVs reflect the third-party appraiser’s estimated value after the rehabilitation is complete. On each property reflected in the balances, apartment improvements and renovations continue, utilizing additional borrower capital. The balances for both periods were also classified as either special mention or substandard as of June 30, 2024.
Summary Of Restructured Loans During Twelve Months	Three months ended June 30, 2024 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 $ — $ — $ — $ — $ — $ — $ — SBL commercial mortgage — — — — — — — Direct lease financing — 2,551 — — 2,551 — 2,551 Real estate bridge loans — — — — — — — $ — $ 2,551 $ — $ — $ 2,551 $ — $ 2,551 Three months ended June 30, 2023 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 $ — $ — $ — $ — $ — $ 156 $ 156 Six months ended June 30, 2024 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 $ — $ — $ — $ 757 $ 757 $ 969 $ 1,726 SBL commercial mortgage — — — — — 3,320 3,320 Direct lease financing — 2,551 — — 2,551 — 2,551 Real estate bridge loans (1) — — — — — 59,423 59,423 $ — $ 2,551 $ — $ 757 $ 3,308 $ 63,712 $ 67,020 Six months ended June 30, 2023 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 $ — $ — $ — $ — $ — $ 156 $ 156 (1) For the period ended June 30, 2024, the “as is” weighted average LTV of the real estate bridge lending balances was less than 72.5 %, and the “as stabilized” LTV was approximately 68 % based upon recent appraisals. “As stabilized” LTVs reflect the third-party appraiser’s estimated value after the rehabilitation is complete. On each property reflected in the balances, apartment improvements and renovations continue, utilizing additional borrower capital. The balances for both periods were also classified as either special mention or substandard as of June 30, 2024.
Summary of Financial Effect of Modifications to Troubled Borrowers	The following table describes the financial effect of the modifications made during the three month and year-to-date periods ended June 30, 2024 and June 30, 2023 (dollars in thousands): Three months ended June 30, 2024 Three months ended June 30, 2023 Combined Rate and Maturity Combined Rate and Maturity Weighted average interest reduction Weighted average term extension (in months) More-Than-Insignificant-Payment Delay Weighted average interest reduction Weighted average term extension (in months) More-Than-Insignificant-Payment Delay (2) SBL non-real estate — — — — — 0.13 % SBL commercial mortgage — — — — — — Direct lease financing — 12.0 — — — — Real estate bridge loans — — — — — — Six months ended June 30, 2024 Six months ended June 30, 2023 Combined Rate and Maturity Combined Rate and Maturity Weighted average interest reduction Weighted average term extension (in months) More-Than-Insignificant-Payment Delay (2) Weighted average interest reduction Weighted average term extension (in months) More-Than-Insignificant-Payment Delay (2) SBL non-real estate — — 1.00 % — — 0.13 % SBL commercial mortgage — — 0.51 % — — — Direct lease financing — 12.0 — — — — Real estate bridge loans (1) 1.68 % — 1.27 % — — — (1) For the period ended June 30, 2024, the “as is” weighted average LTV of the real estate bridge lending balances was less than 72.5 %, and the “as stabilized” LTV was approximately 68 % based upon recent appraisals. “As stabilized” LTVs reflect the third-party appraiser’s estimated value after the rehabilitation is complete. On each property reflected in the balances, apartment improvements and renovations continue, utilizing additional borrower capital. The balances for both periods were also classified as either special mention or substandard as of June 30, 2024. (2) Percentage represents the principal of loans deferred divided by the principal of the total loan portfolio.
Summary Of Gross Loans Held For Investment By Year Of Origination And Internally Assigned Credit Grade	As of June 30, 2024 2024 2023 2022 2021 2020 Prior Revolving loans at amortized cost Total SBL non real estate Non-rated $ 782 $ — $ — $ — $ — $ — $ — $ 782 Pass 18,560 76,234 30,454 20,459 7,533 6,714 — 159,954 Special mention — — — 667 219 347 — 1,233 Substandard — 595 1,085 1,145 412 1,036 — 4,273 Total SBL non-real estate 19,342 76,829 31,539 22,271 8,164 8,097 — 166,242 SBL commercial mortgage Pass 71,875 111,770 134,508 83,820 66,916 154,147 — 623,036 Special mention — — 534 1,112 — 2,423 — 4,069 Substandard — 375 1,380 10,210 542 3,610 — 16,117 Total SBL commercial mortgage 71,875 112,145 136,422 95,142 67,458 160,180 — 643,222 SBL construction Pass 4,882 9,006 2,226 5,523 927 1,842 — 24,406 Substandard — — — 5,765 — 710 — 6,475 Total SBL construction 4,882 9,006 2,226 11,288 927 2,552 — 30,881 Direct lease financing Non-rated 4,106 — — — — — — 4,106 Pass 164,735 248,536 174,326 65,647 25,316 11,756 — 690,316 Special mention 13 1,338 2,991 2,099 238 178 — 6,857 Substandard — 3,926 4,253 1,629 158 158 — 10,124 Total direct lease financing 168,854 253,800 181,570 69,375 25,712 12,092 — 711,403 SBLOC Non-rated — — — — — — 672 672 Pass — — — — — — 974,581 974,581 Total SBLOC — — — — — — 975,253 975,253 IBLOC Pass — — — — — — 582,292 582,292 Special mention — — — — — — 550 550 Total IBLOC — — — — — — 582,842 582,842 Advisor financing Pass 29,197 90,245 58,614 27,906 22,371 — — 228,333 Special mention — — 1,053 8,571 874 — — 10,498 Total advisor financing 29,197 90,245 59,667 36,477 23,245 — — 238,831 Real estate bridge loans Pass 173,926 424,409 952,091 392,496 — — — 1,942,922 Special mention (1) 16,913 — 36,318 42,781 — — — 96,012 Substandard (1) 8,667 — 59,423 12,300 — — — 80,390 Total real estate bridge loans 199,506 424,409 1,047,832 447,577 — — — 2,119,324 Other loans Non-rated 70,698 — — — — 11,059 — 81,757 Pass 241 164 258 355 2,607 39,809 1,507 44,941 Special mention — — — — — 298 — 298 Total other loans (2) 70,939 164 258 355 2,607 51,166 1,507 126,996 $ 564,595 $ 966,598 $ 1,459,514 $ 682,485 $ 128,113 $ 234,087 $ 1,559,602 $ 5,594,994 Unamortized loan fees and costs — — — — — — — 10,733 Total $ 5,605,727 (1) For the special mention and substandard real estate bridge loans, recent appraisals reflect a respective weighted average “as is” LTV of 78 % and a further estimated 69 % “as stabilized” LTV. The “as stabilized” LTV reflects the third-party appraiser’s estimate of value after rehabilitation is complete. (2) Included in Other loans are $ 10.3 million of SBA loans purchased for Community Reinvestment Act (“CRA”) purposes as of June 30, 2024. 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, 2023 2023 2022 2021 2020 2019 Prior Revolving loans at amortized cost Total SBL non real estate Non-rated $ 507 $ — $ — $ — $ — $ — $ — $ 507 Pass 47,066 32,512 26,919 9,662 4,334 5,357 — 125,850 Special mention 460 — 258 1,101 119 337 — 2,275 Substandard — 495 632 564 250 562 — 2,503 Total SBL non-real estate 48,033 33,007 27,809 11,327 4,703 6,256 — 131,135 SBL commercial mortgage Pass 128,375 138,281 93,399 67,635 58,550 98,704 — 584,944 Special mention 375 — 10,764 — 595 1,363 — 13,097 Substandard — — — 452 1,853 1,928 — 4,233 Total SBL commercial mortgage 128,750 138,281 104,163 68,087 60,998 101,995 — 602,274 SBL construction Pass 2,848 5,966 1,877 927 4,534 — — 16,152 Special mention — — 3,090 — — — — 3,090 Substandard — — 2,675 — — 710 — 3,385 Total SBL construction 2,848 5,966 7,642 927 4,534 710 — 22,627 . Direct lease financing Non-rated 1,273 — — — — — — 1,273 Pass 302,362 221,768 92,945 37,664 17,469 4,349 — 676,557 Special mention — 666 202 125 146 — — 1,139 Substandard 135 3,898 1,998 372 184 101 — 6,688 Total direct lease financing 303,770 226,332 95,145 38,161 17,799 4,450 — 685,657 SBLOC Non-rated — — — — — — 3,261 3,261 Pass — — — — — — 977,158 977,158 Total SBLOC — — — — — — 980,419 980,419 IBLOC Pass — — — — — — 646,230 646,230 Substandard — — — — — — 636 636 Total IBLOC — — — — — — 646,866 646,866 Advisor financing Pass 92,273 63,083 40,994 24,321 — — — 220,671 Special mention — — — 941 — — — 941 Total advisor financing 92,273 63,083 40,994 25,262 — — — 221,612 Real estate bridge loans Pass 397,073 1,013,199 461,474 — — — — 1,871,746 Special mention — 59,423 16,913 — — — — 76,336 Substandard — — 51,700 — — — — 51,700 Total real estate bridge loans 397,073 1,072,622 530,087 — — — — 1,999,782 Other loans Non-rated 2,555 — — — — 11,513 — 14,068 Pass 165 260 363 2,609 2,314 40,101 1,593 47,405 Special mention — — — — — 362 — 362 Substandard — — — — — 132 — 132 Total other loans (1) 2,720 260 363 2,609 2,314 52,108 1,593 61,967 Total $ 975,467 $ 1,539,551 $ 806,203 $ 146,373 $ 90,348 $ 165,519 $ 1,628,878 $ 5,352,339 Unamortized loan fees and costs — — — — — — — 8,800 Total $ 5,361,139 (1) Included in Other loans are $ 11.3 million of SBA loans purchased for CRA purposes as of December 31, 2023. These loans are classified as SBL in the Company’s loan table, which classifies loans by type, as opposed to risk characteristics. The following table summarizes the Company’s non-accrual loans and loans past due 90 days or more, by year of origination, at June 30, 2024 and December 31, 2023: As of June 30, 2024 2024 2023 2022 2021 2020 Prior Revolving loans at amortized cost Total SBL non-real estate 90+ Days past due $ — $ — $ — $ 614 $ 42 $ 108 $ — $ 764 Non-accrual — 160 770 531 354 633 — 2,448 Total SBL non-real estate — 160 770 1,145 396 741 — 3,212 SBA commercial mortgage 90+ Days past due — — — — — — — — Non-accrual — — 1,379 1,740 542 1,550 — 5,211 Total SBL commercial mortgage — — 1,379 1,740 542 1,550 — 5,211 SBL construction 90+ Days past due — — — — — — — — Non-accrual — — — 2,675 — 710 — 3,385 Total SBL construction — — — 2,675 — 710 — 3,385 Direct lease financing 90+ Days past due 258 662 731 274 15 284 — 2,224 Non-accrual — 607 2,099 1,069 68 27 — 3,870 Total direct lease financing 258 1,269 2,830 1,343 83 311 — 6,094 SBLOC 90+ Days past due — — — — — — — — Non-accrual — — — — — — — — Total SBLOC — — — — — — — — IBLOC 90+ Days past due — — — 1,284 — — — 1,284 Non-accrual — — — — — — — — Total IBLOC — — — 1,284 — — — 1,284 Advisor Financing 90+ Days past due — — — — — — — — Non-accrual — — — — — — — — Total Advisor Financing — — — — — — — — Real estate bridge loans 90+ Days past due — — — — — — — — Non-accrual — — — — — — — — Total real estate bridge loans — — — — — — — — Other loans 90+ Days past due — — — — — 4 — 4 Non-accrual — — — — — — — — Total other loans — — — — — 4 — 4 Total 90+ Days past due $ 258 $ 662 $ 731 $ 2,172 $ 57 $ 396 $ — $ 4,276 Total Non-accrual $ — $ 767 $ 4,248 $ 6,015 $ 964 $ 2,920 $ — $ 14,914 As of December 31, 2023 2023 2022 2021 2020 2019 Prior Revolving loans at amortized cost Total SBL non-real estate 90+ Days past due $ — $ — $ — $ 42 $ — $ 294 $ — $ 336 Non-accrual — — 632 522 190 498 — 1,842 Total SBL non-real estate — — 632 564 190 792 — 2,178 SBA commercial mortgage 90+ Days past due — — — — — — — — Non-accrual — — — 452 — 1,929 — 2,381 Total SBL commercial mortgage — — — 452 — 1,929 — 2,381 SBL construction 90+ Days past due — — — — — — — — Non-accrual — — 2,675 — — 710 — 3,385 Total SBL construction — — 2,675 — — 710 — 3,385 Direct lease financing 90+ Days past due 298 146 41 — — — — 485 Non-accrual 58 1,775 1,688 212 46 6 — 3,785 Total direct lease financing 356 1,921 1,729 212 46 6 — 4,270 SBLOC 90+ Days past due — — — — — — — — Non-accrual — — — — — — — — Total SBLOC — — — — — — — — IBLOC 90+ Days past due — 127 384 234 — — — 745 Non-accrual — — — — — — — — Total IBLOC — 127 384 234 — — — 745 Advisor Financing 90+ Days past due — — — — — — — — Non-accrual — — — — — — — — Total Advisor Financing — — — — — — — — Real estate bridge loans 90+ Days past due — — — — — — — — Non-accrual — — — — — — — — Total real estate bridge loans — — — — — — — — Other loans 90+ Days past due 178 — — — — — — 178 Non-accrual — — — — — 132 — 132 Total other loans 178 — — — — 132 — 310 Total 90+ Days past due $ 476 $ 273 $ 425 $ 276 $ — $ 294 $ — $ 1,744 Total Non-accrual $ 58 $ 1,775 $ 4,995 $ 1,186 $ 236 $ 3,275 $ — $ 11,525
Changes In Allowance For Loan And Lease Losses By Loan Category	June 30, 2024 SBL non-real estate SBL commercial mortgage SBL construction Direct lease financing SBLOC / IBLOC Advisor financing Real estate bridge loans Consumer fintech Other loans Deferred fees and costs Total Beginning 1/1/2024 $ 6,059 $ 2,820 $ 285 $ 10,454 $ 813 $ 1,662 $ 4,740 $ — $ 545 $ — $ 27,378 Charge-offs ( 417 ) — — ( 2,301 ) — — — — ( 16 ) — ( 2,734 ) Recoveries 32 — — 59 — — — — — — 91 Provision (credit) ( 630 ) 240 12 3,996 ( 24 ) 129 283 — ( 166 ) — 3,840 Ending balance $ 5,044 $ 3,060 $ 297 $ 12,208 $ 789 $ 1,791 $ 5,023 $ — $ 363 $ — $ 28,575 Ending balance: Individually evaluated for expected credit loss $ 451 $ 928 $ 112 $ 1,943 $ — $ — $ — $ — $ — $ — $ 3,434 Ending balance: Collectively evaluated for expected credit loss $ 4,593 $ 2,132 $ 185 $ 10,265 $ 789 $ 1,791 $ 5,023 $ — $ 363 $ — $ 25,141 Loans: Ending balance $ 171,893 $ 647,894 $ 30,881 $ 711,403 $ 1,558,095 $ 238,831 $ 2,119,324 $ 70,081 $ 46,592 $ 10,733 $ 5,605,727 Ending balance: Individually evaluated for expected credit loss $ 2,517 $ 5,211 $ 3,385 $ 3,871 $ — $ — $ — $ — $ 224 $ — $ 15,208 Ending balance: Collectively evaluated for expected credit loss $ 169,376 $ 642,683 $ 27,496 $ 707,532 $ 1,558,095 $ 238,831 $ 2,119,324 $ 70,081 $ 46,368 $ 10,733 $ 5,590,519 December 31, 2023 SBL non-real estate SBL commercial mortgage SBL construction Direct lease financing SBLOC / IBLOC Advisor financing Real estate bridge loans Consumer fintech 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 ) ( 76 ) — ( 3,666 ) ( 24 ) — — — ( 3 ) — ( 4,640 ) Recoveries 475 75 — 330 — — — — 299 — 1,179 Provision (credit) 1,427 236 ( 280 ) 5,818 ( 330 ) 369 1,619 — ( 394 ) — 8,465 Ending balance $ 6,059 $ 2,820 $ 285 $ 10,454 $ 813 $ 1,662 $ 4,740 $ — $ 545 $ — $ 27,378 Ending balance: Individually evaluated for expected credit loss $ 670 $ 343 $ 44 $ 1,827 $ — $ — $ — $ — $ 4 $ — $ 2,888 Ending balance: Collectively evaluated for expected credit loss $ 5,389 $ 2,477 $ 241 $ 8,627 $ 813 $ 1,662 $ 4,740 $ — $ 541 $ — $ 24,490 Loans: Ending balance $ 137,752 $ 606,986 $ 22,627 $ 685,657 $ 1,627,285 $ 221,612 $ 1,999,782 $ — $ 50,638 $ 8,800 $ 5,361,139 Ending balance: Individually evaluated for expected credit loss $ 1,919 $ 2,381 $ 3,385 $ 3,785 $ — $ — $ — $ — $ 362 $ — $ 11,832 Ending balance: Collectively evaluated for expected credit loss $ 135,833 $ 604,605 $ 19,242 $ 681,872 $ 1,627,285 $ 221,612 $ 1,999,782 $ — $ 50,276 $ 8,800 $ 5,349,307 June 30, 2023 SBL non-real estate SBL commercial mortgage SBL construction Direct lease financing SBLOC / IBLOC Advisor financing Real estate bridge loans Consumer fintech 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 ) — — ( 1,439 ) — — — — ( 3 ) — ( 2,313 ) Recoveries 298 75 — 175 — — — — 49 — 597 Provision (credit) 994 751 ( 85 ) 997 ( 225 ) 7 294 — ( 107 ) — 2,626 Ending balance $ 5,449 $ 3,411 $ 480 $ 7,705 $ 942 $ 1,300 $ 3,415 $ — $ 582 $ — $ 23,284 Ending balance: Individually evaluated for expected credit loss $ 589 $ 494 $ 44 $ 1,254 $ — $ — $ — $ — $ 11 $ — $ 2,392 Ending balance: Collectively evaluated for expected credit loss $ 4,860 $ 2,917 $ 436 $ 6,451 $ 942 $ 1,300 $ 3,415 $ — $ 571 $ — $ 20,892 Loans: Ending balance $ 117,621 $ 515,008 $ 32,471 $ 657,316 $ 1,883,607 $ 173,376 $ 1,826,227 $ — $ 55,644 $ 6,304 $ 5,267,574 Ending balance: Individually evaluated for expected credit loss $ 1,306 $ 3,069 $ 3,385 $ 2,387 $ — $ — $ — $ — $ 4,198 $ — $ 14,345 Ending balance: Collectively evaluated for expected credit loss $ 116,315 $ 511,939 $ 29,086 $ 654,929 $ 1,883,607 $ 173,376 $ 1,826,227 $ — $ 51,446 $ 6,304 $ 5,253,229
Schedule Of Net Charge-offs, Classified By Year Of The Loan Origination	As of June 30, 2024 2024 2023 2022 2021 2020 Prior Total SBL non-real estate Current period charge-offs $ — $ ( 53 ) $ — $ ( 101 ) $ ( 192 ) $ ( 71 ) $ ( 417 ) Current period recoveries — — — — — 32 32 Current period SBL non-real estate net charge-offs — ( 53 ) — ( 101 ) ( 192 ) ( 39 ) ( 385 ) 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 ( 3 ) ( 250 ) ( 1,464 ) ( 550 ) ( 20 ) ( 14 ) ( 2,301 ) Current period recoveries — — 28 13 8 10 59 Current period direct lease financing net charge-offs ( 3 ) ( 250 ) ( 1,436 ) ( 537 ) ( 12 ) ( 4 ) ( 2,242 ) 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 — ( 6 ) — — — ( 10 ) ( 16 ) Current period recoveries — — — — — — — Current period other loans net recoveries — ( 6 ) — — — ( 10 ) ( 16 ) Total Current period charge-offs ( 3 ) ( 309 ) ( 1,464 ) ( 651 ) ( 212 ) ( 95 ) ( 2,734 ) Current period recoveries — — 28 13 8 42 91 Current period net charge-offs $ ( 3 ) $ ( 309 ) $ ( 1,436 ) $ ( 638 ) $ ( 204 ) $ ( 53 ) $ ( 2,643 ) As of December 31, 2023 2023 2022 2021 2020 2019 Prior Total SBL non-real estate Current period charge-offs $ — $ — $ — $ — $ — $ ( 871 ) $ ( 871 ) Current period recoveries — — — — — 475 475 Current period SBL non-real estate net charge-offs — — — — — ( 396 ) ( 396 ) SBL commercial mortgage Current period charge-offs — — — — — ( 76 ) ( 76 ) Current period recoveries — — — — — 75 75 Current period SBL commercial mortgage net charge-offs — — — — — ( 1 ) ( 1 ) SBL construction Current period charge-offs — — — — — — — Current period recoveries — — — — — — — Current period SBL construction net charge-offs — — — — — — — Direct lease financing Current period charge-offs ( 138 ) ( 2,138 ) ( 1,117 ) ( 234 ) ( 39 ) — ( 3,666 ) Current period recoveries — 48 168 96 — 18 330 Current period direct lease financing net charge-offs ( 138 ) ( 2,090 ) ( 949 ) ( 138 ) ( 39 ) 18 ( 3,336 ) SBLOC Current period charge-offs — — — — — — — Current period recoveries — — — — — — — Current period SBLOC net charge-offs — — — — — — — IBLOC Current period charge-offs — ( 12 ) ( 12 ) — — — ( 24 ) Current period recoveries — — — — — — — Current period IBLOC net charge-offs — ( 12 ) ( 12 ) — — — ( 24 ) 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 charge-offs — — — — — 296 296 Total Current period charge-offs ( 138 ) ( 2,150 ) ( 1,129 ) ( 234 ) ( 39 ) ( 950 ) ( 4,640 ) Current period recoveries — 48 168 96 — 867 1,179 Current period net charge-offs $ ( 138 ) $ ( 2,102 ) $ ( 961 ) $ ( 138 ) $ ( 39 ) $ ( 83 ) $ ( 3,461 )
Delinquent Loans By Loan Category	June 30, 2024 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 $ 78 $ 311 $ 764 $ 2,448 $ 3,601 $ 168,292 $ 171,893 SBL commercial mortgage — 336 — 5,211 5,547 642,347 647,894 SBL construction — — — 3,385 3,385 27,496 30,881 Direct lease financing 4,575 4,415 2,224 3,870 15,084 696,319 711,403 SBLOC / IBLOC 12,448 2,101 1,284 — 15,833 1,542,262 1,558,095 Advisor financing — — — — — 238,831 238,831 Real estate bridge loans (1) — 12,300 — — 12,300 2,107,024 2,119,324 Consumer fintech — — — — — 70,081 70,081 Other loans 96 — 4 — 100 46,492 46,592 Unamortized loan fees and costs — — — — — 10,733 10,733 $ 17,197 $ 19,463 $ 4,276 $ 14,914 $ 55,850 $ 5,549,877 $ 5,605,727 December 31, 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 $ 84 $ 333 $ 336 $ 1,842 $ 2,595 $ 135,157 $ 137,752 SBL commercial mortgage 2,183 — — 2,381 4,564 602,422 606,986 SBL construction — — — 3,385 3,385 19,242 22,627 Direct lease financing 5,163 1,209 485 3,785 10,642 675,015 685,657 SBLOC / IBLOC 21,934 3,607 745 — 26,286 1,600,999 1,627,285 Advisor financing — — — — — 221,612 221,612 Real estate bridge loans — — — — — 1,999,782 1,999,782 Consumer fintech — — — — — — — Other loans 853 76 178 132 1,239 49,399 50,638 Unamortized loan fees and costs — — — — — 8,800 8,800 $ 30,217 $ 5,225 $ 1,744 $ 11,525 $ 48,711 $ 5,312,428 $ 5,361,139
Scheduled Undiscounted Cash Flows Of Direct Financing Leases	Remaining 2024 $ 120,604 2025 181,416 2026 157,354 2027 84,617 2028 40,342 2029 and thereafter 9,067 Total undiscounted cash flows 593,400 Residual value (1) 219,386 Difference between undiscounted cash flows and discounted cash flows ( 101,383 ) Present value of lease payments recorded as lease receivables $ 711,403 (1) Of the $ 219,386,000 , $ 48,259,000 is not guaranteed by the lessee or other guarantors.

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	6 Months Ended
	Jun. 30, 2024
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Carrying Amount And Estimated Fair Value Of Assets And Liabilities	June 30, 2024 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 $ 1,581,006 $ 1,581,006 $ — $ 1,569,689 $ 11,317 Federal Reserve, FHLB and ACBB stock 15,642 15,642 — — 15,642 Commercial loans, at fair value 265,193 265,193 — — 265,193 Loans, net of deferred loan fees and costs 5,605,727 5,569,044 — — 5,569,044 Demand and interest checking 7,095,391 7,095,391 — 7,095,391 — Savings and money market 60,297 60,297 — 60,297 — Senior debt 96,037 94,020 — 94,020 — Subordinated debentures 13,401 11,372 — — 11,372 Other long-term borrowings 38,283 38,283 — 38,283 — December 31, 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 $ 747,534 $ 747,534 $ — $ 735,463 $ 12,071 Federal Reserve, FHLB and ACBB stock 15,591 15,591 — — 15,591 Commercial loans, at fair value 332,766 332,766 — — 332,766 Loans, net of deferred loan fees and costs 5,361,139 5,329,436 — — 5,329,436 Interest rate swaps, asset 285 285 — 285 — Demand and interest checking 6,630,251 6,630,251 — 6,630,251 — Savings and money market 50,659 50,659 — 50,659 — Senior debt 95,859 96,539 — 96,539 — Subordinated debentures 13,401 11,470 — — 11,470 Other long-term borrowings 38,561 38,561 — 38,561 — Securities sold under agreements to repurchase 42 42 42 — —
Changes In Company's Level 3 Assets	Fair Value Measurements Using Significant Unobservable Inputs (Level 3) Available-for-sale Commercial loans, securities at fair value June 30, 2024 December 31, 2023 June 30, 2024 December 31, 2023 Beginning balance $ 12,071 $ 20,023 $ 332,766 $ 589,143 Transfers to OREO — — ( 880 ) ( 2,686 ) Total net (losses) or gains (realized/unrealized) Included in earnings — — 1,883 3,869 Included in earnings (included in credit loss) — ( 10,000 ) — — Included in other comprehensive income (loss) ( 754 ) 2,048 — — Purchases, advances, sales and settlements Advances — — — 134,256 Settlements — — ( 68,576 ) ( 391,816 ) Ending balance $ 11,317 $ 12,071 $ 265,193 $ 332,766 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. $ — $ — $ — $ ( 3,085 )
Schedule Of Other Real Estate Owned	June 30, 2024 December 31, 2023 Beginning balance $ 16,949 $ 21,210 Transfer from loans, net 40,032 — Transfer from commercial loans, at fair value 880 2,686 Write-downs — ( 1,147 ) Sales — ( 5,800 ) Ending balance $ 57,861 $ 16,949
Fair Value, Measurements, Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets Measured At Fair Value On A Recurring And Nonrecurring Basis	Fair Value Measurements at Reporting Date Using Quoted prices in Significant other Significant active markets for observable unobservable Fair value identical assets inputs inputs June 30, 2024 (Level 1) (Level 2) (Level 3) Investment securities, available-for-sale U.S. Government agency securities $ 31,357 $ — $ 31,357 $ — Asset-backed securities 275,012 — 275,012 — Obligations of states and political subdivisions 41,901 — 41,901 — Residential mortgage-backed securities 457,513 — 457,513 — Collateralized mortgage obligation securities 29,933 — 29,933 — Commercial mortgage-backed securities 745,290 — 733,973 11,317 Total investment securities, available-for-sale 1,581,006 — 1,569,689 11,317 Commercial loans, at fair value 265,193 — — 265,193 $ 1,846,199 $ — $ 1,569,689 $ 276,510 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, 2023 (Level 1) (Level 2) (Level 3) Investment securities, available-for-sale U.S. Government agency securities $ 33,886 $ — $ 33,886 $ — Asset-backed securities 325,353 — 325,353 — Obligations of states and political subdivisions 47,237 — 47,237 — Residential mortgage-backed securities 160,767 — 160,767 — Collateralized mortgage obligation securities 34,038 — 34,038 — Commercial mortgage-backed securities 146,253 — 134,182 12,071 Total investment securities, available-for-sale 747,534 — 735,463 12,071 Commercial loans, at fair value 332,766 — — 332,766 Interest rate swaps, asset 285 — 285 — $ 1,080,585 $ — $ 735,748 $ 344,837
Fair Value Inputs, Assets, Quantitative Information	Level 3 instruments only Weighted Fair value at Range at average at June 30, 2024 Valuation techniques Unobservable inputs June 30, 2024 June 30, 2024 Commercial mortgage-backed investment security (1) $ 11,317 Discounted cash flow Discount rate 15.00 % 15.00 % FHLB, ACBB, and Federal Reserve Bank stock 15,642 Cost N/A N/A N/A Loans, net of deferred loan fees and costs (2) 5,569,044 Discounted cash flow Discount rate 7.40 %- 13.00 % 8.52 % Commercial - SBA (3) 104,146 Discounted cash flow Discount rate 7.36 % 7.36 % Non-SBA commercial real estate - fixed (4) 149,635 Discounted cash flow Discount rate 8.05 %- 11.20 % 9.36 % Non-SBA commercial real estate - floating (5) 11,412 Discounted cash flow Discount rate 10.20 %- 17.10 % 13.18 % Commercial loans, at fair value 265,193 Subordinated debentures (6) 11,372 Discounted cash flow Discount rate 11.00 % 11.00 % OREO (7) 57,861 Appraised value N/A N/A N/A Level 3 instruments only Weighted Fair value at Range at average at December 31, 2023 Valuation techniques Unobservable inputs December 31, 2023 December 31, 2023 Commercial mortgage-backed investment security $ 12,071 Discounted cash flow Discount rate 14.00 % 14.00 % FHLB, ACBB, and Federal Reserve Bank stock 15,591 Cost N/A N/A N/A Loans, net of deferred loan fees and costs 5,329,436 Discounted cash flow Discount rate 7.40 %- 13.00 % 8.41 % Commercial - SBA 119,287 Discounted cash flow Discount rate 7.46 % 7.46 % Non-SBA commercial real estate - fixed 162,674 Discounted cash flow and appraisal Discount rate 8.00 %- 12.30 % 8.76 % Non-SBA commercial real estate - floating 50,805 Discounted cash flow Discount rate 9.30 %- 16.50 % 14.19 % Commercial loans, at fair value 332,766 Subordinated debentures 11,470 Discounted cash flow Discount rate 11.00 % 11.00 % OREO 16,949 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 June 30, 2024 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 subordinated 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 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, which was transferred to nonaccrual status in the second quarter of 2024, see “Note 6. Loans.” (2) 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. (3) 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. (4) 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. (5) Non-SBA commercial real estate – floating are floating rate non-SBA loans, the majority of which are secured by multifamily properties (apartments). These are bridge loans designed to provide owners time and funding for property improvements and are generally valued using discounted cash flow analysis. The discount rate for the vast majority of these loans was based upon current origination rates for similar loans. Deterioration in loan performance or other credit weaknesses could result in fair value ranges which would be dependent upon potential buyers’ tolerance for such weaknesses and are difficult to estimate. At June 30, 2024, these loans were fair valued by a third-party, based upon discounting at market rates for similar loans. (6) Subordinated debentures are comprised of $ 13.4 million of debentures bearing interest at SOFR plus 3.51 % and maturing in March 2038 (the “2038 Debentures”), which 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 the 2038 Debentures’ valuation . (7) 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.
Fair Value, Measurements, Nonrecurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets Measured At Fair Value On A Recurring And Nonrecurring Basis	Fair Value Measurements at Reporting Date Using Quoted prices in active Significant other Significant markets for identical observable unobservable Fair value assets inputs inputs (1) Description June 30, 2024 (Level 1) (Level 2) (Level 3) Collateral dependent loans with specific reserves (1) $ 6,643 $ — $ — $ 6,643 OREO 57,861 — — 57,861 $ 64,504 $ — $ — $ 64,504 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, 2023 (Level 1) (Level 2) (Level 3) Collateral dependent loans with specific reserves (1) $ 8,944 $ — $ — $ 8,944 OREO 16,949 — — 16,949 $ 25,893 $ — $ — $ 25,893 (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.

Other Identifiable Intangible_2

Other Identifiable Intangible Assets (Tables)	6 Months Ended
	Jun. 30, 2024
Other Identifiable Intangible Assets [Abstract]
Schedule Of Gross Carrying Value And Accumulated Amortization	June 30, December 31, 2024 2023 Gross Gross Carrying Accumulated Carrying Accumulated Amount Amortization Amount Amortization (Dollars in thousands) Customer list intangibles $ 4,093 $ 3,039 $ 4,093 $ 2,840 Goodwill 263 — 263 — Trade Name 135 — 135 — Total $ 4,491 $ 3,039 $ 4,491 $ 2,840

Regulatory Matters (Tables)

Regulatory Matters (Tables)	6 Months Ended
	Jun. 30, 2024
Regulatory Matters [Abstract]
Schedule Of Regulatory Capital Amounts	Tier 1 capital Tier 1 capital Total capital Common equity to average to risk-weighted to risk-weighted tier 1 to risk assets ratio assets ratio assets ratio weighted assets As of June 30, 2024 The Bancorp, Inc. 10.07 % 14.13 % 14.68 % 14.13 % The Bancorp Bank, National Association 11.21 % 15.69 % 16.24 % 15.69 % "Well capitalized" institution (under federal regulations-Basel III) 5.00 % 8.00 % 10.00 % 6.50 % As of December 31, 2023 The Bancorp, Inc. 11.19 % 15.66 % 16.23 % 15.66 % The Bancorp Bank, National Association 12.37 % 17.35 % 17.92 % 17.35 % "Well capitalized" institution (under federal regulations-Basel III) 5.00 % 8.00 % 10.00 % 6.50 %

Segment Financials (Tables)

Segment Financials (Tables)	6 Months Ended
	Jun. 30, 2024
Segment Financials [Abstract]
Schedule Of Segment Financials	For the three months ended June 30, 2024 Specialty finance Payments Corporate Total (Dollars in thousands) Interest income $ 113,655 $ — $ 23,644 $ 137,299 Interest allocation ( 34,217 ) 40,102 ( 5,885 ) — Interest expense 854 38,888 3,762 43,504 Net interest income 78,584 1,214 13,997 93,795 Provision for credit losses on loans and unfunded commitments 1,420 — ( 168 ) 1,252 Non-interest income 2,763 27,927 32 30,722 Non-interest expense 23,150 20,847 7,449 51,446 Income before taxes 56,777 8,294 6,748 71,819 Income tax expense 14,336 2,094 1,703 18,133 Net income $ 42,441 $ 6,200 $ 5,045 $ 53,686 For the three months ended June 30, 2023 Specialty finance Payments Corporate Total (Dollars in thousands) Interest income $ 106,588 $ 21 $ 19,681 $ 126,290 Interest allocation ( 32,323 ) 35,628 ( 3,305 ) — Interest expense 1,297 34,663 3,135 39,095 Net interest income 72,968 986 13,241 87,195 Provision for credit losses on loans and unfunded commitments 361 — — 361 Non-interest income 4,358 24,640 338 29,336 Non-interest expense 21,051 18,691 10,201 49,943 Income before taxes 55,914 6,935 3,378 66,227 Income tax expense 14,537 1,803 878 17,218 Net income (loss) $ 41,377 $ 5,132 $ 2,500 $ 49,009 For the six months ended June 30, 2024 Specialty finance Payments Corporate Total (Dollars in thousands) Interest income $ 226,276 $ 2 $ 46,830 $ 273,108 Interest allocation ( 68,203 ) 79,680 ( 11,477 ) — Interest expense 1,711 76,951 6,233 84,895 Net interest income 156,362 2,731 29,120 188,213 Provision for credit losses on loans and unfunded commitments 3,591 — ( 170 ) 3,421 Non-interest income 4,460 55,208 436 60,104 Non-interest expense 45,972 41,041 11,145 98,158 Income before taxes 111,259 16,898 18,581 146,738 Income tax expense 27,770 4,218 4,635 36,623 Net income $ 83,489 $ 12,680 $ 13,946 $ 110,115 For the six months ended June 30, 2023 Specialty finance Payments Corporate Total (Dollars in thousands) Interest income $ 211,979 $ 40 $ 36,447 $ 248,466 Interest allocation ( 65,257 ) 70,479 ( 5,222 ) — Interest expense 2,783 65,167 7,505 75,455 Net interest income 143,939 5,352 23,720 173,011 Provision for credit losses on loans and unfunded commitments 2,264 — — 2,264 Non-interest income 7,776 50,168 381 58,325 Non-interest expense 42,549 37,306 18,118 97,973 Income before taxes 106,902 18,214 5,983 131,099 Income tax expense 26,883 4,580 1,505 32,968 Net income (loss) $ 80,019 $ 13,634 $ 4,478 $ 98,131 June 30, 2024 Specialty finance Payments Corporate Total (Dollars in thousands) Total assets $ 5,741,190 $ 102,031 $ 2,302,180 $ 8,145,401 Total liabilities $ 189,462 $ 6,835,282 $ 343,666 $ 7,368,410 December 31, 2023 Specialty finance Payments Corporate Total (Dollars in thousands) Total assets $ 5,682,035 $ 42,769 $ 1,980,891 $ 7,705,695 Total liabilities $ 238,042 $ 6,412,911 $ 247,461 $ 6,898,414

Organization And Nature Of Op_2

Organization And Nature Of Operations (Details)	Jun. 30, 2024 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		6 Months Ended
	Jun. 30, 2024 USD ($) item	Jun. 30, 2023 USD ($)	Jun. 30, 2024 USD ($) item $ / shares shares	Jun. 30, 2023 USD ($) $ / shares shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of stock-based compensation plans | item	3		3
Options exercised and vested in period, total intrinsic value			14,600,000	16,400,000
Unrecognized compensation cost related to unvested awards under share-based plans | $	$ 27.1		$ 27.1
Cost expected to be recognized over a weighted average period			1 year 8 months 12 days
Share-based Payment Arrangement, Expense | $	$ 3.8	$ 2.7	$ 7.1	$ 5.9
Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted (in shares)			390,305	547,556
Granted (in dollars per share) | $ / shares			$ 42.87	$ 35
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)			355,965	514,785
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)			34,340	32,771
Stock Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted (in shares)			45,616	57,573
Options Granted (in dollars per share) | $ / shares			$ 21.92	$ 17.37
Vesting period			4 years	4 years
Stock option exercised (in shares)			0	13,158
Restricted Stock Units And Stock Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Awards, vested in period, fair value | $			$ 10.3	$ 6.2

Stock-Based Compensation (Summa

Stock-Based Compensation (Summary Of Status Of Company's Equity Compensations Plans) (Details) - Stock Options [Member] - USD ($)	6 Months Ended		12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023
Shares
Outstanding, beginning of period (in shares)	622,677
Granted (in shares)	45,616	57,573
Exercised (in shares)	0	(13,158)
Outstanding, end of period (in shares)	668,293		622,677
Exercisable, end of period (in shares)	504,497
Weighted average exercise price
Outstanding, beginning of period (in dollars per share)	$ 15.35
Granted (in dollars per share)	43.89
Outstanding, end of period (in dollars per share)	17.30		$ 15.35
Exercisable, end of period (in dollars per share)	$ 12
Weighted-average remaining contractual term (years)
Granted	9 years 7 months 13 days
Outstanding	6 years 7 months 13 days		6 years 10 months 24 days
Exercisable, end of period	6 years 29 days
Aggregate intrinsic value
Outstanding, beginning of period	$ 14,453,641
Granted
Exercised
Expired
Forfeited
Outstanding, end of period	13,955,500		$ 14,453,641
Exercisable, end of period	$ 12,997,914

Stock-Based Compensation (Sum_2

Stock-Based Compensation (Summary Of Restricted Stock Units) (Details) - Restricted Stock Units (RSUs) [Member] - $ / shares	6 Months Ended		12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023
Shares [Roll Forward]
Outstanding, beginning of period (in shares)	752,255
Granted (in shares)	390,305	547,556
Vested (in shares)	(345,390)
Outstanding, end of period (in shares)	797,170		752,255
Weighted-average grant date fair value
Outstanding, beginning of period (in dollars per share)	$ 32.53
Granted (in dollars per share)	42.87	$ 35
Vested (in dollars per share)	30.39
Outstanding, end of period (in dollars per share)	$ 38.27		$ 32.53
Average remaining contractual term (years) [Abstract]
Average remaining contractual term (years), Granted	2 years 5 months 15 days
Average remaining contractual term (years), Outstanding	1 year 11 months 8 days		1 year 7 months 28 days

Stock-Based Compensation (Fair

Stock-Based Compensation (Fair Value Of Grant On Date Of Grant Using The Black-Scholes Options Pricing Model) (Details)	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Stock-Based Compensation [Abstract]
Risk-free interest rate (in hundredths)	4.17%	3.67%
Expected dividend yield (in hundredths)
Expected volatility (in hundredths)	44.76%	45.21%
Expected lives (years)	6 years 3 months 18 days	6 years 3 months 18 days

Earnings Per Share (Narrative)

Earnings Per Share (Narrative) (Details) - $ / shares	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Stock options, outstanding, exercisable range	465,104	465,104	465,104	465,104
Minimum exercisable prices (in dollars per share)	$ 6.87	$ 6.87	$ 6.87	$ 6.87
Maximum exercisable prices (in dollars per share)	$ 18.81	$ 18.81	$ 18.81	$ 18.81
Anti-dilutive shares not included in earnings per share calculation	203,189	157,573	203,189	157,573
Exercise Price Range One [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Stock options, outstanding, exercisable range	465,104		465,104
Exercise Price Range Two [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Stock options, outstanding, exercisable range		465,104		465,104

Earnings Per Share (Earnings Pe

Earnings Per Share (Earnings Per Share) (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Income (numerator) [Abstract]
Net earnings available to common shareholders	$ 53,686	$ 49,009	$ 110,115	$ 98,131
Diluted earnings (loss) per share, Net income (loss) available to common shareholders	$ 53,686	$ 49,009	$ 110,115	$ 98,131
Shares (denominator) [Abstract]
Weighted average shares - basic	50,937,055	54,871,681	51,842,097	55,160,642
Effect of dilutive securities, Common stock options and restricted stock units (in shares)	400,436	397,959	485,025	493,308
Diluted earnings (loss) per share, Net income (loss) available to common shareholders (in shares)	51,337,491	55,269,640	52,327,122	55,653,950
Per share amount [Abstract]
Net income per share - basic	$ 1.05	$ 0.89	$ 2.12	$ 1.78
Effect of dilutive securities, Common stock options and restricted stock units (in dollars per share)			(0.02)	(0.02)
Net income per share - diluted	$ 1.05	$ 0.89	$ 2.10	$ 1.76

Investment Securities (Narrativ

Investment Securities (Narrative) (Details)	3 Months Ended		6 Months Ended
	Jun. 30, 2024 USD ($)	Jun. 30, 2023 USD ($)	Jun. 30, 2024 USD ($) security	Jun. 30, 2023 USD ($)	Dec. 31, 2023 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	$ 15,600,000		$ 15,600,000		$ 15,600,000
Investment securities pledged as collateral	0		0		0
Gross gains on sales of securities	0	$ 0	0	$ 0
Gross losses on sales of securities	0	$ 0	$ 2,000	$ 4,000
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		$ 10,000,000
Provision for credit loss					10,000,000
Atlantic Central Bankers Bank [Member]
Debt Securities, Available-for-sale, Allowance for Credit Loss [Line Items]
Investment stock amount	$ 40,000		$ 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	Jun. 30, 2024	Dec. 31, 2023
Available-for-sale [Abstract]
Total	$ 1,612,349	$ 783,904
Gross unrealized gains	6,129	177
Gross unrealized losses	(27,472)	(26,547)
Allowance for Credit Losses	(10,000)	(10,000)
Investment securities, available-for-sale, at fair value	1,581,006	747,534
U.S. Government Agency Securities [Member]
Available-for-sale [Abstract]
Total	33,036	35,346
Gross unrealized gains	6	6
Gross unrealized losses	(1,685)	(1,466)
Investment securities, available-for-sale, at fair value	31,357	33,886
Asset-backed Securities [Member]
Available-for-sale [Abstract]
Total	274,643	327,159
Gross unrealized gains	404	9
Gross unrealized losses	(35)	(1,815)
Investment securities, available-for-sale, at fair value	275,012	325,353
Federally Insured Student Loan Securities [Member]
Available-for-sale [Abstract]
Total	3,191	6,032
Gross unrealized losses	(8)	(49)
Investment securities, available-for-sale, at fair value	3,183	5,983
Collateralized Loan Obligations Securities [Member]
Available-for-sale [Abstract]
Total	271,452	321,127
Gross unrealized gains	404	9
Gross unrealized losses	(27)	(1,766)
Investment securities, available-for-sale, at fair value	271,829	319,370
Tax-exempt Obligations Of States And Political Subdivisions [Member]
Available-for-sale [Abstract]
Total	4,860	4,860
Gross unrealized gains		39
Gross unrealized losses	(78)	(48)
Investment securities, available-for-sale, at fair value	4,782	4,851
Taxable Obligations Of States And Political Subdivisions [Member]
Available-for-sale [Abstract]
Total	38,045	43,323
Gross unrealized gains	9	15
Gross unrealized losses	(935)	(952)
Investment securities, available-for-sale, at fair value	37,119	42,386
Residential Mortgage-backed Securities [Member]
Available-for-sale [Abstract]
Total	461,132	169,882
Gross unrealized gains	2,308	108
Gross unrealized losses	(5,927)	(9,223)
Investment securities, available-for-sale, at fair value	457,513	160,767
Collateralized Mortgage Obligation Securities [Member]
Available-for-sale [Abstract]
Total	31,427	35,575
Gross unrealized losses	(1,494)	(1,537)
Investment securities, available-for-sale, at fair value	29,933	34,038
Commercial Mortgage-backed Securities [Member]
Available-for-sale [Abstract]
Total	759,206	157,759
Gross unrealized gains	3,402
Gross unrealized losses	(17,318)	(11,506)
Investment securities, available-for-sale, at fair value	745,290	146,253
Corporate Debt Securities [Member]
Available-for-sale [Abstract]
Total	10,000	10,000
Allowance for Credit Losses	$ (10,000)	$ (10,000)

Investment Securities (Amortize

Investment Securities (Amortized Cost And Fair Value Of Investment Securities By Contractual Maturity) (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
Available-for-sale, Amortized cost [Abstract]
Due before one year	$ 51,024
Due after one year through five years	137,243
Due after five years through ten years	711,253
Due after ten years	712,829
Total	1,612,349	$ 783,904
Available-for-sale, Fair value [Abstract]
Due before one year	50,392
Due after one year through five years	132,982
Due after five years through ten years	708,587
Due after ten years	689,045
Total investment securities, available-for-sale	$ 1,581,006	$ 747,534

Investment Securities (Availabl

Investment Securities (Available-for-sale And Held-to-maturity Securities, Continuous Unrealized Loss Position) (Details) $ in Thousands	Jun. 30, 2024 USD ($) security	Dec. 31, 2023 USD ($) security
Available-for-sale, continuous unrealized loss position [Abstract]
Number of securities | security	260	288
Available-for-sale, continuous unrealized loss position, Fair Value [Abstract]
Less than 12 months, Fair Value	$ 237,476	$ 36,826
12 months or longer, Fair Value	417,505	680,853
Total, Fair Value	654,981	717,679
Available-for-sale, continuous unrealized loss position, Unrealized losses [Abstract]
Less than 12 months, Unrealized losses	(998)	(796)
12 months or longer, Unrealized losses	(26,474)	(25,751)
Total, Unrealized losses	$ (27,472)	$ (26,547)
U.S. Government Agency Securities [Member]
Available-for-sale, continuous unrealized loss position [Abstract]
Number of securities | security	16	15
Available-for-sale, continuous unrealized loss position, Fair Value [Abstract]
Less than 12 months, Fair Value	$ 4,599	$ 14,945
12 months or longer, Fair Value	25,724	17,697
Total, Fair Value	30,323	32,642
Available-for-sale, continuous unrealized loss position, Unrealized losses [Abstract]
Less than 12 months, Unrealized losses	(78)	(302)
12 months or longer, Unrealized losses	(1,607)	(1,164)
Total, Unrealized losses	$ (1,685)	$ (1,466)
Asset-backed Securities [Member]
Available-for-sale, continuous unrealized loss position [Abstract]
Number of securities | security	15	53
Available-for-sale, continuous unrealized loss position, Fair Value [Abstract]
Less than 12 months, Fair Value	$ 3,731
12 months or longer, Fair Value	56,157	$ 314,749
Total, Fair Value	59,888	314,749
Available-for-sale, continuous unrealized loss position, Unrealized losses [Abstract]
Less than 12 months, Unrealized losses	(1)
12 months or longer, Unrealized losses	(34)	(1,815)
Total, Unrealized losses	$ (35)	$ (1,815)
Tax-exempt Obligations Of States And Political Subdivisions [Member]
Available-for-sale, continuous unrealized loss position [Abstract]
Number of securities | security	6	3
Available-for-sale, continuous unrealized loss position, Fair Value [Abstract]
Less than 12 months, Fair Value	$ 1,954	$ 997
12 months or longer, Fair Value	2,828	1,850
Total, Fair Value	4,782	2,847
Available-for-sale, continuous unrealized loss position, Unrealized losses [Abstract]
Less than 12 months, Unrealized losses	(11)	(3)
12 months or longer, Unrealized losses	(67)	(45)
Total, Unrealized losses	$ (78)	$ (48)
Taxable Obligations Of States And Political Subdivisions [Member]
Available-for-sale, continuous unrealized loss position [Abstract]
Number of securities | security	23	25
Available-for-sale, continuous unrealized loss position, Fair Value [Abstract]
12 months or longer, Fair Value	$ 33,055	$ 39,621
Total, Fair Value	33,055	39,621
Available-for-sale, continuous unrealized loss position, Unrealized losses [Abstract]
12 months or longer, Unrealized losses	(935)	(952)
Total, Unrealized losses	$ (935)	$ (952)
Residential Mortgage-backed Securities [Member]
Available-for-sale, continuous unrealized loss position [Abstract]
Number of securities | security	118	132
Available-for-sale, continuous unrealized loss position, Fair Value [Abstract]
Less than 12 months, Fair Value	$ 117,072	$ 20,884
12 months or longer, Fair Value	49,028	126,645
Total, Fair Value	166,100	147,529
Available-for-sale, continuous unrealized loss position, Unrealized losses [Abstract]
Less than 12 months, Unrealized losses	(613)	(491)
12 months or longer, Unrealized losses	(5,314)	(8,732)
Total, Unrealized losses	$ (5,927)	$ (9,223)
Collateralized Mortgage Obligation Securities [Member]
Available-for-sale, continuous unrealized loss position [Abstract]
Number of securities | security	19	20
Available-for-sale, continuous unrealized loss position, Fair Value [Abstract]
12 months or longer, Fair Value	$ 29,933	$ 34,038
Total, Fair Value	29,933	34,038
Available-for-sale, continuous unrealized loss position, Unrealized losses [Abstract]
12 months or longer, Unrealized losses	(1,494)	(1,537)
Total, Unrealized losses	$ (1,494)	$ (1,537)
Commercial Mortgage-backed Securities [Member]
Available-for-sale, continuous unrealized loss position [Abstract]
Number of securities | security	63	40
Available-for-sale, continuous unrealized loss position, Fair Value [Abstract]
Less than 12 months, Fair Value	$ 110,120
12 months or longer, Fair Value	220,780	$ 146,253
Total, Fair Value	330,900	146,253
Available-for-sale, continuous unrealized loss position, Unrealized losses [Abstract]
Less than 12 months, Unrealized losses	(295)
12 months or longer, Unrealized losses	(17,023)	(11,506)
Total, Unrealized losses	$ (17,318)	$ (11,506)

Loans (Narrative) (Details)

Loans (Narrative) (Details)	1 Months Ended	3 Months Ended			6 Months Ended		12 Months Ended
	Sep. 30, 2023 USD ($)	Jun. 30, 2024 USD ($)	Dec. 31, 2023 USD ($)	Jun. 30, 2023 USD ($)	Jun. 30, 2024 USD ($) item	Jun. 30, 2023 USD ($)	Dec. 31, 2023 USD ($)	Dec. 31, 2020 USD ($) item	Mar. 31, 2024 USD ($)	Dec. 31, 2022 USD ($)
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans available for sale, unpaid principal amount		$ 268,900,000			$ 268,900,000
Gains (losses) recognized from changes in fair value					0	$ (1,300,000)
Changes in fair value gain (loss) of loans, credit weaknesses amount						365,000
Total loans, gross		5,594,994,000	$ 5,352,339,000		5,594,994,000		$ 5,352,339,000
Amounts drawn against these lines		0			0
Number of securities securitized | item								6
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		57,861,000	16,949,000		57,861,000		16,949,000			$ 21,210,000
Interest which would have been earned on loans classified as non-accrual					497,000	399,000
Commitments to lend additional funds to loan customers whose terms have been modified in troubled debt restructurings		0	0		0		0
Non-accrual loans, income					0
Purchase of lease receivables					16,400,000
Remaining balance of PPP loan reimbursed		1,800,000			1,800,000
Total non-accrual loans		14,914,000	11,525,000		14,914,000		11,525,000
Allowance for credit losses on off-balance sheet credit		2,200,000	2,600,000		2,200,000		2,600,000
Allowance for loan and lease losses		28,575,000	27,378,000	$ 23,284,000	28,575,000	23,284,000	27,378,000			22,374,000
Charge-offs					2,734,000	2,313,000	4,640,000
Federal Reserve Bank Advances [Member] | Asset Pledged as Collateral without Right [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans, gross		2,400,000,000			2,400,000,000
Federal Home Loan Bank Advances [Member] | Asset Pledged as Collateral without Right [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans, gross		2,070,000,000			2,070,000,000
Payment Delay as a result of Payment Deferral [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Troubled debt restructured loans balance				156,000	31,969,000	156,000
Term Extension [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Troubled debt restructured loans balance		2,551,000			2,551,000
Payment Status [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Troubled debt restructured loans balance		2,551,000		156,000	$ 67,020,000	156,000
Equities [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Market value of the underlying securities collateral as adjusted by margin requirements, percent					50
Investment Grade Securities [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Market value of the underlying securities collateral as adjusted by margin requirements, percent					80
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]
Total loans, gross		12,600,000			$ 12,600,000
Nonaccrual loans, Income Reversed		1,300,000
SBL Commercial Mortgage [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans, gross		647,894,000	606,986,000		647,894,000		606,986,000
Nonaccrual loans, Income Reversed					109,000
Total non-accrual loans		5,211,000	2,381,000		5,211,000		2,381,000
Allowance for loan and lease losses		3,060,000	2,820,000	3,411,000	3,060,000	3,411,000	2,820,000			2,585,000
Charge-offs							76,000
SBL Commercial Mortgage [Member] | Payment Delay as a result of Payment Deferral [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Troubled debt restructured loans balance					3,320,000
SBL Commercial Mortgage [Member] | Payment Status [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Troubled debt restructured loans balance					3,320,000
SBA Loan [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, troubled debt restructured loans, reserves		0			7,000
SBL Loan - PPP, Including Other Institutions [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans, gross		6,200,000			6,200,000
SBLOC [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Gains (losses) recognized from changes in fair value								$ 0
Advisor Financing [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans, gross		238,831,000	221,612,000		238,831,000		221,612,000
Allowance for loan and lease losses		1,791,000	1,662,000	1,300,000	1,791,000	1,300,000	1,662,000			1,293,000
Charge-offs
Loan amount, loan-to-value ratio					70%
SBA Non Real Estate And Leasing [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, troubled debt restructured loans, reserves					$ 3,400,000
Charge-offs					11,400,000
SBA Commercial Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Nonaccrual loans, Income Reversed						89,000
SBL Non-Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans, gross		171,893,000	137,752,000		171,893,000		137,752,000
Increase in allowance for credit losses		1,400,000
Nonaccrual loans, Income Reversed					33,000	3,000
Troubled debt restructured loans balance						156,000
Total non-accrual loans		2,448,000	1,842,000		2,448,000		1,842,000
Allowance for loan and lease losses		5,044,000	6,059,000	5,449,000	5,044,000	5,449,000	6,059,000			5,028,000
Charge-offs					417,000	871,000	871,000
SBL Non-Real Estate [Member] | Payment Delay as a result of Payment Deferral [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Troubled debt restructured loans balance				156,000	1,726,000	156,000
SBL Non-Real Estate [Member] | Payment Status [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Troubled debt restructured loans balance				156,000	1,726,000	156,000
Direct Lease Financing [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans, gross		711,403,000	685,657,000		711,403,000		685,657,000
Nonaccrual loans, Income Reversed					63,000	50,000
Total non-accrual loans		3,870,000	3,785,000		3,870,000		3,785,000
Allowance for loan and lease losses		12,208,000	10,454,000	7,705,000	12,208,000	7,705,000	10,454,000			7,972,000
Charge-offs					2,301,000	1,439,000	3,666,000
Direct Lease Financing [Member] | Term Extension [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Troubled debt restructured loans balance		2,551,000			2,551,000
Direct Lease Financing [Member] | Payment Status [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Troubled debt restructured loans balance		2,551,000			2,551,000
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]
Total loans, gross		582,800,000	646,900,000		582,800,000		646,900,000
Charge-offs							24,000
Real Estate Bridge Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans, gross		2,119,324,000	1,999,782,000		$ 2,119,324,000		1,999,782,000
Debt Instrument, Term					3 years
Number of loan extensions | item					2
Loan Term, Extension Period					1 year
Increase in allowance for credit losses			1,000,000
Nonaccrual loans, Income Reversed					$ 222,000
Total non-accrual loans	$ 47,800,000								$ 39,400,000
Allowance for loan and lease losses		5,023,000	4,740,000	$ 3,415,000	$ 5,023,000	$ 3,415,000	4,740,000			$ 3,121,000
Loan amount, weighted average loan-to-value ratio					72.5
Loan amount, loan-to-value ratio	82%				68%
Real Estate Bridge Loans [Member] | Payment Delay as a result of Payment Deferral [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Troubled debt restructured loans balance					$ 26,923,000
Total non-accrual loans		12,300,000			$ 12,300,000
Loan amount, weighted average loan-to-value ratio					72
Loan amount, loan-to-value ratio					56%
Real Estate Bridge Loans [Member] | Payment Status [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Troubled debt restructured loans balance					$ 59,423,000
Consumer Fintech [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans, gross		70,081,000			70,081,000
Secured Consumer Credit Card Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans, gross		53,300,000			53,300,000
Commercial Loan [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans held for sale		161,100,000			161,100,000
Total loans, gross		265,200,000			265,200,000
Receivables Acquired with Deteriorated Credit Quality [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans acquired with deteriorated credit quality		0	0		0		0
Financial Asset Acquired and No Credit Deterioration [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Purchase of lease receivables					0
60 to 89 Days Past Due [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans, gross		19,463,000	5,225,000		19,463,000		5,225,000
60 to 89 Days Past Due [Member] | Payment Status [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Troubled debt restructured loans balance		2,551,000			2,551,000
60 to 89 Days Past Due [Member] | SBL Commercial Mortgage [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans, gross		336,000			336,000
60 to 89 Days Past Due [Member] | SBL Non-Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans, gross		311,000	333,000		311,000		333,000
60 to 89 Days Past Due [Member] | Direct Lease Financing [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans, gross		4,415,000	$ 1,209,000		4,415,000		$ 1,209,000
60 to 89 Days Past Due [Member] | Direct Lease Financing [Member] | Payment Status [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Troubled debt restructured loans balance		2,551,000			2,551,000
60 to 89 Days Past Due [Member] | Real Estate Bridge Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans, gross		$ 12,300,000			$ 12,300,000				$ 9,500,000
Loan amount, loan-to-value ratio					78%

Loans (Major Classifications Of

Loans (Major Classifications Of Loans) (Details) - USD ($)	1 Months Ended	6 Months Ended
	Sep. 30, 2023	Jun. 30, 2024	Dec. 31, 2023	Jun. 30, 2023
Major classifications of loans [Abstract]
Total loans, gross		$ 5,594,994,000	$ 5,352,339,000
Unamortized loan fees and costs		10,733,000	8,800,000
Total loans, including unamortized loan fees and costs		5,605,727,000	5,361,139,000	$ 5,267,574,000
SBL Non-Real Estate [Member]
Major classifications of loans [Abstract]
Total loans, gross		171,893,000	137,752,000
Total loans, including unamortized loan fees and costs		171,893,000	137,752,000	117,621,000
SBL Commercial Mortgage [Member]
Major classifications of loans [Abstract]
Total loans, gross		647,894,000	606,986,000
Total loans, including unamortized loan fees and costs		647,894,000	606,986,000	515,008,000
SBL Construction [Member]
Major classifications of loans [Abstract]
Total loans, gross		30,881,000	22,627,000
Total loans, including unamortized loan fees and costs		30,881,000	22,627,000	32,471,000
Small Business Loans [Member]
Major classifications of loans [Abstract]
Total loans, gross		850,668,000	767,365,000
Direct Lease Financing [Member]
Major classifications of loans [Abstract]
Total loans, gross		711,403,000	685,657,000
Total loans, including unamortized loan fees and costs		711,403,000	685,657,000	657,316,000
SBLOC/IBLOC [Member]
Major classifications of loans [Abstract]
Total loans, gross		1,558,095,000	1,627,285,000
Total loans, including unamortized loan fees and costs		1,558,095,000	1,627,285,000	1,883,607,000
Advisor Financing [Member]
Major classifications of loans [Abstract]
Total loans, gross		238,831,000	221,612,000
Total loans, including unamortized loan fees and costs		$ 238,831,000	221,612,000	173,376,000
Loan amount, loan-to-value ratio		70%
Real Estate Bridge Loans [Member]
Major classifications of loans [Abstract]
Total loans, gross		$ 2,119,324,000	1,999,782,000
Total loans, including unamortized loan fees and costs		$ 2,119,324,000	1,999,782,000	1,826,227,000
Loan amount, loan-to-value ratio	82%	68%
Consumer Fintech [Member]
Major classifications of loans [Abstract]
Total loans, gross		$ 70,081,000
Total loans, including unamortized loan fees and costs		70,081,000
Other Loans [Member]
Major classifications of loans [Abstract]
Total loans, gross		46,592,000	50,638,000
Total loans, including unamortized loan fees and costs		46,592,000	50,638,000	$ 55,644,000
Consumer - Other [Member]
Major classifications of loans [Abstract]
Demand deposit overdrafts reclassified as loan balances		$ 279,000	$ 1,700,000

Loans (Schedule Of Small Busine

Loans (Schedule Of Small Business Administration Loans and Held For Sale) (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
Loans [Abstract]
SBLs, including costs net of deferred fees of $9,979 and $9,502 for June 30, 2024 and December 31, 2023, respectively	$ 860,226	$ 776,867
SBL loans included in commercial loans at fair value	104,146	119,287
Total small business loans	964,372	896,154
SBL deferred fees and costs	$ 9,558	$ 9,502

Loans (Summary Of Non-Accrual L

Loans (Summary Of Non-Accrual Loans With And Without Allowance For Credit Losses) (Details) - USD ($) $ in Thousands	1 Months Ended	6 Months Ended
	Sep. 30, 2023	Jun. 30, 2024	Mar. 31, 2024	Dec. 31, 2023
Financing Receivable, Nonaccrual [Line Items]
Non-accrual loans with a related ACL		$ 10,007
Non-accrual loans without a related ACL		4,907
Total non-accrual loans		14,914		$ 11,525
SBL Non-Real Estate [Member]
Financing Receivable, Nonaccrual [Line Items]
Non-accrual loans with a related ACL		1,350
Non-accrual loans without a related ACL		1,098
Total non-accrual loans		2,448		1,842
SBL Commercial Mortgage [Member]
Financing Receivable, Nonaccrual [Line Items]
Non-accrual loans with a related ACL		1,814
Non-accrual loans without a related ACL		3,397
Total non-accrual loans		5,211		2,381
SBL Construction [Member]
Financing Receivable, Nonaccrual [Line Items]
Non-accrual loans with a related ACL		3,385
Total non-accrual loans		3,385		3,385
Direct Lease Financing [Member]
Financing Receivable, Nonaccrual [Line Items]
Non-accrual loans with a related ACL		3,458
Non-accrual loans without a related ACL		412
Total non-accrual loans		$ 3,870		3,785
Real Estate Bridge Loans [Member]
Financing Receivable, Nonaccrual [Line Items]
Total non-accrual loans	$ 47,800		$ 39,400
Loan amount, loan-to-value ratio	82%	68%
Other Loans [Member]
Financing Receivable, Nonaccrual [Line Items]
Total non-accrual loans				$ 132

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	1 Months Ended	6 Months Ended	12 Months Ended
	Sep. 30, 2023	Jun. 30, 2024	Dec. 31, 2023	Dec. 31, 2024	Jul. 31, 2024	Mar. 31, 2024	Dec. 31, 2022
Financing Receivables Past Due and Other Real Estate Owned [Line Items]
Total non-accrual loans		$ 14,914	$ 11,525
Loans past due 90 days or more and still accruing		4,276	1,744
Total non-performing loans		5,594,994	5,352,339
Other real estate owned		57,861	16,949				$ 21,210
Total non-performing assets		77,051	30,218
Other real estate owned additions		880	2,686
Non-Performing Loans [Member]
Financing Receivables Past Due and Other Real Estate Owned [Line Items]
Total non-performing loans		19,190	13,269
SBL Non-Real Estate [Member]
Financing Receivables Past Due and Other Real Estate Owned [Line Items]
Total non-accrual loans		2,448	1,842
Total non-performing loans		171,893	137,752
SBL Commercial Mortgage [Member]
Financing Receivables Past Due and Other Real Estate Owned [Line Items]
Total non-accrual loans		5,211	2,381
Total non-performing loans		647,894	606,986
SBL Construction [Member]
Financing Receivables Past Due and Other Real Estate Owned [Line Items]
Total non-accrual loans		3,385	3,385
Total non-performing loans		30,881	22,627
Direct Lease Financing [Member]
Financing Receivables Past Due and Other Real Estate Owned [Line Items]
Total non-accrual loans		3,870	3,785
Total non-performing loans		711,403	685,657
Real Estate Bridge Loans [Member]
Financing Receivables Past Due and Other Real Estate Owned [Line Items]
Total non-accrual loans	$ 47,800					$ 39,400
Total non-performing loans		$ 2,119,324	1,999,782
Loan amount, loan-to-value ratio	82%	68%
Other Loans [Member]
Financing Receivables Past Due and Other Real Estate Owned [Line Items]
Total non-accrual loans			132
Total non-performing loans		$ 46,592	$ 50,638
Subsequent Event [Member] | Real Estate Bridge Loans [Member]
Financing Receivables Past Due and Other Real Estate Owned [Line Items]
Deposits for property purchase					$ 125
Forecast [Member] | Real Estate Bridge Loans [Member]
Financing Receivables Past Due and Other Real Estate Owned [Line Items]
Additional required deposits for property purchase				$ 500

Loans (Modified and Related Inf

Loans (Modified and Related Information) (Details) - USD ($) $ in Thousands	1 Months Ended	3 Months Ended		6 Months Ended
	Sep. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Financing Receivable, Modifications [Line Items]
Percent of total class of financing receivable		0.05%
Payment Delay as a result of Payment Deferral [Member]
Financing Receivable, Modifications [Line Items]
Post-modification recorded investment			$ 156	$ 31,969	$ 156
Interest Rate Reduction and Payment Deferral [Member]
Financing Receivable, Modifications [Line Items]
Post-modification recorded investment				32,500
Term Extension [Member]
Financing Receivable, Modifications [Line Items]
Post-modification recorded investment		$ 2,551		2,551
Payment Status [Member]
Financing Receivable, Modifications [Line Items]
Post-modification recorded investment		$ 2,551	156	$ 67,020	156
Percent of total class of financing receivable				1.20%
SBL Non-Real Estate [Member]
Financing Receivable, Modifications [Line Items]
Post-modification recorded investment					156
SBL Non-Real Estate [Member] | Payment Delay as a result of Payment Deferral [Member]
Financing Receivable, Modifications [Line Items]
Post-modification recorded investment			156	$ 1,726	156
SBL Non-Real Estate [Member] | Payment Status [Member]
Financing Receivable, Modifications [Line Items]
Post-modification recorded investment			$ 156	$ 1,726	$ 156
Percent of total class of financing receivable			0.13%	1%	0.13%
SBL Commercial Mortgage [Member] | Payment Delay as a result of Payment Deferral [Member]
Financing Receivable, Modifications [Line Items]
Post-modification recorded investment				$ 3,320
SBL Commercial Mortgage [Member] | Payment Status [Member]
Financing Receivable, Modifications [Line Items]
Post-modification recorded investment				$ 3,320
Percent of total class of financing receivable				0.51%
Direct Lease Financing [Member]
Financing Receivable, Modifications [Line Items]
Percent of total class of financing receivable		0.36%
Direct Lease Financing [Member] | Term Extension [Member]
Financing Receivable, Modifications [Line Items]
Post-modification recorded investment		$ 2,551		$ 2,551
Direct Lease Financing [Member] | Payment Status [Member]
Financing Receivable, Modifications [Line Items]
Post-modification recorded investment		$ 2,551		$ 2,551
Percent of total class of financing receivable				0.36%
Real Estate Bridge Loans [Member]
Financing Receivable, Modifications [Line Items]
Loan amount, weighted average loan-to-value ratio				72.5
Loan amount, loan-to-value ratio	82%			68%
Real Estate Bridge Loans [Member] | Payment Delay as a result of Payment Deferral [Member]
Financing Receivable, Modifications [Line Items]
Post-modification recorded investment				$ 26,923
Loan amount, weighted average loan-to-value ratio				72
Loan amount, loan-to-value ratio				56%
Real Estate Bridge Loans [Member] | Interest Rate Reduction and Payment Deferral [Member]
Financing Receivable, Modifications [Line Items]
Post-modification recorded investment				$ 32,500
Real Estate Bridge Loans [Member] | Payment Status [Member]
Financing Receivable, Modifications [Line Items]
Post-modification recorded investment				$ 59,423
Percent of total class of financing receivable				2.80%

Loans (Analysis of Loans Modifi

Loans (Analysis of Loans Modified) (Details) $ in Thousands	1 Months Ended	3 Months Ended		6 Months Ended
	Sep. 30, 2023	Jun. 30, 2024 USD ($)	Jun. 30, 2023 USD ($)	Jun. 30, 2024 USD ($)	Jun. 30, 2023 USD ($)
SBL Non-Real Estate [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Troubled debt restructured loans balance					$ 156
SBL Non-Real Estate [Member] | Current [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Troubled debt restructured loans balance					156
Real Estate Bridge Loans [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loan amount, weighted average loan-to-value ratio				72.5
Loan amount, loan-to-value ratio	82%			68%
Real Estate Bridge Loans [Member] | 60 to 89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loan amount, loan-to-value ratio				78%
Payment Status [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Troubled debt restructured loans balance		$ 2,551	$ 156	$ 67,020	156
Payment Status [Member] | 60 to 89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Troubled debt restructured loans balance		2,551		2,551
Payment Status [Member] | Non- accrual [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Troubled debt restructured loans balance				757
Payment Status [Member] | Total Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Troubled debt restructured loans balance		2,551		3,308
Payment Status [Member] | Current [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Troubled debt restructured loans balance			156	63,712	156
Payment Status [Member] | SBL Non-Real Estate [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Troubled debt restructured loans balance			156	1,726	$ 156
Payment Status [Member] | SBL Non-Real Estate [Member] | Non- accrual [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Troubled debt restructured loans balance				757
Payment Status [Member] | SBL Non-Real Estate [Member] | Total Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Troubled debt restructured loans balance				757
Payment Status [Member] | SBL Non-Real Estate [Member] | Current [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Troubled debt restructured loans balance			$ 156	969
Payment Status [Member] | SBL Commercial Mortgage [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Troubled debt restructured loans balance				3,320
Payment Status [Member] | SBL Commercial Mortgage [Member] | Current [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Troubled debt restructured loans balance				3,320
Payment Status [Member] | Direct Lease Financing [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Troubled debt restructured loans balance		2,551		2,551
Payment Status [Member] | Direct Lease Financing [Member] | 60 to 89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Troubled debt restructured loans balance		2,551		2,551
Payment Status [Member] | Direct Lease Financing [Member] | Total Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Troubled debt restructured loans balance		$ 2,551		2,551
Payment Status [Member] | Real Estate Bridge Loans [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Troubled debt restructured loans balance				59,423
Payment Status [Member] | Real Estate Bridge Loans [Member] | Current [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Troubled debt restructured loans balance				$ 59,423

Loans (Summary Of Financial Eff

Loans (Summary Of Financial Effect of Modifications) (Details)	1 Months Ended	3 Months Ended	6 Months Ended
	Sep. 30, 2023	Jun. 30, 2024	Jun. 30, 2024	Jun. 30, 2023
SBL Non-Real Estate [Member]
Financing Receivable, Modifications [Line Items]
More-Than-Insignificant-Payment Delay		1%	1%	0.13%
SBL Commercial Mortgage [Member]
Financing Receivable, Modifications [Line Items]
More-Than-Insignificant-Payment Delay		0.51%	0.51%
Direct Lease Financing [Member]
Financing Receivable, Modifications [Line Items]
Weighted average term extension (in months)		12 months	12 months
Real Estate Bridge Loans [Member]
Financing Receivable, Modifications [Line Items]
Weighted average interest rate reduction			1.68%
More-Than-Insignificant-Payment Delay		1.27%	1.27%
Loan amount, weighted average loan-to-value ratio			72.5
Loan amount, loan-to-value ratio	82%		68%

Loans (Summary Of Gross Loans H

Loans (Summary Of Gross Loans Held For Investment By Year Of Origination And Internally Assigned Credit Grade) (Details) $ in Thousands	6 Months Ended
	Jun. 30, 2024 USD ($)	Mar. 31, 2024 USD ($)	Dec. 31, 2023 USD ($)	Sep. 30, 2023 USD ($)	Jun. 30, 2023 USD ($)
Financing Receivable, Recorded Investment [Line Items]
Current Fiscal Year	$ 564,595		$ 975,467
Fiscal Year Before Latest Fiscal Year	966,598		1,539,551
Two Years Before Latest Fiscal Year	1,459,514		806,203
Three Years Before Latest Fiscal Year	682,485		146,373
Four Years Before Latest Fiscal Year	128,113		90,348
Prior	234,087		165,519
Revolving loans at amortized cost	1,559,602		1,628,878
Total	5,594,994		5,352,339
Unamortized loan fees and costs	10,733		8,800
Total loans, including unamortized loan fees and costs	5,605,727		5,361,139		$ 5,267,574
Total non-accrual loans	14,914		11,525
SBL Non-Real Estate [Member]
Financing Receivable, Recorded Investment [Line Items]
Current Fiscal Year	19,342		48,033
Fiscal Year Before Latest Fiscal Year	76,829		33,007
Two Years Before Latest Fiscal Year	31,539		27,809
Three Years Before Latest Fiscal Year	22,271		11,327
Four Years Before Latest Fiscal Year	8,164		4,703
Prior	8,097		6,256
Total	166,242		131,135
Total loans, including unamortized loan fees and costs	171,893		137,752		117,621
Total non-accrual loans	2,448		1,842
SBL Commercial Mortgage [Member]
Financing Receivable, Recorded Investment [Line Items]
Current Fiscal Year	71,875		128,750
Fiscal Year Before Latest Fiscal Year	112,145		138,281
Two Years Before Latest Fiscal Year	136,422		104,163
Three Years Before Latest Fiscal Year	95,142		68,087
Four Years Before Latest Fiscal Year	67,458		60,998
Prior	160,180		101,995
Total	643,222		602,274
Total loans, including unamortized loan fees and costs	647,894		606,986		515,008
Total non-accrual loans	5,211		2,381
SBL Construction [Member]
Financing Receivable, Recorded Investment [Line Items]
Current Fiscal Year	4,882		2,848
Fiscal Year Before Latest Fiscal Year	9,006		5,966
Two Years Before Latest Fiscal Year	2,226		7,642
Three Years Before Latest Fiscal Year	11,288		927
Four Years Before Latest Fiscal Year	927		4,534
Prior	2,552		710
Total	30,881		22,627
Total loans, including unamortized loan fees and costs	30,881		22,627		32,471
Total non-accrual loans	3,385		3,385
Direct Lease Financing [Member]
Financing Receivable, Recorded Investment [Line Items]
Current Fiscal Year	168,854		303,770
Fiscal Year Before Latest Fiscal Year	253,800		226,332
Two Years Before Latest Fiscal Year	181,570		95,145
Three Years Before Latest Fiscal Year	69,375		38,161
Four Years Before Latest Fiscal Year	25,712		17,799
Prior	12,092		4,450
Total	711,403		685,657
Total loans, including unamortized loan fees and costs	711,403		685,657		657,316
Total non-accrual loans	3,870		3,785
SBLOC [Member]
Financing Receivable, Recorded Investment [Line Items]
Revolving loans at amortized cost	975,253		980,419
Total	975,253		980,419
IBLOC [Member]
Financing Receivable, Recorded Investment [Line Items]
Revolving loans at amortized cost	582,842		646,866
Total	582,842		646,866
Advisor Financing [Member]
Financing Receivable, Recorded Investment [Line Items]
Current Fiscal Year	29,197		92,273
Fiscal Year Before Latest Fiscal Year	90,245		63,083
Two Years Before Latest Fiscal Year	59,667		40,994
Three Years Before Latest Fiscal Year	36,477		25,262
Four Years Before Latest Fiscal Year	23,245
Total	238,831		221,612
Total loans, including unamortized loan fees and costs	238,831		221,612		173,376
Real Estate Bridge Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Current Fiscal Year	199,506		397,073
Fiscal Year Before Latest Fiscal Year	424,409		1,072,622
Two Years Before Latest Fiscal Year	1,047,832		530,087
Three Years Before Latest Fiscal Year	447,577
Total	2,119,324		1,999,782
Total loans, including unamortized loan fees and costs	$ 2,119,324		1,999,782		1,826,227
Total non-accrual loans		$ 39,400		$ 47,800
Loan amount, weighted average loan-to-value ratio	72.5
Other Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Current Fiscal Year	$ 70,939		2,720
Fiscal Year Before Latest Fiscal Year	164		260
Two Years Before Latest Fiscal Year	258		363
Three Years Before Latest Fiscal Year	355		2,609
Four Years Before Latest Fiscal Year	2,607		2,314
Prior	51,166		52,108
Revolving loans at amortized cost	1,507		1,593
Total	126,996		61,967
Total loans, including unamortized loan fees and costs	46,592		50,638		$ 55,644
Total non-accrual loans			132
SBL CRA [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	10,300		11,300
Non-Rated [Member] | SBL Non-Real Estate [Member]
Financing Receivable, Recorded Investment [Line Items]
Current Fiscal Year	782		507
Total	782		507
Non-Rated [Member] | Direct Lease Financing [Member]
Financing Receivable, Recorded Investment [Line Items]
Current Fiscal Year	4,106		1,273
Total	4,106		1,273
Non-Rated [Member] | SBLOC [Member]
Financing Receivable, Recorded Investment [Line Items]
Revolving loans at amortized cost	672		3,261
Total	672		3,261
Non-Rated [Member] | Other Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Current Fiscal Year	70,698		2,555
Prior	11,059		11,513
Total	81,757		14,068
Pass [Member] | SBL Non-Real Estate [Member]
Financing Receivable, Recorded Investment [Line Items]
Current Fiscal Year	18,560		47,066
Fiscal Year Before Latest Fiscal Year	76,234		32,512
Two Years Before Latest Fiscal Year	30,454		26,919
Three Years Before Latest Fiscal Year	20,459		9,662
Four Years Before Latest Fiscal Year	7,533		4,334
Prior	6,714		5,357
Total	159,954		125,850
Pass [Member] | SBL Commercial Mortgage [Member]
Financing Receivable, Recorded Investment [Line Items]
Current Fiscal Year	71,875		128,375
Fiscal Year Before Latest Fiscal Year	111,770		138,281
Two Years Before Latest Fiscal Year	134,508		93,399
Three Years Before Latest Fiscal Year	83,820		67,635
Four Years Before Latest Fiscal Year	66,916		58,550
Prior	154,147		98,704
Total	623,036		584,944
Pass [Member] | SBL Construction [Member]
Financing Receivable, Recorded Investment [Line Items]
Current Fiscal Year	4,882		2,848
Fiscal Year Before Latest Fiscal Year	9,006		5,966
Two Years Before Latest Fiscal Year	2,226		1,877
Three Years Before Latest Fiscal Year	5,523		927
Four Years Before Latest Fiscal Year	927		4,534
Prior	1,842
Total	24,406		16,152
Pass [Member] | Direct Lease Financing [Member]
Financing Receivable, Recorded Investment [Line Items]
Current Fiscal Year	164,735		302,362
Fiscal Year Before Latest Fiscal Year	248,536		221,768
Two Years Before Latest Fiscal Year	174,326		92,945
Three Years Before Latest Fiscal Year	65,647		37,664
Four Years Before Latest Fiscal Year	25,316		17,469
Prior	11,756		4,349
Total	690,316		676,557
Pass [Member] | SBLOC [Member]
Financing Receivable, Recorded Investment [Line Items]
Revolving loans at amortized cost	974,581		977,158
Total	974,581		977,158
Pass [Member] | IBLOC [Member]
Financing Receivable, Recorded Investment [Line Items]
Revolving loans at amortized cost	582,292		646,230
Total	582,292		646,230
Pass [Member] | Advisor Financing [Member]
Financing Receivable, Recorded Investment [Line Items]
Current Fiscal Year	29,197		92,273
Fiscal Year Before Latest Fiscal Year	90,245		63,083
Two Years Before Latest Fiscal Year	58,614		40,994
Three Years Before Latest Fiscal Year	27,906		24,321
Four Years Before Latest Fiscal Year	22,371
Total	228,333		220,671
Pass [Member] | Real Estate Bridge Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Current Fiscal Year	173,926		397,073
Fiscal Year Before Latest Fiscal Year	424,409		1,013,199
Two Years Before Latest Fiscal Year	952,091		461,474
Three Years Before Latest Fiscal Year	392,496
Total	1,942,922		1,871,746
Pass [Member] | Other Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Current Fiscal Year	241		165
Fiscal Year Before Latest Fiscal Year	164		260
Two Years Before Latest Fiscal Year	258		363
Three Years Before Latest Fiscal Year	355		2,609
Four Years Before Latest Fiscal Year	2,607		2,314
Prior	39,809		40,101
Revolving loans at amortized cost	1,507		1,593
Total	44,941		47,405
Special Mention [Member] | SBL Non-Real Estate [Member]
Financing Receivable, Recorded Investment [Line Items]
Current Fiscal Year			460
Two Years Before Latest Fiscal Year			258
Three Years Before Latest Fiscal Year	667		1,101
Four Years Before Latest Fiscal Year	219		119
Prior	347		337
Total	1,233		2,275
Special Mention [Member] | SBL Commercial Mortgage [Member]
Financing Receivable, Recorded Investment [Line Items]
Current Fiscal Year			375
Two Years Before Latest Fiscal Year	534		10,764
Three Years Before Latest Fiscal Year	1,112
Four Years Before Latest Fiscal Year			595
Prior	2,423		1,363
Total	4,069		13,097
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]
Current Fiscal Year	13
Fiscal Year Before Latest Fiscal Year	1,338		666
Two Years Before Latest Fiscal Year	2,991		202
Three Years Before Latest Fiscal Year	2,099		125
Four Years Before Latest Fiscal Year	238		146
Prior	178
Total	6,857		1,139
Special Mention [Member] | IBLOC [Member]
Financing Receivable, Recorded Investment [Line Items]
Revolving loans at amortized cost	550
Total	550
Special Mention [Member] | Advisor Financing [Member]
Financing Receivable, Recorded Investment [Line Items]
Two Years Before Latest Fiscal Year	1,053
Three Years Before Latest Fiscal Year	8,571		941
Four Years Before Latest Fiscal Year	874
Total	10,498		941
Special Mention [Member] | Real Estate Bridge Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Current Fiscal Year	16,913
Fiscal Year Before Latest Fiscal Year			59,423
Two Years Before Latest Fiscal Year	36,318		16,913
Three Years Before Latest Fiscal Year	42,781
Total	96,012		76,336
Special Mention [Member] | Other Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Prior	298		362
Total	298		362
Substandard [Member] | SBL Non-Real Estate [Member]
Financing Receivable, Recorded Investment [Line Items]
Fiscal Year Before Latest Fiscal Year	595		495
Two Years Before Latest Fiscal Year	1,085		632
Three Years Before Latest Fiscal Year	1,145		564
Four Years Before Latest Fiscal Year	412		250
Prior	1,036		562
Total	4,273		2,503
Substandard [Member] | SBL Commercial Mortgage [Member]
Financing Receivable, Recorded Investment [Line Items]
Fiscal Year Before Latest Fiscal Year	375
Two Years Before Latest Fiscal Year	1,380
Three Years Before Latest Fiscal Year	10,210		452
Four Years Before Latest Fiscal Year	542		1,853
Prior	3,610		1,928
Total	16,117		4,233
Substandard [Member] | SBL Construction [Member]
Financing Receivable, Recorded Investment [Line Items]
Two Years Before Latest Fiscal Year			2,675
Three Years Before Latest Fiscal Year	5,765
Prior	710		710
Total	6,475		3,385
Substandard [Member] | Direct Lease Financing [Member]
Financing Receivable, Recorded Investment [Line Items]
Current Fiscal Year			135
Fiscal Year Before Latest Fiscal Year	3,926		3,898
Two Years Before Latest Fiscal Year	4,253		1,998
Three Years Before Latest Fiscal Year	1,629		372
Four Years Before Latest Fiscal Year	158		184
Prior	158		101
Total	10,124		6,688
Substandard [Member] | IBLOC [Member]
Financing Receivable, Recorded Investment [Line Items]
Revolving loans at amortized cost			636
Total			636
Substandard [Member] | Real Estate Bridge Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Current Fiscal Year	8,667
Two Years Before Latest Fiscal Year	59,423		51,700
Three Years Before Latest Fiscal Year	12,300
Total	$ 80,390		51,700
Loan amount, weighted average loan-to-value ratio	78
Stabilized loan to value ratio	69
Substandard [Member] | Other Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Prior			132
Total			$ 132

Loans (Summary Of Nonaccrual Lo

Loans (Summary Of Nonaccrual Loans And 90 Days Or More By Year Of Origination) (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
Financing Receivable, Recorded Investment [Line Items]
Current Fiscal Year	$ 564,595	$ 975,467
Fiscal Year Before Latest Fiscal Year	966,598	1,539,551
Two Years Before Latest Fiscal Year	1,459,514	806,203
Three Years Before Latest Fiscal Year	682,485	146,373
Four Years Before Latest Fiscal Year	128,113	90,348
Prior	234,087	165,519
Revolving loans at amortized cost	1,559,602	1,628,878
Total	5,594,994	5,352,339
SBL Non-Real Estate [Member]
Financing Receivable, Recorded Investment [Line Items]
Current Fiscal Year	19,342	48,033
Fiscal Year Before Latest Fiscal Year	76,829	33,007
Two Years Before Latest Fiscal Year	31,539	27,809
Three Years Before Latest Fiscal Year	22,271	11,327
Four Years Before Latest Fiscal Year	8,164	4,703
Prior	8,097	6,256
Total	166,242	131,135
SBL Commercial Mortgage [Member]
Financing Receivable, Recorded Investment [Line Items]
Current Fiscal Year	71,875	128,750
Fiscal Year Before Latest Fiscal Year	112,145	138,281
Two Years Before Latest Fiscal Year	136,422	104,163
Three Years Before Latest Fiscal Year	95,142	68,087
Four Years Before Latest Fiscal Year	67,458	60,998
Prior	160,180	101,995
Total	643,222	602,274
SBL Construction [Member]
Financing Receivable, Recorded Investment [Line Items]
Current Fiscal Year	4,882	2,848
Fiscal Year Before Latest Fiscal Year	9,006	5,966
Two Years Before Latest Fiscal Year	2,226	7,642
Three Years Before Latest Fiscal Year	11,288	927
Four Years Before Latest Fiscal Year	927	4,534
Prior	2,552	710
Total	30,881	22,627
Direct Lease Financing [Member]
Financing Receivable, Recorded Investment [Line Items]
Current Fiscal Year	168,854	303,770
Fiscal Year Before Latest Fiscal Year	253,800	226,332
Two Years Before Latest Fiscal Year	181,570	95,145
Three Years Before Latest Fiscal Year	69,375	38,161
Four Years Before Latest Fiscal Year	25,712	17,799
Prior	12,092	4,450
Total	711,403	685,657
SBLOC [Member]
Financing Receivable, Recorded Investment [Line Items]
Revolving loans at amortized cost	975,253	980,419
Total	975,253	980,419
IBLOC [Member]
Financing Receivable, Recorded Investment [Line Items]
Revolving loans at amortized cost	582,842	646,866
Total	582,842	646,866
Advisor Financing [Member]
Financing Receivable, Recorded Investment [Line Items]
Current Fiscal Year	29,197	92,273
Fiscal Year Before Latest Fiscal Year	90,245	63,083
Two Years Before Latest Fiscal Year	59,667	40,994
Three Years Before Latest Fiscal Year	36,477	25,262
Four Years Before Latest Fiscal Year	23,245
Total	238,831	221,612
Real Estate Bridge Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Current Fiscal Year	199,506	397,073
Fiscal Year Before Latest Fiscal Year	424,409	1,072,622
Two Years Before Latest Fiscal Year	1,047,832	530,087
Three Years Before Latest Fiscal Year	447,577
Total	2,119,324	1,999,782
Other Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Current Fiscal Year	70,939	2,720
Fiscal Year Before Latest Fiscal Year	164	260
Two Years Before Latest Fiscal Year	258	363
Three Years Before Latest Fiscal Year	355	2,609
Four Years Before Latest Fiscal Year	2,607	2,314
Prior	51,166	52,108
Revolving loans at amortized cost	1,507	1,593
Total	126,996	61,967
90+ Days Still Accruing [Member]
Financing Receivable, Recorded Investment [Line Items]
Current Fiscal Year	258	476
Fiscal Year Before Latest Fiscal Year	662	273
Two Years Before Latest Fiscal Year	731	425
Three Years Before Latest Fiscal Year	2,172	276
Four Years Before Latest Fiscal Year	57
Prior	396	294
Total	4,276	1,744
90+ Days Still Accruing [Member] | SBL Non-Real Estate [Member]
Financing Receivable, Recorded Investment [Line Items]
Three Years Before Latest Fiscal Year	614	42
Four Years Before Latest Fiscal Year	42
Prior	108	294
Total	764	336
90+ Days Still Accruing [Member] | Direct Lease Financing [Member]
Financing Receivable, Recorded Investment [Line Items]
Current Fiscal Year	258	298
Fiscal Year Before Latest Fiscal Year	662	146
Two Years Before Latest Fiscal Year	731	41
Three Years Before Latest Fiscal Year	274
Four Years Before Latest Fiscal Year	15
Prior	284
Total	2,224	485
90+ Days Still Accruing [Member] | IBLOC [Member]
Financing Receivable, Recorded Investment [Line Items]
Fiscal Year Before Latest Fiscal Year		127
Two Years Before Latest Fiscal Year		384
Three Years Before Latest Fiscal Year	1,284	234
Total	1,284	745
90+ Days Still Accruing [Member] | Other Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Current Fiscal Year		178
Prior	4
Total	4	178
Non- accrual [Member]
Financing Receivable, Recorded Investment [Line Items]
Current Fiscal Year		58
Fiscal Year Before Latest Fiscal Year	767	1,775
Two Years Before Latest Fiscal Year	4,248	4,995
Three Years Before Latest Fiscal Year	6,015	1,186
Four Years Before Latest Fiscal Year	964	236
Prior	2,920	3,275
Total	14,914	11,525
Non- accrual [Member] | SBL Non-Real Estate [Member]
Financing Receivable, Recorded Investment [Line Items]
Fiscal Year Before Latest Fiscal Year	160
Two Years Before Latest Fiscal Year	770	632
Three Years Before Latest Fiscal Year	531	522
Four Years Before Latest Fiscal Year	354	190
Prior	633	498
Total	2,448	1,842
Non- accrual [Member] | SBL Commercial Mortgage [Member]
Financing Receivable, Recorded Investment [Line Items]
Two Years Before Latest Fiscal Year	1,379
Three Years Before Latest Fiscal Year	1,740	452
Four Years Before Latest Fiscal Year	542
Prior	1,550	1,929
Total	5,211	2,381
Non- accrual [Member] | SBL Construction [Member]
Financing Receivable, Recorded Investment [Line Items]
Two Years Before Latest Fiscal Year		2,675
Three Years Before Latest Fiscal Year	2,675
Prior	710	710
Total	3,385	3,385
Non- accrual [Member] | Direct Lease Financing [Member]
Financing Receivable, Recorded Investment [Line Items]
Current Fiscal Year		58
Fiscal Year Before Latest Fiscal Year	607	1,775
Two Years Before Latest Fiscal Year	2,099	1,688
Three Years Before Latest Fiscal Year	1,069	212
Four Years Before Latest Fiscal Year	68	46
Prior	27	6
Total	3,870	3,785
Non- accrual [Member] | Other Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Prior		132
Total		132
Total Past Due [Member] | SBL Non-Real Estate [Member]
Financing Receivable, Recorded Investment [Line Items]
Fiscal Year Before Latest Fiscal Year	160
Two Years Before Latest Fiscal Year	770	632
Three Years Before Latest Fiscal Year	1,145	564
Four Years Before Latest Fiscal Year	396	190
Prior	741	792
Total	3,212	2,178
Total Past Due [Member] | SBL Commercial Mortgage [Member]
Financing Receivable, Recorded Investment [Line Items]
Two Years Before Latest Fiscal Year	1,379
Three Years Before Latest Fiscal Year	1,740	452
Four Years Before Latest Fiscal Year	542
Prior	1,550	1,929
Total	5,211	2,381
Total Past Due [Member] | SBL Construction [Member]
Financing Receivable, Recorded Investment [Line Items]
Two Years Before Latest Fiscal Year		2,675
Three Years Before Latest Fiscal Year	2,675
Prior	710	710
Total	3,385	3,385
Total Past Due [Member] | Direct Lease Financing [Member]
Financing Receivable, Recorded Investment [Line Items]
Current Fiscal Year	258	356
Fiscal Year Before Latest Fiscal Year	1,269	1,921
Two Years Before Latest Fiscal Year	2,830	1,729
Three Years Before Latest Fiscal Year	1,343	212
Four Years Before Latest Fiscal Year	83	46
Prior	311	6
Total	6,094	4,270
Total Past Due [Member] | IBLOC [Member]
Financing Receivable, Recorded Investment [Line Items]
Fiscal Year Before Latest Fiscal Year		127
Two Years Before Latest Fiscal Year		384
Three Years Before Latest Fiscal Year	1,284	234
Total	1,284	745
Total Past Due [Member] | Other Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Current Fiscal Year		178
Prior	4	132
Total	$ 4	$ 310

Loans (Changes In Allowance For

Loans (Changes In Allowance For Loan And Lease Losses By Loan Category) (Details) - USD ($) $ in Thousands	6 Months Ended		12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023
Changes in allowance for loan and lease losses by loan category [Abstract]
Loans and Leases Receivable, Allowance, Beginning Balance	$ 27,378	$ 22,374	$ 22,374
Charge-offs	(2,734)	(2,313)	(4,640)
Recoveries	91	597	1,179
Provision (credit)	3,840	2,626	8,465
Loans and Leases Receivable, Allowance, Ending Balance	28,575	23,284	27,378
Ending balance: Individually evaluated for expected credit loss	3,434	2,392	2,888
Ending balance: Collectively evaluated for expected credit loss	25,141	20,892	24,490
Loans [Abstract]
Loans: Ending Balance	5,605,727	5,267,574	5,361,139
Ending balance: Individually evaluated for expected credit loss	15,208	14,345	11,832
Ending balance: Collectively evaluated for expected credit loss	5,590,519	5,253,229	5,349,307
SBL Non-Real Estate [Member]
Changes in allowance for loan and lease losses by loan category [Abstract]
Loans and Leases Receivable, Allowance, Beginning Balance	6,059	5,028	5,028
Charge-offs	(417)	(871)	(871)
Recoveries	32	298	475
Provision (credit)	(630)	994	1,427
Loans and Leases Receivable, Allowance, Ending Balance	5,044	5,449	6,059
Ending balance: Individually evaluated for expected credit loss	451	589	670
Ending balance: Collectively evaluated for expected credit loss	4,593	4,860	5,389
Loans [Abstract]
Loans: Ending Balance	171,893	117,621	137,752
Ending balance: Individually evaluated for expected credit loss	2,517	1,306	1,919
Ending balance: Collectively evaluated for expected credit loss	169,376	116,315	135,833
SBL Commercial Mortgage [Member]
Changes in allowance for loan and lease losses by loan category [Abstract]
Loans and Leases Receivable, Allowance, Beginning Balance	2,820	2,585	2,585
Charge-offs			(76)
Recoveries		75	75
Provision (credit)	240	751	236
Loans and Leases Receivable, Allowance, Ending Balance	3,060	3,411	2,820
Ending balance: Individually evaluated for expected credit loss	928	494	343
Ending balance: Collectively evaluated for expected credit loss	2,132	2,917	2,477
Loans [Abstract]
Loans: Ending Balance	647,894	515,008	606,986
Ending balance: Individually evaluated for expected credit loss	5,211	3,069	2,381
Ending balance: Collectively evaluated for expected credit loss	642,683	511,939	604,605
SBL Construction [Member]
Changes in allowance for loan and lease losses by loan category [Abstract]
Loans and Leases Receivable, Allowance, Beginning Balance	285	565	565
Provision (credit)	12	(85)	(280)
Loans and Leases Receivable, Allowance, Ending Balance	297	480	285
Ending balance: Individually evaluated for expected credit loss	112	44	44
Ending balance: Collectively evaluated for expected credit loss	185	436	241
Loans [Abstract]
Loans: Ending Balance	30,881	32,471	22,627
Ending balance: Individually evaluated for expected credit loss	3,385	3,385	3,385
Ending balance: Collectively evaluated for expected credit loss	27,496	29,086	19,242
Direct Lease Financing [Member]
Changes in allowance for loan and lease losses by loan category [Abstract]
Loans and Leases Receivable, Allowance, Beginning Balance	10,454	7,972	7,972
Charge-offs	(2,301)	(1,439)	(3,666)
Recoveries	59	175	330
Provision (credit)	3,996	997	5,818
Loans and Leases Receivable, Allowance, Ending Balance	12,208	7,705	10,454
Ending balance: Individually evaluated for expected credit loss	1,943	1,254	1,827
Ending balance: Collectively evaluated for expected credit loss	10,265	6,451	8,627
Loans [Abstract]
Loans: Ending Balance	711,403	657,316	685,657
Ending balance: Individually evaluated for expected credit loss	3,871	2,387	3,785
Ending balance: Collectively evaluated for expected credit loss	707,532	654,929	681,872
SBLOC/IBLOC [Member]
Changes in allowance for loan and lease losses by loan category [Abstract]
Loans and Leases Receivable, Allowance, Beginning Balance	813	1,167	1,167
Charge-offs			(24)
Provision (credit)	(24)	(225)	(330)
Loans and Leases Receivable, Allowance, Ending Balance	789	942	813
Ending balance: Collectively evaluated for expected credit loss	789	942	813
Loans [Abstract]
Loans: Ending Balance	1,558,095	1,883,607	1,627,285
Ending balance: Collectively evaluated for expected credit loss	1,558,095	1,883,607	1,627,285
Advisor Financing [Member]
Changes in allowance for loan and lease losses by loan category [Abstract]
Loans and Leases Receivable, Allowance, Beginning Balance	1,662	1,293	1,293
Charge-offs
Recoveries
Provision (credit)	129	7	369
Loans and Leases Receivable, Allowance, Ending Balance	1,791	1,300	1,662
Ending balance: Individually evaluated for expected credit loss
Ending balance: Collectively evaluated for expected credit loss	1,791	1,300	1,662
Loans [Abstract]
Loans: Ending Balance	238,831	173,376	221,612
Ending balance: Individually evaluated for expected credit loss
Ending balance: Collectively evaluated for expected credit loss	238,831	173,376	221,612
Real Estate Bridge Loans [Member]
Changes in allowance for loan and lease losses by loan category [Abstract]
Loans and Leases Receivable, Allowance, Beginning Balance	4,740	3,121	3,121
Provision (credit)	283	294	1,619
Loans and Leases Receivable, Allowance, Ending Balance	5,023	3,415	4,740
Ending balance: Collectively evaluated for expected credit loss	5,023	3,415	4,740
Loans [Abstract]
Loans: Ending Balance	2,119,324	1,826,227	1,999,782
Ending balance: Collectively evaluated for expected credit loss	2,119,324	1,826,227	1,999,782
Other Loans [Member]
Changes in allowance for loan and lease losses by loan category [Abstract]
Loans and Leases Receivable, Allowance, Beginning Balance	545	643	643
Charge-offs	(16)	(3)	(3)
Recoveries		49	299
Provision (credit)	(166)	(107)	(394)
Loans and Leases Receivable, Allowance, Ending Balance	363	582	545
Ending balance: Individually evaluated for expected credit loss		11	4
Ending balance: Collectively evaluated for expected credit loss	363	571	541
Loans [Abstract]
Loans: Ending Balance	46,592	55,644	50,638
Ending balance: Individually evaluated for expected credit loss	224	4,198	362
Ending balance: Collectively evaluated for expected credit loss	46,368	51,446	50,276
Consumer Fintech [Member]
Loans [Abstract]
Loans: Ending Balance	70,081
Ending balance: Collectively evaluated for expected credit loss	70,081
Unallocated [Member]
Loans [Abstract]
Loans: Ending Balance	10,733	6,304	8,800
Ending balance: Collectively evaluated for expected credit loss	$ 10,733	$ 6,304	$ 8,800

Loans (Net Charge-Offs, By Year

Loans (Net Charge-Offs, By Year Of Origination) (Details) - USD ($) $ in Thousands	6 Months Ended		12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023
Financing Receivable, Recorded Investment [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year, Current Period Charge-Offs	$ (3)		$ (138)
Financing Receivable, Year One, Originated, Current Fiscal Year, Current Period Net Charge Offs	(3)		(138)
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year, Charge-Offs	(309)		(2,150)
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year, Recoveries			48
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year, Net Charge Offs	(309)		(2,102)
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year, Charge-Offs	(1,464)		(1,129)
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year, Recoveries	28		168
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year, Net Charge-Offs	(1,436)		(961)
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year, Charge-Offs	(651)		(234)
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year, Recoveries	13		96
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year, Net Charges	(638)		(138)
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year, Charge-Offs	(212)		(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	(204)		(39)
Financing Receivable, Originated, More than Five Years before Current Fiscal Year, Charge-Offs	(95)		(950)
Financing Receivable, Originated, More than Five Years before Current Fiscal Year, Recoveries	42		867
Financing Receivable, Originated, More than Five Years before Current Fiscal Year, Net Charge-Offs	(53)		(83)
Charge-offs	(2,734)	$ (2,313)	(4,640)
Recoveries	91	597	1,179
Net Charge-Offs	(2,643)		(3,461)
SBL Non-Real Estate [Member]
Financing Receivable, Recorded Investment [Line Items]
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year, Charge-Offs	(53)
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year, Net Charge Offs	(53)
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year, Charge-Offs	(101)
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year, Net Charges	(101)
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year, Charge-Offs	(192)
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year, Net Charge	(192)
Financing Receivable, Originated, More than Five Years before Current Fiscal Year, Charge-Offs	(71)		(871)
Financing Receivable, Originated, More than Five Years before Current Fiscal Year, Recoveries	32		475
Financing Receivable, Originated, More than Five Years before Current Fiscal Year, Net Charge-Offs	(39)		(396)
Charge-offs	(417)	(871)	(871)
Recoveries	32	298	475
Net Charge-Offs	(385)		(396)
SBL Commercial Mortgage [Member]
Financing Receivable, Recorded Investment [Line Items]
Financing Receivable, Originated, More than Five Years before Current Fiscal Year, Charge-Offs			(76)
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			(1)
Charge-offs			(76)
Recoveries		75	75
Net Charge-Offs			(1)
Direct Lease Financing [Member]
Financing Receivable, Recorded Investment [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year, Current Period Charge-Offs	(3)		(138)
Financing Receivable, Year One, Originated, Current Fiscal Year, Current Period Net Charge Offs	(3)		(138)
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year, Charge-Offs	(250)		(2,138)
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year, Recoveries			48
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year, Net Charge Offs	(250)		(2,090)
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year, Charge-Offs	(1,464)		(1,117)
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year, Recoveries	28		168
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year, Net Charge-Offs	(1,436)		(949)
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year, Charge-Offs	(550)		(234)
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year, Recoveries	13		96
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year, Net Charges	(537)		(138)
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year, Charge-Offs	(20)		(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	(12)		(39)
Financing Receivable, Originated, More than Five Years before Current Fiscal Year, Charge-Offs	(14)
Financing Receivable, Originated, More than Five Years before Current Fiscal Year, Recoveries	10		18
Financing Receivable, Originated, More than Five Years before Current Fiscal Year, Net Charge-Offs	(4)		18
Charge-offs	(2,301)	(1,439)	(3,666)
Recoveries	59	175	330
Net Charge-Offs	(2,242)		(3,336)
IBLOC [Member]
Financing Receivable, Recorded Investment [Line Items]
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year, Charge-Offs			(12)
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year, Net Charge Offs			(12)
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year, Charge-Offs			(12)
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year, Net Charge-Offs			(12)
Charge-offs			(24)
Net Charge-Offs			(24)
Advisor Financing [Member]
Financing Receivable, Recorded Investment [Line Items]
Charge-offs
Recoveries
Other Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year, Charge-Offs	(6)
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year, Net Charge Offs	(6)
Financing Receivable, Originated, More than Five Years before Current Fiscal Year, Charge-Offs	(10)		(3)
Financing Receivable, Originated, More than Five Years before Current Fiscal Year, Recoveries			299
Financing Receivable, Originated, More than Five Years before Current Fiscal Year, Net Charge-Offs	(10)		296
Charge-offs	(16)	(3)	(3)
Recoveries		$ 49	299
Net Charge-Offs	$ (16)		$ 296

Loans (Delinquent Loans By Loan

Loans (Delinquent Loans By Loan Category) (Details) - USD ($) $ in Thousands	1 Months Ended	6 Months Ended
	Sep. 30, 2023	Jun. 30, 2024	Mar. 31, 2024	Dec. 31, 2023	Jun. 30, 2023
Financing Receivable, Recorded Investment, Past Due [Line Items]
Non-accrual		$ 14,914		$ 11,525
Total loans, gross		5,594,994		5,352,339
Total loans, including unamortized loan fees and costs		5,605,727		5,361,139	$ 5,267,574
30 to 59 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans, gross		17,197		30,217
60 to 89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans, gross		19,463		5,225
90+ Days Still Accruing [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans, gross		4,276		1,744
Total Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans, gross		55,850		48,711
Current [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans, gross		5,549,877		5,312,428
SBL Non-Real Estate [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Non-accrual		2,448		1,842
Total loans, gross		171,893		137,752
Total loans, including unamortized loan fees and costs		171,893		137,752	117,621
SBL Non-Real Estate [Member] | 30 to 59 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans, gross		78		84
SBL Non-Real Estate [Member] | 60 to 89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans, gross		311		333
SBL Non-Real Estate [Member] | 90+ Days Still Accruing [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans, gross		764		336
SBL Non-Real Estate [Member] | Total Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans, gross		3,601		2,595
SBL Non-Real Estate [Member] | Current [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans, gross		168,292		135,157
SBL Commercial Mortgage [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Non-accrual		5,211		2,381
Total loans, gross		647,894		606,986
Total loans, including unamortized loan fees and costs		647,894		606,986	515,008
SBL Commercial Mortgage [Member] | 30 to 59 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans, gross				2,183
SBL Commercial Mortgage [Member] | 60 to 89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans, gross		336
SBL Commercial Mortgage [Member] | Total Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans, gross		5,547		4,564
SBL Commercial Mortgage [Member] | Current [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans, gross		642,347		602,422
SBL Construction [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Non-accrual		3,385		3,385
Total loans, gross		30,881		22,627
Total loans, including unamortized loan fees and costs		30,881		22,627	32,471
SBL Construction [Member] | Total Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans, gross		3,385		3,385
SBL Construction [Member] | Current [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans, gross		27,496		19,242
Direct Lease Financing [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Non-accrual		3,870		3,785
Total loans, gross		711,403		685,657
Total loans, including unamortized loan fees and costs		711,403		685,657	657,316
Direct Lease Financing [Member] | 30 to 59 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans, gross		4,575		5,163
Direct Lease Financing [Member] | 60 to 89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans, gross		4,415		1,209
Direct Lease Financing [Member] | 90+ Days Still Accruing [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans, gross		2,224		485
Direct Lease Financing [Member] | Total Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans, gross		15,084		10,642
Direct Lease Financing [Member] | Current [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans, gross		696,319		675,015
SBLOC/IBLOC [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans, gross		1,558,095		1,627,285
Total loans, including unamortized loan fees and costs		1,558,095		1,627,285	1,883,607
SBLOC/IBLOC [Member] | 30 to 59 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans, gross		12,448		21,934
SBLOC/IBLOC [Member] | 60 to 89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans, gross		2,101		3,607
SBLOC/IBLOC [Member] | 90+ Days Still Accruing [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans, gross		1,284		745
SBLOC/IBLOC [Member] | Total Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans, gross		15,833		26,286
SBLOC/IBLOC [Member] | Current [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans, gross		1,542,262		1,600,999
Advisor Financing [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans, gross		238,831		221,612
Total loans, including unamortized loan fees and costs		$ 238,831		221,612	173,376
Loan amount, loan-to-value ratio		70%
Advisor Financing [Member] | Current [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans, gross		$ 238,831		221,612
Real Estate Bridge Loans [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Non-accrual	$ 47,800		$ 39,400
Total loans, gross		2,119,324		1,999,782
Total loans, including unamortized loan fees and costs		$ 2,119,324		1,999,782	$ 1,826,227
Loan amount, weighted average loan-to-value ratio		72.5
Loan amount, loan-to-value ratio	82%	68%
Real Estate Bridge Loans [Member] | 60 to 89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans, gross		$ 12,300	$ 9,500
Loan amount, loan-to-value ratio		78%
Real Estate Bridge Loans [Member] | Total Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans, gross		$ 12,300
Real Estate Bridge Loans [Member] | Current [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans, gross		2,107,024		1,999,782
Consumer Fintech [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans, gross		70,081
Total loans, including unamortized loan fees and costs		70,081
Consumer Fintech [Member] | Current [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans, gross		70,081
Other Loans II [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Non-accrual				132
Total loans, including unamortized loan fees and costs		46,592		50,638
Other Loans II [Member] | 30 to 59 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans, gross		96		853
Other Loans II [Member] | 60 to 89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans, gross				76
Other Loans II [Member] | 90+ Days Still Accruing [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans, gross		4		178
Other Loans II [Member] | Total Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans, gross		100		1,239
Other Loans II [Member] | Current [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans, gross		46,492		49,399
Unamortized Loan Fees And Costs [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans, including unamortized loan fees and costs		10,733		8,800
Unamortized Loan Fees And Costs [Member] | Current [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans, gross		10,733		$ 8,800
Payment Delay as a result of Payment Deferral [Member] | Real Estate Bridge Loans [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Non-accrual		$ 12,300
Loan amount, weighted average loan-to-value ratio		72
Loan amount, loan-to-value ratio		56%

Loans (Scheduled Undiscounted C

Loans (Scheduled Undiscounted Cash Flows Of Direct Financing Leases) (Details) $ in Thousands	Jun. 30, 2024 USD ($)
Loans [Abstract]
Remaining 2024	$ 120,604
2025	181,416
2026	157,354
2027	84,617
2028	40,342
2029 and thereafter	9,067
Total undiscounted cash flows	593,400
Residual value	219,386
Difference between undiscounted cash flows and discounted cash flows	(101,383)
Present value of lease payments recorded as lease receivables	711,403
Direct residual value not guaranteed	$ 48,259

Transactions With Affiliates (D

Transactions With Affiliates (Details) - USD ($)	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023
Related Party Transaction [Line Items]
Deposits	$ 7,155,688,000		$ 6,680,910,000
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	5,800,000		$ 5,700,000
Duane Morris LLP [Member]
Related Party Transaction [Line Items]
Payment for legal services	$ 4,800	$ 2,800

Fair Value Measurements (Narrat

Fair Value Measurements (Narrative) (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Dec. 31, 2023
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Fair value, transfers between three levels	$ 0	$ 0
Cash and cash equivalents	405,600,000		$ 405,600,000	$ 1,040,000,000
Estimated selling costs, percentage reduction			7%
Estimated selling costs			10%
Collateral dependent loans	10,000,000		$ 10,000,000
Specific reserves and other write downs on impaired loans			3,400,000
Fair Value, Measurements, Nonrecurring [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Collateral dependent loans	$ 6,643,000		$ 6,643,000	$ 8,944,000
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%

Fair Value Measurements (Carryi

Fair Value Measurements (Carrying Amount And Estimated Fair Value Of Assets And Liabilities) (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
Carrying amount and estimated fair value of assets and liabilities [Abstract]
Investment securities available-for-sale	$ 1,581,006	$ 747,534
Other long-term borrowings	38,283	38,561
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
Significant Other Observable Inputs (Level 2) [Member]
Carrying amount and estimated fair value of assets and liabilities [Abstract]
Investment securities available-for-sale	1,569,689	735,463
Interest rate swaps, asset		285
Demand and interest checking	7,095,391	6,630,251
Savings and money market	60,297	50,659
Senior debt	94,020	96,539
Other long-term borrowings	38,283	38,561
Significant Unobservable Inputs (Level 3) [Member]
Carrying amount and estimated fair value of assets and liabilities [Abstract]
Investment securities available-for-sale	11,317	12,071
Federal Reserve, FHLB and ACBB stock	15,642	15,591
Commercial loans, at fair value	265,193	332,766
Loans, net of deferred loan fees and costs	5,569,044	5,329,436
Subordinated debentures	11,372	11,470
Carrying Amount [Member]
Carrying amount and estimated fair value of assets and liabilities [Abstract]
Investment securities available-for-sale	1,581,006	747,534
Federal Reserve, FHLB and ACBB stock	15,642	15,591
Commercial loans, at fair value	265,193	332,766
Loans, net of deferred loan fees and costs	5,605,727	5,361,139
Interest rate swaps, asset		285
Demand and interest checking	7,095,391	6,630,251
Savings and money market	60,297	50,659
Senior debt	96,037	95,859
Subordinated debentures	13,401	13,401
Other long-term borrowings	38,283	38,561
Securities sold under agreements to repurchase		42
Estimated Fair Value [Member]
Carrying amount and estimated fair value of assets and liabilities [Abstract]
Investment securities available-for-sale	1,581,006	747,534
Federal Reserve, FHLB and ACBB stock	15,642	15,591
Commercial loans, at fair value	265,193	332,766
Loans, net of deferred loan fees and costs	5,569,044	5,329,436
Interest rate swaps, asset		285
Demand and interest checking	7,095,391	6,630,251
Savings and money market	60,297	50,659
Senior debt	94,020	96,539
Subordinated debentures	11,372	11,470
Other long-term borrowings	$ 38,283	38,561
Securities sold under agreements to repurchase		$ 42

Fair Value Measurements (Assets

Fair Value Measurements (Assets Measured At Fair Value On A Recurring And Nonrecurring Basis) (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Assets measured at fair value on a recurring basis [Abstract]
Total investment securities, available-for-sale	$ 1,581,006	$ 747,534
Assets measured on a nonrecurring basis [Abstract]
Collateral dependent loans with specific reserves	10,000
Other real estate owned	$ 57,861	16,949	$ 21,210
Estimated Selling Costs	10%
Fair Value, Measurements, Recurring [Member]
Assets measured at fair value on a recurring basis [Abstract]
U.S. Government agency securities	$ 31,357	33,886
Asset-backed securities	275,012	325,353
Obligations of states and political subdivisions	41,901	47,237
Residential mortgage-backed securities	457,513	160,767
Collateralized mortgage obligation securities	29,933	34,038
Commercial mortgage-backed securities	745,290	146,253
Total investment securities, available-for-sale	1,581,006	747,534
Commercial loans, at fair value	265,193	332,766
Interest rate swaps, asset		285
Total assets	1,846,199	1,080,585
Fair Value, Measurements, Nonrecurring [Member]
Assets measured on a nonrecurring basis [Abstract]
Collateral dependent loans with specific reserves	6,643	8,944
Other real estate owned	57,861	16,949
Assets nonrecurring	64,504	25,893
Significant Other Observable Inputs (Level 2) [Member]
Assets measured at fair value on a recurring basis [Abstract]
Total investment securities, available-for-sale	1,569,689	735,463
Interest rate swaps, asset		285
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	31,357	33,886
Asset-backed securities	275,012	325,353
Obligations of states and political subdivisions	41,901	47,237
Residential mortgage-backed securities	457,513	160,767
Collateralized mortgage obligation securities	29,933	34,038
Commercial mortgage-backed securities	733,973	134,182
Total investment securities, available-for-sale	1,569,689	735,463
Interest rate swaps, asset		285
Total assets	1,569,689	735,748
Significant Unobservable Inputs (Level 3) [Member]
Assets measured at fair value on a recurring basis [Abstract]
Total investment securities, available-for-sale	11,317	12,071
Commercial loans, at fair value	265,193	332,766
Assets measured on a nonrecurring basis [Abstract]
Other real estate owned	57,861	16,949
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	11,317	12,071
Total investment securities, available-for-sale	11,317	12,071
Commercial loans, at fair value	265,193	332,766
Total assets	276,510	344,837
Significant Unobservable Inputs (Level 3) [Member] | Fair Value, Measurements, Nonrecurring [Member]
Assets measured on a nonrecurring basis [Abstract]
Collateral dependent loans with specific reserves	6,643	8,944
Other real estate owned	57,861	16,949
Assets nonrecurring	$ 64,504	$ 25,893
Minimum [Member] | Fair Value, Measurements, Nonrecurring [Member]
Assets measured on a nonrecurring basis [Abstract]
Estimated Selling Costs	7%
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	6 Months Ended	12 Months Ended
	Jun. 30, 2024	Dec. 31, 2023
Available-For-Sale Securities [Member]
Changes in Company's Level 3 assets [Roll Forward]
Beginning balance	$ 12,071	$ 20,023
Total net (losses) or gains (realized/unrealized) Included in earnings (included in credit loss)		(10,000)
Total net (losses) or gains (realized/unrealized) Included in other comprehensive income (loss)	(754)	2,048
Purchases, advances, sales and settlements
Ending balance	11,317	12,071
Commercial Loans At Fair Value [Member]
Changes in Company's Level 3 assets [Roll Forward]
Beginning balance	332,766	589,143
Transfers to OREO	(880)	(2,686)
Total net (losses) or gains (realized/unrealized) Included in earnings	1,883	3,869
Purchases, advances, sales and settlements
Advances		134,256
Settlements	(68,576)	(391,816)
Ending balance	$ 265,193	332,766
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		$ (3,085)

Fair Value Measurements (Schedu

Fair Value Measurements (Schedule Of Other Real Estate Owned) (Details) - USD ($) $ in Thousands	6 Months Ended	12 Months Ended
	Jun. 30, 2024	Dec. 31, 2023
Fair Value Measurements [Abstract]
Beginning balance	$ 16,949	$ 21,210
Transfer from loans, net	40,032	0
Transfers from commercial loans, at fair value	880	2,686
Write-downs	0	(1,147)
Sales	0	(5,800)
Ending balance	$ 57,861	$ 16,949

Fair Value Measurements (Fair V

Fair Value Measurements (Fair Value Inputs, Assets, Quantitative Information) (Details) $ in Thousands	6 Months Ended
	Jun. 30, 2024 USD ($) item	Dec. 31, 2023 USD ($) item	Dec. 31, 2022 USD ($)
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Investment securities available-for-sale | $	$ 1,581,006	$ 747,534
Other real estate owned | $	57,861	16,949	$ 21,210
Total non-performing loans | $	5,594,994	$ 5,352,339
Subordinated Debentures [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Subordinated debentures | $	$ 13,400
SOFR [Member] | Subordinated Debentures [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Debt Instrument, Basis Spread on Variable Rate	3.51%
Measurement Input, Discount Rate [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Subordinated debentures, measurement input	0.1100	0.1100
Minimum [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Constant prepayment rates	3%
Maximum [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Constant prepayment rates	30%
Weighted Average [Member] | Measurement Input, Discount Rate [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Subordinated debentures, measurement input	0.1100	0.1100
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	0.1500	0.1400
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	0.1500	0.1400
Commercial - SBA [Member] | Measurement Input, Discount Rate [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Commercial loans held for sale, measurement input	0.0736	0.0746
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	0.0736	0.0746
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	0.0805	0.0800
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	0.1120	0.1230
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	0.0936	0.0876
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	0.1020	0.0930
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	0.1710	0.1650
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	0.1318	0.1419
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	0.0740
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	0.1300
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	0.0852	0.0841
Significant Unobservable Inputs (Level 3) [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Investment securities available-for-sale | $	$ 11,317	$ 12,071
FHLB, ACBB, and Federal Reserve Bank stock | $	15,642	15,591
Loans, net of deferred loan fees and costs | $	5,569,044	5,329,436
Commercial loans held for sale | $	265,193	332,766
Subordinated debentures | $	11,372	11,470
Other real estate owned | $	57,861	16,949
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 | $	11,317	12,071
Significant Unobservable Inputs (Level 3) [Member] | Commercial - SBA [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Commercial loans held for sale | $	104,146	119,287
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 | $	149,635	162,674
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 | $	$ 11,412	$ 50,805

Other Identifiable Intangible_3

Other Identifiable Intangible Assets (Narrative) (Details) - USD ($)	1 Months Ended		3 Months Ended		6 Months Ended
	Jan. 31, 2020	May 31, 2016	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023
Finite-Lived Intangible Assets [Line Items]
Accumulated amortization			$ 3,039,000		$ 3,039,000		$ 2,840,000
Amortization of intangible assets			100,000	$ 100,000	199,000	$ 199,000
Goodwill			263,000		263,000		263,000
McMahon Leasing [Member]
Finite-Lived Intangible Assets [Line Items]
Goodwill	$ 263,000
Payments for purchase of business	8,700,000
Acquired finite-lived intangible assets	1,100,000
Customer List Intangibles [Member]
Finite-Lived Intangible Assets [Line Items]
Acquisition purchase price		$ 60,000,000
Finite-Lived Intangible Assets, Remaining Amortization Period		10 years
Amortization of intangible assets over three years					624,000
Gross intangible assets		$ 3,400,000
Accumulated amortization			3,039,000		3,039,000		2,840,000
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			$ 2,800,000		$ 2,800,000		2,600,000
Customer List Intangibles [Member] | McMahon Leasing [Member]
Finite-Lived Intangible Assets [Line Items]
Estimated useful life			12 years		12 years
Accumulated amortization			$ 258,000		$ 258,000		$ 230,000
Finite-Lived Intangible Asset, Expected Amortization, Remainder of Fiscal Year			57,000		57,000
Finite-Lived Intangible Assets, Amortization Expense, Next Twelve Months			57,000		57,000
Finite-Lived Intangible Assets, Amortization Expense, Year Two			57,000		57,000
Finite-Lived Intangible Assets, Amortization Expense, Year Three			57,000		57,000
Finite-Lived Intangible Assets, Amortization Expense, Year Four			57,000		57,000
Finite-Lived Intangible Assets, Net			$ 287,000		$ 287,000
Gross Carrying Amount	689,000
Trade Names [Member] | McMahon Leasing [Member]
Finite-Lived Intangible Assets [Line Items]
Acquired finite-lived intangible assets	$ 135,000

Other Identifiable Intangible_4

Other Identifiable Intangible Assets (Schedule Of Gross Carrying Value And Accumulated Amortization) (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
Finite-Lived Intangible Assets [Line Items]
Goodwill	$ 263	$ 263
Total	4,491	4,491
Accumulated Amortization	3,039	2,840
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	$ 3,039	$ 2,840

Shareholders' Equity (Details)

Shareholders' Equity (Details) - USD ($) $ / shares in Units, $ in Millions	3 Months Ended									6 Months Ended
	Jun. 30, 2024	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Jun. 30, 2024	Dec. 31, 2024	Sep. 30, 2024	Oct. 26, 2023	Dec. 31, 2021
Equity, Class of Treasury Stock [Line Items]
Amount per quarter planned for stock repurchase		$ 100				$ 60								$ 40
Cost of repurchased share		25	$ 25	$ 25	$ 25	$ 15	$ 15	$ 15	$ 15
Share repurchased during period, shares	3,018,405									4,280,617
Average cost of repurchased stock (in dollars per share)	$ 33.13									$ 35.04
Forecast [Member]
Equity, Class of Treasury Stock [Line Items]
Amount per quarter planned for stock repurchase											$ 200
Common Stock Repurchase Program, 2024 [Member]
Equity, Class of Treasury Stock [Line Items]
Amount per quarter planned for stock repurchase	$ 250	$ 50								$ 250			$ 200
Common Stock Repurchase Program, 2024 [Member] | Forecast [Member]
Equity, Class of Treasury Stock [Line Items]
Amount per quarter planned for stock repurchase											$ 50	$ 50
Common Stock Repurchase Second Quarter 2024 [Member]
Equity, Class of Treasury Stock [Line Items]
Amount per quarter planned for stock repurchase	$ 100									$ 100

Regulatory Matters (Schedule Of

Regulatory Matters (Schedule Of Regulatory Capital Amounts) (Details)	Jun. 30, 2024	Dec. 31, 2023
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	0.1007	0.1119
Tier 1 capital to risk-weighted assets ratio	0.1413	0.1566
Total capital to risk-weighted assets ratio	0.1468	0.1623
Common equity tier 1 to risk weighted assets	0.1413	0.1566
The Bancorp Bank, National Association [Member]
Compliance with Regulatory Capital Requirements under Banking Regulations [Line Items]
Tier 1 capital to average assets ratio	0.1121	0.1237
Tier 1 capital to risk-weighted assets ratio	0.1569	0.1735
Total capital to risk-weighted assets ratio	0.1624	0.1792
Common equity tier 1 to risk weighted assets	0.1569	0.1735

Legal (Narrative) (Details)

Legal (Narrative) (Details) $ in Millions	Aug. 03, 2022 USD ($)
Cachet [Member]
Loss Contingencies [Line Items]
Loss Contingency, Damages Sought, Value	$ 150

Segment Financials (Narrative)

Segment Financials (Narrative) (Details)	6 Months Ended
	Jun. 30, 2024 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				6 Months Ended
	Jun. 30, 2024	Mar. 31, 2024	Jun. 30, 2023	Mar. 31, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023
Segment Reporting Information [Line Items]
Interest income	$ 137,299		$ 126,290		$ 273,108	$ 248,466
Interest expense	43,504		39,095		84,895	75,455
Net interest income	93,795		87,195		188,213	173,011
Provision for credit losses on loans and unfunded commitments	1,252		361		3,421	2,264
Non-interest income	30,722		29,336		60,104	58,325
Non-interest expense	51,446		49,943		98,158	97,973
Income before income tax	71,819		66,227		146,738	131,099
Income tax expense	18,133		17,218		36,623	32,968
Net income	53,686	$ 56,429	49,009	$ 49,122	110,115	98,131
Total assets	8,145,401				8,145,401		$ 7,705,695
Total liabilities	7,368,410				7,368,410		6,898,414
Specialty Finance [Member]
Segment Reporting Information [Line Items]
Interest income	113,655		106,588		226,276	211,979
Interest allocation	(34,217)		(32,323)		(68,203)	(65,257)
Interest expense	854		1,297		1,711	2,783
Net interest income	78,584		72,968		156,362	143,939
Provision for credit losses on loans and unfunded commitments	1,420		361		3,591	2,264
Non-interest income	2,763		4,358		4,460	7,776
Non-interest expense	23,150		21,051		45,972	42,549
Income before income tax	56,777		55,914		111,259	106,902
Income tax expense	14,336		14,537		27,770	26,883
Net income	42,441		41,377		83,489	80,019
Total assets	5,741,190				5,741,190		5,682,035
Total liabilities	189,462				189,462		238,042
Payments [Member]
Segment Reporting Information [Line Items]
Interest income			21		2	40
Interest allocation	40,102		35,628		79,680	70,479
Interest expense	38,888		34,663		76,951	65,167
Net interest income	1,214		986		2,731	5,352
Non-interest income	27,927		24,640		55,208	50,168
Non-interest expense	20,847		18,691		41,041	37,306
Income before income tax	8,294		6,935		16,898	18,214
Income tax expense	2,094		1,803		4,218	4,580
Net income	6,200		5,132		12,680	13,634
Total assets	102,031				102,031		42,769
Total liabilities	6,835,282				6,835,282		6,412,911
Corporate [Member]
Segment Reporting Information [Line Items]
Interest income	23,644		19,681		46,830	36,447
Interest allocation	(5,885)		(3,305)		(11,477)	(5,222)
Interest expense	3,762		3,135		6,233	7,505
Net interest income	13,997		13,241		29,120	23,720
Provision for credit losses on loans and unfunded commitments	(168)				(170)
Non-interest income	32		338		436	381
Non-interest expense	7,449		10,201		11,145	18,118
Income before income tax	6,748		3,378		18,581	5,983
Income tax expense	1,703		878		4,635	1,505
Net income	5,045		$ 2,500		13,946	$ 4,478
Total assets	2,302,180				2,302,180		1,980,891
Total liabilities	$ 343,666				$ 343,666		$ 247,461

Subsequent Events (Details)

Subsequent Events (Details) - USD ($) $ / shares in Units, $ in Millions	1 Months Ended	3 Months Ended									6 Months Ended
	Jul. 29, 2024	Jun. 30, 2024	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Jun. 30, 2024
Subsequent Event [Line Items]
Cost of repurchased share			$ 25	$ 25	$ 25	$ 25	$ 15	$ 15	$ 15	$ 15
Average cost of repurchased stock (in dollars per share)		$ 33.13									$ 35.04
Subsequent Event [Member]
Subsequent Event [Line Items]
Repurchase of shares	308,380
Cost of repurchased share	$ 13.7
Average cost of repurchased stock (in dollars per share)	$ 44.48

Insider Trading Arrangements

Insider Trading Arrangements	3 Months Ended
	Jun. 30, 2024
Insider Trading Arrangements [Line Items]
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false