The Bancorp, Inc. (TBBK) 10-Q 7 Nov 24 2024 Q3 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	9 Months Ended
	Sep. 30, 2024	Oct. 28, 2024
Document And Entity Information [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Sep. 30, 2024
Document Fiscal Period Focus	Q3
Document Transition Report	false
Entity File Number	000-51018
Entity Registrant Name	THE BANCORP, INC.
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	23-3016517
Entity Address, Address Line One	409 Silverside Road
Entity Address, City or Town	Wilmington
Entity Address, State or Province	DE
Entity Address, Postal Zip Code	19809
City Area Code	302
Local Phone Number	385-5000
Title of 12(b) Security	Common Stock, par value $1.00 per share
Trading Symbol	TBBK
Security Exchange Name	NASDAQ
Entity Filer Category	Large Accelerated Filer
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Emerging Growth Company	false
Entity Small Business	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		47,932,103
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	Sep. 30, 2024	Dec. 31, 2023
Cash and cash equivalents
Cash and due from banks	$ 8,660	$ 4,820
Interest-earning deposits at Federal Reserve Bank	47,105	1,033,270
Total cash and cash equivalents	55,765	1,038,090
Investment securities, available-for-sale, at fair value, net of $10.0 million allowance for credit loss effective December 31, 2023	1,588,289	747,534
Commercial loans, at fair value	252,004	332,766
Loans, net of deferred loan fees and costs	5,906,616	5,361,139
Allowance for credit losses	(31,004)	(27,378)
Loans, net	5,875,612	5,333,761
Stock in Federal Reserve, Federal Home Loan and Atlantic Central Bankers Banks	21,717	15,591
Premises and equipment, net	28,091	27,474
Accrued interest receivable	42,915	37,534
Intangible assets, net	1,353	1,651
Other real estate owned	61,739	16,949
Deferred tax asset, net	9,604	21,219
Other assets	157,501	133,126
Total assets	8,094,590	7,705,695
Deposits
Demand and interest checking	6,844,128	6,630,251
Savings and money market	81,624	50,659
Total deposits	6,925,752	6,680,910
Securities sold under agreements to repurchase		42
Short-term borrowings	135,000
Senior debt	96,125	95,859
Subordinated debentures	13,401	13,401
Other long-term borrowings	38,157	38,561
Other liabilities	70,829	69,641
Total liabilities	7,279,264	6,898,414
SHAREHOLDERS' EQUITY
Common stock - authorized, 75,000,000 shares of $1.00 par value; 48,230,334 and 53,202,630 shares issued and outstanding at September 30, 2024 and December 31, 2023, respectively	48,231	53,203
Additional paid-in capital	26,573	212,431
Retained earnings	723,247	561,615
Accumulated other comprehensive income (loss)	17,275	(19,968)
Total shareholders' equity	815,326	807,281
Total liabilities and shareholders' equity	$ 8,094,590	$ 7,705,695

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Sep. 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)	48,230,334	53,202,630
Common stock, outstanding	48,230,334	53,202,630

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Interest income
Loans, including fees	$ 116,483	$ 110,592	$ 345,797	$ 324,229
Investment securities:
Taxable interest	19,767	9,647	46,921	28,820
Tax-exempt interest	43	40	122	114
Interest-earning deposits	3,387	8,689	19,948	24,271
Total interest income	139,680	128,968	412,788	377,434
Interest expense
Deposits	42,698	38,431	121,858	110,307
Short-term borrowings	1,030		2,344	234
Long-term borrowings	689	128	2,060	382
Senior debt	1,234	1,234	3,701	3,793
Subordinated debentures	297	293	880	825
Total interest expense	45,948	40,086	130,843	115,541
Net interest income	93,732	88,882	281,945	261,893
Provision for credit losses on loans	3,476	1,783	7,316	4,409
Provision (reversal) for unfunded commitments	79	(31)	(340)	(393)
Net interest income after provision for credit losses and provision reversal for unfunded commitments	90,177	87,130	274,969	257,877
Non-interest income
Net realized and unrealized gains on commercial loans, at fair value	606	525	2,205	4,171
Leasing related income	1,072	1,767	2,889	4,768
Other	1,031	422	2,574	2,000
Total non-interest income	32,108	26,780	92,212	85,105
Non-interest expense
Salaries and employee benefits	33,821	30,475	97,964	93,427
Depreciation	1,047	644	3,023	2,046
Rent and related occupancy cost	1,734	1,510	5,060	4,265
Data processing expense	1,408	1,404	4,252	4,123
Audit expense	403	446	1,081	1,255
Legal expense	1,055	1,203	2,509	3,110
FDIC insurance	904	806	2,618	2,233
Software	4,561	4,427	13,687	12,981
Insurance	1,246	1,321	3,866	3,935
Telecom and IT network communications	283	305	908	1,044
Consulting	418	448	1,558	1,412
Write-downs and other losses on other real estate owned		131		1,315
Other	6,375	4,339	14,887	14,286
Total non-interest expense	53,255	47,459	151,413	145,432
Income before income taxes	69,030	66,451	215,768	197,550
Income tax expense	17,513	16,314	54,136	49,282
Net income	$ 51,517	$ 50,137	$ 161,632	$ 148,268
Net income per share - basic	$ 1.06	$ 0.93	$ 3.18	$ 2.70
Net income per share - diluted	$ 1.04	$ 0.92	$ 3.15	$ 2.68
Weighted average shares - basic	48,759,369	54,175,184	50,807,021	54,828,547
Weighted average shares - diluted	49,478,236	54,738,610	51,361,104	55,336,354
ACH, Card And Other Payment Processing Fees [Member]
Non-interest income
Fees	$ 3,892	$ 2,553	$ 9,856	$ 7,153
Prepaid, Debit Card And Related Fees [Member]
Non-interest income
Fees	23,907	21,513	72,948	67,013
Consumer Credit Fintech Fees [Member]
Non-interest income
Fees	1,600		1,740
Total Fintech Fees [Member]
Non-interest income
Fees	$ 29,399	$ 24,066	$ 84,544	$ 74,166

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME [Abstract]
Net income	$ 51,517	$ 50,137	$ 161,632	$ 148,268
Securities available-for-sale:
Change in net unrealized gains (losses)	44,404	(4,310)	49,428	(2,510)
Reclassification adjustments for losses included in income			2	4
Other comprehensive income (loss)	44,404	(4,310)	49,430	(2,506)
Securities available-for-sale:
Change in net unrealized gains (losses)	10,951	(1,164)	12,187	(678)
Reclassification adjustments for losses included in income				1
Income tax expense (benefit) related to items of other comprehensive income	10,951	(1,164)	12,187	(677)
Other comprehensive income (loss), net of tax and reclassifications into net income	33,453	(3,146)	37,243	(1,829)
Comprehensive income	$ 84,970	$ 46,991	$ 198,875	$ 146,439

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					148,268
Other comprehensive income (loss) net of reclassification adjustments and tax					(1,829)
Balance at Sep. 30, 2023	$ 53,867	234,320	517,587	(32,086)	773,688
Balance (in shares) at Sep. 30, 2023	53,867,129
Balance at Mar. 31, 2023	$ 55,330	277,814	418,441	(26,437)	725,148
Balance, shares at Mar. 31, 2023	55,329,629
Net income			49,009		49,009
Common stock issued from restricted units, net of tax benefits	$ 41	(41)
Common stock issued from restricted units, net of tax benefits, shares	41,382
Stock-based compensation		2,750			2,750
Common stock repurchases and excise tax	$ (829)	(24,408)			(25,237)
Common stock repurchases and excise tax, shares	(828,727)
Other comprehensive 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
Net income			50,137		50,137
Common stock issued from restricted units, net of tax benefits	$ 10	(10)
Common stock issued from restricted units, net of tax benefits, shares	10,323
Stock-based compensation		2,775			2,775
Common stock repurchases and excise tax	$ (685)	(24,560)			(25,245)
Common stock repurchases and excise tax, shares	(685,478)
Other comprehensive income (loss) net of reclassification adjustments and tax				(3,146)	(3,146)
Balance at Sep. 30, 2023	$ 53,867	234,320	517,587	(32,086)	773,688
Balance (in shares) at Sep. 30, 2023	53,867,129
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					$ 161,632
Common stock repurchases and excise tax, shares					(5,317,686)
Other comprehensive income (loss) net of reclassification adjustments and tax					$ 37,243
Balance at Sep. 30, 2024	$ 48,231	26,573	723,247	17,275	$ 815,326
Balance (in shares) at Sep. 30, 2024	48,230,334				48,230,334
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)
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
Net income			51,517		51,517
Stock-based compensation		3,864			3,864
Common stock repurchases and excise tax	$ (1,037)	(49,462)			$ (50,499)
Common stock repurchases and excise tax, shares	(1,037,069)				(1,037,069)
Other comprehensive income (loss) net of reclassification adjustments and tax				33,453	$ 33,453
Balance at Sep. 30, 2024	$ 48,231	$ 26,573	$ 723,247	$ 17,275	$ 815,326
Balance (in shares) at Sep. 30, 2024	48,230,334				48,230,334

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Operating activities
Net income	$ 161,632	$ 148,268
Adjustments to reconcile net income to net cash provided by operating activities
Depreciation	3,023	2,046
Provision for credit losses on loans	7,316	4,409
Provision reversal for unfunded commitments	(340)	(393)
Net amortization of investment securities discounts/premiums	(1,505)	703
Stock-based compensation expense	11,022	8,694
Realized gains on commercial loans, at fair value	(2,489)	(5,852)
Gain on sale of fixed assets	(53)
Write-down of other real estate owned		1,147
Change in fair value of commercial loans, at fair value		1,700
Change in fair value of derivatives	284	(19)
Loss on sales/calls of investment securities	2	4
Increase in accrued interest receivable	(5,381)	(2,154)
Increase in other assets	(31,120)	(44,804)
Increase in other liabilities	956	12,009
Net cash provided by operating activities	143,347	125,758
Investing activities
Purchase of investment securities available-for-sale	(969,436)	(48,989)
Proceeds from redemptions and prepayments of securities available-for-sale	179,880	55,151
Proceeds from sale of other real estate owned		2,044
Capitalized investment in other real estate owned	(926)
Sale of repossessed assets	8,924	6,671
Net (increase) decrease in loans	(599,161)	277,980
Proceeds from sale of fixed assets	133
Commercial loans, at fair value drawn during the period		(105,192)
Payments on commercial loans, at fair value	81,333	317,980
Purchases of premises and equipment	(4,367)	(12,369)
Net cash (used in) provided by investing activities	(1,303,620)	493,276
Financing activities
Net increase (decrease) in deposits	244,842	(525,642)
Net decrease in securities sold under agreements to repurchase	(42)
Proceeds from short-term borrowings	135,000
Redemption of senior debt		(3,273)
Proceeds from the issuance of common stock		105
Repurchases of common stock and excise tax	(201,852)	(74,999)
Net cash provided by (used in) financing activities	177,948	(603,809)
Net (decrease) increase in cash and cash equivalents	(982,325)	15,225
Cash and cash equivalents, beginning of period	1,038,090	888,189
Cash and cash equivalents, end of period	55,765	903,414
Supplemental disclosure:
Interest paid	131,336	117,473
Taxes paid	62,158	67,985
Non-cash investing and financing activities
Transfers to other real estate owned from commercial loans, at fair value, and loans, net	43,864	737
Leased vehicles transferred to repossessed assets	$ 8,291	$ 7,009

Organization And Nature Of Oper

Organization And Nature Of Operations	9 Months Ended
	Sep. 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 bank, 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 (“SBLOCs”), cash value of insurance-backed lines of credit (“IBLOCs”) 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 (“REBLs”). Consumer fintech lending is reflected in the payments segment. 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	9 Months Ended
	Sep. 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 September 30, 2024 and for the three and nine month periods ended September 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 nine-month period ended September 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 September 30, 2024 from the Company’s significant accounting policies as described in the 2023 Form 10-K.

Stock-Based Compensation

Stock-Based Compensation	9 Months Ended
	Sep. 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 (“RSUs”) 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 September 30, 2024, the Company had three active stock-based compensation plans. During the nine months ended September 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 nine months ended September 30, 2023, the Company granted 57,573 stock options with a vesting period of four years and a weighted average grant-date fair value of $ 17.37 . There were no common stock options exercised in the nine-month period ended September 30, 2024. There were 13,158 stock options exercised in the nine-month period ended September 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 9.37 — Exercised — — — — Expired — — — — Forfeited — — — — Outstanding at September 30, 2024 668,293 $ 17.30 6.37 $ 24,194,806 Exercisable at September 30, 2024 504,497 $ 12.00 5.83 $ 20,938,696 The Company granted 390,305 RSUs in the first nine 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 nine months of 2024 had a weighted average fair value of $ 42.87 per unit. The Company granted 547,556 RSUs in the first nine months of 2023, of which 514,785 had a vesting period of three years and 32,771 had a vesting period of one year . At issuance, the 547,556 RSUs granted in the first nine months of 2023 had a weighted average fair value of $ 35.00 per unit. 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 2.21 Vested ( 345,390 ) 30.39 — Forfeited — — — Outstanding at September 30, 2024 797,170 $ 38.27 1.68 As of September 30, 2024 , there was a total of $ 23.2 million of unrecognized compensation cost related to unvested awards under stock-based compensation plans. This cost is expected to be recognized over a weighted average period of approximately 1.5 years. Related compensation expense for the three months ended September 30, 2024 and 2023 was $ 3.9 million and $ 2.8 million, respectively. Related compensation expense for the nine months ended September 30, 2024 and 2023 was $ 11.0 million and $ 8.7 million, respectively. The total issuance date fair value of RSUs vested and options exercised during the nine months ended September 30, 2024 and 2023, was $ 10.5 million and $ 6.4 million, respectively. The total intrinsic value of the options exercised and RSUs vested in those respective periods was $ 14.8 million and $ 16.8 million, respectively. For the nine-month periods ended September 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: September 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 September 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	9 Months Ended
	Sep. 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 September 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 $ 51,517 48,759,369 $ 1.06 Effect of dilutive securities Common stock options and RSUs — 718,867 ( 0.02 ) Diluted earnings per share Net earnings available to common shareholders $ 51,517 49,478,236 $ 1.04 Stock options for 622,677 shares, exercisable at prices between $ 6.87 and $ 35.17 per share, were outstanding at September 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 September 30, 2024 . Stock options for 45,616 shares were anti-dilutive and not included in the earnings per share calculation. For the nine months ended September 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 $ 161,632 50,807,021 $ 3.18 Effect of dilutive securities Common stock options and RSUs — 554,083 ( 0.03 ) Diluted earnings per share Net earnings available to common shareholders $ 161,632 51,361,104 $ 3.15 Stock options for 565,104 shares, exercisable at prices between $ 6.87 and $ 30.32 per share, were outstanding at September 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 nine-month period ended September 30, 2024 . Stock options for 103,189 shares were anti-dilutive and not included in the earnings per share calculation. For the three months ended September 30, 2023 Income Shares Per share (numerator) (denominator) amount (Dollars in thousands except share and per share data) Basic earnings per share Net earnings available to common shareholders $ 50,137 54,175,184 $ 0.93 Effect of dilutive securities Common stock options and RSUs — 563,426 ( 0.01 ) Diluted earnings per share Net earnings available to common shareholders $ 50,137 54,738,610 $ 0.92 Stock options for 465,104 shares, exercisable at prices between $ 6.87 and $ 18.81 per share, were outstanding at September 30, 2023, and included in the diluted earnings per share computation because their exercise price per share was less than the average market price for the three month period ended September 30, 2023. Stock options for 157,573 shares were anti-dilutive and not included in the earnings per share calculation. For the nine months ended September 30, 2023 Income Shares Per share (numerator) (denominator) amount (Dollars in thousands except share and per share data) Basic earnings per share Net earnings available to common shareholders $ 148,268 54,828,547 $ 2.70 Effect of dilutive securities Common stock options and RSUs — 507,807 ( 0.02 ) Diluted earnings per share Net earnings available to common shareholders $ 148,268 55,336,354 $ 2.68 Stock options for 465,104 shares, exercisable at prices between $ 6.87 and $ 18.81 per share, were outstanding at September 30, 2023, and included in the diluted earnings per share computation because their exercise price per share was less than the average market price for the nine-month period ended September 30, 2023. Stock options for 157,573 shares were anti-dilutive and not included in the earnings per share calculation.

Investment Securities

Investment Securities	9 Months Ended
	Sep. 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 September 30, 2024 and December 31, 2023 are summarized as follows (dollars in thousands): Available-for-sale September 30, 2024 Gross Gross Allowance Amortized unrealized unrealized for Fair cost gains losses Credit Losses value U.S. Government agency securities $ 31,622 $ 114 $ ( 718 ) $ — $ 31,018 Asset-backed securities (1) 236,794 157 ( 27 ) — 236,924 Tax-exempt obligations of states and political subdivisions 7,860 97 ( 26 ) — 7,931 Taxable obligations of states and political subdivisions 35,366 12 ( 371 ) — 35,007 Residential mortgage-backed securities 448,761 18,536 ( 3,689 ) — 463,608 Collateralized mortgage obligation securities 29,433 — ( 940 ) — 28,493 Commercial mortgage-backed securities 775,393 21,544 ( 11,629 ) — 785,308 Corporate debt securities 10,000 — — ( 10,000 ) — $ 1,575,229 $ 40,460 $ ( 17,400 ) $ ( 10,000 ) $ 1,588,289 September 30, 2024 Gross Gross Amortized unrealized unrealized Fair (1) Asset-backed securities as shown above cost gains losses value Federally insured student loan securities $ 2,754 $ — $ ( 6 ) $ 2,748 Collateralized loan obligation securities 234,040 157 ( 21 ) 234,176 $ 236,794 $ 157 $ ( 27 ) $ 236,924 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 $ 21.7 million at September 30, 2024, and $ 15.6 million at December 31, 2023. At each of those dates, ACBB stock amounted to $ 40,000 . T he amount of FHLB stock required to be held is based on the amount of borrowings, and after repayment thereof, the stock may be redeemed. The amortized cost and fair value of the Company’s investment securities at September 30, 2024, by contractual maturity, are shown below (dollars 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 $ 61,915 $ 61,234 Due after one year through five years 131,811 130,897 Due after five years through ten years 724,661 740,659 Due after ten years 656,842 655,499 $ 1,575,229 $ 1,588,289 The Company pledges loans to collateralize its line of credit with the FHLB, as described in “Note 6. Loans.” The Company had no securities pledged at September 30, 2024, and December 31, 2023. There were no gross realized gains on sales of securities for the three and nine months ended September 30, 2024 and September 30, 2023. There were no realized losses on securities sales for the three months ended September 30, 2024 and September 30, 2023. Realized losses on securities sales/calls were $ 2,000 and $ 4,000 , respectively, for the nine months ended September 30, 2024 and September 30, 2023 . The table below indicates the length of time individual securities had been in a continuous unrealized loss position at September 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 13 $ 17 $ — $ 15,171 $ ( 718 ) $ 15,188 $ ( 718 ) Asset-backed securities 16 43,265 ( 8 ) 34,734 ( 19 ) 77,999 ( 27 ) Tax-exempt obligations of states and political subdivisions 1 — — 1,134 ( 26 ) 1,134 ( 26 ) Taxable obligations of states and political subdivisions 19 — — 29,331 ( 371 ) 29,331 ( 371 ) Residential mortgage-backed securities 100 536 ( 1 ) 40,110 ( 3,688 ) 40,646 ( 3,689 ) Collateralized mortgage obligation securities 19 — — 28,493 ( 940 ) 28,493 ( 940 ) Commercial mortgage-backed securities 54 35,020 ( 152 ) 189,928 ( 11,477 ) 224,948 ( 11,629 ) Total unrealized loss position investment securities 222 $ 78,838 $ ( 161 ) $ 338,901 $ ( 17,239 ) $ 417,739 $ ( 17,400 ) 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 September 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 September 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	9 Months Ended
	Sep. 30, 2024
Loans [Abstract]
Loans	Note 6. Loans The Company has several lending lines of business including: 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. In 2024, the Company began making consumer fintech loans which consist of short-term extensions of credit including secured credit card loans made in conjunction with marketers and servicers. 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 September 30, 2024, such loans comprised $ 158.1 million of the $ 252.0 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 $ 252.0 million commercial loans at fair value was $ 255.7 million. Included in net realized and unrealized gains (losses) on commercial loans, at fair value in the consolidated statements of operations are changes in the estimated fair value of such loans. For the nine months ended September 30, 2024, there were no related net unrealized losses or gains recognized for changes in fair value. For the nine months ended September 30, 2023, related net unrealized losses recognized for changes in fair value were $ 1.7 million, $ 365,000 of which reflected losses attributable to credit weaknesses. 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 September 30, 2024, $ 2.46 billion of loans were pledged to the Federal Reserve Bank and $ 2.21 billion of loans were pledged to the FHLB against lines of credit which provide a source of liquidity to the Bank. There was $ 135.0 million drawn against the FHLB line at September 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 September 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 $ 280.1 million of consumer fintech loans at September 30, 2024, $ 111.0 million consisted of secured credit card loans, with the balance consisting of other short-term extensions of credit. Consumers do not pay interest on the majority of consumer fintech loan balances, including secured credit card loans. The majority of the income on those loans is reflected in non-interest income under “Consumer credit fintech fees” and originate with the marketers and servicers for those loans. The secured credit card 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 (dollars in thousands): September 30, December 31, 2024 2023 SBL non-real estate $ 179,915 $ 137,752 SBL commercial mortgage 665,608 606,986 SBL construction 30,158 22,627 SBLs 875,681 767,365 Direct lease financing 711,836 685,657 SBLOC / IBLOC (1) 1,543,215 1,627,285 Advisor financing (2) 248,422 221,612 Real estate bridge loans 2,189,761 1,999,782 Consumer fintech (3) 280,092 — Other loans (4) 46,586 50,638 5,895,593 5,352,339 Unamortized loan fees and costs 11,023 8,800 Total loans, including unamortized loan fees and costs $ 5,906,616 $ 5,361,139 September 30, December 31, 2024 2023 SBLs, including costs net of deferred fees of $ 9,582 and $ 9,502 for September 30, 2024 and December 31, 2023, respectively $ 885,263 $ 776,867 SBLs included in commercial loans, at fair value 93,888 119,287 Total SBLs (5) $ 979,151 $ 896,154 (1) SBLOC are collateralized by marketable securities, while IBLOC are collateralized by the cash surrender value of insurance policies. At September 30, 2024 and December 31, 2023, IBLOC loans amounted to $ 554.0 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 included $ 111.0 million of secured credit card loans, with the balance consisting of other short-term extensions of credit. (4) Includes demand deposit overdrafts reclassified as loan balances totaling $ 960,000 and $ 1.7 million at September 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 (dollars in thousands): September 30, 2024 December 31, 2023 Non-accrual loans with a related ACL Related ACL Non-accrual loans without a related ACL Total non-accrual loans Total non-accrual loans SBL non-real estate $ 2,236 $ 524 $ 811 $ 3,047 $ 1,842 SBL commercial mortgage 1,814 931 3,084 4,898 2,381 SBL construction 1,585 118 — 1,585 3,385 Direct leasing 3,211 1,867 708 3,919 3,785 Real estate bridge loans — — 12,300 12,300 — Other loans — — — — 132 $ 8,846 $ 3,440 $ 16,903 $ 25,749 $ 11,525 The Company had $ 61.7 million of other real estate owned (“OREO”) at September 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 September 30, 2024 and December 31, 2023, respectively: September 30, December 31, 2024 2023 (Dollars in thousands) Non-accrual loans SBL non-real estate $ 3,047 $ 1,842 SBL commercial mortgage 4,898 2,381 SBL construction 1,585 3,385 Direct leasing 3,919 3,785 Real estate bridge loans 12,300 — Other loans — 132 Total non-accrual loans 25,749 11,525 Loans past due 90 days or more and still accruing (1) 4,737 1,744 Total non-performing loans 30,486 13,269 OREO (2) 61,739 16,949 Total non-performing assets $ 92,225 $ 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 September 30, 2024, with a balance at that date of $ 40.3 million. 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 $ 40.3 million balance compares to a September 2023 third party “as is” appraisal of $ 47.8 million, or an 84 % “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 has made earnest money deposits of $ 375,000 , 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 September 30, 2024, are also reflected in the substandard loan totals. Interest which would have been earned on loans classified as non-accrual for the nine months ended September 30, 2024 and 2023, was $ 886,000 and $ 621,000 , respectively. No income on non-accrual loans was recognized during the nine months ended September 30, 2024. During the nine months ended September 30, 2024, $ 1.0 million of REBL, $ 69,000 of direct leasing, $ 130,000 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 nine months ended September 30, 2023, $ 89,000 of legacy commercial real estate, $ 89,000 of SBL commercial real estate, $ 10,000 of SBL non-real estate, $ 13,000 of IBLOC, and $ 71,000 of direct leasing were reversed from interest income, which represented interest accrued on loans placed into non-accrual status during the period. Material amounts of prior year non-accrual interest reversals are charged to the ACL, but such amounts were not material during either the nine months ended September 30, 2024 or 2023. In the third quarter of 2024 $ 815,000 of interest was reversed from interest income as a result of REBL loan modifications. 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 September 30, 2024 and September 30, 2023, loans modified and related information are as follows (dollars in thousands): Three months ended September 30, 2024 Three months ended September 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 $ 819 $ — $ — $ 819 0.46 % $ — $ — — SBL commercial mortgage — — — — — — — — Direct lease financing — — — — — — — — Real estate bridge loans — 55,336 — 55,336 2.53 % — — — Total $ 819 $ 55,336 $ — $ 56,155 0.95 % $ — $ — — Nine months ended September 30, 2024 Nine months ended September 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 $ 2,484 $ — $ — $ 2,484 1.38 % $ 156 $ 156 0.12 % SBL commercial mortgage 3,271 — — 3,271 0.49 % — — — Direct lease financing — — 2,521 2,521 0.35 % — — — Real estate bridge loans (1) — 87,836 — 87,836 4.01 % — — — Total $ 5,755 $ 87,836 $ 2,521 $ 96,112 1.63 % $ 156 $ 156 — (1) For the nine months ended September 30, 2024, the “as is” weighted average LTV of the real estate bridge lending balances was approximately 73 %, and the “as stabilized” LTV was approximately 66 % based upon appraisals performed within the past twelve months. “As stabilized” LTVs reflect the third-party appraiser’s estimated value after the rehabilitation is complete and units are released at stabilized rates. Apartment improvements and renovations continue, sometimes utilizing additional borrower capital. The balances for both periods were also classified as either special mention or substandard as of September 30, 2024. The following table shows an analysis of loans that were modified during the three month and year-to-date periods ended September 30, 2024 and September 30, 2023 presented by loan classification (dollars in thousands): Three months ended September 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 $ — $ — $ — $ 321 $ 321 $ 498 $ 819 SBL commercial mortgage — — — — — — — Direct lease financing — — — — — — — Real estate bridge loans — — — — — 55,336 55,336 $ — $ — $ — $ 321 $ 321 $ 55,834 $ 56,155 Three months ended September 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 $ — $ — $ — $ — $ — $ — $ — SBL commercial mortgage — — — — — — — Direct lease financing — — — — — — — Real estate bridge lending — — — — — — — $ — $ — $ — $ — $ — $ — $ — Nine months ended September 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 $ — $ — $ — $ 1,046 $ 1,046 $ 1,438 $ 2,484 SBL commercial mortgage — — — — — 3,271 3,271 Direct lease financing — 2,521 — — 2,521 — 2,521 Real estate bridge loans (1) — — — — — 87,836 87,836 $ — $ 2,521 $ — $ 1,046 $ 3,567 $ 92,545 $ 96,112 Nine months ended September 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 SBL commercial mortgage — — — — — — — Direct lease financing — — — — — — — Real estate bridge lending — — — — — — — $ — $ — $ — $ — $ — $ 156 $ 156 (1) For the nine months ended September 30, 2024, the “as is” weighted average LTV of the real estate bridge lending balances was approximately 73 %, and the “as stabilized” LTV was approximately 66 % based upon appraisals performed within the past twelve months. “As stabilized” LTVs reflect the third-party appraiser’s estimated value after the rehabilitation is complete and units are released at stabilized rates. Apartment improvements and renovations continue, sometimes utilizing additional borrower capital. The balances for both periods were also classified as either special mention or substandard as of September 30, 2024. The following table describes the financial effect of the modifications made during the three month and year-to-date periods ended September 30, 2024 and September 30, 2023 (dollars in thousands): Three months ended September 30, 2024 Three months ended September 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 — — 0.46 % — — — SBL commercial mortgage — — — — — — Direct lease financing — — — — — — Real estate bridge loans 1.27 % — — — — — Nine months ended September 30, 2024 Nine months ended September 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 — — 1.38 % — — 0.12 % SBL commercial mortgage — — 0.49 % — — — Direct lease financing — 12.0 — — — — Real estate bridge loans (1) 1.42 % — 1.23 % — — — (1) For the nine months ended September 30, 2024, the “as is” weighted average LTV of the real estate bridge lending balances was approximately 73 %, and the “as stabilized” LTV was approximately 66 % based upon appraisals performed within the past twelve months. “As stabilized” LTVs reflect the third-party appraiser’s estimated value after the rehabilitation is complete and units are released at stabilized rates. Apartment improvements and renovations continue, sometimes utilizing additional borrower capital. The balances for both periods were also classified as either special mention or substandard as of September 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. That balance comprises the balance of REBL nonaccrual loans as of September 30, 2024. The “as stabilized” LTV measures the apartment property’s value after renovations have been completed and units have generally been re-leased. 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 September 30, 2024 or December 31, 2023. Of the $ 84.4 million special mention and $ 155.4 million substandard REBL loans at September 30, 2024, $ 55.3 million were modified in the third quarter of 2024 and received reductions in interest rates and payment deferrals. Included in the $ 155.4 million was $ 26.9 million which had been modified in first quarter 2024 with a six month payment deferral. The third quarter additional modification was for an additional three month payment deferral and a partial nine month payment deferral. Not included in the $ 55.3 million of REBL loans were (i) $ 19.3 million which was recapitalized with a new borrower, who negotiated a partial interest deferral and rate reduction, and (ii) $ 37.3 million which is accounted for at fair value, and as such, not reflected in modification totals. While payment deferrals have generally been for three to twelve months, that loan was granted a 15 month payment deferral, followed by a nine month partial payment deferral, in addition to an interest rate reduction. Going forward, the Company will not be accruing interest on this loan. The weighted average “as is” and “as stabilized” LTVs for the $ 19.3 million balance were 72 % and 68 %, respectively, while those LTVs for the $ 37.3 million were 73 % and 65 %, respectively. T here were $ 56.2 million and $ 96.1 million of total loans classified as modified for the three month and year-to-date periods ended September 30, 2024, respectively, with specific reserves of zero and $ 5,000 , for the three month and year-to-date periods ended September 30, 2024, respectively. T here were zero and $ 156,000 of loans classified as modified for the three month and year-to-date periods ended September 30, 2023. Substantially all of the reserves at September 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 for review. 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. Below are the portfolio segments used to pool loans with similar risk characteristics and align with the Company’s methodology for measuring expected credit losses. These pools have similar risk and collateral characteristics, and certain of these pools are broken down further in determining and applying the vintage loss estimates previously discussed. For instance, within the direct lease financing pool, government and public institution leases are considered separately. Additionally, the Company evaluates its loans under an internal loan risk rating system as a means of identifying problem loans. The special mention classification indicates weaknesses that may, if not cured, threaten the borrower’s future repayment ability. A substandard classification reflects an existing weakness indicating the possible inadequacy of net worth and other repayment sources. These classifications are used both by regulators and peers, as they have been correlated with an increased probability of credit losses. A summary of the Company’s primary portfolio pools and loans accordingly classified, by year of origination, at September 30, 2024 and December 31, 2023 are as follows (dollars in thousands): As of September 30, 2024 2024 2023 2022 2021 2020 Prior Revolving loans at amortized cost Total SBL non real estate Pass $ 28,815 $ 78,143 $ 29,382 $ 19,517 $ 5,969 $ 5,880 $ — $ 167,706 Special mention — — — 667 215 149 — 1,031 Substandard 443 964 1,995 1,438 451 1,141 — 6,432 Total SBL non-real estate 29,258 79,107 31,377 21,622 6,635 7,170 — 175,169 SBL commercial mortgage Pass 100,153 96,812 133,887 78,897 64,899 151,737 — 626,385 Special mention — — 534 1,108 — 2,413 — 4,055 Substandard — 13,285 1,380 12,233 254 3,606 — 30,758 Total SBL commercial mortgage 100,153 110,097 135,801 92,238 65,153 157,756 — 661,198 SBL construction Pass 8,829 12,363 2,394 3,625 927 — — 28,138 Substandard — — — 1,310 — 710 — 2,020 Total SBL construction 8,829 12,363 2,394 4,935 927 710 — 30,158 Direct lease financing Non-rated 3,413 — — — — — — 3,413 Pass 226,080 218,088 151,653 53,905 20,283 7,295 — 677,304 Special mention 2,079 2,403 2,837 1,922 136 113 — 9,490 Substandard 3,987 7,144 7,593 2,633 172 100 — 21,629 Total direct lease financing 235,559 227,635 162,083 58,460 20,591 7,508 — 711,836 SBLOC Non-rated — — — — — — 3,991 3,991 Pass — — — — — — 985,272 985,272 Total SBLOC — — — — — — 989,263 989,263 IBLOC Non-rated — — — — — — 52 52 Pass — — — — — — 553,351 553,351 Special mention — — — — — — 46 46 Substandard — — — — — — 503 503 Total IBLOC — — — — — — 553,952 553,952 Advisor financing Pass 54,214 86,674 55,480 23,241 18,511 — — 238,120 Special mention — — 1,031 8,431 840 — — 10,302 Total advisor financing 54,214 86,674 56,511 31,672 19,351 — — 248,422 Real estate bridge loans Pass 353,084 421,321 807,514 368,011 — — — 1,949,930 Special mention (1) 16,913 — 36,318 31,153 — — — 84,384 Substandard (1) 27,644 — 103,875 23,928 — — — 155,447 Total real estate bridge loans 397,641 421,321 947,707 423,092 — — — 2,189,761 Other loans Non-rated 281,052 — — — — 10,320 — 291,372 Pass 727 163 257 353 2,607 38,612 1,445 44,164 Special mention — — — — — 298 — 298 Total other loans (2) 281,779 163 257 353 2,607 49,230 1,445 335,834 $ 1,107,433 $ 937,360 $ 1,336,130 $ 632,372 $ 115,264 $ 222,374 $ 1,544,660 $ 5,895,593 Unamortized loan fees and costs — — — — — — — 11,023 Total $ 5,906,616 (1) For the special mention and substandard real estate bridge loans, recent appraisals reflect a respective weighted average “as is” LTV of 77 % and a further estimated 68 % “as stabilized” LTV. The “as stabilized” LTV reflects the third-party appraiser’s estimate of value after rehabilitation is complete. The special mention and substandard real estate bridge loans shown in 2024 reflected loans to new borrowers with greater financial capacity, with their original financing in the 2021 and 2022 vintages. (2) Included in Other loans are $ 9.2 million of SBA loans purchased for Community Reinvestment Act (“CRA”) purposes as of September 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. SBL. Substantially all SBLs consist of SBA loans. The Bank participates in loan programs established by the SBA, including the 7(a) Loan Guarantee Program (the “7(a) Program”), the 504 Fixed Asset Financing Program (the “504 Program”), and the discontinued PPP . The 7(a) Program is designed to help small business borrowers start or expand their businesses by providing partial guarantees of loans made by banks and non-bank lending institutions for specific business purposes, including long or short-term working capital; funds for the purchase of equipment, machinery, supplies and materials; funds for the purchase, construction or renovation of real estate; and funds to acquire, operate or expand an existing business or refinance existing debt, all under conditions established by the SBA. The 504 Program includes the financing of real estate and commercial mortgages. In 2020 and 2021, the Company also participated in the PPP, which provided short-term loans to small businesses. PPP loans are fully guaranteed by the U.S. government. This program was a specific response to the COVID-19 pandemic, and the vast majority of these loans have been reimbursed by the U.S. government, with $ 1.6 million remaining to be reimbursed as of September 30, 2024. The Company segments the SBL portfolio into four pools: non-real estate, commercial mor

Transactions With Affiliates

Transactions With Affiliates	9 Months Ended
	Sep. 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 September 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 September 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 $ 5.2 million at September 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 $ 164,000 for legal services for the nine months ended September 30, 2024 and 2023, respectively.

Fair Value Measurements

Fair Value Measurements	9 Months Ended
	Sep. 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 $ 55.8 million and $ 1.04 billion as of September 30, 2024 and December 31, 2023, respectively, which approximated fair values. The estimated Level 2 fair values of investment securities are based on quoted market prices, if available, or estimated independently by a third-party pricing service based upon their matrix pricing technique. Level 3 investment security fair values are based on the present valuing of cash flows, which discounts expected cash flows from principal and interest using yield to maturity, or yield to call as appropriate, at the measurement date. In the third quarter of 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 (dollars in thousands) as of the dates indicated: September 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 $ 1,588,289 $ 1,588,289 $ — $ 1,576,972 $ 11,317 Federal Reserve, FHLB and ACBB stock 21,717 21,717 — — 21,717 Commercial loans, at fair value 252,004 252,004 — — 252,004 Loans, net of deferred loan fees and costs 5,906,616 5,807,267 — — 5,807,267 Demand and interest checking 6,844,128 6,844,128 — 6,844,128 — Savings and money market 81,624 81,624 — 81,624 — Senior debt 96,125 93,726 — 93,726 — Subordinated debentures 13,401 10,991 — — 10,991 Other long-term borrowings 38,157 38,157 — 38,157 — Short-term borrowings 135,000 135,000 135,000 — — 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 (dollars in thousands) as of the dates indicated: Fair Value Measurements at Reporting Date Using Quoted prices in Significant other Significant active markets for observable unobservable Fair value identical assets inputs inputs September 30, 2024 (Level 1) (Level 2) (Level 3) Investment securities, available-for-sale U.S. Government agency securities $ 31,018 $ — $ 31,018 $ — Asset-backed securities 236,924 — 236,924 — Obligations of states and political subdivisions 42,938 — 42,938 — Residential mortgage-backed securities 463,608 — 463,608 — Collateralized mortgage obligation securities 28,493 — 28,493 — Commercial mortgage-backed securities 785,308 — 773,991 11,317 Total investment securities, available-for-sale 1,588,289 — 1,576,972 11,317 Commercial loans, at fair value 252,004 — — 252,004 $ 1,840,293 $ — $ 1,576,972 $ 263,321 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 year-to-date Level 3 asset activity for the categories shown are summarized below (dollars in thousands): Fair Value Measurements Using Significant Unobservable Inputs (Level 3) Available-for-sale Commercial loans, securities at fair value September 30, 2024 December 31, 2023 September 30, 2024 December 31, 2023 Beginning balance $ 12,071 $ 20,023 $ 332,766 $ 589,143 Transfers to OREO — — ( 1,744 ) ( 2,686 ) Total net (losses) or gains (realized/unrealized) Included in earnings — — 2,489 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 — — ( 81,507 ) ( 391,816 ) Ending balance $ 11,317 $ 12,071 $ 252,004 $ 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 year-to-date OREO activity is summarized below (dollars in thousands) as of the dates indicated: September 30, 2024 December 31, 2023 Beginning balance $ 16,949 $ 21,210 Transfer from loans, net 42,120 — Transfer from commercial loans, at fair value 1,744 2,686 Advances 926 — Write-downs — ( 1,147 ) Sales — ( 5,800 ) Ending balance $ 61,739 $ 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 September 30, 2024 Valuation techniques Unobservable inputs September 30, 2024 September 30, 2024 Commercial mortgage-backed investment security (1) $ 11,317 Discounted cash flow Discount rate 15.00 % 15.00 % Commercial - SBA (2) 93,888 Discounted cash flow Discount rate 7.10 % 7.10 % Non-SBA commercial real estate - fixed (3) 146,701 Discounted cash flow Discount rate 7.00 %- 10.80 % 8.82 % Non-SBA commercial real estate - floating (4) 11,415 Discounted cash flow Discount rate 9.20 %- 16.20 % 12.02 % Commercial loans, at fair value 252,004 OREO (5) 61,739 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 % 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 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 September 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 third quarter of 2024, see “Note 6. Loans.” (2) 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. (3) 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. (4) 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 September 30, 2024, these loans were fair valued by a third-party, based upon discounting at market rates for similar loans. (5) 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 (dollars 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 September 30, 2024 (Level 1) (Level 2) (Level 3) Collateral dependent loans with specific reserves (1) $ 5,410 $ — $ — $ 5,410 OREO 61,739 — — 61,739 $ 67,149 $ — $ — $ 67,149 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 September 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 $ 5.4 million. To arrive at that fair value, related loan principal of $ 8.9 million was reduced by specific reserves of $ 3.5 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	9 Months Ended
	Sep. 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 ($ 539,000 over the next three years). The gross carrying amount of the customer list intangible is $ 3.4 million, and as of September 30, 2024, and December 31, 2023, respectively, the accumulated amortization expense was $ 2.9 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 $ 273,000 at September 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 September 30, 2024 and December 31, 2023 are presented below: September 30, December 31, 2024 2023 Gross Gross Carrying Accumulated Carrying Accumulated Amount Amortization Amount Amortization (Dollars in thousands) Customer list intangibles $ 4,093 $ 3,138 $ 4,093 $ 2,840 Goodwill 263 — 263 — Trade Name 135 — 135 — Total $ 4,491 $ 3,138 $ 4,491 $ 2,840

Recent Accounting Pronouncement

Recent Accounting Pronouncements	9 Months Ended
	Sep. 30, 2024
Recent Accounting Pronouncements [Abstract]
Recent Accounting Pronouncements	Note 10. Recent Accounting Pronouncements 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. 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	9 Months Ended
	Sep. 30, 2024
Shareholders' Equity [Abstract]
Shareholders' Equity	Note 11. Shareholders’ Equity On October 20, 2021, the Board of Directors (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 nine months ended September 30, 2024, the Company repurchased 1,037,069 shares and 5,317,686 shares of its common stock in the open market under the 2024 Repurchase Program at an average price of $ 48.22 per share and $ 37.61 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	9 Months Ended
	Sep. 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 September 30, 2024 The Bancorp, Inc. 9.86 % 13.62 % 14.19 % 13.62 % The Bancorp Bank, National Association 10.94 % 15.11 % 15.67 % 15.11 % "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	9 Months Ended
	Sep. 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. On September 12, 2024, the Bank’s partial motion to dismiss, seeking to dispose of the majority of Cachet’s claims was denied on procedural grounds and without reaching the issues the Bank raised in its partial motion to dismiss. On October 31, 2024, Cachet filed its Second Amended Complaint, which as related to the Bank, is substantially similar to the First Amended Complaint; however, the Second Amended Complaint seeks only “damages in amount to be proven at trial” whereas the First Amended Complaint sought “damages in amount to be proven but in no event less than $ 150 million.” The Bank will defend against the Second Amended Complaint and respond to the Second Amended Complaint in compliance with applicable deadlines, as may be amended. 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 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	9 Months Ended
	Sep. 30, 2024
Segment Financials [Abstract]
Segment Financials	Note 14. Segment Financials The Company’s operations can be classified under three segments: payments, specialty finance and corporate. The chief operating decision maker for these segments is the Chief Executive Officer. The payments segment includes the deposit balances and non-interest income generated by prepaid, debit and other card accessed accounts, ACH proccessing and other payments related processing. It also includes loan balances and interest and non-interest income from credit products generated through payment relationships. Specialty finance includes: (i) REBL (real estate bridge lending) comprised primarily of apartment building rehabilitation loans (ii) institutional banking comprised primarily of security-backed lines of credit, cash value insurance policy-backed lines of credit and advisor financing and (iii) commercial loans comprised primarily of SBA loans and direct lease financing. It also includes deposits generated by those business lines. Corporate includes the Company’s investment securities, corporate overhead and expenses which have not been allocated to segments. Expenses not allocated include certain management, board oversight, administrative, legal, IT and technology infrastructure, human resouces, audit, regulatory and CRA, finance and accounting, marketing and other corporate expenses. In the segment reporting below, a non-GAAP subtotal is shown, captioned “Income before non-interest expense allocation”. That subtotal presents an income subotal before consideration of allocated corporate expenses which might be fixed, semi-fixed or otherwise resist changes without regard to a particular line of business. It also reflects a market-based allocation of interest expense to financing segments which utilize funding from deposits generated by the payments segment, which earns offsetting interest income. That allocation is shown in the “Interest allocation” line item. The rate utilized for the allocation corresponds to an estimated average of the three year FHLB rate. The payments segment interest expense line item consists of interest expense actually incurred to generate its deposits, which is the Company’s actual cost of funds. That actual cost is allocated to the corporate segment which requires funding for the Company’s investment securities portfolio. The more significant non-interest expense categories correspond to the Company’s consolidated statements of operations and include salaries and employee benefits, data processing and software expenses that are incurred directly by those segments. Expenses incurred by departments which provide support services to the segments also include those categories of expense and others which are allocated to segments based on estimated usage. Those support department allocations are reflected in the “Risk, financial crimes and compliance” and “Information technology and operations” line items. Other expenses not shown separately are monitored for purposes of expense management, but, unless atypically high, are ordinarily of lesser significance than the categories noted above. For the payments segment, deposit growth and the cost thereof and non-interest income growth, are factors in the decision making process and are respectively reported in the consolidated statemens of operations. For specialty finance, loan growth and related yields are factors in decision making. Comparative loan balance information measuring loan growth is presented in Note-E Loans. In addition to consideration of the above profitability and growth aspects of its operations, decision making is focused on the management of current and future potential risks. Such risks include, but are not limited to, credit, interest rate, liquidity, regulatory, and reputation. The loan committee provides support and oversight for credit risk, while the asset liability committee provides support and oversight over pricing, duration and liquidity. The risk committee provides further oversight over those areas in addition to regulatory, reputation and other risks. The following tables provide segment information for the periods indicated (dollars in thousands): For the three months ended September 30, 2024 Payments REBL Institutional Banking Commercial Corporate Total Interest income $ 32 $ 51,994 $ 30,765 $ 32,278 $ 24,611 $ 139,680 Interest allocation 61,532 ( 23,193 ) ( 16,223 ) ( 16,521 ) ( 5,595 ) — Interest expense 40,932 — 906 14 4,096 45,948 Net interest income 20,632 28,801 13,636 15,743 14,920 93,732 Provision for credit losses — 2,245 93 1,218 ( 1 ) 3,555 Non-interest income 29,431 782 214 1,656 25 32,108 Direct non-interest expense Salaries and employee benefits 3,803 921 2,195 4,819 22,083 33,821 Data processing expense 388 43 576 2 399 1,408 Software 122 26 741 435 3,237 4,561 Other 2,318 1,062 538 1,905 7,642 13,465 Income before non-interest expense allocations 43,432 25,286 9,707 9,020 ( 18,415 ) 69,030 Non-interest expense allocations Risk, financial crimes, and compliance 6,719 536 748 1,215 ( 9,218 ) — Information technology and operations 3,420 191 1,498 1,876 ( 6,985 ) — Other allocated expenses 4,000 752 1,656 1,793 ( 8,201 ) — Total non-interest expense allocations 14,139 1,479 3,902 4,884 ( 24,404 ) — Income before taxes 29,293 23,807 5,805 4,136 5,989 69,030 Income tax expense 7,432 6,040 1,473 1,049 1,519 17,513 Net income $ 21,861 $ 17,767 $ 4,332 $ 3,087 $ 4,470 $ 51,517 For the three months ended September 30, 2023 Payments REBL Institutional Banking Commercial Corporate Total Interest income $ 54 $ 49,945 $ 33,543 $ 26,240 $ 19,186 $ 128,968 Interest allocation 72,304 ( 26,664 ) ( 22,363 ) ( 19,077 ) ( 4,200 ) — Interest expense 37,186 127 990 — 1,783 40,086 Net interest income 35,172 23,154 10,190 7,163 13,203 88,882 Provision for credit losses — 8 132 1,874 ( 262 ) 1,752 Non-interest income 24,101 1,040 — 1,998 ( 359 ) 26,780 Direct non-interest expense Salaries and employee benefits 3,332 924 2,230 4,038 19,951 30,475 Data processing expense 328 42 609 1 424 1,404 Software 143 25 706 331 3,222 4,427 Other 2,512 734 540 2,173 5,194 11,153 Income before non-interest expense allocations 52,958 22,461 5,973 744 ( 15,685 ) 66,451 Non-interest expense allocations Risk, financial crimes, and compliance 6,567 318 471 660 ( 8,016 ) — Information technology and operations 3,248 214 1,701 1,643 ( 6,806 ) — Other allocated expenses 2,903 573 1,489 1,558 ( 6,523 ) — Total non-interest expense allocations 12,718 1,105 3,661 3,861 ( 21,345 ) — Income before taxes 40,240 21,356 2,312 ( 3,117 ) 5,660 66,451 Income tax expense (benefit) 9,879 5,243 568 ( 765 ) 1,389 16,314 Net income (loss) $ 30,361 $ 16,113 $ 1,744 $ ( 2,352 ) $ 4,271 $ 50,137 For the nine months ended September 30, 2024 Payments REBL Institutional Banking Commercial Corporate Total Interest income $ 33 $ 157,010 $ 91,987 $ 92,316 $ 71,442 $ 412,788 Interest allocation 196,251 ( 73,570 ) ( 53,111 ) ( 52,499 ) ( 17,071 ) — Interest expense 117,884 — 2,607 25 10,327 130,843 Net interest income 78,400 83,440 36,269 39,792 44,044 281,945 Provision for credit losses — 2,555 166 4,427 ( 172 ) 6,976 Non-interest income 84,639 2,646 214 4,251 462 92,212 Direct non-interest expense Salaries and employee benefits 11,433 2,917 6,784 13,653 63,177 97,964 Data processing expense 1,155 125 1,771 5 1,196 4,252 Software 364 78 2,253 1,343 9,649 13,687 Other 6,728 2,601 1,663 5,836 18,682 35,510 Income before non-interest expense allocations 143,359 77,810 23,846 18,779 ( 48,026 ) 215,768 Non-interest expense allocations Risk, financial crimes, and compliance 20,150 1,621 2,248 3,665 ( 27,684 ) — Information technology and operations 10,151 539 4,449 5,533 ( 20,672 ) — Other allocated expenses 11,830 2,244 4,904 5,266 ( 24,244 ) — Total non-interest expense allocations 42,131 4,404 11,601 14,464 ( 72,600 ) — Income before taxes 101,228 73,406 12,245 4,315 24,574 215,768 Income tax expense 25,398 18,418 3,072 1,083 6,165 54,136 Net income $ 75,830 $ 54,988 $ 9,173 $ 3,232 $ 18,409 $ 161,632 For the nine months ended September 30, 2023 Payments REBL Institutional Banking Commercial Corporate Total Interest income $ 94 $ 142,846 $ 104,203 $ 74,659 $ 55,632 $ 377,434 Interest allocation 202,076 ( 74,141 ) ( 66,700 ) ( 51,813 ) ( 9,422 ) — Interest expense 102,353 382 3,520 — 9,286 115,541 Net interest income 99,817 68,323 33,983 22,846 36,924 261,893 Provision for credit losses — 216 ( 146 ) 4,313 ( 367 ) 4,016 Non-interest income 74,269 5,824 521 5,178 ( 687 ) 85,105 Direct non-interest expense Salaries and employee benefits 10,077 2,796 7,764 12,570 60,220 93,427 Data processing expense 987 122 1,767 5 1,242 4,123 Software 422 74 2,057 1,028 9,400 12,981 Other 7,218 2,875 1,396 5,949 17,463 34,901 Income before non-interest expense allocations 155,382 68,064 21,666 4,159 ( 51,721 ) 197,550 Non-interest expense allocations Risk, financial crimes, and compliance 19,520 910 1,292 1,832 ( 23,554 ) — Information technology and operations 9,575 610 5,238 4,735 ( 20,158 ) — Other allocated expenses 8,540 1,728 4,425 4,356 ( 19,049 ) — Total non-interest expense allocations 37,635 3,248 10,955 10,923 ( 62,761 ) — Income (loss) before taxes 117,747 64,816 10,711 ( 6,764 ) 11,040 197,550 Income tax expense (benefit) 29,374 16,169 2,672 ( 1,687 ) 2,754 49,282 Net income (loss) $ 88,373 $ 48,647 $ 8,039 $ ( 5,077 ) $ 8,286 $ 148,268 September 30, 2024 Payments REBL Institutional Banking Commercial Corporate Total Total assets $ 327,349 $ 2,340,542 $ 1,815,344 $ 1,659,299 $ 1,952,056 $ 8,094,590 Total liabilities $ 6,370,558 $ 2,476 $ 197,605 $ 12,782 $ 695,843 $ 7,279,264 December 31, 2023 Payments REBL Institutional Banking Commercial Corporate Total Total assets $ 42,769 $ 2,208,030 $ 1,867,702 $ 1,468,654 $ 2,118,540 $ 7,705,695 Total liabilities $ 6,412,911 $ 3,258 $ 186,503 $ 9,718 $ 286,024 $ 6,898,414

Subsequent Events

Subsequent Events	9 Months Ended
	Sep. 30, 2024
Subsequent Events [Abstract]
Subsequent Events	Note 15. Subsequent Events The Company evaluated its September 30, 2024 consolidated financial statements for subsequent events through the date the consolidated financial statements were issued. The Company is not aware of any subsequent events which would require recognition or disclosure in the financial statements.

Significant Accounting Polici_2

Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2024
Significant Accounting Policies [Abstract]
Basis Of Presentation	Basis of Presentation The financial statements of the Company, as of September 30, 2024 and for the three and nine month periods ended September 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 nine-month period ended September 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)	9 Months Ended
	Sep. 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 9.37 — Exercised — — — — Expired — — — — Forfeited — — — — Outstanding at September 30, 2024 668,293 $ 17.30 6.37 $ 24,194,806 Exercisable at September 30, 2024 504,497 $ 12.00 5.83 $ 20,938,696
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 2.21 Vested ( 345,390 ) 30.39 — Forfeited — — — Outstanding at September 30, 2024 797,170 $ 38.27 1.68
Fair Value Of Grant On Date Of Grant Using The Black-Scholes Options Pricing Model	September 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)	9 Months Ended
	Sep. 30, 2024
Earnings Per Share [Abstract]
Earnings Per Share	For the three months ended September 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 $ 51,517 48,759,369 $ 1.06 Effect of dilutive securities Common stock options and RSUs — 718,867 ( 0.02 ) Diluted earnings per share Net earnings available to common shareholders $ 51,517 49,478,236 $ 1.04 Stock options for 622,677 shares, exercisable at prices between $ 6.87 and $ 35.17 per share, were outstanding at September 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 September 30, 2024 . Stock options for 45,616 shares were anti-dilutive and not included in the earnings per share calculation. For the nine months ended September 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 $ 161,632 50,807,021 $ 3.18 Effect of dilutive securities Common stock options and RSUs — 554,083 ( 0.03 ) Diluted earnings per share Net earnings available to common shareholders $ 161,632 51,361,104 $ 3.15 Stock options for 565,104 shares, exercisable at prices between $ 6.87 and $ 30.32 per share, were outstanding at September 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 nine-month period ended September 30, 2024 . Stock options for 103,189 shares were anti-dilutive and not included in the earnings per share calculation. For the three months ended September 30, 2023 Income Shares Per share (numerator) (denominator) amount (Dollars in thousands except share and per share data) Basic earnings per share Net earnings available to common shareholders $ 50,137 54,175,184 $ 0.93 Effect of dilutive securities Common stock options and RSUs — 563,426 ( 0.01 ) Diluted earnings per share Net earnings available to common shareholders $ 50,137 54,738,610 $ 0.92 Stock options for 465,104 shares, exercisable at prices between $ 6.87 and $ 18.81 per share, were outstanding at September 30, 2023, and included in the diluted earnings per share computation because their exercise price per share was less than the average market price for the three month period ended September 30, 2023. Stock options for 157,573 shares were anti-dilutive and not included in the earnings per share calculation. For the nine months ended September 30, 2023 Income Shares Per share (numerator) (denominator) amount (Dollars in thousands except share and per share data) Basic earnings per share Net earnings available to common shareholders $ 148,268 54,828,547 $ 2.70 Effect of dilutive securities Common stock options and RSUs — 507,807 ( 0.02 ) Diluted earnings per share Net earnings available to common shareholders $ 148,268 55,336,354 $ 2.68

Investment Securities (Tables)

Investment Securities (Tables)	9 Months Ended
	Sep. 30, 2024
Investment Securities [Abstract]
Schedule Of Investment Securities Classified As Available-for-sale And Held-to-maturity	Available-for-sale September 30, 2024 Gross Gross Allowance Amortized unrealized unrealized for Fair cost gains losses Credit Losses value U.S. Government agency securities $ 31,622 $ 114 $ ( 718 ) $ — $ 31,018 Asset-backed securities (1) 236,794 157 ( 27 ) — 236,924 Tax-exempt obligations of states and political subdivisions 7,860 97 ( 26 ) — 7,931 Taxable obligations of states and political subdivisions 35,366 12 ( 371 ) — 35,007 Residential mortgage-backed securities 448,761 18,536 ( 3,689 ) — 463,608 Collateralized mortgage obligation securities 29,433 — ( 940 ) — 28,493 Commercial mortgage-backed securities 775,393 21,544 ( 11,629 ) — 785,308 Corporate debt securities 10,000 — — ( 10,000 ) — $ 1,575,229 $ 40,460 $ ( 17,400 ) $ ( 10,000 ) $ 1,588,289 September 30, 2024 Gross Gross Amortized unrealized unrealized Fair (1) Asset-backed securities as shown above cost gains losses value Federally insured student loan securities $ 2,754 $ — $ ( 6 ) $ 2,748 Collateralized loan obligation securities 234,040 157 ( 21 ) 234,176 $ 236,794 $ 157 $ ( 27 ) $ 236,924 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 $ 61,915 $ 61,234 Due after one year through five years 131,811 130,897 Due after five years through ten years 724,661 740,659 Due after ten years 656,842 655,499 $ 1,575,229 $ 1,588,289
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 13 $ 17 $ — $ 15,171 $ ( 718 ) $ 15,188 $ ( 718 ) Asset-backed securities 16 43,265 ( 8 ) 34,734 ( 19 ) 77,999 ( 27 ) Tax-exempt obligations of states and political subdivisions 1 — — 1,134 ( 26 ) 1,134 ( 26 ) Taxable obligations of states and political subdivisions 19 — — 29,331 ( 371 ) 29,331 ( 371 ) Residential mortgage-backed securities 100 536 ( 1 ) 40,110 ( 3,688 ) 40,646 ( 3,689 ) Collateralized mortgage obligation securities 19 — — 28,493 ( 940 ) 28,493 ( 940 ) Commercial mortgage-backed securities 54 35,020 ( 152 ) 189,928 ( 11,477 ) 224,948 ( 11,629 ) Total unrealized loss position investment securities 222 $ 78,838 $ ( 161 ) $ 338,901 $ ( 17,239 ) $ 417,739 $ ( 17,400 ) 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)	9 Months Ended
	Sep. 30, 2024
Loans [Abstract]
Major Classifications Of Loans	September 30, December 31, 2024 2023 SBL non-real estate $ 179,915 $ 137,752 SBL commercial mortgage 665,608 606,986 SBL construction 30,158 22,627 SBLs 875,681 767,365 Direct lease financing 711,836 685,657 SBLOC / IBLOC (1) 1,543,215 1,627,285 Advisor financing (2) 248,422 221,612 Real estate bridge loans 2,189,761 1,999,782 Consumer fintech (3) 280,092 — Other loans (4) 46,586 50,638 5,895,593 5,352,339 Unamortized loan fees and costs 11,023 8,800 Total loans, including unamortized loan fees and costs $ 5,906,616 $ 5,361,139 September 30, December 31, 2024 2023 SBLs, including costs net of deferred fees of $ 9,582 and $ 9,502 for September 30, 2024 and December 31, 2023, respectively $ 885,263 $ 776,867 SBLs included in commercial loans, at fair value 93,888 119,287 Total SBLs (5) $ 979,151 $ 896,154 (1) SBLOC are collateralized by marketable securities, while IBLOC are collateralized by the cash surrender value of insurance policies. At September 30, 2024 and December 31, 2023, IBLOC loans amounted to $ 554.0 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 included $ 111.0 million of secured credit card loans, with the balance consisting of other short-term extensions of credit. (4) Includes demand deposit overdrafts reclassified as loan balances totaling $ 960,000 and $ 1.7 million at September 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	September 30, 2024 December 31, 2023 Non-accrual loans with a related ACL Related ACL Non-accrual loans without a related ACL Total non-accrual loans Total non-accrual loans SBL non-real estate $ 2,236 $ 524 $ 811 $ 3,047 $ 1,842 SBL commercial mortgage 1,814 931 3,084 4,898 2,381 SBL construction 1,585 118 — 1,585 3,385 Direct leasing 3,211 1,867 708 3,919 3,785 Real estate bridge loans — — 12,300 12,300 — Other loans — — — — 132 $ 8,846 $ 3,440 $ 16,903 $ 25,749 $ 11,525
Non-accrual Loans, Loans Past Due 90 Days And Other Real Estate Owned And Delinquent Loans By Loan Category	September 30, December 31, 2024 2023 (Dollars in thousands) Non-accrual loans SBL non-real estate $ 3,047 $ 1,842 SBL commercial mortgage 4,898 2,381 SBL construction 1,585 3,385 Direct leasing 3,919 3,785 Real estate bridge loans 12,300 — Other loans — 132 Total non-accrual loans 25,749 11,525 Loans past due 90 days or more and still accruing (1) 4,737 1,744 Total non-performing loans 30,486 13,269 OREO (2) 61,739 16,949 Total non-performing assets $ 92,225 $ 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 September 30, 2024, with a balance at that date of $ 40.3 million. 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 $ 40.3 million balance compares to a September 2023 third party “as is” appraisal of $ 47.8 million, or an 84 % “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 has made earnest money deposits of $ 375,000 , 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 September 30, 2024, are also reflected in the substandard loan totals.
Summary Of Loans Modified And Related Information	Three months ended September 30, 2024 Three months ended September 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 $ 819 $ — $ — $ 819 0.46 % $ — $ — — SBL commercial mortgage — — — — — — — — Direct lease financing — — — — — — — — Real estate bridge loans — 55,336 — 55,336 2.53 % — — — Total $ 819 $ 55,336 $ — $ 56,155 0.95 % $ — $ — — Nine months ended September 30, 2024 Nine months ended September 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 $ 2,484 $ — $ — $ 2,484 1.38 % $ 156 $ 156 0.12 % SBL commercial mortgage 3,271 — — 3,271 0.49 % — — — Direct lease financing — — 2,521 2,521 0.35 % — — — Real estate bridge loans (1) — 87,836 — 87,836 4.01 % — — — Total $ 5,755 $ 87,836 $ 2,521 $ 96,112 1.63 % $ 156 $ 156 — (1) For the nine months ended September 30, 2024, the “as is” weighted average LTV of the real estate bridge lending balances was approximately 73 %, and the “as stabilized” LTV was approximately 66 % based upon appraisals performed within the past twelve months. “As stabilized” LTVs reflect the third-party appraiser’s estimated value after the rehabilitation is complete and units are released at stabilized rates. Apartment improvements and renovations continue, sometimes utilizing additional borrower capital. The balances for both periods were also classified as either special mention or substandard as of September 30, 2024.
Summary Of Restructured Loans During Twelve Months	Three months ended September 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 $ — $ — $ — $ 321 $ 321 $ 498 $ 819 SBL commercial mortgage — — — — — — — Direct lease financing — — — — — — — Real estate bridge loans — — — — — 55,336 55,336 $ — $ — $ — $ 321 $ 321 $ 55,834 $ 56,155 Three months ended September 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 $ — $ — $ — $ — $ — $ — $ — SBL commercial mortgage — — — — — — — Direct lease financing — — — — — — — Real estate bridge lending — — — — — — — $ — $ — $ — $ — $ — $ — $ — Nine months ended September 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 $ — $ — $ — $ 1,046 $ 1,046 $ 1,438 $ 2,484 SBL commercial mortgage — — — — — 3,271 3,271 Direct lease financing — 2,521 — — 2,521 — 2,521 Real estate bridge loans (1) — — — — — 87,836 87,836 $ — $ 2,521 $ — $ 1,046 $ 3,567 $ 92,545 $ 96,112 Nine months ended September 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 SBL commercial mortgage — — — — — — — Direct lease financing — — — — — — — Real estate bridge lending — — — — — — — $ — $ — $ — $ — $ — $ 156 $ 156 (1) For the nine months ended September 30, 2024, the “as is” weighted average LTV of the real estate bridge lending balances was approximately 73 %, and the “as stabilized” LTV was approximately 66 % based upon appraisals performed within the past twelve months. “As stabilized” LTVs reflect the third-party appraiser’s estimated value after the rehabilitation is complete and units are released at stabilized rates. Apartment improvements and renovations continue, sometimes utilizing additional borrower capital. The balances for both periods were also classified as either special mention or substandard as of September 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 September 30, 2024 and September 30, 2023 (dollars in thousands): Three months ended September 30, 2024 Three months ended September 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 — — 0.46 % — — — SBL commercial mortgage — — — — — — Direct lease financing — — — — — — Real estate bridge loans 1.27 % — — — — — Nine months ended September 30, 2024 Nine months ended September 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 — — 1.38 % — — 0.12 % SBL commercial mortgage — — 0.49 % — — — Direct lease financing — 12.0 — — — — Real estate bridge loans (1) 1.42 % — 1.23 % — — — (1) For the nine months ended September 30, 2024, the “as is” weighted average LTV of the real estate bridge lending balances was approximately 73 %, and the “as stabilized” LTV was approximately 66 % based upon appraisals performed within the past twelve months. “As stabilized” LTVs reflect the third-party appraiser’s estimated value after the rehabilitation is complete and units are released at stabilized rates. Apartment improvements and renovations continue, sometimes utilizing additional borrower capital. The balances for both periods were also classified as either special mention or substandard as of September 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 September 30, 2024 2024 2023 2022 2021 2020 Prior Revolving loans at amortized cost Total SBL non real estate Pass $ 28,815 $ 78,143 $ 29,382 $ 19,517 $ 5,969 $ 5,880 $ — $ 167,706 Special mention — — — 667 215 149 — 1,031 Substandard 443 964 1,995 1,438 451 1,141 — 6,432 Total SBL non-real estate 29,258 79,107 31,377 21,622 6,635 7,170 — 175,169 SBL commercial mortgage Pass 100,153 96,812 133,887 78,897 64,899 151,737 — 626,385 Special mention — — 534 1,108 — 2,413 — 4,055 Substandard — 13,285 1,380 12,233 254 3,606 — 30,758 Total SBL commercial mortgage 100,153 110,097 135,801 92,238 65,153 157,756 — 661,198 SBL construction Pass 8,829 12,363 2,394 3,625 927 — — 28,138 Substandard — — — 1,310 — 710 — 2,020 Total SBL construction 8,829 12,363 2,394 4,935 927 710 — 30,158 Direct lease financing Non-rated 3,413 — — — — — — 3,413 Pass 226,080 218,088 151,653 53,905 20,283 7,295 — 677,304 Special mention 2,079 2,403 2,837 1,922 136 113 — 9,490 Substandard 3,987 7,144 7,593 2,633 172 100 — 21,629 Total direct lease financing 235,559 227,635 162,083 58,460 20,591 7,508 — 711,836 SBLOC Non-rated — — — — — — 3,991 3,991 Pass — — — — — — 985,272 985,272 Total SBLOC — — — — — — 989,263 989,263 IBLOC Non-rated — — — — — — 52 52 Pass — — — — — — 553,351 553,351 Special mention — — — — — — 46 46 Substandard — — — — — — 503 503 Total IBLOC — — — — — — 553,952 553,952 Advisor financing Pass 54,214 86,674 55,480 23,241 18,511 — — 238,120 Special mention — — 1,031 8,431 840 — — 10,302 Total advisor financing 54,214 86,674 56,511 31,672 19,351 — — 248,422 Real estate bridge loans Pass 353,084 421,321 807,514 368,011 — — — 1,949,930 Special mention (1) 16,913 — 36,318 31,153 — — — 84,384 Substandard (1) 27,644 — 103,875 23,928 — — — 155,447 Total real estate bridge loans 397,641 421,321 947,707 423,092 — — — 2,189,761 Other loans Non-rated 281,052 — — — — 10,320 — 291,372 Pass 727 163 257 353 2,607 38,612 1,445 44,164 Special mention — — — — — 298 — 298 Total other loans (2) 281,779 163 257 353 2,607 49,230 1,445 335,834 $ 1,107,433 $ 937,360 $ 1,336,130 $ 632,372 $ 115,264 $ 222,374 $ 1,544,660 $ 5,895,593 Unamortized loan fees and costs — — — — — — — 11,023 Total $ 5,906,616 (1) For the special mention and substandard real estate bridge loans, recent appraisals reflect a respective weighted average “as is” LTV of 77 % and a further estimated 68 % “as stabilized” LTV. The “as stabilized” LTV reflects the third-party appraiser’s estimate of value after rehabilitation is complete. The special mention and substandard real estate bridge loans shown in 2024 reflected loans to new borrowers with greater financial capacity, with their original financing in the 2021 and 2022 vintages. (2) Included in Other loans are $ 9.2 million of SBA loans purchased for Community Reinvestment Act (“CRA”) purposes as of September 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.
Changes In Allowance For Loan And Lease Losses By Loan Category	September 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 ( 431 ) — — ( 3,625 ) — — — — ( 16 ) — ( 4,072 ) Recoveries 102 — — 279 — — — — 1 — 382 Provision (credit) ( 757 ) 252 26 5,404 ( 41 ) 201 2,387 — ( 156 ) — 7,316 Ending balance $ 4,973 $ 3,072 $ 311 $ 12,512 $ 772 $ 1,863 $ 7,127 $ — $ 374 $ — $ 31,004 Ending balance: Individually evaluated for expected credit loss $ 585 $ 931 $ 117 $ 1,867 $ — $ — $ — $ — $ — $ — $ 3,500 Ending balance: Collectively evaluated for expected credit loss $ 4,388 $ 2,141 $ 194 $ 10,645 $ 772 $ 1,863 $ 7,127 $ — $ 374 $ — $ 27,504 Loans: Ending balance $ 179,915 $ 665,608 $ 30,158 $ 711,836 $ 1,543,215 $ 248,422 $ 2,189,761 $ 280,092 $ 46,586 $ 11,023 $ 5,906,616 Ending balance: Individually evaluated for expected credit loss $ 3,113 $ 4,898 $ 1,585 $ 3,919 $ — $ — $ 12,300 $ — $ 222 $ — $ 26,037 Ending balance: Collectively evaluated for expected credit loss $ 176,802 $ 660,710 $ 28,573 $ 707,917 $ 1,543,215 $ 248,422 $ 2,177,461 $ 280,092 $ 46,364 $ 11,023 $ 5,880,579 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 September 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 ) — — ( 2,804 ) — — — — ( 3 ) — ( 3,678 ) Recoveries 446 75 — 220 — — — — 299 — 1,040 Provision (credit) 1,250 19 ( 323 ) 3,583 ( 291 ) 203 335 — ( 367 ) — 4,409 Ending balance $ 5,853 $ 2,679 $ 242 $ 8,971 $ 876 $ 1,496 $ 3,456 $ — $ 572 $ — $ 24,145 Ending balance: Individually evaluated for expected credit loss $ 566 $ 419 $ 44 $ 774 $ 17 $ — $ — $ — $ 11 $ — $ 1,831 Ending balance: Collectively evaluated for expected credit loss $ 5,287 $ 2,260 $ 198 $ 8,197 $ 859 $ 1,496 $ 3,456 $ — $ 561 $ — $ 22,314 Loans: Ending balance $ 130,579 $ 547,107 $ 19,204 $ 670,208 $ 1,720,513 $ 199,442 $ 1,848,224 $ — $ 55,800 $ 7,895 $ 5,198,972 Ending balance: Individually evaluated for expected credit loss $ 1,337 $ 2,945 $ 3,385 $ 3,351 $ 475 $ — $ — $ — $ 3,919 $ — $ 15,412 Ending balance: Collectively evaluated for expected credit loss $ 129,242 $ 544,162 $ 15,819 $ 666,857 $ 1,720,038 $ 199,442 $ 1,848,224 $ — $ 51,881 $ 7,895 $ 5,183,560
Schedule Of Net Charge-offs, Classified By Year Of The Loan Origination	As of September 30, 2024 2024 2023 2022 2021 2020 Prior Total SBL non-real estate Current period charge-offs $ ( 14 ) $ ( 53 ) $ — $ ( 101 ) $ ( 192 ) $ ( 71 ) $ ( 431 ) Current period recoveries — 7 — — — 95 102 Current period SBL non-real estate net charge-offs ( 14 ) ( 46 ) — ( 101 ) ( 192 ) 24 ( 329 ) 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 ) ( 478 ) ( 2,274 ) ( 810 ) ( 46 ) ( 14 ) ( 3,625 ) Current period recoveries — 39 155 67 8 10 279 Current period direct lease financing net charge-offs ( 3 ) ( 439 ) ( 2,119 ) ( 743 ) ( 38 ) ( 4 ) ( 3,346 ) 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 — — — — — 1 1 Current period other loans net recoveries — ( 6 ) — — — ( 9 ) ( 15 ) Total Current period charge-offs ( 17 ) ( 537 ) ( 2,274 ) ( 911 ) ( 238 ) ( 95 ) ( 4,072 ) Current period recoveries — 46 155 67 8 106 382 Current period net charge-offs $ ( 17 ) $ ( 491 ) $ ( 2,119 ) $ ( 844 ) $ ( 230 ) $ 11 $ ( 3,690 ) 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	September 30, 2024 30-59 days 60-89 days 90+ days Total past due Total past due past due still accruing Non-accrual and non-accrual Current loans SBL non-real estate $ 72 $ 322 $ 758 $ 3,047 $ 4,199 $ 175,716 $ 179,915 SBL commercial mortgage — — 336 4,898 5,234 660,374 665,608 SBL construction — — — 1,585 1,585 28,573 30,158 Direct lease financing 5,791 12,883 1,260 3,919 23,853 687,983 711,836 SBLOC / IBLOC 10,251 2,014 2,383 — 14,648 1,528,567 1,543,215 Advisor financing — — — — — 248,422 248,422 Real estate bridge loans (1) — — — 12,300 12,300 2,177,461 2,189,761 Consumer fintech 4,021 4 — — 4,025 276,067 280,092 Other loans — — — — — 46,586 46,586 Unamortized loan fees and costs — — — — — 11,023 11,023 $ 20,135 $ 15,223 $ 4,737 $ 25,749 $ 65,844 $ 5,840,772 $ 5,906,616 December 31, 2023 30-59 days 60-89 days 90+ days Total past due Total past due past due still accruing Non-accrual and non-accrual 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 $ 64,912 2025 195,067 2026 169,273 2027 96,674 2028 49,469 2029 and thereafter 15,845 Total undiscounted cash flows 591,240 Residual value (1) 224,392 Difference between undiscounted cash flows and discounted cash flows ( 103,796 ) Present value of lease payments recorded as lease receivables $ 711,836 (1) Of the $ 224,392,000 , $ 49,856,000 is not guaranteed by the lessee or other guarantors.

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	9 Months Ended
	Sep. 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	September 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 $ 1,588,289 $ 1,588,289 $ — $ 1,576,972 $ 11,317 Federal Reserve, FHLB and ACBB stock 21,717 21,717 — — 21,717 Commercial loans, at fair value 252,004 252,004 — — 252,004 Loans, net of deferred loan fees and costs 5,906,616 5,807,267 — — 5,807,267 Demand and interest checking 6,844,128 6,844,128 — 6,844,128 — Savings and money market 81,624 81,624 — 81,624 — Senior debt 96,125 93,726 — 93,726 — Subordinated debentures 13,401 10,991 — — 10,991 Other long-term borrowings 38,157 38,157 — 38,157 — Short-term borrowings 135,000 135,000 135,000 — — 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 September 30, 2024 December 31, 2023 September 30, 2024 December 31, 2023 Beginning balance $ 12,071 $ 20,023 $ 332,766 $ 589,143 Transfers to OREO — — ( 1,744 ) ( 2,686 ) Total net (losses) or gains (realized/unrealized) Included in earnings — — 2,489 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 — — ( 81,507 ) ( 391,816 ) Ending balance $ 11,317 $ 12,071 $ 252,004 $ 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	September 30, 2024 December 31, 2023 Beginning balance $ 16,949 $ 21,210 Transfer from loans, net 42,120 — Transfer from commercial loans, at fair value 1,744 2,686 Advances 926 — Write-downs — ( 1,147 ) Sales — ( 5,800 ) Ending balance $ 61,739 $ 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 September 30, 2024 (Level 1) (Level 2) (Level 3) Investment securities, available-for-sale U.S. Government agency securities $ 31,018 $ — $ 31,018 $ — Asset-backed securities 236,924 — 236,924 — Obligations of states and political subdivisions 42,938 — 42,938 — Residential mortgage-backed securities 463,608 — 463,608 — Collateralized mortgage obligation securities 28,493 — 28,493 — Commercial mortgage-backed securities 785,308 — 773,991 11,317 Total investment securities, available-for-sale 1,588,289 — 1,576,972 11,317 Commercial loans, at fair value 252,004 — — 252,004 $ 1,840,293 $ — $ 1,576,972 $ 263,321 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 September 30, 2024 Valuation techniques Unobservable inputs September 30, 2024 September 30, 2024 Commercial mortgage-backed investment security (1) $ 11,317 Discounted cash flow Discount rate 15.00 % 15.00 % Commercial - SBA (2) 93,888 Discounted cash flow Discount rate 7.10 % 7.10 % Non-SBA commercial real estate - fixed (3) 146,701 Discounted cash flow Discount rate 7.00 %- 10.80 % 8.82 % Non-SBA commercial real estate - floating (4) 11,415 Discounted cash flow Discount rate 9.20 %- 16.20 % 12.02 % Commercial loans, at fair value 252,004 OREO (5) 61,739 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 % 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 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 September 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 third quarter of 2024, see “Note 6. Loans.” (2) 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. (3) 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. (4) 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 September 30, 2024, these loans were fair valued by a third-party, based upon discounting at market rates for similar loans. (5) 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 September 30, 2024 (Level 1) (Level 2) (Level 3) Collateral dependent loans with specific reserves (1) $ 5,410 $ — $ — $ 5,410 OREO 61,739 — — 61,739 $ 67,149 $ — $ — $ 67,149 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)	9 Months Ended
	Sep. 30, 2024
Other Identifiable Intangible Assets [Abstract]
Schedule Of Gross Carrying Value And Accumulated Amortization	September 30, December 31, 2024 2023 Gross Gross Carrying Accumulated Carrying Accumulated Amount Amortization Amount Amortization (Dollars in thousands) Customer list intangibles $ 4,093 $ 3,138 $ 4,093 $ 2,840 Goodwill 263 — 263 — Trade Name 135 — 135 — Total $ 4,491 $ 3,138 $ 4,491 $ 2,840

Regulatory Matters (Tables)

Regulatory Matters (Tables)	9 Months Ended
	Sep. 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 September 30, 2024 The Bancorp, Inc. 9.86 % 13.62 % 14.19 % 13.62 % The Bancorp Bank, National Association 10.94 % 15.11 % 15.67 % 15.11 % "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)	9 Months Ended
	Sep. 30, 2024
Segment Financials [Abstract]
Schedule Of Segment Financials	For the three months ended September 30, 2024 Payments REBL Institutional Banking Commercial Corporate Total Interest income $ 32 $ 51,994 $ 30,765 $ 32,278 $ 24,611 $ 139,680 Interest allocation 61,532 ( 23,193 ) ( 16,223 ) ( 16,521 ) ( 5,595 ) — Interest expense 40,932 — 906 14 4,096 45,948 Net interest income 20,632 28,801 13,636 15,743 14,920 93,732 Provision for credit losses — 2,245 93 1,218 ( 1 ) 3,555 Non-interest income 29,431 782 214 1,656 25 32,108 Direct non-interest expense Salaries and employee benefits 3,803 921 2,195 4,819 22,083 33,821 Data processing expense 388 43 576 2 399 1,408 Software 122 26 741 435 3,237 4,561 Other 2,318 1,062 538 1,905 7,642 13,465 Income before non-interest expense allocations 43,432 25,286 9,707 9,020 ( 18,415 ) 69,030 Non-interest expense allocations Risk, financial crimes, and compliance 6,719 536 748 1,215 ( 9,218 ) — Information technology and operations 3,420 191 1,498 1,876 ( 6,985 ) — Other allocated expenses 4,000 752 1,656 1,793 ( 8,201 ) — Total non-interest expense allocations 14,139 1,479 3,902 4,884 ( 24,404 ) — Income before taxes 29,293 23,807 5,805 4,136 5,989 69,030 Income tax expense 7,432 6,040 1,473 1,049 1,519 17,513 Net income $ 21,861 $ 17,767 $ 4,332 $ 3,087 $ 4,470 $ 51,517 For the three months ended September 30, 2023 Payments REBL Institutional Banking Commercial Corporate Total Interest income $ 54 $ 49,945 $ 33,543 $ 26,240 $ 19,186 $ 128,968 Interest allocation 72,304 ( 26,664 ) ( 22,363 ) ( 19,077 ) ( 4,200 ) — Interest expense 37,186 127 990 — 1,783 40,086 Net interest income 35,172 23,154 10,190 7,163 13,203 88,882 Provision for credit losses — 8 132 1,874 ( 262 ) 1,752 Non-interest income 24,101 1,040 — 1,998 ( 359 ) 26,780 Direct non-interest expense Salaries and employee benefits 3,332 924 2,230 4,038 19,951 30,475 Data processing expense 328 42 609 1 424 1,404 Software 143 25 706 331 3,222 4,427 Other 2,512 734 540 2,173 5,194 11,153 Income before non-interest expense allocations 52,958 22,461 5,973 744 ( 15,685 ) 66,451 Non-interest expense allocations Risk, financial crimes, and compliance 6,567 318 471 660 ( 8,016 ) — Information technology and operations 3,248 214 1,701 1,643 ( 6,806 ) — Other allocated expenses 2,903 573 1,489 1,558 ( 6,523 ) — Total non-interest expense allocations 12,718 1,105 3,661 3,861 ( 21,345 ) — Income before taxes 40,240 21,356 2,312 ( 3,117 ) 5,660 66,451 Income tax expense (benefit) 9,879 5,243 568 ( 765 ) 1,389 16,314 Net income (loss) $ 30,361 $ 16,113 $ 1,744 $ ( 2,352 ) $ 4,271 $ 50,137 For the nine months ended September 30, 2024 Payments REBL Institutional Banking Commercial Corporate Total Interest income $ 33 $ 157,010 $ 91,987 $ 92,316 $ 71,442 $ 412,788 Interest allocation 196,251 ( 73,570 ) ( 53,111 ) ( 52,499 ) ( 17,071 ) — Interest expense 117,884 — 2,607 25 10,327 130,843 Net interest income 78,400 83,440 36,269 39,792 44,044 281,945 Provision for credit losses — 2,555 166 4,427 ( 172 ) 6,976 Non-interest income 84,639 2,646 214 4,251 462 92,212 Direct non-interest expense Salaries and employee benefits 11,433 2,917 6,784 13,653 63,177 97,964 Data processing expense 1,155 125 1,771 5 1,196 4,252 Software 364 78 2,253 1,343 9,649 13,687 Other 6,728 2,601 1,663 5,836 18,682 35,510 Income before non-interest expense allocations 143,359 77,810 23,846 18,779 ( 48,026 ) 215,768 Non-interest expense allocations Risk, financial crimes, and compliance 20,150 1,621 2,248 3,665 ( 27,684 ) — Information technology and operations 10,151 539 4,449 5,533 ( 20,672 ) — Other allocated expenses 11,830 2,244 4,904 5,266 ( 24,244 ) — Total non-interest expense allocations 42,131 4,404 11,601 14,464 ( 72,600 ) — Income before taxes 101,228 73,406 12,245 4,315 24,574 215,768 Income tax expense 25,398 18,418 3,072 1,083 6,165 54,136 Net income $ 75,830 $ 54,988 $ 9,173 $ 3,232 $ 18,409 $ 161,632 For the nine months ended September 30, 2023 Payments REBL Institutional Banking Commercial Corporate Total Interest income $ 94 $ 142,846 $ 104,203 $ 74,659 $ 55,632 $ 377,434 Interest allocation 202,076 ( 74,141 ) ( 66,700 ) ( 51,813 ) ( 9,422 ) — Interest expense 102,353 382 3,520 — 9,286 115,541 Net interest income 99,817 68,323 33,983 22,846 36,924 261,893 Provision for credit losses — 216 ( 146 ) 4,313 ( 367 ) 4,016 Non-interest income 74,269 5,824 521 5,178 ( 687 ) 85,105 Direct non-interest expense Salaries and employee benefits 10,077 2,796 7,764 12,570 60,220 93,427 Data processing expense 987 122 1,767 5 1,242 4,123 Software 422 74 2,057 1,028 9,400 12,981 Other 7,218 2,875 1,396 5,949 17,463 34,901 Income before non-interest expense allocations 155,382 68,064 21,666 4,159 ( 51,721 ) 197,550 Non-interest expense allocations Risk, financial crimes, and compliance 19,520 910 1,292 1,832 ( 23,554 ) — Information technology and operations 9,575 610 5,238 4,735 ( 20,158 ) — Other allocated expenses 8,540 1,728 4,425 4,356 ( 19,049 ) — Total non-interest expense allocations 37,635 3,248 10,955 10,923 ( 62,761 ) — Income (loss) before taxes 117,747 64,816 10,711 ( 6,764 ) 11,040 197,550 Income tax expense (benefit) 29,374 16,169 2,672 ( 1,687 ) 2,754 49,282 Net income (loss) $ 88,373 $ 48,647 $ 8,039 $ ( 5,077 ) $ 8,286 $ 148,268 September 30, 2024 Payments REBL Institutional Banking Commercial Corporate Total Total assets $ 327,349 $ 2,340,542 $ 1,815,344 $ 1,659,299 $ 1,952,056 $ 8,094,590 Total liabilities $ 6,370,558 $ 2,476 $ 197,605 $ 12,782 $ 695,843 $ 7,279,264 December 31, 2023 Payments REBL Institutional Banking Commercial Corporate Total Total assets $ 42,769 $ 2,208,030 $ 1,867,702 $ 1,468,654 $ 2,118,540 $ 7,705,695 Total liabilities $ 6,412,911 $ 3,258 $ 186,503 $ 9,718 $ 286,024 $ 6,898,414

Organization And Nature Of Op_2

Organization And Nature Of Operations (Details)	Sep. 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		9 Months Ended
	Sep. 30, 2024 USD ($) item	Sep. 30, 2023 USD ($)	Sep. 30, 2024 USD ($) item $ / shares shares	Sep. 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			14,800,000	16,800,000
Unrecognized compensation cost related to unvested awards under share-based plans | $	$ 23.2		$ 23.2
Cost expected to be recognized over a weighted average period			1 year 6 months
Share-based Payment Arrangement, Expense | $	$ 3.9	$ 2.8	$ 11	$ 8.7
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 | $			$ 10.5	$ 6.4

Stock-Based Compensation (Summa

Stock-Based Compensation (Summary Of Status Of Company's Equity Compensations Plans) (Details) - Stock Options [Member] - USD ($)	9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 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 4 months 13 days
Outstanding	6 years 4 months 13 days		6 years 10 months 24 days
Exercisable, end of period	5 years 9 months 29 days
Aggregate intrinsic value
Outstanding, beginning of period	$ 14,453,641
Granted
Exercised
Expired
Forfeited
Outstanding, end of period	24,194,806		$ 14,453,641
Exercisable, end of period	$ 20,938,696

Stock-Based Compensation (Sum_2

Stock-Based Compensation (Summary Of Restricted Stock Units) (Details) - Restricted Stock Units (RSUs) [Member] - $ / shares	9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 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 2 months 15 days
Average remaining contractual term (years), Outstanding	1 year 8 months 4 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)	9 Months Ended
	Sep. 30, 2024	Sep. 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		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Stock options, outstanding, exercisable range	565,104	465,104	565,104	465,104
Minimum exercisable prices (in dollars per share)	$ 6.87	$ 6.87	$ 6.87	$ 6.87
Maximum exercisable prices (in dollars per share)	$ 35.17	$ 18.81	$ 30.32	$ 18.81
Anti-dilutive shares not included in earnings per share calculation	45,616	157,573	103,189	157,573
Exercise Price Range One [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Stock options, outstanding, exercisable range	622,677		622,677
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		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Income (numerator) [Abstract]
Net earnings available to common shareholders	$ 51,517	$ 50,137	$ 161,632	$ 148,268
Diluted earnings (loss) per share, Net income (loss) available to common shareholders	$ 51,517	$ 50,137	$ 161,632	$ 148,268
Shares (denominator) [Abstract]
Weighted average shares - basic	48,759,369	54,175,184	50,807,021	54,828,547
Effect of dilutive securities, Common stock options and restricted stock units (in shares)	718,867	563,426	554,083	507,807
Diluted earnings (loss) per share, Net income (loss) available to common shareholders (in shares)	49,478,236	54,738,610	51,361,104	55,336,354
Per share amount [Abstract]
Net income per share - basic	$ 1.06	$ 0.93	$ 3.18	$ 2.70
Effect of dilutive securities, Common stock options and restricted stock units (in dollars per share)	(0.02)	(0.01)	(0.03)	(0.02)
Net income per share - diluted	$ 1.04	$ 0.92	$ 3.15	$ 2.68

Investment Securities (Narrativ

Investment Securities (Narrative) (Details)	3 Months Ended		9 Months Ended
	Sep. 30, 2024 USD ($)	Sep. 30, 2023 USD ($)	Sep. 30, 2024 USD ($) security	Sep. 30, 2023 USD ($)	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	$ 21,700,000		$ 21,700,000		$ 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	Sep. 30, 2024	Dec. 31, 2023
Available-for-sale [Abstract]
Total	$ 1,575,229	$ 783,904
Gross unrealized gains	40,460	177
Gross unrealized losses	(17,400)	(26,547)
Allowance for Credit Losses	(10,000)	(10,000)
Investment securities, available-for-sale, at fair value	1,588,289	747,534
U.S. Government Agency Securities [Member]
Available-for-sale [Abstract]
Total	31,622	35,346
Gross unrealized gains	114	6
Gross unrealized losses	(718)	(1,466)
Investment securities, available-for-sale, at fair value	31,018	33,886
Asset-backed Securities [Member]
Available-for-sale [Abstract]
Total	236,794	327,159
Gross unrealized gains	157	9
Gross unrealized losses	(27)	(1,815)
Investment securities, available-for-sale, at fair value	236,924	325,353
Federally Insured Student Loan Securities [Member]
Available-for-sale [Abstract]
Total	2,754	6,032
Gross unrealized losses	(6)	(49)
Investment securities, available-for-sale, at fair value	2,748	5,983
Collateralized Loan Obligations Securities [Member]
Available-for-sale [Abstract]
Total	234,040	321,127
Gross unrealized gains	157	9
Gross unrealized losses	(21)	(1,766)
Investment securities, available-for-sale, at fair value	234,176	319,370
Tax-exempt Obligations Of States And Political Subdivisions [Member]
Available-for-sale [Abstract]
Total	7,860	4,860
Gross unrealized gains	97	39
Gross unrealized losses	(26)	(48)
Investment securities, available-for-sale, at fair value	7,931	4,851
Taxable Obligations Of States And Political Subdivisions [Member]
Available-for-sale [Abstract]
Total	35,366	43,323
Gross unrealized gains	12	15
Gross unrealized losses	(371)	(952)
Investment securities, available-for-sale, at fair value	35,007	42,386
Residential Mortgage-backed Securities [Member]
Available-for-sale [Abstract]
Total	448,761	169,882
Gross unrealized gains	18,536	108
Gross unrealized losses	(3,689)	(9,223)
Investment securities, available-for-sale, at fair value	463,608	160,767
Collateralized Mortgage Obligation Securities [Member]
Available-for-sale [Abstract]
Total	29,433	35,575
Gross unrealized losses	(940)	(1,537)
Investment securities, available-for-sale, at fair value	28,493	34,038
Commercial Mortgage-backed Securities [Member]
Available-for-sale [Abstract]
Total	775,393	157,759
Gross unrealized gains	21,544
Gross unrealized losses	(11,629)	(11,506)
Investment securities, available-for-sale, at fair value	785,308	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	Sep. 30, 2024	Dec. 31, 2023
Available-for-sale, Amortized cost [Abstract]
Due before one year	$ 61,915
Due after one year through five years	131,811
Due after five years through ten years	724,661
Due after ten years	656,842
Total	1,575,229	$ 783,904
Available-for-sale, Fair value [Abstract]
Due before one year	61,234
Due after one year through five years	130,897
Due after five years through ten years	740,659
Due after ten years	655,499
Total investment securities, available-for-sale	$ 1,588,289	$ 747,534

Investment Securities (Availabl

Investment Securities (Available-for-sale And Held-to-maturity Securities, Continuous Unrealized Loss Position) (Details) $ in Thousands	Sep. 30, 2024 USD ($) security	Dec. 31, 2023 USD ($) security
Available-for-sale, continuous unrealized loss position [Abstract]
Number of securities | security	222	288
Available-for-sale, continuous unrealized loss position, Fair Value [Abstract]
Less than 12 months, Fair Value	$ 78,838	$ 36,826
12 months or longer, Fair Value	338,901	680,853
Total, Fair Value	417,739	717,679
Available-for-sale, continuous unrealized loss position, Unrealized losses [Abstract]
Less than 12 months, Unrealized losses	(161)	(796)
12 months or longer, Unrealized losses	(17,239)	(25,751)
Total, Unrealized losses	$ (17,400)	$ (26,547)
U.S. Government Agency Securities [Member]
Available-for-sale, continuous unrealized loss position [Abstract]
Number of securities | security	13	15
Available-for-sale, continuous unrealized loss position, Fair Value [Abstract]
Less than 12 months, Fair Value	$ 17	$ 14,945
12 months or longer, Fair Value	15,171	17,697
Total, Fair Value	15,188	32,642
Available-for-sale, continuous unrealized loss position, Unrealized losses [Abstract]
Less than 12 months, Unrealized losses		(302)
12 months or longer, Unrealized losses	(718)	(1,164)
Total, Unrealized losses	$ (718)	$ (1,466)
Asset-backed Securities [Member]
Available-for-sale, continuous unrealized loss position [Abstract]
Number of securities | security	16	53
Available-for-sale, continuous unrealized loss position, Fair Value [Abstract]
Less than 12 months, Fair Value	$ 43,265
12 months or longer, Fair Value	34,734	$ 314,749
Total, Fair Value	77,999	314,749
Available-for-sale, continuous unrealized loss position, Unrealized losses [Abstract]
Less than 12 months, Unrealized losses	(8)
12 months or longer, Unrealized losses	(19)	(1,815)
Total, Unrealized losses	$ (27)	$ (1,815)
Tax-exempt Obligations Of States And Political Subdivisions [Member]
Available-for-sale, continuous unrealized loss position [Abstract]
Number of securities | security	1	3
Available-for-sale, continuous unrealized loss position, Fair Value [Abstract]
Less than 12 months, Fair Value		$ 997
12 months or longer, Fair Value	$ 1,134	1,850
Total, Fair Value	1,134	2,847
Available-for-sale, continuous unrealized loss position, Unrealized losses [Abstract]
Less than 12 months, Unrealized losses		(3)
12 months or longer, Unrealized losses	(26)	(45)
Total, Unrealized losses	$ (26)	$ (48)
Taxable Obligations Of States And Political Subdivisions [Member]
Available-for-sale, continuous unrealized loss position [Abstract]
Number of securities | security	19	25
Available-for-sale, continuous unrealized loss position, Fair Value [Abstract]
12 months or longer, Fair Value	$ 29,331	$ 39,621
Total, Fair Value	29,331	39,621
Available-for-sale, continuous unrealized loss position, Unrealized losses [Abstract]
12 months or longer, Unrealized losses	(371)	(952)
Total, Unrealized losses	$ (371)	$ (952)
Residential Mortgage-backed Securities [Member]
Available-for-sale, continuous unrealized loss position [Abstract]
Number of securities | security	100	132
Available-for-sale, continuous unrealized loss position, Fair Value [Abstract]
Less than 12 months, Fair Value	$ 536	$ 20,884
12 months or longer, Fair Value	40,110	126,645
Total, Fair Value	40,646	147,529
Available-for-sale, continuous unrealized loss position, Unrealized losses [Abstract]
Less than 12 months, Unrealized losses	(1)	(491)
12 months or longer, Unrealized losses	(3,688)	(8,732)
Total, Unrealized losses	$ (3,689)	$ (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	$ 28,493	$ 34,038
Total, Fair Value	28,493	34,038
Available-for-sale, continuous unrealized loss position, Unrealized losses [Abstract]
12 months or longer, Unrealized losses	(940)	(1,537)
Total, Unrealized losses	$ (940)	$ (1,537)
Commercial Mortgage-backed Securities [Member]
Available-for-sale, continuous unrealized loss position [Abstract]
Number of securities | security	54	40
Available-for-sale, continuous unrealized loss position, Fair Value [Abstract]
Less than 12 months, Fair Value	$ 35,020
12 months or longer, Fair Value	189,928	$ 146,253
Total, Fair Value	224,948	146,253
Available-for-sale, continuous unrealized loss position, Unrealized losses [Abstract]
Less than 12 months, Unrealized losses	(152)
12 months or longer, Unrealized losses	(11,477)	(11,506)
Total, Unrealized losses	$ (11,629)	$ (11,506)

Loans (Narrative) (Details)

Loans (Narrative) (Details)	1 Months Ended	3 Months Ended			9 Months Ended		12 Months Ended
	Sep. 30, 2023 USD ($)	Sep. 30, 2024 USD ($)	Mar. 31, 2024 USD ($)	Sep. 30, 2023 USD ($)	Sep. 30, 2024 USD ($) item	Sep. 30, 2023 USD ($)	Dec. 31, 2023 USD ($)	Dec. 31, 2020 USD ($) item	Dec. 31, 2022 USD ($)
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans available for sale, unpaid principal amount		$ 255,700,000			$ 255,700,000
Gains (losses) recognized from changes in fair value					0	$ (1,700,000)
Changes in fair value gain (loss) of loans, credit weaknesses amount						365,000
Total loans, gross		5,895,593,000			5,895,593,000		$ 5,352,339,000
Number of securities securitized | item								6
Interest which would have been earned on loans classified as non-accrual					886,000	621,000
Other real estate owned		61,739,000	$ 40,300,000		61,739,000		16,949,000		$ 21,210,000
Commitments to lend additional funds to loan customers whose terms have been modified in troubled debt restructurings		0			0		0
Non-accrual loans, income					0
Financing receivables excluding accrued interest		5,895,593,000			5,895,593,000		5,352,339,000
Purchase of lease receivables					35,900,000
Remaining balance of PPP loan reimbursed		1,600,000			1,600,000
Total non-accrual loans		25,749,000			25,749,000		11,525,000
Allowance for credit losses on off-balance sheet credit		2,300,000			2,300,000		2,600,000
Allowance for loan and lease losses	$ 24,145,000	31,004,000		$ 24,145,000	31,004,000	24,145,000	27,378,000		22,374,000
Charge-offs					4,072,000	3,678,000	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		2,460,000,000			2,460,000,000
Federal Home Loan Bank Advances [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Amounts drawn against these lines		135,000,000			135,000,000
Federal Home Loan Bank Advances [Member] | Asset Pledged as Collateral without Right [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans, gross		2,210,000,000			2,210,000,000
Payment Delay as a result of Payment Deferral [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Troubled debt restructured loans balance		819,000			5,755,000	156,000
Term Extension [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receiving term extension modification					0
Troubled debt restructured loans balance					2,521,000
Payment Status [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Troubled debt restructured loans balance		56,155,000		0	$ 96,112,000	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		665,608,000			665,608,000		606,986,000
Nonaccrual loans, Income Reversed					130,000
Financing receivables excluding accrued interest		661,198,000			661,198,000		602,274,000
Total non-accrual loans		4,898,000			4,898,000		2,381,000
Allowance for loan and lease losses	2,679,000	3,072,000		2,679,000	3,072,000	2,679,000	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					3,271,000
SBL Commercial Mortgage [Member] | Payment Status [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Troubled debt restructured loans balance					3,271,000
SBA Loan [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, troubled debt restructured loans, reserves		0			5,000
SBL Loan - PPP, Including Other Institutions [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans, gross		7,500,000			7,500,000
SBLOC [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Gains (losses) recognized from changes in fair value								$ 0
Financing receivables excluding accrued interest		989,263,000			989,263,000		980,419,000
Advisor Financing [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans, gross		248,422,000			248,422,000		221,612,000
Financing receivables excluding accrued interest		248,422,000			248,422,000		221,612,000
Allowance for loan and lease losses	1,496,000	1,863,000		1,496,000	$ 1,863,000	1,496,000	1,662,000		1,293,000
Loan amount, loan-to-value ratio					70%
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		179,915,000			$ 179,915,000		137,752,000
Nonaccrual loans, Income Reversed					33,000	10,000
Financing receivables excluding accrued interest		175,169,000			175,169,000		131,135,000
Total non-accrual loans		3,047,000			3,047,000		1,842,000
Allowance for loan and lease losses	5,853,000	4,973,000		5,853,000	4,973,000	5,853,000	6,059,000		5,028,000
Charge-offs					431,000	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		819,000			2,484,000	156,000
SBL Non-Real Estate [Member] | Payment Status [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Troubled debt restructured loans balance		819,000			2,484,000	156,000
Direct Lease Financing [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans, gross		711,836,000			711,836,000		685,657,000
Nonaccrual loans, Income Reversed					69,000	71,000
Financing receivables excluding accrued interest		711,836,000			711,836,000		685,657,000
Total non-accrual loans		3,919,000			3,919,000		3,785,000
Allowance for loan and lease losses	8,971,000	12,512,000		8,971,000	12,512,000	8,971,000	10,454,000		7,972,000
Charge-offs					3,625,000	2,804,000	3,666,000
Direct Lease Financing [Member] | Term Extension [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Troubled debt restructured loans balance					2,521,000
Direct Lease Financing [Member] | Payment Status [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Troubled debt restructured loans balance					2,521,000
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		554,000,000			554,000,000		646,900,000
Nonaccrual loans, Income Reversed						13,000
Financing receivables excluding accrued interest		553,952,000			553,952,000		646,866,000
Charge-offs							24,000
Real Estate Bridge Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans, gross		2,189,761,000			$ 2,189,761,000		1,999,782,000
Debt Instrument, Term					3 years
Number of loan extensions | item					2
Loan Term, Extension Period					1 year
Nonaccrual loans, Income Reversed		815,000			$ 1,000,000
Financing receivables excluding accrued interest		2,189,761,000			2,189,761,000		1,999,782,000
Total non-accrual loans	47,800,000	12,300,000	39,400,000	47,800,000	12,300,000	47,800,000
Allowance for loan and lease losses	$ 3,456,000	7,127,000		$ 3,456,000	$ 7,127,000	$ 3,456,000	4,740,000		$ 3,121,000
Loan amount, weighted average loan-to-value ratio					73
Loan amount, loan-to-value ratio	84%				66%
Real Estate Bridge Loans [Member] | Payment Delay as a result of Payment Deferral [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total non-accrual loans		$ 12,300,000			$ 12,300,000
Loan amount, weighted average loan-to-value ratio		84			72
Loan amount, loan-to-value ratio		62%			56%
Real Estate Bridge Loans [Member] | Payment Status [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Troubled debt restructured loans balance		$ 55,336,000			$ 87,836,000
Real Estate Bridge Loans [Member] | Accounted For At Fair Value [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total non-accrual loans		11,200,000			11,200,000
Consumer Fintech [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans, gross		280,092,000			280,092,000
Secured Consumer Credit Card Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans, gross		111,000,000			111,000,000
Commercial Loan [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans held for sale		158,100,000			158,100,000
Total loans, gross		252,000,000			252,000,000
Receivables Acquired with Deteriorated Credit Quality [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans acquired with deteriorated credit quality		0			0		0
Financial Asset Acquired and No Credit Deterioration [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Purchase of lease receivables					0
60 to 89 Days Past Due [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans, gross		15,223,000			15,223,000		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					2,521,000
60 to 89 Days Past Due [Member] | SBL Non-Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans, gross		322,000			322,000		333,000
60 to 89 Days Past Due [Member] | Direct Lease Financing [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans, gross		12,883,000			12,883,000		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					2,521,000
60 to 89 Days Past Due [Member] | Consumer Fintech [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans, gross		4,000			4,000
Special Mention [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivables excluding accrued interest		84,400,000			84,400,000
Special Mention [Member] | SBL Commercial Mortgage [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivables excluding accrued interest		4,055,000			4,055,000		13,097,000
Special Mention [Member] | Advisor Financing [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivables excluding accrued interest		10,302,000			10,302,000		941,000
Special Mention [Member] | SBL Non-Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivables excluding accrued interest		1,031,000			1,031,000		2,275,000
Special Mention [Member] | Direct Lease Financing [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivables excluding accrued interest		9,490,000			9,490,000		1,139,000
Special Mention [Member] | IBLOC [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivables excluding accrued interest		46,000			46,000
Special Mention [Member] | Real Estate Bridge Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivables excluding accrued interest		84,384,000			84,384,000		76,336,000
Substandard [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivables excluding accrued interest		155,400,000			155,400,000
Substandard [Member] | SBL Commercial Mortgage [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivables excluding accrued interest		30,758,000			30,758,000		4,233,000
Substandard [Member] | SBL Non-Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivables excluding accrued interest		6,432,000			6,432,000		2,503,000
Substandard [Member] | Direct Lease Financing [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivables excluding accrued interest		21,629,000			21,629,000		6,688,000
Substandard [Member] | IBLOC [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivables excluding accrued interest		503,000			503,000		636,000
Substandard [Member] | Real Estate Bridge Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivables excluding accrued interest		155,447,000			$ 155,447,000		$ 51,700,000
Loan amount, weighted average loan-to-value ratio					77
Special Mention and Substandard Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Troubled debt restructured loans balance		55,300,000	$ 26,900,000
Financing receivable recapitalized with a new borrower.		19,300,000			$ 19,300,000
Financing receivable accounted for at fair value not included in modification		$ 37,300,000			$ 37,300,000
Payment deferral period		15 months			15 months
Partial payment deferral period					9 months
Special Mention and Substandard Loans [Member] | Recapitalized With A New Borrower [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loan amount, weighted average loan-to-value ratio		72
Loan amount, loan-to-value ratio		68%
Special Mention and Substandard Loans [Member] | Accounted For At Fair Value [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loan amount, weighted average loan-to-value ratio		73
Loan amount, loan-to-value ratio		65%

Loans (Major Classifications Of

Loans (Major Classifications Of Loans) (Details) - USD ($)	1 Months Ended	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2024	Dec. 31, 2023
Major classifications of loans [Abstract]
Total loans, gross		$ 5,895,593,000	$ 5,352,339,000
Unamortized loan fees and costs		11,023,000	8,800,000
Total loans, including unamortized loan fees and costs	$ 5,198,972,000	5,906,616,000	5,361,139,000
SBL Non-Real Estate [Member]
Major classifications of loans [Abstract]
Total loans, gross		179,915,000	137,752,000
Total loans, including unamortized loan fees and costs	130,579,000	179,915,000	137,752,000
SBL Commercial Mortgage [Member]
Major classifications of loans [Abstract]
Total loans, gross		665,608,000	606,986,000
Total loans, including unamortized loan fees and costs	547,107,000	665,608,000	606,986,000
SBL Construction [Member]
Major classifications of loans [Abstract]
Total loans, gross		30,158,000	22,627,000
Total loans, including unamortized loan fees and costs	19,204,000	30,158,000	22,627,000
Small Business Loans [Member]
Major classifications of loans [Abstract]
Total loans, gross		875,681,000	767,365,000
Direct Lease Financing [Member]
Major classifications of loans [Abstract]
Total loans, gross		711,836,000	685,657,000
Total loans, including unamortized loan fees and costs	670,208,000	711,836,000	685,657,000
SBLOC/IBLOC [Member]
Major classifications of loans [Abstract]
Total loans, gross		1,543,215,000	1,627,285,000
Total loans, including unamortized loan fees and costs	1,720,513,000	1,543,215,000	1,627,285,000
Advisor Financing [Member]
Major classifications of loans [Abstract]
Total loans, gross		248,422,000	221,612,000
Total loans, including unamortized loan fees and costs	199,442,000	$ 248,422,000	221,612,000
Loan amount, loan-to-value ratio		70%
Real Estate Bridge Loans [Member]
Major classifications of loans [Abstract]
Total loans, gross		$ 2,189,761,000	1,999,782,000
Total loans, including unamortized loan fees and costs	$ 1,848,224,000	$ 2,189,761,000	1,999,782,000
Loan amount, loan-to-value ratio	84%	66%
Consumer Fintech [Member]
Major classifications of loans [Abstract]
Total loans, gross		$ 280,092,000
Total loans, including unamortized loan fees and costs		280,092,000
Other Loans [Member]
Major classifications of loans [Abstract]
Total loans, gross		46,586,000	50,638,000
Total loans, including unamortized loan fees and costs	$ 55,800,000	46,586,000	50,638,000
Consumer - Other [Member]
Major classifications of loans [Abstract]
Demand deposit overdrafts reclassified as loan balances		960,000	1,700,000
Secured Consumer Credit Card Loans [Member]
Major classifications of loans [Abstract]
Total loans, gross		111,000,000
IBLOC [Member]
Major classifications of loans [Abstract]
Total loans, gross		$ 554,000,000	$ 646,900,000

Loans (Schedule Of Small Busine

Loans (Schedule Of Small Business Administration Loans and Held For Sale) (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Loans [Abstract]
SBLs, including costs net of deferred fees of $9,582 and $9,502 for September 30, 2024 and December 31, 2023, respectively	$ 885,263	$ 776,867
SBL loans included in commercial loans at fair value	93,888	119,287
Total small business loans	979,151	896,154
SBL deferred fees and costs	$ 9,582	$ 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	Sep. 30, 2024	Mar. 31, 2024	Dec. 31, 2023	Sep. 30, 2023
Financing Receivable, Nonaccrual [Line Items]
Non-accrual loans with a related ACL	$ 8,846
Related ACL	3,440
Non-accrual loans without a related ACL	16,903
Total non-accrual loans	25,749		$ 11,525
SBL Non-Real Estate [Member]
Financing Receivable, Nonaccrual [Line Items]
Non-accrual loans with a related ACL	2,236
Related ACL	524
Non-accrual loans without a related ACL	811
Total non-accrual loans	3,047		1,842
SBL Commercial Mortgage [Member]
Financing Receivable, Nonaccrual [Line Items]
Non-accrual loans with a related ACL	1,814
Related ACL	931
Non-accrual loans without a related ACL	3,084
Total non-accrual loans	4,898		2,381
SBL Construction [Member]
Financing Receivable, Nonaccrual [Line Items]
Non-accrual loans with a related ACL	1,585
Related ACL	118
Total non-accrual loans	1,585		3,385
Direct Lease Financing [Member]
Financing Receivable, Nonaccrual [Line Items]
Non-accrual loans with a related ACL	3,211
Related ACL	1,867
Non-accrual loans without a related ACL	708
Total non-accrual loans	3,919		3,785
Real Estate Bridge Loans [Member]
Financing Receivable, Nonaccrual [Line Items]
Non-accrual loans without a related ACL	12,300
Total non-accrual loans	$ 12,300	$ 39,400		$ 47,800
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	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2024	Dec. 31, 2024	Jul. 31, 2024	Mar. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Financing Receivables Past Due and Other Real Estate Owned [Line Items]
Total non-accrual loans		$ 25,749				$ 11,525
Loans past due 90 days or more and still accruing		4,737				1,744
Total non-performing loans		5,895,593				5,352,339
Other real estate owned		61,739			$ 40,300	16,949	$ 21,210
Total non-performing assets		92,225				30,218
Non-Performing Loans [Member]
Financing Receivables Past Due and Other Real Estate Owned [Line Items]
Total non-performing loans		30,486				13,269
SBL Non-Real Estate [Member]
Financing Receivables Past Due and Other Real Estate Owned [Line Items]
Total non-accrual loans		3,047				1,842
Total non-performing loans		179,915				137,752
SBL Commercial Mortgage [Member]
Financing Receivables Past Due and Other Real Estate Owned [Line Items]
Total non-accrual loans		4,898				2,381
Total non-performing loans		665,608				606,986
SBL Construction [Member]
Financing Receivables Past Due and Other Real Estate Owned [Line Items]
Total non-accrual loans		1,585				3,385
Total non-performing loans		30,158				22,627
Direct Lease Financing [Member]
Financing Receivables Past Due and Other Real Estate Owned [Line Items]
Total non-accrual loans		3,919				3,785
Total non-performing loans		711,836				685,657
IBLOC [Member]
Financing Receivables Past Due and Other Real Estate Owned [Line Items]
Total non-performing loans		554,000				646,900
Real Estate Bridge Loans [Member]
Financing Receivables Past Due and Other Real Estate Owned [Line Items]
Total non-accrual loans	$ 47,800	12,300			$ 39,400
Total non-performing loans		$ 2,189,761				1,999,782
Loan amount, loan-to-value ratio	84%	66%
Deposits for property purchase				$ 375
Other Loans [Member]
Financing Receivables Past Due and Other Real Estate Owned [Line Items]
Total non-accrual loans						132
Total non-performing loans		$ 46,586				$ 50,638
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 ($)	1 Months Ended	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Payment Delay as a result of Payment Deferral [Member]
Financing Receivable, Modifications [Line Items]
Post-modification recorded investment		$ 819,000		$ 5,755,000	$ 156,000
Interest Rate Reduction and Payment Deferral [Member]
Financing Receivable, Modifications [Line Items]
Post-modification recorded investment		55,336,000		87,836,000
Term Extension [Member]
Financing Receivable, Modifications [Line Items]
Post-modification recorded investment				2,521,000
Payment Status [Member]
Financing Receivable, Modifications [Line Items]
Post-modification recorded investment		$ 56,155,000	$ 0	$ 96,112,000	156,000
Percent of total class of financing receivable		0.95%		1.63%
SBL Non-Real Estate [Member] | Payment Delay as a result of Payment Deferral [Member]
Financing Receivable, Modifications [Line Items]
Post-modification recorded investment		$ 819,000		$ 2,484,000	156,000
SBL Non-Real Estate [Member] | Payment Status [Member]
Financing Receivable, Modifications [Line Items]
Post-modification recorded investment		$ 819,000		$ 2,484,000	$ 156,000
Percent of total class of financing receivable		0.46%		1.38%	0.12%
SBL Commercial Mortgage [Member] | Payment Delay as a result of Payment Deferral [Member]
Financing Receivable, Modifications [Line Items]
Post-modification recorded investment				$ 3,271,000
SBL Commercial Mortgage [Member] | Payment Status [Member]
Financing Receivable, Modifications [Line Items]
Post-modification recorded investment				$ 3,271,000
Percent of total class of financing receivable				0.49%
Direct Lease Financing [Member] | Term Extension [Member]
Financing Receivable, Modifications [Line Items]
Post-modification recorded investment				$ 2,521,000
Direct Lease Financing [Member] | Payment Status [Member]
Financing Receivable, Modifications [Line Items]
Post-modification recorded investment				$ 2,521,000
Percent of total class of financing receivable				0.35%
Real Estate Bridge Loans [Member]
Financing Receivable, Modifications [Line Items]
Loan amount, weighted average loan-to-value ratio				73
Loan amount, loan-to-value ratio	84%			66%
Real Estate Bridge Loans [Member] | Payment Delay as a result of Payment Deferral [Member]
Financing Receivable, Modifications [Line Items]
Loan amount, weighted average loan-to-value ratio		84		72
Loan amount, loan-to-value ratio		62%		56%
Real Estate Bridge Loans [Member] | Interest Rate Reduction and Payment Deferral [Member]
Financing Receivable, Modifications [Line Items]
Post-modification recorded investment		$ 55,336,000		$ 87,836,000
Real Estate Bridge Loans [Member] | Payment Status [Member]
Financing Receivable, Modifications [Line Items]
Post-modification recorded investment		$ 55,336,000		$ 87,836,000
Percent of total class of financing receivable		2.53%		4.01%

Loans (Analysis of Loans Modifi

Loans (Analysis of Loans Modified) (Details)	1 Months Ended	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2024 USD ($)	Sep. 30, 2023 USD ($)	Sep. 30, 2024 USD ($)	Sep. 30, 2023 USD ($)
Real Estate Bridge Loans [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loan amount, weighted average loan-to-value ratio				73
Loan amount, loan-to-value ratio	84%			66%
Payment Status [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Troubled debt restructured loans balance		$ 56,155,000	$ 0	$ 96,112,000	$ 156,000
Payment Status [Member] | 60 to 89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Troubled debt restructured loans balance				2,521,000
Payment Status [Member] | Non- accrual [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Troubled debt restructured loans balance		321,000		1,046,000
Payment Status [Member] | Total Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Troubled debt restructured loans balance		321,000		3,567,000
Payment Status [Member] | Current [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Troubled debt restructured loans balance		55,834,000		92,545,000	156,000
Payment Status [Member] | SBL Non-Real Estate [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Troubled debt restructured loans balance		819,000		2,484,000	156,000
Payment Status [Member] | SBL Non-Real Estate [Member] | Non- accrual [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Troubled debt restructured loans balance		321,000		1,046,000
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		321,000		1,046,000
Payment Status [Member] | SBL Non-Real Estate [Member] | Current [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Troubled debt restructured loans balance		498,000		1,438,000	$ 156,000
Payment Status [Member] | SBL Commercial Mortgage [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Troubled debt restructured loans balance				3,271,000
Payment Status [Member] | SBL Commercial Mortgage [Member] | Current [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Troubled debt restructured loans balance				3,271,000
Payment Status [Member] | Direct Lease Financing [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Troubled debt restructured loans balance				2,521,000
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				2,521,000
Payment Status [Member] | Direct Lease Financing [Member] | Total Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Troubled debt restructured loans balance				2,521,000
Payment Status [Member] | Real Estate Bridge Loans [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Troubled debt restructured loans balance		55,336,000		87,836,000
Payment Status [Member] | Real Estate Bridge Loans [Member] | Current [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Troubled debt restructured loans balance		$ 55,336,000		$ 87,836,000

Loans (Summary Of Financial Eff

Loans (Summary Of Financial Effect of Modifications) (Details)	1 Months Ended	3 Months Ended	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2024	Sep. 30, 2023
SBL Non-Real Estate [Member]
Financing Receivable, Modifications [Line Items]
More-Than-Insignificant-Payment Delay		0.46%	1.38%	0.12%
SBL Commercial Mortgage [Member]
Financing Receivable, Modifications [Line Items]
More-Than-Insignificant-Payment Delay			0.49%
Direct Lease Financing [Member]
Financing Receivable, Modifications [Line Items]
Weighted average term extension (in months)			12 months
Real Estate Bridge Loans [Member]
Financing Receivable, Modifications [Line Items]
Weighted average interest rate reduction		1.27%	1.42%
More-Than-Insignificant-Payment Delay			1.23%
Loan amount, weighted average loan-to-value ratio			73
Loan amount, loan-to-value ratio	84%		66%

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	9 Months Ended
	Sep. 30, 2024 USD ($)	Mar. 31, 2024 USD ($)	Dec. 31, 2023 USD ($)	Sep. 30, 2023 USD ($)
Financing Receivable, Recorded Investment [Line Items]
Current Fiscal Year	$ 1,107,433		$ 975,467
Fiscal Year Before Latest Fiscal Year	937,360		1,539,551
Two Years Before Latest Fiscal Year	1,336,130		806,203
Three Years Before Latest Fiscal Year	632,372		146,373
Four Years Before Latest Fiscal Year	115,264		90,348
Prior	222,374		165,519
Revolving loans at amortized cost	1,544,660		1,628,878
Total	5,895,593		5,352,339
Unamortized loan fees and costs	11,023		8,800
Total loans, including unamortized loan fees and costs	5,906,616		5,361,139	$ 5,198,972
Total non-accrual loans	25,749		11,525
SBL Non-Real Estate [Member]
Financing Receivable, Recorded Investment [Line Items]
Current Fiscal Year	29,258		48,033
Fiscal Year Before Latest Fiscal Year	79,107		33,007
Two Years Before Latest Fiscal Year	31,377		27,809
Three Years Before Latest Fiscal Year	21,622		11,327
Four Years Before Latest Fiscal Year	6,635		4,703
Prior	7,170		6,256
Total	175,169		131,135
Total loans, including unamortized loan fees and costs	179,915		137,752	130,579
Total non-accrual loans	3,047		1,842
SBL Commercial Mortgage [Member]
Financing Receivable, Recorded Investment [Line Items]
Current Fiscal Year	100,153		128,750
Fiscal Year Before Latest Fiscal Year	110,097		138,281
Two Years Before Latest Fiscal Year	135,801		104,163
Three Years Before Latest Fiscal Year	92,238		68,087
Four Years Before Latest Fiscal Year	65,153		60,998
Prior	157,756		101,995
Total	661,198		602,274
Total loans, including unamortized loan fees and costs	665,608		606,986	547,107
Total non-accrual loans	4,898		2,381
SBL Construction [Member]
Financing Receivable, Recorded Investment [Line Items]
Current Fiscal Year	8,829		2,848
Fiscal Year Before Latest Fiscal Year	12,363		5,966
Two Years Before Latest Fiscal Year	2,394		7,642
Three Years Before Latest Fiscal Year	4,935		927
Four Years Before Latest Fiscal Year	927		4,534
Prior	710		710
Total	30,158		22,627
Total loans, including unamortized loan fees and costs	30,158		22,627	19,204
Total non-accrual loans	1,585		3,385
Direct Lease Financing [Member]
Financing Receivable, Recorded Investment [Line Items]
Current Fiscal Year	235,559		303,770
Fiscal Year Before Latest Fiscal Year	227,635		226,332
Two Years Before Latest Fiscal Year	162,083		95,145
Three Years Before Latest Fiscal Year	58,460		38,161
Four Years Before Latest Fiscal Year	20,591		17,799
Prior	7,508		4,450
Total	711,836		685,657
Total loans, including unamortized loan fees and costs	711,836		685,657	670,208
Total non-accrual loans	3,919		3,785
SBLOC [Member]
Financing Receivable, Recorded Investment [Line Items]
Revolving loans at amortized cost	989,263		980,419
Total	989,263		980,419
IBLOC [Member]
Financing Receivable, Recorded Investment [Line Items]
Revolving loans at amortized cost	553,952		646,866
Total	553,952		646,866
Advisor Financing [Member]
Financing Receivable, Recorded Investment [Line Items]
Current Fiscal Year	54,214		92,273
Fiscal Year Before Latest Fiscal Year	86,674		63,083
Two Years Before Latest Fiscal Year	56,511		40,994
Three Years Before Latest Fiscal Year	31,672		25,262
Four Years Before Latest Fiscal Year	19,351
Total	248,422		221,612
Total loans, including unamortized loan fees and costs	248,422		221,612	199,442
Real Estate Bridge Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Current Fiscal Year	397,641		397,073
Fiscal Year Before Latest Fiscal Year	421,321		1,072,622
Two Years Before Latest Fiscal Year	947,707		530,087
Three Years Before Latest Fiscal Year	423,092
Total	2,189,761		1,999,782
Total loans, including unamortized loan fees and costs	2,189,761		1,999,782	1,848,224
Total non-accrual loans	$ 12,300	$ 39,400		47,800
Loan amount, weighted average loan-to-value ratio	73
Other Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Current Fiscal Year	$ 281,779		2,720
Fiscal Year Before Latest Fiscal Year	163		260
Two Years Before Latest Fiscal Year	257		363
Three Years Before Latest Fiscal Year	353		2,609
Four Years Before Latest Fiscal Year	2,607		2,314
Prior	49,230		52,108
Revolving loans at amortized cost	1,445		1,593
Total	335,834		61,967
Total loans, including unamortized loan fees and costs	46,586		50,638	$ 55,800
Total non-accrual loans			132
SBL CRA [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	9,200		11,300
Non-Rated [Member] | SBL Non-Real Estate [Member]
Financing Receivable, Recorded Investment [Line Items]
Current Fiscal Year			507
Total			507
Non-Rated [Member] | Direct Lease Financing [Member]
Financing Receivable, Recorded Investment [Line Items]
Current Fiscal Year	3,413		1,273
Total	3,413		1,273
Non-Rated [Member] | SBLOC [Member]
Financing Receivable, Recorded Investment [Line Items]
Revolving loans at amortized cost	3,991		3,261
Total	3,991		3,261
Non-Rated [Member] | IBLOC [Member]
Financing Receivable, Recorded Investment [Line Items]
Revolving loans at amortized cost	52
Total	52
Non-Rated [Member] | Other Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Current Fiscal Year	281,052		2,555
Prior	10,320		11,513
Total	291,372		14,068
Pass [Member] | SBL Non-Real Estate [Member]
Financing Receivable, Recorded Investment [Line Items]
Current Fiscal Year	28,815		47,066
Fiscal Year Before Latest Fiscal Year	78,143		32,512
Two Years Before Latest Fiscal Year	29,382		26,919
Three Years Before Latest Fiscal Year	19,517		9,662
Four Years Before Latest Fiscal Year	5,969		4,334
Prior	5,880		5,357
Total	167,706		125,850
Pass [Member] | SBL Commercial Mortgage [Member]
Financing Receivable, Recorded Investment [Line Items]
Current Fiscal Year	100,153		128,375
Fiscal Year Before Latest Fiscal Year	96,812		138,281
Two Years Before Latest Fiscal Year	133,887		93,399
Three Years Before Latest Fiscal Year	78,897		67,635
Four Years Before Latest Fiscal Year	64,899		58,550
Prior	151,737		98,704
Total	626,385		584,944
Pass [Member] | SBL Construction [Member]
Financing Receivable, Recorded Investment [Line Items]
Current Fiscal Year	8,829		2,848
Fiscal Year Before Latest Fiscal Year	12,363		5,966
Two Years Before Latest Fiscal Year	2,394		1,877
Three Years Before Latest Fiscal Year	3,625		927
Four Years Before Latest Fiscal Year	927		4,534
Total	28,138		16,152
Pass [Member] | Direct Lease Financing [Member]
Financing Receivable, Recorded Investment [Line Items]
Current Fiscal Year	226,080		302,362
Fiscal Year Before Latest Fiscal Year	218,088		221,768
Two Years Before Latest Fiscal Year	151,653		92,945
Three Years Before Latest Fiscal Year	53,905		37,664
Four Years Before Latest Fiscal Year	20,283		17,469
Prior	7,295		4,349
Total	677,304		676,557
Pass [Member] | SBLOC [Member]
Financing Receivable, Recorded Investment [Line Items]
Revolving loans at amortized cost	985,272		977,158
Total	985,272		977,158
Pass [Member] | IBLOC [Member]
Financing Receivable, Recorded Investment [Line Items]
Revolving loans at amortized cost	553,351		646,230
Total	553,351		646,230
Pass [Member] | Advisor Financing [Member]
Financing Receivable, Recorded Investment [Line Items]
Current Fiscal Year	54,214		92,273
Fiscal Year Before Latest Fiscal Year	86,674		63,083
Two Years Before Latest Fiscal Year	55,480		40,994
Three Years Before Latest Fiscal Year	23,241		24,321
Four Years Before Latest Fiscal Year	18,511
Total	238,120		220,671
Pass [Member] | Real Estate Bridge Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Current Fiscal Year	353,084		397,073
Fiscal Year Before Latest Fiscal Year	421,321		1,013,199
Two Years Before Latest Fiscal Year	807,514		461,474
Three Years Before Latest Fiscal Year	368,011
Total	1,949,930		1,871,746
Pass [Member] | Other Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Current Fiscal Year	727		165
Fiscal Year Before Latest Fiscal Year	163		260
Two Years Before Latest Fiscal Year	257		363
Three Years Before Latest Fiscal Year	353		2,609
Four Years Before Latest Fiscal Year	2,607		2,314
Prior	38,612		40,101
Revolving loans at amortized cost	1,445		1,593
Total	44,164		47,405
Special Mention [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	84,400
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	215		119
Prior	149		337
Total	1,031		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	1,108
Four Years Before Latest Fiscal Year			595
Prior	2,413		1,363
Total	4,055		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	2,079
Fiscal Year Before Latest Fiscal Year	2,403		666
Two Years Before Latest Fiscal Year	2,837		202
Three Years Before Latest Fiscal Year	1,922		125
Four Years Before Latest Fiscal Year	136		146
Prior	113
Total	9,490		1,139
Special Mention [Member] | IBLOC [Member]
Financing Receivable, Recorded Investment [Line Items]
Revolving loans at amortized cost	46
Total	46
Special Mention [Member] | Advisor Financing [Member]
Financing Receivable, Recorded Investment [Line Items]
Two Years Before Latest Fiscal Year	1,031
Three Years Before Latest Fiscal Year	8,431		941
Four Years Before Latest Fiscal Year	840
Total	10,302		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	31,153
Total	84,384		76,336
Special Mention [Member] | Other Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Prior	298		362
Total	298		362
Substandard [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	155,400
Substandard [Member] | SBL Non-Real Estate [Member]
Financing Receivable, Recorded Investment [Line Items]
Current Fiscal Year	443
Fiscal Year Before Latest Fiscal Year	964		495
Two Years Before Latest Fiscal Year	1,995		632
Three Years Before Latest Fiscal Year	1,438		564
Four Years Before Latest Fiscal Year	451		250
Prior	1,141		562
Total	6,432		2,503
Substandard [Member] | SBL Commercial Mortgage [Member]
Financing Receivable, Recorded Investment [Line Items]
Fiscal Year Before Latest Fiscal Year	13,285
Two Years Before Latest Fiscal Year	1,380
Three Years Before Latest Fiscal Year	12,233		452
Four Years Before Latest Fiscal Year	254		1,853
Prior	3,606		1,928
Total	30,758		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	1,310
Prior	710		710
Total	2,020		3,385
Substandard [Member] | Direct Lease Financing [Member]
Financing Receivable, Recorded Investment [Line Items]
Current Fiscal Year	3,987		135
Fiscal Year Before Latest Fiscal Year	7,144		3,898
Two Years Before Latest Fiscal Year	7,593		1,998
Three Years Before Latest Fiscal Year	2,633		372
Four Years Before Latest Fiscal Year	172		184
Prior	100		101
Total	21,629		6,688
Substandard [Member] | IBLOC [Member]
Financing Receivable, Recorded Investment [Line Items]
Revolving loans at amortized cost	503		636
Total	503		636
Substandard [Member] | Real Estate Bridge Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Current Fiscal Year	27,644
Two Years Before Latest Fiscal Year	103,875		51,700
Three Years Before Latest Fiscal Year	23,928
Total	$ 155,447		51,700
Loan amount, weighted average loan-to-value ratio	77
Stabilized loan to value ratio	68
Substandard [Member] | Other Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Prior			132
Total			$ 132

Loans (Changes In Allowance For

Loans (Changes In Allowance For Loan And Lease Losses By Loan Category) (Details) - USD ($) $ in Thousands	9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 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	(4,072)	(3,678)	(4,640)
Recoveries	382	1,040	1,179
Provision (credit)	7,316	4,409	8,465
Loans and Leases Receivable, Allowance, Ending Balance	31,004	24,145	27,378
Ending balance: Individually evaluated for expected credit loss	3,500	1,831	2,888
Ending balance: Collectively evaluated for expected credit loss	27,504	22,314	24,490
Loans [Abstract]
Loans: Ending Balance	5,906,616	5,198,972	5,361,139
Ending balance: Individually evaluated for expected credit loss	26,037	15,412	11,832
Ending balance: Collectively evaluated for expected credit loss	5,880,579	5,183,560	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	(431)	(871)	(871)
Recoveries	102	446	475
Provision (credit)	(757)	1,250	1,427
Loans and Leases Receivable, Allowance, Ending Balance	4,973	5,853	6,059
Ending balance: Individually evaluated for expected credit loss	585	566	670
Ending balance: Collectively evaluated for expected credit loss	4,388	5,287	5,389
Loans [Abstract]
Loans: Ending Balance	179,915	130,579	137,752
Ending balance: Individually evaluated for expected credit loss	3,113	1,337	1,919
Ending balance: Collectively evaluated for expected credit loss	176,802	129,242	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)	252	19	236
Loans and Leases Receivable, Allowance, Ending Balance	3,072	2,679	2,820
Ending balance: Individually evaluated for expected credit loss	931	419	343
Ending balance: Collectively evaluated for expected credit loss	2,141	2,260	2,477
Loans [Abstract]
Loans: Ending Balance	665,608	547,107	606,986
Ending balance: Individually evaluated for expected credit loss	4,898	2,945	2,381
Ending balance: Collectively evaluated for expected credit loss	660,710	544,162	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)	26	(323)	(280)
Loans and Leases Receivable, Allowance, Ending Balance	311	242	285
Ending balance: Individually evaluated for expected credit loss	117	44	44
Ending balance: Collectively evaluated for expected credit loss	194	198	241
Loans [Abstract]
Loans: Ending Balance	30,158	19,204	22,627
Ending balance: Individually evaluated for expected credit loss	1,585	3,385	3,385
Ending balance: Collectively evaluated for expected credit loss	28,573	15,819	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	(3,625)	(2,804)	(3,666)
Recoveries	279	220	330
Provision (credit)	5,404	3,583	5,818
Loans and Leases Receivable, Allowance, Ending Balance	12,512	8,971	10,454
Ending balance: Individually evaluated for expected credit loss	1,867	774	1,827
Ending balance: Collectively evaluated for expected credit loss	10,645	8,197	8,627
Loans [Abstract]
Loans: Ending Balance	711,836	670,208	685,657
Ending balance: Individually evaluated for expected credit loss	3,919	3,351	3,785
Ending balance: Collectively evaluated for expected credit loss	707,917	666,857	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)	(41)	(291)	(330)
Loans and Leases Receivable, Allowance, Ending Balance	772	876	813
Ending balance: Individually evaluated for expected credit loss		17
Ending balance: Collectively evaluated for expected credit loss	772	859	813
Loans [Abstract]
Loans: Ending Balance	1,543,215	1,720,513	1,627,285
Ending balance: Individually evaluated for expected credit loss		475
Ending balance: Collectively evaluated for expected credit loss	1,543,215	1,720,038	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
Provision (credit)	201	203	369
Loans and Leases Receivable, Allowance, Ending Balance	1,863	1,496	1,662
Ending balance: Collectively evaluated for expected credit loss	1,863	1,496	1,662
Loans [Abstract]
Loans: Ending Balance	248,422	199,442	221,612
Ending balance: Collectively evaluated for expected credit loss	248,422	199,442	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)	2,387	335	1,619
Loans and Leases Receivable, Allowance, Ending Balance	7,127	3,456	4,740
Ending balance: Collectively evaluated for expected credit loss	7,127	3,456	4,740
Loans [Abstract]
Loans: Ending Balance	2,189,761	1,848,224	1,999,782
Ending balance: Individually evaluated for expected credit loss	12,300
Ending balance: Collectively evaluated for expected credit loss	2,177,461	1,848,224	1,999,782
Consumer Fintech [Member]
Loans [Abstract]
Loans: Ending Balance	280,092
Ending balance: Collectively evaluated for expected credit loss	280,092
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	1	299	299
Provision (credit)	(156)	(367)	(394)
Loans and Leases Receivable, Allowance, Ending Balance	374	572	545
Ending balance: Individually evaluated for expected credit loss		11	4
Ending balance: Collectively evaluated for expected credit loss	374	561	541
Loans [Abstract]
Loans: Ending Balance	46,586	55,800	50,638
Ending balance: Individually evaluated for expected credit loss	222	3,919	362
Ending balance: Collectively evaluated for expected credit loss	46,364	51,881	50,276
Unallocated [Member]
Loans [Abstract]
Loans: Ending Balance	11,023	7,895	8,800
Ending balance: Collectively evaluated for expected credit loss	$ 11,023	$ 7,895	$ 8,800

Loans (Net Charge-Offs, By Year

Loans (Net Charge-Offs, By Year Of Origination) (Details) - USD ($) $ in Thousands	9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Financing Receivable, Recorded Investment [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year, Current Period Charge-Offs	$ (17)		$ (138)
Financing Receivable, Year One, Originated, Current Fiscal Year, Current Period Net Charge Offs	(17)		(138)
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year, Charge-Offs	(537)		(2,150)
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year, Recoveries	46		48
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year, Net Charge Offs	(491)		(2,102)
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year, Charge-Offs	(2,274)		(1,129)
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year, Recoveries	155		168
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year, Net Charge-Offs	(2,119)		(961)
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year, Charge-Offs	(911)		(234)
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year, Recoveries	67		96
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year, Net Charges	(844)		(138)
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year, Charge-Offs	(238)		(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	(230)		(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	106		867
Financing Receivable, Originated, More than Five Years before Current Fiscal Year, Net Charge-Offs	11		(83)
Charge-offs	(4,072)	$ (3,678)	(4,640)
Recoveries	382	1,040	1,179
Net Charge-Offs	(3,690)		(3,461)
SBL Non-Real Estate [Member]
Financing Receivable, Recorded Investment [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year, Current Period Charge-Offs	(14)
Financing Receivable, Year One, Originated, Current Fiscal Year, Current Period Net Charge Offs	(14)
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, Recoveries	7
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year, Net Charge Offs	(46)
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	95		475
Financing Receivable, Originated, More than Five Years before Current Fiscal Year, Net Charge-Offs	24		(396)
Charge-offs	(431)	(871)	(871)
Recoveries	102	446	475
Net Charge-Offs	(329)		(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	(478)		(2,138)
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year, Recoveries	39		48
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year, Net Charge Offs	(439)		(2,090)
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year, Charge-Offs	(2,274)		(1,117)
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year, Recoveries	155		168
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year, Net Charge-Offs	(2,119)		(949)
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year, Charge-Offs	(810)		(234)
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year, Recoveries	67		96
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year, Net Charges	(743)		(138)
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year, Charge-Offs	(46)		(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	(38)		(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	(3,625)	(2,804)	(3,666)
Recoveries	279	220	330
Net Charge-Offs	(3,346)		(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)
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	1		299
Financing Receivable, Originated, More than Five Years before Current Fiscal Year, Net Charge-Offs	(9)		296
Charge-offs	(16)	(3)	(3)
Recoveries	1	$ 299	299
Net Charge-Offs	$ (15)		$ 296

Loans (Delinquent Loans By Loan

Loans (Delinquent Loans By Loan Category) (Details) $ in Thousands	1 Months Ended	3 Months Ended	9 Months Ended
	Sep. 30, 2023 USD ($)	Sep. 30, 2024 USD ($)	Sep. 30, 2024 USD ($)	Mar. 31, 2024 USD ($)	Dec. 31, 2023 USD ($)
Financing Receivable, Recorded Investment, Past Due [Line Items]
Non-accrual		$ 25,749	$ 25,749		$ 11,525
Total loans, gross		5,895,593	5,895,593		5,352,339
Total loans, including unamortized loan fees and costs	$ 5,198,972	5,906,616	5,906,616		5,361,139
30 to 59 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans, gross		20,135	20,135		30,217
60 to 89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans, gross		15,223	15,223		5,225
90+ Days Still Accruing [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans, gross		4,737	4,737		1,744
Total Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans, gross		65,844	65,844		48,711
Current [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans, gross		5,840,772	5,840,772		5,312,428
SBL Non-Real Estate [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Non-accrual		3,047	3,047		1,842
Total loans, gross		179,915	179,915		137,752
Total loans, including unamortized loan fees and costs	130,579	179,915	179,915		137,752
SBL Non-Real Estate [Member] | 30 to 59 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans, gross		72	72		84
SBL Non-Real Estate [Member] | 60 to 89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans, gross		322	322		333
SBL Non-Real Estate [Member] | 90+ Days Still Accruing [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans, gross		758	758		336
SBL Non-Real Estate [Member] | Total Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans, gross		4,199	4,199		2,595
SBL Non-Real Estate [Member] | Current [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans, gross		175,716	175,716		135,157
SBL Commercial Mortgage [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Non-accrual		4,898	4,898		2,381
Total loans, gross		665,608	665,608		606,986
Total loans, including unamortized loan fees and costs	547,107	665,608	665,608		606,986
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] | 90+ Days Still Accruing [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans, gross		336	336
SBL Commercial Mortgage [Member] | Total Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans, gross		5,234	5,234		4,564
SBL Commercial Mortgage [Member] | Current [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans, gross		660,374	660,374		602,422
SBL Construction [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Non-accrual		1,585	1,585		3,385
Total loans, gross		30,158	30,158		22,627
Total loans, including unamortized loan fees and costs	19,204	30,158	30,158		22,627
SBL Construction [Member] | Total Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans, gross		1,585	1,585		3,385
SBL Construction [Member] | Current [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans, gross		28,573	28,573		19,242
Direct Lease Financing [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Non-accrual		3,919	3,919		3,785
Total loans, gross		711,836	711,836		685,657
Total loans, including unamortized loan fees and costs	670,208	711,836	711,836		685,657
Direct Lease Financing [Member] | 30 to 59 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans, gross		5,791	5,791		5,163
Direct Lease Financing [Member] | 60 to 89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans, gross		12,883	12,883		1,209
Direct Lease Financing [Member] | 90+ Days Still Accruing [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans, gross		1,260	1,260		485
Direct Lease Financing [Member] | Total Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans, gross		23,853	23,853		10,642
Direct Lease Financing [Member] | Current [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans, gross		687,983	687,983		675,015
SBLOC/IBLOC [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans, gross		1,543,215	1,543,215		1,627,285
Total loans, including unamortized loan fees and costs	1,720,513	1,543,215	1,543,215		1,627,285
SBLOC/IBLOC [Member] | 30 to 59 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans, gross		10,251	10,251		21,934
SBLOC/IBLOC [Member] | 60 to 89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans, gross		2,014	2,014		3,607
SBLOC/IBLOC [Member] | 90+ Days Still Accruing [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans, gross		2,383	2,383		745
SBLOC/IBLOC [Member] | Total Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans, gross		14,648	14,648		26,286
SBLOC/IBLOC [Member] | Current [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans, gross		1,528,567	1,528,567		1,600,999
Advisor Financing [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans, gross		248,422	248,422		221,612
Total loans, including unamortized loan fees and costs	199,442	248,422	$ 248,422		221,612
Loan amount, loan-to-value ratio			70%
Advisor Financing [Member] | Current [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans, gross		248,422	$ 248,422		221,612
Real Estate Bridge Loans [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Non-accrual	47,800	12,300	12,300	$ 39,400
Total loans, gross		2,189,761	2,189,761		1,999,782
Total loans, including unamortized loan fees and costs	$ 1,848,224	2,189,761	$ 2,189,761		1,999,782
Loan amount, weighted average loan-to-value ratio			73
Loan amount, loan-to-value ratio	84%		66%
Real Estate Bridge Loans [Member] | Total Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans, gross		12,300	$ 12,300
Real Estate Bridge Loans [Member] | Current [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans, gross		2,177,461	2,177,461		1,999,782
Consumer Fintech [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans, gross		280,092	280,092
Total loans, including unamortized loan fees and costs		280,092	280,092
Consumer Fintech [Member] | 30 to 59 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans, gross		4,021	4,021
Consumer Fintech [Member] | 60 to 89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans, gross		4	4
Consumer Fintech [Member] | Total Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans, gross		4,025	4,025
Consumer Fintech [Member] | Current [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans, gross		276,067	276,067
Other Loans II [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Non-accrual					132
Total loans, including unamortized loan fees and costs		46,586	46,586		50,638
Other Loans II [Member] | 30 to 59 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans, gross					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					178
Other Loans II [Member] | Total Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans, gross					1,239
Other Loans II [Member] | Current [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans, gross		46,586	46,586		49,399
Unamortized Loan Fees And Costs [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans, including unamortized loan fees and costs		11,023	11,023		8,800
Unamortized Loan Fees And Costs [Member] | Current [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans, gross		11,023	11,023		$ 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	$ 12,300
Loan amount, weighted average loan-to-value ratio		84	72
Loan amount, loan-to-value ratio		62%	56%
Accounted For At Fair Value [Member] | Real Estate Bridge Loans [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Non-accrual		$ 11,200	$ 11,200

Loans (Scheduled Undiscounted C

Loans (Scheduled Undiscounted Cash Flows Of Direct Financing Leases) (Details) $ in Thousands	Sep. 30, 2024 USD ($)
Loans [Abstract]
Remaining 2024	$ 64,912
2025	195,067
2026	169,273
2027	96,674
2028	49,469
2029 and thereafter	15,845
Total undiscounted cash flows	591,240
Residual value	224,392
Difference between undiscounted cash flows and discounted cash flows	(103,796)
Present value of lease payments recorded as lease receivables	711,836
Direct residual value not guaranteed	$ 49,856

Transactions With Affiliates (D

Transactions With Affiliates (Details) - USD ($)	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Related Party Transaction [Line Items]
Deposits	$ 6,925,752,000		$ 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	5,200,000		$ 5,700,000
Duane Morris LLP [Member]
Related Party Transaction [Line Items]
Payment for legal services	$ 4,800	$ 164,000

Fair Value Measurements (Narrat

Fair Value Measurements (Narrative) (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 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	55,800,000		$ 55,800,000	$ 1,040,000,000
Estimated selling costs, percentage reduction			7%
Estimated selling costs			10%
Collateral dependent loans	8,900,000		$ 8,900,000
Specific reserves and other write downs on impaired loans			$ 3,500,000
Fair Value, Measurements, Nonrecurring [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Estimated selling costs, percentage reduction			7%
Estimated selling costs			10%
Collateral dependent loans	$ 5,410,000		$ 5,410,000	$ 8,944,000

Fair Value Measurements (Carryi

Fair Value Measurements (Carrying Amount And Estimated Fair Value Of Assets And Liabilities) (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Carrying amount and estimated fair value of assets and liabilities [Abstract]
Investment securities available-for-sale	$ 1,588,289	$ 747,534
Other long-term borrowings	38,157	38,561
Quoted Prices In Active Markets For Identical Assets (Level 1) [Member]
Carrying amount and estimated fair value of assets and liabilities [Abstract]
Short-term borrowings	135,000
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	1,576,972	735,463
Interest rate swaps, asset		285
Demand and interest checking	6,844,128	6,630,251
Savings and money market	81,624	50,659
Senior debt	93,726	96,539
Other long-term borrowings	38,157	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	21,717	15,591
Commercial loans, at fair value	252,004	332,766
Loans, net of deferred loan fees and costs	5,807,267	5,329,436
Subordinated debentures	10,991	11,470
Carrying Amount [Member]
Carrying amount and estimated fair value of assets and liabilities [Abstract]
Investment securities available-for-sale	1,588,289	747,534
Federal Reserve, FHLB and ACBB stock	21,717	15,591
Commercial loans, at fair value	252,004	332,766
Loans, net of deferred loan fees and costs	5,906,616	5,361,139
Interest rate swaps, asset		285
Demand and interest checking	6,844,128	6,630,251
Savings and money market	81,624	50,659
Senior debt	96,125	95,859
Subordinated debentures	13,401	13,401
Other long-term borrowings	38,157	38,561
Short-term borrowings	135,000
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	1,588,289	747,534
Federal Reserve, FHLB and ACBB stock	21,717	15,591
Commercial loans, at fair value	252,004	332,766
Loans, net of deferred loan fees and costs	5,807,267	5,329,436
Interest rate swaps, asset		285
Demand and interest checking	6,844,128	6,630,251
Savings and money market	81,624	50,659
Senior debt	93,726	96,539
Subordinated debentures	10,991	11,470
Other long-term borrowings	38,157	38,561
Short-term borrowings	$ 135,000
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	9 Months Ended
	Sep. 30, 2024	Mar. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Assets measured at fair value on a recurring basis [Abstract]
Total investment securities, available-for-sale	$ 1,588,289		$ 747,534
Assets measured on a nonrecurring basis [Abstract]
Collateral dependent loans with specific reserves	8,900
Other real estate owned	$ 61,739	$ 40,300	16,949	$ 21,210
Estimated selling costs, percentage reduction	7%
Estimated selling costs	10%
Fair Value, Measurements, Recurring [Member]
Assets measured at fair value on a recurring basis [Abstract]
U.S. Government agency securities	$ 31,018		33,886
Asset-backed securities	236,924		325,353
Obligations of states and political subdivisions	42,938		47,237
Residential mortgage-backed securities	463,608		160,767
Collateralized mortgage obligation securities	28,493		34,038
Commercial mortgage-backed securities	785,308		146,253
Total investment securities, available-for-sale	1,588,289		747,534
Commercial loans, at fair value	252,004		332,766
Interest rate swaps, asset			285
Total assets	1,840,293		1,080,585
Fair Value, Measurements, Nonrecurring [Member]
Assets measured on a nonrecurring basis [Abstract]
Collateral dependent loans with specific reserves	5,410		8,944
Other real estate owned	61,739		16,949
Assets nonrecurring	$ 67,149		25,893
Estimated selling costs, percentage reduction	7%
Estimated selling costs	10%
Significant Other Observable Inputs (Level 2) [Member]
Assets measured at fair value on a recurring basis [Abstract]
Total investment securities, available-for-sale	$ 1,576,972		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	31,018		33,886
Asset-backed securities	236,924		325,353
Obligations of states and political subdivisions	42,938		47,237
Residential mortgage-backed securities	463,608		160,767
Collateralized mortgage obligation securities	28,493		34,038
Commercial mortgage-backed securities	773,991		134,182
Total investment securities, available-for-sale	1,576,972		735,463
Interest rate swaps, asset			285
Total assets	1,576,972		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	252,004		332,766
Assets measured on a nonrecurring basis [Abstract]
Other real estate owned	61,739		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	252,004		332,766
Total assets	263,321		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	5,410		8,944
Other real estate owned	61,739		16,949
Assets nonrecurring	$ 67,149		$ 25,893

Fair Value Measurements (Change

Fair Value Measurements (Changes In Company's Level 3 Assets) (Details) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 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	(1,744)	(2,686)
Total net (losses) or gains (realized/unrealized) Included in earnings	2,489	3,869
Purchases, advances, sales and settlements
Advances		134,256
Settlements	(81,507)	(391,816)
Ending balance	$ 252,004	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	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Fair Value Measurements [Abstract]
Beginning balance	$ 16,949	$ 21,210
Transfer from loans, net	42,120	0
Transfer from commercial loans, at fair value	1,744	2,686
Advances	926	0
Write-downs	0	(1,147)
Sales	0	(5,800)
Ending balance	$ 61,739	$ 16,949

Fair Value Measurements (Fair V

Fair Value Measurements (Fair Value Inputs, Assets, Quantitative Information) (Details) $ in Thousands	9 Months Ended
	Sep. 30, 2024 USD ($) item	Mar. 31, 2024 USD ($)	Dec. 31, 2023 USD ($) item	Dec. 31, 2022 USD ($)
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Investment securities available-for-sale | $	$ 1,588,289		$ 747,534
Other real estate owned | $	$ 61,739	$ 40,300	$ 16,949	$ 21,210
Estimated selling costs	10%
Estimated selling costs, percentage reduction	7%
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%
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	0.0710		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	0.0710		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	0.0700		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	0.1080		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	0.0882		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	0.0920		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	0.1620		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	0.1202		0.1419
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
Commercial loans held for sale | $	252,004		332,766
Other real estate owned | $	61,739		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 | $	93,888		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 | $	146,701		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 | $	$ 11,415		$ 50,805

Other Identifiable Intangible_3

Other Identifiable Intangible Assets (Narrative) (Details) - USD ($)	1 Months Ended		9 Months Ended
	Jan. 31, 2020	May 31, 2016	Sep. 30, 2024	Dec. 31, 2023
Finite-Lived Intangible Assets [Line Items]
Accumulated amortization			$ 3,138,000	$ 2,840,000
Goodwill			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			539,000
Gross intangible assets		$ 3,400,000
Accumulated amortization			3,138,000	2,840,000
Amortization of intangible assets			340,000
Gross Carrying Amount			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
Accumulated amortization			$ 2,900,000	2,600,000
Customer List Intangibles [Member] | McMahon Leasing [Member]
Finite-Lived Intangible Assets [Line Items]
Estimated useful life			12 years
Accumulated amortization			$ 273,000	$ 230,000
Finite-Lived Intangible Asset, Expected Amortization, Remainder of Fiscal Year			57,000
Finite-Lived Intangible Assets, Amortization Expense, Next Twelve Months			57,000
Finite-Lived Intangible Assets, Amortization Expense, Year Two			57,000
Finite-Lived Intangible Assets, Amortization Expense, Year Three			57,000
Finite-Lived Intangible Assets, Amortization Expense, Year Four			57,000
Finite-Lived Intangible Assets, Net			$ 287,000
Gross Carrying Amount	689,000
Trade Names [Member] | McMahon Leasing [Member]
Finite-Lived Intangible Assets [Line Items]
Acquired finite-lived intangible assets	$ 135,000

Other Identifiable Intangible_4

Other Identifiable Intangible Assets (Schedule Of Gross Carrying Value And Accumulated Amortization) (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Finite-Lived Intangible Assets [Line Items]
Goodwill	$ 263	$ 263
Total	4,491	4,491
Accumulated Amortization	3,138	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	$ 3,138	$ 2,840

Shareholders' Equity (Details)

Shareholders' Equity (Details) - USD ($) $ / shares in Units, $ in Millions	3 Months Ended									9 Months Ended
	Sep. 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	Sep. 30, 2024	Dec. 31, 2024	Oct. 26, 2023	Dec. 31, 2021
Equity, Class of Treasury Stock [Line Items]
Cost of repurchased share		$ 25	$ 25	$ 25	$ 25	$ 15	$ 15	$ 15	$ 15
Share Repurchase Program, Authorized, Amount		100				$ 60							$ 40
Share repurchased during period, shares	1,037,069									5,317,686
Average cost of repurchased stock (in dollars per share)	$ 48.22									$ 37.61
Common Stock Repurchase Second Quarter 2024 [Member]
Equity, Class of Treasury Stock [Line Items]
Share Repurchase Program, Authorized, Amount	$ 100									$ 100
Common Stock Repurchase Program, 2024 [Member]
Equity, Class of Treasury Stock [Line Items]
Share Repurchase Program, Authorized, Amount	$ 250	$ 50								$ 250		$ 200
Forecast [Member]
Equity, Class of Treasury Stock [Line Items]
Share Repurchase Program, Authorized, Amount											$ 200
Forecast [Member] | Common Stock Repurchase Program, 2024 [Member]
Equity, Class of Treasury Stock [Line Items]
Share Repurchase Program, Authorized, Amount											$ 50

Regulatory Matters (Schedule Of

Regulatory Matters (Schedule Of Regulatory Capital Amounts) (Details)	Sep. 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	0.0986	0.1119
Tier 1 capital to risk-weighted assets ratio	0.1362	0.1566
Total capital to risk-weighted assets ratio	0.1419	0.1623
Common equity tier 1 to risk weighted assets	0.1362	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	0.1094	0.1237
Tier 1 capital to risk-weighted assets ratio	0.1511	0.1735
Total capital to risk-weighted assets ratio	0.1567	0.1792
Common equity tier 1 to risk weighted assets	0.1511	0.1735

Legal (Narrative) (Details)

Legal (Narrative) (Details) - Cachet [Member] - USD ($) $ in Millions		9 Months Ended
	Aug. 03, 2022	Sep. 30, 2024
Loss Contingencies [Line Items]
Loss Contingency, Damages Sought, Value	$ 150
Minimum [Member]
Loss Contingencies [Line Items]
Loss Contingency, Damages Sought, Value		$ 150

Segment Financials (Schedule Of

Segment Financials (Schedule Of Segment Financials) (Details) - USD ($) $ in Thousands	3 Months Ended						9 Months Ended
	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Segment Reporting Information [Line Items]
Interest income	$ 139,680			$ 128,968			$ 412,788	$ 377,434
Interest expense	45,948			40,086			130,843	115,541
Net interest income	93,732			88,882			281,945	261,893
Provision for credit losses	3,555			1,752			6,976	4,016
Non-interest income	32,108			26,780			92,212	85,105
Salaries and employee benefits	33,821			30,475			97,964	93,427
Data processing expense	1,408			1,404			4,252	4,123
Software	4,561			4,427			13,687	12,981
Other	13,465			11,153			35,510	34,901
Income before non-interest expense allocations	69,030			66,451			215,768	197,550
Income before income tax	69,030			66,451			215,768	197,550
Income tax expense	17,513			16,314			54,136	49,282
Net income	51,517	$ 53,686	$ 56,429	50,137	$ 49,009	$ 49,122	161,632	148,268
Total assets	8,094,590						8,094,590		$ 7,705,695
Total liabilities	7,279,264						7,279,264		6,898,414
Payments [Member]
Segment Reporting Information [Line Items]
Interest income	32			54			33	94
Interest allocation	61,532			72,304			196,251	202,076
Interest expense	40,932			37,186			117,884	102,353
Net interest income	20,632			35,172			78,400	99,817
Non-interest income	29,431			24,101			84,639	74,269
Salaries and employee benefits	3,803			3,332			11,433	10,077
Data processing expense	388			328			1,155	987
Software	122			143			364	422
Other	2,318			2,512			6,728	7,218
Income before non-interest expense allocations	43,432			52,958			143,359	155,382
Risk, financial crimes, and compliance	6,719			6,567			20,150	19,520
Information technology and operations	3,420			3,248			10,151	9,575
Other allocated expenses	4,000			2,903			11,830	8,540
Total non-interest expense allocations	14,139			12,718			42,131	37,635
Income before income tax	29,293			40,240			101,228	117,747
Income tax expense	7,432			9,879			25,398	29,374
Net income	21,861			30,361			75,830	88,373
Total assets	327,349						327,349		42,769
Total liabilities	6,370,558						6,370,558		6,412,911
REBL [Member]
Segment Reporting Information [Line Items]
Interest income	51,994			49,945			157,010	142,846
Interest allocation	(23,193)			(26,664)			(73,570)	(74,141)
Interest expense				127				382
Net interest income	28,801			23,154			83,440	68,323
Provision for credit losses	2,245			8			2,555	216
Non-interest income	782			1,040			2,646	5,824
Salaries and employee benefits	921			924			2,917	2,796
Data processing expense	43			42			125	122
Software	26			25			78	74
Other	1,062			734			2,601	2,875
Income before non-interest expense allocations	25,286			22,461			77,810	68,064
Risk, financial crimes, and compliance	536			318			1,621	910
Information technology and operations	191			214			539	610
Other allocated expenses	752			573			2,244	1,728
Total non-interest expense allocations	1,479			1,105			4,404	3,248
Income before income tax	23,807			21,356			73,406	64,816
Income tax expense	6,040			5,243			18,418	16,169
Net income	17,767			16,113			54,988	48,647
Total assets	2,340,542						2,340,542		2,208,030
Total liabilities	2,476						2,476		3,258
Institutional Banking [Member]
Segment Reporting Information [Line Items]
Interest income	30,765			33,543			91,987	104,203
Interest allocation	(16,223)			(22,363)			(53,111)	(66,700)
Interest expense	906			990			2,607	3,520
Net interest income	13,636			10,190			36,269	33,983
Provision for credit losses	93			132			166	(146)
Non-interest income	214						214	521
Salaries and employee benefits	2,195			2,230			6,784	7,764
Data processing expense	576			609			1,771	1,767
Software	741			706			2,253	2,057
Other	538			540			1,663	1,396
Income before non-interest expense allocations	9,707			5,973			23,846	21,666
Risk, financial crimes, and compliance	748			471			2,248	1,292
Information technology and operations	1,498			1,701			4,449	5,238
Other allocated expenses	1,656			1,489			4,904	4,425
Total non-interest expense allocations	3,902			3,661			11,601	10,955
Income before income tax	5,805			2,312			12,245	10,711
Income tax expense	1,473			568			3,072	2,672
Net income	4,332			1,744			9,173	8,039
Total assets	1,815,344						1,815,344		1,867,702
Total liabilities	197,605						197,605		186,503
Commercial [Member]
Segment Reporting Information [Line Items]
Interest income	32,278			26,240			92,316	74,659
Interest allocation	(16,521)			(19,077)			(52,499)	(51,813)
Interest expense	14						25
Net interest income	15,743			7,163			39,792	22,846
Provision for credit losses	1,218			1,874			4,427	4,313
Non-interest income	1,656			1,998			4,251	5,178
Salaries and employee benefits	4,819			4,038			13,653	12,570
Data processing expense	2			1			5	5
Software	435			331			1,343	1,028
Other	1,905			2,173			5,836	5,949
Income before non-interest expense allocations	9,020			744			18,779	4,159
Risk, financial crimes, and compliance	1,215			660			3,665	1,832
Information technology and operations	1,876			1,643			5,533	4,735
Other allocated expenses	1,793			1,558			5,266	4,356
Total non-interest expense allocations	4,884			3,861			14,464	10,923
Income before income tax	4,136			(3,117)			4,315	(6,764)
Income tax expense	1,049			(765)			1,083	(1,687)
Net income	3,087			(2,352)			3,232	(5,077)
Total assets	1,659,299						1,659,299		1,468,654
Total liabilities	12,782						12,782		9,718
Corporate [Member]
Segment Reporting Information [Line Items]
Interest income	24,611			19,186			71,442	55,632
Interest allocation	(5,595)			(4,200)			(17,071)	(9,422)
Interest expense	4,096			1,783			10,327	9,286
Net interest income	14,920			13,203			44,044	36,924
Provision for credit losses	(1)			(262)			(172)	(367)
Non-interest income	25			(359)			462	(687)
Salaries and employee benefits	22,083			19,951			63,177	60,220
Data processing expense	399			424			1,196	1,242
Software	3,237			3,222			9,649	9,400
Other	7,642			5,194			18,682	17,463
Income before non-interest expense allocations	(18,415)			(15,685)			(48,026)	(51,721)
Risk, financial crimes, and compliance	(9,218)			(8,016)			(27,684)	(23,554)
Information technology and operations	(6,985)			(6,806)			(20,672)	(20,158)
Other allocated expenses	(8,201)			(6,523)			(24,244)	(19,049)
Total non-interest expense allocations	(24,404)			(21,345)			(72,600)	(62,761)
Income before income tax	5,989			5,660			24,574	11,040
Income tax expense	1,519			1,389			6,165	2,754
Net income	4,470			$ 4,271			18,409	$ 8,286
Total assets	1,952,056						1,952,056		2,118,540
Total liabilities	$ 695,843						$ 695,843		$ 286,024

Insider Trading Arrangements

Insider Trading Arrangements	3 Months Ended
	Sep. 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