Loans, Notes, Trade and Other Receivables Disclosure [Text Block] | NOTE 5 The Company's loan portfolio consists primarily of loans to borrowers within the Southern California metropolitan area, the New York City metropolitan area, the Chicago, Illinois metropolitan area and Las Vegas, Nevada. Although the Company seeks to avoid concentrations of loans to a single industry or based upon a single class of collateral, real estate and real estate associated businesses are among the principal industries in the Company's market area and, as a result, the Company's loan and collateral portfolios are, to some degree, concentrated in those industries. The following tables present the balance and activity related to the allowance for loan losses for held for investment loans by type for the periods presented. Three Months Ended September 30, 2020 2019 (dollars in thousands) Real Estate Commercial Other Unallocated Total Real Estate Commercial Other Unallocated Total Allowance for loan losses: Beginning balance $ 18,985 $ 3,813 $ 22 $ — $ 22,820 $ 14,582 $ 3,976 $ 3 $ — $ 18,561 Additions (reductions) to the allowance charged to expense 2,858 990 13 — 3,861 558 25 3 238 824 Charge-offs on loans — (48 ) — — (48 ) — — — — — Recoveries on loans — 1 — — 1 — 1 — — 1 Ending balance $ 21,843 $ 4,756 $ 35 $ — $ 26,634 $ 15,140 $ 4,002 $ 6 $ 238 $ 19,386 Nine Months Ended September 30, 2020 2019 (dollars in thousands) Real Estate Commercial Other Unallocated Total Real Estate Commercial Other Unallocated Total Allowance for loan losses: Beginning of year $ 15,118 $ 3,588 $ 9 $ 101 $ 18,816 $ 13,437 $ 4,140 $ — $ — $ 17,577 Additions (reductions) to the allowance charged to expense 6,725 2,165 26 (101 ) 8,815 1,703 (216 ) 6 238 1,731 Charge-offs on loans — (998 ) — — (998 ) — 110 — — 110 Recoveries on loans — 1 — — 1 — (32 ) — — (32 ) Ending balance $ 21,843 $ 4,756 $ 35 $ — $ 26,634 $ 15,140 $ 4,002 $ 6 $ 238 $ 19,386 For the year end December 31, 2019 (dollars in thousands) Real Estate Commercial Other Unallocated Total Allowance for loan losses: Beginning of year $ 13,437 $ 4,140 $ — $ — $ 17,577 Additions (reductions) to the allowance charged to expense 1,847 433 9 101 2,390 Charge-offs on loans (166 ) (1,093 ) — — (1,259 ) Recoveries on loans — 108 — — 108 Ending balance $ 15,118 $ 3,588 $ 9 $ 101 $ 18,816 The following table presents the recorded investment in loans and impairment method as of September 30, 2020, September 30, 2019, December 31, 2019, (dollars in thousands) September 30, 2020 Real Estate Commercial Other Unallocated Total Reserves: Specific $ — $ 436 $ — $ — $ 436 General 21,843 4,320 35 — 26,198 Total allowance for loan losses $ 21,843 $ 4,756 $ 35 $ — $ 26,634 Loans evaluated for impairment: Individually $ 6,119 $ 11,842 $ 15 $ — $ 17,976 Collectively 2,316,619 417,242 3,316 — 2,737,177 Total loans, net of deferred loan fees and unaccreted discount on acquired loans $ 2,322,738 $ 429,084 $ 3,331 $ — $ 2,755,153 September 30, 2019 Real Estate Commercial Other Unallocated Total Reserves: Specific $ 127 $ 303 $ — $ — $ 430 General 15,013 3,699 6 238 18,956 Total allowance for loan losses $ 15,140 $ 4,002 $ 6 238 19,386 Loans evaluated for impairment: Individually $ 4,537 $ 5,091 $ — $ — $ 9,628 Collectively 1,773,616 342,365 536 — 2,116,517 Total loans, net of deferred loan fees and unaccreted discount on acquired loans $ 1,778,153 $ 347,456 $ 536 $ — $ 2,126,145 December 31, 2019 Real Estate Commercial Other Unallocated Total Reserves: Specific $ — $ — $ — $ — $ — General 15,118 3,588 9 101 18,816 Total allowance for loan losses $ 15,118 $ 3,588 $ 9 $ 101 $ 18,816 Loans evaluated for impairment: Individually $ 3,795 $ 9,423 $ — $ — $ 13,218 Collectively 1,842,747 340,148 821 — 2,183,716 Total loans, net of deferred loan fees and unaccreted discount on acquired loans $ 1,846,542 $ 349,571 $ 821 $ — $ 2,196,934 The Company categorizes loans into risk categories based on relevant information about the ability of borrowers to service their debt such as current financial information, historical payment experience, collateral adequacy, credit documentation, and current economic trends, among other factors. The Company analyzes loans individually by classifying the loans as to credit risk. This analysis typically includes larger, non-homogeneous loans such as commercial real estate and commercial and industrial loans. This analysis is performed on an ongoing basis as new information is obtained. The Company uses the following definitions for risk ratings: Pass not Special Mention may Substandard not Impaired The risk category of loans by class of loans was as follows at September 30, 2020 December 31, 2019: (dollars in thousands) Special September 30, 2020 Pass Mention Substandard Impaired Total (1) Real estate: Construction and land development $ 182,808 $ — $ — $ 761 $ 183,569 Commercial real estate 913,868 5,980 52,728 2,611 975,187 Single-family residential mortgages 1,158,935 2,083 217 2,747 1,163,982 Commercial: Other 308,412 — 7,354 2,125 317,891 SBA 97,010 187 4,279 9,717 111,193 Other: 3,316 — — 15 3,331 Total loans $ 2,664,349 $ 8,250 $ 64,578 $ 17,976 $ 2,755,153 (dollars in thousands) Special December 31, 2019 Pass Mention Substandard Impaired Total(1) Real estate: Construction and land development $ 95,756 $ — $ — $ 264 $ 96,020 Commercial real estate 767,603 5,353 18,115 2,197 793,268 Single-family residential mortgages 955,327 — 593 1,334 957,254 Commercial: Other 265,178 4,078 5,330 — 274,586 SBA 61,496 189 3,877 9,423 74,985 Other: 821 — — — 821 Total loans $ 2,146,181 $ 9,620 $ 27,915 $ 13,218 $ 2,196,934 ( 1 Loans, net of deferred fees The following table presents the aging of the recorded investment in past-due loans at September 30, 2020 December 31, 2019 (dollars in thousands) 30 59 60 89 90 Days Total Loans Not Total Non-Accrual September 30, 2020 Days Days Or More Past Due Past Due Loans Loans (1) Real estate: Construction and land development $ — $ 400 $ 361 $ 761 $ 182,808 $ 183,569 $ 761 Commercial real estate 7,578 11,791 1,168 20,537 954,650 975,187 1,168 Single-family residential mortgages 2,408 791 799 3,998 1,159,984 1,163,982 2,747 Commercial: Other — — 882 882 317,009 317,891 1,622 SBA — 37 9,680 9,717 101,476 111,193 9,680 Other: 12 — 15 27 3,304 3,331 15 $ 9,998 $ 13,019 $ 12,905 $ 35,922 $ 2,719,231 $ 2,755,153 $ 15,993 30 59 60 89 90 Days Total Loans Not Total Non-Accrual December 31, 2019 Days Days Or More Past Due Past Due Loans Loans (1) Real estate: Construction and land development $ — $ — $ — $ — $ 96,020 $ 96,020 $ — Commercial real estate — — 725 725 792,543 793,268 725 Single-family residential mortgages 1,454 1,560 450 3,464 953,790 957,254 1,334 Commercial: Other — — — — 274,586 274,586 — SBA 2,263 — 9,378 11,641 63,344 74,985 9,378 Other: — — — — 821 821 — $ 3,717 $ 1,560 $ 10,553 $ 15,830 $ 2,181,104 $ 2,196,934 $ 11,437 ( 1 Included in total loans. The Company has no 90 September 30, 2020 December 31, 2019. Information relating to individually impaired loans presented by class of loans was as follows at September 30, 2020 December 31, 2019: (dollars in thousands) Principal Recorded Related September 30, 2020 Balance Investment Allowance With no related allowance recorded Construction and land development $ 761 $ 761 $ — Commercial and industrial 1,764 1,713 Commercial real estate 2,611 2,611 — Residential mortgage loans 2,846 2,747 — Commercial – SBA 9,695 9,680 — Other 15 15 — With related allowance recorded Commercial and industrial 430 412 430 Commercial - SBA 37 37 6 Total $ 18,159 $ 17,976 $ 436 (dollars in thousands) Principal Recorded Related December 31, 2019 Balance Investment Allowance With no related allowance recorded Construction and land development $ 264 $ 264 $ — Commercial real estate 2,198 2,197 — Residential mortgage loans 1,349 1,334 — Commercial – SBA 9,423 9,423 — With related allowance recorded Commercial – SBA — — — Total $ 13,234 $ 13,218 $ — The following table presents information on impaired loans and leases, disaggregated by loan segment, for the periods indicated: Three Months Ended Nine Months Ended September 30, 2020 September 30, 2019 September 30, 2020 September 30, 2019 Average Interest Average Interest Average Interest Average Interest (dollars in thousands) Balance Income Balance Income Balance Income Balance Income With no related allowance recorded Construction and land development $ 762 $ — $ 269 $ 18 $ 765 $ — $ 271 $ 24 Commercial and industrial 1,782 7 — — 1,819 24 — — Commercial real estate 2,679 25 2,552 152 2,689 77 2,560 169 Residential mortgage loans 2,916 — 906 3 2,755 — 907 25 Commercial – SBA 10,017 — 3,005 3 12,682 — 3,007 4 Other 15 — — — 15 — — With related allowance recorded Commercial and industrial 433 — — — 482 — — — Commercial real estate — — 894 — — — 895 — Commercial – SBA 39 1 2,128 — 41 2 2,131 — $ 18,643 $ 33 $ 9,754 $ 176 $ 21,248 $ 103 $ 9,771 $ 222 No three nine September 30, 2020 2019 December 31, 2019. The Coronavirus Aid, Relief, and Economic Security Act (the “CARES Act”), signed into law on March 27, 2020, 19 March 1, 2020 December 31, 2020 60 not 30 December 31, 2019. 19 19 The Company identified six September 30, 2020 December 31, 2019, September 30, 2020, December 31, 2019. no September 30, 2020 December 31, 2019. no September 30, 2020 December 31, 2019 two twelve The following table presents loans by class modified as TDRs that occurred during the nine September 30, 2020. one three September 30, 2020 three nine September 30, 2020. no one three nine September 30, 2019, six nine 2020 2019. Pre- Post- Modification Modification (dollars in thousands) Number of Recorded Recorded September 30, 2020 Loans Investment Investment Commercial and industrial 3 1,719 1,719 Total 3 $ 1,719 $ 1,719 |