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TRANSFERS AND SERVICING OF FINANCIAL ASSETS (Tables)

3 Months Ended

Mar. 31, 2025

Transfers and Servicing [Abstract]

Schedule of Change in SBA Servicing Asset

A summary of changes in the SBA servicing asset for the three months ended March 31, 2025 and 2024 follows:

						Three Months Ended March 31,
(dollars in thousands)						2025						2024
Balance, beginning of period						$	344					$	546
Additions						164						109
Amortization (1)						(56)						(31)
Balance, end of period						$	452					$	624

(1) Amortization included accelerated amortization of $29 thousand and $10 thousand for the three months ended March 31, 2025 and 2024, respectively.

Schedule of Significant Valuation Assumptions for the SBA Servicing Asset

The significant assumptions used in the valuation of the SBA servicing asset at March 31, 2025 and December 31, 2024 included:

(dollars in thousands)

March 31, 2025

December 31, 2024

Discount rate:

Range

5.8% – 21.0%

5.8% – 23.3%

Weighted average

12.7%

14.3%

Prepayment speed:

Range

13.5% – 38.4%

12.9% – 40.2%

Weighted average

19.6%

20.5%

Schedule of Components of Net Servicing Fees Included in Noninterest Income

The following table presents the components of net servicing fees, included in servicing and related income on loans, net in the consolidated statements of operations, for the three months ended March 31, 2025 and 2024:

						Three Months Ended March 31,
(dollars in thousands)						2025						2024
Contractually specified fees						$	90					$	92
Amortization						(56)						(31)
Net servicing fees						$	34					$	61

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- Definition

Summary Of Servicing Fees Included In Noninterest Income

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- Definition

Tabular disclosure of all information related to the key inputs and assumptions used in measuring the fair value of assets obtained or liabilities incurred, as the result of a sale of financial assets, relating to the transferor's continuing involvement, if any, at the time of securitization, asset-backed financing arrangement, or similar transfer (including at a minimum, but not limited to, and if applicable, quantitative information about discount rates, expected prepayments including the expected weighted-average life of prepayable financial assets, and anticipated credit losses, including expected static pool losses).

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 860
-SubTopic 20
-Section 50
-Paragraph 3
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481326/860-20-50-3

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- Definition

Tabular disclosure of activity in the balance of servicing assets subsequently measured at amortized cost. Includes, but is not limited to, beginning and ending balances, additions, disposals, and amortization.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 860
-SubTopic 50
-Name Accounting Standards Codification
-Section 50
-Paragraph 4
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481229/860-50-50-4

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