XML 42 R31.htm IDEA: XBRL DOCUMENT
v3.24.1.u1

Tax Credit Investments (Tables) | 3 Months Ended
--- | ---
Mar. 31, 2024
Tax Credit Investments |
Summary of investments in qualified affordable housing projects and other tax credit investments | The following table presents a summary of the Company’s investments in qualified affordable housing projects and other tax credit investments at March 31, 2024 and December 31, 2023: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
(dollars in thousands) | ​ | March 31, 2024 | ​ | December 31, 2023
Investment Type | ​ | ​ | Investment | ​ | ​ | Unfunded Commitment (1) | ​ | ​ | Investment | ​ | ​ | Unfunded Commitment
Low Income Housing Tax Credit (LIHTC) | ​ | $ | 16,880 | ​ | $ | 7,579 | ​ | $ | 16,897 | ​ | $ | 7,579
Federal Historic Tax Credit (FHTC) | ​ | ​ | 2,765 | ​ | ​ | 2,353 | ​ | ​ | 3,403 | ​ | ​ | 2,353
Total | ​ | $ | 19,645 | ​ | $ | 9,932 | ​ | $ | 20,300 | ​ | $ | 9,932
(1) | All commitments are expected to be paid by the Company by March 31, 2025.
Schedule of amortization expense and tax benefit for qualified affordable housing projects and other tax credit investments | The following table presents a summary of the amortization expense and tax benefit recognized for the Company’s qualified affordable housing projects and other tax credit investments during the three months ended March 31, 2024 and 2023: ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Three Months Ended
​ | ​ | March 31,
(dollars in thousands) | ​ | 2024 |  | 2023
Amortization Expense (1) | ​ | ​ | ​ | ​ | ​ | ​
LIHTC | ​ | $ | 492 | ​ | $ | 368
FHTC | ​ | ​ | 163 | ​ | ​ | 108
Total | ​ | $ | 655 | ​ | $ | 476
Tax Benefit Recognized (2) | ​ | ​ | ​ | ​ | ​ | ​
LIHTC | ​ | $ | (671) | ​ | $ | (374)
FHTC | ​ | ​ | (215) | ​ | ​ | (152)
Total | ​ | $ | (886) | ​ | $ | (526)
(1) | The amortization expense for the LIHTC and FHTC investments are included in income tax expense.
(2) | All of the tax benefits recognized are included in income tax expense.

X
- Definition Tabular disclosure of amortization expense and tax benefit in qualified affordable housing projects and other tax credit investments. + References No definition available. + Details
Name: | bwb_InvestmentsInTaxCreditInvestmentsAmortizationExpenseAndTaxBenefitTableTextBlock
Namespace Prefix: | bwb_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of tax credit investments in qualified affordable housing projects and other tax credit investments. + References No definition available. + Details
Name: | bwb_InvestmentsInTaxCreditInvestmentsTableTextBlock
Namespace Prefix: | bwb_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_EquityMethodInvestmentsAndJointVenturesAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration