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Income Taxes (Tables)

12 Months Ended

Dec. 31, 2025

Income Tax Disclosure [Abstract]

Schedule of Components of Income Tax Expense (Benefit)

The following table presents the components of income tax expense from continuing operations for the periods indicated:

						Year Ended December 31,
($ in thousands)						2025						2024						2023
Current:
Federal						$	12,431					$	12,213					$	5,506
State						6,451						6,242						2,948
Foreign						—						—						—
Total current income tax expense						18,882						18,455						8,454
Deferred:
Federal						(2,469)						(5,250)						2,489
State						(1,378)						(2,729)						1,614
Foreign						—						—						—
Total deferred income tax expense (benefit)						(3,847)						(7,979)						4,103
Total						$	15,035					$	10,476					$	12,557

Schedule of Income Taxes Paid

The following table presents a summary of income taxes paid, net of refunds received for the periods indicated:

						Year Ended December 31,
($ in thousands)						2025						2024						2023
Federal						$	15,120					$	3,800					$	2,600
State and local
California						7,115						2,400						1,460
All other states						820						166						224
Total state and local						7,935						2,566						1,684
Foreign						—						—						—
Total						$	23,055					$	6,366					$	4,284

Schedule of Effective Income Tax Rate Reconciliation

The following table presents a reconciliation of the recorded income tax expense to the amount of taxes computed by applying the applicable statutory Federal income tax rate for the periods indicated (as reported under ASU 2023-09, on a retrospective basis):

						Year Ended December 31,
						2025												2024												2023
($ in thousands)						Amount						Rate						Amount						Rate						Amount						Rate
Federal statutory income tax						$	11,023					21.00		%				$	7,621					21.00		%				$	9,085					21.00		%
Effect of:
State and local income taxes, net of federal tax benefit (1)						4,007						7.63		%				2,775						7.65		%				3,604						8.33		%
Tax credits:
Qualified affordable housing projects tax credit						(798)						(1.52)		%				(527)						(1.45)		%				(492)						(1.14)		%
Nontaxable or nondeductible items						(31)						(0.06)		%				(10)						(0.03)		%				21						0.05		%
Other reconciling items:
Qualified affordable housing projects amortization						1,027						1.96		%				572						1.58		%				451						1.04		%
Other						(193)						(0.37)		%				45						0.12		%				(112)						(0.25)		%
Total						$	15,035					28.64		%				$	10,476					28.87		%				$	12,557					29.03		%

Schedule of Deferred Tax Assets and Liabilities

The following table presents the components of the net deferred tax assets recognized in the accompanying consolidated balance sheets as of the dates indicated:

						December 31,
($ in thousands)						2025						2024
Deferred tax assets:
Allowance for credit losses on loans						$	9,685					$	8,987
Allowance for credit losses on off-balance sheet credit exposures						448						349
Share-based compensation						174						204
Unrealized loss on investment securities						2,044						3,930
Operating lease liabilities						5,511						5,478
State tax benefit						1,350						1,329
Other						804						598
Total deferred tax assets						20,016						20,875
Deferred tax liabilities:
Depreciation on premises and equipment						1,220						1,030
Market adjustment on loans per Section 475 of the Internal Revenue Code						3,801						6,806
Deferred loan origination costs						724						636
Operating lease assets						4,978						5,063
Other						83						91
Total deferred tax liabilities						10,806						13,626
Deferred tax assets, net						$	9,210					$	7,249

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