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Loans (Tables) | 9 Months Ended
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Sep. 30, 2023
Receivables [Abstract] |
Schedule of Accounts, Notes, Loans and Financing Receivable | Loan balances as of September 30, 2023 and December 31, 2022 are summarized in the table below. Categories of loans include:
(in thousands) |  | September 30, 2023 |  | December 31, 2022
Commercial loans |  |  |  |
Commercial and industrial |  | $ | 114,265 |  |  | $ | 126,108 |
Owner-occupied commercial real estate |  | 58,486 |  |  | 61,836 |
Investor commercial real estate |  | 129,831 |  |  | 93,121 |
Construction |  | 252,105 |  |  | 181,966 |
Single tenant lease financing |  | 933,873 |  |  | 939,240 |
Public finance |  | 535,960 |  |  | 621,032 |
Healthcare finance |  | 235,622 |  |  | 272,461 |
Small business lending |  | 192,996 |  |  | 123,750 |
Franchise finance |  | 455,094 |  |  | 299,835 |
Total commercial loans |  | 2,908,232 |  |  | 2,719,349 |
Consumer loans |  |  |  |
Residential mortgage |  | 393,501 |  |  | 383,948 |
Home equity |  | 23,544 |  |  | 24,712 |
Other consumer loans |  | 369,451 |  |  | 324,598 |
Total consumer loans |  | 786,496 |  |  | 733,258 |
Total commercial and consumer loans |  | 3,694,728 |  |  | 3,452,607 |
Net deferred loan origination fees/costs and premiums/discounts on purchased loans and other 1 |  | 40,340 |  |  | 46,794 |
Total loans |  | 3,735,068 |  |  | 3,499,401 |
Allowance for credit losses |  | (36,452) |  |  | (31,737) |
Net loans |  | $ | 3,698,616 |  |  | $ | 3,467,664 |
1 Includes carrying value adjustments of $29.0 million and $32.5 million related to terminated interest rate swaps associated with public finance loans as of September 30, 2023 and December 31, 2022, respectively.
Financing Receivables, Provision For Credit Losses On Off-Balance Sheet Commitments | The following table details activity in the provision for credit losses on off-balance sheet commitments for the three months ended September 30, 2023.
(dollars in thousands) |  | Balance June 30, 2023 |  |  |  | Provision for credit losses |  | Balance September 30, 2023
Off-balance sheet commitments |  |  |  |  |  |  |  |
Commercial loans |  |  |  |  |  |  |  |
Commercial and industrial |  | $ | 188 |  |  |  |  | $ | 18 |  |  | $ | 206 |
Owner-occupied commercial real estate |  | 8 |  |  |  |  | 1 |  |  | 9 |
Investor commercial real estate |  | 20 |  |  |  |  | (3) |  |  | 17 |
Construction |  | 2,897 |  |  |  |  | (8) |  |  | 2,889 |
Healthcare finance |  | — |  |  |  |  | — |  |  | — |
Small business lending |  | 242 |  |  |  |  | 148 |  |  | 390 |
Total commercial loans |  | 3,355 |  |  |  |  | 156 |  |  | 3,511 |
Consumer loans |  |  |  |  |  |  |  |
Residential mortgage |  | 59 |  |  |  |  | (34) |  |  | 25 |
Home equity |  | 63 |  |  |  |  | (9) |  |  | 54 |
Other consumer |  | 14 |  |  |  |  | (2) |  |  | 12 |
Total consumer loans |  | 136 |  |  |  |  | (45) |  |  | 91 |
Total allowance for off-balance sheet commitments |  | $ | 3,491 |  |  |  |  | $ | 111 |  |  | $ | 3,602 |
The following table details activity in the provision for credit losses on off-balance sheet commitments for the nine months ended September 30, 2023.
(dollars in thousands) |  | Pre-ASC 326 Adoption |  | Impact of ASC 326 Adoption |  | Provision for credit losses |  | Balance September 30, 2023
Off-balance sheet commitments |  |  |  |  |  |  |  |
Commercial loans |  |  |  |  |  |  |  |
Commercial and industrial |  | $ | — |  |  | $ | 110 |  |  | $ | 96 |  |  | $ | 206 |
Owner-occupied commercial real estate |  | — |  |  | — |  |  | 9 |  |  | 9 |
Investor commercial real estate |  | — |  |  | 9 |  |  | 8 |  |  | 17 |
Construction |  | — |  |  | 2,193 |  |  | 696 |  |  | 2,889 |
Healthcare finance |  | — |  |  | 2 |  |  | (2) |  |  | — |
Small business lending |  | — |  |  | — |  |  | 390 |  |  | 390 |
Total commercial loans |  | — |  |  | 2,314 |  |  | 1,197 |  |  | 3,511 |
Consumer loans |  |  |  |  |  |  |  |
Residential mortgage |  | — |  |  | 127 |  |  | (102) |  |  | 25 |
Home equity |  | — |  |  | 52 |  |  | 2 |  |  | 54 |
Other consumer |  | — |  |  | 11 |  |  | 1 |  |  | 12 |
Total consumer loans |  | — |  |  | 190 |  |  | (99) |  |  | 91 |
Total allowance for off-balance sheet commitments |  | $ | — |  |  | $ | 2,504 |  |  | $ | 1,098 |  |  | $ | 3,602 |
Allowance for Credit Losses on Financing Receivables | The following tables present changes in the balance of the ACL during the three and nine months ended September 30, 2023.
(in thousands) | Three Months Ended September 30, 2023
Allowance for credit losses: | Balance, Beginning of Period |  |  |  | (Credit) Provision Charged to Expense |  | Losses Charged Off |  | Recoveries |  | Balance, End of Period
Commercial and industrial | $ | 1,849 |  |  |  |  | $ | 260 |  |  | $ | — |  |  | $ | 1 |  |  | $ | 2,110 |
Owner-occupied commercial real estate | 789 |  |  |  |  | 69 |  |  | — |  |  | — |  |  | 858 |
Investor commercial real estate | 1,416 |  |  |  |  | 488 |  |  | (591) |  |  | — |  |  | 1,313 |
Construction | 1,940 |  |  |  |  | 163 |  |  | — |  |  | — |  |  | 2,103 |
Single tenant lease financing | 9,970 |  |  |  |  | (1,605) |  |  | — |  |  | — |  |  | 8,365 |
Public finance | 1,509 |  |  |  |  | (98) |  |  | — |  |  | — |  |  | 1,411 |
Healthcare finance | 2,421 |  |  |  |  | (194) |  |  | — |  |  | — |  |  | 2,227 |
Small business lending | 2,618 |  |  |  |  | 2,341 |  |  | (751) |  |  | 13 |  |  | 4,221 |
Franchise finance | 4,484 |  |  |  |  | 763 |  |  | — |  |  | — |  |  | 5,247 |
Residential mortgage | 2,550 |  |  |  |  | (215) |  |  | (56) |  |  | 1 |  |  | 2,280 |
Home equity | 224 |  |  |  |  | (34) |  |  | — |  |  | 2 |  |  | 192 |
Other consumer loans | 6,288 |  |  |  |  | (88) |  |  | (119) |  |  | 44 |  |  | 6,125 |
Total | $ | 36,058 |  |  |  |  | $ | 1,850 |  |  | $ | (1,517) |  |  | $ | 61 |  |  | $ | 36,452 |
(in thousands) | Nine Months Ended September 30, 2023
Allowance for credit losses: | Balance, Beginning of Period |  | Adoption of CECL |  | (Credit) Provision Charged to Expense |  | Losses Charged Off |  | Recoveries |  | Balance, End of Period
Commercial and industrial | $ | 1,711 |  |  | $ | (120) |  |  | $ | 7,265 |  |  | $ | (6,965) |  |  | $ | 219 |  |  | $ | 2,110 |
Owner-occupied commercial real estate | 651 |  |  | 62 |  |  | 145 |  |  | — |  |  | — |  |  | 858 |
Investor commercial real estate | 1,099 |  |  | (191) |  |  | 996 |  |  | (591) |  |  | — |  |  | 1,313 |
Construction | 2,074 |  |  | (435) |  |  | 464 |  |  | — |  |  | — |  |  | 2,103 |
Single tenant lease financing | 10,519 |  |  | (346) |  |  | (1,808) |  |  | — |  |  | — |  |  | 8,365 |
Public finance | 1,753 |  |  | (135) |  |  | (207) |  |  | — |  |  | — |  |  | 1,411 |
Healthcare finance | 2,997 |  |  | 1,034 |  |  | (1,779) |  |  | (25) |  |  | — |  |  | 2,227 |
Small business lending | 2,168 |  |  | 334 |  |  | 3,834 |  |  | (2,169) |  |  | 54 |  |  | 4,221 |
Franchise finance | 3,988 |  |  | (313) |  |  | 1,903 |  |  | (331) |  |  | — |  |  | 5,247 |
Residential mortgage | 1,559 |  |  | 406 |  |  | 367 |  |  | (56) |  |  | 4 |  |  | 2,280 |
Home equity | 69 |  |  | 133 |  |  | (15) |  |  | — |  |  | 5 |  |  | 192 |
Other consumer loans | 3,149 |  |  | 2,533 |  |  | 811 |  |  | (502) |  |  | 134 |  |  | 6,125 |
Total | $ | 31,737 |  |  | $ | 2,962 |  |  | $ | 11,976 |  |  | $ | (10,639) |  |  | $ | 416 |  |  | $ | 36,452 |
Prior to the adoption of ASU 2016-13 on January 1, 2023, the Company calculated the allowance for loan losses using the incurred loss methodology. The following table presents the activity in the allowance for loan losses by segment for the three and nine months ended September 30, 2022.
(in thousands) | Three Months Ended September 30, 2022
Allowance for loan losses: | Balance, Beginning of Period |  | (Credit) Provision Charged to Expense |  | Losses Charged Off |  | Recoveries |  | Balance, End of Period
Commercial and industrial | $ | 2,026 |  |  | $ | (301) |  |  | $ | — |  |  | $ | 2 |  |  | $ | 1,727 |
Owner-occupied commercial real estate | 703 |  |  | (87) |  |  | — |  |  | — |  |  | 616 |
Investor commercial real estate | 621 |  |  | 453 |  |  | — |  |  | — |  |  | 1,074 |
Construction | 1,707 |  |  | (117) |  |  | — |  |  | — |  |  | 1,590 |
Single tenant lease financing | 9,712 |  |  | 315 |  |  | — |  |  | — |  |  | 10,027 |
Public finance | 1,850 |  |  | (61) |  |  | — |  |  | — |  |  | 1,789 |
Healthcare finance | 4,762 |  |  | (1,150) |  |  | — |  |  | — |  |  | 3,612 |
Small business lending | 1,956 |  |  | 217 |  |  | (130) |  |  | 3 |  |  | 2,046 |
Franchise finance | 2,281 |  |  | 734 |  |  | — |  |  | — |  |  | 3,015 |
Residential mortgage | 1,138 |  |  | 231 |  |  | — |  |  | 1 |  |  | 1,370 |
Home equity | 54 |  |  | 7 |  |  | — |  |  | 1 |  |  | 62 |
Other consumer loans | 2,343 |  |  | 651 |  |  | (106) |  |  | 50 |  |  | 2,938 |
Total | $ | 29,153 |  |  | $ | 892 |  |  | $ | (236) |  |  | $ | 57 |  |  | $ | 29,866 |
(in thousands) | Nine Months Ended September 30, 2022
Allowance for loan losses: | Balance, Beginning of Period |  | (Credit) Provision Charged to Expense |  | Losses Charged Off |  | Recoveries |  | Balance, End of Period
Commercial and industrial | $ | 1,891 |  |  | $ | (166) |  |  | $ | — |  |  | $ | 2 |  |  | $ | 1,727 |
Owner-occupied commercial real estate | 742 |  |  | (126) |  |  | — |  |  | — |  |  | 616 |
Investor commercial real estate | 328 |  |  | 746 |  |  | — |  |  | — |  |  | 1,074 |
Construction | 1,612 |  |  | (22) |  |  | — |  |  | — |  |  | 1,590 |
Single tenant lease financing | 10,385 |  |  | (1,589) |  |  | — |  |  | 1,231 |  |  | 10,027 |
Public finance | 1,776 |  |  | 13 |  |  | — |  |  | — |  |  | 1,789 |
Healthcare finance | 5,940 |  |  | (2,328) |  |  | — |  |  | — |  |  | 3,612 |
Small business lending | 1,387 |  |  | 847 |  |  | (210) |  |  | 22 |  |  | 2,046 |
Franchise finance | 1,083 |  |  | 1,932 |  |  | — |  |  | — |  |  | 3,015 |
Residential mortgage | 643 |  |  | 724 |  |  | — |  |  | 3 |  |  | 1,370 |
Home equity | 64 |  |  | (139) |  |  | — |  |  | 137 |  |  | 62 |
Other consumer loans | 1,990 |  |  | 1,116 |  |  | (397) |  |  | 229 |  |  | 2,938 |
Tax refund advance loans | — |  |  | 1,860 |  |  | (1,860) |  |  | — |  |  | — |
Total | $ | 27,841 |  |  | $ | 2,868 |  |  | $ | (2,467) |  |  | $ | 1,624 |  |  | $ | 29,866 |
In addition to the ACL, the Company established a reserve for off-balance sheet commitments, classified in other liabilities, as required by the adoption of the CECL methodology for measuring credit losses. This reserve is maintained at a level management believes to be sufficient to absorb losses arising from unfunded loan commitments. The day one entry for off-balance sheet commitments resulted in a reserve of $2.5 million. The adequacy of the reserve for unfunded commitments is determined quarterly based on methodology similar to the methodology for determining the ACL. The following table details activity in the provision for credit losses on off-balance sheet commitments for the three months ended September 30, 2023.
(dollars in thousands) |  | Balance June 30, 2023 |  |  |  | Provision for credit losses |  | Balance September 30, 2023
Off-balance sheet commitments |  |  |  |  |  |  |  |
Commercial loans |  |  |  |  |  |  |  |
Commercial and industrial |  | $ | 188 |  |  |  |  | $ | 18 |  |  | $ | 206 |
Owner-occupied commercial real estate |  | 8 |  |  |  |  | 1 |  |  | 9 |
Investor commercial real estate |  | 20 |  |  |  |  | (3) |  |  | 17 |
Construction |  | 2,897 |  |  |  |  | (8) |  |  | 2,889 |
Healthcare finance |  | — |  |  |  |  | — |  |  | — |
Small business lending |  | 242 |  |  |  |  | 148 |  |  | 390 |
Total commercial loans |  | 3,355 |  |  |  |  | 156 |  |  | 3,511 |
Consumer loans |  |  |  |  |  |  |  |
Residential mortgage |  | 59 |  |  |  |  | (34) |  |  | 25 |
Home equity |  | 63 |  |  |  |  | (9) |  |  | 54 |
Other consumer |  | 14 |  |  |  |  | (2) |  |  | 12 |
Total consumer loans |  | 136 |  |  |  |  | (45) |  |  | 91 |
Total allowance for off-balance sheet commitments |  | $ | 3,491 |  |  |  |  | $ | 111 |  |  | $ | 3,602 |
The following table details activity in the provision for credit losses on off-balance sheet commitments for the nine months ended September 30, 2023.
(dollars in thousands) |  | Pre-ASC 326 Adoption |  | Impact of ASC 326 Adoption |  | Provision for credit losses |  | Balance September 30, 2023
Off-balance sheet commitments |  |  |  |  |  |  |  |
Commercial loans |  |  |  |  |  |  |  |
Commercial and industrial |  | $ | — |  |  | $ | 110 |  |  | $ | 96 |  |  | $ | 206 |
Owner-occupied commercial real estate |  | — |  |  | — |  |  | 9 |  |  | 9 |
Investor commercial real estate |  | — |  |  | 9 |  |  | 8 |  |  | 17 |
Construction |  | — |  |  | 2,193 |  |  | 696 |  |  | 2,889 |
Healthcare finance |  | — |  |  | 2 |  |  | (2) |  |  | — |
Small business lending |  | — |  |  | — |  |  | 390 |  |  | 390 |
Total commercial loans |  | — |  |  | 2,314 |  |  | 1,197 |  |  | 3,511 |
Consumer loans |  |  |  |  |  |  |  |
Residential mortgage |  | — |  |  | 127 |  |  | (102) |  |  | 25 |
Home equity |  | — |  |  | 52 |  |  | 2 |  |  | 54 |
Other consumer |  | — |  |  | 11 |  |  | 1 |  |  | 12 |
Total consumer loans |  | — |  |  | 190 |  |  | (99) |  |  | 91 |
Total allowance for off-balance sheet commitments |  | $ | — |  |  | $ | 2,504 |  |  | $ | 1,098 |  |  | $ | 3,602 |
Allowance For Credit Losses On Financing Receivables Portfolio Segment | The following table presents the recorded investment in loans based on portfolio segment and impairment method as of December 31, 2022.
(in thousands) | Loans |  | Allowance for Loan Losses
December 31, 2022 | Ending Balance: Collectively Evaluated for Impairment |  | Ending Balance: Individually Evaluated for Impairment |  | Ending Balance |  | Ending Balance: Collectively Evaluated for Impairment |  | Ending Balance: Individually Evaluated for Impairment |  | Ending Balance
Commercial and industrial | $ | 116,307 |  |  | $ | 9,801 |  |  | $ | 126,108 |  |  | $ | 1,660 |  |  | $ | 51 |  |  | $ | 1,711 |
Owner-occupied commercial real estate | 60,266 |  |  | 1,570 |  |  | 61,836 |  |  | 651 |  |  | — |  |  | 651 |
Investor commercial real estate | 93,121 |  |  | — |  |  | 93,121 |  |  | 1,099 |  |  | — |  |  | 1,099 |
Construction | 181,966 |  |  | — |  |  | 181,966 |  |  | 2,074 |  |  | — |  |  | 2,074 |
Single tenant lease financing | 939,240 |  |  | — |  |  | 939,240 |  |  | 10,519 |  |  | — |  |  | 10,519 |
Public finance | 621,032 |  |  | — |  |  | 621,032 |  |  | 1,753 |  |  | — |  |  | 1,753 |
Healthcare finance | 272,461 |  |  | — |  |  | 272,461 |  |  | 2,997 |  |  | — |  |  | 2,997 |
Small business lending 1 | 113,699 |  |  | 10,051 |  |  | 123,750 |  |  | 1,465 |  |  | 703 |  |  | 2,168 |
Franchise finance | 299,835 |  |  | — |  |  | 299,835 |  |  | 3,988 |  |  | — |  |  | 3,988 |
Residential mortgage | 380,272 |  |  | 3,676 |  |  | 383,948 |  |  | 1,559 |  |  | — |  |  | 1,559 |
Home equity | 24,683 |  |  | 29 |  |  | 24,712 |  |  | 69 |  |  | — |  |  | 69 |
Other consumer | 324,581 |  |  | 17 |  |  | 324,598 |  |  | 3,149 |  |  | — |  |  | 3,149 |
Total | $ | 3,427,463 |  |  | $ | 25,144 |  |  | $ | 3,452,607 |  |  | $ | 30,983 |  |  | $ | 754 |  |  | $ | 31,737 |
1 Balance is partially guaranteed by the U.S. government.
Financing Receivable Credit Quality Indicators | The following tables present the credit risk profile of the Company’s commercial and consumer loan portfolios by loan class and by year of origination for the years indicated based on rating category and payment activity as of September 30, 2023.
| September 30, 2023
| Term Loans (amortized cost basis by origination year) |  | Revolving loans amortized cost basis | Revolving loans converted to term |  |
(in thousands) | 2023 |  | 2022 |  | 2021 |  | 2020 |  | 2019 |  | Prior |  |  | Total
Commercial and industrial |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass | $ | 22,954 |  |  | $ | 22,268 |  |  | $ | 15,535 |  |  | $ | 2,543 |  |  | $ | 12,543 |  |  | $ | 9,065 |  |  | $ | 28,909 |  | $ | — |  |  | $ | 113,817 |
Special Mention | — |  |  | 32 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 416 |  | — |  |  | 448 |
Substandard | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  | — |  |  | — |
Doubtful | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  | — |  |  | — |
Total Commercial and industrial | 22,954 |  |  | 22,300 |  |  | 15,535 |  |  | 2,543 |  |  | 12,543 |  |  | 9,065 |  |  | 29,325 |  | — |  |  | 114,265 |
Gross charge-offs | — |  |  | — |  |  | 6,914 |  |  | — |  |  | 51 |  |  | — |  |  | — |  | — |  |  | 6,965 |
Owner-occupied commercial real estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass | 678 |  |  | 11,360 |  |  | 9,027 |  |  | 6,645 |  |  | 5,607 |  |  | 12,982 |  |  | — |  | — |  |  | 46,299 |
Special Mention | 823 |  |  | — |  |  | — |  |  | 8,453 |  |  | — |  |  | 1,541 |  |  | — |  | — |  |  | 10,817 |
Substandard | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 1,370 |  |  | — |  | — |  |  | 1,370 |
Doubtful | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  | — |  |  | — |
Total owner-occupied commercial real estate | 1,501 |  |  | 11,360 |  |  | 9,027 |  |  | 15,098 |  |  | 5,607 |  |  | 15,893 |  |  | — |  | — |  |  | 58,486 |
Investor commercial real estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass | 5,033 |  |  | 36,150 |  |  | 24,800 |  |  | 9,927 |  |  | 48,070 |  |  | 5,851 |  |  | — |  | — |  |  | 129,831 |
Special Mention | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  | — |  |  | — |
Substandard | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  | — |  |  | — |
Doubtful | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  | — |  |  | — |
Total investor commercial real estate | 5,033 |  |  | 36,150 |  |  | 24,800 |  |  | 9,927 |  |  | 48,070 |  |  | 5,851 |  |  | — |  | — |  |  | 129,831 |
Gross charge-offs | 591 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  | — |  |  | 591 |
Construction |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass | 9,816 |  |  | 140,221 |  |  | 58,773 |  |  | 37,982 |  |  | — |  |  | — |  |  | 4,667 |  | — |  |  | 251,459 |
Special Mention | — |  |  | — |  |  | 646 |  |  | — |  |  | — |  |  | — |  |  | — |  | — |  |  | 646 |
Substandard | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  | — |  |  | — |
Doubtful | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  | — |  |  | — |
Total construction | 9,816 |  |  | 140,221 |  |  | 59,419 |  |  | 37,982 |  |  | — |  |  | — |  |  | 4,667 |  | — |  |  | 252,105 |
Single tenant lease financing |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass | 36,431 |  |  | 223,113 |  |  | 90,103 |  |  | 67,327 |  |  | 144,143 |  |  | 354,024 |  |  | — |  | — |  |  | 915,141 |
Special Mention | — |  |  | 4,374 |  |  | 6,748 |  |  | 3,053 |  |  | — |  |  | 4,557 |  |  | — |  | — |  |  | 18,732 |
Substandard | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  | — |  |  | — |
Doubtful | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  | — |  |  | — |
Total single tenant lease financing | 36,431 |  |  | 227,487 |  |  | 96,851 |  |  | 70,380 |  |  | 144,143 |  |  | 358,581 |  |  | — |  | — |  |  | 933,873 |
Public finance |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass | 2,017 |  |  | 35,716 |  |  | 29,750 |  |  | 3,590 |  |  | 46,076 |  |  | 416,531 |  |  | — |  | — |  |  | 533,680 |
Special Mention | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 2,280 |  |  | — |  | — |  |  | 2,280 |
Substandard | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  | — |  |  | — |
Doubtful | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  | — |  |  | — |
Total public finance | 2,017 |  |  | 35,716 |  |  | 29,750 |  |  | 3,590 |  |  | 46,076 |  |  | 418,811 |  |  | — |  | — |  |  | 535,960 |
| September 30, 2023
| Term Loans (amortized cost basis by origination year) |  | Revolving loans amortized cost basis | Revolving loans converted to term |  |
(in thousands) | 2023 |  | 2022 |  | 2021 |  | 2020 |  | 2019 |  | Prior |  |  | Total
Healthcare finance |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass | — |  |  | — |  |  | 10,191 |  |  | 132,692 |  |  | 66,555 |  |  | 24,929 |  |  | — |  | — |  |  | 234,367 |
Special Mention | — |  |  | — |  |  | — |  |  | — |  |  | 1,255 |  |  | — |  |  | — |  | — |  |  | 1,255 |
Substandard | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  | — |  |  | — |
Doubtful | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  | — |  |  | — |
Total healthcare finance | — |  |  | — |  |  | 10,191 |  |  | 132,692 |  |  | 67,810 |  |  | 24,929 |  |  | — |  | — |  |  | 235,622 |
Gross charge-offs | — |  |  | — |  |  | — |  |  | — |  |  | 25 |  |  | — |  |  | — |  | — |  |  | 25 |
Small business lending 1 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass | 86,442 |  |  | 45,532 |  |  | 15,566 |  |  | 14,850 |  |  | 3,582 |  |  | 12,837 |  |  | 4,300 |  | — |  |  | 183,109 |
Special Mention | 1,095 |  |  | 1,493 |  |  | 98 |  |  | 566 |  |  | 707 |  |  | 1,028 |  |  | 47 |  | — |  |  | 5,034 |
Substandard | — |  |  | 1,169 |  |  | 55 |  |  | 1,510 |  |  | 1,161 |  |  | 520 |  |  | 438 |  | — |  |  | 4,853 |
Doubtful | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  | — |  |  | — |
Total small business lending | 87,537 |  |  | 48,194 |  |  | 15,719 |  |  | 16,926 |  |  | 5,450 |  |  | 14,385 |  |  | 4,785 |  | — |  |  | 192,996 |
Gross charge-offs | 67 |  |  | 464 |  |  | 281 |  |  | 1,357 |  |  | — |  |  | — |  |  | — |  | — |  |  | 2,169 |
Franchise finance |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass | 177,616 |  |  | 217,700 |  |  | 59,476 |  |  | — |  |  | — |  |  | — |  |  | — |  | — |  |  | 454,792 |
Special Mention | — |  |  | — |  |  | 302 |  |  | — |  |  | — |  |  | — |  |  | — |  | — |  |  | 302 |
Substandard | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  | — |  |  | — |
Doubtful | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  | — |  |  | — |
Total franchise finance | 177,616 |  |  | 217,700 |  |  | 59,778 |  |  | — |  |  | — |  |  | — |  |  | — |  | — |  |  | 455,094 |
Gross charge-offs | — |  |  | 331 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  | — |  |  | 331 |
Consumer loans |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Residential mortgage |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Payment performance |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Performing | 10,013 |  |  | 195,002 |  |  | 92,181 |  |  | 30,876 |  |  | 13,176 |  |  | 50,899 |  |  | — |  | — |  |  | 392,147 |
Nonperforming | — |  |  | 494 |  |  | 116 |  |  | 74 |  |  | — |  |  | 670 |  |  | — |  | — |  |  | 1,354 |
Total residential mortgage | 10,013 |  |  | 195,496 |  |  | 92,297 |  |  | 30,950 |  |  | 13,176 |  |  | 51,569 |  |  | — |  | — |  |  | 393,501 |
Gross charge-offs | — |  |  | 53 |  |  | 3 |  |  | — |  |  | — |  |  | — |  |  | — |  | — |  |  | 56 |
Home equity |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Payment performance |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Performing | 1,391 |  |  | 2,085 |  |  | 443 |  |  | 477 |  |  | 153 |  |  | 608 |  |  | 16,855 |  | 1,532 |  |  | 23,544 |
Nonperforming | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  | — |  |  | — |
Total home equity | 1,391 |  |  | 2,085 |  |  | 443 |  |  | 477 |  |  | 153 |  |  | 608 |  |  | 16,855 |  | 1,532 |  |  | 23,544 |
Other consumer |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Payment performance |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Performing | 94,161 |  |  | 111,134 |  |  | 43,766 |  |  | 27,814 |  |  | 28,411 |  |  | 63,276 |  |  | 801 |  | — |  |  | 369,363 |
Nonperforming | — |  |  | 53 |  |  | — |  |  | 6 |  |  | 16 |  |  | 13 |  |  | — |  | — |  |  | 88 |
Total other consumer | 94,161 |  |  | 111,187 |  |  | 43,766 |  |  | 27,820 |  |  | 28,427 |  |  | 63,289 |  |  | 801 |  | — |  |  | 369,451 |
Gross charge-offs | 86 |  |  | 60 |  |  | 19 |  |  | 42 |  |  | 107 |  |  | 188 |  |  | — |  | — |  |  | 502 |
Total Loans | $ | 448,470 |  |  | $ | 1,047,896 |  |  | $ | 457,576 |  |  | $ | 348,385 |  |  | $ | 371,455 |  |  | $ | 962,981 |  |  | $ | 56,433 |  | $ | 1,532 |  |  | $ | 3,694,728 |
Total gross charge-offs | $ | 744 |  |  | $ | 908 |  |  | $ | 7,217 |  |  | $ | 1,399 |  |  | $ | 183 |  |  | $ | 188 |  |  | $ | — |  | $ | — |  |  | $ | 10,639 |
1 Balance in “Substandard” is partially guaranteed by the U.S. government. The following tables present the credit risk profile of the Company’s commercial and consumer loan portfolios based on rating category and payment activity as of December 31, 2022.
| December 31, 2022
(in thousands) | Pass |  | Special Mention |  | Substandard |  |  |  |  |  | Total
Commercial and industrial | $ | 114,934 |  |  | 1,373 |  |  | $ | 9,801 |  |  |  |  |  |  | $ | 126,108 |
Owner-occupied commercial real estate | 50,721 |  |  | 9,546 |  |  | 1,569 |  |  |  |  |  |  | 61,836 |
Investor commercial real estate | 93,121 |  |  | — |  |  | — |  |  |  |  |  |  | 93,121 |
Construction | 180,768 |  |  | 1,198 |  |  | — |  |  |  |  |  |  | 181,966 |
Single tenant lease financing | 936,207 |  |  | 3,033 |  |  | — |  |  |  |  |  |  | 939,240 |
Public finance | 618,752 |  |  | 2,280 |  |  | — |  |  |  |  |  |  | 621,032 |
Healthcare finance | 271,085 |  |  | 1,376 |  |  | — |  |  |  |  |  |  | 272,461 |
Small business lending 1 | 107,885 |  |  | 5,814 |  |  | 10,051 |  |  |  |  |  |  | 123,750 |
Franchise finance | 299,241 |  |  | 594 |  |  | — |  |  |  |  |  |  | 299,835 |
Total loans | $ | 2,672,714 |  |  | $ | 25,214 |  |  | $ | 21,421 |  |  |  |  |  |  | $ | 2,719,349 |
1 Balance in “Substandard” is partially guaranteed by the U.S. government.
| December 31, 2022
(in thousands) | Performing |  | Nonaccrual |  | Total
Residential mortgage | $ | 382,900 |  |  | $ | 1,048 |  |  | $ | 383,948 |
Home equity | 24,712 |  |  | — |  |  | 24,712 |
Other consumer | 324,581 |  |  | 17 |  |  | 324,598 |
Total consumer loans | $ | 732,193 |  |  | $ | 1,065 |  |  | $ | 733,258 |
Past Due Financing Receivables | The following tables present the Company’s loan portfolio delinquency analysis as of September 30, 2023 and December 31, 2022.
|  | September 30, 2023
(in thousands) |  | 30-59 Days Past Due |  | 60-89 Days Past Due |  | 90 Days or More Past Due |  | Total Past Due |  | Current |  | Total Loans
Commercial and industrial |  | $ | 30 |  |  | $ | 40 |  |  | $ | — |  |  | $ | 70 |  |  | $ | 114,195 |  |  | $ | 114,265 |
Owner-occupied commercial real estate |  | — |  |  | — |  |  | — |  |  | — |  |  | 58,486 |  |  | 58,486 |
Investor commercial real estate |  | — |  |  | — |  |  | — |  |  | — |  |  | 129,831 |  |  | 129,831 |
Construction |  | — |  |  | — |  |  | — |  |  | — |  |  | 252,105 |  |  | 252,105 |
Single tenant lease financing |  | — |  |  | — |  |  | — |  |  | — |  |  | 933,873 |  |  | 933,873 |
Public finance |  | — |  |  | — |  |  | — |  |  | — |  |  | 535,960 |  |  | 535,960 |
Healthcare finance |  | — |  |  | — |  |  | — |  |  | — |  |  | 235,622 |  |  | 235,622 |
Small business lending 1 |  | 1,329 |  |  | 239 |  |  | 1,753 |  |  | 3,321 |  |  | 189,675 |  |  | 192,996 |
Franchise finance |  | 1,927 |  |  | 302 |  |  | — |  |  | 2,229 |  |  | 452,865 |  |  | 455,094 |
Residential mortgage |  | 1,381 |  |  | 485 |  |  | 494 |  |  | 2,360 |  |  | 391,141 |  |  | 393,501 |
Home equity |  | — |  |  | — |  |  | — |  |  | — |  |  | 23,544 |  |  | 23,544 |
Other consumer |  | 224 |  |  | 35 |  |  | 11 |  |  | 270 |  |  | 369,181 |  |  | 369,451 |
Total |  | $ | 4,891 |  |  | $ | 1,101 |  |  | $ | 2,258 |  |  | $ | 8,250 |  |  | $ | 3,686,478 |  |  | $ | 3,694,728 |
1 Balance is partially guaranteed by the U.S. government.
|  | December 31, 2022
(in thousands) |  | 30-59 Days Past Due |  | 60-89 Days Past Due |  | 90 Days or More Past Due |  | Total Past Due |  | Current |  | Total Loans
Commercial and industrial |  | $ | 81 |  |  | $ | — |  |  | $ | 51 |  |  | $ | 132 |  |  | $ | 125,976 |  |  | $ | 126,108 |
Owner-occupied commercial real estate |  | — |  |  | — |  |  | — |  |  | — |  |  | 61,836 |  |  | 61,836 |
Investor commercial real estate |  | — |  |  | — |  |  | — |  |  | — |  |  | 93,121 |  |  | 93,121 |
Construction |  | — |  |  | 1,198 |  |  | — |  |  | 1,198 |  |  | 180,768 |  |  | 181,966 |
Single tenant lease financing |  | — |  |  | — |  |  | — |  |  | — |  |  | 939,240 |  |  | 939,240 |
Public finance |  | — |  |  | — |  |  | — |  |  | — |  |  | 621,032 |  |  | 621,032 |
Healthcare finance |  | — |  |  | — |  |  | — |  |  | — |  |  | 272,461 |  |  | 272,461 |
Small business lending 1 |  | 57 |  |  | — |  |  | 3,485 |  |  | 3,542 |  |  | 120,208 |  |  | 123,750 |
Franchise Finance |  | 313 |  |  | — |  |  | — |  |  | 313 |  |  | 299,522 |  |  | 299,835 |
Residential mortgage |  | — |  |  | 283 |  |  | 185 |  |  | 468 |  |  | 383,480 |  |  | 383,948 |
Home equity |  | — |  |  | — |  |  | — |  |  | — |  |  | 24,712 |  |  | 24,712 |
Other consumer |  | 91 |  |  | 10 |  |  | — |  |  | 101 |  |  | 324,497 |  |  | 324,598 |
Total |  | $ | 542 |  |  | $ | 1,491 |  |  | $ | 3,721 |  |  | $ | 5,754 |  |  | $ | 3,446,853 |  |  | $ | 3,452,607 |
1 Balance is partially guaranteed by the U.S. government. Loans are reclassified to a non-accruing status when, in management’s judgment, the collateral value and financial condition of the borrower do not justify accruing interest. At the time the accrual is discontinued, all unpaid accrued interest is reversed against earnings. Interest income accrued in prior years, if any, is charged to the allowance for credit losses. Payments subsequently received on nonaccrual loans are applied to principal. A loan is returned to accrual status when principal and interest are no longer past due and collectability is probable, typically after a minimum of nine consecutive months of performance. The following table summarizes the Company’s nonaccrual loans and loans past due 90 days or more and still accruing by loan class for the periods indicated:
|  | September 30, 2023 |  | December 31, 2022
(in thousands) |  | Nonaccrual Loans |  | Nonaccrual Loans with no Allowance for Credit Losses |  | Total Loans 90 Days or More Past Due and Accruing |  | Nonaccrual Loans |  | Nonaccrual Loans with no Allowance for Loan Losses |  | Total Loans 90 Days or More Past Due and Accruing
Commercial and industrial |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 51 |  |  | $ | — |  |  | $ | — |
Owner-occupied commercial real estate |  | — |  |  | — |  |  | — |  |  | 1,570 |  |  | 1,570 |  |  | — |
Small business lending 1 |  | 4,442 |  |  | 1,721 |  |  | — |  |  | 4,764 |  |  | 2,766 |  |  | — |
Residential mortgage |  | 1,354 |  |  | 1,354 |  |  | — |  |  | 1,048 |  |  | 1,048 |  |  | 79 |
Other consumer |  | 89 |  |  | 89 |  |  | — |  |  | 17 |  |  | 17 |  |  | — |
Total loans |  | $ | 5,885 |  |  | $ | 3,164 |  |  | $ | — |  |  | $ | 7,450 |  |  | $ | 5,401 |  |  | $ | 79 |
1 Balance is partially guaranteed by the U.S. government.
Impaired Financing Receivables | The following table presents the amortized cost basis of collateral dependent loans, which are individually evaluated to determine expected credit losses as of September 30, 2023.
|  | September 30, 2023
(in thousands) |  | Commercial Real Estate |  | Residential Real Estate |  | Other |  | Total |  | Allowance on Collateral Dependent Loans
Commercial and industrial |  | $ | — |  |  | $ | — |  |  | $ | 1,370 |  |  | $ | 1,370 |  |  | $ | — |
Owner-occupied commercial real estate |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Small business lending 1 |  | 1,578 |  |  | 1,219 |  |  | 1,328 |  |  | 4,125 |  |  | 1,521 |
Residential mortgage |  | — |  |  | 1,354 |  |  | — |  |  | 1,354 |  |  | — |
Other consumer loans |  | — |  |  | — |  |  | 89 |  |  | 89 |  |  | — |
Total loans |  | $ | 1,578 |  |  | $ | 2,573 |  |  | $ | 2,787 |  |  | $ | 6,938 |  |  | $ | 1,521 |
1 Balance is partially guaranteed by the U.S. government. The following table presents the Company’s impaired loans as of December 31, 2022.
|  | December 31, 2022
(in thousands) |  | Recorded Balance |  | Unpaid Principal Balance |  | Specific Allowance
Loans without a specific valuation allowance |  |  |  |  |  |
Commercial and industrial |  | $ | 9,750 |  |  | $ | 9,750 |  |  | $ | — |
Owner-occupied commercial real estate |  | 1,570 |  |  | 1,779 |  |  | — |
Small business lending |  | 8,184 |  |  | 8,705 |  |  | — |
Residential mortgage |  | 3,676 |  |  | 3,835 |  |  | — |
Home equity |  | 29 |  |  | 29 |  |  | — |
Other consumer loans |  | 17 |  |  | 36 |  |  | — |
Total |  | 23,226 |  |  | 24,134 |  |  | — |
Loans with a specific valuation allowance |  |  |  |  |  |
Commercial and industrial |  | 51 |  |  | 51 |  |  | 51 |
Small business lending 1 |  | 1,867 |  |  | 1,867 |  |  | 703 |
Total |  | 1,918 |  |  | 1,918 |  |  | 754 |
Total impaired loans |  | $ | 25,144 |  |  | $ | 26,052 |  |  | $ | 754 |
The table below presents average balances and interest income recognized for impaired loans during the three and nine months ended September 30, 2022.
|  | Three Months Ended |  | Nine Months Ended
|  | September 30, 2022 |  | September 30, 2022
(in thousands) |  | Average Balance |  | Interest Income |  | Average Balance |  | Interest Income
Loans without a specific valuation allowance |  |  |  |  |  |  |  |
Commercial and industrial |  | $ | 4,906 |  |  | $ | — |  |  | $ | 1,636 |  |  | $ | — |
Owner-occupied commercial real estate |  | 1,645 |  |  | — |  |  | 2,471 |  |  | — |
Small business lending |  | 2,167 |  |  | — |  |  | 1,288 |  |  | — |
Residential mortgage |  | 3,711 |  |  | 9 |  |  | 3,550 |  |  | 26 |
Home equity |  | 15 |  |  | — |  |  | 14 |  |  | — |
Other consumer loans |  | 8 |  |  | — |  |  | 9 |  |  | — |
Total |  | 12,452 |  |  | 9 |  |  | 8,968 |  |  | 26 |
Loans with a specific valuation allowance |  |  |  |  |  |  |  |
Commercial and industrial |  | $ | 350 |  |  | $ | — |  |  | 456 |  |  | — |
Single tenant lease financing |  | — |  |  | — |  |  | 547 |  |  | — |
Healthcare finance |  | 660 |  |  | — |  |  | 826 |  |  | 45 |
Small business lending |  | 1,827 |  |  | — |  |  | 1,611 |  |  | — |
Other consumer loans |  | 199 |  |  | — |  |  | 66 |  |  | — |
Total |  | 3,036 |  |  | — |  |  | 3,506 |  |  | 45 |
Total impaired loans |  | $ | 15,488 |  |  | $ | 9 |  |  | $ | 12,474 |  |  | $ | 71 |
1 Balance is partially guaranteed by the U.S. government.

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- Definition Tabular disclosure of financing receivables by credit quality indicator. The credit quality indicator is a statistic about the credit quality of financing receivables. Examples include, but not limited to, consumer credit risk scores, credit-rating-agency ratings, an entity's internal credit risk grades, loan-to-value ratios, collateral, collection experience and other internal metrics. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 5 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479319/326-20-50-5 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 29 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481962/310-10-50-29 + Details
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