XML 37 R28.htm IDEA: XBRL DOCUMENT v3.23.3

Loans (Tables)

9 Months Ended

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 other1						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 lending1			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 lending1						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 lending1						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 lending1						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 lending1						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.

X

- Definition

Tabular disclosure of financing receivables (examples of financing receivables include loans, trade accounts receivable and notes receivable) and activity in the allowance for credit losses account.

+ References

No definition available.

+ Details

Name:	inbk_AllowanceForCreditLossesOnFinancingReceivablesPortfolioSegmentTableTextBlock
Namespace Prefix:	inbk_
Data Type:	dtr-types1:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Financing Receivables, Provision For Credit Losses On Off-Balance Sheet Commitments

+ References

No definition available.

+ Details

Name:	inbk_FinancingReceivablesProvisionForCreditLossesOnOffBalanceSheetCommitmentsTableTextBlock
Namespace Prefix:	inbk_
Data Type:	dtr-types1:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of allowance for credit loss on financing receivable.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 326
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479319/326-20-50-13

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 11B
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481962/310-10-50-11B

+ Details

Name:	us-gaap_AllowanceForCreditLossesOnFinancingReceivablesTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- 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

Name:	us-gaap_FinancingReceivableCreditQualityIndicatorsTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of impaired financing receivables.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 15
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481962/310-10-50-15

+ Details

Name:	us-gaap_ImpairedFinancingReceivablesTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of aging analysis for financing receivable.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 326
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 14
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479319/326-20-50-14

Reference 2: http://www.xbrl.org/2003/role/exampleRef
-Topic 326
-SubTopic 20
-Name Accounting Standards Codification
-Section 55
-Paragraph 80
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479294/326-20-55-80

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 7
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481962/310-10-50-7

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 7A
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481962/310-10-50-7A

+ Details

Name:	us-gaap_PastDueFinancingReceivablesTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	us-gaap_ReceivablesAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the various types of trade accounts and notes receivable and for each the gross carrying value, allowance, and net carrying value as of the balance sheet date. Presentation is categorized by current, noncurrent and unclassified receivables.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.3,4)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1

+ Details

Name:	us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration