XML 56 R47.htm IDEA: XBRL DOCUMENT v3.23.3
Loans - Provision for Credit Losses on Off-Balance Sheet Commitments (Details) - USD ($)
$ in Thousands
3 Months Ended 9 Months Ended
Sep. 30, 2023
Sep. 30, 2022
Sep. 30, 2023
Sep. 30, 2022
Jun. 30, 2023
Jan. 01, 2023
Dec. 31, 2022
Jun. 30, 2022
Dec. 31, 2021
Financing Receivable, Allowance for Credit Loss [Line Items]                  
Liability for off-balance sheet credit exposures             $ 0 $ 3,491  
Provision for credit losses 1 $ 111 $ 0 $ 1,098 $ 0          
Total loans 36,452 29,866 36,452 29,866 $ 36,058   31,737 29,153 $ 27,841
Provision for credit losses 1 1,850 892 11,976 2,868          
Losses Charged Off (1,517) (236) (10,639) (2,467)          
Recoveries 61 57 416 1,624          
Cumulative Effect, Period of Adoption, Adjustment                  
Financing Receivable, Allowance for Credit Loss [Line Items]                  
Liability for off-balance sheet credit exposures           $ 2,504 1,900    
Total loans           2,962      
Cumulative Effect, Period of Adoption, Adjusted Balance                  
Financing Receivable, Allowance for Credit Loss [Line Items]                  
Liability for off-balance sheet credit exposures 3,602   3,602     2,504      
Total loans 36,452   36,452     34,699      
Commercial and industrial                  
Financing Receivable, Allowance for Credit Loss [Line Items]                  
Total loans 2,110 1,727 2,110 1,727 1,849   1,711 2,026 1,891
Provision for credit losses 1 260 (301) 7,265 (166)          
Losses Charged Off 0 0 (6,965) 0          
Recoveries 1 2 219 2          
Commercial and industrial | Cumulative Effect, Period of Adoption, Adjustment                  
Financing Receivable, Allowance for Credit Loss [Line Items]                  
Total loans           (120)      
Commercial and industrial | Cumulative Effect, Period of Adoption, Adjusted Balance                  
Financing Receivable, Allowance for Credit Loss [Line Items]                  
Total loans 2,110   2,110            
Owner-occupied commercial real estate                  
Financing Receivable, Allowance for Credit Loss [Line Items]                  
Total loans 858 616 858 616 789   651 703 742
Provision for credit losses 1 69 (87) 145 (126)          
Losses Charged Off 0 0 0 0          
Recoveries 0 0 0 0          
Owner-occupied commercial real estate | Cumulative Effect, Period of Adoption, Adjustment                  
Financing Receivable, Allowance for Credit Loss [Line Items]                  
Total loans           62      
Owner-occupied commercial real estate | Cumulative Effect, Period of Adoption, Adjusted Balance                  
Financing Receivable, Allowance for Credit Loss [Line Items]                  
Total loans 858   858            
Investor commercial real estate                  
Financing Receivable, Allowance for Credit Loss [Line Items]                  
Total loans 1,313 1,074 1,313 1,074 1,416   1,099 621 328
Provision for credit losses 1 488 453 996 746          
Losses Charged Off (591) 0 (591) 0          
Recoveries 0 0 0 0          
Investor commercial real estate | Cumulative Effect, Period of Adoption, Adjustment                  
Financing Receivable, Allowance for Credit Loss [Line Items]                  
Total loans           (191)      
Investor commercial real estate | Cumulative Effect, Period of Adoption, Adjusted Balance                  
Financing Receivable, Allowance for Credit Loss [Line Items]                  
Total loans 1,313   1,313            
Construction                  
Financing Receivable, Allowance for Credit Loss [Line Items]                  
Total loans 2,103 1,590 2,103 1,590 1,940   2,074 1,707 1,612
Provision for credit losses 1 163 (117) 464 (22)          
Losses Charged Off 0 0 0 0          
Recoveries 0 0 0 0          
Construction | Cumulative Effect, Period of Adoption, Adjustment                  
Financing Receivable, Allowance for Credit Loss [Line Items]                  
Total loans           (435)      
Construction | Cumulative Effect, Period of Adoption, Adjusted Balance                  
Financing Receivable, Allowance for Credit Loss [Line Items]                  
Total loans 2,103   2,103            
Healthcare finance                  
Financing Receivable, Allowance for Credit Loss [Line Items]                  
Total loans 2,227 3,612 2,227 3,612 2,421   2,997 4,762 5,940
Provision for credit losses 1 (194) (1,150) (1,779) (2,328)          
Losses Charged Off 0 0 (25) 0          
Recoveries 0 0 0 0          
Healthcare finance | Cumulative Effect, Period of Adoption, Adjustment                  
Financing Receivable, Allowance for Credit Loss [Line Items]                  
Total loans           1,034      
Healthcare finance | Cumulative Effect, Period of Adoption, Adjusted Balance                  
Financing Receivable, Allowance for Credit Loss [Line Items]                  
Total loans 2,227   2,227            
Residential mortgage                  
Financing Receivable, Allowance for Credit Loss [Line Items]                  
Total loans 2,280 1,370 2,280 1,370 2,550   1,559 1,138 643
Provision for credit losses 1 (215) 231 367 724          
Losses Charged Off (56) 0 (56) 0          
Recoveries 1 1 4 3          
Residential mortgage | Cumulative Effect, Period of Adoption, Adjustment                  
Financing Receivable, Allowance for Credit Loss [Line Items]                  
Total loans           406      
Residential mortgage | Cumulative Effect, Period of Adoption, Adjusted Balance                  
Financing Receivable, Allowance for Credit Loss [Line Items]                  
Total loans 2,280   2,280            
Home equity                  
Financing Receivable, Allowance for Credit Loss [Line Items]                  
Total loans 192 62 192 62 224   69 54 64
Provision for credit losses 1 (34) 7 (15) (139)          
Losses Charged Off 0 0 0 0          
Recoveries 2 1 5 137          
Home equity | Cumulative Effect, Period of Adoption, Adjustment                  
Financing Receivable, Allowance for Credit Loss [Line Items]                  
Total loans           133      
Home equity | Cumulative Effect, Period of Adoption, Adjusted Balance                  
Financing Receivable, Allowance for Credit Loss [Line Items]                  
Total loans 192   192            
Other consumer loans                  
Financing Receivable, Allowance for Credit Loss [Line Items]                  
Total loans 6,125 2,938 6,125 2,938 6,288   3,149 2,343 1,990
Provision for credit losses 1 (88) 651 811 1,116          
Losses Charged Off (119) (106) (502) (397)          
Recoveries 44 50 134 229          
Other consumer loans | Cumulative Effect, Period of Adoption, Adjustment                  
Financing Receivable, Allowance for Credit Loss [Line Items]                  
Total loans           2,533      
Other consumer loans | Cumulative Effect, Period of Adoption, Adjusted Balance                  
Financing Receivable, Allowance for Credit Loss [Line Items]                  
Total loans 6,125   6,125            
Single tenant lease financing                  
Financing Receivable, Allowance for Credit Loss [Line Items]                  
Total loans 8,365 10,027 8,365 10,027 9,970   10,519 9,712 10,385
Provision for credit losses 1 (1,605) 315 (1,808) (1,589)          
Losses Charged Off 0 0 0 0          
Recoveries 0 0 0 1,231          
Single tenant lease financing | Cumulative Effect, Period of Adoption, Adjustment                  
Financing Receivable, Allowance for Credit Loss [Line Items]                  
Total loans           (346)      
Single tenant lease financing | Cumulative Effect, Period of Adoption, Adjusted Balance                  
Financing Receivable, Allowance for Credit Loss [Line Items]                  
Total loans 8,365   8,365            
Public finance                  
Financing Receivable, Allowance for Credit Loss [Line Items]                  
Total loans 1,411 1,789 1,411 1,789 1,509   1,753 1,850 1,776
Provision for credit losses 1 (98) (61) (207) 13          
Losses Charged Off 0 0 0 0          
Recoveries 0 0 0 0          
Public finance | Cumulative Effect, Period of Adoption, Adjustment                  
Financing Receivable, Allowance for Credit Loss [Line Items]                  
Total loans           (135)      
Public finance | Cumulative Effect, Period of Adoption, Adjusted Balance                  
Financing Receivable, Allowance for Credit Loss [Line Items]                  
Total loans 1,411   1,411            
Small business lending                  
Financing Receivable, Allowance for Credit Loss [Line Items]                  
Total loans 4,221 2,046 4,221 2,046 2,618   2,168 1,956 1,387
Provision for credit losses 1 2,341 217 3,834 847          
Losses Charged Off (751) (130) (2,169) (210)          
Recoveries 13 3 54 22          
Small business lending | Cumulative Effect, Period of Adoption, Adjustment                  
Financing Receivable, Allowance for Credit Loss [Line Items]                  
Total loans           334      
Small business lending | Cumulative Effect, Period of Adoption, Adjusted Balance                  
Financing Receivable, Allowance for Credit Loss [Line Items]                  
Total loans 4,221   4,221            
Franchise finance                  
Financing Receivable, Allowance for Credit Loss [Line Items]                  
Total loans 5,247 3,015 5,247 3,015 $ 4,484   3,988 2,281 1,083
Provision for credit losses 1 763 734 1,903 1,932          
Losses Charged Off 0 0 (331) 0          
Recoveries 0 0 0 0          
Franchise finance | Cumulative Effect, Period of Adoption, Adjustment                  
Financing Receivable, Allowance for Credit Loss [Line Items]                  
Total loans           (313)      
Franchise finance | Cumulative Effect, Period of Adoption, Adjusted Balance                  
Financing Receivable, Allowance for Credit Loss [Line Items]                  
Total loans 5,247   5,247            
Tax Refund Advance Loans                  
Financing Receivable, Allowance for Credit Loss [Line Items]                  
Total loans   $ 0   0         $ 0
Provision for credit losses 1       1,860          
Losses Charged Off       (1,860)          
Recoveries       0          
Commercial Portfolio Segment                  
Financing Receivable, Allowance for Credit Loss [Line Items]                  
Liability for off-balance sheet credit exposures             0 3,355  
Provision for credit losses 1     1,197 156          
Total loans             26,960    
Commercial Portfolio Segment | Cumulative Effect, Period of Adoption, Adjustment                  
Financing Receivable, Allowance for Credit Loss [Line Items]                  
Liability for off-balance sheet credit exposures           2,314      
Total loans           (110)      
Commercial Portfolio Segment | Cumulative Effect, Period of Adoption, Adjusted Balance                  
Financing Receivable, Allowance for Credit Loss [Line Items]                  
Liability for off-balance sheet credit exposures 3,511   3,511            
Total loans           26,850      
Commercial Portfolio Segment | Commercial and industrial                  
Financing Receivable, Allowance for Credit Loss [Line Items]                  
Liability for off-balance sheet credit exposures             0 188  
Provision for credit losses 1     96 18          
Total loans             1,711    
Losses Charged Off     (6,965)            
Commercial Portfolio Segment | Commercial and industrial | Cumulative Effect, Period of Adoption, Adjustment                  
Financing Receivable, Allowance for Credit Loss [Line Items]                  
Liability for off-balance sheet credit exposures           110      
Total loans           (120)      
Commercial Portfolio Segment | Commercial and industrial | Cumulative Effect, Period of Adoption, Adjusted Balance                  
Financing Receivable, Allowance for Credit Loss [Line Items]                  
Liability for off-balance sheet credit exposures 206   206            
Total loans           1,591      
Commercial Portfolio Segment | Owner-occupied commercial real estate                  
Financing Receivable, Allowance for Credit Loss [Line Items]                  
Liability for off-balance sheet credit exposures             0 8  
Provision for credit losses 1     9 1          
Total loans             651    
Commercial Portfolio Segment | Owner-occupied commercial real estate | Cumulative Effect, Period of Adoption, Adjustment                  
Financing Receivable, Allowance for Credit Loss [Line Items]                  
Liability for off-balance sheet credit exposures           0      
Total loans           62      
Commercial Portfolio Segment | Owner-occupied commercial real estate | Cumulative Effect, Period of Adoption, Adjusted Balance                  
Financing Receivable, Allowance for Credit Loss [Line Items]                  
Liability for off-balance sheet credit exposures 9   9            
Total loans           713      
Commercial Portfolio Segment | Investor commercial real estate                  
Financing Receivable, Allowance for Credit Loss [Line Items]                  
Liability for off-balance sheet credit exposures             0 20  
Provision for credit losses 1     8 (3)          
Total loans             1,099    
Losses Charged Off     (591)            
Commercial Portfolio Segment | Investor commercial real estate | Cumulative Effect, Period of Adoption, Adjustment                  
Financing Receivable, Allowance for Credit Loss [Line Items]                  
Liability for off-balance sheet credit exposures           9      
Total loans           (191)      
Commercial Portfolio Segment | Investor commercial real estate | Cumulative Effect, Period of Adoption, Adjusted Balance                  
Financing Receivable, Allowance for Credit Loss [Line Items]                  
Liability for off-balance sheet credit exposures 17   17            
Total loans           908      
Commercial Portfolio Segment | Construction                  
Financing Receivable, Allowance for Credit Loss [Line Items]                  
Liability for off-balance sheet credit exposures             0 2,897  
Provision for credit losses 1     696 (8)          
Total loans             2,074    
Commercial Portfolio Segment | Construction | Cumulative Effect, Period of Adoption, Adjustment                  
Financing Receivable, Allowance for Credit Loss [Line Items]                  
Liability for off-balance sheet credit exposures           2,193      
Total loans           (435)      
Commercial Portfolio Segment | Construction | Cumulative Effect, Period of Adoption, Adjusted Balance                  
Financing Receivable, Allowance for Credit Loss [Line Items]                  
Liability for off-balance sheet credit exposures 2,889   2,889            
Total loans           1,639      
Commercial Portfolio Segment | Healthcare finance                  
Financing Receivable, Allowance for Credit Loss [Line Items]                  
Liability for off-balance sheet credit exposures             0 0  
Provision for credit losses 1     (2) 0          
Total loans             2,997    
Losses Charged Off     (25)            
Commercial Portfolio Segment | Healthcare finance | Cumulative Effect, Period of Adoption, Adjustment                  
Financing Receivable, Allowance for Credit Loss [Line Items]                  
Liability for off-balance sheet credit exposures           2      
Total loans           1,034      
Commercial Portfolio Segment | Healthcare finance | Cumulative Effect, Period of Adoption, Adjusted Balance                  
Financing Receivable, Allowance for Credit Loss [Line Items]                  
Liability for off-balance sheet credit exposures 0   0            
Total loans           4,031      
Commercial Portfolio Segment | Single tenant lease financing                  
Financing Receivable, Allowance for Credit Loss [Line Items]                  
Total loans             10,519    
Commercial Portfolio Segment | Single tenant lease financing | Cumulative Effect, Period of Adoption, Adjustment                  
Financing Receivable, Allowance for Credit Loss [Line Items]                  
Total loans           (346)      
Commercial Portfolio Segment | Single tenant lease financing | Cumulative Effect, Period of Adoption, Adjusted Balance                  
Financing Receivable, Allowance for Credit Loss [Line Items]                  
Total loans           10,173      
Commercial Portfolio Segment | Public finance                  
Financing Receivable, Allowance for Credit Loss [Line Items]                  
Total loans             1,753    
Commercial Portfolio Segment | Public finance | Cumulative Effect, Period of Adoption, Adjustment                  
Financing Receivable, Allowance for Credit Loss [Line Items]                  
Total loans           (135)      
Commercial Portfolio Segment | Public finance | Cumulative Effect, Period of Adoption, Adjusted Balance                  
Financing Receivable, Allowance for Credit Loss [Line Items]                  
Total loans           1,618      
Commercial Portfolio Segment | Small business lending                  
Financing Receivable, Allowance for Credit Loss [Line Items]                  
Liability for off-balance sheet credit exposures             0 242  
Provision for credit losses 1     390 148          
Total loans             2,168    
Losses Charged Off     (2,169)            
Commercial Portfolio Segment | Small business lending | Cumulative Effect, Period of Adoption, Adjustment                  
Financing Receivable, Allowance for Credit Loss [Line Items]                  
Liability for off-balance sheet credit exposures           0      
Total loans           334      
Commercial Portfolio Segment | Small business lending | Cumulative Effect, Period of Adoption, Adjusted Balance                  
Financing Receivable, Allowance for Credit Loss [Line Items]                  
Liability for off-balance sheet credit exposures 390   390            
Total loans           2,502      
Commercial Portfolio Segment | Franchise finance                  
Financing Receivable, Allowance for Credit Loss [Line Items]                  
Total loans             3,988    
Losses Charged Off     (331)            
Commercial Portfolio Segment | Franchise finance | Cumulative Effect, Period of Adoption, Adjustment                  
Financing Receivable, Allowance for Credit Loss [Line Items]                  
Total loans           (313)      
Commercial Portfolio Segment | Franchise finance | Cumulative Effect, Period of Adoption, Adjusted Balance                  
Financing Receivable, Allowance for Credit Loss [Line Items]                  
Total loans           3,675      
Consumer Portfolio                  
Financing Receivable, Allowance for Credit Loss [Line Items]                  
Liability for off-balance sheet credit exposures             0 136  
Provision for credit losses 1     (99) (45)          
Total loans             4,777    
Consumer Portfolio | Cumulative Effect, Period of Adoption, Adjustment                  
Financing Receivable, Allowance for Credit Loss [Line Items]                  
Liability for off-balance sheet credit exposures           190      
Total loans           3,072      
Consumer Portfolio | Cumulative Effect, Period of Adoption, Adjusted Balance                  
Financing Receivable, Allowance for Credit Loss [Line Items]                  
Liability for off-balance sheet credit exposures 91   91            
Total loans           7,849      
Consumer Portfolio | Residential mortgage                  
Financing Receivable, Allowance for Credit Loss [Line Items]                  
Liability for off-balance sheet credit exposures             0 59  
Provision for credit losses 1     (102) (34)          
Total loans             1,559    
Losses Charged Off     (56)            
Consumer Portfolio | Residential mortgage | Cumulative Effect, Period of Adoption, Adjustment                  
Financing Receivable, Allowance for Credit Loss [Line Items]                  
Liability for off-balance sheet credit exposures           127      
Total loans           406      
Consumer Portfolio | Residential mortgage | Cumulative Effect, Period of Adoption, Adjusted Balance                  
Financing Receivable, Allowance for Credit Loss [Line Items]                  
Liability for off-balance sheet credit exposures 25   25            
Total loans           1,965      
Consumer Portfolio | Home equity                  
Financing Receivable, Allowance for Credit Loss [Line Items]                  
Liability for off-balance sheet credit exposures             0 63  
Provision for credit losses 1     2 (9)          
Total loans             69    
Consumer Portfolio | Home equity | Cumulative Effect, Period of Adoption, Adjustment                  
Financing Receivable, Allowance for Credit Loss [Line Items]                  
Liability for off-balance sheet credit exposures           52      
Total loans           133      
Consumer Portfolio | Home equity | Cumulative Effect, Period of Adoption, Adjusted Balance                  
Financing Receivable, Allowance for Credit Loss [Line Items]                  
Liability for off-balance sheet credit exposures 54   54            
Total loans           202      
Consumer Portfolio | Other consumer loans                  
Financing Receivable, Allowance for Credit Loss [Line Items]                  
Liability for off-balance sheet credit exposures             0 $ 14  
Provision for credit losses 1     1 $ (2)          
Total loans             $ 3,149    
Losses Charged Off     (502)            
Consumer Portfolio | Other consumer loans | Cumulative Effect, Period of Adoption, Adjustment                  
Financing Receivable, Allowance for Credit Loss [Line Items]                  
Liability for off-balance sheet credit exposures           11      
Total loans           2,533      
Consumer Portfolio | Other consumer loans | Cumulative Effect, Period of Adoption, Adjusted Balance                  
Financing Receivable, Allowance for Credit Loss [Line Items]                  
Liability for off-balance sheet credit exposures $ 12   $ 12            
Total loans           $ 5,682