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Non-interest Revenue and Expense
 6 Months Ended
Sep. 30, 2024
Revenue from Contract with Customer [Abstract]  
Revenue from Contract with Customer NON-INTEREST REVENUE AND EXPENSE
    ASC Topic 606, Revenue from Contracts with Customer ("Topic 606") does not apply to revenue associated with financial instruments, including revenue from loans and securities. In addition, certain non-interest income streams such as gains on sales of residential mortgage and SBA loans, income associated with servicing assets, and loan fees, including residential mortgage originations to be sold and prepayment and late fees charged across all loan categories are not in scope of the guidance. Topic 606 is applicable to non-interest revenue streams, such as depository fees, service charges and commission revenues. However, the recognition of these revenue streams did not change significantly upon adoption of Topic 606. The Company generally satisfies its performance obligations on contracts with customers as services are rendered, and the transaction prices are typically fixed and charged either on a periodic basis or based on activity. Because performance obligations are satisfied as services are rendered and the transaction prices are fixed, there is little judgment involved in applying Topic 606 that significantly affects the determination of the amount and timing of revenue from contracts with customers. Non-interest revenue streams in-scope of Topic 606 are discussed below.
Depository fees and charges

    Depository fees and charges primarily relate to service fees on deposit accounts and fees earned from debit cards and check cashing transactions. Service fees on deposit accounts consist of ATM fees, NSF fees, account maintenance charges and other deposit related fees. The fees are recognized as revenue over the period the related service is provided, or as incurred for transaction-based fees in accordance with the fee schedules for the Bank's deposit products and services.

Loan fees and service charges

    Loan fees and service charges primarily relate to program management fees and fees earned in accordance with the Bank's standard lending fees (such as inspection and late charges). These standard lending fees are recognized as revenue over the period the related service is provided.

Other non-interest income

    Other non-interest income includes correspondent banking fees, revenue from the Bank's participation in JPMorgan Chase's Empowering Change program, and income associated with an advertising services agreement covering marketing and use of the Bank's office space with a third party. The revenue is recognized over the period the related service is provided.

Interchange income
    
    The Company earns interchange fees from debit card holder transactions conducted through various payment networks. Interchange fees from cardholder transactions are recognized daily, concurrently with the transaction processing services provided by an outsource technology solution and are presented on a net basis.

    The following table presents non-interest income, segregated by revenue streams in-scope and out-of-scope of Topic 606, for the three and six months ended September 30, 2024 and 2023:
Three Months Ended September 30,
Six Months Ended September 30,
$ in thousands
2024
2023
2024
2023
Non-interest income
In-scope of Topic 606
Depository fees and charges$545 $558 $1,083 $1,135 
Loan fees and service charges60 123 17 173 
Other non-interest income106 86 189 145 
Non-interest income (in-scope of Topic 606)711 767 1,289 1,453 
Non-interest income (out-of-scope of Topic 606)(127)696 — 765 
Total non-interest income$584 $1,463 $1,289 $2,218 
    The following table sets forth other non-interest income and expense totals exceeding 1% of the aggregate of total interest income and non-interest income for any of the periods presented:
Three Months Ended September 30,
Six Months Ended September 30,
$ in thousands
2024
2023
2024
2023
Other non-interest income:
Other$157 $131 $273 $225 
Total other non-interest income$157 $131 $273 $225 
Other non-interest expense:
Advertising$71 $165 $154 $234 
Legal expense174 $247 324 340 
Insurance and surety285 309 576 618 
Audit expense167 165 333 331 
Data lines / internet116 104 213 210 
Retail expenses162 284 457 570 
Operating charge-offs and other losses21 100 46 139 
Director's fees105 106 210 211 
Other606 664 1,296 1,281 
Total other non-interest expense$1,707 $2,144 $3,609 $3,934