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Non-interest Revenue and Expense
 9 Months Ended
Dec. 31, 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. 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. The payment for these services are received at the time the services are provided or when customer transactions take place.

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). The payments are received when such services are provided and 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 payments are typically received monthly and the revenue is recognized over the period the related service is provided and collected in accordance with the agreements.

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 nine months ended December 31, 2024 and 2023:
Three Months Ended December 31,
Nine Months Ended December 31,
$ in thousands
2024
2023
2024
2023
Non-interest income
In-scope of Topic 606
Depository fees and charges$644 $543 $1,726 $1,678 
Loan fees and service charges203 97 220 270 
Other non-interest income106 91 295 236 
Non-interest income (in-scope of Topic 606)953 731 2,241 2,184 
Non-interest income (out-of-scope of Topic 606)34 1,804 35 2,569 
Total non-interest income$987 $2,535 $2,276 $4,753 
    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 December 31,
Nine Months Ended December 31,
$ in thousands
2024
2023
2024
2023
Other non-interest income:
Empowering Change program fees$98 $84 $270 $211 
BOLI income59 338 138 420 
Other(32)68 (10)84 
Total other non-interest income$125 $490 $398 $715 
Other non-interest expense:
Advertising$219 $68 $373 $302 
Legal expense321 $88 645 428 
Insurance and surety246 320 821 938 
Audit expense167 165 500 496 
Data lines / internet100 100 314 310 
Security services154 15 335 41 
Loan expense155 39 159 73 
Retail expenses262 285 719 855 
Operating charge-offs and other losses21 154 67 293 
Investor relations179 — 179 39 
Director's fees105 135 315 346 
Other619 634 1,730 1,816 
Total other non-interest expense$2,548 $2,003 $6,157 $5,937