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Allowance for Loan Losses
 12 Months Ended
Sep. 30, 2022
Receivables [Abstract]  
Allowance for Loan Losses ALLOWANCE FOR LOAN LOSSES
For a detailed discussion of loans and credit quality, including accounting policies and the CECL methodology used to estimate the allowance for credit losses, see Note A, "Summary of Significant Accounting Policies." The following tables summarize the activity in the allowance for loan losses by loan portfolio segment and class.  
Twelve Months Ended September 30, 2022Beginning
Allowance		Charge-offsRecoveriesProvision &
Transfers		Ending Allowance
 (In thousands)
Commercial loans
   Multi-family$16,949 $— $— $(4,936)$12,013 
   Commercial real estate23,437 (529)984 1,922 25,814 
   Commercial & industrial45,957 (1,202)73 12,382 57,210 
   Construction - speculative25,585 — 2,179 (1,603)26,161 
 Land - acquisition & development13,447 (11)70 (1,228)12,278 
      Total commercial loans125,375 (1,742)3,306 6,537 133,476 
Consumer loans
   Single-family residential30,978 — 1,002 (6,462)25,518 
   Construction - custom4,907 — — (1,497)3,410 
   Land - consumer lot loans4,939 (27)48 87 5,047 
   HELOC2,390 — 351 (259)2,482 
   Consumer2,711 (370)940 (406)2,875 
      Total consumer loans45,925 (397)2,341 (8,537)39,332 
$171,300 $(2,139)$5,647 $(2,000)$172,808 
Twelve Months Ended September 30, 2021Beginning AllowanceCharge-offsRecoveriesProvision &
Transfers		Ending Allowance
(In thousands)
Commercial loans
   Multi-family$13,853 $— $— $3,096 $16,949 
   Commercial real estate22,516 — 2,789 (1,868)$23,437 
   Commercial & industrial38,665 (31)92 7,231 $45,957 
   Construction - speculative24,156 — — 1,429 $25,585 
   Land - acquisition & development10,733 (2)622 2,094 $13,447 
      Total commercial loans109,923 (33)3,503 11,982 125,375 
Consumer loans
   Single-family residential45,186 (106)2,026 (16,128)30,978 
   Construction - custom3,555 — — 1,352 4,907 
   Land - consumer lot loans2,729 — 168 2,042 4,939 
   HELOC2,571 — 52 (233)2,390 
   Consumer2,991 (286)1,021 (1,015)2,711 
      Total consumer loans57,032 (392)3,267 (13,982)45,925 
$166,955 $(425)$6,770 $(2,000)$171,300 
The Company recorded a provision for credit losses of $3,000,000 in 2022, compared to a provision of $500,000 for 2021. In 2022, provisioning for net growth in the loan portfolio was mostly offset by improvements in the credit quality of certain loan portfolios related to strong real estate markets and collateral conditions. For the year ended September 30, 2022, net recoveries were $3,508,000, compared to $6,345,000 in the prior year. A loan is charged-off when the loss is estimable and it is confirmed that the borrower is not expected to be able to meet its contractual obligations. No allowance was recorded as of September 30, 2022 or September 30, 2021 for the PPP loans, which are included in the commercial & industrial loan category, due to the government guarantee.

Non-accrual loans increased to $34,534,000 as of September 30, 2022, from $31,749,000 as of September 30, 2021. Non-performing assets totaled $44,554,000, or 0.21% of total assets, at September 30, 2022, compared to $43,625,000, or 0.22% of total assets, as of September 30, 2021.

As of September 30, 2022, the allowance for loan losses of $172,808,000 is for loans that are evaluated on a pooled basis, which was comprised of $115,245,000 related to the quantitative component and $57,563,000 related to management's qualitative overlays (including the forecast component of the reserve).
The Company has an asset quality review function that analyzes its loan portfolio and reports the results of the review to its Board of Directors on a quarterly basis. The single-family residential, HELOC and consumer portfolios are evaluated based on their performance as a pool of loans, since no single loan is individually significant or judged by its risk rating, size or potential risk of loss. The construction, land, multi-family, commercial real estate and commercial and industrial loans are risk rated on a loan by loan basis to determine the relative risk inherent in specific borrowers or loans. Based on that risk rating, the loans are assigned a grade and classified as described in Note D "Loans Receivable."

The following tables provide the amortized cost of loans receivable based on risk rating categories (as previously defined).
 
September 30, 2022Internally Assigned Grade
 PassSpecial mentionSubstandardDoubtfulLossTotal
 (In thousands)
Loan type
Commercial loans
   Multi-family$2,612,669 $— $13,810 $— $— $2,626,479 
   Commercial real estate3,054,241 1,594 55,277 — — 3,111,112 
   Commercial & industrial2,196,767 31,656 114,980 — — 2,343,403 
   Construction - speculative1,421,634 — 2,257 — — 1,423,891 
   Land - acquisition & development223,616 — — — — 223,616 
      Total commercial loans9,508,927 33,250 186,324 — — 9,728,501 
Consumer loans
   Single-family residential5,706,199 — 20,780 — — 5,726,979 
   Construction - custom396,908 — 435 — — 397,343 
   Land - consumer lot loans151,723 — 222 — — 151,945 
   HELOC205,800 — 233 — — 206,033 
   Consumer75,570 — 1 — — 75,571 
      Total consumer loans6,536,200 — 21,671 — — 6,557,871 
Total loans$16,045,127 $33,250 $207,995 $— $— $16,286,372 
Total grade as a % of total loans98.5 %0.2 %1.3 %— %— %
September 30, 2021Internally Assigned Grade
 PassSpecial mentionSubstandardDoubtfulLossTotal Gross Loans
 (In thousands)
Loan type
Commercial loans
   Multi-family$2,252,395 $4,874 $16,420 $— $— $2,273,689 
   Commercial real estate2,174,386 57,625 197,321 — — 2,429,332 
   Commercial & industrial2,108,152 48,124 147,651 — — 2,303,927 
   Construction - speculative1,115,791 931 505 — — 1,117,227 
   Land - acquisition & development190,076 — 2,340 — — 192,416 
      Total commercial loans7,840,800 111,554 364,237 — — 8,316,591 
Consumer loans
   Single-family residential4,915,106 — 21,958 — — 4,937,064 
   Construction - custom347,752 — — — — 347,752 
   Land - consumer lot loans148,010 — 524 — — 148,534 
   HELOC166,652 — 288 — — 166,940 
   Consumer87,962 — 27 — — 87,989 
      Total consumer loans5,665,482 — 22,797 — — 5,688,279 
Total gross loans$13,506,282 $111,554 $387,034 $— $— $14,004,870 
Total grade as a % of total gross loans96.4 %0.8 %2.8 %— %— %
The following tables provide information on amortized cost of loans receivable based on borrower payment activity.
 
September 30, 2022Performing LoansNon-Performing Loans
 Amount% of Total LoansAmount% of Total Loans
 (In thousands)(In thousands)
Commercial loans
   Multi-family$2,620,567 99.8 %$5,912 0.2 %
   Commercial real estate3,106,421 99.8 4,691 0.2 
   Commercial & industrial2,337,710 99.8 5,693 0.2 
   Construction - speculative1,423,891 100.0 — — 
   Land - acquisition & development223,616 100.0 — — 
      Total commercial loans9,712,205 99.8 16,296 0.2 
Consumer loans
   Single-family residential5,709,529 99.7 17,450 0.3 
   Construction - custom396,908 99.9 435 0.1 
   Land - consumer lot loans151,861 99.9 84 0.1 
   HELOC205,800 99.9 233 0.1 
   Consumer75,535 100.0 36 — 
      Total consumer loans6,539,633 99.7 18,238 0.3 
Total$16,251,838 99.8 %$34,534 0.2 %

September 30, 2021Performing LoansNon-Performing Loans
 Amount% of Total LoansAmount% of Total Loans
 (In thousands)(In thousands)
Commercial loans
   Multi-family$2,273,214 100.0 %$475 — %
   Commercial real estate2,421,294 99.7 8,038 0.3 
   Commercial & industrial2,303,562 100.0 365 — 
   Construction - speculative1,116,722 100.0 505 — 
   Land - acquisition & development190,076 98.8 2,340 1.2 
      Total commercial loans8,304,868 99.9 11,723 0.1 
Consumer loans
   Single-family residential4,917,744 99.6 19,320 0.4 
   Construction - custom347,752 100.0 — — 
   Land - consumer lot loans148,175 99.8 359 0.2 
   HELOC166,653 99.8 287 0.2 
   Consumer87,929 99.9 60 0.1 
      Total consumer loans5,668,253 99.6 20,026 0.4 
Total gross loans$13,973,121 99.8 %$31,749 0.2 %