Note 7: Loans and Allowance For Loan Losses: Schedule of Balance in Allowance for Loan Losses Based on Portfolio Segment and Impairment (Tables)

6 Months Ended

Jun. 30, 2014

Schedule of Balance in Allowance for Loan Losses Based on Portfolio Segment and Impairment

The following table presents the activity in the allowance for loan losses by portfolio segment for the three and six months ended June 30, 2014. Also presented is the balance in the allowance for loan losses and the recorded investment in loans based on portfolio segment and impairment method as of June 30, 2014:

	One- to Four-
	Family
	Residential and	Other	Commercial	Commercial	Commercial
	Construction	Residential	Real Estate	Construction	Business	Consumer	Total
(In Thousands)
Allowance for loan losses
Balance April 1, 2014	$4,638	$1,998	$18,443	$7,071	$2,341	$3,784	$38,275
Provision (benefit) charged to expense	915	(281)	(1,629)	1,110	979	368	1,462
Losses charged off	(505)	(2)	(338)	(95)	(738)	(764)	(2,442)
Recoveries	25	8	—	163	—	591	787
Balance June 30, 2014	$5,073	$1,723	$16,476	$8,249	$2,582	$3,979	$38,082

Balance January 1, 2014	$6,235	$2,678	$16,939	$4,464	$6,451	$3,349	$40,116
Provision (benefit) charged to expense	367	(968)	(134)	3,693	(1,182)	1,378	3,154
Losses charged off	(1,697)	(2)	(719)	(130)	(2,687)	(1,784)	(7,019)
Recoveries	168	15	390	222	—	1,036	1,831
Balance June 30, 2014	$5,073	$1,723	$16,476	$8,249	$2,582	$3,979	$38,082

Ending balance:
Individually evaluated for
impairment	$1,623	$—	$1,507	$1,531	$606	$231	$5,498
Collectively evaluated for
impairment	$3,450	$1,703	$14,625	$6,700	$1,966	$3,708	$32,152
Loans acquired and
accounted for under ASC
310-30	$—	$20	$344	$18	$10	$40	$432


Loans
Individually evaluated for
impairment	$11,560	$10,586	$30,744	$7,600	$5,834	$1,361	$67,685
Collectively evaluated for
impairment	$302,782	$332,383	$814,149	$326,354	$369,138	$344,371	$2,489,177
Loans acquired and
accounted for under ASC
310-30	$257,756	$61,905	$113,316	$19,819	$21,862	$48,379	$523,037

The following table presents the activity in the allowance for loan losses by portfolio segment for the three and six months ended June 30, 2013:

	One- to Four-
	Family
	Residential and	Other	Commercial	Commercial	Commercial
	Construction	Residential	Real Estate	Construction	Business	Consumer	Total
(In Thousands)
Allowance for loan losses
Balance April 1, 2013	$5,575	$4,482	$16,812	$5,130	$5,838	$2,711	$40,548
Provision (benefit) charged to expense	864	(329)	1,671	882	135	448	3,671
Losses charged off	(322)	(791)	(2,187)	(276)	(352)	(752)	(4,680)
Recoveries	8	11	123	53	43	408	646
Balance June 30, 2013	$6,125	$3,373	$16,419	$5,789	$5,664	$2,815	$40,185

Balance January 1, 2013	$6,822	$4,327	$17,441	$3,938	$5,096	$3,025	$40,649
Provision (benefit) charged to expense	526	1,702	5,262	2,122	1,870	414	11,896
Losses charged off	(1,240)	(2,686)	(6,530)	(329)	(1,370)	(1,669)	(13,824)
Recoveries	17	30	246	58	68	1,045	1,464
Balance June 30, 2013	$6,125	$3,373	$16,419	$5,789	$5,664	$2,815	$40,185

The following table presents the balance in the allowance for loan losses and the recorded investment in loans based on portfolio segment and impairment method as of December 31, 2013:

	One- to Four-
	Family
	Residential and	Other	Commercial	Commercial	Commercial
	Construction	Residential	Real Estate	Construction	Business	Consumer	Total
(In Thousands)
Allowance for loan losses
Individually evaluated for
impairment	$2,501	$--	$90	$473	$4,162	$218	$7,444
Collectively evaluated for
impairment	$3,734	$2,678	$16,845	$3,991	$2,287	$3,131	$32,666
Loans acquired and
accounted for under ASC
310-30	$--	$--	$4	$--	$2	$--	$6

Loans
Individually evaluated for
impairment	$13,055	$10,983	$31,591	$12,628	$8,755	$1,389	$78,401
Collectively evaluated for
impairment	$297,057	$314,616	$791,329	$229,232	$306,514	$273,871	$2,212,619
Loans acquired and
accounted for under ASC
310-30	$206,964	$35,095	$84,591	$6,989	$4,883	$47,642	$386,164