XML 59 R48.htm IDEA: XBRL DOCUMENT
v3.23.3

LOANS AND ALLOWANCE FOR CREDIT LOSSES - Allowance for credit losses (Details) - USD ($) $ in Thousands | 3 Months Ended | 9 Months Ended
--- | --- | ---
Sep. 30, 2023 | Sep. 30, 2022 | Sep. 30, 2023 | Sep. 30, 2022
LOANS AND ALLOWANCE FOR CREDIT LOSSES |  |  |  |
Balance at beginning of period | $ 64,852 | $ 61,058 | $ 63,480 | $ 60,754
Provision (credit) charged to expense |  | 2,000 | 1,500 | 2,000
Losses charged off | (498) | (621) | (1,440) | (1,491)
Recoveries | 399 | 324 | 1,213 | 1,498
Balance at end of period | 64,753 | 62,761 | 64,753 | 62,761
Allowance for unfunded commitment |  |  |  |
LOANS AND ALLOWANCE FOR CREDIT LOSSES |  |  |  |
Balance at beginning of period | 10,371 | 11,659 | 12,816 | 9,629
Provision (credit) charged to expense | (1,195) | 1,315 | (3,640) | 3,345
Balance at end of period | 9,176 | 12,974 | 9,176 | 12,974
One- To Four-Family Residential and Construction |  |  |  |
LOANS AND ALLOWANCE FOR CREDIT LOSSES |  |  |  |
Balance at beginning of period | 11,818 | 9,434 | 11,171 | 9,364
Provision (credit) charged to expense |  | 1,076 | 647 | 1,076
Losses charged off |  |  | (31) | (38)
Recoveries | 41 | 20 | 72 | 128
Balance at end of period | 11,859 | 10,530 | 11,859 | 10,530
One- To Four-Family Residential and Construction | Allowance for unfunded commitment |  |  |  |
LOANS AND ALLOWANCE FOR CREDIT LOSSES |  |  |  |
Balance at beginning of period | 758 | 1,138 | 736 | 687
Provision (credit) charged to expense | 146 | (401) | 168 | 50
Balance at end of period | 904 | 737 | 904 | 737
Other Residential |  |  |  |
LOANS AND ALLOWANCE FOR CREDIT LOSSES |  |  |  |
Balance at beginning of period | 13,189 | 10,612 | 12,110 | 10,502
Provision (credit) charged to expense |  | 881 | 1,079 | 881
Recoveries |  |  |  | 110
Balance at end of period | 13,189 | 11,493 | 13,189 | 11,493
Other Residential | Allowance for unfunded commitment |  |  |  |
LOANS AND ALLOWANCE FOR CREDIT LOSSES |  |  |  |
Balance at beginning of period | 6,791 | 7,419 | 8,624 | 5,703
Provision (credit) charged to expense | (1,412) | 967 | (3,245) | 2,683
Balance at end of period | 5,379 | 8,386 | 5,379 | 8,386
Commercial Real Estate |  |  |  |
LOANS AND ALLOWANCE FOR CREDIT LOSSES |  |  |  |
Balance at beginning of period | 25,508 | 28,604 | 27,096 | 28,604
Provision (credit) charged to expense |  | (1,105) | (1,590) | (1,105)
Recoveries |  | 1 | 2 | 1
Balance at end of period | 25,508 | 27,500 | 25,508 | 27,500
Commercial Real Estate | Allowance for unfunded commitment |  |  |  |
LOANS AND ALLOWANCE FOR CREDIT LOSSES |  |  |  |
Balance at beginning of period | 464 | 501 | 416 | 367
Provision (credit) charged to expense | 33 | 17 | 81 | 151
Balance at end of period | 497 | 518 | 497 | 518
Commercial Construction |  |  |  |
LOANS AND ALLOWANCE FOR CREDIT LOSSES |  |  |  |
Balance at beginning of period | 2,502 | 2,797 | 2,865 | 2,797
Provision (credit) charged to expense |  | 265 | (363) | 265
Balance at end of period | 2,502 | 3,062 | 2,502 | 3,062
Commercial Construction | Allowance for unfunded commitment |  |  |  |
LOANS AND ALLOWANCE FOR CREDIT LOSSES |  |  |  |
Balance at beginning of period | 871 | 695 | 802 | 908
Provision (credit) charged to expense | 108 | 553 | 177 | 340
Balance at end of period | 979 | 1,248 | 979 | 1,248
Commercial Business |  |  |  |
LOANS AND ALLOWANCE FOR CREDIT LOSSES |  |  |  |
Balance at beginning of period | 7,827 | 4,365 | 5,822 | 4,142
Provision (credit) charged to expense |  | 1,302 | 1,851 | 1,302
Losses charged off |  | (50) |  | (50)
Recoveries | 28 | 15 | 182 | 238
Balance at end of period | 7,855 | 5,632 | 7,855 | 5,632
Commercial Business | Allowance for unfunded commitment |  |  |  |
LOANS AND ALLOWANCE FOR CREDIT LOSSES |  |  |  |
Balance at beginning of period | 987 | 1,406 | 1,734 | 1,582
Provision (credit) charged to expense | (34) | 146 | (781) | (30)
Balance at end of period | 953 | 1,552 | 953 | 1,552
Consumer |  |  |  |
LOANS AND ALLOWANCE FOR CREDIT LOSSES |  |  |  |
Balance at beginning of period | 4,008 | 5,246 | 4,416 | 5,345
Provision (credit) charged to expense |  | (419) | (124) | (419)
Losses charged off | (498) | (571) | (1,409) | (1,403)
Recoveries | 330 | 288 | 957 | 1,021
Balance at end of period | 3,840 | 4,544 | 3,840 | 4,544
Consumer | Allowance for unfunded commitment |  |  |  |
LOANS AND ALLOWANCE FOR CREDIT LOSSES |  |  |  |
Balance at beginning of period | 500 | 500 | 504 | 382
Provision (credit) charged to expense | (36) | 33 | (40) | 151
Balance at end of period | $ 464 | $ 533 | $ 464 | $ 533

X
- Definition Amount of allowance for credit loss on financing receivable. Excludes allowance for financing receivable covered under loss sharing agreement. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(4)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name Regulation S-K (SK) -Number 229 -Section 1405 -Paragraph (a) -Subparagraph (1) -Publisher SEC Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name Regulation S-K (SK) -Number 229 -Section 1405 -Paragraph (a) -Subparagraph (3) -Publisher SEC Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name Regulation S-K (SK) -Number 229 -Section 1405 -Paragraph (c) -Publisher SEC Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 45 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479344/326-20-45-1 Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 942 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03(7)(2)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479853/942-210-S99-1 Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 50 -Paragraph 11B -Subparagraph (c)(1) -SubTopic 10 -Topic 310 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481962/310-10-50-11B Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 13 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479319/326-20-50-13 Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 13 -Subparagraph (f) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479319/326-20-50-13 + Details
Name: | us-gaap_FinancingReceivableAllowanceForCreditLosses
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 13 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479319/326-20-50-13 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name Regulation S-K (SK) -Number 229 -Section 1405 -Paragraph c -Publisher SEC + Details
Name: | us-gaap_FinancingReceivableAllowanceForCreditLossesLineItems
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount of increase in allowance for credit loss on financing receivable from recovery. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 55 -Paragraph 79 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479294/326-20-55-79 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 13 -Subparagraph (e) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479319/326-20-50-13 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 50 -Paragraph 11B -Subparagraph (c)(4) -SubTopic 10 -Topic 310 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481962/310-10-50-11B + Details
Name: | us-gaap_FinancingReceivableAllowanceForCreditLossesRecovery
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount of writeoff of financing receivable, charged against allowance for credit loss. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 55 -Paragraph 79 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479294/326-20-55-79 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 6 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479319/326-20-50-6 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 13 -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479319/326-20-50-13 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 50 -Paragraph 11B -Subparagraph (c)(3) -SubTopic 10 -Topic 310 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481962/310-10-50-11B + Details
Name: | us-gaap_FinancingReceivableAllowanceForCreditLossesWriteOffs
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of expense related loan transactions, lease transactions, credit loss from transactions other than loan and lease transactions, and other loss based on assessment of uncollectability from the counterparty to reduce the account to their net realizable value. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 45 -Paragraph 28 -Subparagraph (a) -SubTopic 10 -Topic 230 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 50 -Paragraph 11B -Subparagraph (c)(2) -SubTopic 10 -Topic 310 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481962/310-10-50-11B Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 942 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-04.11) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483589/942-220-S99-1 + Details
Name: | us-gaap_ProvisionForLoanLeaseAndOtherLosses
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Details
Name: | us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=us-gaap_UnfundedLoanCommitmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancingReceivablePortfolioSegmentAxis=us-gaap_ResidentialPortfolioSegmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancingReceivablePortfolioSegmentAxis=gsbc_OtherResidentialPortfolioSegmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancingReceivablePortfolioSegmentAxis=us-gaap_CommercialRealEstatePortfolioSegmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancingReceivablePortfolioSegmentAxis=us-gaap_CommercialPortfolioSegmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancingReceivablePortfolioSegmentAxis=gsbc_CommercialBusinessPortfolioSegmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancingReceivablePortfolioSegmentAxis=us-gaap_ConsumerPortfolioSegmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |