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Loans Receivable And Allowance For Loan Losses (Tables)

9 Months Ended

Jun. 30, 2014

Accounts, Notes, Loans and Financing Receivable, Gross, Allowance, and Net [Abstract]

Schedule of Loans receivable and Loans held for sale

Loans receivable and loans held for sale consisted of the following at June 30, 2014 and September 30, 2013

(dollars in thousands):

	June 30, 2014							September 30, 2013
	Amount				Percent			Amount				Percent
Mortgage loans:
One- to four-family (1)	$	100,085			16.9	%		$	104,298			18.0	%
Multi-family	47,077				8.0			51,108				8.8
Commercial	299,707				50.7			291,297				50.3
Construction and land development	53,695				9.1			45,136				7.8
Land	28,442				4.8			31,144				5.4
Total mortgage loans	529,006				89.5			522,983				90.3
Consumer loans:
Home equity and second mortgage	31,832				5.4			33,014				5.7
Other	5,229				0.8			5,981				1.0
Total consumer loans	37,061				6.2			38,995				6.7
Commercial business loans	25,341				4.3			17,499				3.0
Total loans receivable	591,408				100.0	%		579,477				100.0	%
Less:
Undisbursed portion of construction  loans in process	(21,463		)					(18,527		)
Deferred loan origination fees	(1,687		)					(1,710		)
Allowance for loan losses	(10,563		)					(11,136		)
Total loans receivable, net	$	557,695						$	548,104

________________________

(1)    Includes loans held for sale.

Schedule of Composition of Construction and Land Development Loan Portfolio

The following table sets forth the composition of the Company’s construction and land development loan portfolio at June 30, 2014 and September 30, 2013 (dollars in thousands):

	June 30, 2014							September 30, 2013
	Amount				Percent			Amount				Percent
Custom and owner/builder	$	48,212			89.8	%		$	40,811			90.4	%
Speculative one- to four-family	2,307				4.3			1,428				3.2
Commercial real estate	2,736				5.1			2,239				5.0
Multi-family (including condominiums)	440				0.8			143				0.3
Land development	—				—			515				1.1
Total construction and  land development loans	$	53,695			100.0	%		$	45,136			100.0	%

Schedule of Allowance for Loan Losses

The following tables set forth information for the three and nine months ended June 30, 2014 and 2013 regarding activity in the allowance for loan losses (dollars in thousands):

	Three Months Ended June 30, 2014
	Beginning Allowance				Provision /(Credit)				Charge- offs				Recoveries				Ending Allowance
Mortgage loans:
One-to four-family	$	1,751			$	213			$	356			$	42			$	1,650
Multi-family	433				(31		)		—				—				402
Commercial	5,168				(4		)		—				—				5,164
Construction – custom and owner/builder	348				(15		)		—				—				333
Construction – speculative one- to four-family	46				10				—				—				56
Construction – commercial	25				13				—				—				38
Construction – multi-family	—				(110		)		—				125				15
Land	1,568				(83		)		5				4				1,484
Consumer loans:
Home equity and second mortgage	868				(7		)		—				—				861
Other	194				(4		)		2				2				190
Commercial business loans	348				18				—				4				370
Total	$	10,749			$	—			$	363			$	177			$	10,563

	Nine Months Ended June 30, 2014
	Beginning Allowance				Provision /(Credit)				Charge- offs				Recoveries				Ending Allowance
Mortgage loans:
One-to four-family	$	1,449			$	987			$	979			$	193			$	1,650
Multi-family	749				(347		)		—				—				402
Commercial	5,275				348				463				4				5,164
Construction – custom and owner/builder	262				71				—				—				333
Construction – speculative one- to four-family	96				(40		)		—				—				56
Construction – commercial	56				(18		)		—				—				38
Construction – multi-family	—				(236		)		—				251				15
Construction – land development	—				(287		)		—				287				—
Land	1,940				(607		)		260				411				1,484
Consumer loans:
Home equity and second mortgage	782				100				28				7				861
Other	200				(8		)		4				2				190
Commercial business loans	327				37				14				20				370
Total	$	11,136			$	—			$	1,748			$	1,175			$	10,563

	Three Months Ended June 30, 2013
	Beginning Allowance				Provision /(Credit)				Charge- offs				Recoveries				Ending Allowance
Mortgage loans:
One-to four-family	$	1,846			$	1			$	3			$	19			$	1,863
Multi-family	815				(1)				—				—				814
Commercial	4,497				179				11				3				4,668
Construction – custom and owner/builder	284				(29)				26				—				229
Construction – speculative one- to four-family	141				(58)				—				—				83
Construction – commercial	85				5				—				—				90
Construction – land development	12				(2)				10				—				—
Land	2,197				1,311				1,543				1				1,966
Consumer loans:
Home equity and second mortgage	781				(2)				—				5				784
Other	239				2				8				—				233
Commercial business loans	416				(21)				—				1				396
Total	$	11,313			$	1,385			$	1,601			$	29			$	11,126

	Nine Months Ended June 30, 2013
	Beginning Allowance				Provision /(Credit)				Charge- offs				Recoveries				Ending Allowance
Mortgage loans:
One-to four-family	$	1,558			$	792			$	527			$	40			$	1,863
Multi-family	1,156				(227)				116				1				814
Commercial	4,247				1,035				667				53				4,668
Construction – custom and owner/builder	386				(131)				26				—				229
Construction – speculative one- to four-family	128				(45)				—				—				83
Construction – commercial	429				(339)				—				—				90
Construction – land development	—				(130)				16				146				—
Land	2,392				1,821				2,250				3				1,966
Consumer loans:
Home equity and second mortgage	759				204				184				5				784
Other	254				(7)				14				—				233
Commercial business loans	516				(213)				—				93				396
Total	$	11,825			$	2,760			$	3,800			$	341			$	11,126

Schedule of loans evaluated individually for impairment and collectively evaluated for impairment in the allowance for loan losses

The following tables presents information on the loans evaluated individually for impairment and collectively evaluated for impairment in the allowance for loan losses at June 30, 2014 and September 30, 2013 (dollars in thousands):

	Allowance for Loan Losses												Recorded Investment in Loans
	Individually Evaluated for Impairment				Collectively Evaluated for Impairment				Total				Individually Evaluated for Impairment				Collectively Evaluated for Impairment				Total
June 30, 2014
Mortgage loans:
One- to four-family	$	798			$	852			$	1,650			$	7,520			$	92,565			$	100,085
Multi-family	50				352				402				3,326				43,751				47,077
Commercial	1,423				3,741				5,164				17,440				282,267				299,707
Construction – custom and owner/builder	—				333				333				—				28,982				28,982
Construction – speculative one- to four-family	—				56				56				—				1,445				1,445
Construction – commercial	—				38				38				—				1,520				1,520
Construction –  multi-family	—				15				15				—				285				285
Land	383				1,101				1,484				5,446				22,996				28,442
Consumer loans:
Home equity and second mortgage	193				668				861				670				31,162				31,832
Other	—				190				190				8				5,221				5,229
Commercial business loans	—				370				370				—				25,341				25,341
Total	$	2,847			$	7,716			$	10,563			$	34,410			$	535,535			$	569,945
September 30, 2013
Mortgage loans:
One- to four-family	$	600			$	849			$	1,449			$	8,984			$	95,314			$	104,298
Multi-family	334				415				749				5,184				45,924				51,108
Commercial	1,763				3,512				5,275				19,510				271,787				291,297
Construction – custom and owner/builder	—				262				262				—				22,788				22,788
Construction – speculative one- to four-family	88				8				96				687				236				923
Construction – commercial	—				56				56				—				2,239				2,239
Construction – multi-family	—				—				—				143				1				144
Construction – land development	—				—				—				515				—				515
Land	234				1,706				1,940				2,391				28,753				31,144
Consumer loans:
Home equity and second mortgage	57				725				782				679				32,335				33,014
Other	—				200				200				6				5,975				5,981
Commercial business loans	—				327				327				—				17,499				17,499
Total	$	3,076			$	8,060			$	11,136			$	38,099			$	522,851			$	560,950

Financing Receivable Credit Quality Indicators

The following table lists the loan credit risk grades utilized by the Company that serve as credit quality indicators at June 30, 2014 and September 30, 2013 (dollars in thousands):

	Loan Grades
June 30, 2014	Pass				Watch				Special Mention				Substandard				Total
Mortgage loans:
One- to four-family	$	91,467			$	1,835			$	880			$	5,903			$	100,085
Multi-family	38,171				1,704				6,435				767				47,077
Commercial	271,593				3,179				18,622				6,313				299,707
Construction – custom and owner/builder	28,982				—				—				—				28,982
Construction – speculative one- to four-family	1,445				—				—				—				1,445
Construction – commercial	1,520				—				—				—				1,520
Construction – multi-family	285				—				—				—				285
Land	19,628				115				2,492				6,207				28,442
Consumer loans:
Home equity and second mortgage	29,938				729				326				839				31,832
Other	5,182				39				—				8				5,229
Commercial business loans	25,140				106				95				—				25,341
Total	$	513,351			$	7,707			$	28,850			$	20,037			$	569,945
September 30, 2013
Mortgage loans:
One- to four-family	$	91,291			$	4,032			$	769			$	8,206			$	104,298
Multi-family	41,863				132				8,337				776				51,108
Commercial	262,502				3,309				12,522				12,964				291,297
Construction – custom and owner/builder	22,788				—				—				—				22,788
Construction – speculative one- to four-family	236				687				—				—				923
Construction – commercial	2,239				—				—				—				2,239
Construction – multi-family	—				—				—				144				144
Construction – land development	—				—				—				515				515
Land	20,627				5,101				1,129				4,287				31,144
Consumer loans:
Home equity and second mortgage	31,096				782				55				1,081				33,014
Other	5,937				39				—				5				5,981
Commercial business loans	17,029				366				104				—				17,499
Total	$	495,608			$	14,448			$	22,916			$	27,978			$	560,950

Past Due Status of Loans Receivable

The following tables present an age analysis of past due status of loans by category at June 30, 2014 and September 30, 2013 (dollars in thousands):

	30–59 Days Past Due				60-89 Days Past Due				Non- Accrual				Past Due 90 Days or More and Still Accruing				Total Past Due				Current				Total Loans
June 30, 2014
Mortgage loans:
One- to four-family	$	—			$	163			$	4,873			$	—			$	5,036			$	95,049			$	100,085
Multi-family	—				—				—				—				—				47,077				47,077
Commercial	—				812				1,631				—				2,443				297,264				299,707
Construction – custom and owner/builder	—				—				—				—				—				28,982				28,982
Construction – speculative one- to four- family	—				—				—				—				—				1,445				1,445
Construction – commercial	—				—				—				—				—				1,520				1,520
Construction – multi-family	—				—				—				—				—				285				285
Land	48				—				5,204				—				5,252				23,190				28,442
Consumer loans:
Home equity and second mortgage	—				—				371				150				521				31,311				31,832
Other	—				—				8				—				8				5,221				5,229
Commercial business loans	—				—				—				—				—				25,341				25,341
Total	$	48			$	975			$	12,087			$	150			$	13,260			$	556,685			$	569,945
September 30, 2013
Mortgage loans:
One- to four-family	$	14			$	1,218			$	6,985			$	—			$	8,217			$	96,081			$	104,298
Multi-family	—				—				—				—				—				51,108				51,108
Commercial	—				2,537				3,435				—				5,972				285,325				291,297
Construction – custom and owner/        builder	—				—				—				—				—				22,788				22,788
Construction – speculative one- to four- family	—				—				—				—				—				923				923
Construction – commercial	—				—				—				—				—				2,239				2,239
Construction – multi-family	—				—				144				—				144				—				144
Construction – land development	—				—				515				—				515				—				515
Land	—				—				2,146				284				2,430				28,714				31,144
Consumer loans:
Home equity and second mortgage	101				20				380				152				653				32,361				33,014
Other	1				39				5				—				45				5,936				5,981
Commercial business loans	83				15				—				—				98				17,401				17,499
Total	$	199			$	3,829			$	13,610			$	436			$	18,074			$	542,876			$	560,950

Impaired Loans Receivable

ollowing is a summary of information related to impaired loans as of June 30, 2014 and for the three and nine months then ended (in thousands):

	Recorded Investment				Unpaid Principal Balance (Loan Balance Plus Charge Off)				Related Allowance				QTD Average Recorded Investment (1)				YTD Average Recorded Investment (2)				QTD Interest Income Recognized (1)				YTD Interest Income Recognized (2)				QTD Cash Basis Interest Income Recognized (1)				YTD Cash Basis Interest Income Recognized (2)
With no related allowance recorded:
Mortgage loans:
One- to four-family	$	2,635			$	3,300			$	—			$	2,749			$	3,767			$	—			$	—			$	—			$	—
Multi-family	—				857				—				—				158				—				—				—				—
Commercial	9,047				12,342				—				9,077				7,704				151				267				122				210
Construction – custom and owner/builder	—				—				—				—				15				—				—				—				—
Construction – speculative one- to four-family	—				—				—				—				—				—				—				—				—
Construction – multi-family	—				338				—				—				115				—				—				—				—
Construction – land development	—				—				—				—				244				—				—				—				—
Land	1,039				1,819				—				1,003				1,080				3				9				2				7
Consumer loans:
Home equity and second mortgage	185				389				—				211				251				—				—				—				—
Other	8				8				—				10				7				—				—				—				—
Commercial business loans	—				14				—				53				22				—				—				—				—
Subtotal	12,914				19,067				—				13,103				13,363				154				276				124				217
With an allowance recorded:
Mortgage loans:
One- to four-family	4,885				4,903				798				4,925				4,336				39				109				31				81
Multi-family	3,326				3,326				50				3,675				4,580				45				175				34				132
Commercial	8,393				8,393				1,423				8,425				10,370				117				440				90				347
Construction – custom and owner/builder	—				—				—				—				—				—				—				—				—
Construction – speculative one- to four-family	—				—				—				—				413				—				11				—				7
Construction – multi-family	—				—				—				—				—				—				—				—				—
Construction - land development	—				—				—				—				—				—				—				—				—
Land	4,407				4,407				383				4,477				3,225				6				12				6				12
Consumer loans:
Home equity and second mortgage	485				485				193				488				375				4				12				3				9
Other	—				—				—								—				—				—				—				—
Commercial business loans	—				—				—								—				—				—				—				—
Subtotal	21,496				21,514				2,847				21,990				23,299				211				759				164				588

Total
Mortgage loans:
One- to four-family	$	7,520			$	8,203			$	798			$	7,674			$	8,103			$	39			$	109			$	31			$	81
Multi-family	3,326				4,183				50				3,675				4,738				45				175				34				132
Commercial	17,440				20,735				1,423				17,502				18,074				268				707				212				557
Construction – custom and owner/builder	—				—				—				—				15				—				—				—				—
Construction – speculative one- to four-family	—				—				—				—				413				—				11				—				7
Construction – multi-family	—				338				—				—				115				—				—				—				—
Construction – land development	—				—				—				—				244				—				—				—				—
Land	5,446				6,226				383				5,480				4,305				9				21				8				19
Consumer loans:
Home equity and second mortgage	670				874				193				699				626				4				12				3				9
Other	8				8				—				10				7				—				—				—				—
Commercial business loans	—				14				—				53				22				—				—				—				—
Total	$	34,410			$	40,581			$	2,847			$	35,093			$	36,662			$	365			$	1,035			$	288			$	805

________________________________________________

(1) For the three months ended June 30, 2014

(2) For the nine months ended June 30, 2014

The following is a summary of information related to impaired loans as of and for the year ended September 30, 2013 (in thousands):

	Recorded Investment				Unpaid Principal Balance (Loan Balance Plus Charge Off)				Related Allowance				YTD Average Recorded Investment (1)				YTD Interest Income Recognized (1)				YTD Cash Basis Interest Income Recognized (1)
With no related allowance recorded:
Mortgage loans:
One- to four-family	$	5,342			$	5,775			$	—			$	2,661			$	18			$	13
Multi-family	—				982				—				473				3				3
Commercial	4,879				8,005				—				8,781				322				267
Construction – custom and owner/builder	—				—				—				97				—				—
Construction – speculative one- to four-family	—				—				—				65				—				—
Construction – multi-family	143				608				—				293				—				—
Construction – land development	515				3,279				—				534				—				—
Land	1,188				2,133				—				3,519				9				8
Consumer loans:
Home equity and second mortgage	380				556				—				266				—				—
Other	6				6				—				8				—				—
Commercial business loans	—				33				—				—				—				—
Subtotal	12,453				21,377				—				16,697				352				291
With an allowance recorded:
Mortgage loans:
One- to four-family	3,642				3,726				600				4,397				91				68
Multi-family	5,184				5,184				334				5,960				301				230
Commercial	14,631				15,297				1,763				9,052				526				420
Construction – custom and owner/builder	—				—				—				60				—				—
Construction – speculative one- to four-family	687				687				88				695				29				16
Construction – multi-family	—				—				—				—				—				—
Construction - land development	—				—				—				—				—				—
Land	1,203				1,226				234				1,962				27				27
Consumer loans:
Home equity and second mortgage	299				299				57				352				16				12
Other	—				—				—				—				—				—
Subtotal	25,646				26,419				3,076				22,478				990				773
Total
Mortgage loans:
One- to four-family	8,984				9,501				600				7,058				109				81
Multi-family	5,184				6,166				334				6,433				304				233
Commercial	19,510				23,302				1,763				17,833				848				687
Construction – custom and owner/builder	—				—				—				157				—				—
Construction – speculative one- to four-family	687				687				88				760				29				16
Construction – multi-family	143				608				—				293				—				—
Construction – land development	515				3,279				—				534				—				—
Land	2,391				3,359				234				5,481				36				35
Consumer loans:
Home equity and second mortgage	679				855				57				618				16				12
Other	6				6				—				8				—				—
Commercial business loans	—				33				—				—				—				—
Total	$	38,099			$	47,796			$	3,076			$	39,175			$	1,342			$	1,064

______________________________________________

(1) For the year ended September 30, 201

Schedule of Non-performing Assets, Loans Receivable

The following table sets forth information with respect to the Company’s non-performing assets at June 30, 2014 and September 30, 2013 (dollars in thousands):

	June 30, 2014				September 30, 2013
Loans accounted for on a non-accrual basis:
Mortgage loans:
One- to four-family	$	4,873			$	6,985
Commercial	1,631				3,435
Construction – multi-family	—				144
Construction – land development	—				515
Land	5,204				2,146
Consumer loans:
Home equity and second mortgage	371				380
Other	8				5
Commercial business loans	—				—
Total loans accounted for on a non-accrual basis	12,087				13,610
Accruing loans which are contractually past due 90 days or more	150				436
Total of non-accrual and 90 days past due loans	12,237				14,046
Non-accrual investment securities	1,162				2,187
OREO and other repossessed assets, net	11,172				11,720
Total non-performing assets (1)	$	24,571			$	27,953
Troubled debt restructured loans on accrual status (2)	$	16,524			$	18,573
Non-accrual and 90 days or more past due loans as a percentage of loans receivable	2.15		%		2.51		%
Non-accrual and 90 days or more past due loans as a percentage of total assets	1.68		%		1.88		%
Non-performing assets as a percentage of total assets	3.38		%		3.75		%
Loans receivable (3)	$	568,258			$	559,240
Total assets	$	727,631			$	745,648

___________________________________

(1) Does not include troubled debt restructured loans on accrual status.

(2) Does not include troubled debt restructured loans totaling $2.9 million and $4.0 million reported as non-accrual loans at June 30, 2014 and September 30, 2013, respectively.

(3)  Includes loans held for sale and before the allowance for loan losses.

Schedule of Troubled Debt Restructured Loans by Interest Accrual Status

The following table sets forth information with respect to the Company’s troubled debt restructured loans by interest accrual status as of June 30, 2014 and September 30, 2013 (dollars in thousands):

	June 30, 2014
	Accruing				Non- Accrual				Total
Mortgage loans:
One- to four-family	$	2,647			$	193			$	2,840
Multi-family	3,327				—				3,327
Commercial	10,009				1,495				11,504
Land	242				1,075				1,317
Consumer loans:
Home equity and second mortgage	299				152				451
Total	$	16,524			$	2,915			$	19,439

	September 30, 2013
	Accruing				Non- Accrual				Total
Mortgage loans:
One- to four-family	$	1,999			$	198			$	2,197
Multi-family	5,184				—				5,184
Commercial	10,160				1,574				11,734
Construction – speculative one- to four-family	687				—				687
Construction – land development	—				515				515
Land	244				1,564				1,808
Consumer loans:
Home equity and second mortgage	299				180				479
Total	$	18,573			$	4,031			$	22,604

Schedule of Troubled Debt Restructurings by Portfolio Segment

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