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Loans Receivable And Allowance For Loan Losses (Tables)

9 Months Ended

Jun. 30, 2015

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 by portfolio segment consisted of the following at June 30, 2015 and September 30, 2014

(dollars in thousands):

	June 30, 2015							September 30, 2014
	Amount				Percent			Amount				Percent
Mortgage loans:
One- to four-family (1)	$	111,184			16.6	%		$	98,534			16.2	%
Multi-family	50,587				7.6			46,206				7.6
Commercial	293,438				43.9			294,354				48.5
Construction and land development	109,678				16.4			68,479				11.3
Land	27,495				4.1			29,589				4.9
Total mortgage loans	592,382				88.6			537,162				88.5
Consumer loans:
Home equity and second mortgage	35,040				5.3			34,921				5.7
Other	4,711				0.7			4,699				0.8
Total consumer loans	39,751				6.0			39,620				6.5
Commercial business loans	36,288				5.4			30,559				5.0
Total loans receivable	668,421				100.0	%		607,341				100.0	%
Less:
Undisbursed portion of construction  loans in process	(57,674		)					(29,416		)
Deferred loan origination fees	(2,069		)					(1,746		)
Allowance for loan losses	(10,467		)					(10,427		)
Total loans receivable, net	$	598,211						$	565,752

________________________

(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, 2015 and September 30, 2014 (dollars in thousands):

	June 30, 2015							September 30, 2014
	Amount				Percent			Amount				Percent
Custom and owner/builder	$	62,579			57.1	%		$	59,752			87.3	%
Speculative one- to four-family	5,205				4.8			2,577				3.8
Commercial real estate	18,924				17.2			3,310				4.8
Multi-family (including condominiums)	22,970				20.9			2,840				4.1
Total construction and  land development loans	$	109,678			100.0	%		$	68,479			100.0	%

Schedule of Allowance for Loan Losses

The following tables set forth information for the three and nine months ended June 30, 2015 and 2014 regarding activity in the allowance for loan losses by portfolio segment (in thousands):

	Three Months Ended June 30, 2015
	Beginning Allowance				Provision /(Credit)				Charge- offs				Recoveries				Ending Allowance
Mortgage loans:
One-to four-family	$	1,596			$	(236	)		$	44			$	137			$	1,453
Multi-family	302				11				—				3				316
Commercial	3,601				89				—				—				3,690
Construction – custom and owner/builder	475				2				—				—				477
Construction – speculative one- to four-family	64				15				—				—				79
Construction – commercial	37				185				—				—				222
Construction – multi-family	129				235				—				—				364
Land	2,753				(321		)		24				21				2,429
Consumer loans:
Home equity and second mortgage	797				4				7				—				794
Other	190				(1		)		3				1				187
Commercial business loans	438				17				—				1				456
Total	$	10,382			$	—			$	78			$	163			$	10,467

	Nine Months Ended June 30, 2015
	Beginning Allowance				Provision /(Credit)				Charge- offs				Recoveries				Ending Allowance
Mortgage loans:
One-to four-family	$	1,650			$	(259	)		$	201			$	263			$	1,453
Multi-family	387				(74		)		—				3				316
Commercial	4,836				(1,146		)		—				—				3,690
Construction – custom and owner/builder	450				27				—				—				477
Construction – speculative one- to four-family	52				27				—				—				79
Construction – commercial	78				144				—				—				222
Construction – multi-family	25				339				—				—				364
Land	1,434				991				28				32				2,429
Consumer loans:
Home equity and second mortgage	879				(58		)		27				—				794
Other	176				16				8				3				187
Commercial business loans	460				(7		)		—				3				456
Total	$	10,427			$	—			$	264			$	304			$	10,467

	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

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

The following tables present information on the loans evaluated individually and collectively for impairment in the allowance for loan losses by portfolio segment at June 30, 2015 and September 30, 2014 (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, 2015
Mortgage loans:
One- to four-family	$	467			$	986			$	1,453			$	5,029			$	106,155			$	111,184
Multi-family	17				299				316				4,046				46,541				50,587
Commercial	195				3,495				3,690				12,290				281,148				293,438
Construction – custom and owner/builder	—				477				477				157				38,157				38,314
Construction – speculative one- to four-family	—				79				79				—				2,268				2,268
Construction – commercial	—				222				222				—				7,261				7,261
Construction –  multi-family	—				364				364				—				4,161				4,161
Land	1,449				980				2,429				4,937				22,558				27,495
Consumer loans:
Home equity and second mortgage	152				642				794				669				34,371				35,040
Other	25				162				187				36				4,675				4,711
Commercial business loans	—				456				456				—				36,288				36,288
Total	$	2,305			$	8,162			$	10,467			$	27,164			$	583,583			$	610,747
September 30, 2014
Mortgage loans:
One- to four-family	$	709			$	941			$	1,650			$	7,011			$	91,523			$	98,534
Multi-family	39				348				387				3,317				42,889				46,206
Commercial	797				4,039				4,836				17,188				277,166				294,354
Construction – custom and owner/builder	—				450				450				—				34,553				34,553
Construction – speculative one- to four-family	—				52				52				—				1,204				1,204
Construction – commercial	—				78				78				—				2,887				2,887
Construction – multi-family	—				25				25				—				419				419
Land	300				1,134				1,434				5,158				24,431				29,589
Consumer loans:
Home equity and second mortgage	162				717				879				797				34,124				34,921
Other	—				176				176				3				4,696				4,699
Commercial business loans	—				460				460				—				30,559				30,559
Total	$	2,007			$	8,420			$	10,427			$	33,474			$	544,451			$	577,925

Financing Receivable Credit Quality Indicators

The following table lists the loan credit risk grades utilized by the Company that serve as credit quality indicators by portfolio segment at June 30, 2015 and September 30, 2014 (in thousands):

	Loan Grades
June 30, 2015	Pass				Watch				Special Mention				Substandard				Total
Mortgage loans:
One- to four-family	$	104,979			$	937			$	1,030			$	4,238			$	111,184
Multi-family	41,823				1,672				6,332				760				50,587
Commercial	272,952				8,080				6,680				5,726				293,438
Construction – custom and owner/builder	38,157				—				—				157				38,314
Construction – speculative one- to four-family	2,268				—				—				—				2,268
Construction – commercial	7,261				—				—				—				7,261
Construction – multi-family	4,161				—				—				—				4,161
Land	19,565				1,221				2,093				4,616				27,495
Consumer loans:
Home equity and second mortgage	33,006				636				406				992				35,040
Other	4,672				—				—				39				4,711
Commercial business loans	36,156				50				82				—				36,288
Total	$	565,000			$	12,596			$	16,623			$	16,528			$	610,747
September 30, 2014
Mortgage loans:
One- to four-family	$	90,340			$	1,749			$	1,045			$	5,400			$	98,534
Multi-family	37,336				1,697				6,410				763				46,206
Commercial	266,467				5,819				15,946				6,122				294,354
Construction – custom and owner/builder	34,553				—				—				—				34,553
Construction – speculative one- to four-family	1,204				—				—				—				1,204
Construction – commercial	2,887				—				—				—				2,887
Construction – multi-family	419				—				—				—				419
Land	21,084				114				3,586				4,805				29,589
Consumer loans:
Home equity and second mortgage	33,207				724				27				963				34,921
Other	4,657				39				—				3				4,699
Commercial business loans	30,355				112				92				—				30,559
Total	$	522,509			$	10,254			$	27,106			$	18,056			$	577,925

Past Due Status of Loans Receivable

The following tables present an age analysis of past due status of loans by portfolio segment at June 30, 2015 and September 30, 2014 (dollars in thousands):

	30–59 Days Past Due				60-89 Days Past Due				Non- Accrual (1)				Past Due 90 Days or More and Still Accruing				Total Past Due				Current				Total Loans
June 30, 2015
Mortgage loans:
One- to four-family	$	—			$	162			$	3,141			$	48			$	3,351			$	107,833			$	111,184
Multi-family	—				—				760				—				760				49,827				50,587
Commercial	—				884				462				—				1,346				292,092				293,438
Construction – custom and owner/builder	—				—				157				—				157				38,157				38,314
Construction – speculative one- to four- family	—				—				—				—				—				2,268				2,268
Construction – commercial	—				—				—				—				—				7,261				7,261
Construction – multi-family	—				—				—				—				—				4,161				4,161
Land	96				31				4,200				34				4,361				23,134				27,495
Consumer loans:
Home equity and second mortgage	32				—				374				406				812				34,228				35,040
Other	—				—				36				—				36				4,675				4,711
Commercial business loans	—				2				—				—				2				36,286				36,288
Total	$	128			$	1,079			$	9,130			$	488			$	10,825			$	599,922			$	610,747
September 30, 2014
Mortgage loans:
One- to four-family	$	—			$	577			$	4,376			$	—			$	4,953			$	93,581			$	98,534
Multi-family	—				—				—				—				—				46,206				46,206
Commercial	—				695				1,468				812				2,975				291,379				294,354
Construction – custom and owner/        builder	—				156				—				—				156				34,397				34,553
Construction – speculative one- to four- family	—				—				—				—				—				1,204				1,204
Construction – commercial	—				—				—				—				—				2,887				2,887
Construction – multi-family	—				—				—				—				—				419				419
Land	357				27				4,564				—				4,948				24,641				29,589
Consumer loans:
Home equity and second mortgage	62				44				498				—				604				34,317				34,921
Other	42				—				3				—				45				4,654				4,699
Commercial business loans	21				—				—				—				21				30,538				30,559
Total	$	482			$	1,499			$	10,909			$	812			$	13,702			$	564,223			$	577,925

Impaired Loans Receivable

ollowing is a summary of information related to impaired loans by portfolio segment as of June 30, 2015 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	$	1,388			$	1,589			$	—			$	1,799			$	2,249			$	6			$	18			$	6			$	18
Multi-family	760				1,613				—				760				380				3				3				3				3
Commercial	7,258				8,319				—				9,070				10,042				117				406				94				324
Construction – custom and owner/     builder	157				157				—				157				118				—				—				—				—
Land	627				1,075				—				736				895				4				21				3				16
Consumer loans:
Home equity and second mortgage	234				483				—				247				316				—				—				—				—
Other	—				500				—				—				1				—				—				—				—
Commercial business loans	—				7				—				—				—				—				—				—				—
Subtotal	10,424				13,743				—				12,769				14,001				130				448				106				361
With an allowance recorded:
Mortgage loans:
One- to four-family	3,641				3,641				467				4,097				4,181				31				112				23				85
Multi-family	3,286				3,286				17				3,291				3,301				47				135				35				100
Commercial	5,032				5,032				195				3,347				3,595				68				129				51				97
Construction – custom and owner/     builder	—				—				—				34				17				—				—				—				—
Land	4,310				4,310				1,449				4,212				4,145				10				22				8				18
Consumer loans:
Home equity and second mortgage	435				435				152				437				441				4				13				3				11
Other	36				36				25				37				19				—				—				—				—
Subtotal	16,740				16,740				2,305				15,455				15,699				160				411				120				311

	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)
Total
Mortgage loans:
One- to four-family	$	5,029			$	5,230			$	467			$	5,896			$	6,430			$	37			$	130			$	29			$	103
Multi-family	4,046				4,899				17				4,051				3,681				50				138				38				103
Commercial	12,290				13,351				195				12,417				13,637				185				535				145				421
Construction – custom and owner/     builder	157				157				—				191				135				—				—				—				—
Land	4,937				5,385				1,449				4,948				5,040				14				43				11				34
Consumer loans:
Home equity and second mortgage	669				918				152				684				757				4				13				3				11
Other	36				536				25				37				20				—				—				—				—
Commercial business loans	—				7				—				—				—				—				—				—				—
Total	$	27,164			$	30,483			$	2,305			$	28,224			$	29,700			$	290			$	859			$	226			$	672

________________________________________________

(1) For the three months ended

The following table is a summary of information related to impaired loans by portfolio segment as of and for the year ended September 30, 2014 (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	$	2,647			$	3,301			$	—			$	3,763			$	—			$	—
Multi-family	—				857				—				—				—				—
Commercial	11,057				14,184				—				7,859				414				325
Construction – multi-family	—				—				—				57				—				—
Construction – land development	—				—				—				141				—				—
Land	1,079				1,674				—				1,044				12				10
Consumer loans:
Home equity and second mortgage	351				574				—				276				—				—
Other	3				3				—				7				—				—
Commercial business loans	—				10				—				22				—				—
Subtotal	15,137				20,603				—				13,169				426				335
With an allowance recorded:
Mortgage loans:
One- to four-family	4,364				4,364				709				4,140				146				110
Multi-family	3,317				3,317				39				4,157				220				165
Commercial	6,131				6,131				797				10,083				541				423
Construction – speculative one- to four-family	—				—				—				275				11				7
Land	4,079				4,079				300				3,780				18				16
Consumer loans:
Home equity and second mortgage	446				446				162				404				16				12
Subtotal	18,337				18,337				2,007				22,839				952				733
Total
Mortgage loans:
One- to four-family	7,011				7,665				709				7,903				146				110
Multi-family	3,317				4,174				39				4,157				220				165
Commercial	17,188				20,315				797				17,942				955				748
Construction – speculative one- to four-family	—				—				—				275				11				7
Construction – multi-family	—				—				—				57				—				—
Construction – land development	—				—				—				141				—				—
Land	5,158				5,753				300				4,824				30				26
Consumer loans:
Home equity and second mortgage	797				1,020				162				680				16				12
Other	3				3				—				7				—				—
Commercial business loans	—				10				—				22				—				—
Total	$	33,474			$	38,940			$	2,007			$	36,008			$	1,378			$	1,068

______________________________________________

(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, 2015 and September 30, 2014 (dollars in thousands):

	June 30, 2015				September 30, 2014
Loans accounted for on a non-accrual basis:
Mortgage loans:
One- to four-family	$	3,141			$	4,376
Multi-family	760				—
Commercial	462				1,468
Construction – custom and owner/builder	157				—
Land	4,200				4,564
Consumer loans:
Home equity and second mortgage	374				498
Other	36				3
Total loans accounted for on a non-accrual basis	9,130				10,909
Accruing loans which are contractually past due 90 days or more	488				812
Total of non-accrual and 90 days past due loans	9,618				11,721
Non-accrual investment securities	979				1,101
OREO and other repossessed assets, net	8,063				9,092
Total non-performing assets (1)	$	18,660			$	21,914
Troubled debt restructured loans on accrual status (2)	$	12,392			$	16,804
Non-accrual and 90 days or more past due loans as a percentage of loans receivable	1.58		%		2.03		%
Non-accrual and 90 days or more past due loans as a percentage of total assets	1.22		%		1.57		%
Non-performing assets as a percentage of total assets	2.36		%		2.94		%
Loans receivable (3)	$	608,678			$	576,179
Total assets	$	789,787			$	745,565

___________________________________

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

(2) Does not include troubled debt restructured loans totaling $1.4 million and $2.3 million reported as non-accrual loans at June 30, 2015 and September 30, 2014, 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 tables set forth information with respect to the Company’s troubled debt restructured loans by interest accrual status as of June 30, 2015 and September 30, 2014 (in thousands):

	June 30, 2015
	Accruing				Non- Accrual				Total
Mortgage loans:
One- to four-family	$	1,888			$	829			$	2,717
Multi-family	3,286				—				3,286
Commercial	6,186				115				6,301
Land	736				260				996
Consumer loans:
Home equity and second mortgage	296				152				448
Total	$	12,392			$	1,356			$	13,748

	September 30, 2014
	Accruing				Non- Accrual				Total
Mortgage loans:
One- to four-family	$	2,634			$	233			$	2,867
Multi-family	3,317				—				3,317
Commercial	9,960				1,468				11,428
Land	594				431				1,025
Consumer loans:
Home equity and second mortgage	299				152				451
Total	$	16,804			$	2,284			$	19,088

Schedule of Troubled Debt Restructurings by Portfolio Segment

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No definition available.

+ Details

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