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Loans Receivable And Allowance For Loan Losses (Tables)

6 Months Ended

Mar. 31, 2016

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 March 31, 2016 and September 30, 2015 (dollars in thousands):

	March 31, 2016							September 30, 2015
	Amount				Percent			Amount				Percent
Mortgage loans:
One- to four-family	$	117,465			17.3	%		$	116,664			17.4	%
Multi-family	42,666				6.3			52,322				7.8
Commercial	290,817				42.8			291,216				43.5
Construction - custom and owner/builder	69,817				10.3			62,954				9.4
Construction - speculative one- to four-family	6,384				0.9			6,668				1.0
Construction - commercial	22,487				3.3			20,728				3.1
Construction - multi-family	20,570				3.0			20,570				3.1
Land	24,322				3.6			26,140				3.9
Total mortgage loans	594,528				87.5			597,262				89.2
Consumer loans:
Home equity and second mortgage	37,144				5.5			34,157				5.1
Other	4,380				0.6			4,669				0.7
Total consumer loans	41,524				6.1			38,826				5.8
Commercial business loans	43,355				6.4			33,763				5.0
Total loans receivable	679,407				100.0	%		669,851				100.0	%
Less:
Undisbursed portion of construction  loans in process	44,465							53,457
Deferred loan origination fees	2,048							2,193
Allowance for loan losses	10,043							9,924
	56,556							65,574
Loans receivable, net	622,851							604,277
Loans held for sale (one- to four-family)	1,584							3,051
Total loans receivable and loans held for sale, net	$	624,435						$	607,328

Schedule of Allowance for Loan Losses

The following tables set forth information for the three and six months ended March 31, 2016 and 2015 regarding activity in the allowance for loan losses by portfolio segment (dollars in thousands):

	Three Months Ended March 31, 2016
	Beginning Allowance				Provision for /(Recapture of)				Charge- offs				Recoveries				Ending Allowance
Mortgage loans:
One-to four-family	$	1,420			$	(147	)		$	(2	)		$	52			$	1,323
Multi-family	373				(58		)		—				—				315
Commercial	3,898				239				(54		)		—				4,083
Construction – custom and owner/builder	555				(13		)		—				—				542
Construction – speculative one- to four-family	122				(28		)		—				2				96
Construction – commercial	486				131				—				—				617
Construction – multi-family	336				(77		)		—				150				409
Land	923				24				—				7				954
Consumer loans:
Home equity and second mortgage	1,102				(81		)		—				—				1,021
Other	161				3				(2		)		—				162
Commercial business loans	513				7				—				1				521
Total	$	9,889			$	—			$	(58	)		$	212			$	10,043

	Six Months Ended March 31, 2016
	Beginning Allowance				Provision for /(Recapture of)				Charge- offs				Recoveries				Ending Allowance
Mortgage loans:
One-to four-family	$	1,480			$	(184	)		$	(28	)		$	55			$	1,323
Multi-family	392				(77		)		—				—				315
Commercial	4,065				99				(81		)		—				4,083
Construction – custom and owner/builder	451				91				—				—				542
Construction – speculative one- to four-family	123				(29		)		—				2				96
Construction – commercial	426				191				—				—				617
Construction – multi-family	283				(55		)		—				181				409
Land	1,021				(72		)		(8		)		13				954
Consumer loans:
Home equity and second mortgage	1,073				(39		)		(13		)		—				1,021
Other	187				(21		)		(5		)		1				162
Commercial business loans	423				96				—				2				521
Total	$	9,924			$	—			$	(135	)		$	254			$	10,043

	Three Months Ended March 31, 2015
	Beginning Allowance				Provision for /(Recapture of)				Charge- offs				Recoveries				Ending Allowance
Mortgage loans:
One-to four-family	$	1,504			$	24			$	(39	)		$	107			$	1,596
Multi-family	368				(66)				—				—				302
Commercial	3,646				(45)				—				—				3,601
Construction – custom and owner/builder	460				15				—				—				475
Construction – speculative one- to four-family	50				14				—				—				64
Construction – commercial	28				9				—				—				37
Construction – multi-family	75				54				—				—				129
Land	2,817				(67		)		—				3				2,753
Consumer loans:
Home equity and second mortgage	801				5				(9		)		—				797
Other	159				34				(4		)		1				190
Commercial business loans	414				23				—				1				438
Total	$	10,322			$	—			$	(52	)		$	112			$	10,382

	Six Months Ended March 31, 2015
	Beginning Allowance				Provision for /(Recapture of)				Charge- offs				Recoveries				Ending Allowance
Mortgage loans:
One-to four-family	$	1,650			$	(23	)		$	(157	)		$	126			$	1,596
Multi-family	387				(85)				—				—				302
Commercial	4,836				(1,235)				—				—				3,601
Construction – custom and owner/builder	450				25				—				—				475
Construction – speculative one- to four-family	52				12				—				—				64
Construction – commercial	78				(41)				—				—				37
Construction – multi-family	25				104				—				—				129
Land	1,434				1,312				(4		)		11				2,753
Consumer loans:
Home equity and second mortgage	879				(62)				(20		)		—				797
Other	176				17				(5		)		2				190
Commercial business loans	460				(24)				—				2				438
Total	$	10,427			$	—			$	(186	)		$	141			$	10,382

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 March 31, 2016 and September 30, 2015 (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
March 31, 2016
Mortgage loans:
One- to four-family	$	120			$	1,203			$	1,323			$	2,930			$	114,535			$	117,465
Multi-family	—				315				315				—				42,666				42,666
Commercial	412				3,671				4,083				11,977				278,840				290,817
Construction – custom and owner/builder	—				542				542				—				41,312				41,312
Construction – speculative one- to four-family	—				96				96				—				2,956				2,956
Construction – commercial	—				617				617				—				16,902				16,902
Construction –  multi-family	—				409				409				—				13,623				13,623
Land	57				897				954				1,185				23,137				24,322
Consumer loans:
Home equity and second mortgage	259				762				1,021				1,015				36,129				37,144
Other	16				146				162				33				4,347				4,380
Commercial business loans	—				521				521				—				43,355				43,355
Total	$	864			$	9,179			$	10,043			$	17,140			$	617,802			$	634,942
September 30, 2015
Mortgage loans:
One- to four-family	$	307			$	1,173			$	1,480			$	4,291			$	112,373			$	116,664
Multi-family	16				376				392				4,037				48,285				52,322
Commercial	265				3,800				4,065				12,852				278,364				291,216
Construction – custom and owner/builder	—				451				451				—				36,192				36,192
Construction – speculative one- to four-family	—				123				123				—				3,781				3,781
Construction – commercial	—				426				426				—				12,200				12,200
Construction – multi-family	—				283				283				—				5,290				5,290
Land	37				984				1,021				2,305				23,835				26,140
Consumer loans:
Home equity and second mortgage	362				711				1,073				910				33,247				34,157
Other	24				163				187				36				4,633				4,669
Commercial business loans	—				423				423				—				33,763				33,763
Total	$	1,011			$	8,913			$	9,924			$	24,431			$	591,963			$	616,394

Past Due Status of Loans Receivable

The following tables present an age analysis of past due status of loans by portfolio segment at March 31, 2016 and September 30, 2015 (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
March 31, 2016
Mortgage loans:
One- to four-family	$	—			$	—			$	1,365			$	—			$	1,365			$	116,100			$	117,465
Multi-family	—				—				—				—				—				42,666				42,666
Commercial	—				—				1,129				—				1,129				289,688				290,817
Construction – custom and owner/builder	—				—				—				—				—				41,312				41,312
Construction – speculative one- to four- family	—				—				—				—				—				2,956				2,956
Construction – commercial	—				—				—				—				—				16,902				16,902
Construction – multi-family	—				—				—				—				—				13,623				13,623
Land	64				—				451				—				515				23,807				24,322
Consumer loans:
Home equity and second mortgage	29				48				413				135				625				36,519				37,144
Other	—				—				33				—				33				4,347				4,380
Commercial business loans	—				—				—				—				—				43,355				43,355
Total	$	93			$	48			$	3,391			$	135			$	3,667			$	631,275			$	634,942
September 30, 2015
Mortgage loans:
One- to four-family	$	—			$	425			$	2,368			$	—			$	2,793			$	113,871			$	116,664
Multi-family	—				—				760				—				760				51,562				52,322
Commercial	—				—				1,016				—				1,016				290,200				291,216
Construction – custom and owner/        builder	—				345				—				—				345				35,847				36,192
Construction – speculative one- to four- family	—				—				—				—				—				3,781				3,781
Construction – commercial	—				—				—				—				—				12,200				12,200
Construction – multi-family	—				—				—				—				—				5,290				5,290
Land	15				32				1,558				—				1,605				24,535				26,140
Consumer loans:
Home equity and second mortgage	146				14				303				151				614				33,543				34,157
Other	—				—				35				—				35				4,634				4,669
Commercial business loans	—				—				—				—				—				33,763				33,763
Total	$	161			$	816			$	6,040			$	151			$	7,168			$	609,226			$	616,394

______________________

(1) Includes non-accrual loans past due 90 days or more and other loans classified as non-accrual.

Financing Receivable Credit Quality Indicators

The following tables list the loan credit risk grades utilized by the Company that serve as credit quality indicators by portfolio segment at March 31, 2016 and September 30, 2015 (dollars in thousands):

	Loan Grades
March 31, 2016	Pass				Watch				Special Mention				Substandard				Total
Mortgage loans:
One- to four-family	$	113,311			$	722			$	668			$	2,764			$	117,465
Multi-family	40,844				—				1,822				—				42,666
Commercial	271,130				8,266				5,686				5,735				290,817
Construction – custom and owner/builder	41,125				—				—				187				41,312
Construction – speculative one- to four-family	2,956				—				—				—				2,956
Construction – commercial	16,902				—				—				—				16,902
Construction – multi-family	13,623				—				—				—				13,623
Land	20,502				1,058				1,887				875				24,322
Consumer loans:
Home equity and second mortgage	34,796				626				710				1,012				37,144
Other	4,347				—				—				33				4,380
Commercial business loans	43,310				45				—				—				43,355
Total	$	602,846			$	10,717			$	10,773			$	10,606			$	634,942
September 30, 2015
Mortgage loans:
One- to four-family	$	111,351			$	653			$	1,339			$	3,321			$	116,664
Multi-family	45,249				—				6,313				760				52,322
Commercial	270,685				8,040				6,803				5,688				291,216
Construction – custom and owner/builder	36,192				—				—				—				36,192
Construction – speculative one- to four-family	3,781				—				—				—				3,781
Construction – commercial	12,200				—				—				—				12,200
Construction – multi-family	5,290				—				—				—				5,290
Land	20,964				1,105				2,078				1,993				26,140
Consumer loans:
Home equity and second mortgage	32,172				664				404				917				34,157
Other	4,631				—				—				38				4,669
Commercial business loans	33,635				49				79				—				33,763
Total	$	576,150			$	10,511			$	17,016			$	12,717			$	616,394

Impaired Loans Receivable

The following table is a summary of information related to impaired loans by portfolio segment as of March 31, 2016 and for the three and six months then ended (dollars 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	$	1,365			$	1,435			$	—			$	1,634			$	1,531			$	6			$	18			$	6			$	18
Multi-family	—				—				—				—				253				—				—				—				—
Commercial	8,207				9,348				—				8,167				7,844				112				234				88				184
Land	600				1,009				—				648				970				4				8				3				6
Consumer loans:
Home equity and second mortgage	280				485				—				223				204				—				—				—				—
Other	—				—				—				—				—				—				—				—				—
Commercial business loans	—				3				—				37				24				—				—				—				—
Subtotal	10,452				12,280				—				10,709				10,826				122				260				97				208
With an allowance recorded:
Mortgage loans:
One- to four-family	1,565				1,565				120				1,964				2,299				31				63				23				47
Multi-family	—				—				—				—				1,092				—				—				—				—
Commercial	3,770				3,770				412				3,877				4,469				59				113				46				88
Land	585				585				57				588				622				10				20				8				16
Consumer loans:
Home equity and second mortgage	735				735				259				737				740				10				21				9				19
Other	33				33				16				34				34				—				—				—				—
Commercial business loans	—				—				—								—				—				—				—				—
Subtotal	6,688				6,688				864				7,200				9,256				110				217				86				170

	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	$	2,930			$	3,000			$	120			$	3,598			$	3,830			$	37			$	81			$	29			$	65
Multi-family	—				—				—				—				1,345				—				—				—				—
Commercial	11,977				13,118				412				12,044				12,313				171				347				134				272
Land	1,185				1,594				57				1,236				1,592				14				28				11				22
Consumer loans:
Home equity and second mortgage	1,015				1,220				259				960				944				10				21				9				19
Other	33				33				16				34				34				—				—				—				—
Commercial business loans	—				3				—				37				24				—				—				—				—
Total	$	17,140			$	18,968			$	864			$	17,909			$	20,082			$	232			$	477			$	183			$	378

________________________________________________

(1) For the three months ended March 31, 2016.

(2) For the six months ended March 31, 2016.

The following table is a summary of information related to impaired loans by portfolio segment as of and for the year ended September 30, 2015 (dollars 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	$	1,321			$	1,546			$	—			$	1,919			$	25			$	25
Multi-family	760				791				—				570				3				3
Commercial	7,199				8,259				—				9,078				521				412
Construction – custom and owner/builder	—				—				—				118				—				—
Land	1,614				2,150				—				1,028				25				20
Consumer loans:
Home equity and second mortgage	165				381				—				270				—				—
Commercial business loans	—				6				—				—				—				—
Subtotal	11,059				13,133				—				12,983				574				460
With an allowance recorded:
Mortgage loans:
One- to four-family	2,970				2,970				307				3,833				149				112
Multi-family	3,277				3,277				16				3,291				184				137
Commercial	5,653				5,653				265				3,475				202				152
Construction – custom and owner/builder	—				—				—				17				—				—
Land	691				691				37				3,298				32				27
Consumer loans:
Home equity and second mortgage	745				745				362				516				18				15
Other	36				36				24				28				—				—
Subtotal	13,372				13,372				1,011				14,458				585				443
Total:
Mortgage loans:
One- to four-family	4,291				4,516				307				5,752				174				137
Multi-family	4,037				4,068				16				3,861				187				140
Commercial	12,852				13,912				265				12,553				723				564
Construction – custom and owner/builder	—				—				—				135				—				—
Land	2,305				2,841				37				4,326				57				47
Consumer loans:
Home equity and second mortgage	910				1,126				362				786				18				15
Other	36				36				24				28				—				—
Commercial business loans	—				6				—				—				—				—
Total	$	24,431			$	26,505			$	1,011			$	27,441			$	1,159			$	903

______________________________________________

(1) For the year ended September 30, 2015.

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 March 31, 2016 and September 30, 2015 (dollars in thousands):

	March 31, 2016
	Accruing				Non- Accrual				Total
Mortgage loans:
One- to four-family	$	1,565			$	127			$	1,692
Commercial	5,331				—				5,331
Land	734				253				987
Consumer loans:
Home equity and second mortgage	293				152				445
Total	$	7,923			$	532			$	8,455

	September 30, 2015
	Accruing				Non- Accrual				Total
Mortgage loans:
One- to four-family	$	1,929			$	826			$	2,755
Multi-family	3,277				—				3,277
Commercial	6,237				—				6,237
Land	747				255				1,002
Consumer loans:
Home equity and second mortgage	295				152				447
Total	$	12,485			$	1,233			$	13,718

Schedule 2 of Troubled debt restructured loans

The following tables set forth information with respect to the Company’s troubled debt restructured loans by portfolio segment that occurred during the six months ended March 31, 2016 and the year ended September 30, 2015 (dollars in thousands):

March 31, 2016

There were no new troubled debt restructured loans during the six months ended March 31, 2016.

September 30, 2015	Number of Contracts			Pre-Modification Outstanding Recorded Investment				Post-Modification Outstanding Recorded Investment				End of Period Balance
One-to four-family (1)	1			$	48			$	48			$	48
Total	1			$	48			$	48			$	48

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Tabular disclosure of financing receivables (examples of financing receivables include loans, trade accounts receivable and notes receivable) and activity in the allowance for credit losses account.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 11B
-URI http://asc.fasb.org/extlink&oid=66008989&loc=SL6953423-111524

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Tabular disclosure of financing receivables by credit quality indicator. The credit quality indicator is a statistic about the credit quality of financing receivables. Examples include, but not limited to, consumer credit risk scores, credit-rating-agency ratings, an entity's internal credit risk grades, loan-to-value ratios, collateral, collection experience and other internal metrics.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 55
-Paragraph 19
-URI http://asc.fasb.org/extlink&oid=32702940&loc=SL6953803-111525

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 29
-URI http://asc.fasb.org/extlink&oid=66008989&loc=SL6953659-111524

+ Details

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Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of impaired financing receivables.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 15
-URI http://asc.fasb.org/extlink&oid=66008989&loc=d3e5212-111524

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Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of financing receivables that are past due but not impaired, financing receivables that are 90 days past due and still accruing, and financing receivables on nonaccrual status.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 7
-URI http://asc.fasb.org/extlink&oid=66008989&loc=d3e5111-111524

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 7A
-URI http://asc.fasb.org/extlink&oid=66008989&loc=SL6953401-111524

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Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
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X

- Definition

Tabular disclosure of the various types of trade accounts and notes receivable and for each the gross carrying value, allowance, and net carrying value as of the balance sheet date. Presentation is categorized by current, noncurrent and unclassified receivables.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.3,4)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

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Data Type:	nonnum:textBlockItemType
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