XML 31 R21.htm IDEA: XBRL DOCUMENT v3.5.0.2

Loans Receivable And Allowance For Loan Losses (Tables)

9 Months Ended

Jun. 30, 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 June 30, 2016 and September 30, 2015 (dollars in thousands):

	June 30, 2016							September 30, 2015
	Amount				Percent			Amount				Percent
Mortgage loans:
One- to four-family	$	117,055			16.5	%		$	116,664			17.4	%
Multi-family	51,672				7.3			52,322				7.8
Commercial	294,887				41.5			291,216				43.5
Construction - custom and owner/builder	88,593				12.5			62,954				9.4
Construction - speculative one- to four-family	8,261				1.2			6,668				1.0
Construction - commercial	21,427				3.0			20,728				3.1
Construction - multi-family	18,090				2.5			20,570				3.1
Land	24,076				3.4			26,140				3.9
Total mortgage loans	624,061				87.9			597,262				89.2
Consumer loans:
Home equity and second mortgage	38,482				5.4			34,157				5.1
Other	4,490				0.6			4,669				0.7
Total consumer loans	42,972				6.0			38,826				5.8
Commercial business loans	43,571				6.1			33,763				5.0
Total loans receivable	710,604				100.0	%		669,851				100.0	%
Less:
Undisbursed portion of construction  loans in process	51,163							53,457
Deferred loan origination fees	2,233							2,193
Allowance for loan losses	9,842							9,924
	63,238							65,574
Loans receivable, net	647,366							604,277
Loans held for sale	4,885							3,051
Total loans receivable and loans held for sale, net	$	652,251						$	607,328

Schedule of Allowance for Loan Losses

The following tables set forth information for the three and nine months ended June 30, 2016 and 2015 regarding activity in the allowance for loan losses by portfolio segment (dollars in thousands):

	Three Months Ended June 30, 2016
	Beginning Allowance				Provision for /(Recapture of)				Charge- offs				Recoveries				Ending Allowance
Mortgage loans:
One-to four-family	$	1,323			$	(83	)		$	(27	)		$	1			$	1,214
Multi-family	315				33				—				—				348
Commercial	4,083				19				(128		)		—				3,974
Construction – custom and owner/builder	542				93				—				—				635
Construction – speculative one- to four-family	96				25				—				—				121
Construction – commercial	617				7				—				—				624
Construction – multi-family	409				(22		)		—				—				387
Land	954				9				(50		)		6				919
Consumer loans:
Home equity and second mortgage	1,021				(55		)		(5		)		—				961
Other	162				(4		)		(2		)		1				157
Commercial business loans	521				(22		)		—				3				502
Total	$	10,043			$	—			$	(212	)		$	11			$	9,842

	Nine Months Ended June 30, 2016
	Beginning Allowance				Provision for /(Recapture of)				Charge- offs				Recoveries				Ending Allowance
Mortgage loans:
One-to four-family	$	1,480			$	(112	)		$	(55	)		$	56			$	1,214
Multi-family	392				14				—				—				348
Commercial	4,065				(121		)		(209		)		—				3,974
Construction – custom and owner/builder	451				197				—				—				635
Construction – speculative one- to four-family	123				24				—				2				121
Construction – commercial	426				67				—				—				624
Construction – multi-family	283				—				—				181				387
Land	1,021				(95		)		(58		)		19				919
Consumer loans:
Home equity and second mortgage	1,073				(13		)		(18		)		—				961
Other	187				(28		)		(7		)		2				157
Commercial business loans	423				67				—				5				502
Total	$	9,924			$	—			$	(347	)		$	265			$	9,842

	Three Months Ended June 30, 2015
	Beginning Allowance				Provision for /(Recapture of)				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 for /(Recapture of)				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

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, 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
June 30, 2016
Mortgage loans:
One- to four-family	$	71			$	1,143			$	1,214			$	2,592			$	114,463			$	117,055
Multi-family	—				348				348				—				51,672				51,672
Commercial	416				3,558				3,974				11,581				283,306				294,887
Construction – custom and owner/builder	—				635				635				—				50,851				50,851
Construction – speculative one- to four-family	—				121				121				—				3,773				3,773
Construction – commercial	—				624				624				—				16,495				16,495
Construction –  multi-family	—				387				387				—				14,089				14,089
Land	56				863				919				1,172				22,904				24,076
Consumer loans:
Home equity and second mortgage	252				709				961				1,035				37,447				38,482
Other	14				143				157				31				4,459				4,490
Commercial business loans	—				502				502				—				43,571				43,571
Total	$	809			$	9,033			$	9,842			$	16,411			$	643,030			$	659,441
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 June 30, 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
June 30, 2016
Mortgage loans:
One- to four-family	$	—			$	98			$	1,236			$	—			$	1,334			$	115,721			$	117,055
Multi-family	—				—				—				—				—				51,672				51,672
Commercial	—				—				808				—				808				294,079				294,887
Construction – custom and owner/builder	—				367				—				—				367				50,484				50,851
Construction – speculative one- to four- family	—				—				—				—				—				3,773				3,773
Construction – commercial	—				—				—				—				—				16,495				16,495
Construction – multi-family	—				—				—				—				—				14,089				14,089
Land	215				63				444				—				722				23,354				24,076
Consumer loans:
Home equity and second mortgage	124				—				436				135				695				37,787				38,482
Other	49				—				31				—				80				4,410				4,490
Commercial business loans	—				—				—				—				—				43,571				43,571
Total	$	388			$	528			$	2,955			$	135			$	4,006			$	655,435			$	659,441
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 June 30, 2016 and September 30, 2015 (dollars in thousands):

	Loan Grades
June 30, 2016	Pass				Watch				Special Mention				Substandard				Total
Mortgage loans:
One- to four-family	$	113,648			$	112			$	665			$	2,630			$	117,055
Multi-family	49,861				—				1,811				—				51,672
Commercial	275,402				8,457				7,962				3,066				294,887
Construction – custom and owner/builder	50,516				148				—				187				50,851
Construction – speculative one- to four-family	3,773				—				—				—				3,773
Construction – commercial	16,495				—				—				—				16,495
Construction – multi-family	14,089				—				—				—				14,089
Land	20,313				1,051				1,845				867				24,076
Consumer loans:
Home equity and second mortgage	36,266				593				707				916				38,482
Other	4,460				—				—				30				4,490
Commercial business loans	43,529				42				—				—				43,571
Total	$	628,352			$	10,403			$	12,990			$	7,696			$	659,441
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 June 30, 2016 and for the three and nine 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	$	1,236			$	1,411			$	—			$	1,301			$	1,458			$	11			$	29			$	11			$	29
Multi-family	—				—				—				—				190				—				—				—				—
Commercial	7,823				8,942				—				8,015				7,839				75				308				59				243
Land	592				1,002				—				596				876				4				12				3				9
Consumer loans:
Home equity and second mortgage	305				510				—				293				229				—				—				—				—
Commercial business loans	—				—				—				—				18				—				—				—				—
Subtotal	9,956				11,865				—				10,205				10,610				90				349				73				281
With an allowance recorded:
Mortgage loans:
One- to four-family	1,356				1,356				71				1,461				2,063				27				90				20				68
Multi-family	—				—				—				—				819				—				—				—				—
Commercial	3,758				3,758				416				3,764				4,291				106				219				84				172
Land	580				580				56				583				612				10				30				8				24
Consumer loans:
Home equity and second mortgage	730				730				252				732				737				13				33				12				30
Other	31				31				14				32				34				2				2				2				2
Subtotal	6,455				6,455				809				6,572				8,556				158				374				126				296
Total:
Mortgage loans:
One- to four-family	2,592				2,767				71				2,762				3,521				38				119				31				97
Multi-family	—				—				—				—				1,009				—				—				—				—
Commercial	11,581				12,700				416				11,779				12,130				181				527				143				415
Land	1,172				1,582				56				1,179				1,488				14				42				11				33
Consumer loans:
Home equity and second mortgage	1,035				1,240				252				1,025				966				13				33				12				30
Other	31				31				14				32				34				2				2				2				2
Commercial business loans	—				—				—				—				18				—				—				—				—
Total	$	16,411			$	18,320			$	809			$	16,777			$	19,166			$	248			$	723			$	199			$	577

______________________________________________

(1) For the three months ended June 30, 2016.

(2) For the nine months ended June 30, 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 June 30, 2016 and September 30, 2015 (dollars in thousands):

	June 30, 2016
	Accruing				Non- Accrual				Total
Mortgage loans:
One- to four-family	$	1,356			$	126			$	1,482
Commercial	5,302				—				5,302
Land	727				252				979
Consumer loans:
Home equity and second mortgage	292				152				444
Total	$	7,677			$	530			$	8,207

	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 nine months ended June 30, 2016 and the year ended September 30, 2015 (dollars in thousands):

June 30, 2016

There were no new troubled debt restructured loans during the nine months ended June 30, 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

X

- Definition

-- None. No documentation exists for this element. --

+ References

No definition available.

+ Details

Name:	tsbk_Schedule2ofTroubleddebtrestructuredloansTableTextBlock
Namespace Prefix:	tsbk_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

-- None. No documentation exists for this element. --

+ References

No definition available.

+ Details

Name:	tsbk_ScheduleOfLoansEvaluatedIndividuallyForImpairmentAndCollectivelyEvaluatedForImpairmentInAllowanceForLoanLossesTableTextBlock
Namespace Prefix:	tsbk_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

-- None. No documentation exists for this element. --

+ References

No definition available.

+ Details

Name:	tsbk_ScheduleOfTroubledDebtRestructuredByInterestAccrualStatusTableTextBlock
Namespace Prefix:	tsbk_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	us-gaap_AccountsNotesLoansAndFinancingReceivableGrossAllowanceAndNetAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

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

+ Details

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

X

- Definition

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

Name:	us-gaap_FinancingReceivableCreditQualityIndicatorsTableTextBlock
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

+ Details

Name:	us-gaap_ImpairedFinancingReceivablesTableTextBlock
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

+ Details

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

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

+ Details

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