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Loans Receivable And Allowance For Loan Losses (Tables)

6 Months Ended

Mar. 31, 2017

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

Schedule of Loans receivable and Loans held for sale

Loans receivable by portfolio segment consisted of the following at March 31, 2017 and September 30, 2016 (dollars in thousands):

	March 31, 2017							September 30, 2016
	Amount				Percent			Amount				Percent
Mortgage loans:
One- to four-family	$	122,889			16.4	%		$	118,560			16.4	%
Multi-family	63,181				8.4			62,303				8.6
Commercial	325,120				43.5			312,525				43.2
Construction - custom and owner/builder	99,304				13.3			93,049				12.9
Construction - speculative one- to four-family	5,311				0.7			8,106				1.1
Construction - commercial	10,762				1.4			9,365				1.3
Construction - multi-family	11,057				1.5			12,590				1.7
Land	25,866				3.5			21,627				3.0
Total mortgage loans	663,490				88.7			638,125				88.2
Consumer loans:
Home equity and second mortgage	38,024				5.1			39,727				5.5
Other	3,527				0.5			4,139				0.5
Total consumer loans	41,551				5.6			43,866				6.0
Commercial business loans	42,603				5.7			41,837				5.8
Total loans receivable	747,644				100.0	%		723,828				100.0	%
Less:
Undisbursed portion of construction  loans in process	59,724							48,627
Deferred loan origination fees, net	2,251							2,229
Allowance for loan losses	9,590							9,826
	71,565							60,682
Loans receivable, net	$	676,079						$	663,146

Schedule of Allowance for Loan Losses

The following tables set forth information for the three and six months ended March 31, 2017 and 2016 regarding activity in the allowance for loan losses by portfolio segment (dollars in thousands):

	Three Months Ended March 31, 2017
	Beginning Allowance				Provision for (Recapture of) Loan Losses				Charge- offs				Recoveries				Ending Allowance
Mortgage loans:
One- to four-family	$	1,177			$	(51	)		$	—			$	—			$	1,126
Multi-family	400				80				—				—				480
Commercial	4,523				(199		)		(8		)		—				4,316
Construction – custom and owner/builder	636				59				—				—				695
Construction – speculative one- to four-family	100				(15		)		—				—				85
Construction – commercial	282				(14		)		—				—				268
Construction – multi-family	385				(289		)		—				—				96
Land	836				106				—				5				947
Consumer loans:
Home equity and second mortgage	859				98				—				—				957
Other	156				(26		)		(1		)		1				130
Commercial business loans	489				1				—				—				490
Total	$	9,843			$	(250	)		$	(9	)		$	6			$	9,590

	Six Months Ended March 31, 2017
	Beginning Allowance				Provision for (Recapture of) Loan Losses				Charge- offs				Recoveries				Ending Allowance
Mortgage loans:
One-to four-family	$	1,239			$	(134	)		$	—			$	21			$	1,126
Multi-family	473				7				—				—				480
Commercial	4,384				(55		)		(13		)		—				4,316
Construction – custom and owner/builder	619				76				—				—				695
Construction – speculative one- to four-family	130				(45		)		—				—				85
Construction – commercial	268				—				—				—				268
Construction – multi-family	316				(220		)		—				—				96
Land	820				119				(2		)		10				947
Consumer loans:
Home equity and second mortgage	939				18				—				—				957
Other	156				(24		)		(4		)		2				130
Commercial business loans	482				8				—				—				490
Total	$	9,826			$	(250	)		$	(19	)		$	33			$	9,590

	Three Months Ended March 31, 2016
	Beginning Allowance				Provision for (Recapture of) Loan Losses				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) Loan Losses				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

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, 2017 and September 30, 2016 (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, 2017
Mortgage loans:
One- to four-family	$	1			$	1,125			$	1,126			$	1,779			$	121,110			$	122,889
Multi-family	—				480				480				—				63,181				63,181
Commercial	108				4,208				4,316				6,252				318,868				325,120
Construction – custom and owner/builder	—				695				695				—				53,624				53,624
Construction – speculative one- to four-family	—				85				85				—				2,649				2,649
Construction – commercial	—				268				268				—				6,588				6,588
Construction –  multi-family	—				96				96				—				3,849				3,849
Land	13				934				947				1,001				24,865				25,866
Consumer loans:
Home equity and second mortgage	307				650				957				974				37,050				38,024
Other	17				113				130				28				3,499				3,527
Commercial business loans	—				490				490				54				42,549				42,603
Total	$	446			$	9,144			$	9,590			$	10,088			$	677,832			$	687,920
September 30, 2016
Mortgage loans:
One- to four-family	$	70			$	1,169			$	1,239			$	2,264			$	116,296			$	118,560
Multi-family	—				473				473				—				62,303				62,303
Commercial	413				3,971				4,384				11,309				301,216				312,525
Construction – custom and owner/builder	—				619				619				367				51,662				52,029
Construction – speculative one- to four-family	—				130				130				—				4,074				4,074
Construction – commercial	—				268				268				—				6,841				6,841
Construction – multi-family	—				316				316				—				11,539				11,539
Land	53				767				820				1,268				20,359				21,627
Consumer loans:
Home equity and second mortgage	227				712				939				999				38,728				39,727
Other	13				143				156				30				4,109				4,139
Commercial business loans	—				482				482				—				41,837				41,837
Total	$	776			$	9,050			$	9,826			$	16,237			$	658,964			$	675,201

Past Due Status of Loans Receivable

The following tables present an analysis of loans by aging category and portfolio segment at March 31, 2017 and September 30, 2016 (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, 2017
Mortgage loans:
One- to four-family	$	143			$	—			$	820			$	—			$	963			$	121,926			$	122,889
Multi-family	—				—				—				—				—				63,181				63,181
Commercial	—				—				313				—				313				324,807				325,120
Construction – custom and owner/builder	368				—				—				—				368				53,256				53,624
Construction – speculative one- to four- family	—				—				—				—				—				2,649				2,649
Construction – commercial	—				—				—				—				—				6,588				6,588
Construction – multi-family	—				—				—				—				—				3,849				3,849
Land	38				—				296				—				334				25,532				25,866
Consumer loans:
Home equity and second mortgage	79				—				383				135				597				37,427				38,024
Other	7				—				28				—				35				3,492				3,527
Commercial business loans	—				—				54				—				54				42,549				42,603
Total	$	635			$	—			$	1,894			$	135			$	2,664			$	685,256			$	687,920
September 30, 2016
Mortgage loans:
One- to four-family	$	—			$	207			$	914			$	—			$	1,121			$	117,439			$	118,560
Multi-family	—				—				—				—				—				62,303				62,303
Commercial	113				—				612				—				725				311,800				312,525
Construction – custom and owner/        builder	—				—				367				—				367				51,662				52,029
Construction – speculative one- to four- family	—				—				—				—				—				4,074				4,074
Construction – commercial	—				—				—				—				—				6,841				6,841
Construction – multi-family	—				—				—				—				—				11,539				11,539
Land	—				—				548				—				548				21,079				21,627
Consumer loans:
Home equity and second mortgage	37				—				402				135				574				39,153				39,727
Other	31				—				30				—				61				4,078				4,139
Commercial business loans	37				38				—				—				75				41,762				41,837
Total	$	218			$	245			$	2,873			$	135			$	3,471			$	671,730			$	675,201

______________________

(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 present an analysis of loans by credit quality indicator and portfolio segment at March 31, 2017 and September 30, 2016 (dollars in thousands):

	Loan Grades
March 31, 2017	Pass				Watch				Special Mention				Substandard				Total
Mortgage loans:
One- to four-family	$	119,689			$	610			$	653			$	1,937			$	122,889
Multi-family	61,406				—				1,775				—				63,181
Commercial	312,612				6,280				5,914				314				325,120
Construction – custom and owner/builder	53,256				—				—				368				53,624
Construction – speculative one- to four-family	2,649				—				—				—				2,649
Construction – commercial	6,588				—				—				—				6,588
Construction – multi-family	3,849				—				—				—				3,849
Land	22,305				1,028				2,075				458				25,866
Consumer loans:
Home equity and second mortgage	36,889				157				135				843				38,024
Other	3,469				—				—				58				3,527
Commercial business loans	42,514				35				—				54				42,603
Total	$	665,226			$	8,110			$	10,552			$	4,032			$	687,920
September 30, 2016
Mortgage loans:
One- to four-family	$	115,131			$	364			$	661			$	2,404			$	118,560
Multi-family	60,504				—				1,799				—				62,303
Commercial	292,756				8,411				10,746				612				312,525
Construction – custom and owner/builder	51,432				229				—				368				52,029
Construction – speculative one- to four-family	4,074				—				—				—				4,074
Construction – commercial	6,841				—				—				—				6,841
Construction – multi-family	11,539				—				—				—				11,539
Land	18,010				1,043				1,859				715				21,627
Consumer loans:
Home equity and second mortgage	38,261				590				—				876				39,727
Other	4,078				—				—				61				4,139
Commercial business loans	41,797				40				—				—				41,837
Total	$	644,423			$	10,677			$	15,065			$	5,036			$	675,201

Impaired Loans Receivable

The following table is a summary of information related to impaired loans by portfolio segment as of March 31, 2017 and for the three and six months then ended (dollars in thousands):

	Recorded Investment				Unpaid Principal Balance (Loan Balance Plus Charge Off)				Related Allowance				Quarter to Date ("QTD") Average Recorded Investment (1)				Year to Date ("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	$	867			$	1,013			$	—			$	880			$	891			$	12			$	23			$	12			$	23
Commercial	2,240				3,301				—				4,566				5,566				52				164				38				125
Construction – custom and owner/     builder	—				—				—				184				245				—				7				—				7
Land	438				560				—				659				670				4				8				3				6
Consumer loans:
Home equity and second mortgage	383				574				—				385				391				—				—				—				—
Commercial business loans	54				54				—				27				18				—				—				—				—
Subtotal	3,982				5,502				—				6,701				7,781				68				202				53				161
With an allowance recorded:
Mortgage loans:
One- to four-family	912				912				1				1,105				1,186				23				49				18				38
Commercial	4,012				4,012				108				3,868				3,826				49				115				39				93
Land	563				563				13				566				569				9				19				8				15
Consumer loans:
Home equity and second mortgage	591				591				307				593				594				10				20				9				18
Other	28				28				17				29				29				—				—				—				—
Subtotal	6,106				6,106				446				6,161				6,204				91				203				74				164
Total:
Mortgage loans:
One- to four-family	1,779				1,925				1				1,985				2,077				35				72				30				61
Commercial	6,252				7,313				108				8,434				9,392				101				279				77				218
Construction – custom and owner/     builder	—				—				—				184				245				—				7				—				7
Land	1,001				1,123				13				1,225				1,239				13				27				11				21
Consumer loans:
Home equity and second mortgage	974				1,165				307				978				985				10				20				9				18
Other	28				28				17				29				29				—				—				—				—
Commercial business loans	54				54				—				27				18				—				—				—				—
Total	$	10,088			$	11,608			$	446			$	12,862			$	13,985			$	159			$	405			$	127			$	325

______________________________________________

(1) For the three months ended March 31, 2017.

(2) For the six months ended March 31, 2017.

The following table is a summary of information related to impaired loans by portfolio segment as of and for the year ended September 30, 2016 (dollars in thousands):

	Recorded Investment				Unpaid Principal Balance (Loan Balance Plus Charge Off)				Related Allowance				Average Recorded Investment (1)				Interest Income Recognized (1)				Cash Basis Interest Income Recognized (1)
With no related allowance recorded:
Mortgage loans:
One- to four-family	$	914			$	1,060			$	—			$	1,349			$	38			$	38
Multi-family	—				—				—				152				—				—
Commercial	7,566				8,685				—				7,784				421				330
Construction – custom and owner/builder	367				367				—				73				—				—
Land	693				1,101				—				839				16				12
Consumer loans:
Home equity and second mortgage	402				593				—				264				—				—
Commercial business loans	—				—				—				15				—				—
Subtotal	9,942				11,806				—				10,476				475				380
With an allowance recorded:
Mortgage loans:
One- to four-family	1,350				1,350				70				1,921				118				89
Multi-family	—				—				—				655				—				—
Commercial	3,743				3,743				413				4,181				275				215
Land	575				575				53				604				39				32
Consumer loans:
Home equity and second mortgage	597				597				227				709				44				40
Other	30				30				13				33				2				2
Subtotal	6,295				6,295				776				8,103				478				378
Total:
Mortgage loans:
One- to four-family	2,264				2,410				70				3,270				156				127
Multi-family	—				—				—				807				—				—
Commercial	11,309				12,428				413				11,965				696				545
Construction – custom and owner/builder	367				367				—				73				—				—
Land	1,268				1,676				53				1,443				55				44
Consumer loans:
Home equity and second mortgage	999				1,190				227				973				44				40
Other	30				30				13				33				2				2
Commercial business loans	—				—				—				15				—				—
Total	$	16,237			$	18,101			$	776			$	18,579			$	953			$	758

______________________________________________

(1) For the year ended September 30, 2016.

Schedule of Troubled Debt Restructured Loans by Interest Accrual Status

The following tables set forth information with respect to the Company’s TDR loans by interest accrual status as of March 31, 2017 and September 30, 2016 (dollars in thousands):

	March 31, 2017
	Accruing				Non- Accrual				Total
Mortgage loans:
One- to four-family	$	959			$	—			$	959
Commercial	4,475				—				4,475
Land	706				252				958
Consumer loans:
Home equity and second mortgage	289				152				441
Total	$	6,429			$	404			$	6,833

	September 30, 2016
	Accruing				Non- Accrual				Total
Mortgage loans:
One- to four-family	$	1,350			$	126			$	1,476
Commercial	5,268				—				5,268
Land	720				253				973
Consumer loans:
Home equity and second mortgage	291				152				443
Total	$	7,629			$	531			$	8,160

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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.

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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.

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Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
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-Publisher FASB
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-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
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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.

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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)
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