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Loans Receivable and Allowance for Loan Losses (Tables)

12 Months Ended

Sep. 30, 2018

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 September 30, 2018 and 2017 (dollars in thousands):

	2018				2017
Mortgage loans:
One- to four-family	$	115,941			$	118,147
Multi-family	61,928				58,607
Commercial	345,113				328,927
Construction – custom and owner/builder	119,555				117,641
Construction – speculative one- to four-family	15,433				9,918
Construction – commercial	39,590				19,630
Construction – multi-family	10,740				21,327
Construction – land development	3,040				—
Land	25,546				23,910
Total mortgage loans	736,886				698,107
Consumer loans:
Home equity and second mortgage	37,341				38,420
Other	3,515				3,823
Total consumer loans	40,856				42,243
Commercial business loans	43,053				44,444
Total loans receivable	820,795				784,794
Less:
Undisbursed portion of construction loans in process	83,237				82,411
Deferred loan origination fees, net	2,637				2,466
Allowance for loan losses	9,530				9,553
	95,404				94,430
Loans receivable, net	$	725,391			$	690,364

Schedule of Activity in Related Party Loans

Activity in related party loans during the years ended September 30, 2018, 2017 and 2016 was as follows (dollars in thousands):

	2018				2017				2016
Balance, beginning of year	$	741			$	230			$	630
New loans or borrowings	368				592				66
Repayments and reclassifications	(990		)		(81		)		(466		)
Balance, end of year	$	119			$	741			$	230

Schedule of Allowance for Loan Losses

The following table sets forth information for the year ended September 30, 2018 regarding activity in the allowance for loan losses by portfolio segment (dollars in thousands):

	Beginning Allowance				Provision for (Recapture of) Loan Losses				Charge- offs				Recoveries				Ending Allowance
Mortgage loans:
One- to four-family	$	1,082			$	4			$	—			$	—			$	1,086
Multi-family	447				(14		)		—				—				433
Commercial	4,184				92				(28		)		—				4,248
Construction – custom and owner/builder	699				(28		)		—				—				671
Construction – speculative one- to four-family	128				37				—				13				178
Construction – commercial	303				260				—				—				563
Construction – multi-family	173				(38		)		—				—				135
Construction – land development	—				49				—				—				49
Land	918				(71		)		(22		)		19				844
Consumer loans:
Home equity and second mortgage	983				(334		)		—				—				649
Other	121				1				(6		)		1				117
Commercial business loans	515				42				—				—				557
Total	$	9,553			$	—			$	(56	)		$	33			$	9,530

The following table sets forth information for the year ended September 30, 2017 regarding activity in the allowance for loan losses by portfolio segment (dollars in thousands):

	Beginning Allowance				Provision for (Recapture of) Loan Losses				Charge- offs				Recoveries				Ending Allowance
Mortgage loans:
One- to four-family	$	1,239			$	(178	)		$	—			$	21			$	1,082
Multi-family	473				(26		)		—				—				447
Commercial	4,384				(1,248		)		(13		)		1,061				4,184
Construction – custom and owner/builder	619				80				—				—				699
Construction – speculative one- to four-family	130				(8		)		—				6				128
Construction – commercial	268				35				—				—				303
Construction – multi-family	316				(143		)		—				—				173
Land	820				189				(110		)		19				918
Consumer loans:
Home equity and second mortgage	939				44				—				—				983
Other	156				(28		)		(10		)		3				121
Commercial business loans	482				33				—				—				515
Total	$	9,826			$	(1,250	)		$	(133	)		$	1,110			$	9,553

The following table sets forth information for the year ended September 30, 2016 regarding activity in the allowance for loan losses by portfolio segment (dollars in thousands):

	Beginning Allowance				Provision for (Recapture of) Loan Losses				Charge- offs				Recoveries				Ending Allowance
Mortgage loans:
One- to four-family	$	1,480			$	(225	)		$	(72	)		$	56			$	1,239
Multi-family	392				81				—				—				473
Commercial	4,065				528				(209		)		—				4,384
Construction – custom and owner/builder	451				168				—				—				619
Construction – speculative one- to four-family	123				5				—				2				130
Construction – commercial	426				(158		)		—				—				268
Construction – multi-family	283				(148		)		—				181				316
Land	1,021				(164		)		(61		)		24				820
Consumer loans:
Home equity and second mortgage	1,073				(116		)		(18		)		—				939
Other	187				(25		)		(8		)		2				156
Commercial business loans	423				54				—				5				482
Total	$	9,924			$	—			$	(368	)		$	270			$	9,826

Schedule of Loans Evaluated Individually for Impairment and Collectively Evaluated for Impairment in the Allowance for Loan Losses

The following table presents information on loans evaluated individually and collectively for impairment in the allowance for loan losses by portfolio segment at September 30, 2018 (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
Mortgage loans:
One- to four-family	$	—			$	1,086			$	1,086			$	1,054			$	114,887			$	115,941
Multi-family	—				433				433				—				61,928				61,928
Commercial	—				4,248				4,248				2,446				342,667				345,113
Construction – custom and owner/ builder	—				671				671				—				67,024				67,024
Construction – speculative one- to four-family	—				178				178				—				7,107				7,107
Construction – commercial	—				563				563				—				23,440				23,440
Construction – multi-family	—				135				135				—				5,983				5,983
Construction – land development	—				49				49				—				1,567				1,567
Land	34				810				844				243				25,303				25,546
Consumer loans:
Home equity and second mortgage	—				649				649				359				36,982				37,341
Other	—				117				117				—				3,515				3,515
Commercial business loans	63				494				557				170				42,883				43,053
Total	$	97			$	9,433			$	9,530			$	4,272			$	733,286			$	737,558

The following table presents information on loans evaluated individually and collectively for impairment in the allowance for loan losses by portfolio segment at September 30, 2017 (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
Mortgage loans:
One- to four-family	$	—			$	1,082			$	1,082			$	1,443			$	116,704			$	118,147
Multi-family	—				447				447				—				58,607				58,607
Commercial	26				4,158				4,184				3,873				325,054				328,927
Construction – custom and owner/ builder	—				699				699				—				63,538				63,538
Construction – speculative one- to four-family	—				128				128				—				4,639				4,639
Construction – commercial	—				303				303				—				11,016				11,016
Construction – multi-family	—				173				173				—				6,912				6,912
Land	125				793				918				1,119				22,791				23,910
Consumer loans:
Home equity and second mortgage	325				658				983				557				37,863				38,420
Other	—				121				121				—				3,823				3,823
Commercial business loans	—				515				515				—				44,444				44,444
Total	$	476			$	9,077			$	9,553			$	6,992			$	695,391			$	702,383

Past Due Status of Loans Receivable

The following table presents an analysis of loans by aging category and portfolio segment at September 30, 2018 (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
Mortgage loans:
One- to four-family	$	557			$	—			$	545			$	—			$	1,102			$	114,839			$	115,941
Multi-family	—				—				—				—				—				61,928				61,928
Commercial	574				—				—				—				574				344,539				345,113
Construction – custom and owner/ builder	—				—				—				—				—				67,024				67,024
Construction – speculative one- to four-family	—				—				—				—				—				7,107				7,107
Construction – commercial	—				—				—				—				—				23,440				23,440
Construction – multi-family	—				—				—				—				—				5,983				5,983
Construction – land development	—				—				—				—				—				1,567				1,567
Land	40				—				243				—				283				25,263				25,546
Consumer loans:
Home equity and second mortgage	42				—				359				—				401				36,940				37,341
Other	10				16				—				—				26				3,489				3,515
Commercial business loans	—				—				170				—				170				42,883				43,053
Total	$	1,223			$	16			$	1,317			$	—			$	2,556			$	735,002			$	737,558

__________________

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

The following table presents an analysis of loans by aging category and portfolio segment at September 30, 2017 (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
Mortgage loans:
One- to four-family	$	193			$	—			$	874			$	—			$	1,067			$	117,080			$	118,147
Multi-family	—				—				—				—				—				58,607				58,607
Commercial	—				107				213				—				320				328,607				328,927
Construction – custom and owner/ builder	—				—				—				—				—				63,538				63,538
Construction – speculative one- to four-family	—				—				—				—				—				4,639				4,639
Construction – commercial	—				—				—				—				—				11,016				11,016
Construction – multi-family	—				—				—				—				—				6,912				6,912
Land	—				—				566				—				566				23,344				23,910
Consumer loans:
Home equity and second mortgage	56				—				258				—				314				38,106				38,420
Other	36				—				—				—				36				3,787				3,823
Commercial business loans	110				—				—				—				110				44,334				44,444
Total	$	395			$	107			$	1,911			$	—			$	2,413			$	699,970			$	702,383

___________________

(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 table presents an analysis of loans by credit quality indicator and portfolio segment at September 30, 2018 (dollars in thousands):

	Loan Grades
	Pass				Watch				Special Mention				Substandard				Total
Mortgage loans:
One- to four-family	$	113,148			$	882			$	581			$	1,330			$	115,941
Multi-family	61,928				—				—				—				61,928
Commercial	334,908				8,375				988				842				345,113
Construction – custom and owner / builder	66,720				304				—				—				67,024
Construction – speculative one- to four-family	7,107				—				—				—				7,107
Construction – commercial	23,440				—				—				—				23,440
Construction – multi-family	5,983				—				—				—				5,983
Construction – land development	1,567				—				—				—				1,567
Land	22,810				988				1,505				243				25,546
Consumer loans:
Home equity and second mortgage	36,697				82				—				562				37,341
Other	3,480				—				—				35				3,515
Commercial business loans	42,812				22				49				170				43,053
Total	$	720,600			$	10,653			$	3,123			$	3,182			$	737,558

The following table presents an analysis of loans by credit quality indicator and portfolio segment at September 30, 2017 (dollars in thousands):

	Loan Grades
	Pass				Watch				Special Mention				Substandard				Total
Mortgage loans:
One- to four-family	$	115,481			$	422			$	644			$	1,600			$	118,147
Multi-family	56,857				—				1,750				—				58,607
Commercial	318,717				6,059				3,540				611				328,927
Construction – custom and owner / builder	63,210				328				—				—				63,538
Construction – speculative one- to four-family	4,639				—				—				—				4,639
Construction – commercial	11,016				—				—				—				11,016
Construction – multi-family	6,912				—				—				—				6,912
Land	20,528				1,022				1,794				566				23,910
Consumer loans:
Home equity and second mortgage	37,828				152				—				440				38,420
Other	3,787				—				—				36				3,823
Commercial business loans	43,416				973				55				—				44,444
Total	$	682,391			$	8,956			$	7,783			$	3,253			$	702,383

Impaired Financing Receivables

The following table is a summary of information related to impaired loans by portfolio segment as of and for the year ended September 30, 2018 (dollars in thousands):

	September 30, 2018												For the Year Ended September 30, 2018
	Recorded Investment				Unpaid Principal Balance (Loan Balance Plus Charge Off)				Related Allowance				Average Recorded Investment				Interest Income Recognized				Cash Basis Interest Income Recognized
With no related allowance recorded:
Mortgage loans:
One- to four-family	$	1,054			$	1,200			$	—			$	1,422			$	80			$	69
Commercial	2,446				2,446				—				2,389				121				93
Land	90				195				—				283				11				10
Consumer loans:
Home equity and second mortgage	359				359				—				210				3				3
Subtotal	3,949				4,200				—				4,304				215				175
With an allowance recorded:
Mortgage loans:
One- to four-family	—				—				—				9				—				—
Commercial	—				—				—				760				28				21
Land	153				153				34				383				9				8
Consumer loans:
Home equity and second mortgage	—				—				—				310				16				13
Commercial business loans	170				170				63				141				—				—
Subtotal	323				323				97				1,603				53				42
Total:
Mortgage loans:
One- to four-family	1,054				1,200				—				1,431				80				69
Commercial	2,446				2,446				—				3,149				149				114
Land	243				348				34				666				20				18
Consumer loans:
Home equity and second mortgage	359				359				—				520				19				16
Commercial business loans	170				170				63				141				—				—
Total	$	4,272			$	4,523			$	97			$	5,907			$	268			$	217

The following table is a summary of information related to impaired loans by portfolio segment as of and for the year ended September 30, 2017 (dollars in thousands):

	September 30, 2017												For the Year Ended September 30, 2017
	Recorded Investment				Unpaid Principal Balance (Loan Balance Plus Charge Off)				Related Allowance				Average Recorded Investment				Interest Income Recognized				Cash Basis Interest Income Recognized
With no related allowance recorded:
Mortgage loans:
One- to four-family	$	1,443			$	1,589			$	—			$	1,108			$	68			$	62
Commercial	1,967				1,967				—				3,901				188				143
Construction – custom and owner / builder	—				—				—				147				7				7
Land	297				410				—				512				8				6
Consumer loans:
Home equity and second mortgage	123				123				—				284				—				—
Commercial business loans	—				—				—				11				—				—
Subtotal	3,830				4,089				—				5,963				271				218
With an allowance recorded:
Mortgage loans:
One- to four-family	—				—				—				721				50				38
Commercial	1,906				1,906				26				3,326				182				144
Land	822				881				125				666				35				29
Consumer loans:
Home equity and second mortgage	434				434				325				530				29				26
Other	—				—				—				17				—				—
Subtotal	3,162				3,221				476				5,260				296				237
Total:
Mortgage loans:
One- to four-family	1,443				1,589				—				1,829				118				100
Commercial	3,873				3,873				26				7,227				370				287
Construction – custom and owner / builder	—				—				—				147				7				7
Land	1,119				1,291				125				1,178				43				35
Consumer loans:
Home equity and second mortgage	557				557				325				814				29				26
Other	—				—				—				17				—				—
Commercial business loans	—				—				—				11				—				—
Total	$	6,992			$	7,310			$	476			$	11,223			$	567			$	455

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):

	September 30, 2016												For the Year Ended September 30, 2016
	Recorded Investment				Unpaid Principal Balance (Loan Balance Plus Charge Off)				Related Allowance				Average Recorded Investment				Interest Income Recognized				Cash Basis Interest Income Recognized
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

Schedule of Troubled Debt Restructuring Loans by Interest Accrual Status

The following tables set forth information with respect to the Company’s TDRs by interest accrual status as of September 30, 2018 and 2017 (dollars in thousands):

	2018
	Accruing				Non- Accrual				Total
Mortgage loans:
One- to four-family	$	509			$	—			$	509
Commercial	2,446				—				2,446
Land	—				153				153
Commercial business loans	—				170				170
Total	$	2,955			$	323			$	3,278

	2017
	Accruing				Non- Accrual				Total
Mortgage loans:
One- to four-family	$	569			$	—			$	569
Commercial	2,219				—				2,219
Land	554				253				807
Total	$	3,342			$	253			$	3,595

Troubled Debt Restructurings on Financing Receivables

2018	Number of Contracts		Pre-Modification Outstanding Recorded Investment				Post- Modification Outstanding Recorded Investment				End of Period Balance
Land loans (1)	1		$	244			$	155			$	153
Commercial business loans (2)	2		183				183				170
Total	3		$	427			$	338			$	323
(1) Modification was a result of a reduction in principal balance.
(2) Modifications were a result of reduction in monthly payment amounts.

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- 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=84173941&loc=SL6953423-111524

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- 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=82894031&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=84173941&loc=SL6953659-111524

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- 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=84173941&loc=d3e5212-111524

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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=84173941&loc=d3e5111-111524

Reference 2: http://www.xbrl.org/2003/role/presentationRef
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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.

+ 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)
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Tabular disclosure of related party transactions. Examples of related party transactions include, but are not limited to, transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners and (d) affiliates.

+ References

No definition available.

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Tabular disclosure of financing receivables and troubled debt restructurings.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 33
-URI http://asc.fasb.org/extlink&oid=84173941&loc=SL6953676-111524

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-Section 50
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