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Loans Receivable And Allowance For Loan Losses (Tables)

3 Months Ended

Dec. 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 December 31, 2017 and September 30, 2017 (dollars in thousands):

	December 31, 2017							September 30, 2017
	Amount				Percent			Amount				Percent
Mortgage loans:
One- to four-family (1)	$	116,976			14.6	%		$	118,147			15.1	%
Multi-family	61,366				7.7			58,607				7.5
Commercial	333,085				41.8			328,927				41.9
Construction - custom and owner/builder	123,365				15.5			117,641				15.0
Construction - speculative one- to four-family	7,253				0.9			9,918				1.2
Construction - commercial	22,000				2.8			19,630				2.5
Construction - multi-family	24,601				3.1			21,327				2.7
Land	21,122				2.7			23,910				3.0
Total mortgage loans	709,768				89.1			698,107				88.9
Consumer loans:
Home equity and second mortgage	38,975				4.9			38,420				4.9
Other	4,050				0.5			3,823				0.5
Total consumer loans	43,025				5.4			42,243				5.4
Commercial business loans (2)	43,993				5.5			44,444				5.7
Total loans receivable	796,786				100.0	%		784,794				100.0	%
Less:
Undisbursed portion of construction  loans in process	79,449							82,411
Deferred loan origination fees, net	2,504							2,466
Allowance for loan losses	9,565							9,553
	91,518							94,430
Loans receivable, net	$	705,268						$	690,364
_____________________________
(1) Does not include one- to four-family loans held for sale totaling $3,236 and $3,515 at December 31, 2017 and September 30, 2017, respectively.
(2) Does not include commercial business loans held for sale totaling $171 and $84 at December 31, 2017 and September 30, 2017, respectively.

Schedule of Allowance for Loan Losses

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

	Three Months Ended December 31, 2017
	Beginning Allowance				Provision for (Recapture of) Loan Losses				Charge- offs				Recoveries				Ending Allowance
Mortgage loans:
One- to four-family	$	1,082			$	43			$	—			$	—			$	1,125
Multi-family	447				(17		)		—				—				430
Commercial	4,184				(91		)		—				—				4,093
Construction – custom and owner/builder	699				89				—				—				788
Construction – speculative one- to four-family	128				(61		)		—				8				75
Construction – commercial	303				93				—				—				396
Construction – multi-family	173				55				—				—				228
Land	918				(142		)		—				4				780
Consumer loans:
Home equity and second mortgage	983				(25		)		—				—				958
Other	121				8				(1		)		1				129
Commercial business loans	515				48				—				—				563
Total	$	9,553			$	—			$	(1	)		$	13			$	9,565

	Three Months Ended December 31, 2016
	Beginning Allowance				Provision for (Recapture of) Loan Losses				Charge- offs				Recoveries				Ending Allowance
Mortgage loans:
One- to four-family	$	1,239			$	(83	)		$	—			$	21			$	1,177
Multi-family	473				(73		)		—				—				400
Commercial	4,384				144				(5		)		—				4,523
Construction – custom and owner/builder	619				17				—				—				636
Construction – speculative one- to four-family	130				(30		)		—				—				100
Construction – commercial	268				14				—				—				282
Construction – multi-family	316				69				—				—				385
Land	820				13				(2		)		5				836
Consumer loans:
Home equity and second mortgage	939				(80		)		—				—				859
Other	156				2				(3		)		1				156
Commercial business loans	482				7				—				—				489
Total	$	9,826			$	—			$	(10	)		$	27			$	9,843

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 December 31, 2017 and 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
December 31, 2017
Mortgage loans:
One- to four-family	$	1			$	1,124			$	1,125			$	1,467			$	115,509			$	116,976
Multi-family	—				430				430				—				61,366				61,366
Commercial	16				4,077				4,093				4,044				329,041				333,085
Construction – custom and owner/builder	—				788				788				—				71,548				71,548
Construction – speculative one- to four-family	—				75				75				—				2,723				2,723
Construction – commercial	—				396				396				—				14,390				14,390
Construction –  multi-family	—				228				228				—				9,109				9,109
Land	72				708				780				944				20,178				21,122
Consumer loans:
Home equity and second mortgage	291				667				958				484				38,491				38,975
Other	—				129				129								4,050				4,050
Commercial business loans	55				508				563				181				43,812				43,993
Total	$	435			$	9,130			$	9,565			$	7,120			$	710,217			$	717,337
September 30, 2017
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 tables present an analysis of loans by aging category and portfolio segment at December 31, 2017 and 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
December 31, 2017
Mortgage loans:
One- to four-family	$	325			$	—			$	947			$	—			$	1,272			$	115,704			$	116,976
Multi-family	—				—				—				—				—				61,366				61,366
Commercial	502				—				402				—				904				332,181				333,085
Construction – custom and owner/builder	—				—				—				—				—				71,548				71,548
Construction – speculative one- to four- family	—				—				—				—				—				2,723				2,723
Construction – commercial	—				—				—				—				—				14,390				14,390
Construction – multi-family	—				—				—				—				—				9,109				9,109
Land	43				—				395				—				438				20,684				21,122
Consumer loans:
Home equity and second mortgage	101				—				188				—				289				38,686				38,975
Other	—				36				—				—				36				4,014				4,050
Commercial business loans	—				—				181				—				181				43,812				43,993
Total	$	971			$	36			$	2,113			$	—			$	3,120			$	714,217			$	717,337
September 30, 2017
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 tables present an analysis of loans by credit quality indicator and portfolio segment at December 31, 2017 and September 30, 2017 (dollars in thousands):

	Loan Grades
December 31, 2017	Pass				Watch				Special Mention				Substandard				Total
Mortgage loans:
One- to four-family	$	113,235			$	902			$	595			$	2,244			$	116,976
Multi-family	61,366				—				—				—				61,366
Commercial	322,737				6,028				3,522				798				333,085
Construction – custom and owner/builder	70,989				559				—				—				71,548
Construction – speculative one- to four-family	2,723				—				—				—				2,723
Construction – commercial	14,390				—				—				—				14,390
Construction – multi-family	9,109				—				—				—				9,109
Land	17,929				1,014				1,784				395				21,122
Consumer loans:
Home equity and second mortgage	38,463				149				—				363				38,975
Other	4,014				—				—				36				4,050
Commercial business loans	43,728				29				55				181				43,993
Total	$	698,683			$	8,681			$	5,956			$	4,017			$	717,337
September 30, 2017
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 Loans Receivable

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

	Recorded Investment				Unpaid Principal Balance (Loan Balance Plus Charge Off)				Related Allowance				Year to Date ("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	$	1,423			$	1,569			$	—			$	1,433			$	19			$	16
Commercial	2,151				2,151				—				2,059				24				17
Land	45				141				—				171				—				—
Consumer loans:
Home equity and second mortgage	188				188				—				156				2				2
Subtotal	3,807				4,049				—				3,819				45				35
With an allowance recorded:
Mortgage loans:
One- to four-family	44				44				1				22				—				—
Commercial	1,893				1,893				16				1,900				27				21
Land	899				899				72				861				9				8
Consumer loans:
Home equity and second mortgage	296				296				291				365				6				5
Commercial business loans	181				181				55				91				—				—
Subtotal	3,313				3,313				435				3,239				42				34
Total:
Mortgage loans:
One- to four-family	1,467				1,613				1				1,455				19				16
Commercial	4,044				4,044				16				3,959				51				38
Land	944				1,040				72				1,032				9				8
Consumer loans:
Home equity and second mortgage	484				484				291				521				8				7
Commercial business loans	181				181				55				91				—				—
Total	$	7,120			$	7,362			$	435			$	7,058			$	87			$	69

______________________________________________

(1) For the three months ended December 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, 2017 (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	$	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

______________________________________________

(1) For the year ended September 30, 2017.

Schedule of Troubled Debt Restructured Loans by Interest Accrual Status

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

	December 31, 2017
	Accruing				Non- Accrual				Total
Mortgage loans:
One- to four-family	$	520			$	44			$	564
Commercial	2,214				—				2,214
Land	548				155				703
Total	$	3,282			$	199			$	3,481

	September 30, 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

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