XML 83 R36.htm IDEA: XBRL DOCUMENT
v3.19.3.a.u2

Loans Receivable and Allowance for Loan Losses (Tables) | 12 Months Ended
--- | ---
Sep. 30, 2019
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, 2019 and 2018 (dollars in thousands):
| 2019 |  |  | 2018 |
Mortgage loans: |  |  |
One- to four-family | $ | 132,661 |  |  | $ | 115,941 |
Multi-family | 76,036 |  |  | 61,928 |
Commercial | 419,117 |  |  | 345,113 |
Construction – custom and owner/builder | 128,848 |  |  | 119,555 |
Construction – speculative one- to four-family | 16,445 |  |  | 15,433 |
Construction – commercial | 39,566 |  |  | 39,590 |
Construction – multi-family | 36,263 |  |  | 10,740 |
Construction – land development | 2,404 |  |  | 3,040 |
Land | 30,770 |  |  | 25,546 |
Total mortgage loans | 882,110 |  |  | 736,886 |
Consumer loans: |  |  |  |  |
Home equity and second mortgage | 40,190 |  |  | 37,341 |
Other | 4,312 |  |  | 3,515 |
Total consumer loans | 44,502 |  |  | 40,856 |
Commercial business loans | 64,764 |  |  | 43,053 |
Total loans receivable | 991,376 |  |  | 820,795 |
Less: |  |  |  |  |
Undisbursed portion of construction loans in process | 92,226 |  |  | 83,237 |
Deferred loan origination fees, net | 2,798 |  |  | 2,637 |
Allowance for loan losses | 9,690 |  |  | 9,530 |
| 104,714 |  |  | 95,404 |
Loans receivable, net | $ | 886,662 |  |  | $ | 725,391 |
Schedule of Activity in Related Party Loans | Activity in related party loans during the years ended September 30, 2019, 2018 and 2017 was as follows (dollars in thousands):
| 2019 |  |  | 2018 |  |  | 2017 |
Balance, beginning of year | $ | 119 |  |  | $ | 741 |  |  | $ | 230 |
New loans or borrowings | 1 |  |  | 368 |  |  | 592 |
Repayments and reclassifications | (26 | ) |  | (990 | ) |  | (81 | )
Balance, end of year | $ | 94 |  |  | $ | 119 |  |  | $ | 741 |
Schedule of Allowance for Loan Losses | The following table sets forth information for the year ended September 30, 2019 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 | $ | 1,086 |  |  | $ | (23 | ) |  | $ | — |  |  | $ | 104 |  |  | $ | 1,167 |
Multi-family | 433 |  |  | 48 |  |  | — |  |  | — |  |  | 481 |
Commercial | 4,248 |  |  | (260 | ) |  | — |  |  | 166 |  |  | 4,154 |
Construction – custom and owner/builder | 671 |  |  | 82 |  |  | — |  |  | 2 |  |  | 755 |
Construction – speculative one- to four-family | 178 |  |  | 34 |  |  | — |  |  | — |  |  | 212 |
Construction – commercial | 563 |  |  | (225 | ) |  | — |  |  | — |  |  | 338 |
Construction – multi-family | 135 |  |  | 240 |  |  | — |  |  | — |  |  | 375 |
Construction – land development | 49 |  |  | 18 |  |  | — |  |  | — |  |  | 67 |
Land | 844 |  |  | (116 | ) |  | (49 | ) |  | 18 |  |  | 697 |
Consumer loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Home equity and second mortgage | 649 |  |  | (21 | ) |  | (5 | ) |  | — |  |  | 623 |
Other | 117 |  |  | (19 | ) |  | (5 | ) |  | 6 |  |  | 99 |
Commercial business loans | 557 |  |  | 242 |  |  | (102 | ) |  | 25 |  |  | 722 |
Total | $ | 9,530 |  |  | $ | — |  |  | $ | (161 | ) |  | $ | 321 |  |  | $ | 9,690 |
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 |
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, 2019 (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 | $ | — |  |  | $ | 1,167 |  |  | $ | 1,167 |  |  | $ | 1,192 |  |  | $ | 131,469 |  |  | $ | 132,661 |
Multi-family | — |  |  | 481 |  |  | 481 |  |  | — |  |  | 76,036 |  |  | 76,036 |
Commercial | — |  |  | 4,154 |  |  | 4,154 |  |  | 3,190 |  |  | 415,927 |  |  | 419,117 |
Construction – custom and owner/ builder | — |  |  | 755 |  |  | 755 |  |  | — |  |  | 75,411 |  |  | 75,411 |
Construction – speculative one- to four-family | — |  |  | 212 |  |  | 212 |  |  | — |  |  | 10,779 |  |  | 10,779 |
Construction – commercial | — |  |  | 338 |  |  | 338 |  |  | — |  |  | 24,051 |  |  | 24,051 |
Construction – multi-family | — |  |  | 375 |  |  | 375 |  |  | — |  |  | 19,256 |  |  | 19,256 |
Construction – land development | — |  |  | 67 |  |  | 67 |  |  | — |  |  | 1,803 |  |  | 1,803 |
Land | 27 |  |  | 670 |  |  | 697 |  |  | 204 |  |  | 30,566 |  |  | 30,770 |
Consumer loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Home equity and second mortgage | — |  |  | 623 |  |  | 623 |  |  | 603 |  |  | 39,587 |  |  | 40,190 |
Other | 17 |  |  | 82 |  |  | 99 |  |  | 23 |  |  | 4,289 |  |  | 4,312 |
Commercial business loans | 128 |  |  | 594 |  |  | 722 |  |  | 725 |  |  | 64,039 |  |  | 64,764 |
Total | $ | 172 |  |  | $ | 9,518 |  |  | $ | 9,690 |  |  | $ | 5,937 |  |  | $ | 893,213 |  |  | $ | 899,150 |
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 |
Past Due Status of Loans Receivable | The following table presents an analysis of loans by aging category and portfolio segment at September 30, 2019 (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 | $ | — |  |  | $ | 286 |  |  | $ | 699 |  |  | $ | — |  |  | $ | 985 |  |  | $ | 131,676 |  |  | $ | 132,661 |
Multi-family | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 76,036 |  |  | 76,036 |
Commercial | 94 |  |  | 218 |  |  | 779 |  |  | — |  |  | 1,091 |  |  | 418,026 |  |  | 419,117 |
Construction – custom and owner/ builder | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 75,411 |  |  | 75,411 |
Construction – speculative one- to four-family | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 10,779 |  |  | 10,779 |
Construction – commercial | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 24,051 |  |  | 24,051 |
Construction – multi-family | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 19,256 |  |  | 19,256 |
Construction – land development | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 1,803 |  |  | 1,803 |
Land | 5 |  |  | 193 |  |  | 204 |  |  | — |  |  | 402 |  |  | 30,368 |  |  | 30,770 |
Consumer loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Home equity and second mortgage | 94 |  |  | — |  |  | 603 |  |  | — |  |  | 697 |  |  | 39,493 |  |  | 40,190 |
Other | — |  |  | — |  |  | 23 |  |  | — |  |  | 23 |  |  | 4,289 |  |  | 4,312 |
Commercial business loans | — |  |  | 2 |  |  | 725 |  |  | — |  |  | 727 |  |  | 64,037 |  |  | 64,764 |
Total | $ | 193 |  |  | $ | 699 |  |  | $ | 3,033 |  |  | $ | — |  |  | $ | 3,925 |  |  | $ | 895,225 |  |  | $ | 899,150 |
__________________
(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, 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.
Financing Receivable Credit Quality Indicators | The following table presents an analysis of loans by credit quality indicator and portfolio segment at September 30, 2019 (dollars in thousands):
| Loan Grades |  |
| Pass |  | Watch |  | Special Mention |  | Substandard |  | Total
Mortgage loans: |  |  |  |  |  |  |  |  |
One- to four-family | $ | 129,748 |  |  | $ | 296 |  |  | $ | 562 |  |  | $ | 2,055 |  |  | $ | 132,661 |
Multi-family | 76,036 |  |  | — |  |  | — |  |  | — |  |  | 76,036 |
Commercial | 405,165 |  |  | 11,944 |  |  | 683 |  |  | 1,325 |  |  | 419,117 |
Construction – custom and owner / builder | 75,178 |  |  | 233 |  |  | — |  |  | — |  |  | 75,411 |
Construction – speculative one- to four-family | 10,779 |  |  | — |  |  | — |  |  | — |  |  | 10,779 |
Construction – commercial | 24,051 |  |  | — |  |  | — |  |  | — |  |  | 24,051 |
Construction – multi-family | 19,256 |  |  | — |  |  | — |  |  | — |  |  | 19,256 |
Construction – land development | 1,659 |  |  | — |  |  | — |  |  | 144 |  |  | 1,803 |
Land | 28,390 |  |  | 952 |  |  | 1,217 |  |  | 211 |  |  | 30,770 |
Consumer loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Home equity and second mortgage | 39,364 |  |  | 41 |  |  | — |  |  | 785 |  |  | 40,190 |
Other | 4,257 |  |  | 33 |  |  | — |  |  | 22 |  |  | 4,312 |
Commercial business loans | 63,669 |  |  | 232 |  |  | 85 |  |  | 778 |  |  | 64,764 |
Total | $ | 877,552 |  |  | $ | 13,731 |  |  | $ | 2,547 |  |  | $ | 5,320 |  |  | $ | 899,150 |
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 |
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, 2019 (dollars in thousands):
| September 30, 2019 |  | For the Year Ended September 30, 2019
| 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 | $ | 1,192 |  |  | $ | 1,236 |  |  | $ | — |  |  | $ | 1,110 |  |  | $ | 71 |  |  | $ | 62 |
Commercial | 3,190 |  |  | 3,190 |  |  | — |  |  | 2,920 |  |  | 227 |  |  | 192 |
Land | 63 |  |  | 126 |  |  | — |  |  | 100 |  |  | 3 |  |  | 3 |
Consumer loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Home equity and second mortgage | 603 |  |  | 603 |  |  | — |  |  | 459 |  |  | — |  |  | — |
Commercial business loans | 189 |  |  | 291 |  |  | — |  |  | 142 |  |  | 30 |  |  | 30 |
Subtotal | 5,237 |  |  | 5,446 |  |  | — |  |  | 4,731 |  |  | 331 |  |  | 287 |
With an allowance recorded: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Mortgage loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Land | 141 |  |  | 141 |  |  | 27 |  |  | 246 |  |  | — |  |  | — |
Consumer loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Other | 23 |  |  | 23 |  |  | 17 |  |  | 10 |  |  | — |  |  | — |
Commercial business loans | 536 |  |  | 536 |  |  | 128 |  |  | 350 |  |  | 30 |  |  | 30 |
Subtotal | 700 |  |  | 700 |  |  | 172 |  |  | 606 |  |  | 30 |  |  | 30 |
Total: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Mortgage loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
One- to four-family | 1,192 |  |  | 1,236 |  |  | — |  |  | 1,110 |  |  | 71 |  |  | 62 |
Commercial | 3,190 |  |  | 3,190 |  |  | — |  |  | 2,920 |  |  | 227 |  |  | 192 |
Land | 204 |  |  | 267 |  |  | 27 |  |  | 346 |  |  | 3 |  |  | 3 |
Consumer loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Home equity and second mortgage | 603 |  |  | 603 |  |  | — |  |  | 459 |  |  | — |  |  | — |
Other | 23 |  |  | 23 |  |  | 17 |  |  | 10 |  |  | — |  |  | — |
Commercial business loans | 725 |  |  | 827 |  |  | 128 |  |  | 492 |  |  | 60 |  |  | 60 |
Total | $ | 5,937 |  |  | $ | 6,146 |  |  | $ | 172 |  |  | $ | 5,337 |  |  | $ | 361 |  |  | $ | 317 |
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 |
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, 2019 and 2018 (dollars in thousands):
| 2019
| Accruing |  | Non- Accrual |  | Total
Mortgage loans: |  |  |  |  |
One- to four-family | $ | 493 |  |  | $ | 141 |  |  | $ | 634 |
Commercial | 2,410 |  |  | — |  |  | 2,410 |
Consumer loans: |  |  |  |  |  |  |  |
Home equity and second mortgage | — |  |  | 82 |  |  | 82 |
Commercial business loans | — |  |  | 143 |  |  | 143 |
Total | $ | 2,903 |  |  | $ | 366 |  |  | $ | 3,269 |
| 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 |
Troubled Debt Restructurings on Financing Receivables |
2019 | Number of Contracts |  | Pre-Modification Outstanding Recorded Investment |  | Post- Modification Outstanding Recorded Investment |  | End of Period Balance
Home equity and second mortgage loan (1) | 1 |  | $ | 85 |  |  | $ | 85 |  |  | $ | 82 |
Total | 1 |  | $ | 85 |  |  | $ | 85 |  |  | $ | 82 |
2018 |  |  |  |  |  |  |
Land loans (2) | 1 |  | $ | 244 |  |  | $ | 155 |  |  | $ | 153 |
Commercial business loans (1) | 2 |  | 183 |  |  | 183 |  |  | 170 |
Total | 3 |  | $ | 427 |  |  | $ | 338 |  |  | $ | 323 |
(1) Modifications were a result of reduction in interest rates or monthly payment amounts. |  |  |  |
(2) Modification was a result of a reduction in principal balance. |  |  |  |  |  |

X
- Definition -- None. No documentation exists for this element. -- + References No definition available. + Details
Name: | tsbk_Schedule1ofTroubleddebtrestructuredloansTableTextBlock
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
- 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 allowance for credit loss on financing receivable. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 11B -URI http://asc.fasb.org/extlink&oid=118936363&loc=SL6953423-111524 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 50 -Paragraph 13 -URI http://asc.fasb.org/extlink&oid=119407570&loc=SL82919249-210447 + 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/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 50 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=119407570&loc=SL82919230-210447 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 29 -URI http://asc.fasb.org/extlink&oid=118936363&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://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 15 -URI http://asc.fasb.org/extlink&oid=118936363&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 aging analysis for financing receivable. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 50 -Paragraph 14 -URI http://asc.fasb.org/extlink&oid=119407570&loc=SL82919253-210447 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 7A -URI http://asc.fasb.org/extlink&oid=118936363&loc=SL6953401-111524 Reference 3: http://www.xbrl.org/2003/role/exampleRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 55 -Paragraph 80 -URI http://asc.fasb.org/extlink&oid=118955255&loc=SL82922355-210448 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 7 -URI http://asc.fasb.org/extlink&oid=118936363&loc=d3e5111-111524 + 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://fasb.org/us-gaap/role/ref/legacyRef -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

X
- Definition 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. + Details
Name: | us-gaap_ScheduleOfRelatedPartyTransactionsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of financing receivable modified as troubled debt restructuring. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 33 -URI http://asc.fasb.org/extlink&oid=118936363&loc=SL6953676-111524 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 34 -URI http://asc.fasb.org/extlink&oid=118936363&loc=SL6953682-111524 + Details
Name: | us-gaap_TroubledDebtRestructuringsOnFinancingReceivablesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration