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Loans Receivable and Allowance for Loan Losses (Tables) | 12 Months Ended
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Sep. 30, 2020
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, 2020 and 2019 (dollars in thousands):
| 2020 |  | 2019
Mortgage loans: |  |  |
One- to four-family | $ | 118,580 |  |  | $ | 132,661 |
Multi-family | 85,053 |  |  | 76,036 |
Commercial | 453,574 |  |  | 419,117 |
Construction – custom and owner/builder | 129,572 |  |  | 128,848 |
Construction – speculative one- to four-family | 14,592 |  |  | 16,445 |
Construction – commercial | 33,144 |  |  | 39,566 |
Construction – multi-family | 34,476 |  |  | 36,263 |
Construction – land development | 7,712 |  |  | 2,404 |
Land | 25,571 |  |  | 30,770 |
Total mortgage loans | 902,274 |  |  | 882,110 |
Consumer loans: |  |  |
Home equity and second mortgage | 32,077 |  |  | 40,190 |
Other | 3,572 |  |  | 4,312 |
Total consumer loans | 35,649 |  |  | 44,502 |
Commercial loans: |  |  |
Commercial business | 69,540 |  |  | 64,764 |
U.S. Small Business Administration ("SBA") Paycheck Protection Program ("PPP") | 126,820 |  |  | — |
Total commercial business and SBA PPP loans | 196,360 |  |  | 64,764 |
Total loans receivable | 1,134,283 |  |  | 991,376 |
Less: |  |  |
Undisbursed portion of construction loans in process | 100,558 |  |  | 92,226 |
Deferred loan origination fees, net | 6,436 |  |  | 2,798 |
Allowance for loan losses | 13,414 |  |  | 9,690 |
| 120,408 |  |  | 104,714 |
Loans receivable, net | $ | 1,013,875 |  |  | $ | 886,662 |
Schedule of Activity in Related Party Loans | Activity in related party loans during the years ended September 30, 2020, 2019 and 2018 was as follows (dollars in thousands):
| 2020 |  | 2019 |  | 2018
Balance, beginning of year | $ | 94 |  |  | $ | 119 |  |  | $ | 741 |
New loans or borrowings | 178 |  |  | 1 |  |  | 368 |
Repayments and reclassifications | (24) |  |  | (26) |  |  | (990) |
Balance, end of year | $ | 248 |  |  | $ | 94 |  |  | $ | 119 |
Schedule of Allowance for Loan Losses | The following table sets forth information for the year ended September 30, 2020 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 | $ | 1,167 |  |  | $ | (6) |  |  | $ | — |  |  | $ | 2 |  |  | $ | 1,163 |
Multi-family | 481 |  |  | 237 |  |  | — |  |  | — |  |  | 718 |
Commercial | 4,154 |  |  | 2,984 |  |  | — |  |  | 6 |  |  | 7,144 |
Construction – custom and owner/builder | 755 |  |  | 72 |  |  | — |  |  | 5 |  |  | 832 |
Construction – speculative one- to four-family | 212 |  |  | (54) |  |  | — |  |  | — |  |  | 158 |
Construction – commercial | 338 |  |  | 82 |  |  | — |  |  | — |  |  | 420 |
Construction – multi-family | 375 |  |  | (137) |  |  | — |  |  | — |  |  | 238 |
Construction – land development | 67 |  |  | 66 |  |  | — |  |  | — |  |  | 133 |
Land | 697 |  |  | (145) |  |  | — |  |  | 20 |  |  | 572 |
Consumer loans: |  |  |  |  |  |  |  |  |
Home equity and second mortgage | 623 |  |  | (45) |  |  | — |  |  | 15 |  |  | 593 |
Other | 99 |  |  | (19) |  |  | (12) |  |  | 3 |  |  | 71 |
Commercial business loans | 722 |  |  | 665 |  |  | (15) |  |  | — |  |  | 1,372 |
Total | $ | 9,690 |  |  | $ | 3,700 |  |  | $ | (27) |  |  | $ | 51 |  |  | $ | 13,414 |
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 |
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, 2020 (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 | $ | 3 |  |  | $ | 1,160 |  |  | $ | 1,163 |  |  | $ | 1,143 |  |  | $ | 117,437 |  |  | $ | 118,580 |
Multi-family | — |  |  | 718 |  |  | 718 |  |  | — |  |  | 85,053 |  |  | 85,053 |
Commercial | — |  |  | 7,144 |  |  | 7,144 |  |  | 3,242 |  |  | 450,332 |  |  | 453,574 |
Construction – custom and owner/ builder | — |  |  | 832 |  |  | 832 |  |  | — |  |  | 75,332 |  |  | 75,332 |
Construction – speculative one- to four-family | — |  |  | 158 |  |  | 158 |  |  | — |  |  | 7,108 |  |  | 7,108 |
Construction – commercial | — |  |  | 420 |  |  | 420 |  |  | — |  |  | 20,927 |  |  | 20,927 |
Construction – multi-family | — |  |  | 238 |  |  | 238 |  |  | — |  |  | 10,832 |  |  | 10,832 |
Construction – land development | — |  |  | 133 |  |  | 133 |  |  | — |  |  | 4,739 |  |  | 4,739 |
Land | — |  |  | 572 |  |  | 572 |  |  | 394 |  |  | 25,177 |  |  | 25,571 |
Consumer loans: |  |  |  |  |  |  |  |  |  |  |
Home equity and second mortgage | — |  |  | 593 |  |  | 593 |  |  | 555 |  |  | 31,522 |  |  | 32,077 |
Other | — |  |  | 71 |  |  | 71 |  |  | 9 |  |  | 3,563 |  |  | 3,572 |
Commercial business loans | 38 |  |  | 1,334 |  |  | 1,372 |  |  | 430 |  |  | 69,110 |  |  | 69,540 |
SBA PPP loans | — |  |  | — |  |  | — |  |  | — |  |  | 126,820 |  |  | 126,820 |
Total | $ | 41 |  |  | $ | 13,373 |  |  | $ | 13,414 |  |  | $ | 5,773 |  |  | $ | 1,027,952 |  |  | $ | 1,033,725 |
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 |
Past Due Status of Loans Receivable | The following table presents an analysis of loans by aging category and portfolio segment at September 30, 2020 (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 | $ | — |  |  | $ | 68 |  |  | $ | 659 |  |  | $ | — |  |  | $ | 727 |  |  | $ | 117,853 |  |  | $ | 118,580 |
Multi-family | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 85,053 |  |  | 85,053 |
Commercial | — |  |  | 519 |  |  | 858 |  |  | — |  |  | 1,377 |  |  | 452,197 |  |  | 453,574 |
Construction – custom and owner/ builder | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 75,332 |  |  | 75,332 |
Construction – speculative one- to four-family | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 7,108 |  |  | 7,108 |
Construction – commercial | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 20,927 |  |  | 20,927 |
Construction – multi-family | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 10,832 |  |  | 10,832 |
Construction – land development | — |  |  | 38 |  |  | — |  |  | — |  |  | 38 |  |  | 4,701 |  |  | 4,739 |
Land | — |  |  | 144 |  |  | 394 |  |  | — |  |  | 538 |  |  | 25,033 |  |  | 25,571 |
Consumer loans: |  |  |  |  |  |  |  |  |  |  |  |  |
Home equity and second mortgage | — |  |  | 22 |  |  | 555 |  |  | — |  |  | 577 |  |  | 31,500 |  |  | 32,077 |
Other | 3 |  |  | — |  |  | 9 |  |  | — |  |  | 12 |  |  | 3,560 |  |  | 3,572 |
Commercial business loans | 49 |  |  | — |  |  | 430 |  |  | — |  |  | 479 |  |  | 69,061 |  |  | 69,540 |
SBA PPP loans | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 126,820 |  |  | 126,820 |
Total | $ | 52 |  |  | $ | 791 |  |  | $ | 2,905 |  |  | $ | — |  |  | $ | 3,748 |  |  | $ | 1,029,977 |  |  | $ | 1,033,725 |
__________________ (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, 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.
Financing Receivable Credit Quality Indicators | The following table presents an analysis of loans by credit quality indicator and portfolio segment at September 30, 2020 (dollars in thousands):
| Loan Grades |  |
| Pass |  | Watch |  | Special Mention |  | Substandard |  | Total
Mortgage loans: |  |  |  |  |  |  |  |  |
One- to four-family | $ | 115,992 |  |  | $ | 1,369 |  |  | $ | 551 |  |  | $ | 668 |  |  | $ | 118,580 |
Multi-family | 85,053 |  |  | — |  |  | — |  |  | — |  |  | 85,053 |
Commercial | 441,037 |  |  | 7,712 |  |  | 3,447 |  |  | 1,378 |  |  | 453,574 |
Construction – custom and owner / builder | 74,529 |  |  | 803 |  |  | — |  |  | — |  |  | 75,332 |
Construction – speculative one- to four-family | 7,108 |  |  | — |  |  | — |  |  | — |  |  | 7,108 |
Construction – commercial | 19,525 |  |  | — |  |  | 1,402 |  |  | — |  |  | 20,927 |
Construction – multi-family | 10,832 |  |  | — |  |  | — |  |  | — |  |  | 10,832 |
Construction – land development | 4,701 |  |  | — |  |  | — |  |  | 38 |  |  | 4,739 |
Land | 23,290 |  |  | 1,518 |  |  | 370 |  |  | 393 |  |  | 25,571 |
Consumer loans: |  |  |  |  |  |  |  |  |
Home equity and second mortgage | 31,344 |  |  | 53 |  |  | — |  |  | 680 |  |  | 32,077 |
Other | 3,531 |  |  | 32 |  |  | — |  |  | 9 |  |  | 3,572 |
Commercial business loans | 68,904 |  |  | 59 |  |  | 94 |  |  | 483 |  |  | 69,540 |
SBA PPP loans | 126,820 |  |  | — |  |  | — |  |  | — |  |  | 126,820 |
Total | $ | 1,012,666 |  |  | $ | 11,546 |  |  | $ | 5,864 |  |  | $ | 3,649 |  |  | $ | 1,033,725 |
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 |
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, 2020 (dollars in thousands):
| September 30, 2020 |  | For the Year Ended September 30, 2020
| 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 | $ | 659 |  |  | $ | 703 |  |  | $ | — |  |  | $ | 1,127 |  |  | $ | 44 |  |  | $ | 34 |
Commercial | 3,242 |  |  | 3,242 |  |  | — |  |  | 3,236 |  |  | 133 |  |  | 107 |
Land | 394 |  |  | 438 |  |  | — |  |  | 125 |  |  | — |  |  | — |
Consumer loans: |  |  |  |  |  |  |  |  |  |  |
Home equity and second mortgage | 555 |  |  | 555 |  |  | — |  |  | 581 |  |  | — |  |  | — |
Other | 9 |  |  | 9 |  |  | — |  |  | 6 |  |  | — |  |  | — |
Commercial business loans | 182 |  |  | 182 |  |  | — |  |  | 176 |  |  | — |  |  | — |
Subtotal | 5,041 |  |  | 5,129 |  |  | — |  |  | 5,251 |  |  | 177 |  |  | 141 |
With an allowance recorded: |  |  |  |  |  |  |  |  |  |  |
Mortgage loans: |  |  |  |  |  |  |  |  |  |  |
One- to four-family | 484 |  |  | 484 |  |  | 3 |  |  | 194 |  |  | 16 |  |  | 8 |
Land | — |  |  | — |  |  | — |  |  | 110 |  |  | — |  |  | — |
Consumer loans: |  |  |  |  |  |  |  |  |  |  |
Other | — |  |  | — |  |  | — |  |  | 7 |  |  | — |  |  | — |
Commercial business loans | 248 |  |  | 248 |  |  | 38 |  |  | 370 |  |  | — |  |  | — |
Subtotal | 732 |  |  | 732 |  |  | 41 |  |  | 681 |  |  | 16 |  |  | 8 |
Total: |  |  |  |  |  |  |  |  |  |  |
Mortgage loans: |  |  |  |  |  |  |  |  |  |  |
One- to four-family | 1,143 |  |  | 1,187 |  |  | 3 |  |  | 1,321 |  |  | 60 |  |  | 42 |
Commercial | 3,242 |  |  | 3,242 |  |  | — |  |  | 3,236 |  |  | 133 |  |  | 107 |
Land | 394 |  |  | 438 |  |  | — |  |  | 235 |  |  | — |  |  | — |
Consumer loans: |  |  |  |  |  |  |  |  |  |  |
Home equity and second mortgage | 555 |  |  | 555 |  |  | — |  |  | 581 |  |  | — |  |  | — |
Other | 9 |  |  | 9 |  |  | — |  |  | 13 |  |  | — |  |  | — |
Commercial business loans | 430 |  |  | 430 |  |  | 38 |  |  | 546 |  |  | — |  |  | — |
Total | $ | 5,773 |  |  | $ | 5,861 |  |  | $ | 41 |  |  | $ | 5,932 |  |  | $ | 193 |  |  | $ | 149 |
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 |
Schedule Of COVID Loan Modifications | The following table details the COVID-19 loan modifications, still on deferral status, as of September 30, 2020 (dollars in thousands):
COVID-19 Loan Modifications |  |  |  |  |  |
Mortgage loans |  | Number |  | Balance |  | Percent
One- to four-family |  | 1 |  | $ | 467 |  |  | 8.0 | %
Commercial |  | 2 |  | 3,951 |  |  | 67.2 |
Construction |  | 1 |  | 1,402 |  |  | 23.9 |
Total mortgage loans |  | 4 |  | 5,820 |  |  | 99.1 |
Consumer loans |  |  |  |  |  |
Home equity and second mortgage |  | 1 |  | 50 |  | 0.9 |
Total consumer loans |  | 1 |  | 50 |  | 0.9 |
Total COVID-19 Modifications |  | 5 |  | $ | 5,870 |  |  | 100.0 | %
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, 2020 and 2019 (dollars in thousands):
| 2020
| Accruing |  | Non- Accrual |  | Total
Mortgage loans: |  |  |  |  |
One- to four-family | $ | 483 |  |  | $ | — |  |  | $ | 483 |
Multi-family | — |  |  | — |  |  | — |
Commercial | 2,385 |  |  | — |  |  | 2,385 |
Land | — |  |  | 130 |  |  | 130 |
Consumer loans: |  |  |  |  |
Home equity and second mortgage | — |  |  | 73 |  |  | 73 |
Total | $ | 2,868 |  |  | $ | 203 |  |  | $ | 3,071 |
| 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 |
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 loans (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 a reduction in interest rates or monthly payment amounts. |  |
(2) Modification was a result of a reduction in principal balance. |  |  |  |  |  |

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