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Loans Receivable and Allowance for Loan Losses (Tables) | 12 Months Ended
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Sep. 30, 2023
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, 2023 and 2022 (dollars in thousands):
| 2023 |  | 2022
Mortgage loans: |  |  |
One- to four-family | $ | 253,227 |  |  | $ | 176,116 |
Multi-family | 127,176 |  |  | 95,025 |
Commercial | 568,265 |  |  | 536,650 |
Construction – custom and owner/builder | 129,699 |  |  | 119,240 |
Construction – speculative one- to four-family | 17,099 |  |  | 12,254 |
Construction – commercial | 51,064 |  |  | 40,364 |
Construction – multi-family | 57,140 |  |  | 64,480 |
Construction – land development | 18,841 |  |  | 19,280 |
Land | 26,726 |  |  | 26,854 |
Total mortgage loans | 1,249,237 |  |  | 1,090,263 |
Consumer loans: |  |  |
Home equity and second mortgage | 38,281 |  |  | 35,187 |
Other | 2,772 |  |  | 2,128 |
Total consumer loans | 41,053 |  |  | 37,315 |
Commercial loans: |  |  |
Commercial business | 135,802 |  |  | 125,039 |
SBA Paycheck Protection Program ("PPP") | 466 |  |  | 1,001 |
Total commercial loans | 136,268 |  |  | 126,040 |
Total loans receivable | 1,426,558 |  |  | 1,253,618 |
Less: |  |  |
Undisbursed portion of construction loans in process | 103,194 |  |  | 103,168 |
Deferred loan origination fees, net | 5,242 |  |  | 4,321 |
Allowance for loan losses | 15,817 |  |  | 13,703 |
| 124,253 |  |  | 121,192 |
Loans receivable, net | $ | 1,302,305 |  |  | $ | 1,132,426 |
Schedule of Activity in Related Party Loans | Activity in related party loans during the years ended September 30, 2023, 2022 and 2021 was as follows (dollars in thousands):
| 2023 |  | 2022 |  | 2021
Balance, beginning of year | $ | 50 |  |  | $ | 466 |  |  | $ | 248 |
New loans or borrowings | 61 |  |  | 40 |  |  | 316 |
Repayments and reclassifications | (9) |  |  | (456) |  |  | (98) |
Balance, end of year | $ | 102 |  |  | $ | 50 |  |  | $ | 466 |
Schedule of Allowance for Loan Losses | The following table sets forth information for the year ended September 30, 2023 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 | $ | 1,658 |  |  | $ | 759 |  |  | $ | — |  |  | $ | — |  |  | $ | 2,417 |
Multi-family | 855 |  |  | 301 |  |  | — |  |  | — |  |  | 1,156 |
Commercial | 6,682 |  |  | 527 |  |  | — |  |  | — |  |  | 7,209 |
Construction – custom and owner/builder | 675 |  |  | 75 |  |  | — |  |  | — |  |  | 750 |
Construction – speculative one- to four-family | 130 |  |  | 18 |  |  | — |  |  | — |  |  | 148 |
Construction – commercial | 343 |  |  | (27) |  |  | — |  |  | — |  |  | 316 |
Construction – multi-family | 447 |  |  | 155 |  |  | — |  |  | — |  |  | 602 |
Construction – land development | 233 |  |  | 41 |  |  | — |  |  | — |  |  | 274 |
Land | 397 |  |  | 9 |  |  | — |  |  | — |  |  | 406 |
Consumer loans: |  |  |  |  |  |  |  |  |
Home equity and second mortgage | 440 |  |  | 79 |  |  | — |  |  | — |  |  | 519 |
Other | 42 |  |  | 14 |  |  | (4) |  |  | 1 |  |  | 53 |
Commercial business loans | 1,801 |  |  | 181 |  |  | (15) |  |  | — |  |  | 1,967 |
Total | $ | 13,703 |  |  | $ | 2,132 |  |  | $ | (19) |  |  | $ | 1 |  |  | $ | 15,817 |
The following table sets forth information for the year ended September 30, 2022 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 | $ | 1,154 |  |  | $ | 504 |  |  | $ | — |  |  | $ | — |  |  | $ | 1,658 |
Multi-family | 765 |  |  | 90 |  |  | — |  |  | — |  |  | 855 |
Commercial | 6,813 |  |  | (131) |  |  | — |  |  | — |  |  | 6,682 |
Construction – custom and owner/builder | 644 |  |  | 31 |  |  | — |  |  | — |  |  | 675 |
Construction – speculative one- to four-family | 188 |  |  | (58) |  |  | — |  |  | — |  |  | 130 |
Construction – commercial | 784 |  |  | (441) |  |  | — |  |  | — |  |  | 343 |
Construction – multi-family | 436 |  |  | 11 |  |  | — |  |  | — |  |  | 447 |
Construction – land development | 124 |  |  | 109 |  |  | — |  |  | — |  |  | 233 |
Land | 470 |  |  | (73) |  |  | — |  |  | — |  |  | 397 |
Consumer loans: |  |  |  |  |  |  |  |  |
Home equity and second mortgage | 528 |  |  | (88) |  |  | — |  |  | — |  |  | 440 |
Other | 50 |  |  | 1 |  |  | (10) |  |  | 1 |  |  | 42 |
Commercial business loans | 1,513 |  |  | 315 |  |  | (49) |  |  | 22 |  |  | 1,801 |
Total | $ | 13,469 |  |  | $ | 270 |  |  | $ | (59) |  |  | $ | 23 |  |  | $ | 13,703 |
The following table sets forth information for the year ended September 30, 2021 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 | $ | 1,163 |  |  | $ | (9) |  |  | $ | — |  |  | $ | — |  |  | $ | 1,154 |
Multi-family | 718 |  |  | 47 |  |  | — |  |  | — |  |  | 765 |
Commercial | 7,144 |  |  | (331) |  |  | — |  |  | — |  |  | 6,813 |
Construction – custom and owner/builder | 832 |  |  | (188) |  |  | — |  |  | — |  |  | 644 |
Construction – speculative one- to four-family | 158 |  |  | 30 |  |  | — |  |  | — |  |  | 188 |
Construction – commercial | 420 |  |  | 364 |  |  | — |  |  | — |  |  | 784 |
Construction – multi-family | 238 |  |  | 198 |  |  | — |  |  | — |  |  | 436 |
Construction – land development | 133 |  |  | (9) |  |  | — |  |  | — |  |  | 124 |
Land | 572 |  |  | (147) |  |  | — |  |  | 45 |  |  | 470 |
Consumer loans: |  |  |  |  |  |  |  |  |
Home equity and second mortgage | 593 |  |  | (65) |  |  | — |  |  | — |  |  | 528 |
Other | 71 |  |  | (24) |  |  | (1) |  |  | 4 |  |  | 50 |
Commercial business loans | 1,372 |  |  | 134 |  |  | (2) |  |  | 9 |  |  | 1,513 |
Total | $ | 13,414 |  |  | $ | — |  |  | $ | (3) |  |  | $ | 58 |  |  | $ | 13,469 |
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, 2023 (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 | $ | — |  |  | $ | 2,417 |  |  | $ | 2,417 |  |  | $ | 368 |  |  | $ | 252,859 |  |  | $ | 253,227 |
Multi-family | — |  |  | 1,156 |  |  | 1,156 |  |  | — |  |  | 127,176 |  |  | 127,176 |
Commercial | — |  |  | 7,209 |  |  | 7,209 |  |  | 2,973 |  |  | 565,292 |  |  | 568,265 |
Construction – custom and owner/ builder | — |  |  | 750 |  |  | 750 |  |  | — |  |  | 73,239 |  |  | 73,239 |
Construction – speculative one- to four-family | — |  |  | 148 |  |  | 148 |  |  | — |  |  | 9,361 |  |  | 9,361 |
Construction – commercial | — |  |  | 316 |  |  | 316 |  |  | — |  |  | 26,030 |  |  | 26,030 |
Construction – multi-family | — |  |  | 602 |  |  | 602 |  |  | — |  |  | 45,890 |  |  | 45,890 |
Construction – land development | — |  |  | 274 |  |  | 274 |  |  | — |  |  | 16,129 |  |  | 16,129 |
Land | — |  |  | 406 |  |  | 406 |  |  | — |  |  | 26,726 |  |  | 26,726 |
Consumer loans: |  |  |  |  |  |  |  |  |  |  |
Home equity and second mortgage | — |  |  | 519 |  |  | 519 |  |  | 382 |  |  | 37,899 |  |  | 38,281 |
Other | — |  |  | 53 |  |  | 53 |  |  | — |  |  | 2,772 |  |  | 2,772 |
Commercial business loans | 123 |  |  | 1,844 |  |  | 1,967 |  |  | 286 |  |  | 135,516 |  |  | 135,802 |
SBA PPP loans | — |  |  | — |  |  | — |  |  | — |  |  | 466 |  |  | 466 |
Total | $ | 123 |  |  | $ | 15,694 |  |  | $ | 15,817 |  |  | $ | 4,009 |  |  | $ | 1,319,355 |  |  | $ | 1,323,364 |
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, 2022 (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 | $ | — |  |  | $ | 1,658 |  |  | $ | 1,658 |  |  | $ | 388 |  |  | $ | 175,728 |  |  | $ | 176,116 |
Multi-family | — |  |  | 855 |  |  | 855 |  |  | — |  |  | 95,025 |  |  | 95,025 |
Commercial | — |  |  | 6,682 |  |  | 6,682 |  |  | 2,988 |  |  | 533,662 |  |  | 536,650 |
Construction – custom and owner/ builder | — |  |  | 675 |  |  | 675 |  |  | — |  |  | 67,091 |  |  | 67,091 |
Construction – speculative one- to four-family | — |  |  | 130 |  |  | 130 |  |  | — |  |  | 8,364 |  |  | 8,364 |
Construction – commercial | — |  |  | 343 |  |  | 343 |  |  | — |  |  | 29,059 |  |  | 29,059 |
Construction – multi-family | — |  |  | 447 |  |  | 447 |  |  | — |  |  | 34,354 |  |  | 34,354 |
Construction – land development | — |  |  | 233 |  |  | 233 |  |  | — |  |  | 13,582 |  |  | 13,582 |
Land | — |  |  | 397 |  |  | 397 |  |  | 450 |  |  | 26,404 |  |  | 26,854 |
Consumer loans: |  |  |  |  |  |  |  |  |  |  |
Home equity and second mortgage | — |  |  | 440 |  |  | 440 |  |  | 394 |  |  | 34,793 |  |  | 35,187 |
Other | — |  |  | 42 |  |  | 42 |  |  | 3 |  |  | 2,125 |  |  | 2,128 |
Commercial business loans | 127 |  |  | 1,674 |  |  | 1,801 |  |  | 309 |  |  | 124,730 |  |  | 125,039 |
SBA PPP loans | — |  |  | — |  |  | — |  |  | — |  |  | 1,001 |  |  | 1,001 |
Total | $ | 127 |  |  | $ | 13,576 |  |  | $ | 13,703 |  |  | $ | 4,532 |  |  | $ | 1,145,918 |  |  | $ | 1,150,450 |
Past Due Status of Loans Receivable | The following table presents an analysis of loans by aging category and portfolio segment at September 30, 2023 (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 | $ | — |  |  | $ | — |  |  | $ | 368 |  |  | $ | — |  |  | $ | 368 |  |  | $ | 252,859 |  |  | $ | 253,227 |
Multi-family | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 127,176 |  |  | 127,176 |
Commercial | — |  |  | — |  |  | 683 |  |  | — |  |  | 683 |  |  | 567,582 |  |  | 568,265 |
Construction – custom and owner/ builder | 151 |  |  | — |  |  | — |  |  | — |  |  | 151 |  |  | 73,088 |  |  | 73,239 |
Construction – speculative one- to four-family | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 9,361 |  |  | 9,361 |
Construction – commercial | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 26,030 |  |  | 26,030 |
Construction – multi-family | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 45,890 |  |  | 45,890 |
Construction – land development | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 16,129 |  |  | 16,129 |
Land | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 26,726 |  |  | 26,726 |
Consumer loans: |  |  |  |  |  |  |  |  |  |  |  |  |
Home equity and second mortgage | — |  |  | — |  |  | 177 |  |  | — |  |  | 177 |  |  | 38,104 |  |  | 38,281 |
Other | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 2,772 |  |  | 2,772 |
Commercial business loans | — |  |  | — |  |  | 286 |  |  | — |  |  | 286 |  |  | 135,516 |  |  | 135,802 |
SBA PPP loans | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 466 |  |  | 466 |
Total | $ | 151 |  |  | $ | — |  |  | $ | 1,514 |  |  | $ | — |  |  | $ | 1,665 |  |  | $ | 1,321,699 |  |  | $ | 1,323,364 |
__________________ (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, 2022 (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 | $ | — |  |  | $ | — |  |  | $ | 388 |  |  | $ | — |  |  | $ | 388 |  |  | $ | 175,728 |  |  | $ | 176,116 |
Multi-family | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 95,025 |  |  | 95,025 |
Commercial | — |  |  | — |  |  | 657 |  |  | — |  |  | 657 |  |  | 535,993 |  |  | 536,650 |
Construction – custom and owner/ builder | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 67,091 |  |  | 67,091 |
Construction – speculative one- to four-family | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 8,364 |  |  | 8,364 |
Construction – commercial | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 29,059 |  |  | 29,059 |
Construction – multi-family | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 34,354 |  |  | 34,354 |
Construction – land development | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 13,582 |  |  | 13,582 |
Land | — |  |  | — |  |  | 450 |  |  | — |  |  | 450 |  |  | 26,404 |  |  | 26,854 |
Consumer loans: |  |  |  |  |  |  |  |  |  |  |  |  |
Home equity and second mortgage | 37 |  |  | — |  |  | 252 |  |  | — |  |  | 289 |  |  | 34,898 |  |  | 35,187 |
Other | — |  |  | — |  |  | 3 |  |  | — |  |  | 3 |  |  | 2,125 |  |  | 2,128 |
Commercial business loans | — |  |  | — |  |  | 309 |  |  | — |  |  | 309 |  |  | 124,730 |  |  | 125,039 |
SBA PPP loans | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 1,001 |  |  | 1,001 |
Total | $ | 37 |  |  | $ | — |  |  | $ | 2,059 |  |  | $ | — |  |  | $ | 2,096 |  |  | $ | 1,148,354 |  |  | $ | 1,150,450 |
___________________ (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, 2023 (dollars in thousands):
| Loan Grades |  |
| Pass |  | Watch |  | Special Mention |  | Substandard |  | Total
Mortgage loans: |  |  |  |  |  |  |  |  |
One- to four-family | $ | 252,859 |  |  | $ | — |  |  | $ | — |  |  | $ | 368 |  |  | $ | 253,227 |
Multi-family | 127,176 |  |  | — |  |  | — |  |  | — |  |  | 127,176 |
Commercial | 551,669 |  |  | 11,143 |  |  | — |  |  | 5,453 |  |  | 568,265 |
Construction – custom and owner / builder | 68,181 |  |  | 5,058 |  |  | — |  |  | — |  |  | 73,239 |
Construction – speculative one- to four-family | 9,361 |  |  | — |  |  | — |  |  | — |  |  | 9,361 |
Construction – commercial | 25,063 |  |  | 967 |  |  | — |  |  | — |  |  | 26,030 |
Construction – multi-family | 45,890 |  |  | — |  |  | — |  |  | — |  |  | 45,890 |
Construction – land development | 16,129 |  |  | — |  |  | — |  |  | — |  |  | 16,129 |
Land | 26,226 |  |  | 500 |  |  | — |  |  | — |  |  | 26,726 |
Consumer loans: |  |  |  |  |  |  |  |  |
Home equity and second mortgage | 37,982 |  |  | 34 |  |  | — |  |  | 265 |  |  | 38,281 |
Other | 2,716 |  |  | 56 |  |  | — |  |  | — |  |  | 2,772 |
Commercial business loans | 135,502 |  |  | — |  |  | — |  |  | 300 |  |  | 135,802 |
SBA PPP loans | 466 |  |  | — |  |  | — |  |  | — |  |  | 466 |
Total | $ | 1,299,220 |  |  | $ | 17,758 |  |  | $ | — |  |  | $ | 6,386 |  |  | $ | 1,323,364 |
The following table presents an analysis of loans by credit quality indicator and portfolio segment at September 30, 2022 (dollars in thousands):
| Loan Grades |  |
| Pass |  | Watch |  | Special Mention |  | Substandard |  | Total
Mortgage loans: |  |  |  |  |  |  |  |  |
One- to four-family | $ | 175,687 |  |  | $ | 38 |  |  | $ | — |  |  | $ | 391 |  |  | $ | 176,116 |
Multi-family | 95,025 |  |  | — |  |  | — |  |  | — |  |  | 95,025 |
Commercial | 522,741 |  |  | 7,940 |  |  | 237 |  |  | 5,732 |  |  | 536,650 |
Construction – custom and owner / builder | 65,249 |  |  | 1,842 |  |  | — |  |  | — |  |  | 67,091 |
Construction – speculative one- to four-family | 8,364 |  |  | — |  |  | — |  |  | — |  |  | 8,364 |
Construction – commercial | 29,059 |  |  | — |  |  | — |  |  | — |  |  | 29,059 |
Construction – multi-family | 34,354 |  |  | — |  |  | — |  |  | — |  |  | 34,354 |
Construction – land development | 13,557 |  |  | — |  |  | — |  |  | 25 |  |  | 13,582 |
Land | 25,882 |  |  | 522 |  |  | — |  |  | 450 |  |  | 26,854 |
Consumer loans: |  |  |  |  |  |  |  |  |
Home equity and second mortgage | 34,709 |  |  | 19 |  |  | — |  |  | 459 |  |  | 35,187 |
Other | 2,063 |  |  | 62 |  |  | — |  |  | 3 |  |  | 2,128 |
Commercial business loans | 124,712 |  |  | — |  |  | — |  |  | 327 |  |  | 125,039 |
SBA PPP loans | 1,001 |  |  | — |  |  | — |  |  | — |  |  | 1,001 |
Total | $ | 1,132,403 |  |  | $ | 10,423 |  |  | $ | 237 |  |  | $ | 7,387 |  |  | $ | 1,150,450 |
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, 2023 (dollars in thousands):
| September 30, 2023 |  | For the Year Ended September 30, 2023
| 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 | $ | 368 |  |  | $ | 412 |  |  | $ | — |  |  | $ | 378 |  |  | $ | 29 |  |  | $ | 29 |
Commercial | 2,973 |  |  | 2,973 |  |  | — |  |  | 2,987 |  |  | 167 |  |  | 129 |
Land | — |  |  | — |  |  | — |  |  | 297 |  |  | 5 |  |  | 4 |
Consumer loans: |  |  |  |  |  |  |  |  |  |  |
Home equity and second mortgage | 382 |  |  | 382 |  |  | — |  |  | 390 |  |  | 12 |  |  | 10 |
Other | — |  |  | — |  |  | — |  |  | 1 |  |  | — |  |  | — |
Commercial business loans | 41 |  |  | 90 |  |  | — |  |  | 49 |  |  | — |  |  | — |
Subtotal | 3,764 |  |  | 3,857 |  |  | — |  |  | 4,102 |  |  | 213 |  |  | 172 |
With an allowance recorded: |  |  |  |  |  |  |  |  |  |  |
Consumer loans: |  |  |  |  |  |  |  |  |  |  |
Commercial business loans | 245 |  |  | 245 |  |  | 123 |  |  | 247 |  |  | — |  |  | — |
Subtotal | 245 |  |  | 245 |  |  | 123 |  |  | 247 |  |  | — |  |  | — |
Total: |  |  |  |  |  |  |  |  |  |  |
Mortgage loans: |  |  |  |  |  |  |  |  |  |  |
One- to four-family | 368 |  |  | 412 |  |  | — |  |  | 378 |  |  | 29 |  |  | 29 |
Commercial | 2,973 |  |  | 2,973 |  |  | — |  |  | 2,987 |  |  | 167 |  |  | 129 |
Land | — |  |  | — |  |  | — |  |  | 297 |  |  | 5 |  |  | 4 |
Consumer loans: |  |  |  |  |  |  |  |  |  |  |
Home equity and second mortgage | 382 |  |  | 382 |  |  | — |  |  | 390 |  |  | 12 |  |  | 10 |
Other | — |  |  | — |  |  | — |  |  | 1 |  |  | — |  |  | — |
Commercial business loans | 286 |  |  | 335 |  |  | 123 |  |  | 296 |  |  | — |  |  | — |
Total | $ | 4,009 |  |  | $ | 4,102 |  |  | $ | 123 |  |  | $ | 4,349 |  |  | $ | 213 |  |  | $ | 172 |
The following table is a summary of information related to impaired loans by portfolio segment as of and for the year ended September 30, 2022 (dollars in thousands):
| September 30, 2022 |  | For the Year Ended September 30, 2022
| 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 | $ | 388 |  |  | $ | 432 |  |  | $ | — |  |  | $ | 470 |  |  | $ | 31 |  |  | $ | 31 |
Commercial | 2,988 |  |  | 2,988 |  |  | — |  |  | 3,041 |  |  | 152 |  |  | 123 |
Land | 450 |  |  | 450 |  |  | — |  |  | 492 |  |  | — |  |  | — |
Consumer loans: |  |  |  |  |  |  |  |  |  |  |
Home equity and second mortgage | 394 |  |  | 394 |  |  | — |  |  | 436 |  |  | 6 |  |  | 5 |
Other | 3 |  |  | 3 |  |  | — |  |  | 7 |  |  | — |  |  | — |
Commercial business loans | 59 |  |  | 108 |  |  | — |  |  | 121 |  |  | — |  |  | — |
Subtotal | 4,282 |  |  | 4,375 |  |  | — |  |  | 4,567 |  |  | 189 |  |  | 159 |
With an allowance recorded: |  |  |  |  |  |  |  |  |  |  |
Consumer loans: |  |  |  |  |  |  |  |  |  |  |
Home equity and second mortgage | — |  |  | — |  |  | — |  |  | 145 |  |  | — |  |  | — |
Commercial business loans | 250 |  |  | 250 |  |  | 127 |  |  | 268 |  |  | — |  |  | — |
Subtotal | 250 |  |  | 250 |  |  | 127 |  |  | 413 |  |  | — |  |  | — |
Total: |  |  |  |  |  |  |  |  |  |  |
Mortgage loans: |  |  |  |  |  |  |  |  |  |  |
One- to four-family | 388 |  |  | 432 |  |  | — |  |  | 470 |  |  | 31 |  |  | 31 |
Commercial | 2,988 |  |  | 2,988 |  |  | — |  |  | 3,041 |  |  | 152 |  |  | 123 |
Land | 450 |  |  | 450 |  |  | — |  |  | 492 |  |  | — |  |  | — |
Consumer loans: |  |  |  |  |  |  |  |  |  |  |
Home equity and second mortgage | 394 |  |  | 394 |  |  | — |  |  | 581 |  |  | 6 |  |  | 5 |
Other | 3 |  |  | 3 |  |  | — |  |  | 7 |  |  | — |  |  | — |
Commercial business loans | 309 |  |  | 358 |  |  | 127 |  |  | 389 |  |  | — |  |  | — |
Total | $ | 4,532 |  |  | $ | 4,625 |  |  | $ | 127 |  |  | $ | 4,980 |  |  | $ | 189 |  |  | $ | 159 |
The following table is a summary of information related to impaired loans by portfolio segment as of and for the year ended September 30, 2021 (dollars in thousands):
| September 30, 2021 |  | For the Year Ended September 30, 2021
| 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 | $ | 407 |  |  | $ | 450 |  |  | $ | — |  |  | $ | 655 |  |  | $ | 58 |  |  | $ | 52 |
Commercial | 3,143 |  |  | 3,143 |  |  | — |  |  | 3,039 |  |  | 159 |  |  | 127 |
Land | 321 |  |  | 321 |  |  | — |  |  | 292 |  |  | 2 |  |  | 2 |
Consumer loans: |  |  |  |  |  |  |  |  |  |  |
Home equity and second mortgage | 516 |  |  | 516 |  |  | — |  |  | 552 |  |  | 1 |  |  | 1 |
Other | 17 |  |  | 17 |  |  | — |  |  | 12 |  |  | — |  |  | — |
Commercial business loans | 164 |  |  | 168 |  |  | — |  |  | 200 |  |  | — |  |  | — |
Subtotal | 4,568 |  |  | 4,615 |  |  | — |  |  | 4,750 |  |  | 220 |  |  | 182 |
With an allowance recorded: |  |  |  |  |  |  |  |  |  |  |
Mortgage loans: |  |  |  |  |  |  |  |  |  |  |
One- to four-family | — |  |  | — |  |  | — |  |  | 97 |  |  | — |  |  | — |
Land | 362 |  |  | 362 |  |  | 76 |  |  | 72 |  |  | — |  |  | — |
Commercial business loans | 294 |  |  | 294 |  |  | 171 |  |  | 285 |  |  | — |  |  | — |
Subtotal | 656 |  |  | 656 |  |  | 247 |  |  | 454 |  |  | — |  |  | — |
Total: |  |  |  |  |  |  |  |  |  |  |
Mortgage loans: |  |  |  |  |  |  |  |  |  |  |
One- to four-family | 407 |  |  | 450 |  |  | — |  |  | 752 |  |  | 58 |  |  | 52 |
Commercial | 3,143 |  |  | 3,143 |  |  | — |  |  | 3,039 |  |  | 159 |  |  | 127 |
Land | 683 |  |  | 683 |  |  | 76 |  |  | 364 |  |  | 2 |  |  | 2 |
Consumer loans: |  |  |  |  |  |  |  |  |  |  |
Home equity and second mortgage | 516 |  |  | 516 |  |  | — |  |  | 552 |  |  | 1 |  |  | 1 |
Other | 17 |  |  | 17 |  |  | — |  |  | 12 |  |  | — |  |  | — |
Commercial business loans | 458 |  |  | 462 |  |  | 171 |  |  | 485 |  |  | — |  |  | — |
Total | $ | 5,224 |  |  | $ | 5,271 |  |  | $ | 247 |  |  | $ | 5,204 |  |  | $ | 220 |  |  | $ | 182 |
Schedule Of COVID Loan Modifications |
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, 2023 and 2022 (dollars in thousands):
| 2023
| Accruing |  | Non-Accrual |  | Total
Mortgage loans: |  |  |  |  |
Commercial | $ | 2,290 |  |  | $ | — |  |  | $ | 2,290 |
Consumer loans: |  |  |  |  |
Home equity and second mortgage | 205 |  |  | — |  |  | 205 |
Total | $ | 2,495 |  |  | $ | — |  |  | $ | 2,495 |
| 2022
| Accruing |  | Non-Accrual |  | Total
Mortgage loans: |  |  |  |  |
Commercial | $ | 2,330 |  |  | $ | — |  |  | $ | 2,330 |
Land | — |  |  | 88 |  |  | 88 |
Consumer loans: |  |  |  |  |
Home equity and second mortgage | 142 |  |  | 55 |  |  | 197 |
Total | $ | 2,472 |  |  | $ | 143 |  |  | $ | 2,615 |
Troubled Debt Restructurings on Financing Receivables | The following table sets forth information with respect to the Company's TDRs, by portfolio segment, added during the year ended September 30, 2022:
2022 | 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 |  | $ | 136 |  |  | $ | 145 |  |  | $ | 142 |
Total | 1 |  | $ | 136 |  |  | $ | 145 |  |  | $ | 142 |
(1) Modification resulted in an extension of maturity and deferral of accrued interest. |  |

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