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Loans Receivable And Allowance For Loan Losses (Tables) | 3 Months Ended
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Dec. 31, 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 December 31, 2023 and September 30, 2023 (dollars in thousands):
| December 31, 2023 |  | September 30, 2023 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| Amount |  | Percent |  | Amount |  | Percent |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Mortgage loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
One- to four-family (1) | $ | 263,122 |  |  | 18.0 | % |  | $ | 253,227 |  |  | 17.8 | % |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Multi-family | 147,321 |  |  | 10.1 |  |  | 127,176 |  |  | 8.9 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial | 579,038 |  |  | 39.6 |  |  | 568,265 |  |  | 39.8 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Construction - custom and owner/builder | 134,878 |  |  | 9.2 |  |  | 129,699 |  |  | 9.1 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Construction - speculative one- to four-family | 17,609 |  |  | 1.2 |  |  | 17,099 |  |  | 1.2 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Construction - commercial | 36,702 |  |  | 2.5 |  |  | 51,064 |  |  | 3.6 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Construction - multi-family | 57,019 |  |  | 3.9 |  |  | 57,140 |  |  | 4.0 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Construction - land development | 18,878 |  |  | 1.3 |  |  | 18,841 |  |  | 1.3 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Land | 28,697 |  |  | 2.0 |  |  | 26,726 |  |  | 1.9 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Total mortgage loans | 1,283,264 |  |  | 87.8 |  |  | 1,249,237 |  |  | 87.6 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Consumer loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Home equity and second mortgage | 39,403 |  |  | 2.7 |  |  | 38,281 |  |  | 2.7 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Other | 2,926 |  |  | 0.2 |  |  | 2,772 |  |  | 0.2 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Total consumer loans | 42,329 |  |  | 2.9 |  |  | 41,053 |  |  | 2.9 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial business | 136,942 |  |  | 9.3 |  |  | 135,802 |  |  | 9.5 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
U.S. Small Business Administration ("SBA") Paycheck Protection Program ("PPP") loans | 423 |  |  | — |  |  | 466 |  |  | — |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Total commercial loans | 137,365 |  |  | 9.3 |  |  | 136,268 |  |  | 9.5 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Total loans receivable | 1,462,958 |  |  | 100.0 | % |  | 1,426,558 |  |  | 100.0 | % |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Less: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Undisbursed portion of construction loans in process (LIP") | 104,683 |  |  |  |  | 103,194 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Deferred loan origination fees, net | 5,337 |  |  |  |  | 5,242 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
ACL | 16,655 |  |  |  |  | 15,817 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Subtotal | 126,675 |  |  |  |  | 124,253 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Loans receivable, net | $ | 1,336,283 |  |  |  |  | $ | 1,302,305 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
_____________________________ |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
(1) Does not include one- to four-family loans held for sale totaling $1,425 and $400 at December 31, 2023 and September 30, 2023, respectively. |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Financing Receivable Gross Charge Offs and Credit Quality Indicators | The following table sets forth the Company's loan portfolio at December 31, 2023 by risk attribute and year of origination as well as current period gross charge-offs (dollars in thousands): The following tables present an analysis of loans by credit quality indicator and portfolio segment at September 30, 2023 (dollars in thousands):
| Loan Grades |  |
September 30, 2023 | 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 |
Schedule of Allowance for Loan Losses | The following tables set forth information for the three months ended December 31, 2023 and 2022 regarding activity in the ACL by portfolio segment (dollars in thousands):
| Three Months Ended December 31, 2023
| Beginning Allowance |  | Impact of Adopting CECL (ASU 2016-13) |  | Provision for (Recapture of) Credit Losses |  | Charge- offs |  | Recoveries |  | Ending Allowance
Mortgage loans: |  |  |  |  |  |  |  |  |  |  |
One- to four-family | $ | 2,417 |  |  | $ | (408) |  |  | $ | 87 |  |  | $ | — |  |  | $ | — |  |  | $ | 2,096 |
Multi-family | 1,156 |  |  | (120) |  |  | 164 |  |  | — |  |  | — |  |  | 1,200 |
Commercial | 7,209 |  |  | (494) |  |  | 107 |  |  | — |  |  | — |  |  | 6,822 |
Construction – custom and owner/builder | 750 |  |  | 542 |  |  | (58) |  |  | — |  |  | — |  |  | 1,234 |
Construction – speculative one- to four-family | 148 |  |  | (16) |  |  | — |  |  | — |  |  | — |  |  | 132 |
Construction – commercial | 316 |  |  | 176 |  |  | (62) |  |  | — |  |  | — |  |  | 430 |
Construction – multi-family | 602 |  |  | 204 |  |  | (71) |  |  | — |  |  | — |  |  | 735 |
Construction – land development | 274 |  |  | 25 |  |  | (1) |  |  | — |  |  | — |  |  | 298 |
Land | 406 |  |  | 318 |  |  | 33 |  |  | — |  |  | — |  |  | 757 |
Consumer loans: |  |  |  |  |  |  |  |  |  |  |
Home equity and second mortgage | 519 |  |  | (243) |  |  | 10 |  |  | — |  |  | — |  |  | 286 |
Other | 53 |  |  | (7) |  |  | 2 |  |  | (2) |  |  | — |  |  | 46 |
Commercial business loans | 1,967 |  |  | 484 |  |  | 168 |  |  | — |  |  | — |  |  | 2,619 |
Total | $ | 15,817 |  |  | $ | 461 |  |  | $ | 379 |  |  | $ | (2) |  |  | $ | — |  |  | $ | 16,655 |
| Three Months Ended December 31, 2022
| Beginning Allowance |  | Provision for (Recapture of) Loan Losses |  | Charge- offs |  | Recoveries |  | Ending Allowance
Mortgage loans: |  |  |  |  |  |  |  |  |
One- to four-family | $ | 1,658 |  |  | $ | 230 |  |  | $ | — |  |  | $ | — |  |  | $ | 1,888 |
Multi-family | 855 |  |  | 16 |  |  | — |  |  | — |  |  | 871
Commercial | 6,682 |  |  | 112 |  |  | — |  |  | — |  |  | 6,794
Construction – custom and owner/builder | 675 |  |  | (2) |  |  | — |  |  | — |  |  | 673
Construction – speculative one- to four-family | 130 |  |  | (5) |  |  | — |  |  | — |  |  | 125
Construction – commercial | 343 |  |  | (20) |  |  | — |  |  | — |  |  | 323
Construction – multi-family | 447 |  |  | 130 |  |  | — |  |  | — |  |  | 577 |
Construction – land development | 233 |  |  | (11) |  |  | — |  |  | — |  |  | 222 |
Land | 397 |  |  | (14) |  |  | — |  |  | — |  |  | 383
Consumer loans: |  |  |  |  |  |  |  |  |
Home equity and second mortgage | 440 |  |  | 53 |  |  | — |  |  | — |  |  | 493
Other | 42 |  |  | 4 |  |  | — |  |  | 1 |  |  | 47
Commercial business loans | 1,801 |  |  | 32 |  |  | — |  |  | — |  |  | 1,833
Total | $ | 13,703 |  |  | $ | 525 |  |  | $ | — |  |  | $ | 1 |  |  | $ | 14,229 |
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 allowance for loan losses by portfolio segment at September 30, 2023 prior to the adoption of ASU 2016-13 (dollars in thousands):
| Allowance for Credit Losses |  | Recorded Investment in Loans
| Individually Evaluated for Impairment |  | Collectively Evaluated for Impairment |  | Total |  | Individually Evaluated for Impairment |  | Collectively Evaluated for Impairment |  | Total
September 30, 2023 |  |  |  |  |  |  |  |  |  |  |
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 |
Past Due Status of Loans Receivable | The following tables present an analysis of loans by aging category and portfolio segment at December 31, 2023 and 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
December 31, 2023 |  |  |  |  |  |  |  |  |  |  |  |  |
Mortgage loans: |  |  |  |  |  |  |  |  |  |  |  |  |
One- to four-family | $ | — |  |  | $ | — |  |  | $ | 602 |  |  | $ | — |  |  | $ | 602 |  |  | $ | 262,520 |  |  | $ | 263,122 |
Multi-family | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 147,321 |  |  | 147,321 |
Commercial | — |  |  | — |  |  | 683 |  |  | — |  |  | 683 |  |  | 578,355 |  |  | 579,038 |
Construction – custom and owner/builder | — |  |  | — |  |  | 150 |  |  | — |  |  | 150 |  |  | 69,961 |  |  | 70,111 |
Construction – speculative one- to four-family | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 9,403 |  |  | 9,403 |
Construction – commercial | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 22,793 |  |  | 22,793 |
Construction – multi-family | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 41,465 |  |  | 41,465 |
Construction – land development | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 16,631 |  |  | 16,631 |
Land | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 28,697 |  |  | 28,697 |
Consumer loans: |  |  |  |  |  |  |  |  |  |  |  |  |
Home equity and second mortgage | 66 |  |  | — |  |  | 171 |  |  | — |  |  | 237 |  |  | 39,166 |  |  | 39,403 |
Other | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 2,926 |  |  | 2,926 |
Commercial business loans | — |  |  | 171 |  |  | 1,760 |  |  | — |  |  | 1,931 |  |  | 135,011 |  |  | 136,942 |
SBA PPP loans | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 423 |  |  | 423 |
Total | $ | 66 |  |  | $ | 171 |  |  | $ | 3,366 |  |  | $ | — |  |  | $ | 3,603 |  |  | $ | 1,354,672 |  |  | $ | 1,358,275 |
(1) Includes non-accrual loans past due 90 days or more and other loans classified as non-accrual.
| 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
September 30, 2023 |  |  |  |  |  |  |  |  |  |  |  |  |
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.
Impaired Loans Receivable | The following table is a summary of the amortized cost of collateral dependent non-accrual loans as of December 31, 2023 (in thousands):
| Recorded Investment |  | Related ACL
Mortgage loans: |  |  |
One- to four-family | $ | 602 |  |  | $ | — |
Commercial | 683 |  |  | — |
Construction - custom & owner/builder | 150 |  |  | — |
Consumer loans: |  |  |
Home equity & second mortgage | 171 |  |  | — |
Commercial business loans | 1,760 |  |  | 319 |
Total | $ | 3,366 |  |  | $ | 319 |
The following table is a summary of information related to impaired loans by portfolio segment prior to the adoption of CECL as of September 30, 2023 and for the year 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 | $ | 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: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
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 |
______________________________________________ (1)For the year ended September 30, 2023.
| Recorded Investment |  | Unpaid Principal Balance (Loan Balance Plus Charge Off) |  | Related Allowance |  | 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 | $ | 383 |  |  | $ | 427 |  |  | $ | — |  |  | $ | 386 |  |  | $ | 7 |  |  | $ | 7 |
Commercial | 2,980 |  |  | 2,980 |  |  | — |  |  | 2,984 |  |  | 33 |  |  | 42 |
Land | 425 |  |  | 425 |  |  | — |  |  | 438 |  |  | — |  |  | — |
Consumer loans: |  |  |  |  |  |  |  |  |  |  |
Home equity and second mortgage | 405 |  |  | 405 |  |  | — |  |  | 400 |  |  | 2 |  |  | 3 |
Other | 2 |  |  | 2 |  |  | — |  |  | 3 |  |  | — |  |  | — |
Commercial business loans | 55 |  |  | 103 |  |  | — |  |  | 57 |  |  | — |  |  | — |
Subtotal | 4,250 |  |  | 4,342 |  |  | — |  |  | 4,268 |  |  | 42 |  |  | 52 |
With an allowance recorded: |  |  |  |  |  |  |  |  |  |  |
Commercial business loans | 249 |  |  | 249 |  |  | 127 |  |  | 249 |  |  | — |  |  | — |
Subtotal | 249 |  |  | 249 |  |  | 127 |  |  | 249 |  |  | — |  |  | — |
Total |  |  |  |  |  |  |  |  |  |  |
Mortgage loans: |  |  |  |  |  |  |  |  |  |  |
One- to four-family | 383 |  |  | 427 |  |  | — |  |  | 386 |  |  | 7 |  |  | 7 |
Commercial | 2,980 |  |  | 2,980 |  |  | — |  |  | 2,984 |  |  | 33 |  |  | 42 |
Land | 425 |  |  | 425 |  |  | — |  |  | 438 |  |  | — |  |  | — |
Consumer loans: |  |  |  |  |  |  |  |  |  |  |
Home equity and second mortgage | 405 |  |  | 405 |  |  | — |  |  | 400 |  |  | 2 |  |  | 3 |
Other | 2 |  |  | 2 |  |  | — |  |  | 3 |  |  | — |  |  | — |
Commercial business loans | 304 |  |  | 352 |  |  | 127 |  |  | 306 |  |  | — |  |  | — |
Total | $ | 4,499 |  |  | $ | 4,591 |  |  | $ | 127 |  |  | $ | 4,517 |  |  | $ | 42 |  |  | $ | 52 |
_____________________________________________ (1) For the three months ended December 31, 2022.

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