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Loans Receivable And Allowance For Loan Losses (Tables)

9 Months Ended

Jun. 30, 2024

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 June 30, 2024 and September 30, 2023 (dollars in thousands):

			June 30, 2024												September 30, 2023
			Amount						Percent						Amount						Percent
Mortgage loans:
One- to four-family (1)			$	288,611					19.2		%				$	253,227					17.8		%
Multi-family			177,950						11.8						127,176						8.9
Commercial			597,865						39.7						568,265						39.8
Construction - custom and owner/builder			128,222						8.5						129,699						9.1
Construction - speculative one- to four-family			11,441						0.8						17,099						1.2
Construction - commercial			32,130						2.1						51,064						3.6
Construction - multi-family			35,631						2.4						57,140						4.0
Construction - land development			19,104						1.3						18,841						1.3
Land			32,384						2.1						26,726						1.9
Total mortgage loans			1,323,338						87.9						1,249,237						87.6
Consumer loans:
Home equity and second mortgage			43,679						2.9						38,281						2.7
Other			3,121						0.2						2,772						0.2
Total consumer loans			46,800						3.1						41,053						2.9
Commercial loans:
Commercial business			136,213						9.0						135,802						9.5
U.S. Small Business Administration ("SBA") Paycheck Protection Program ("PPP") loans			314						—						466						—
Total commercial loans			136,527						9.0						136,268						9.5
Total loans receivable			1,506,665						100.0		%				1,426,558						100.0		%
Less:
Undisbursed portion of construction loans in process ("LIP")			87,196												103,194
Deferred loan origination fees, net			5,404												5,242
ACL			17,046												15,817
Subtotal			109,646												124,253
Loans receivable, net			$	1,397,019											$	1,302,305
_____________________________
(1) Does not include one- to four-family loans held for sale totaling $1.80 million and $400,000 at June 30, 2024 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 June 30, 2024 by risk attribute and year of origination as well as current period gross charge-offs (dollars in thousands):

						Term Loans Amortized Cost Basis by Origination Fiscal Year
Type						2024						2023						2022						2021						2020						Prior						Revolving Loans						Total Loans Receivable
One-to four-family
Risk Rating
Pass						$	7,097					$	54,350					$	116,235					$	49,399					$	19,427					$	40,249					$	—					$	286,757
Watch						—						1,800						—						—						—						—						—						1,800
Substandard						—						—						—						—						—						54						—						54
Total one- to four-family						$	7,097					$	56,150					$	116,235					$	49,399					$	19,427					$	40,303					$	—					$	288,611
Multi-family
Risk Rating
Pass						$	13,134					$	19,474					$	39,836					$	33,292					$	27,002					$	44,042					$	1,170					$	177,950
Total multi-family						$	13,134					$	19,474					$	39,836					$	33,292					$	27,002					$	44,042					$	1,170					$	177,950
Commercial real estate
Risk Rating
Pass						$	21,105					$	64,307					$	128,334					$	91,470					$	57,322					$	197,318					$	12,637					$	572,493
Watch						—						—						—						—						4,226						10,747						—						14,973
Special Mention						—						—						—						—						—						4,401						—						4,401
Substandard						—						—						—						—						—						5,998						—						5,998
Total commercial real estate						$	21,105					$	64,307					$	128,334					$	91,470					$	61,548					$	218,464					$	12,637					$	597,865

						Term Loans Amortized Cost Basis by Origination Fiscal Year
Type						2024						2023						2022						2021						2020						Prior						Revolving Loans						Total Loans Receivable
Construction-custom & owner/builder
Risk Rating
Pass						$	21,701					$	42,271					$	3,937					$	—					$	—					$	—					$	—					$	67,909
Watch						—						—						2,870						2,726						432						436						—						6,464
Substandard						—						—						—						152						—						—						—						152
Total construction						$	21,701					$	42,271					$	6,807					$	2,878					$	432					$	436					$	—					$	74,525
Construction-speculative one-to four-family
Risk Rating
Pass						$	3,468					$	2,747					$	—					$	518					$	—					$	—					$	—					$	6,733
Total construction						$	3,468					$	2,747					$	—					$	518					$	—					$	—					$	—					$	6,733
Construction-commercial
Risk Rating
Pass						$	991					$	16,914					$	1,045					$	1,293					$	—					$	—					$	—					$	20,243
Watch						—						968						—						—						—						—						—						968
Total construction						$	991					$	17,882					$	1,045					$	1,293					$	—					$	—					$	—					$	21,211
Construction-multi-family
Risk Rating
Pass						$	2,033					$	18,249					$	—					$	—					$	—					$	—					$	—					$	20,282
Total construction						$	2,033					$	18,249					$	—					$	—					$	—					$	—					$	—					$	20,282
Construction-land development
Risk Rating
Pass						$	1,903					$	2,760					$	11,918					$	—					$	—					$	—					$	—					$	16,581
Total construction						$	1,903					$	2,760					$	11,918					$	—					$	—					$	—					$	—					$	16,581
Land
Risk Rating
Pass						$	10,272					$	5,740					$	8,573					$	4,085					$	768					$	2,045					$	415					$	31,898
Watch						—						—						—						—						—						486						—						486
Total land						$	10,272					$	5,740					$	8,573					$	4,085					$	768					$	2,531					$	415					$	32,384
Home equity
Risk Rating
Pass						$	3,434					$	4,873					$	2,017					$	315					$	674					$	2,297					$	29,338					$	42,948
Watch						—						—						—						—						33						—						—						33
Substandard						—						—						—						—						—						83						615						698
Total home equity						$	3,434					$	4,873					$	2,017					$	315					$	707					$	2,380					$	29,953					$	43,679
Other consumer
Risk Rating
Pass						$	1,657					$	459					$	247					$	60					$	14					$	543					$	84					$	3,064
Watch						—						—						—						—						—						57						—						57
Total other consumer						$	1,657					$	459					$	247					$	60					$	14					$	600					$	84					$	3,121
Current period gross write-offs						$	5					$	1					$	—					$	—					$	—					$	—					$	2					$	8

						Term Loans Amortized Cost Basis by Origination Fiscal Year
Type						2024						2023						2022						2021						2020						Prior						Revolving Loans						Total Loans Receivable
Commercial business
Risk Rating
Pass						$	12,815					$	20,696					$	37,436					$	9,431					$	8,637					$	5,159					$	39,404					$	133,578
Watch						—						—						210						43						272						10						180						715
Substandard						—						1,186						—						—						—						532						—						1,718
Doubtful						—						202						—						—						—						—						—						202
Total commercial business						$	12,815					$	22,084					$	37,646					$	9,474					$	8,909					$	5,701					$	39,584					$	136,213
Current period gross write-offs						$	—					$	79					$	—					$	—					$	—					$	—					$	—					$	79
SBA PPP
Risk Rating
Pass						$	—					$	—					$	—					$	267					$	47					$	—					$	—					$	314
Total SBA PPP						$	—					$	—					$	—					$	267					$	47					$	—					$	—					$	314
Total loans receivable, gross (net of construction LIP)
Risk Rating
Pass						$	99,610					$	252,840					$	349,578					$	190,130					$	113,891					$	291,653					$	83,048					$	1,380,750
Watch						—						2,768						3,080						2,769						4,963						11,736						180						25,496
Special Mention						—						—						—						—						—						4,401						—						4,401
Substandard						—						1,186						—						152						—						6,667						615						8,620
Doubtful						—						202						—						—						—						—						—						202
Total loans receivable						$	99,610					$	256,996					$	352,658					$	193,051					$	118,854					$	314,457					$	83,843					$	1,419,469
Current period gross charge-off						$	5					$	80					$	—					$	—					$	—					$	—					$	2					$	87

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 and nine months ended June 30, 2024 and 2023 regarding activity in the ACL by portfolio segment (dollars in thousands):

			Three Months Ended June 30, 2024
			Beginning Allowance												Provision for (Recapture of) Credit Losses						Charge- offs						Recoveries						Ending Allowance
Mortgage loans:
One- to four-family			$	2,185											$	49					$	—					$	43					$	2,277
Multi-family			1,358												84						—						—						1,442
Commercial			6,954												241						—						—						7,195
Construction – custom and owner/builder			1,215												76						—						—						1,291
Construction – speculative one- to four-family			142												(47)						—						—						95
Construction – commercial			451												(58)						—						—						393
Construction – multi-family			478												(121)						—						—						357
Construction – land development			255												35						—						—						290
Land			840												(12)						—						—						828
Consumer loans:
Home equity and second mortgage			305												9						—						—						314
Other			45												2						(2)						—						45
Commercial business loans			2,590												6						(79)						2						2,519
Total			$	16,818											$	264					$	(81)					$	45					$	17,046

			Nine Months Ended June 30, 2024
			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)					$	225					$	—					$	43					$	2,277
Multi-family			1,156						(120)						406						—						—						1,442
Commercial			7,209						(494)						480						—						—						7,195
Construction – custom and owner/builder			750						542						(1)						—						—						1,291
Construction – speculative one- to four-family			148						(16)						(37)						—						—						95
Construction – commercial			316						176						(99)						—						—						393
Construction – multi-family			602						204						(449)						—						—						357
Construction – land development			274						25						(9)						—						—						290
Land			406						318						104						—						—						828
Consumer loans:
Home equity and second mortgage			519						(243)						38						—						—						314
Other			53						(7)						7						(8)						—						45
Commercial business loans			1,967						484						145						(79)						2						2,519
Total			$	15,817					$	461					$	810					$	(87)					$	45					$	17,046

			Three Months Ended June 30, 2023
			Beginning Allowance						Provision for (Recapture of) Loan Losses						Charge- offs						Recoveries						Ending Allowance
Mortgage loans:
One- to four-family			$	2,052					$	126					$	—					$	—					$	2,178
Multi-family			938						74						—						—						1,012
Commercial			6,904						125						—						—						7,029
Construction – custom and owner/builder			726						73						—						—						799
Construction – speculative one- to four-family			121						(11)						—						—						110
Construction – commercial			267						24						—						—						291
Construction – multi-family			662						30						—						—						692
Construction – land development			245						(12)						—						—						233
Land			363						26						—						—						389
Consumer loans:
Home equity and second mortgage			507						35						—						—						542
Other			47						5						(1)						—						51
Commercial business loans			1,866						115						—						—						1,981
Total			$	14,698					$	610					$	(1)					$	—					$	15,307

			Nine Months Ended June 30, 2023
			Beginning Allowance						Provision for (Recapture of) Loan Losses						Charge- offs						Recoveries						Ending Allowance
Mortgage loans:
One-to four-family			$	1,658					$	520					$	—					$	—					$	2,178
Multi-family			855						157						—						—						1,012
Commercial			6,682						347						—						—						7,029
Construction – custom and owner/builder			675						124						—						—						799
Construction – speculative one- to four-family			130						(20)						—						—						110
Construction – commercial			343						(52)						—						—						291
Construction – multi-family			447						245						—						—						692
Construction – land development			233						—						—						—						233
Land			397						(8)						—						—						389
Consumer loans:
Home equity and second mortgage			440						102						—						—						542
Other			42						11						(2)						—						51
Commercial business loans			1,801						184						(5)						1						1,981
Total			$	13,703					$	1,610					$	(7)					$	1					$	15,307

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 Loan 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 June 30, 2024 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
June 30, 2024
Mortgage loans:
One- to four-family			$	—					$	—					$	135					$	—					$	135					$	288,476					$	288,611
Multi-family			—						—						—						—						—						177,950						177,950
Commercial			—						—						1,310						—						1,310						596,555						597,865
Construction – custom and owner/builder			—						—						152						—						152						74,373						74,525
Construction – speculative one- to four-family			—						—						—						—						—						6,733						6,733
Construction – commercial			—						—						—						—						—						21,211						21,211
Construction – multi-family			—						—						—						—						—						20,282						20,282
Construction – land development			—						—						—						—						—						16,581						16,581
Land			—						—						—						—						—						32,384						32,384
Consumer loans:
Home equity and second mortgage			—						2						615						—						617						43,062						43,679
Other			—						—						—						—						—						3,121						3,121
Commercial business loans			50						62						1,908						—						2,020						134,193						136,213
SBA PPP loans			—						—						—						—						—						314						314
Total			$	50					$	64					$	4,120					$	—					$	4,234					$	1,415,235					$	1,419,469

(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 June 30, 2024 (in thousands):

			Recorded Investment						Related ACL
Mortgage loans:
One- to four-family			$	135					$	—
Commercial			1,310						—
Construction - custom and owner/builder			152						—
Consumer loans:
Home equity and second mortgage			615						—
Commercial business loans			1,908						243
Total			$	4,120					$	243

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:
Mortgage 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

______________________________________________

(1)For the year ended September 30, 2023.

The following table is a summary of information related to impaired loans by portfolio segment prior to the adoption of CECL as of June 30, 2023 and for three and nine months then ended (dollars in thousands):

			Recorded Investment						Unpaid Principal Balance (Loan Balance Plus Charge Off)						Related Allowance						Quarter to Date ("QTD") Average Recorded Investment (1)						Year to Date ("YTD") Average Recorded Investment (2)						QTD Interest Income Recognized (1)						YTD Interest Income Recognized (2)						QTD Cash Basis Interest Income Recognized (1)						YTD Cash Basis Interest Income Recognized (2)
With no related allowance recorded:
Mortgage loans:
One- to four-family			$	373					$	417					$	—					$	376					$	381					$	7					$	21					$	7					$	21
Commercial			2,988						2,988						—						2,894						2,939						40						121						31						94
Land			150						150						—						305						371						2						4						1						3
Consumer loans:
Home equity and second mortgage			390						390						—						488						444						3						9						2						7
Other			—						48						—						1						2						—						—						—						—
Commercial business loans			44						44						—						46						51						—						—						—						—
Subtotal			3,945						4,037						—						4,110						4,188						52						155						41						125
With an allowance recorded:
Commercial business loans			245						245						123						247						247						—						—						—						—
Subtotal			245						245						123						247						247						—						—						—						—
Total:
Mortgage loans:
One- to four-family			373						417						—						376						381						7						21						7						21
Commercial			2,988						2,988						—						2,894						2,939						40						121						31						94
Land			150						150						—						305						371						2						4						1						3
Consumer loans:
Home equity and second mortgage			390						390						—						488						444						3						9						2						7
Other			—						48						—						1						2						—						—						—						—
Commercial business loans			289						289						123						293						298						—						—						—						—
Total			$	4,190					$	4,282					$	123					$	4,357					$	4,435					$	52					$	155					$	41					$	125

_____________________________________________

(1) For the three months ended June 30, 2023.

(2) For the nine months ended June 30, 2023.

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