XML 32 R22.htm IDEA: XBRL DOCUMENT v3.19.2

Loans Receivable (Tables)

6 Months Ended

Jun. 30, 2019

Receivables [Abstract]

Loans receivable

Loans receivable are as follows:

	June 30, 2019				December 31, 2018
One-to-four family residential real estate	$	64,192			$	70,371
Multi-family mortgage	619,898				619,870
Nonresidential real estate	145,416				152,442
Construction and land	117				172
Commercial loans	153,709				187,406
Commercial leases	289,107				299,394
Consumer	1,861				1,539
	1,274,300				1,331,194
Net deferred loan origination costs	978				1,069
Allowance for loan losses	(7,824		)		(8,470		)
Loans, net	$	1,267,454			$	1,323,793

Loans Receivable Based On Impairment Method

The following tables present the balance in the allowance for loan losses and the loans receivable by portfolio segment and based on impairment method:

	Allowance for loan losses												Loan Balances
	Individually evaluated  for impairment				Collectively evaluated  for impairment				Total				Individually evaluated  for impairment				Collectively evaluated  for impairment				Total
June 30, 2019
One-to-four family residential real estate	$	—			$	563			$	563			$	2,420			$	61,772			$	64,192
Multi-family mortgage	—				3,988				3,988				637				619,261				619,898
Nonresidential real estate	—				1,195				1,195				2,083				143,333				145,416
Construction and land	—				3				3				—				117				117
Commercial loans	—				1,294				1,294				—				153,709				153,709
Commercial leases	—				750				750				—				289,107				289,107
Consumer	—				31				31				—				1,861				1,861
	$	—			$	7,824			$	7,824			$	5,140			$	1,269,160			1,274,300
Net deferred loan origination costs																					978
Allowance for loan losses																					(7,824		)
Loans, net																					$	1,267,454

The following tables present loans individually evaluated for impairment by class of loans:

																	Three months ended June 30, 2019								Six months ended June 30, 2019
	Loan Balance				Recorded Investment				Partial Charge-off				Allowance for Loan Losses Allocated				Average Investment in Impaired Loans				Interest Income Recognized				Average Investment in Impaired Loans				Interest Income Recognized
June 30, 2019
With no related allowance recorded:
One-to-four family residential real estate	$	2,818			$	2,227			$	564			$	—			$	2,263			$	12			$	2,238			$	26
One-to-four family residential real estate - non-owner occupied	221				169				56				—				101				—				77				1
Multi-family mortgage - Illinois	637				635				—				—				642				9				646				19
Nonresidential real estate	2,197				2,080				121				—				771				—				441				27
	$	5,873			$	5,111			$	741			$	—			$	3,777			$	21			$	3,402			$	73

																	Year ended December 31, 2018
	Loan Balance				Recorded Investment				Partial Charge-off				Allowance for Loan Losses Allocated				Average Investment in Impaired Loans				Interest Income Recognized
December 31, 2018
With no related allowance recorded:
One-to-four family residential real estate	$	2,751			$	2,155			$	575			$	—			$	3,274			$	41
One-to-four family residential real estate - non-owner occupied	86				46				43				—				95				—
Multi-family mortgage - Illinois	654				653				—				—				795				39
	3,491				2,854				$	618			—				4,164				80
With an allowance recorded - Nonresidential real estate	356				270				93				27				21				—
	$	3,847			$	3,124			$	711			$	27			$	4,185			$	80

Allowance for loan losses

ctivity in the allowance for loan losses is as follows:

	Three Months Ended June 30,								Six Months Ended June 30,
	2019				2018				2019				2018
Beginning balance	$	8,354			$	8,341			$	8,470			$	8,366
Loans charged off:
One-to-four family residential real estate	(50		)		(33		)		(73		)		(130		)
Multi-family mortgage	—				(35		)		—				(35		)
Nonresidential real estate	—				—				(28		)		—
Commercial loans	(4,443		)		(140		)		(4,443		)		(140		)
Consumer	(10		)		(1		)		(15		)		(1		)
	(4,503		)		(209		)		(4,559		)		(306		)
Recoveries:
One-to-four family residential real estate	6				6				23				105
Multi-family mortgage	8				10				16				18
Commercial loans	2				2				4				225
Commercial leases	—				5				—				5
Consumer	—				1				—				1
	16				24				43				354
Net (charge-offs) recoveries	(4,487		)		(185		)		(4,516		)		48
Provision for (recovery of) loan losses	3,957				23				3,870				(235		)
Ending balance	$	7,824			$	8,179			$	7,824			$	8,179

Schedule of Financing Receivables, Non Accrual Status

The following tables present the recorded investment in nonaccrual loans and loans past due over 90 days still on accrual by class of loans:

	Loan Balance				Recorded Investment				Loans Past Due Over 90 Days, Still Accruing
June 30, 2019
One-to-four family residential real estate	$	1,028			$	754			$	—
One-to-four family residential real estate – non-owner occupied	222				169				—
Nonresidential real estate	2,197				2,080				—
	$	3,447			$	3,003			$	—
December 31, 2018
One-to-four family residential real estate	$	2,167			$	1,162			$	—
One-to-four family residential real estate – non-owner occupied	270				78				—
Nonresidential real estate	356				270				—
	$	2,793			$	1,510			$	—

Past Due Financing Receivables

The following tables present the aging of the recorded investment of loans at June 30, 2019 by class of loans:

	30-59 Days Past Due				60-89 Days Past Due				90 Days or Greater Past Due				Total Past Due				Loans Not Past Due				Total
One-to-four family residential real estate loans	$	123			$	230			$	748			$	1,101			$	50,724			$	51,825
One-to-four family residential real estate loans – non-owner occupied	362				8				170				540				11,412				11,952
Multi-family mortgage - Illinois	—				—				—				—				264,086				264,086
Multi-family mortgage - Other	—				—				—				—				348,878				348,878
Nonresidential real estate	—				1,560				520				2,080				140,692				142,772
Construction and land	—				—				—				—				111				111
Commercial loans:
Regional commercial banking	—				—				—				—				29,568				29,568
Health care	—				—				—				—				80,022				80,022
Direct commercial lessor	—				—				—				—				44,620				44,620
Commercial leases:
Investment rated commercial leases	—				—				—				—				144,380				144,380
Other commercial leases	3,052				32				—				3,084				143,727				146,811
Consumer	3				1				—				4				1,872				1,876
	$	3,540			$	1,831			$	1,438			$	6,809			$	1,260,092			$	1,266,901

The following tables present the aging of the recorded investment of loans at December 31, 2018 by class of loans:

	30-59 Days Past Due				60-89 Days Past Due				90 Days or Greater Past Due				Total Past Due				Loans Not Past Due				Total
One-to-four family residential real estate loans	$	1,380			$	637			$	1,162			$	3,179			$	53,820			$	56,999
One-to-four family residential real estate loans – non-owner occupied	387				10				78				475				12,460				12,935
Multi-family mortgage - Illinois	458				—				—				458				275,283				275,741
Multi-family mortgage - Other	—				—				—				—				340,470				340,470
Nonresidential real estate	—				270				—				270				149,271				149,541
Construction and land	—				—				—				—				169				169
Commercial loans:
Regional commercial banking	—				—				—				—				39,712				39,712
Health care	—				—				—				—				85,418				85,418
Direct commercial lessor	—				—				—				—				62,719				62,719
Commercial leases:
Investment rated commercial leases	505				—				—				505				166,713				167,218
Other commercial leases	—				—				—				—				133,958				133,958
Consumer	40				4				—				44				1,508				1,552
	$	2,770			$	921			$	1,240			$	4,931			$	1,321,501			$	1,326,432

Troubled Debt Restructurings on Financing Receivables

The following table presents loans classified as TDRs:

	June 30, 2019				December 31, 2018
One-to-four family residential real estate - nonaccrual	$	17			$	17

Financing Receivable Credit Quality Indicators

As of June 30, 2019, the risk categories of loans by class of loans are as follows:

	Pass				Special Mention				Substandard				Nonaccrual				Total
One-to-four family residential real estate loans	$	50,853			$	111			$	451			$	750			$	52,165
One-to-four family residential real estate loans – non-owner occupied	11,791				31				36				169				12,027
Multi-family mortgage - Illinois	267,128				—				213				—				267,341
Multi-family mortgage - Other	352,557				—				—				—				352,557
Nonresidential real estate	143,240				—				93				2,083				145,416
Construction and land	117				—				—				—				117
Commercial loans:
Regional commercial banking	29,514				—				—				—				29,514
Health care	79,042				264				500				—				79,806
Direct commercial lessor	44,389				—				—				—				44,389
Commercial leases:
Investment rated commercial leases	142,543				605				—				—				143,148
Other commercial leases	143,839				2,120				—				—				145,959
Consumer	1,855				5				1				—				1,861
	$	1,266,868			$	3,136			$	1,294			$	3,002			$	1,274,300

As of December 31, 2018, the risk categories of loans by class of loans are as follows:

	Pass				Special Mention				Substandard				Nonaccrual				Total
One-to-four family residential real estate loans	$	55,353			$	495			$	328			$	993			$	57,169
One-to-four family residential real estate loans – non-owner occupied	12,911				—				37				254				13,202
Multi-family mortgage - Illinois	279,021				—				216				—				279,237
Multi-family mortgage - Other	340,633				—				—				—				340,633
Nonresidential real estate	151,793				281				98				270				152,442
Construction and land	172				—				—				—				172
Commercial loans:
Regional commercial banking	34,764				4,810				—				—				39,574
Health care	85,001				—				342				—				85,343
Direct commercial lessor	62,489				—				—				—				62,489
Commercial leases:
Investment rated commercial leases	165,508				701				—				—				166,209
Other commercial leases	133,185				—				—				—				133,185
Consumer	1,529				3				7				—				1,539
	$	1,322,359			$	6,290			$	1,028			$	1,517			$	1,331,194

X

- Definition

Loans receivable based on impairment method.

+ References

No definition available.

+ Details

Name:	bfin_LoansReceivableBasedOnImpairmentMethodTableTextBlock
Namespace Prefix:	bfin_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of financing receivables (examples of financing receivables include loans, trade accounts receivable and notes receivable) and activity in the allowance for credit losses account.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 11B
-URI http://asc.fasb.org/extlink&oid=84173941&loc=SL6953423-111524

+ Details

Name:	us-gaap_AllowanceForCreditLossesOnFinancingReceivablesTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of financing receivables by credit quality indicator. The credit quality indicator is a statistic about the credit quality of financing receivables. Examples include, but not limited to, consumer credit risk scores, credit-rating-agency ratings, an entity's internal credit risk grades, loan-to-value ratios, collateral, collection experience and other internal metrics.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 29
-URI http://asc.fasb.org/extlink&oid=84173941&loc=SL6953659-111524

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 55
-Paragraph 19
-URI http://asc.fasb.org/extlink&oid=82894031&loc=SL6953803-111525

+ Details

Name:	us-gaap_FinancingReceivableCreditQualityIndicatorsTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of financing receivables that are past due but not impaired, financing receivables that are 90 days past due and still accruing, and financing receivables on nonaccrual status.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 7A
-URI http://asc.fasb.org/extlink&oid=84173941&loc=SL6953401-111524

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 7
-URI http://asc.fasb.org/extlink&oid=84173941&loc=d3e5111-111524

+ Details

Name:	us-gaap_PastDueFinancingReceivablesTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	us-gaap_ReceivablesAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the various types of trade accounts and notes receivable and for each the gross carrying value, allowance, and net carrying value as of the balance sheet date. Presentation is categorized by current, noncurrent and unclassified receivables.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.3,4)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

+ Details

Name:	us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of nonaccrual and past due financing receivables (such as loans and trade receivables), including: (a) the recorded investment in loans and trade receivables, if applicable, on nonaccrual status as of each balance sheet date (b) the recorded investment in loans and trade receivables, if applicable, past due 90 days or more and still accruing.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 7
-URI http://asc.fasb.org/extlink&oid=84173941&loc=d3e5111-111524

+ Details

Name:	us-gaap_ScheduleOfFinancingReceivablesNonAccrualStatusTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of financing receivables and troubled debt restructurings.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 33
-URI http://asc.fasb.org/extlink&oid=84173941&loc=SL6953676-111524

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 34
-URI http://asc.fasb.org/extlink&oid=84173941&loc=SL6953682-111524

+ Details

Name:	us-gaap_TroubledDebtRestructuringsOnFinancingReceivablesTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration