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Loans Receivable (Notes) | 9 Months Ended
--- | ---
Sep. 30, 2019
Receivables [Abstract] |
Loans Receivable | Loans receivable are as follows:
| September 30, 2019 |  | December 31, 2018
One-to-four family residential real estate | $ | 60,757 |  |  | $ | 70,371 |
Multi-family mortgage | 577,656 |  |  | 619,870 |
Nonresidential real estate | 140,410 |  |  | 152,442 |
Construction and land | 88 |  |  | 172 |
Commercial loans | 163,846 |  |  | 187,406 |
Commercial leases | 275,800 |  |  | 299,394 |
Consumer | 2,052 |  |  | 1,539 |
| 1,220,609 |  |  | 1,331,194 |
Net deferred loan origination costs | 942 |  |  | 1,069 |
Allowance for loan losses | (7,603 | ) |  | (8,470 | )
Loans, net | $ | 1,213,948 |  |  | $ | 1,323,793 |
The following tables present the balance in the allowance for loan losses and 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
September 30, 2019 |  |  |  |  |  |  |  |  |  |  |
One-to-four family residential real estate | $ | — |  |  | $ | 580 |  |  | $ | 580 |  |  | $ | 2,416 |  |  | $ | 58,341 |  |  | $ | 60,757 |
Multi-family mortgage | — |  |  | 3,728 |  |  | 3,728 |  |  | 630 |  |  | 577,026 |  |  | 577,656 |
Nonresidential real estate | — |  |  | 1,217 |  |  | 1,217 |  |  | 282 |  |  | 140,128 |  |  | 140,410 |
Construction and land | — |  |  | 2 |  |  | 2 |  |  | — |  |  | 88 |  |  | 88 |
Commercial loans | — |  |  | 1,308 |  |  | 1,308 |  |  | — |  |  | 163,846 |  |  | 163,846 |
Commercial leases | — |  |  | 732 |  |  | 732 |  |  | — |  |  | 275,800 |  |  | 275,800 |
Consumer | — |  |  | 36 |  |  | 36 |  |  | — |  |  | 2,052 |  |  | 2,052 |
| $ | — |  |  | $ | 7,603 |  |  | $ | 7,603 |  |  | $ | 3,328 |  |  | $ | 1,217,281 |  |  | 1,220,609 |
Net deferred loan origination costs |  |  |  |  |  |  |  |  |  | 942 |
Allowance for loan losses |  |  |  |  |  |  |  |  |  | (7,603 | )
Loans, net |  |  |  |  |  |  |  |  |  |  | $ | 1,213,948 |
| Allowance for loan losses |  | Loan Balances
| Individually evaluated for impairment |  | Collectively evaluated for impairment |  | Total |  | Individually evaluated for impairment |  | Collectively evaluated for impairment |  | Total
December 31, 2018 |  |  |  |  |  |  |  |  |  |  |
One-to-four family residential real estate | $ | — |  |  | $ | 699 |  |  | $ | 699 |  |  | $ | 2,218 |  |  | $ | 68,153 |  |  | $ | 70,371 |
Multi-family mortgage | — |  |  | 3,991 |  |  | 3,991 |  |  | 653 |  |  | 619,217 |  |  | 619,870 |
Nonresidential real estate | 27 |  |  | 1,449 |  |  | 1,476 |  |  | 270 |  |  | 152,172 |  |  | 152,442 |
Construction and land | — |  |  | 4 |  |  | 4 |  |  | — |  |  | 172 |  |  | 172 |
Commercial loans | — |  |  | 1,517 |  |  | 1,517 |  |  | — |  |  | 187,406 |  |  | 187,406 |
Commercial leases | — |  |  | 755 |  |  | 755 |  |  | — |  |  | 299,394 |  |  | 299,394 |
Consumer | — |  |  | 28 |  |  | 28 |  |  | — |  |  | 1,539 |  |  | 1,539 |
| $ | 27 |  |  | $ | 8,443 |  |  | $ | 8,470 |  |  | $ | 3,141 |  |  | $ | 1,328,053 |  |  | 1,331,194 |
Net deferred loan origination costs |  |  |  |  |  |  |  |  |  | 1,069 |
Allowance for loan losses |  |  |  |  |  |  |  |  |  | (8,470 | )
Loans, net |  |  |  |  |  |  |  |  |  |  | $ | 1,323,793 |
Activity in the allowance for loan losses is as follows:
| Three Months Ended September 30, |  | Nine Months Ended September 30,
| 2019 |  | 2018 |  | 2019 |  | 2018
Beginning balance | $ | 7,824 |  |  | $ | 8,179 |  |  | $ | 8,470 |  |  | $ | 8,366 |
Loans charged off: |  |  |  |  |  |  |
One-to-four family residential real estate | (44 | ) |  | (84 | ) |  | (117 | ) |  | (214 | )
Multi-family mortgage | — |  |  | — |  |  | — |  |  | (35 | )
Nonresidential real estate | (55 | ) |  | — |  |  | (83 | ) |  | — |
Commercial loans | — |  |  | — |  |  | (4,443 | ) |  | (140 | )
Consumer | (5 | ) |  | (6 | ) |  | (20 | ) |  | (7 | )
| (104 | ) |  | (90 | ) |  | (4,663 | ) |  | (396 | )
Recoveries: |  |  |  |  |  |  |
One-to-four family residential real estate | 5 |  |  | 25 |  |  | 28 |  |  | 130 |
Multi-family mortgage | 8 |  |  | 8 |  |  | 24 |  |  | 26 |
Construction and land | — |  |  | 2 |  |  | — |  |  | 2 |
Commercial loans | 4 |  |  | 2 |  |  | 8 |  |  | 227 |
Commercial leases | — |  |  | — |  |  | — |  |  | 5 |
Consumer | — |  |  | — |  |  | — |  |  | 1 |
| 17 |  |  | 37 |  |  | 60 |  |  | 391 |
Net charge-offs | (87 | ) |  | (53 | ) |  | (4,603 | ) |  | (5 | )
Provision for (recovery of) loan losses | (134 | ) |  | (23 | ) |  | 3,736 |  |  | (258 | )
Ending balance | $ | 7,603 |  |  | $ | 8,103 |  |  | $ | 7,603 |  |  | $ | 8,103 |
Impaired loans Several of the following disclosures are presented by “recorded investment,” which the FASB defines as “the amount of the investment in a loan, which is not net of a valuation allowance, but which does reflect any direct write-down of the investment.” The following represents the components of recorded investment: Loan principal balance Less unapplied payments Plus negative unapplied balance Less escrow balance Plus negative escrow balance Plus unamortized net deferred loan costs Less unamortized net deferred loan fees Plus unamortized premium Less unamortized discount Less previous charge-offs Plus recorded accrued interest Less reserve for uncollected interest = Recorded investment The following tables present loans individually evaluated for impairment by class of loans:
|  |  |  |  |  |  |  |  | Three months ended September 30, 2019 |  | Nine months ended September 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
September 30, 2019 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
With no related allowance recorded: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
One-to-four family residential real estate | $ | 2,812 |  |  | $ | 2,280 |  |  | $ | 542 |  |  | $ | — |  |  | $ | 2,253 |  |  | $ | 12 |  |  | $ | 2,245 |  |  | $ | 40 |
One-to-four family residential real estate - non-owner occupied | 136 |  |  | 136 |  |  | — |  |  | — |  |  | 161 |  |  | — |  |  | 102 |  |  | 1 |
Multi-family mortgage - Illinois | 629 |  |  | 630 |  |  | — |  |  | — |  |  | 633 |  |  | 9 |  |  | 642 |  |  | 28 |
Nonresidential real estate | 280 |  |  | 282 |  |  | — |  |  | — |  |  | 1,447 |  |  | — |  |  | 679 |  |  | 1 |
| $ | 3,857 |  |  | $ | 3,328 |  |  | $ | 542 |  |  | $ | — |  |  | $ | 4,494 |  |  | $ | 21 |  |  | $ | 3,668 |  |  | $ | 70 |
|  |  |  |  |  |  |  |  | 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 |
Nonaccrual Loans 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
September 30, 2019 |  |  |  |  |
One-to-four family residential real estate | $ | 1,460 |  |  | $ | 1,160 |  |  | $ | — |
Nonresidential real estate | 280 |  |  | 282 |  |  | — |
| $ | 1,740 |  |  | $ | 1,442 |  |  | $ | — |
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 |  |  | $ | — |
Nonaccrual loans and impaired loans are defined differently. Some loans may be included in both categories, and some loans may only be included in one category. Nonaccrual loans include both smaller balance homogeneous loans that are collectively evaluated for impairment and individually classified impaired loans. The Company’s reserve for uncollected loan interest was $120,000 and $72,000 at September 30, 2019 and December 31, 2018, respectively. When a loan is on nonaccrual status and the ultimate collectability of the total principal of an impaired loan is in doubt, all payments are applied to principal under the cost recovery method. Alternatively, when a loan is on non-accrual status but there is doubt concerning only the ultimate collectability of interest, contractual interest is credited to interest income only when received, under the cash basis method pursuant to the provisions of FASB ASC 310–10, as applicable. In all cases, the average balances are calculated based on the month–end balances of the financing receivables within the period reported pursuant to the provisions of FASB ASC 310–10, as applicable. Past Due Loans The following tables present the aging of the recorded investment of loans at September 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: |  |  |  |  |  |  |  |  |  |  |
Owner occupied | $ | 3 |  |  | $ | 255 |  |  | $ | 1,017 |  |  | $ | 1,275 |  |  | $ | 47,989 |  |  | $ | 49,264 |
Non-owner occupied | 4 |  |  | 269 |  |  | 137 |  |  | 410 |  |  | 11,062 |  |  | 11,472 |
Multi-family mortgage: |  |  |  |  |  |  |  |  |  |  |
Illinois | — |  |  | — |  |  | — |  |  | — |  |  | 256,662 |  |  | 256,662 |
Other | — |  |  | — |  |  | — |  |  | — |  |  | 314,698 |  |  | 314,698 |
Nonresidential real estate | — |  |  | — |  |  | 282 |  |  | 282 |  |  | 138,884 |  |  | 139,166 |
Construction and land | — |  |  | — |  |  | — |  |  | — |  |  | 80 |  |  | 80 |
Commercial loans: |  |  |  |  |  |  |  |  |  |  |
Regional commercial banking | — |  |  | — |  |  | — |  |  | — |  |  | 28,193 |  |  | 28,193 |
Health care | — |  |  | — |  |  | — |  |  | — |  |  | 75,454 |  |  | 75,454 |
Direct commercial lessor | — |  |  | — |  |  | — |  |  | — |  |  | 60,664 |  |  | 60,664 |
Commercial leases: |  |  |  |  |  |  |  |  |  |  |  |  |
Investment rated commercial leases | 197 |  |  | 14 |  |  | — |  |  | 211 |  |  | 133,697 |  |  | 133,908 |
Other commercial leases | 1,710 |  |  | — |  |  | — |  |  | 1,710 |  |  | 141,877 |  |  | 143,587 |
Consumer | 6 |  |  | 3 |  |  | — |  |  | 9 |  |  | 2,060 |  |  | 2,069 |
| $ | 1,920 |  |  | $ | 541 |  |  | $ | 1,436 |  |  | $ | 3,897 |  |  | $ | 1,211,320 |  |  | $ | 1,215,217 |
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: |  |  |  |  |  |  |  |  |  |  |
Owner occupied | $ | 1,380 |  |  | $ | 637 |  |  | $ | 1,162 |  |  | $ | 3,179 |  |  | $ | 53,820 |  |  | $ | 56,999 |
Non-owner occupied | 387 |  |  | 10 |  |  | 78 |  |  | 475 |  |  | 12,460 |  |  | 12,935 |
Multi-family mortgage: |  |  |  |  |  |  |  |  |  |  |
Illinois | 458 |  |  | — |  |  | — |  |  | 458 |  |  | 275,283 |  |  | 275,741 |
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 The Company evaluates loan extensions or modifications in accordance with FASB ASC 310–40 with respect to the classification of the loan as a Troubled Debt Restructuring ("TDR"). In general, if the Company grants a loan extension or modification to a borrower experiencing financial difficulties for other than an insignificant period of time that includes a below–market interest rate, principal forgiveness, payment forbearance or other concession intended to minimize the economic loss to the Company, the loan extension or loan modification is classified as a TDR. In cases where borrowers are granted new terms that provide for a reduction of either interest or principal then due and payable, management measures any impairment on the restructured loan in the same manner as for impaired loans as noted above. The Company had $17,000 of TDRs at September 30, 2019 and December 31, 2018. No specific valuation reserves were allocated to those loans at September 30, 2019 and December 31, 2018. The Company had no outstanding commitments to borrowers whose loans were classified as TDRs at either date. The following table presents loans classified as TDRs:
| September 30, 2019 |  | December 31, 2018
One-to-four family residential real estate - nonaccrual | $ | 17 |  |  | $ | 17 |
During the nine months ended September 30, 2019 and 2018, there were no loans modified and classified as TDRs. During the nine months ended September 30, 2019 and 2018, there were no TDR loans that subsequently defaulted within twelve months of their modification. A loan is considered to be in payment default once it is 90 days contractually past due under the modified terms. To determine whether a borrower is experiencing financial difficulty, an evaluation is performed of the probability that the borrower will be in payment default on any of its debt in the foreseeable future without the modification. This evaluation is performed under the Company’s internal underwriting policy. Credit Quality Indicators The Company categorizes loans into risk categories based on relevant information about the ability of borrowers to service their debt, including current financial information, historical payment experience, credit documentation, public information, and current economic trends, among other factors. The Company analyzes loans individually by classifying the loans based on credit risk. This analysis includes non-homogeneous loans, such as commercial and commercial real estate loans. This analysis is performed on a monthly basis. The Company uses the following definitions for risk ratings: Special Mention. A Special Mention asset has potential weaknesses that deserve management’s close attention. If left uncorrected, these potential weaknesses may result in deterioration of the repayment prospects for the asset or in the institution’s credit position at some future date. Special Mention assets are not adversely classified and do not expose an institution to sufficient risk to warrant adverse classification. Substandard. Loans categorized as Substandard continue to accrue interest, but exhibit a well-defined weakness or weaknesses that may jeopardize the liquidation of the debt. The loans continue to accrue interest because they are well secured and collection of principal and interest is expected within a reasonable time. The risk rating guidance published by the Office of the Comptroller of the Currency clarifies that a loan with a well-defined weakness does not have to present a probability of default for the loan to be rated Substandard, and that an individual loan’s loss potential does not have to be distinct for the loan to be rated Substandard. Nonaccrual. An asset classified Nonaccrual has all the weaknesses inherent in one classified Substandard with the added characteristic that the weaknesses make collection or liquidation in full, on the basis of currently existing facts, conditions, and values, highly questionable and improbable. Loans not meeting the criteria above that are analyzed individually as part of the above described process are considered “Pass” rated loans. As of September 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: |  |  |  |  |  |  |  |  |
Owner occupied | $ | 47,584 |  |  | $ | 401 |  |  | $ | 541 |  |  | $ | 799 |  |  | $ | 49,325 |
Non-owner occupied | 11,230 |  |  | 30 |  |  | 36 |  |  | 136 |  |  | 11,432 |
Multi-family mortgage: |  |  |  |  |  |  |  |  |
Illinois | 257,690 |  |  | — |  |  | 211 |  |  | — |  |  | 257,901 |
Other | 319,344 |  |  | 411 |  |  | — |  |  | — |  |  | 319,755 |
Nonresidential real estate | 140,033 |  |  | — |  |  | 93 |  |  | 284 |  |  | 140,410 |
Construction and land | 88 |  |  | — |  |  | — |  |  | — |  |  | 88 |
Commercial loans: |  |  |  |  |  |  |  |  |
Regional commercial banking | 28,094 |  |  | — |  |  | — |  |  | — |  |  | 28,094 |
Health care | 74,767 |  |  | 595 |  |  | — |  |  | — |  |  | 75,362 |
Direct commercial lessor | 60,390 |  |  | — |  |  | — |  |  | — |  |  | 60,390 |
Commercial leases: |  |  |  |  |  |  |  |  |  |
Investment rated commercial leases | 132,493 |  |  | 556 |  |  | — |  |  | — |  |  | 133,049 |
Other commercial leases | 141,187 |  |  | 1,564 |  |  | — |  |  | — |  |  | 142,751 |
Consumer | 2,045 |  |  | 4 |  |  | 3 |  |  | — |  |  | 2,052 |
| $ | 1,214,945 |  |  | $ | 3,561 |  |  | $ | 884 |  |  | $ | 1,219 |  |  | $ | 1,220,609 |
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 |  |  |  |  |  |  |  |  |
Owner occupied | $ | 55,353 |  |  | $ | 495 |  |  | $ | 328 |  |  | $ | 993 |  |  | $ | 57,169 |
Non-owner occupied | 12,911 |  |  | — |  |  | 37 |  |  | 254 |  |  | 13,202 |
Multi-family mortgage: |  |  |  |  |  |  |  |  |
Illinois | 279,021 |  |  | — |  |  | 216 |  |  | — |  |  | 279,237 |
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
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