XML 31 R21.htm IDEA: XBRL DOCUMENT v3.24.2

Note 4 - Loans Receivable (Tables)

6 Months Ended

Jun. 30, 2024

Notes Tables

Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]

		June 30, 2024				December 31, 2023
One-to-four family residential real estate		$	17,707			$	18,945
Multi-family residential real estate			527,542				527,460
Nonresidential real estate			109,635				118,016
Commercial loans and leases			339,216				393,321
Consumer			1,787				1,364
			995,887				1,059,106
Allowance for credit losses			(8,142	)			(8,345	)
Loans, net		$	987,745			$	1,050,761

Financing Receivable, Allowance for Credit Loss [Table Text Block]

		One-to-four family residential real estate				Multi-family residential real estate				Nonresidential real estate				Commercial loans and leases				Consumer				Total
For the three months ended
June 30, 2024
Beginning balance		$	331			$	4,819			$	1,444			$	1,621			$	34			$	8,249
Provision for (recovery of) credit losses			(9	)			20				(47	)			(94	)			32				(98	)
Loans charged off			—				—				—				(10	)			(12	)			(22	)
Recoveries			2				4				—				7				—				13
		$	324			$	4,843			$	1,397			$	1,524			$	54			$	8,142
June 30, 2023
Beginning balance		$	354			$	4,714			$	1,347			$	3,576			$	41			$	10,032
Recovery of credit losses			(35	)			(41	)			(102	)			(1	)			(1	)			(180	)
Loans charged off			—				—				—				(638	)			(7	)			(645	)
Recoveries			7				6				—				6				—				19
		$	326			$	4,679			$	1,245			$	2,943			$	33			$	9,226

		One-to-four family residential real estate				Multi-family residential real estate				Nonresidential real estate				Commercial loans and leases				Consumer				Total
For the six months ended
June 30, 2024
Beginning balance		$	295			$	4,549			$	1,166			$	2,303			$	32			$	8,345
Provision for (recovery of) credit losses			24				284				231				(623	)			47				(37	)
Loans charged off			—				—				—				(168	)			(25	)			(193	)
Recoveries			5				10				—				12				—				27
		$	324			$	4,843			$	1,397			$	1,524			$	54			$	8,142
June 30, 2023
Beginning balance, prior to adoption of ASC 326		$	281			$	4,017			$	1,234			$	2,548			$	49			$	8,129
Impact of adopting ASC 326			99				630				66				1,122				(10	)			1,907
Beginning balance, after adoption of ASC 326			380				4,647				1,300				3,670				39				10,036
Provision for (recovery of) credit losses			(66	)			21				(55	)			(17	)			22				(95	)
Loans charged off			—				—				—				(717	)			(29	)			(746	)
Recoveries			12				11				—				7				1				31
		$	326			$	4,679			$	1,245			$	2,943			$	33			$	9,226

Financing Receivable and Allowance for Loan Losses Based on Impairment Method [Table Text Block]

		One-to-four family residential real estate				Multi-family residential real estate				Nonresidential real estate				Commercial loans and leases				Consumer				Total
June 30, 2024
Loans:
Loans individually evaluated		$	57			$	—			$	380			$	20,541			$	—			$	20,978
Loans collectively evaluated			17,650				527,542				109,255				318,675				1,787				974,909
		$	17,707			$	527,542			$	109,635			$	339,216			$	1,787			$	995,887
ACL:
Loans individually evaluated		$	—			$	—			$	—			$	—			$	—			$	—
Loans collectively evaluated			324				4,843				1,397				1,524				54				8,142
		$	324			$	4,843			$	1,397			$	1,524			$	54			$	8,142

		One-to-four family residential real estate				Multi-family residential real estate				Nonresidential real estate				Commercial loans and leases				Consumer				Total
December 31, 2023
Loans:
Loans individually evaluated		$	67			$	—			$	—			$	21,982			$	—			$	22,049
Loans collectively evaluated			18,878				527,460				118,016				371,339				1,364				1,037,057
		$	18,945			$	527,460			$	118,016			$	393,321			$	1,364			$	1,059,106
ACL:
Loans individually evaluated		$	—			$	—			$	—			$	—			$	—			$	—
Loans collectively evaluated			295				4,549				1,166				2,303				32				8,345
		$	295			$	4,549			$	1,166			$	2,303			$	32			$	8,345

Impaired Financing Receivables 1 [Table Text Block]

																		Three Months Ended								Six Months Ended
																		June 30, 2024								June 30, 2024
		Loan Balance				Recorded Investment				Partial Charge-off				Allowance for Credit Losses Allocated				Average Investment				Interest Income Recognized				Average Investment				Interest Income Recognized
June 30, 2024
With no related allowance recorded:
One-to-four family residential real estate		$	56			$	57			$	—			$	—			$	58			$	1			$	60			$	1
Nonresidential real estate			366				380				—				—				127				—				63				3
Commercial loans and leases			21,293				20,541				537				—				20,583				1				20,830				15
		$	21,715			$	20,978			$	537			$	—			$	20,768			$	2			$	20,953			$	19

																		Year ended
																		December 31, 2023
		Loan Balance				Recorded Investment				Partial Charge-off				Allowance for Credit Losses Allocated				Average Investment				Interest Income Recognized
December 31, 2023
With no related allowance recorded:
One-to-four family residential real estate		$	66			$	67			$	—			$	—			$	76			$	4
Commercial loans and leases			23,954				21,982				450				—				16,542				35
		$	24,020			$	22,049			$	450			$	—			$	16,618			$	39

Financing Receivable, Nonaccrual [Table Text Block]

		Nonaccrual				Loans Past Due Over 90 Days Still Accruing
June 30, 2024
One-to-four family residential real estate		$	39			$	—
Nonresidential real estate			380				—
Commercial loans and leases			20,395				—
		$	20,814			$	—
December 31, 2023
One-to-four family residential real estate		$	37			$	—
Commercial loans and leases			21,294				1,007
		$	21,331			$	1,007

Financing Receivable, Past Due [Table Text Block]

		30-59 Days Past Due				60-89 Days Past Due				Greater Than 89 Days Past Due				Total Past Due				Nonaccrual				Current				Total
June 30, 2024
One-to-four family residential real estate loans		$	13			$	—			$	—			$	13			$	39			$	17,655			$	17,707
Multi-family residential real estate:
Senior notes			—				107				—				107				—				487,966				488,073
Junior notes			—				—				—				—				—				39,469				39,469
Nonresidential real estate:
Owner occupied			—				—				—				—				—				15,549				15,549
Non-owner occupied			—				—				—				—				380				93,706				94,086
Commercial loans and leases:
Commercial			1,159				151				—				1,310				1,506				187,161				189,977
Equipment finance - Government			2,649				3,272				—				5,921				18,889				83,344				108,154
Equipment finance - Corporate Investment-grade			—				—				—				—				—				41,085				41,085
Consumer			6				3				—				9				—				1,778				1,787
		$	3,827			$	3,533			$	—			$	7,360			$	20,814			$	967,713			$	995,887

		30-59 Days Past Due				60-89 Days Past Due				Greater Than 89 Days Past Due				Total Past Due				Nonaccrual				Current				Total
December 31, 2023
One-to-four family residential real estate loans		$	12			$	18			$	—			$	30			$	37			$	18,878			$	18,945
Multi-family residential real estate:
Senior notes			—				—				—				—				—				485,281				485,281
Junior notes			—				—				—				—				—				42,179				42,179
Nonresidential real estate:
Owner occupied			—				—				—				—				—				20,901				20,901
Non-owner occupied			—				—				—				—				—				97,115				97,115
Commercial loans and leases:
Commercial			234				26				666				926				2,285				208,770				211,981
Equipment finance - Government			3,147				5,028				—				8,175				18,956				105,134				132,265
Equipment finance - Corporate Investment-grade			7				—				341				348				53				48,674				49,075
Consumer			8				5				—				13				—				1,351				1,364
		$	3,408			$	5,077			$	1,007			$	9,492			$	21,331			$	1,028,283			$	1,059,106

Financing Receivable Credit Quality Indicators [Table Text Block]

		Pass				Watch				Special Mention				Substandard				Substandard Nonaccrual				Total
June 30, 2024
One-to-four family residential real estate		$	17,434			$	67			$	—			$	167			$	39			$	17,707
Multi-family residential real estate			522,856				3,265				—				1,421				—				527,542
Nonresidential real estate			105,106				3,259				433				457				380				109,635
Commercial loans and leases			291,274				13,033				11,360				3,154				20,395				339,216
Consumer			1,775				6				3				3				—				1,787
		$	938,445			$	19,630			$	11,796			$	5,202			$	20,814			$	995,887

		Pass				Watch				Special Mention				Substandard				Substandard Nonaccrual				Total
December 31, 2023
One-to-four family residential real estate		$	18,492			$	144			$	—			$	272			$	37			$	18,945
Multi-family residential real estate			518,538				7,589				1,333				—				—				527,460
Nonresidential real estate			114,155				3,861				—				—				—				118,016
Commercial loans and leases			340,623				16,761				10,587				4,056				21,294				393,321
Consumer			1,349				7				5				3				—				1,364
		$	993,157			$	28,362			$	11,925			$	4,331			$	21,331			$	1,059,106

		Term Loans Amortized Cost Basis by Origination Year
		2024				2023				2022				2021				2020				Prior				Revolving loans				Total
June 30, 2024
One-to-four family residential real estate loans:
Risk-rating
Pass		$	—			$	487			$	—			$	—			$	90			$	13,375			$	3,482			$	17,434
Watch			—				—				—				—				—				67				—				67
Substandard			—				—				—				—				—				26				141				167
Nonaccrual			—				—				—				—				—				23				16				39
		$	—			$	487			$	—			$	—			$	90			$	13,491			$	3,639			$	17,707
One-to-four family residential real estate loans:
Current period recoveries		$	—			$	—			$	—			$	—			$	—			$	5			$	—			$	5
Multi-family residential real estate:
Risk rating
Pass		$	20,299			$	38,046			$	208,081			$	111,048			$	55,219			$	83,106			$	7,057			$	522,856
Watch			—				—				640				—				260				2,365				—				3,265
Substandard			—				216				1,205				—				—				—				—				1,421
		$	20,299			$	38,262			$	209,926			$	111,048			$	55,479			$	85,471			$	7,057			$	527,542
Multi-family residential real estate:
Current period recoveries		$	—			$	—			$	—			$	—			$	—			$	10			$	—			$	10
Nonresidential real estate:
Risk rating
Pass		$	13,083			$	15,389			$	46,104			$	13,798			$	7,557			$	9,038			$	137			$	105,106
Watch			—				—				1,845				1,414				—				—				—				3,259
Special mention			—				—				433				—				—				—				—				433
Substandard			457				—				—				—				—				—				—				457
Nonaccrual			—				—				380				—				—				—				—				380
		$	13,540			$	15,389			$	48,762			$	15,212			$	7,557			$	9,038			$	137			$	109,635
Commercial loans and leases:
Risk rating
Pass		$	12,891			$	35,621			$	98,669			$	47,820			$	23,821			$	1,850			$	70,602			$	291,274
Watch			—				5,630				6,443				718				242				—				—				13,033
Special mention			—				—				—				—				—				—				11,360				11,360
Substandard			—				75				146				—				—				—				2,933				3,154
Nonaccrual			—				356				19,624				—				415				—				—				20,395
		$	12,891			$	41,682			$	124,882			$	48,538			$	24,478			$	1,850			$	84,895			$	339,216
Commercial loans and leases:
Current period gross charge-offs		$	—			$	(4	)		$	(116	)		$	(43	)		$	(5	)		$	—			$	—			$	(168	)
Current period recoveries			—				—				—				5				7				—				—				12
		$	—			$	(4	)		$	(116	)		$	(38	)		$	2			$	—			$	—			$	(156	)
Consumer:
Risk rating
Pass		$	726			$	208			$	7			$	55			$	50			$	98			$	631			$	1,775
Watch			—				—				—				—				—				—				6				6
Special mention			—				—				—				—				—				—				3				3
Substandard			—				—				—				—				—				—				3				3
		$	726			$	208			$	7			$	55			$	50			$	98			$	643			$	1,787
Consumer:
Current period gross charge-offs		$	—			$	—			$	—			$	—			$	—			$	—			$	(25	)		$	(25	)

		Term Loans Amortized Cost Basis by Origination Year
		2023				2022				2021				2020				2019				Prior				Revolving loans				Total
December 31, 2023
One-to-four family residential real estate loans:
Risk-rating
Pass		$	489			$	—			$	—			$	130			$	—			$	14,069			$	3,804			$	18,492
Watch			—				—				—				—				—				144				—				144
Substandard			—				—				—				—				—				127				145				272
Nonaccrual			—				—				—				—				—				16				21				37
		$	489			$	—			$	—			$	130			$	—			$	14,356			$	3,970			$	18,945
One-to-four family residential real estate loans:
Current-period gross charge-offs		$	—			$	—			$	—			$	—			$	—			$	(1	)		$	—			$	(1	)
Current period recoveries			—				—				—				—				—				45				—				45
		$	—			$	—			$	—			$	—			$	—			$	44			$	—			$	44
Multi-family residential real estate:
Risk rating
Pass		$	43,386			$	210,878			$	108,563			$	57,480			$	22,064			$	67,432			$	8,735			$	518,538
Watch			—				647				4,104				263				—				2,575				—				7,589
Special mention			118				1,215				—				—				—				—				—				1,333
		$	43,504			$	212,740			$	112,667			$	57,743			$	22,064			$	70,007			$	8,735			$	527,460
Multi-family residential real estate:
Current period recoveries		$	—			$	—			$	—			$	—			$	—			$	20			$	—			$	20
Nonresidential real estate:
Risk rating
Pass		$	17,618			$	50,898			$	20,436			$	7,787			$	9,024			$	8,288			$	104			$	114,155
Watch			—				2,358				1,503				—				—				—				—				3,861
		$	17,618			$	53,256			$	21,939			$	7,787			$	9,024			$	8,288			$	104			$	118,016
Commercial loans and leases:
Risk rating
Pass		$	43,972			$	130,444			$	62,280			$	32,633			$	3,028			$	1,379			$	66,887			$	340,623
Watch			6,043				7,171				748				371				—				—				2,428				16,761
Special mention			—				—				—				—				—				—				10,587				10,587
Substandard			—				666				—				22				—				—				3,368				4,056
Nonaccrual			11				20,204				524				555				—				—				—				21,294
		$	50,026			$	158,485			$	63,552			$	33,581			$	3,028			$	1,379			$	83,270			$	393,321
Commercial loans and leases:
Current period gross charge-offs		$	(20	)		$	(1,850	)		$	—			$	(306	)		$	—			$	—			$	—			$	(2,176	)
Current period recoveries			—				—				37				40				—				—				—				77
		$	(20	)		$	(1,850	)		$	37			$	(266	)		$	—			$	—			$	—			$	(2,099	)
Consumer:
Risk rating
Pass		$	336			$	8			$	140			$	80			$	247			$	—			$	538			$	1,349
Watch			—				—				—				—				—				—				7				7
Special mention			—				—				—				—				—				—				5				5
Substandard			—				—				—				—				—				—				3				3
		$	336			$	8			$	140			$	80			$	247			$	—			$	553			$	1,364
Consumer:
Current period gross charge-offs		$	—			$	—			$	—			$	—			$	—			$	—			$	(52	)		$	(52	)
Current period recoveries			—				—				—				—				—				—				1				1
		$	—			$	—			$	—			$	—			$	—			$	—			$	(51	)		$	(51	)

X

- Definition

The tabular disclosure for financing receivables and allowance for loan losses based on impairment method.

+ References

No definition available.

+ Details

Name:	bfin_FinancingReceivableAndAllowanceForLoanLossesBasedOnImpairmentMethodTableTextBlock
Namespace Prefix:	bfin_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of impaired financing receivables.

+ References

No definition available.

+ Details

Name:	bfin_ImpairedFinancingReceivables1TableTextBlock
Namespace Prefix:	bfin_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of allowance for credit loss on financing receivable.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/otherTransitionRef
-Topic 310
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 11B
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481962/310-10-50-11B

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 326
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479319/326-20-50-13

+ Details

Name:	us-gaap_AllowanceForCreditLossesOnFinancingReceivablesTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types: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/otherTransitionRef
-Topic 310
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 29
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481962/310-10-50-29

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 326
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479319/326-20-50-5

+ Details

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

X

- Definition

Tabular disclosure of aging analysis for financing receivable.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/otherTransitionRef
-Topic 310
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 7A
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481962/310-10-50-7A

Reference 2: http://fasb.org/us-gaap/role/ref/otherTransitionRef
-Topic 310
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 7
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481962/310-10-50-7

Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 326
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 14
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479319/326-20-50-14

Reference 4: http://www.xbrl.org/2003/role/exampleRef
-Topic 326
-SubTopic 20
-Name Accounting Standards Codification
-Section 55
-Paragraph 80
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479294/326-20-55-80

+ Details

Name:	us-gaap_PastDueFinancingReceivablesTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
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
-Topic 210
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(4))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 210
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(3))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1

+ Details

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

X

- Definition

Tabular disclosure of financing receivable on nonaccrual status.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/otherTransitionRef
-Topic 310
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 7
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481962/310-10-50-7

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 326
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 16
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479319/326-20-50-16

+ Details

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

X

- References

No definition available.

+ Details

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