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Note 4 - Loans Receivable (Tables)

9 Months Ended

Sep. 30, 2024

Notes Tables

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

		September 30, 2024				December 31, 2023
One-to-four family residential real estate		$	15,634			$	18,945
Multi-family residential real estate			524,340				527,460
Nonresidential real estate			109,799				118,016
Commercial loans and leases			280,218				393,321
Consumer			1,847				1,364
			931,838				1,059,106
Allowance for credit losses			(7,899	)			(8,345	)
Loans, net		$	923,939			$	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
September 30, 2024
Beginning balance		$	324			$	4,843			$	1,397			$	1,524			$	54			$	8,142
Provision for (recovery of) credit losses			(52	)			(44	)			18				536				14				472
Loans charged off			—				—				—				(731	)			(12	)			(743	)
Recoveries			22				6				—				—				—				28
		$	294			$	4,805			$	1,415			$	1,329			$	56			$	7,899
September 30, 2023
Beginning balance		$	326			$	4,679			$	1,245			$	2,943			$	33			$	9,226
Provision for (recovery of) credit losses			(62	)			(136	)			(95	)			461				12				180
Loans charged off			—				—				—				(889	)			(14	)			(903	)
Recoveries			32				4				—				20				—				56
		$	296			$	4,547			$	1,150			$	2,535			$	31			$	8,559

		One-to-four family residential real estate				Multi-family residential real estate				Nonresidential real estate				Commercial loans and leases				Consumer				Total
For the nine months ended
September 30, 2024
Beginning balance		$	295			$	4,549			$	1,166			$	2,303			$	32			$	8,345
Provision for (recovery of) credit losses			(28	)			240				249				(87	)			61				435
Loans charged off			—				—				—				(899	)			(37	)			(936	)
Recoveries			27				16				—				12				—				55
		$	294			$	4,805			$	1,415			$	1,329			$	56			$	7,899
September 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			(128	)			(115	)			(150	)			444				34				85
Loans charged off			—				—				—				(1,606	)			(43	)			(1,649	)
Recoveries			44				15				—				27				1				87
		$	296			$	4,547			$	1,150			$	2,535			$	31			$	8,559

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
September 30, 2024
Loans:
Loans individually evaluated		$	57			$	1,458			$	393			$	20,565			$	—			$	22,473
Loans collectively evaluated			15,577				522,882				109,406				259,653				1,847				909,365
		$	15,634			$	524,340			$	109,799			$	280,218			$	1,847			$	931,838
ACL:
Loans individually evaluated		$	—			$	—			$	—			$	—			$	—			$	—
Loans collectively evaluated			294				4,805				1,415				1,329				56				7,899
		$	294			$	4,805			$	1,415			$	1,329			$	56			$	7,899

		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								Nine Months Ended
																		September 30, 2024								September 30, 2024
		Loan Balance				Recorded Investment				Partial Charge-off				Allowance for Credit Losses Allocated				Average Investment				Interest Income Recognized				Average Investment				Interest Income Recognized
September 30, 2024
With no related allowance recorded:
One-to-four family residential real estate		$	51			$	57			$	—			$	—			$	58			$	1			$	60			$	2
Multi-family residential real estate			1,416				1,458				—				—				972				—				324				27
Nonresidential real estate			366				393				—				—				393				—				173				3
Commercial loans and leases			21,758				20,565				1,193				—				20,629				2				20,763				11
		$	23,591			$	22,473			$	1,193			$	—			$	22,052			$	3			$	21,320			$	43

																		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
September 30, 2024
One-to-four family residential real estate		$	34			$	—
Multi-family residential real estate			1,458				—
Nonresidential real estate			393				—
Commercial loans and leases			20,446				—
		$	22,331			$	—
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
September 30, 2024
One-to-four family residential real estate loans		$	—			$	93			$	—			$	93			$	34			$	15,507			$	15,634
Multi-family residential real estate:
Senior notes			—				—				—				—				1,242				483,349				484,591
Junior notes			—				—				—				—				216				39,533				39,749
Nonresidential real estate:
Owner occupied			—				—				—				—				—				17,154				17,154
Non-owner occupied			—				—				—				—				393				92,252				92,645
Commercial loans and leases:
Commercial			204				52				—				256				1,221				156,184				157,661
Equipment finance - Government			802				—				—				802				19,225				64,781				84,808
Equipment finance - Corporate Investment-grade			—				—				—				—				—				37,749				37,749
Consumer			4				3				—				7				—				1,840				1,847
		$	1,010			$	148			$	—			$	1,158			$	22,331			$	908,349			$	931,838

		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				Special Mention				Substandard				Substandard Nonaccrual				Total
September 30, 2024
One-to-four family residential real estate		$	15,436			$	—			$	164			$	34			$	15,634
Multi-family residential real estate			522,196				—				686				1,458				524,340
Nonresidential real estate			108,527				430				449				393				109,799
Commercial loans and leases			249,774				5,298				4,700				20,446				280,218
Consumer			1,841				3				3				—				1,847
		$	897,774			$	5,731			$	6,002			$	22,331			$	931,838

		Pass				Special Mention				Substandard				Substandard Nonaccrual				Total
December 31, 2023
One-to-four family residential real estate		$	18,636			$	—			$	272			$	37			$	18,945
Multi-family residential real estate			526,127				1,333				—				—				527,460
Nonresidential real estate			118,016				—				—				—				118,016
Commercial loans and leases			357,384				10,587				4,056				21,294				393,321
Consumer			1,356				5				3				—				1,364
		$	1,021,519			$	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
September 30, 2024
One-to-four family residential real estate loans:
Risk-rating
Pass		$	—			$	486			$	—			$	—			$	58			$	11,790			$	3,102			$	15,436
Substandard			—				—				—				—				—				25				139				164
Nonaccrual			—				—				—				—				—				19				15				34
		$	—			$	486			$	—			$	—			$	58			$	11,834			$	3,256			$	15,634
One-to-four family residential real estate loans:
Current period recoveries		$	—			$	—			$	—			$	—			$	—			$	27			$	—			$	27
Multi-family residential real estate:
Risk rating
Pass		$	24,789			$	38,045			$	205,905			$	109,415			$	55,552			$	82,380			$	6,110			$	522,196
Substandard			—				—				—				—				—				686				—				686
Nonaccrual			—				216				1,242				—				—				—				—				1,458
		$	24,789			$	38,261			$	207,147			$	109,415			$	55,552			$	83,066			$	6,110			$	524,340
Multi-family residential real estate:
Current period recoveries		$	—			$	—			$	—			$	—			$	—			$	16			$	—			$	16
Nonresidential real estate:
Risk rating
Pass		$	15,299			$	14,994			$	47,565			$	14,994			$	7,449			$	7,412			$	814			$	108,527
Special mention			—				—				430				—				—				—				—				430
Substandard			449				—				—				—				—				—				—				449
Nonaccrual			—				—				393				—				—				—				—				393
		$	15,748			$	14,994			$	48,388			$	14,994			$	7,449			$	7,412			$	814			$	109,799
Commercial loans and leases:
Risk rating
Pass		$	20,069			$	35,761			$	85,127			$	39,359			$	14,519			$	1,133			$	53,806			$	249,774
Special mention			—				—				—				—				—				—				5,298				5,298
Substandard			—				—				119				—				13				—				4,568				4,700
Nonaccrual			—				139				19,619				—				688				—				—				20,446
		$	20,069			$	35,900			$	104,865			$	39,359			$	15,220			$	1,133			$	63,672			$	280,218
Commercial loans and leases:
Current period gross charge-offs		$	—			$	(292	)		$	(127	)		$	(43	)		$	(437	)		$	—			$	—			$	(899	)
Current period recoveries			—				—				—				5				7				—				—				12
		$	—			$	(292	)		$	(127	)		$	(38	)		$	(430	)		$	—			$	—			$	(887	)
Consumer:
Risk rating
Pass		$	791			$	200			$	3			$	53			$	49			$	38			$	707			$	1,841
Special mention			—				—				—				—				—				—				3				3
Substandard			—				—				—				—				—				—				3				3
		$	791			$	200			$	3			$	53			$	49			$	38			$	713			$	1,847
Consumer:
Current period gross charge-offs		$	—			$	—			$	—			$	—			$	—			$	—			$	(37	)		$	(37	)

		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			$	—			$	14,213			$	3,804			$	18,636
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			$	211,525			$	112,667			$	57,743			$	22,064			$	70,007			$	8,735			$	526,127
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			$	53,256			$	21,939			$	7,787			$	9,024			$	8,288			$	104			$	118,016
Commercial loans and leases:
Risk rating
Pass		$	50,015			$	137,615			$	63,028			$	33,004			$	3,028			$	1,379			$	69,315			$	357,384
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			$	—			$	545			$	1,356
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	)

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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

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X

- References

No definition available.

+ Details

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Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
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