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Fair Value Measurement: Fair Value, Option, Quantitative Disclosures (Tables) | 12 Months Ended
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Mar. 31, 2016
Tables/Schedules |
Fair Value, Option, Quantitative Disclosures |
March 31, 2016 | Carrying Amount | Level 1 | Level 2 | Level 3 | Estimated Fair Value
Assets: |  |  |  |  |
Cash and cash equivalents | $55,400 | $55,400 | $- | $- | $55,400
Certificates of deposit held for investment | 16,769 | - | 16,959 | - | 16,959
Loans held for sale | 503 | - | 503 | - | 503
Investment securities available for sale | 150,690 | - | 148,882 | 1,808 | 150,690
Investment securities held to maturity | 75 | - | 76 | - | 76
Loans receivable, net | 614,934 | - | - | 571,068 | 571,068
FHLB stock | 1,060 | - | 1,060 | - | 1,060
Liabilities: |  |  |  |  |
Demand and savings deposits | 660,421 | 660,421 | - | - | 660,421
Time deposits | 119,382 | - | 119,143 | - | 119,143
Junior subordinated debentures | 22,681 | - | - | 7,705 | 7,705
Capital lease obligations | 2,475 | - | 2,475 | - | 2,475
March 31, 2015 | Carrying Amount | Level 1 | Level 2 | Level 3 | Estimated Fair Value
Assets: |  |  |  |  |
Cash and cash equivalents | $58,659 | $58,659 | $- | $- | $58,659
Certificates of deposit held for investment | 25,969 | - | 26,256 | - | 26,256
Loans held for sale | 778 | - | 778 | - | 778
Investment securities available for sale | 112,463 | - | 110,651 | 1,812 | 112,463
Investment securities held to maturity | 86 | - | 88 | - | 88
Loans receivable, net | 569,010 | - | - | 548,908 | 548,908
FHLB stock | 5,924 | - | 5,924 | - | 5,924
Liabilities: |  |  |  |  |
Demand and savings deposits | 582,011 | 582,011 | - | - | 582,011
Time deposits | 138,839 | - | 138,744 | - | 138,744
Junior subordinated debentures | 22,681 | - | - | 9,769 | 9,769
Capital lease obligations | 2,276 | - | 2,276 | - | 2,276

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- Definition Tabular disclosure of the application of the fair value option for measurement and reporting of eligible financial assets and liabilities (as defined), as well as certain other eligible items (as defined) included in the statement of financial position, whether such option is elected for a single eligible item or a group of similar eligible items and is in addition to other disclosures concerning fair value which the company may be required to provide. Such disclosure might be expected to include: (1) for items included in the statement of financial position: (a) for each line item in the statement of financial position that includes an item or items for which the fair value option has been elected, provide the aggregate carrying amount of ineligible items included in each line item in the balance sheet, if any; (b) the difference between the aggregate fair value and the aggregate unpaid principal balance (assuming contractual principal amounts and fair value option elected) of: (i) loans and long-term receivables (other than securities otherwise reported at fair value) and (ii) long-term debt instruments; (c) for loans held as assets for which the fair value option has been elected: (i) the aggregate fair value of loans that are 90 days or more past due, (ii) if the policy is to recognize interest income separately from other changes in fair value, the aggregate fair value of loans in nonaccrual status, and (iii) the difference between the aggregate fair value and the aggregate unpaid principal balance for loans that are 90 days or more past due, in nonaccrual status, or both; (2) for items included in the income statement: (a) the amounts of gains and losses from fair value changes included in earnings and in which line in the income statement those gains and losses are reported whether or not combined with gains and losses from items required to be accounted for at fair value; (b) for loans and other receivables held as assets, the estimated amount of gains or losses included in earnings attributable to changes in instrument-specific credit risk; (c) for liabilities with fair values that have been significantly affected during the reporting period by changes in the instrument-specific credit risk, the estimated amount of gains and losses from fair value changes included in earnings that are attributable to changes in the instrument-specific credit risk; and (3) certain other disclosures as required or determined to be provided. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 30 -URI http://asc.fasb.org/extlink&oid=6957238&loc=d3e14172-108612 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 32 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=6957238&loc=d3e14217-108612 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 28 -Subparagraph (c)(2),(d),(e) -URI http://asc.fasb.org/extlink&oid=6957238&loc=d3e14064-108612 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 30 -Subparagraph (a),(c)(1),(d)(1) -URI http://asc.fasb.org/extlink&oid=6957238&loc=d3e14172-108612 + Details
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