XML 39 R29.htm IDEA: XBRL DOCUMENT v3.20.2

ALLOWANCE FOR LOAN LOSSES (Tables)

3 Months Ended

Jun. 30, 2020

ALLOWANCE FOR LOAN LOSSES

Schedule of reconciliation of the allowance for loan losses

The following tables present a reconciliation of the allowance for loan losses for the periods indicated (in thousands):

Three months ended		Commercial			Commercial						Multi-			Real Estate
June 30, 2020		Business			Real Estate			Land			Family			Construction			Consumer			Unallocated			Total
Beginning balance		$	2,008		$	6,421		$	230		$	854		$	1,149		$	1,363		$	599		$	12,624
Provision for (recapture of) loan losses			(7)			4,902			13			25			(457)			(24)			48			4,500
Charge-offs			—			—			—			—			—			(65)			—			(65)
Recoveries			10			—			—			—			—			7			—			17
Ending balance		$	2,011		$	11,323		$	243		$	879		$	692		$	1,281		$	647		$	17,076

Three months ended
June 30, 2019
Beginning balance		$	1,808		$	5,053		$	254		$	728		$	1,457		$	1,447		$	710		$	11,457
Provision for (recapture of) loan losses			308			(164)			(10)			(29)			49			(89)			(65)			—
Charge-offs			(3)			—			—			—			—			(41)			—			(44)
Recoveries			—			—			—			—			—			29			—			29
Ending balance		$	2,113		$	4,889		$	244		$	699		$	1,506		$	1,346		$	645		$	11,442

Schedule of impaired financing receivables

The following tables present an analysis of loans receivable and the allowance for loan losses, based on impairment methodology, at the dates indicated (in thousands):

		Allowance for Loan Losses									Recorded Investment in Loans
		Individually			Collectively						Individually			Collectively
		Evaluated for			Evaluated for						Evaluated for			Evaluated for
June 30, 2020		Impairment			Impairment			Total			Impairment			Impairment			Total
Commercial business		$	—		$	2,011		$	2,011		$	135		$	281,697		$	281,832
Commercial real estate			—			11,323			11,323			2,363			525,213			527,576
Land			—			243			243			714			13,690			14,404
Multi-family			—			879			879			1,551			56,562			58,113
Real estate construction			—			692			692			—			37,824			37,824
Consumer			11			1,270			1,281			424			82,547			82,971
Unallocated			—			647			647			—			—			—
Total		$	11		$	17,065		$	17,076		$	5,187		$	997,533		$	1,002,720
March 31, 2020
Commercial business		$	—		$	2,008		$	2,008		$	139		$	178,890		$	179,029
Commercial real estate			—			6,421			6,421			2,378			505,493			507,871
Land			—			230			230			714			13,312			14,026
Multi-family			—			854			854			1,549			56,825			58,374
Real estate construction			—			1,149			1,149			—			64,843			64,843
Consumer			12			1,351			1,363			432			86,934			87,366
Unallocated			—			599			599			—			—			—
Total		$	12		$	12,612		$	12,624		$	5,212		$	906,297		$	911,509

Schedule of analysis of loans by aging category

The following tables present an analysis of loans by aging category at the dates indicated (in thousands):

					90 Days and						Total Past
		30‑89 Days			Greater						Due and						Total Loans
June 30, 2020		Past Due			Past Due			Non-accrual			Non- accrual			Current			Receivable
Commercial business		$	413		$	—		$	197		$	610		$	281,222		$	281,832
Commercial real estate			—			—			1,009			1,009			526,567			527,576
Land			—			—			—			—			14,404			14,404
Multi-family			—			6			—			6			58,107			58,113
Real estate construction			—			—			—			—			37,824			37,824
Consumer			241			5			71			317			82,654			82,971
Total		$	654		$	11		$	1,277		$	1,942		$	1,000,778		$	1,002,720

March 31, 2020
Commercial business		$	—		$	—		$	201		$	201		$	178,828		$	179,029
Commercial real estate			—			—			1,014			1,014			506,857			507,871
Land			—			—			—			—			14,026			14,026
Multi-family			—			—			—			—			58,374			58,374
Real estate construction			—			—			—			—			64,843			64,843
Consumer			271			—			180			451			86,915			87,366
Total		$	271		$	—		$	1,395		$	1,666		$	909,843		$	911,509

Schedule of credit quality indicators

The following tables present an analysis of loans by credit quality indicators at the dates indicated (in thousands):

					Special												Total Loans
June 30, 2020		Pass			Mention			Substandard			Doubtful			Loss			Receivable
Commercial business		$	280,809		$	704		$	319		$	—		$	—		$	281,832
Commercial real estate			509,338			13,665			4,573			—			—			527,576
Land			14,404			—			—			—			—			14,404
Multi-family			58,034			45			34			—			—			58,113
Real estate construction			37,824			—			—			—			—			37,824
Consumer			82,900			—			71			—			—			82,971
Total		$	983,309		$	14,414		$	4,997		$	—		$	—		$	1,002,720

March 31, 2020
Commercial business		$	177,399		$	1,282		$	348		$	—		$	—		$	179,029
Commercial real estate			506,794			63			1,014			—			—			507,871
Land			14,026			—			—			—			—			14,026
Multi-family			58,295			45			34			—			—			58,374
Real estate construction			64,843			—			—			—			—			64,843
Consumer			87,186			—			180			—			—			87,366
Total		$	908,543		$	1,390		$	1,576		$	—		$	—		$	911,509

Schedule of total and average recorded investment in impaired loans

The following tables present the total and average recorded investment in impaired loans at the dates and for the periods indicated (in thousands):

		Recorded
		Investment			Recorded
		with			Investment									Related
		No Specific			with Specific			Total			Unpaid			Specific
		Valuation			Valuation			Recorded			Principal			Valuation
		Allowance			Allowance			Investment			Balance			Allowance
June 30, 2020
Commercial business		$	135		$	—		$	135		$	173		$	—
Commercial real estate			2,363			—			2,363			3,456			—
Land			714			—			714			753			—
Multi-family			1,551			—			1,551			1,671			—
Consumer			290			134			424			538			11
Total		$	5,053		$	134		$	5,187		$	6,591		$	11
March 31, 2020
Commercial business		$	139		$	—		$	139		$	170		$	—
Commercial real estate			2,378			—			2,378			3,405			—
Land			714			—			714			748			—
Multi-family			1,549			—			1,549			1,662			—
Consumer			295			137			432			543			12
Total		$	5,075		$	137		$	5,212		$	6,528		$	12

		Three Months ended						Three Months ended
		June 30, 2020						June 30, 2019
		Average			Interest			Average			Interest
		Recorded			Recognized on			Recorded			Recognized on
		Investment			Impaired Loans			Investment			Impaired Loans
Commercial business		$	137		$	—		$	157		$	—
Commercial real estate			2,370			15			2,462			16
Land			714			10			726			10
Multi-family			1,550			22			1,591			23
Consumer			428			6			575			7
Total		$	5,199		$	53		$	5,511		$	56

Schedule of TDRs by interest accrual status

The following table presents TDRs by interest accrual status at the dates indicated (in thousands):

		June 30, 2020									March 31, 2020
		Accrual			Nonaccrual			Total			Accrual			Nonaccrual			Total
Commercial business		$	—		$	135		$	135		$	—		$	139		$	139
Commercial real estate			1,354			1,009			2,363			1,364			1,014			2,378
Land			714			—			714			714			—			714
Multi-family			1,551			—			1,551			1,549			—			1,549
Consumer			424			—			424			432			—			432
Total		$	4,043		$	1,144		$	5,187		$	4,059		$	1,153		$	5,212

X

- References

No definition available.

+ Details

Name:	rvsb_AllowanceForLoanLossesAbstract
Namespace Prefix:	rvsb_
Data Type:	xbrli:stringItemType
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

No definition available.

+ Details

Name:	rvsb_ScheduleOfAllowanceForLoanAndLeaseLossesRollForwardTableTextBlock
Namespace Prefix:	rvsb_
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

No definition available.

+ Details

Name:	rvsb_ScheduleOfCreditQualityIndicatorsTableTextBlock
Namespace Prefix:	rvsb_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of impaired financing receivables.

+ References

No definition available.

+ Details

Name:	rvsb_ScheduleOfImpairedFinancingReceivablesTableTextBlock
Namespace Prefix:	rvsb_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Schedule (table) of the average recorded investment and the interest recognized on impaired loans for the periods indicated.

+ References

No definition available.

+ Details

Name:	rvsb_ScheduleOfImpairedLoansAverageRecordedInvestmentAndInterestRecognizedTableTextBlock
Namespace Prefix:	rvsb_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Represents the textual narrative disclosure of Schedule of TDRs by Interest Accrual Status, during the indicated time period.

+ References

No definition available.

+ Details

Name:	rvsb_ScheduleOfTdrsByInterestAccrualStatusTableTextBlock
Namespace Prefix:	rvsb_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of aging analysis for financing receivable.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 326
-SubTopic 20
-Section 50
-Paragraph 14
-URI http://asc.fasb.org/extlink&oid=119407570&loc=SL82919253-210447

Reference 2: 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=118936363&loc=SL6953401-111524

Reference 3: http://www.xbrl.org/2003/role/exampleRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 326
-SubTopic 20
-Section 55
-Paragraph 80
-URI http://asc.fasb.org/extlink&oid=118955255&loc=SL82922355-210448

Reference 4: 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=118936363&loc=d3e5111-111524

+ Details

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