XML 49 R39.htm IDEA: XBRL DOCUMENT
v3.23.1

Loans Receivable Held for Investment, Allowance for Loan Losses and Recorded Investment in Loans by Type of Loans and Based on Impairment Method (Details) - USD ($) $ in Thousands | Mar. 31, 2023 | Dec. 31, 2022 | Mar. 31, 2022 | Dec. 31, 2021
--- | --- | --- | --- | ---
Ending Allowance Balance Attributable to Loans [Abstract] |  |  |  |  |  |
Individually evaluated for impairment |  |  | $ 7 |  |  |
Collectively evaluated for impairment |  |  | 4,381 |  |  |
Total ending allowance balance | $ 6,285 | [1] | 4,388 | [1] | $ 3,539 | $ 3,391
Loans [Abstract] |  |  |  |  |  |
Loans individually evaluated for impairment |  |  | 1,712 |  |  |
Loans collectively evaluated for impairment |  |  | 624,468 |  |  |
Subtotal |  |  | 626,180 |  |  |
Loans acquired in the merger |  |  | 147,264 |  |  |
Gross loans receivable | 783,348 |  | 773,444 |  |  |
Real Estate [Member] | Single Family [Member] |  |  |  |  |  |
Ending Allowance Balance Attributable to Loans [Abstract] |  |  |  |  |  |
Individually evaluated for impairment |  |  | 3 |  |  |
Collectively evaluated for impairment |  |  | 106 |  |  |
Total ending allowance balance | 261 |  | 109 |  | 157 | 145
Loans [Abstract] |  |  |  |  |  |
Loans individually evaluated for impairment |  |  | 57 |  |  |
Loans collectively evaluated for impairment |  |  | 20,893 |  |  |
Subtotal |  |  | 20,950 |  |  |
Loans acquired in the merger |  |  | 9,088 |  |  |
Gross loans receivable | 29,216 |  | 30,038 |  |  |
Real Estate [Member] | Multi-Family [Member] |  |  |  |  |  |
Ending Allowance Balance Attributable to Loans [Abstract] |  |  |  |  |  |
Individually evaluated for impairment |  |  | 0 |  |  |
Collectively evaluated for impairment |  |  | 3,273 |  |  |
Total ending allowance balance | 3,932 |  | 3,273 |  | 2,771 | 2,657
Loans [Abstract] |  |  |  |  |  |
Loans individually evaluated for impairment |  |  | 0 |  |  |
Loans collectively evaluated for impairment |  |  | 462,539 |  |  |
Subtotal |  |  | 462,539 |  |  |
Loans acquired in the merger |  |  | 41,357 |  |  |
Gross loans receivable | 511,046 |  | 503,896 |  |  |
Real Estate [Member] | Commercial Real Estate [Member] |  |  |  |  |  |
Ending Allowance Balance Attributable to Loans [Abstract] |  |  |  |  |  |
Individually evaluated for impairment |  |  | 0 |  |  |
Collectively evaluated for impairment |  |  | 449 |  |  |
Total ending allowance balance | 1,012 |  | 449 |  | 216 | 236
Loans [Abstract] |  |  |  |  |  |
Loans individually evaluated for impairment |  |  | 0 |  |  |
Loans collectively evaluated for impairment |  |  | 63,929 |  |  |
Subtotal |  |  | 63,929 |  |  |
Loans acquired in the merger |  |  | 50,645 |  |  |
Gross loans receivable | 129,031 |  | 114,574 |  |  |
Real Estate [Member] | Church [Member] |  |  |  |  |  |
Ending Allowance Balance Attributable to Loans [Abstract] |  |  |  |  |  |
Individually evaluated for impairment |  |  | 4 |  |  |
Collectively evaluated for impairment |  |  | 61 |  |  |
Total ending allowance balance | 92 |  | 65 |  | 63 | 103
Loans [Abstract] |  |  |  |  |  |
Loans individually evaluated for impairment |  |  | 1,655 |  |  |
Loans collectively evaluated for impairment |  |  | 9,008 |  |  |
Subtotal |  |  | 10,663 |  |  |
Loans acquired in the merger |  |  | 5,117 |  |  |
Gross loans receivable | 13,983 |  | 15,780 |  |  |
Real Estate [Member] | Construction [Member] |  |  |  |  |  |
Ending Allowance Balance Attributable to Loans [Abstract] |  |  |  |  |  |
Individually evaluated for impairment |  |  | 0 |  |  |
Collectively evaluated for impairment |  |  | 313 |  |  |
Total ending allowance balance | 593 |  | 313 |  | 237 | 212
Loans [Abstract] |  |  |  |  |  |
Loans individually evaluated for impairment |  |  | 0 |  |  |
Loans collectively evaluated for impairment |  |  | 38,530 |  |  |
Subtotal |  |  | 38,530 |  |  |
Loans acquired in the merger |  |  | 2,173 |  |  |
Gross loans receivable | 59,143 |  | 40,703 |  |  |
Commercial - Other [Member] |  |  |  |  |  |
Ending Allowance Balance Attributable to Loans [Abstract] |  |  |  |  |  |
Individually evaluated for impairment |  |  | 0 |  |  |
Collectively evaluated for impairment |  |  | 175 |  |  |
Total ending allowance balance | 357 |  | 175 |  | 80 | 23
Loans [Abstract] |  |  |  |  |  |
Loans individually evaluated for impairment |  |  | 0 |  |  |
Loans collectively evaluated for impairment |  |  | 29,558 |  |  |
Subtotal |  |  | 29,558 |  |  |
Loans acquired in the merger |  |  | 38,884 |  |  |
Gross loans receivable |  |  | 68,442 |  |  |
Consumer [Member] |  |  |  |  |  |
Ending Allowance Balance Attributable to Loans [Abstract] |  |  |  |  |  |
Individually evaluated for impairment |  |  | 0 |  |  |
Collectively evaluated for impairment |  |  | 4 |  |  |
Total ending allowance balance | 0 |  | 4 |  | $ 15 | $ 15
Loans [Abstract] |  |  |  |  |  |
Loans individually evaluated for impairment |  |  | 0 |  |  |
Loans collectively evaluated for impairment |  |  | 11 |  |  |
Subtotal |  |  | 11 |  |  |
Loans acquired in the merger |  |  | 0 |  |  |
Gross loans receivable | $ 10 |  | $ 11 |  |  |
[1] | The allowance for credit losses as of December 31, 2022 was accounted for under ASC 450 and ASC 310, which is reflective of probable incurred losses as of the date of the consolidated statement of financial condition. Effective January 1, 2023, the allowance for credit losses is accounted for under ASC 326, which is reflective of estimated expected lifetime credit losses.

X
- References No definition available. + Details
Name: | byfc_EndingAllowanceAttributableToLoansAbstract
Namespace Prefix: | byfc_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount of financing receivables acquired in a merger. + References No definition available. + Details
Name: | byfc_FinancingReceivableAcquiredInMerger
Namespace Prefix: | byfc_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount, before allowance for credit loss, of financing receivable, excluding loans acquired in merger. + References No definition available. + Details
Name: | byfc_FinancingReceivableBeforeAllowanceForCreditLossExcludingLoansAcquiredInMerger
Namespace Prefix: | byfc_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- References No definition available. + Details
Name: | byfc_LoansAndLeasesReceivableAbstract
Namespace Prefix: | byfc_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount of allowance for credit loss on financing receivable. Excludes allowance for financing receivable covered under loss sharing agreement. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 11B -Subparagraph (c)(1) -URI https://asc.fasb.org/extlink&oid=123577603&loc=SL6953423-111524 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03(7)(2)) -URI https://asc.fasb.org/extlink&oid=126897435&loc=d3e534808-122878 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(4)) -URI https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 45 -Paragraph 1 -URI https://asc.fasb.org/extlink&oid=124255206&loc=SL82895884-210446 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 50 -Paragraph 13 -Subparagraph (a) -URI https://asc.fasb.org/extlink&oid=124255953&loc=SL82919249-210447 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 50 -Paragraph 13 -Subparagraph (f) -URI https://asc.fasb.org/extlink&oid=124255953&loc=SL82919249-210447 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Publisher SEC -Name Regulation S-K (SK) -Number 229 -Section 1405 -Paragraph (a) -Subparagraph (3) Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Publisher SEC -Name Regulation S-K (SK) -Number 229 -Section 1405 -Paragraph (c) Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Publisher SEC -Name Regulation S-K (SK) -Number 229 -Section 1405 -Paragraph (a) -Subparagraph (1) + Details
Name: | us-gaap_FinancingReceivableAllowanceForCreditLosses
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The valuation allowance for financing receivables that are expected to be uncollectible that were collectively evaluated for impairment. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 11B -Subparagraph (g) -URI https://asc.fasb.org/extlink&oid=123577603&loc=SL6953423-111524 + Details
Name: | us-gaap_FinancingReceivableAllowanceForCreditLossesCollectivelyEvaluatedForImpairment
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount of valuation allowance for financing receivables that are expected to be uncollectible that were individually evaluated for impairment. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 11B -Subparagraph (g) -URI https://asc.fasb.org/extlink&oid=123577603&loc=SL6953423-111524 + Details
Name: | us-gaap_FinancingReceivableAllowanceForCreditLossesIndividuallyEvaluatedForImpairment1
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The balance of financing receivables that were collectively evaluated for impairment. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 11B -Subparagraph (h) -URI https://asc.fasb.org/extlink&oid=123577603&loc=SL6953423-111524 + Details
Name: | us-gaap_FinancingReceivableCollectivelyEvaluatedForImpairment
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The balance of financing receivables that were individually evaluated for impairment. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 11B -Subparagraph (h) -URI https://asc.fasb.org/extlink&oid=123577603&loc=SL6953423-111524 + Details
Name: | us-gaap_FinancingReceivableIndividuallyEvaluatedForImpairment
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amortized cost, before allowance for credit loss, of financing receivable. Excludes financing receivable covered under loss sharing agreement and net investment in lease. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 7A -URI https://asc.fasb.org/extlink&oid=123577603&loc=SL6953401-111524 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 55 -Paragraph 79 -URI https://asc.fasb.org/extlink&oid=124267575&loc=SL82922352-210448 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(3)(b)) -URI https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 50 -Paragraph 14 -URI https://asc.fasb.org/extlink&oid=124255953&loc=SL82919253-210447 Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 45 -Paragraph 1 -URI https://asc.fasb.org/extlink&oid=124255206&loc=SL82895884-210446 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 50 -Paragraph 5 -Subparagraph (b) -URI https://asc.fasb.org/extlink&oid=124255953&loc=SL82919230-210447 Reference 7: http://www.xbrl.org/2003/role/exampleRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 55 -Paragraph 80 -URI https://asc.fasb.org/extlink&oid=124267575&loc=SL82922355-210448 Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Publisher SEC -Name Regulation S-K (SK) -Number 229 -Section 1405 -Paragraph (a) -Subparagraph (1) Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Publisher SEC -Name Regulation S-K (SK) -Number 229 -Section 1405 -Paragraph (a) -Subparagraph (2) Reference 10: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher SEC -Name Regulation S-K (SK) -Number 229 -Section 1404 -Paragraph (a) + Details
Name: | us-gaap_NotesReceivableGross
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Details
Name: | us-gaap_FinancingReceivablePortfolioSegmentAxis=us-gaap_CommercialRealEstatePortfolioSegmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=byfc_SingleFamilyLoanMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=byfc_MultifamilyLoanMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=us-gaap_CommercialRealEstateMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=byfc_ChurchLoanMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=us-gaap_ConstructionLoansMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancingReceivablePortfolioSegmentAxis=us-gaap_CommercialPortfolioSegmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancingReceivablePortfolioSegmentAxis=us-gaap_ConsumerPortfolioSegmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |