XML 41 R24.htm IDEA: XBRL DOCUMENT v3.7.0.1

Loans (Tables)

12 Months Ended

Jun. 30, 2017

Loans [Abstract]

Schedule of loan portfolio

(in thousands)		2017				2016
Residential real estate
One- to four-family		$	197,936			$	186,125
Multi-family			15,678				15,559
Construction			2,398				2,809
Land			1,304				1,186
Farm			2,062				1,735
Nonresidential real estate			29,211				27,138
Commercial and industrial			2,540				1,847
Consumer and other
Loans on deposits			1,607				1,813
Home equity			6,853				6,155
Automobile			42				69
Unsecured			400				552
			260,031				244,988
Undisbursed portion of loans in process			(296	)			(5,118	)
Deferred loan origination costs, net			42				113
Allowance for loan losses			(1,533	)			(1,515	)
		$	258,244			$	238,468

Schedule of allowance for loan losses and the recorded investment in loans by portfolio

June 30, 2017:
(in thousands)		Loans individually evaluated				Loans acquired with deteriorated credit quality*				Ending loans balance				Ending allowance attributed to loans				Unallocated allowance				Total allowance
Loans individually evaluated for impairment:
Residential real estate:
One- to four-family		$	3,706			$	1,676			$	5,382			$	--			$	--			$	--
Nonresidential real estate			131				--				131				--				--				--
			3,837				1,676				5,513				--				--				--
Loans collectively evaluated for impairment:
Residential real estate:
One- to four-family										$	192,554			$	773			$	--			$	773
Multi-family											15,678				243				--				243
Construction											2,398				6				--				6
Land											1,304				4				--				4
Farm											2,062				9				--				9
Nonresidential real estate											29,080				270				--				270
Commercial and industrial											2,540				6				--				6
Consumer and other
Loans on deposits											1,607				4				--				4
Home equity											6,853				17				--				17
Automobile											42				--				--				--
Unsecured											400				1				--				1
Unallocated											--				--				200				200
											254,518				1,333				200				1,533
										$	260,031			$	1,333			$	200			$	1,533

* These loans were evaluated at acquisition date at their estimated fair value and there has been no subsequent deterioration since acquisition.

June 30, 2016:
(in thousands)		Loans individually evaluated				Loans acquired with deteriorated credit quality*				Ending loans balance				Ending allowance attributed to loans				Unallocated allowance				Total allowance
Loans individually evaluated for impairment:
Residential real estate:
One- to four-family		$	3,400			$	2,146			$	5,546			$	--			$	--			$	--
Nonresidential real estate			--				164				164				--				--				--
			3,400				2,310				5,710				--				--				--
Loans collectively evaluated for impairment:
Residential real estate:
One- to four-family										$	180,579			$	862			$	--			$	862
Multi-family											15,559				192				--				192
Construction											2,809				5				--				5
Land											1,186				2				--				2
Farm											1,735				3				--				3
Nonresidential real estate											26,974				217				--				217
Commercial and industrial											1,847				18				--				18
Consumer and other
Loans on deposits											1,813				4				--				4
Home equity											6,155				11				--				11
Automobile											69				--				--				--
Unsecured											552				1				--				1
Unallocated											--				--				200				200
											239,278				1,315				200				1,515
										$	244,988			$	1,315			$	200			$	1,515

* These loans were evaluated at acquisition date at their estimated fair value and there has been no subsequent deterioration since acquisition.

Schedule of impaired loans by class of loans

June 30, 2017:
(in thousands)		Unpaid Principal Balance and Recorded Investment				Allowance for Loan Losses Allocated				Average Recorded Investment				Interest Income Recognized				Cash Basis Income Recognized
With no related allowance recorded:
Residential real estate:
One- to four-family		$	5,382			$	--			$	5,653			$	71			$	71
Nonresidential real estate			131				--				131				--				--
Total		$	5,513			$	--			$	5,784			$	71			$	71

June 30, 2016:
(in thousands)		Unpaid Principal Balance and Recorded Investment				Allowance for Loan Losses Allocated				Average Recorded Investment				Interest Income Recognized				Cash Basis Income Recognized
With no related allowance recorded:
Residential real estate:
One- to four-family		$	5,546			$	--			$	5,135			$	70			$	70
Land			--				--				330				27				27
Nonresidential real estate			164				--				401				--				--
Consumer and other
Unsecured			--				--				7				--				--
Total		$	5,710			$	--			$	5,873			$	97			$	97

Schedule of recorded investment in nonaccrual and loans

		June 30, 2017								June 30, 2016
(in thousands)		Nonaccrual				Loans Past Due Over 90 Days Still Accruing				Nonaccrual				Loans Past Due Over 90 Days Still Accruing
One- to four-family residential real estate		$	4,870			$	1,770			$	4,785			$	2,166
Nonresidential real estate			151				--				173				--
Consumer			8				11				11				--
		$	5,029			$	1,781			$	4,969			$	2,166

Schedule of loans classified as TDRs

(Dollars in thousands)		Number of Loans				Pre-Modification Outstanding Recorded Investment				Post-Modification Outstanding Recorded Investment				TDRs Performing to Modified Terms				TDRs Not Performing to Modified Terms
June 30, 2017:
Residential Real Estate:
1-4 Family			31			$	1,970			$	1,533			$	657			$	876
June 30, 2016
Residential Real Estate:
1-4 Family			35			$	2,136			$	1,835			$	1,318			$	517

Schedule of loans acquired with deteriorated credit quality

June 30, 2017:

(in thousands)		30-89 Days Past Due				Greater than 90 Days Past Due				Total Past Due				Loans Not Past Due				Total
Residential real estate:
One-to four-family		$	5,193			$	4,496			$	9,689			$	188,247			$	197,936
Multi-family			--				--				--				15,678				15,678
Construction			--				--				--				2,398				2,398
Land			--				--				--				1,304				1,304
Farm			539				--				539				1,523				2,062
Nonresidential real estate			635				133				768				28,443				29,211
Commercial and industrial			--				--				--				2,540				2,540
Consumer and other:
Loans on deposits			--				--				--				1,607				1,607
Home equity			17				11				28				6,825				6,853
Automobile			--				--				--				42				42
Unsecured			13				--				13				387				400
Total		$	6,397			$	4,640			$	11,037			$	248,994			$	260,031

June 30, 2016:
(in thousands)		30-89 Days Past Due				Greater than 90 Days Past Due				Total Past Due				Loans Not Past Due				Total
Residential real estate:
One-to four-family		$	5,712			$	4,377			$	10,089			$	176,036			$	186,125
Multi-family			--				--				--				15,559				15,559
Construction			548				--				548				2,261				2,809
Land			--				--				--				1,186				1,186
Farm			--				--				--				1,735				1,735
Nonresidential real estate			--				153				153				26,985				27,138
Commercial and industrial			--				--				--				1,847				1,847
Consumer and other:
Loans on deposits			--				--				--				1,813				1,813
Home equity			37				--				37				6,118				6,155
Automobile			--				--				--				69				69
Unsecured			9				--				9				543				552
Total		$	6,306			$	4,530			$	10,836			$	234,152			$	244,988

Schedule of analysis performed, the risk category of loans by class of loans

June 30, 2017:
(in thousands)		Pass				Special Mention				Substandard				Doubtful				Not rated
Residential real estate:
One- to four-family		$	--			$	6,110			$	9,883			$	--			$	181,943
Multi-family			14,541				--				1,137				--				--
Construction			2,398				--				--				--				--
Land			1,304				--				--				--				--
Farm			1,523				--				539				--				--
Nonresidential real estate			29,061				--				150				--				--
Commercial and industrial			2,513				27				--				--				--
Consumer and other:
Loans on deposits			1,607				--				--				--				--
Home equity			6,744				93				16				--				--
Automobile			42				--				--				--				--
Unsecured			396				--				4				--				--
Total		$	60,129			$	6,230			$	11,729			$	--			$	181,943

June 30, 2016:
(in thousands)		Pass				Special Mention				Substandard				Doubtful				Not rated
Residential real estate:
One- to four-family		$	--			$	6,387			$	11,970			$	--			$	167,768
Multi-family			15,220				--				339				--				--
Construction			2,809				--				--				--				--
Land			1,186				--				--				--				--
Farm			1,735				--				--				--				--
Nonresidential real estate			26,061				904				173				--				--
Commercial and industrial			1,817				30				--				--				--
Consumer and other:
Loans on deposits			1,813				--				--				--				--
Home equity			6,149				--				6				--				--
Automobile			69				--				--				--				--
Unsecured			552				--				--				--				--
Total		$	57,411			$	7,321			$	12,488			$	--			$	167,768

Schedule of allowance for loan losses by portfolio segment

(in thousands)		2017				2016
Balance at beginning of year		$	1,515			$	1,568
Provision for losses on loans			242				15
Charge-offs, net			(224	)			(68	)
Balance at end of year		$	1,533			$	1,515

June 30, 2017:

(in thousands)		Beginning balance				Provision for loan losses				Loans charged off				Recoveries				Ending balance
Residential real estate:
One- to four-family		$	862			$	132			$	(226	)		$	5			$	773
Multi-family			192				51				--				--				243
Construction			5				1				--				--				6
Land			2				2				--				--				4
Farm			3				6				--				--				9
Nonresidential real estate			217				53				--				--				270
Commercial and industrial			18				(12	)			--				--				6
Consumer and other:
Loans on deposits			4				--				--				--				4
Home equity			11				6				--				--				17
Unsecured			1				3				(5	)			2				1
Unallocated			200				--				--				--				200
Totals		$	1,515			$	242			$	(231	)		$	7			$	1,533

June 30, 2016:

(in thousands)		Beginning balance				Provision for loan losses				Loans charged off				Recoveries				Ending balance
Residential real estate:
One- to four-family		$	1,059			$	(129	)		$	(80	)		$	12			$	862
Multi-family			94				98				--				--				192
Construction			21				(16	)			--				--				5
Land			7				(5	)			--				--				2
Farm			9				(6	)			--				--				3
Nonresidential real estate			121				96				--				--				217
Commercial and industrial			10				8				--				--				18
Consumer and other:
Loans on deposits			13				(9	)			--				--				4
Home equity			31				(20	)			--				--				11
Automobile			--				--				--				--				--
Unsecured			3				(2	)			--				--				1
Unallocated			200				--				--				--				200
Totals		$	1,568			$	15			$	(80	)		$	12			$	1,515

Schedule of purchased loans

(in thousands)		2017				2016
Residential real estate:
One- to four-family		$	1,676			$	2,146
Land			--				--
Nonresidential real estate			--				164
Outstanding balance		$	1,676			$	2,310

Schedule of accretable yield, or income expected to be collected

(in thousands)		2017				2016
Balance at beginning of year		$	981			$	1,021
Accretion of income			(159	)			(164	)
Reclassifications from nonaccretable difference			60				124
Disposals			(162	)			--
Balance at end of year		$	720			$	981

X

- Definition

The tabular disclosure of the aggregate excess of a loan's cash flows expected to be collected over the investor's initial investment in the loan for loans accounted for as debt securities, with evidence of deterioration of credit quality since origination that were acquired by completion of a transfer for which it is probable, at acquisition, that the investor will be unable to collect all contractually required payments receivable.

+ References

No definition available.

+ Details

Name:	kffb_CertainLoansAcquiredInTransferAccountedForAsDebtSecuritiesAccretableYieldTableTextBlock
Namespace Prefix:	kffb_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The entire tabular disclosure of the undiscounted sum of all amounts, including amounts deemed principal, interest, fees, penalties, and other under the loan, owed to the investor at the reporting date.

+ References

No definition available.

+ Details

Name:	kffb_CertainLoansAcquiredinTransferAccountedForAsDebtSecuritiesTableTextBlock
Namespace Prefix:	kffb_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of major classification of loans receivable

+ References

No definition available.

+ Details

Name:	kffb_ScheduleOfClassificationOfLoansReceivableTableTextBlock
Namespace Prefix:	kffb_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Schedule of detailed disclosures related to impaired loans

+ References

No definition available.

+ Details

Name:	kffb_ScheduleOfImpairedLoansReceivableAdditionalInformationTableTextBlock
Namespace Prefix:	kffb_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of troubled debt restructurings performing or not performing to modified terms.

+ References

No definition available.

+ Details

Name:	kffb_ScheduleOfTroubledDebtRestructuringsModifiedTermsTableTextBlock
Namespace Prefix:	kffb_
Data Type:	nonnum:textBlockItemType
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

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 11B
-URI http://asc.fasb.org/extlink&oid=84173941&loc=SL6953423-111524

+ Details

Name:	us-gaap_AllowanceForCreditLossesOnFinancingReceivablesTableTextBlock
Namespace Prefix:	us-gaap_
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

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 55
-Paragraph 19
-URI http://asc.fasb.org/extlink&oid=82894031&loc=SL6953803-111525

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 29
-URI http://asc.fasb.org/extlink&oid=84173941&loc=SL6953659-111524

+ Details

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

X

- Definition

Tabular disclosure of impaired financing receivables.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 15
-URI http://asc.fasb.org/extlink&oid=84173941&loc=d3e5212-111524

+ Details

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

X

- Definition

Tabular disclosure of financing receivables that are past due but not impaired, financing receivables that are 90 days past due and still accruing, and financing receivables on nonaccrual status.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 7
-URI http://asc.fasb.org/extlink&oid=84173941&loc=d3e5111-111524

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 7A
-URI http://asc.fasb.org/extlink&oid=84173941&loc=SL6953401-111524

+ Details

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

X

- References

No definition available.

+ Details

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

X

- Definition

Tabular disclosure of financing receivables and troubled debt restructurings.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 33
-URI http://asc.fasb.org/extlink&oid=84173941&loc=SL6953676-111524

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 34
-URI http://asc.fasb.org/extlink&oid=84173941&loc=SL6953682-111524

+ Details

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