XML 28 R17.htm IDEA: XBRL DOCUMENT v3.10.0.1

Loans Receivable (Tables)

3 Months Ended

Sep. 30, 2018

Loans Receivable [Abstract]

Schedule of loan portfolio

		September 30,				June 30,
(in thousands)		2018				2018
Residential real estate
One- to four-family		$	205,567			$	206,908
Multi-family			15,143				15,113
Construction			2,514				2,919
Land			692				677
Farm			2,232				2,295
Nonresidential real estate			32,102				32,413
Commercial nonmortgage			1,993				1,917
Consumer and other:
Loans on deposits			1,542				1,470
Home equity			8,118				7,603
Automobile			34				63
Unsecured			515				508
		$	270,452			$	271,886
Allowance for loan losses			(1,571	)			(1,576	)
		$	268,881			$	270,310

Schedule of allowance for loan losses by portfolio segment

(in thousands)		Beginning balance				Provision for loan losses				Loans charged off				Recoveries				Ending balance
Residential real estate:
One- to four-family		$	795			$	22			$	(59	)		$	23			$	781
Multi-family			225				7				--				--				232
Construction			8				(4	)			--				--				4
Land			1				--				--				--				1
Farm			6				--				--				--				6
Nonresidential real estate			321				2				--				--				323
Commercial nonmortgage			3				1				--				--				4
Consumer and other:
Loans on deposits			3				--				--				--				3
Home equity			13				3				--				--				16
Automobile			--				--				--				--				--
Unsecured			1				(20	)			--				20				1
Unallocated			200				--				--				--				200
Totals		$	1,576			$	11			$	(59	)		$	43			$	1,571

(in thousands)		Beginning balance				Provision for loan losses				Loans charged off				Recoveries				Ending balance
Residential real estate:
One- to four-family		$	773			$	(20	)		$	(18	)		$	39			$	774
Multi-family			243				--				--				--				243
Construction			6				1				--				--				7
Land			4				(2	)			--				--				2
Farm			9				1				--				--				10
Nonresidential real estate			270				14				--				--				284
Commercial nonmortgage			6				1				--				--				7
Consumer and other:
Loans on deposits			4				1				--				--				5
Home equity			17				3				--				--				20
Automobile			--				--				--				--				--
Unsecured			1				1				--				--				2
Unallocated			200				--				--				--				200
Totals		$	1,533			$	--			$	(18	)		$	39			$	1,554

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

September 30, 2018:
(in thousands)		Loans individually evaluated				Loans acquired with deteriorated credit quality				Unpaid principal balance and recorded investment				Ending allowance attributed to loans				Unallocated allowance				Total allowance
Loans individually evaluated for impairment:
Residential real estate:
One- to four-family		$	4,232			$	971			$	5,203			$	--			$	--			$	--
Farm			310				--				310				--				--				--
Nonresidential real estate			699				--				699				--				--				--
			5,241				971				6,212				--				--				--
Loans collectively evaluated for impairment:
Residential real estate:
One- to four-family										$	200,364			$	781			$	--			$	781
Multi-family											15,143				232				--				232
Construction											2,514				4				--				4
Land											692				1				--				1
Farm											1,922				6				--				6
Nonresidential real estate											31,403				323				--				323
Commercial nonmortgage											1,993				4				--				4
Consumer:
Loans on deposits											1,542				3				--				3
Home equity											8,118				16				--				16
Automobile											34				--				--				--
Unsecured											515				1				--				1
Unallocated											--				--				200				200
											264,240				1,371				200				1,571
										$	270,452			$	1,371			$	200			$	1,571

June 30, 2018:
(in thousands)		Loans individually evaluated				Loans acquired with deteriorated credit quality				Unpaid principal balance and recorded investment				Ending allowance attributed to loans				Unallocated allowance				Total allowance
Loans individually evaluated for impairment:
Residential real estate:
One- to four-family		$	2,977			$	1,138			$	4,115			$	--			$	--			$	--
Farm			310				--				310				--				--				--
Nonresidential real estate			122				--				122				--				--				--
			3,409				1,138				4,547				--				--				--
Loans collectively evaluated for impairment:
Residential real estate:
One- to four-family										$	202,793			$	795			$	--			$	795
Multi-family											15,113				225				--				225
Construction											2,919				8				--				8
Land											677				1				--				1
Farm											1,985				6				--				6
Nonresidential real estate											32,291				321				--				321
Commercial nonmortgage											1,917				3				--				3
Consumer:
Loans on deposits											1,470				3				--				3
Home equity											7,603				13				--				13
Automobile											63				--				--				--
Unsecured											508				1				--				1
Unallocated											--				--				200				200
											267,339				1,376				200				1,576
										$	271,886			$	1,376			$	200			$	1,576

Schedule of impaired loans by class of loans

September 30, 2018:

(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:
One- to four-family		$	4,232			$	--			$	3,605			$	16			$	16
Farm			310				--				310				--				--
Nonresidential real estate			699				--				411				--				--
Purchased credit-impaired loans			971				--				1,055				8				8
			6,212				--				5,380				24				24
With an allowance recorded:
One- to four-family			--				--				--				--				--
		$	6,212			$	--			$	5,380			$	24			$	24

September 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:
One- to four-family		$	3,195			$	--			$	3,450			$	2			$	2
Nonresidential real estate			131				--				131				--				--
Purchased credit-impaired loans			1.502				--				1.589				30				30
			4.828				--				5,170				32				32
With an allowance recorded:
One- to four-family			--				--				--				--				--
		$	4.828			$	--			$	5,170			$	32			$	32

Schedule of recorded investment in nonaccrual and loans

		September 30, 2018								June 30, 2018
(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		$	4,475			$	2,771			$	4,210			$	2,419
Multifamily			343				448				--				--
Farm			310				--				310				--
Nonresidential real estate and land			699				27				708				--
Commercial and industrial			7				--				7				--
Consumer			10				7				11				--
		$	5,844			$	3,253			$	5,246			$	2,419

Schedule of types troubled debt restructuring loan modifications

(in thousands)		Troubled Debt Restructurings Performing to Modified Terms				Troubled Debt Restructurings Not Performing to Modified Terms				Total Troubled Debt Restructurings
Three months ended September 30, 2018
Residential real estate:
Terms extended		$	249			$	--			$	249
Three months ended September 30, 2017
Residential real estate:
Terms extended		$	314			$	--			$	314

Schedule of principal balance outstanding in past due loans

The following table presents the aging of the principal balance outstanding in past due loans as of September 30, 2018, by class of loans:

(in thousands)		30-89 Days Past Due				90 Days or Greater Past Due				Total  Past Due				Loans Not Past Due				Total
Residential real estate:
One-to four-family		$	2,572			$	4,792			$	7,364			$	198,203			$	205,567
Multi-family			--				448				448				14,695				15,143
Construction			--				--				--				2,514				2,514
Land			--				--				--				692				692
Farm			--				--				--				2,232				2,232
Nonresidential real estate			396				298				694				31,408				32,102
Commercial non-mortgage			--				--				--				1,993				1,993
Consumer and other:
Loans on deposits			--				--				--				1,542				1,542
Home equity			6				12				18				8,100				8,118
Automobile			--				--				--				34				34
Unsecured			3				--				3				512				515
Total		$	2,977			$	5,550			$	8,527			$	261,925			$	270,452

The following tables present the aging of the principal balance outstanding in past due loans as of June 30, 2018, by class of loans:

(in thousands)		30-89 Days Past Due				90 Days or Greater Past Due				Total  Past Due				Loans Not Past Due				Total
Residential real estate:
One-to four-family		$	3,182			$	4,051			$	7,233			$	199,675			$	206,908
Multi-family			792				--				792				14,321				15,113
Construction			--				--				--				2,919				2,919
Land			--				--				--				677				677
Farm			--				--				--				2,295				2,295
Nonresidential real estate			--				269				269				32,144				32,413
Commercial nonmortgage			--				--				--				1,917				1,917
Consumer:
Loans on deposits			--				--				--				1,470				1,470
Home equity			9				5				14				7,589				7,603
Automobile			--				--				--				63				63
Unsecured			3				--				3				505				508
Total		$	3,986			$	4,325			$	8,311			$	263,575			$	271,886

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

(in thousands)		Pass				Special Mention				Substandard				Doubtful				Not rated
Residential real estate:
One- to four-family		$	--			$	963			$	9,931			$	--			$	194,673
Multi-family			14,447				--				696				--				--
Construction			2,514				--				--				--				--
Land			692				--				--				--				--
Farm			1,922				--				310				--				--
Nonresidential real estate			31,397				--				705				--				--
Commercial nonmortgage			1,988				--				5				--				--
Consumer:
Loans on deposits			1,542				--				--				--				--
Home equity			7,932				186				--				--				--
Automobile			34				--				--				--				--
Unsecured			512				--				3				--				--
		$	62,980			$	1,149			$	11,650			$	--			$	194,673

At June 30, 2018, the risk category of loans by class of loans was as follows:

(in thousands)		Pass				Special Mention				Substandard				Doubtful				Not rated
Residential real estate:
One- to four-family		$	--			$	1,093			$	10,215			$	--			$	195,600
Multi-family			14,445				--				668				--				--
Construction			2,919				--				--				--				--
Land			677				--				--				--				--
Farm			1,985				--				310				--				--
Nonresidential real estate			31,700				--				713				--				--
Commercial nonmortgage			1,910				--				7				--				--
Consumer:
Loans on deposits			1,470				--				--				--				--
Home equity			7,603				--				--				--				--
Automobile			63				--				--				--				--
Unsecured			506				--				2				--				--
		$	63,278			$	1,093			$	11,915			$	--			$	195,600

Schedule of purchased loans

(in thousands)		September 30,  2018				June 30, 2018
One- to four-family residential real estate		$	971			$	1,138

Schedule of accretable yield, or income expected to be collected

(in thousands)		Three months ended September 30,  2018				Twelve months ended June 30,  2018
Balance at beginning of period		$	634			$	720
Accretion of income			(21	)			(86	)
Disposals, net of recoveries			--				--
Balance at end of period		$	613			$	634

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 types of TDR loan modifications.

+ References

No definition available.

+ Details

Name:	kffb_ScheduleOfTypesTroubledDebtRestructuringLoanModificationsTableTextBlock
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://fasb.org/us-gaap/role/ref/legacyRef
-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://fasb.org/us-gaap/role/ref/legacyRef
-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

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-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

+ 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://fasb.org/us-gaap/role/ref/legacyRef
-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://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=84173941&loc=SL6953401-111524

Reference 2: 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=84173941&loc=d3e5111-111524

+ 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://fasb.org/us-gaap/role/ref/legacyRef
-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://fasb.org/us-gaap/role/ref/legacyRef
-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