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

Loans Receivable (Tables)

6 Months Ended

Dec. 31, 2018

Receivables [Abstract]

Schedule of loan portfolio

		December 31,				June 30,
(in thousands)		2018				2018
Residential real estate
One- to four-family		$	210,478			$	206,908
Multi-family			15,217				15,113
Construction			2,154				2,919
Land			669				677
Farm			2,211				2,295
Nonresidential real estate			31,485				32,413
Commercial nonmortgage			2,167				1,917
Consumer and other:
Loans on deposits			1,535				1,470
Home equity			8,227				7,603
Automobile			30				63
Unsecured			467				508
			274,640				271,886
Allowance for loan losses			(1,529	)			(1,576	)
		$	273,111			$	270,310

Schedule of allowance for loan losses by portfolio segment

The following table presents the activity in the allowance for loan losses by portfolio segment for the six months ended December 31, 2018:

(in thousands)		Beginning balance				Provision for loan losses				Loans charged off				Recoveries				Ending balance
Residential real estate:
One- to four-family		$	795			$	17			$	(117	)		$	39			$	734
Multi-family			225				(5	)			--				--				220
Construction			8				(5	)			--				--				3
Land			1				--				--				--				1
Farm			6				(1	)			--				--				5
Nonresidential real estate			321				25				--				--				346
Commercial nonmortgage			3				--				--				--				3
Consumer and other:
Loans on deposits			3				--				--				--				3
Home equity			13				--				--				--				13
Automobile			--				--				--				--				--
Unsecured			1				(20	)			--				20				1
Unallocated			200				--				--				--				200
Totals		$	1,576			$	11			$	(117	)		$	59			$	1,529

The following table presents the activity in the allowance for loan losses by portfolio segment for the three months ended December 31, 2018:

(in thousands)		Beginning balance				Provision for loan losses				Loans charged off				Recoveries				Ending balance
Residential real estate:
One- to four-family		$	781			$	(5	)		$	(58	)		$	16			$	734
Multi-family			232				(12	)			--				--				220
Construction			4				(1	)			--				--				3
Land			1				--				--				--				1
Farm			6				(1	)			--				--				5
Nonresidential real estate			323				23				--				--				346
Commercial nonmortgage			4				(1	)			--				--				3
Consumer and other:
Loans on deposits			3				--				--				--				3
Home equity			16				(3	)			--				--				13
Automobile			--				--				--				--				--
Unsecured			1				--				--				--				1
Unallocated			200				--				--				--				200
Totals		$	1,571			$	--			$	(58	)		$	16			$	1,529

The following table presents the activity in the allowance for loan losses by portfolio segment for the six months ended December 31, 2017:

(in thousands)		Beginning balance				Provision for loan losses				Loans charged off				Recoveries				Ending balance
Residential real estate:
One- to four-family		$	773			$	(29	)		$	(49	)		$	44			$	739
Multi-family			243				1				--				--				244
Construction			6				8				--				--				14
Land			4				(2	)			--				--				2
Farm			9				1				--				--				10
Nonresidential real estate			270				23				--				--				293
Commercial nonmortgage			6				--				--				--				6
Consumer and other:
Loans on deposits			4				--				--				--				4
Home equity			17				1				--				--				18
Automobile			--				--				--				--				--
Unsecured			1				--				--				--				1
Unallocated			200				--				--				--				200
Totals		$	1,533			$	3			$	(49	)		$	44			$	1,531

The following table presents the activity in the allowance for loan losses by portfolio segment for the three months ended December 31, 2017:

(in thousands)		Beginning balance				Provision for loan losses				Loans charged off				Recoveries				Ending balance
Residential real estate:
One- to four-family		$	774			$	(9	)		$	(31	)		$	5			$	739
Multi-family			243				1				--				--				244
Construction			7				7				--				--				14
Land			2				--				--				--				2
Farm			10				--				--				--				10
Nonresidential real estate			284				9				--				--				293
Commercial nonmortgage			7				(1	)			--				--				6
Consumer and other:
Loans on deposits			5				(1	)			--				--				4
Home equity			20				(2	)			--				--				18
Automobile			--				--				--				--				--
Unsecured			2				(1	)			--				--				1
Unallocated			200				--				--				--				200
Totals		$	1,554			$	3			$	(31	)		$	5			$	1,531

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

December 31, 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		$	4,332			$	993			$	5,325			$	--			$	--			$	--
Farm			310				--				310				--				--				--
Nonresidential real estate			696				--				696				--				--				--
			5,338				993				6,331				--				--				--
Loans collectively evaluated for impairment:
Residential real estate:
One- to four-family										$	205,153			$	734			$	--			$	734
Multi-family											15,217				220				--				220
Construction											2,154				3				--				3
Land											669				1				--				1
Farm											1,901				5				--				5
Nonresidential real estate											30,789				346				--				346
Commercial nonmortgage											2,167				3				--				3
Consumer:
Loans on deposits											1,535				3				--				3
Home equity											8,227				13				--				13
Automobile											30				--				--				--
Unsecured											467				1				--				1
Unallocated											--				--				200				200
											268,309				1,329				200				1,529
										$	274,640			$	1,329			$	200			$	1,529

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

The following table presents loans individually evaluated for impairment by class of loans as of and for the six months ended December 31:

(in thousands)		Average Recorded Investment				Interest Income Recognized				Cash Basis Income Recognized				Average Recorded Investment				Interest Income Recognized				Cash Basis Income Recognized
		2018												2017
With no related allowance recorded:
One- to four-family		$	3,655			$	75			$	75			$	3,285			$	3			$	3
Farm			310				--				--				269				--				--
Nonresidential real estate			409				14				14				128				--				--
Purchased credit-impaired loans			1,066				36				36				1,497				39				39
			5,439				125				125				5,179				42				42
With an allowance recorded:
One- to four-family			--				--				--				--				--				--
		$	5,439			$	125			$	125			$	5,179			$	42			$	42

The following table presents interest income on loans individually evaluated for impairment by class of loans for the three months ended December 31:

(in thousands)		Average Recorded Investment				Interest Income Recognized				Cash Basis Income Recognized				Average Recorded Investment				Interest Income Recognized				Cash Basis Income Recognized
		2018												2017
With no related allowance recorded:
One- to four-family		$	4,432			$	59			$	59			$	3,030			$	1			$	1
Farm			310				--				--				269				--				--
Nonresidential real estate			698				14				14				128				--				--
Purchased credit-impaired loans			982				28				28				1,410				9				9
			6,422				101				101				4,837				10				10
With an allowance recorded:
One- to four-family			--				--				--				--				--				--
		$	6,422			$	101			$	101			$	4,837			$	10			$	10

Schedule of recorded investment in nonaccrual and loans

		December 31, 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		$	5,162			$	1,672			$	4,210			$	2,419
Multifamily			--				445				--				--
Farm			310				--				310				--
Nonresidential real estate and land			696				--				708				--
Commercial and industrial			2				--				7				--
Consumer			14				18				11				--
		$	6,184			$	2,135			$	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
Six months ended December 31, 2018
Residential real estate:
Terms extended and additional funds advanced		$	324			$	--			$	324
Six months ended December 31, 2017
Residential real estate:
Terms extended		$	325			$	--			$	325

(in thousands)		Troubled Debt Restructurings Performing to Modified Terms				Troubled Debt Restructurings Not Performing to Modified Terms				Total Troubled Debt Restructurings
Three months ended December 31, 2018
Residential real estate:
Terms extended and additional funds advanced		$	75			$	--			$	75
Three months ended December 31, 2017
Residential real estate:
Terms extended and additional funds advanced		$	11			$	--			$	11

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 December 31, 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		$	4,602			$	3,635			$	8,237			$	202,241			$	210,478
Multi-family			--				445				445				14,772				15,217
Construction			--				--				--				2,154				2,154
Land			--				--				--				669				669
Farm			--				--				--				2,211				2,211
Nonresidential real estate			1,254				--				1,254				30,231				31,485
Commercial non-mortgage			--				--				--				2,167				2,167
Consumer and other:
Loans on deposits			--				--				--				1,535				1,535
Home equity			31				23				54				8,173				8,227
Automobile			--				--				--				30				30
Unsecured			5				--				5				462				467
Total		$	5,892			$	4,103			$	9,995			$	264,645			$	274,640

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

As of December 31, 2018, and based on the most recent analysis performed, the risk category of loans by class of loans is as follows:

(in thousands)		Pass				Special Mention				Substandard				Doubtful				Not rated
Residential real estate:
One- to four-family		$	--			$	996			$	9,034			$	--			$	200,448
Multi-family			14,522				--				695				--				--
Construction			2,154				--				--				--				--
Land			669				--				--				--				--
Farm			1,812				--				399				--				--
Nonresidential real estate			30,878				--				607				--				--
Commercial nonmortgage			2,165				--				2				--				--
Consumer:
Loans on deposits			1,535				--				--				--				--
Home equity			8,119				75				33				--				--
Automobile			24				--				6				--				--
Unsecured			467				--				--				--				--
		$	62,345			$	1,071			$	10,776			$	--			$	200,448

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)		December 31, 2018				June 30, 2018
One- to four-family residential real estate		$	994			$	1,138

Schedule of accretable yield, or income expected to be collected

(in thousands)		Six months ended December 31, 2018				Twelve months ended June 30, 2018
Balance at beginning of period		$	634			$	720
Accretion of income			(41	)			(86	)
Disposals, net of recoveries			--				--
Balance at end of period		$	593			$	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