NOTE 6: LOANS AND ALLOWANCE FOR LOAN LOSSES: Financing Receivable, Allowance for Credit Loss (Tables)

3 Months Ended

Mar. 31, 2019

Tables/Schedules

Financing Receivable, Allowance for Credit Loss

The following table presents the activity in the allowance for loan losses by portfolio segment for the three months ended March 31, 2019.  Also presented are the balance in the allowance for loan losses and the recorded investment in loans based on portfolio segment and impairment method as of March 31, 2019:

	One- to Four-
	Family
	Residential and	Other	Commercial	Commercial	Commercial
	Construction	Residential	Real Estate	Construction	Business	Consumer	Total
	(In Thousands)
Allowance for loan losses
Balance, January 1, 2019	$        3,122	$       4,713	$        19,803	$         3,105	$       1,568	$      6,098	$        38,409
Provision (benefit) charged to expense	358	723	1,163	(571)	(152)	429	1,950
Losses charged off	(455)	—	—	(31)	(74)	(2,206)	(2,766)
Recoveries	11	—	15	12	142	878	1,058
Balance, March 31, 2019	$        3,036	$       5,436	$        20,981	$         2,515	$       1,484	$      5,199	$        38,651
Ending balance:
Individually evaluated for
impairment	$           382	$            —	$             946	$              —	$          246	$         327	$          1,901
Collectively evaluated for
impairment	$        2,615	$       5,404	$        19,819	$         2,463	$       1,226	$      4,841	$        36,368
Loans acquired and
accounted for under
ASC 310-30	$             39	$            32	$             216	$              52	$            12	$           31	$             382
Loans
Individually evaluated for
impairment	$        4,317	$            —	$          5,926	$              14	$       1,713	$      1,938	$        13,908
Collectively evaluated for
impairment	$    442,161	$   864,990	$   1,382,752	$  1,375,277	$   333,316	$  401,806	$   4,800,302
Loans acquired and
accounted for under
ASC 310-30	$      90,530	$     12,709	$        31,892	$         4,201	$       4,411	$    17,382	$      161,125

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

	One- to Four-
	Family
	Residential and	Other	Commercial	Commercial	Commercial
	Construction	Residential	Real Estate	Construction	Business	Consumer	Total
	(In Thousands)
Allowance for loan losses
Balance, January 1, 2018	$        2,108	$       2,839	$   18,639	$         1,767	$       3,581	$        7,558	$    36,492
Provision (benefit) charged to expense	424	605	(486)	362	482	563	1,950
Losses charged off	(14)	(256)	(102)	(37)	(409)	(2,822)	(3,640)
Recoveries	84	24	11	96	41	1,252	1,508
Balance, March 31, 2018	$        2,602	$       3,212	$   18,062	$         2,188	$       3,695	$        6,551	$    36,310

The following table presents the balance in the allowance for loan losses and the recorded investment in loans based on portfolio segment and impairment method as of December 31, 2018:

	One- to Four-
	Family
	Residential and	Other	Commercial	Commercial	Commercial
	Construction	Residential	Real Estate	Construction	Business	Consumer	Total
	(In Thousands)
Allowance for loan losses
Individually evaluated for
impairment	$            694	$             —	$            613	$               —	$           309	$          425	$         2,041
Collectively evaluated for
impairment	$         2,392	$        4,681	$       18,958	$          3,029	$        1,247	$       5,640	$       35,947
Loans acquired and
accounted for under
ASC 310-30	$              36	$             32	$            232	$               76	$             12	$            33	$            421
Loans
Individually evaluated for
impairment	$         6,116	$             —	$         3,501	$               14	$        1,844	$       2,464	$       13,939
Collectively evaluated for
impairment	$     433,209	$    784,894	$  1,367,934	$   1,461,644	$    334,214	$   429,766	$  4,811,661
Loans acquired and
accounted for under
ASC 310-30	$       93,841	$      12,790	$       33,620	$          4,093	$        4,347	$     18,960	$     167,651