Loans, Notes, Trade and Other Receivables Disclosure [Text Block] | Note 3 This note has been restated to reflect the changes described in Note 18 The Company has identified three three Loan amounts are presented at amortized cost which is comprised of the loan balance net of unearned loan fees in excess of unamortized costs and premiums of $19.1 million as of June 30, 2024 December 31, 2023 not June 30, 2024 December 31, 2023 The amortized cost of loans receivable, net of the allowance for credit losses on loans ("ACLL"), consisted of the following at the dates indicated: June 30, 2024 December 31, 2023 (Restated) (In thousands) Real Estate: One-to-four family $ 389,934 $ 378,432 Multi-family 350,076 333,094 Commercial real estate 375,511 387,983 Construction and land 107,273 129,691 Total real estate loans 1,222,794 1,229,200 Consumer: Home equity 72,613 69,403 Auto and other consumer 285,623 249,130 Total consumer loans 358,236 318,533 Commercial business loans 117,094 112,295 Total loans receivable 1,698,124 1,660,028 Less: Derivative basis adjustment 1,017 — Allowance for credit losses on loans 19,343 17,510 Total loans receivable, net $ 1,677,764 $ 1,642,518 Nonaccrual Loans. 90 not not not six The following table presents the amortized cost of nonaccrual loans by class of loan at the dates indicated: June 30, 2024 (Restated) December 31, 2023 Nonaccrual Loans with ACLL Nonaccrual Loans with No ACLL Total Nonaccrual Loans Nonaccrual Loans with ACLL Nonaccrual Loans with No ACLL Total Nonaccrual Loans (In thousands) One-to-four family $ 393 $ 1,357 $ 1,750 $ 418 $ 1,426 $ 1,844 Multi-family — 708 708 — — — Commercial real estate 14 — 14 28 — 28 Construction and land 6 19,286 19,292 6 14,980 14,986 Home equity 89 29 118 92 31 123 Auto and other consumer 50 696 746 38 748 786 Commercial business 119 884 1,003 165 712 877 Total nonaccrual loans $ 671 $ 22,960 $ 23,631 $ 747 $ 17,897 $ 18,644 Interest income recognized on a cash basis on nonaccrual loans for the three June 30, 2024 2023 six June 30, 2024 2023 Past due loans. not three 90 June 30, 2024 no 90 December 31, 2023 The following tables present the amortized cost of past due loans (including both accruing and nonaccruing loans) by segment and class as of the periods shown: 30-59 Days 60-89 Days 90 Days or More Total June 30, 2024 (Restated) Past Due Past Due Past Due Past Due Current Total Loans (In thousands) Real Estate: One-to-four family $ — $ — $ 928 $ 928 $ 389,006 $ 389,934 Multi-family — — 708 708 349,368 350,076 Commercial real estate — — 8,529 8,529 366,982 375,511 Construction and land — — 11,187 11,187 96,086 107,273 Total real estate loans — — 21,352 21,352 1,201,442 1,222,794 Consumer: Home equity — — — — 72,613 72,613 Auto and other consumer 1,118 418 720 2,256 283,367 285,623 Total consumer loans 1,118 418 720 2,256 355,980 358,236 Commercial business loans 24 14 607 645 116,449 117,094 Total loans $ 1,142 $ 432 $ 22,679 $ 24,253 $ 1,673,871 $ 1,698,124 30-59 Days 60-89 Days 90 Days or More Total December 31, 2023 Past Due Past Due Past Due Past Due Current Total Loans (In thousands) Real Estate: One-to-four family $ 802 $ — $ 1,010 $ 1,812 $ 376,620 $ 378,432 Multi-family — — — — 333,094 333,094 Commercial real estate — 8,526 — 8,526 379,457 387,983 Construction and land 14 — — 14 129,677 129,691 Total real estate loans 816 8,526 1,010 10,352 1,218,848 1,229,200 Consumer: Home equity 59 — — 59 69,344 69,403 Auto and other consumer 1,854 601 791 3,246 245,884 249,130 Total consumer loans 1,913 601 791 3,305 315,228 318,533 Commercial business loans 1,117 757 — 1,874 110,421 112,295 Total loans $ 3,846 $ 9,884 $ 1,801 $ 15,531 $ 1,644,497 $ 1,660,028 Credit quality indicator. 6, 7, 8 8 not not When First Fed classifies problem assets as either substandard or doubtful, it may may not not not 4 5 not 1 3 The following table presents the amortized cost of loans receivable by internally assigned risk grade and class of loans as of June 30, 2024 six June 30, 2024 90 Term Loans by Year of Origination or Most Recent Renewal or Extension (1) Revolving Total 2024 2023 2022 2021 2020 Prior Loans Loans (In thousands) One-to-four family Pass (Grades 1-3) $ 297 $ 3,503 $ 119,977 $ 118,380 $ 66,971 $ 73,890 $ — $ 383,018 Watch (Grade 4) — — 274 1,322 1,016 2,139 — 4,751 Special Mention (Grade 5) — — — — 297 79 — 376 Substandard (Grade 6) — — — — 859 930 — 1,789 Total one-to-four family 297 3,503 120,251 119,702 69,143 77,038 — 389,934 Gross charge-offs year-to-date — — — — — — — — Multi-family Pass (Grades 1-3) 87 52,130 114,474 90,320 56,083 11,491 — 324,585 Watch (Grade 4) — — 8,819 14,980 — 984 — 24,783 Substandard (Grade 6) — — — — 708 — — 708 Total multi-family 87 52,130 123,293 105,300 56,791 12,475 — 350,076 Gross charge-offs year-to-date — — — — — — — — Commercial Real Estate Pass (Grades 1-3) 5,202 52,303 78,763 98,936 70,852 32,228 — 338,284 Watch (Grade 4) — 4,380 4,311 — 8,725 776 — 18,192 Special Mention (Grade 5) — — — 6,478 — 2,739 — 9,217 Substandard (Grade 6) — — 14 8,529 1,275 — — 9,818 Total commercial real estate 5,202 56,683 83,088 113,943 80,852 35,743 — 375,511 Gross charge-offs year-to-date — — — — — — — — Construction and Land Pass (Grades 1-3) 11,873 24,419 26,161 18,632 708 606 — 82,399 Watch (Grade 4) — 5,543 — — — 27 — 5,570 Special Mention (Grade 5) — — — — — 12 — 12 Substandard (Grade 6) 8,099 11,187 — — — 6 — 19,292 Total construction and land 19,972 41,149 26,161 18,632 708 651 — 107,273 Gross charge-offs year-to-date — 3,978 — — — — — 3,978 Home Equity Pass (Grades 1-3) 2,881 6,533 6,765 4,374 2,784 5,279 43,550 72,166 Watch (Grade 4) — — — — 36 28 253 317 Substandard (Grade 6) — — — 29 57 12 32 130 Total home equity 2,881 6,533 6,765 4,403 2,877 5,319 43,835 72,613 Gross charge-offs year-to-date — — — — — — — — Auto and Other Consumer Pass (Grades 1-3) 53,862 52,536 73,374 40,423 14,779 46,667 466 282,107 Watch (Grade 4) 605 452 688 62 251 306 2 2,366 Special Mention (Grade 5) 32 118 223 39 22 — — 434 Substandard (Grade 6) 54 58 — 388 151 65 — 716 Total auto and other consumer 54,553 53,164 74,285 40,912 15,203 47,038 468 285,623 Gross charge-offs year-to-date — 312 1,028 44 — 220 34 1,638 Commercial business Pass (Grades 1-3) 20,699 22,062 10,139 4,244 1,924 13,683 27,538 100,289 Watch (Grade 4) 1,687 190 3,839 3,788 — — (38 ) 9,466 Special Mention (Grade 5) — — 14 — — — — 14 Substandard (Grade 6) — 273 3,770 144 618 — 2,493 7,298 Loss (Grade 8) — — — — 24 — 3 27 Total commercial business 22,386 22,525 17,762 8,176 2,566 13,683 29,996 117,094 Gross charge-offs year-to-date — — 814 1,748 114 — — 2,676 Total loans Pass (Grades 1-3) 94,901 213,486 429,653 375,309 214,101 183,844 71,554 1,582,848 Watch (Grade 4) 2,292 10,565 17,931 20,152 10,028 4,260 217 65,445 Special Mention (Grade 5) 32 118 237 6,517 319 2,830 — 10,053 Substandard (Grade 6) 8,153 11,518 3,784 9,090 3,668 1,013 2,525 39,751 Loss (Grade 8) — — — — 24 — 3 27 Total loans $ 105,378 $ 235,687 $ 451,605 $ 411,068 $ 228,140 $ 191,947 $ 74,299 $ 1,698,124 Total gross charge-offs year-to-date $ — $ 4,290 $ 1,842 $ 1,792 $ 114 $ 220 $ 34 $ 8,292 ( 1 90 The following table presents the amortized cost of loans receivable by internally assigned risk grade and class of loans as of December 31, 2023 90 Term Loans by Year of Origination or Most Recent Renewal or Extension (1) Revolving Total 2023 2022 2021 2020 2019 Prior Loans Loans (In thousands) One-to-four family Pass (Grades 1-3) $ 2,282 $ 102,389 $ 118,028 $ 69,229 $ 13,882 $ 65,701 $ — $ 371,511 Watch (Grade 4) — 275 1,338 1,569 — 1,295 — 4,477 Special Mention (Grade 5) — — — 300 — 80 — 380 Substandard (Grade 6) — — — 327 482 1,255 — 2,064 Total one-to-four family 2,282 102,664 119,366 71,425 14,364 68,331 — 378,432 Gross charge-offs for the year — — — — — — — — Multi-family Pass (Grades 1-3) 52,208 105,902 88,293 57,588 6,922 5,356 — 316,269 Watch (Grade 4) — — 15,126 708 — 991 — 16,825 Total multi-family 52,208 105,902 103,419 58,296 6,922 6,347 — 333,094 Gross charge-offs for the year — — — — — — — — Commercial Real Estate Pass (Grades 1-3) 52,823 87,712 99,058 76,664 13,096 22,425 — 351,778 Watch (Grade 4) 4,433 1,168 1,340 8,829 3,561 496 — 19,827 Special Mention (Grade 5) — — 6,528 — — 2 — 6,530 Substandard (Grade 6) — 28 8,526 1,294 — — — 9,848 Total commercial real estate 57,256 88,908 115,452 86,787 16,657 22,923 — 387,983 Gross charge-offs for the year — — — — — — — — Construction and Land Pass (Grades 1-3) 20,772 49,508 23,988 727 344 464 — 95,803 Watch (Grade 4) 6,512 4,935 229 — — 15 — 11,691 Special Mention (Grade 5) 7,196 — — — — 14 — 7,210 Substandard (Grade 6) 14,981 — — — — 6 — 14,987 Total construction and land 49,461 54,443 24,217 727 344 499 — 129,691 Gross charge-offs for the year — — — — — — — — Home Equity Pass (Grades 1-3) 7,179 7,169 4,638 3,063 1,331 4,283 41,105 68,768 Watch (Grade 4) — — — — — 155 345 500 Substandard (Grade 6) — — 30 59 — 13 33 135 Total home equity 7,179 7,169 4,668 3,122 1,331 4,451 41,483 69,403 Gross charge-offs for the year — — — — — 10 — 10 Auto and Other Consumer Pass (Grades 1-3) 49,649 69,052 64,101 29,113 14,660 18,593 385 245,553 Watch (Grade 4) 270 919 579 204 138 59 4 2,173 Special Mention (Grade 5) 90 334 33 162 — — — 619 Substandard (Grade 6) 84 393 — — 30 278 — 785 Total auto and other consumer 50,093 70,698 64,713 29,479 14,828 18,930 389 249,130 Gross charge-offs for the year — 3,018 15 52 11 112 104 3,312 Commercial business Pass (Grades 1-3) 23,499 19,191 11,032 2,440 455 13,635 29,976 100,228 Watch (Grade 4) 340 62 275 270 — (1 ) 3,806 4,752 Substandard (Grade 6) 291 3,653 104 779 — (1 ) 2,489 7,315 Total commercial business 24,130 22,906 11,411 3,489 455 13,633 36,271 112,295 Gross charge-offs for the year — — — — — — — — Total loans Pass (Grades 1-3) 208,412 440,923 409,138 238,824 50,690 130,457 71,466 1,549,910 Watch (Grade 4) 11,555 7,359 18,887 11,580 3,699 3,010 4,155 60,245 Special Mention (Grade 5) 7,286 334 6,561 462 — 96 — 14,739 Substandard (Grade 6) 15,356 4,074 8,660 2,459 512 1,551 2,522 35,134 Total loans $ 242,609 $ 452,690 $ 443,246 $ 253,325 $ 54,901 $ 135,114 $ 78,143 $ 1,660,028 Total Gross charge-offs for the year $ — $ 3,018 $ 15 $ 52 $ 11 $ 122 $ 104 $ 3,322 ( 1 90 Individually Evaluated Loans. 326 no Loans that are deemed by management to possess unique risk characteristics are evaluated individually for purposes of determining an appropriate lifetime ACLL. The Company uses a discounted cash flow approach, using the loan’s effective interest rate, for determining the ACL on individually evaluated loans, unless the loan is deemed collateral dependent. Collateral dependent loans are evaluated based on the estimated fair value of the underlying collateral, less estimated costs to sell. The Company may no As of June 30, 2024 June 30, 2024 four June 30, 2024 At December 31, 2023 December 31, 2023 one December 31, 2023. Collateral Dependent Loans. Collateral Type June 30, 2024 (Restated) Single Family Residence Multi-family Housing Condominium Automobile Business Assets Total (In thousands) One-to-four family $ 1,357 $ — $ — $ — $ — $ 1,357 Multi-family — 708 — — — 708 Construction and land 8,099 — 11,187 — — 19,286 Home equity 29 — — — — 29 Auto and other consumer — — — 388 — 388 Commercial business — — 116 — 604 720 Total collateral dependent loans $ 9,485 $ 708 $ 11,303 $ 388 $ 604 $ 22,488 Collateral Type December 31, 2023 Single Family Residence Condominium Automobile Business Assets Total (In thousands) One-to-four family $ 1,426 $ — $ — $ — $ 1,426 Construction and land — 14,981 — — 14,981 Home equity 30 — — — 30 Auto and other consumer — — 180 — 180 Commercial business — 119 — 652 771 Total collateral dependent loans $ 1,456 $ 15,100 $ 180 $ 652 $ 17,388 Modified Loans to Troubled Borrowers. January 1, 2023, 2022 02, no During the six June 30, 2024 one June 30, 2024 During the year ended December 31, 2023, one |