SEC Info - ESSA Bancorp, Inc. - ‘10-K’ for 9/30/23

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ESSA Bancorp, Inc. – ‘10-K’ for 9/30/23 – ‘EX-101.SCH’

On: Thursday, 12/14/23, at 2:38pm ET · For: 9/30/23 · Accession #: 950170-23-70332 · File #: 1-33384

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

12/14/23  ESSA Bancorp, Inc.                10-K        9/30/23  129:24M                                    Donnelley … Solutions/FA

Annual Report — Form 10-K

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-K        Annual Report                                       HTML   5.43M 
 2: EX-21       Subsidiaries List                                   HTML     39K 
 3: EX-23       Consent of Expert or Counsel                        HTML     37K 
 7: EX-97       Clawback Policy re: Recovery of Erroneously         HTML     51K 
                Awarded Compensation                                             
 4: EX-31.1     Certification -- §302 - SOA'02                      HTML     41K 
 5: EX-31.2     Certification -- §302 - SOA'02                      HTML     41K 
 6: EX-32       Certification -- §906 - SOA'02                      HTML     39K 
13: R1          Document and Entity Information                     HTML    109K 
14: R2          Consolidated Balance Sheet                          HTML    141K 
15: R3          Consolidated Balance Sheet (Parenthetical)          HTML     59K 
16: R4          Consolidated Statement of Income                    HTML    150K 
17: R5          Consolidated Statement of Comprehensive Income      HTML    101K 
18: R6          Consolidated Statement of Changes in Stockholders'  HTML     83K 
                Equity                                                           
19: R7          Consolidated Statement of Changes in Stockholders'  HTML     39K 
                Equity (Parenthetical)                                           
20: R8          Consolidated Statement of Cash Flows                HTML    162K 
21: R9          Summary of Significant Accounting Policies          HTML    145K 
22: R10         Earnings per Share                                  HTML     63K 
23: R11         Investment Securities                               HTML    381K 
24: R12         Loans Receivable                                    HTML   1.00M 
25: R13         Premises and Equipment                              HTML     59K 
26: R14         Deposits                                            HTML     89K 
27: R15         Short-Term Borrowings                               HTML     58K 
28: R16         Income Taxes                                        HTML    140K 
29: R17         Commitments and Contingent Liabilities              HTML     63K 
30: R18         Leases                                              HTML    103K 
31: R19         Employee Benefits                                   HTML    236K 
32: R20         Regulatory Restrictions                             HTML     41K 
33: R21         Regulatory Capital Requirements                     HTML    131K 
34: R22         Fair Value                                          HTML    321K 
35: R23         Accumulated Other Comprehensive Income (Loss)       HTML    134K 
36: R24         Derivatives and Hedging Activities                  HTML    136K 
37: R25         Revenue Recognition                                 HTML     52K 
38: R26         Parent Company                                      HTML    144K 
39: R27         Summary of Significant Accounting Policies          HTML    197K 
                (Policies)                                                       
40: R28         Summary of Significant Accounting Policies          HTML     86K 
                (Tables)                                                         
41: R29         Earnings per Share (Tables)                         HTML     60K 
42: R30         Investment Securities (Tables)                      HTML    377K 
43: R31         Loans Receivable (Tables)                           HTML    999K 
44: R32         Premises and Equipment (Tables)                     HTML     57K 
45: R33         Deposits (Tables)                                   HTML     88K 
46: R34         Short-Term Borrowings (Tables)                      HTML     54K 
47: R35         Income Taxes (Tables)                               HTML    137K 
48: R36         Commitments and Contingent Liabilities (Tables)     HTML     48K 
49: R37         Leases (Tables)                                     HTML    104K 
50: R38         Employee Benefits (Tables)                          HTML    228K 
51: R39         Regulatory Capital Requirements (Tables)            HTML    125K 
52: R40         Fair Value (Tables)                                 HTML    316K 
53: R41         Accumulated Other Comprehensive Income (Loss)       HTML    135K 
                (Tables)                                                         
54: R42         Derivatives and Hedging Activities (Tables)         HTML    128K 
55: R43         Parent Company (Tables)                             HTML    146K 
56: R44         Summary of Significant Accounting Policies -        HTML     73K 
                Additional Information (Detail)                                  
57: R45         Summary of Significant Accounting Policies -        HTML     48K 
                Carrying Amount of Goodwill and Intangible Assets                
                (Detail)                                                         
58: R46         Summary of Significant Accounting Policies -        HTML     47K 
                Amortizable Intangible Assets (Detail)                           
59: R47         Summary of Significant Accounting Policies -        HTML     41K 
                Estimated Future Amortization Expense (Detail)                   
60: R48         Earnings Per Share - Composition of the             HTML     53K 
                Weighted-Average Common Shares (Denominator) Used                
                in the Basic and Diluted Earnings per Share                      
                Computation (Detail)                                             
61: R49         Earnings Per Share - Additional Information         HTML     43K 
                (Detail)                                                         
62: R50         Investment Securities - Summary of Amortized Cost,  HTML     95K 
                Gross Unrealized Gains and Losses, and Fair Value                
                of Investment Securities (Detail)                                
63: R51         Investment Securities - Summary of Unrealized and   HTML     42K 
                Realized Gains and Losses Recognized in Net Income               
                on Equity Securities (Detail)                                    
64: R52         Investment Securities - Schedule of Amortized Cost  HTML     87K 
                and Fair Value of Debt Securities by Contractual                 
                Maturity (Detail)                                                
65: R53         Investment Securities - Additional Information      HTML     57K 
                (Detail)                                                         
66: R54         Investment Securities - Schedule of Gross           HTML     96K 
                Unrealized Losses and Fair Value (Detail)                        
67: R55         Loans Receivable - Summary of Loans Receivable      HTML     68K 
                (Detail)                                                         
68: R56         Loans Receivable - Additional Information (Detail)  HTML     83K 
69: R57         Loans Receivable - Schedule of Loans Evaluated for  HTML     69K 
                Impairment (Detail)                                              
70: R58         Loans Receivable - Schedule of Investment and       HTML     95K 
                Unpaid Principal Balances for Impaired Loans                     
                (Detail)                                                         
71: R59         Loans Receivable - Classes of Loan Portfolio,       HTML     65K 
                Internal Risk Rating System (Detail)                             
72: R60         Loans Receivable - Schedule of Performing or        HTML     70K 
                Nonperforming Loans (Detail)                                     
73: R61         Loans Receivable - Classes of Loan Portfolio        HTML     85K 
                Summarized by Aging Categories (Detail)                          
74: R62         Loans Receivable - Summary of Primary Segments of   HTML     88K 
                ALL (Detail)                                                     
75: R63         Loans Receivable - Summary of Troubled Debt         HTML     55K 
                Restructurings Granted (Detail)                                  
76: R64         Premises and Equipment - Composition of Premises    HTML     54K 
                and Equipment (Detail)                                           
77: R65         Premises and Equipment - Additional Information     HTML     39K 
                (Detail)                                                         
78: R66         Deposits - Schedule of Deposits and Respective      HTML     59K 
                Weighted-Average Interest Rates by Major                         
                Classifications (Detail)                                         
79: R67         Deposits - Scheduled Maturities of Certificates of  HTML     50K 
                Deposit (Detail)                                                 
80: R68         Deposits - Additional Information (Detail)          HTML     43K 
81: R69         Deposits - Scheduled Maturities of Certificates of  HTML     46K 
                Deposit in Denominations (Detail)                                
82: R70         Short-Term Borrowings - Additional Information      HTML     51K 
                (Detail)                                                         
83: R71         Short-Term Borrowings - Schedule of Short-Term      HTML     49K 
                Borrowings (Detail)                                              
84: R72         Income Taxes - Schedule of Provision for Income     HTML     53K 
                Taxes (Detail)                                                   
85: R73         Income Taxes - Schedule of Changes in Significant   HTML     78K 
                Portions of the Deferred Tax Assets and Deferred                 
                Tax Liabilities (Detail)                                         
86: R74         Income Taxes - Additional Information (Detail)      HTML     43K 
87: R75         Income Taxes - Schedule of Reconciliation of the    HTML     66K 
                Federal Statutory Rate and the Effective Income                  
                Tax Rate (Detail)                                                
88: R76         Commitments and Contingent Liabilities -            HTML     45K 
                Components of Off Balance Sheet Commitments                      
                (Detail)                                                         
89: R77         Commitments and Contingent Liabilities -            HTML     62K 
                Additional Information (Detail)                                  
90: R78         Leases - Additional Information (Detail)            HTML     38K 
91: R79         Leases - Summary of Balance Sheet Operating Lease   HTML     47K 
                Right-of-Use Assets and Lease Liabilities (Detail)               
92: R80         Leases - Summary of Lease Term and Discount Rate    HTML     43K 
                (Detail)                                                         
93: R81         Leases - Summary of Components of Lease Cost        HTML     43K 
                (Detail)                                                         
94: R82         Leases - Summary of Future Minimum Lease Payments   HTML     57K 
                (Detail)                                                         
95: R83         Employee Benefits - Additional Information          HTML     98K 
                (Detail)                                                         
96: R84         Employee Benefits - Components of the ESOP Shares   HTML     48K 
                (Detail)                                                         
97: R85         Employee Benefits - Schedule of Nonvested           HTML     67K 
                Restricted Stock Option Activity (Detail)                        
98: R86         Employee Benefits - Summary of Change in Plan       HTML     62K 
                Assets and Benefit Obligation (Detail)                           
99: R87         Employee Benefits - Summary of the Components of    HTML     39K 
                Net Periodic Pension Cost (Detail)                               
100: R88         Employee Benefits - Summary of the Components of    HTML     58K  
                Net Periodic Benefit Cost (Detail)                               
101: R89         Employee Benefits - Schedule of Weighted-Average    HTML     39K  
                Assumptions (Detail)                                             
102: R90         Employee Benefits - Schedule of Assumptions Used    HTML     42K  
                to Determine Net Periodic Benefit Cost (Detail)                  
103: R91         Employee Benefits - Schedule of Assumptions Used    HTML     40K  
                to Determine Net Periodic Benefit Cost                           
                (Parenthetical) (Detail)                                         
104: R92         Employee Benefits - Summary of the Plan's           HTML     54K  
                Financial Assets at Fair Value, Within the Fair                  
                Value Hierarchy (Detail)                                         
105: R93         Employee Benefits - The Bank's Defined Benefit      HTML     46K  
                Pension Plan Weighted-Average Asset Allocations                  
                (Detail)                                                         
106: R94         Employee Benefits - Summary of Estimated Future     HTML     49K  
                Benefit Payments (Detail)                                        
107: R95         Regulatory Restrictions - Additional Information    HTML     42K  
                (Detail)                                                         
108: R96         Regulatory Capital Requirements - Additional        HTML     49K  
                Information (Detail)                                             
109: R97         Regulatory Capital Requirements - Bank's Actual     HTML     86K  
                Capital Ratios (Detail)                                          
110: R98         Fair Value - Schedule of Fair Value For Assets and  HTML     82K  
                Liabilities Required to be Measured and Reported                 
                at Fair Value on a Recurring Basis (Detail)                      
111: R99         Fair Value - Schedule of Changes in Fair Value of   HTML     51K  
                Level III Investments (Detail)                                   
112: R100        Fair Value - Schedule of Fair Value For Assets      HTML     46K  
                Required to be Measured and Reported at Fair Value               
                on a Nonrecurring Basis (Detail)                                 
113: R101        Fair Value - Summary of Additional Quantitative     HTML     64K  
                Information about Assets Measured at Fair Value on               
                Nonrecurring Basis (Detail)                                      
114: R102        Fair Value - Additional Information (Detail)        HTML     41K  
115: R103        Fair Value - Schedule of Assets and Liabilities     HTML     64K  
                not Required to be Measured and Reported at Fair                 
                Value (Detail)                                                   
116: R104        Accumulated Other Comprehensive Income (Loss) -     HTML     71K  
                Summary of Activity in Accumulated Other                         
                Comprehensive Income (Loss) (Detail)                             
117: R105        Accumulated Other Comprehensive Income (Loss) -     HTML     40K  
                Summary of Activity in Accumulated Other                         
                Comprehensive Income (Loss) (Parenthetical)                      
                (Detail)                                                         
118: R106        Accumulated Other Comprehensive Income (Loss) -     HTML     75K  
                Summary of Reclassification Out of Accumulated                   
                Other Comprehensive Income (Loss) (Detail)                       
119: R107        Derivatives and Hedging Activities - Schedule of    HTML     58K  
                Fair Value of Derivative Financial Instruments as                
                well as their Classification on Consolidated                     
                Balance Sheet (Detail)                                           
120: R108        Derivatives and Hedging Activities - Additional     HTML     61K  
                Information (Detail)                                             
121: R109        Derivatives and Hedging Activities - Schedule of    HTML     52K  
                Effect of Cash Flow Hedge Accounting on                          
                Accumulated Other Comprehensive Income (Detail)                  
122: R110        Parent Company - Condensed Balance Sheet (Detail)   HTML     78K  
123: R111        Parent Company - Condensed Statement of Income      HTML     95K  
                (Detail)                                                         
124: R112        Parent Company - Condensed Statement of Cash Flows  HTML     86K  
                (Detail)                                                         
127: XML         IDEA XML File -- Filing Summary                      XML    251K  
125: XML         XBRL Instance -- essa-20230930_htm                   XML   7.39M  
126: EXCEL       IDEA Workbook of Financial Report Info              XLSX    258K  
11: EX-101.CAL  XBRL Calculations -- essa-20230930_cal               XML    402K 
 9: EX-101.DEF  XBRL Definitions -- essa-20230930_def                XML    941K 
12: EX-101.LAB  XBRL Labels -- essa-20230930_lab                     XML   2.24M 
10: EX-101.PRE  XBRL Presentations -- essa-20230930_pre              XML   1.76M 
 8: EX-101.SCH  XBRL Schema -- essa-20230930                         XSD    309K 
128: JSON        XBRL Instance as JSON Data -- MetaLinks              771±  1.28M  
129: ZIP         XBRL Zipped Folder -- 0000950170-23-070332-xbrl      Zip    682K

‘EX-101.SCH’ — XBRL Schema — essa-20230930

This Exhibit is an XBRL File.

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<link:linkbaseRef xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:href="essa-20230930_pre.xml" xlink:role="http://www.xbrl.org/2003/role/presentationLinkbaseRef" xlink:title="Presentation link" xlink:type="simple"/>

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<link:definition> 100000 - Document - Document and Entity Information </link:definition>

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