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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 |
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-97 |
Exhibit 97
ESSA BANCORP, INC.
CLAWBACK POLICY
The Board of Directors (the “Board”) of ESSA Bancorp,Inc. (the “Company”) believes that it is in the best interests of the Company and its shareholders to adopt this Clawback Policy (this “Policy”), which provides for the recovery of certain incentive compensation in the event of an accounting restatement.
The Company has adopted this Policy as a supplement to any other clawback policies or provisions in effect now or in the future at the Company. To the extent this Policy applies to compensation payable to a person covered by this Policy, it shall supersede any other conflicting provision or policy maintained by the Company and shall be the only clawback policy applicable to such compensation and no other clawback policy shall apply; provided that, if such other policy or provision provides that a greater amount of such compensation shall be subject to clawback, such other policy or provision shall apply to the amount in excess of the amount subject to clawback under this Policy.
This Policy shall be interpreted to comply with the clawbackrules found in 17 C.F.R.§240.10D and the related listing rules of the national securities exchange or national securities association (the “Exchange”) on which the Company has listed securities, and, to the extent this Policy is any manner deemed inconsistent with such rules, this Policy shall be treated as retroactively amended to be compliant with such rules.
Exhibit 97
(1) the amount shall be based on a reasonable estimate of the effect of the accounting restatement on the stock price or total shareholder return upon which the Incentive- Based Compensation was received; and (2) the Company must maintain documentation of the determination of that reasonable estimate and provide such documentation to the Exchange.
(c) below apply. The Compensation Committee of the Board of Directors (the “Committee”) shall determine the repayment schedule for each amount of Erroneously Awarded Compensation in a manner that complies with this “reasonably promptly” requirement.Such determination shall be consistent with any applicable legal guidance by the Securities and Exchange Commission, judicial opinion, or otherwise. The determination of “reasonably promptly” may vary from case to case and the Committee is authorized to adopt additional rules to further describe what repayment schedules satisfy this requirement.
Exhibit 97
Clawback Policy Acknowledgment
I, the undersigned, agree and acknowledge that I am fully bound by, and subject to, all of the terms and conditions of the ESSA Bancorp, Inc. Clawback Policy (as may be amended, restated, supplemented or otherwise modified from time to time, the “Policy”) and that I have been provided a copy of the Policy. In the event of any inconsistency between the Policy and the terms of any employment or similar agreement to which I am a party, or the terms of any compensation plan, program or agreement under which any compensation has been granted, awarded, earned or paid, the terms of the Policy shall govern. If the Committee determines that any amounts granted, awarded, earned or paid to me must be forfeited or reimbursed to the Company,I will promptly take any action necessary to effectuate such forfeiture and/or reimbursement.
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Date |
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| This ‘10-K’ Filing | Date | Other Filings | ||
|---|---|---|---|---|
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| Filed on: | 12/14/23 | |||
| 10/2/23 | ||||
| For Period end: | 9/30/23 | 4 | ||
| 11/28/22 | ||||
| List all Filings | ||||
As Of Filer Filing For·On·As Docs:Size Issuer Filing Agent 12/14/22 ESSA Bancorp, Inc. 10-K 9/30/22 131:32M ActiveDisclosure/FA 1/05/22 ESSA Bancorp, Inc. 8-K:5,9 1/03/22 13:491K Luse Gorman, PC/FA 12/14/20 ESSA Bancorp, Inc. 10-K 9/30/20 138:35M ActiveDisclosure/FA 12/16/19 ESSA Bancorp, Inc. 10-K 9/30/19 133:33M ActiveDisclosure/FA 10/14/16 ESSA Bancorp, Inc. 8-K:5,9 10/12/16 2:129K Luse Gorman, PC/FA 1/26/16 ESSA Bancorp, Inc. DEF 14A 3/03/16 1:740K Donnelley … Solutions/FA 5/01/13 ESSA Bancorp, Inc. 8-K:5,9 5/01/13 6:542K Luse Gorman, PC/FA 10/06/08 ESSA Bancorp, Inc. 8-K:5,9 9/30/08 12:322K Luse Gorman, PC/FA 12/07/06 ESSA Bancorp, Inc. S-1 24:3.9M Donnelley … Solutions/FA |