LOANS AND ALLOWANCE FOR CREDIT LOSSES FOR LOANS

Schedule of risk category of bank loans by year of origination


	Term Loans Amortized Cost Basis by Origination Fiscal Year
															Total
													Revolving		Loans
	2024		2023		2022		2021		2020		Prior		Loans		Receivable

Commercial business
Risk rating
Pass	$	10,078	$	63,586	$	87,431	$	30,264	$	17,299	$	13,038	$	3,131	$	224,827
Special Mention		—		251		773		—		552		286		2,497		4,359
Substandard		—		—		—		—		—		63		—		63
Total commercial business	$	10,078	$	63,837	$	88,204	$	30,264	$	17,851	$	13,387	$	5,628	$	229,249
Current YTD gross write-offs	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—

Commercial real estate
Risk rating
Pass	$	24,867	$	60,034	$	148,293	$	90,346	$	53,902	$	163,891	$	—	$	541,333
Special Mention		—		3,780		903		—		—		26,975		—		31,658
Substandard		—		—		—		—		—		84		—		84
Total commercial real estate	$	24,867	$	63,814	$	149,196	$	90,346	$	53,902	$	190,950	$	—	$	573,075
Current YTD gross write-offs	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—

Land
Risk rating
Pass	$	3,501	$	2,361	$	98	$	1,809	$	110	$	454	$	—	$	8,333
Special Mention		—		357		—		—		—		—		—		357
Total land	$	3,501	$	2,718	$	98	$	1,809	$	110	$	454	$	—	$	8,690
Current YTD gross write-offs	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—

Multi-family
Risk rating
Pass	$	684	$	17,150	$	32,221	$	5,066	$	8,965	$	2,834	$	—	$	66,920
Special Mention		—		—		—		—		35		32		—		67
Substandard		—		—		—		—		—		30		—		30
Total multi-family	$	684	$	17,150	$	32,221	$	5,066	$	9,000	$	2,896	$	—	$	67,017
Current YTD gross write-offs	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—


	Term Loans Amortized Cost Basis by Origination Fiscal Year
															Total
													Revolving		Loans
	2024		2023		2022		2021		2020		Prior		Loans		Receivable

Real estate construction
Risk rating
Pass	$	12,805	$	17,536	$	11,056	$	—	$	—	$	—	$	—	$	41,397
Special Mention		770		—		—		—		—		—		—		770
Total real estate construction	$	13,575	$	17,536	$	11,056	$	—	$	—	$	—	$	—	$	42,167
Current YTD gross write-offs	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—

Real estate one-to-four family
Risk rating
Pass	$	—	$	—	$	61,048	$	4,194	$	4,411	$	15,145	$	11,430	$	96,228
Substandard		—		—		—		—		—		38		—		38
Total real estate one-to-four family	$	—	$	—	$	61,048	$	4,194	$	4,411	$	15,183	$	11,430	$	96,266
Current YTD gross write-offs	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—

Other installment
Risk rating
Pass	$	311	$	612	$	223	$	86	$	34	$	18	$	451	$	1,735
Total other installment	$	311	$	612	$	223	$	86	$	34	$	18	$	451	$	1,735
Current YTD gross write-offs	$	—	$	11	$	—	$	—	$	—	$	2	$	—	$	13

Total loans receivable, gross
Risk rating
Pass	$	52,246	$	161,279	$	340,370	$	131,765	$	84,721	$	195,380	$	15,012	$	980,773
Special Mention		770		4,388		1,676		—		587		27,293		2,497		37,211
Substandard		—		—		—		—		—		215		—		215
Total loans receivable, gross	$	53,016	$	165,667	$	342,046	$	131,765	$	85,308	$	222,888	$	17,509	$	1,018,199
Total current YTD gross write-offs	$	—	$	11	$	—	$	—	$	—	$	2	$	—	$	13

Schedule of impaired financing receivables

The following table presents an analysis of loans receivable and the allowance for loan losses, based on impairment methodology as of March 31, 2023 (in thousands):



	Allowance for Loan Losses						Recorded Investment in Loans
	Individually		Collectively				Individually		Collectively
	Evaluated		Evaluated				Evaluated		Evaluated
	for		for				for		for
March 31, 2023	Impairment		Impairment		Total		Impairment		Impairment		Total

Commercial business	$	—	$	3,123	$	3,123	$	79	$	232,789	$	232,868
Commercial real estate		—		8,894		8,894		100		564,396		564,496
Land		—		93		93		—		6,437		6,437
Multi-family		—		798		798		—		55,836		55,836
Real estate construction		—		764		764		—		47,762		47,762
Consumer		6		1,121		1,127		450		101,007		101,457
Unallocated		—		510		510		—		—		—
Total	$	6	$	15,303	$	15,309	$	629	$	1,008,227	$	1,008,856

Schedule of credit quality indicators

The following table presents an analysis of loans by credit quality indicators as of March 31, 2023 (in thousands):


											Total
			Special								Loans
March 31, 2023	Pass		Mention		Substandard		Doubtful		Loss		Receivable

Commercial business	$	231,384	$	1,367	$	117	$	—	$	—	$	232,868
Commercial real estate		544,426		17,626		2,444		—		—		564,496
Land		6,437		—		—		—		—		6,437
Multi-family		55,694		142		—		—		—		55,836
Real estate construction		47,762		—		—		—		—		47,762
Consumer		101,371		—		86		—		—		101,457
Total	$	987,074	$	19,135	$	2,647	$	—	$	—	$	1,008,856