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Loans and Allowance for Loan Losses (Tables)

6 Months Ended

Dec. 31, 2019

Categories of Loans

Classes of loans include:

		December 31, 2019				June 30, 2019
Real estate loans:
One- to four-family, including home equity loans		$	127,679			$	129,290
Multi-family			102,756				104,663
Commercial			148,299				143,367
Home equity lines of credit			8,867				8,938
Construction			18,749				16,113
Commercial			82,692				84,246
Consumer			7,355				7,136
Total loans			496,397				493,753
Less:
Unearned fees and discounts, net			(306	)			(349	)
Allowance for loan losses			6,222				6,328
Loans, net		$	490,481			$	487,774

Allowance for Loan Losses and Recorded Investment in Loans Based on Portfolio Segment and Impairment Method

The following tables present the balance in the allowance for loan losses and the recorded investment in loans based on portfolio segment and impairment method as of the three month and six month periods ended December 31, 2019 and 2018 and the year ended June 30, 2019:

		Three Months Ended December 31, 2019 Real Estate Loans
		One- to Four-Family				Multi-Family				Commercial				Home Equity Lines of Credit
Allowance for loan losses:
Balance, beginning of period		$	990			$	1,602			$	1,657			$	90
Provision charged to expense			14				(40	)			28				—
Losses charged off			(13	)			—				—				—
Recoveries			—				—				—				—
Balance, end of period		$	991			$	1,562			$	1,685			$	90
Ending balance: individually evaluated for impairment		$	—			$	—			$	—			$	—
Ending balance: collectively evaluated for impairment		$	991			$	1,562			$	1,685			$	90
Loans:
Ending balance		$	127,679			$	102,756			$	148,299			$	8,867
Ending balance: individually evaluated for impairment		$	1,470			$	—			$	6			$	18
Ending balance: collectively evaluated for impairment		$	126,209			$	102,756			$	148,293			$	8,849
		Three Months Ended December 31, 2019 (Continued)
		Construction				Commercial				Consumer				Total
Allowance for loan losses:
Balance, beginning of period		$	204			$	1,664			$	70			$	6,277
Provision charged to expense			13				(54	)			9				(30	)
Losses charged off			—				—				(13	)			(26	)
Recoveries			—				—				1				1
Balance, end of period		$	217			$	1,610			$	67			$	6,222
Ending balance: individually evaluated for impairment		$	—			$	—			$	—			$	—
Ending balance: collectively evaluated for impairment		$	217			$	1,610			$	67			$	6,222
Loans:
Ending balance		$	18,749			$	82,692			$	7,355			$	496,397
Ending balance: individually evaluated for impairment		$	—			$	48			$	8			$	1,550
Ending balance: collectively evaluated for impairment		$	18,749			$	82,644			$	7,347			$	494,847

		Six Months Ended December 31, 2019 Real Estate Loans
		One- to Four-Family				Multi-Family				Commercial				Home Equity Lines of Credit
Allowance for loan losses:
Balance, beginning of period		$	1,031			$	1,642			$	1,623			$	89
Provision charged to expense			(30	)			(80	)			62				1
Losses charged off			(13	)			—				—				—
Recoveries			3				—				—				—
Balance, end of period		$	991			$	1,562			$	1,685			$	90
Ending balance: individually evaluated for impairment		$	—			$	—			$	—			$	—
Ending balance: collectively evaluated for impairment		$	991			$	1,562			$	1,685			$	90
Loans:
Ending balance		$	127,679			$	102,756			$	148,299			$	8,867
Ending balance: individually evaluated for impairment		$	1,470			$	—			$	6			$	18
Ending balance: collectively evaluated for impairment		$	126,209			$	102,756			$	148,293			$	8,849
		Six Months Ended December 31, 2019 (Continued)
		Construction				Commercial				Consumer				Total
Allowance for loan losses:
Balance, beginning of period		$	213			$	1,659			$	71			$	6,328
Provision charged to expense			4				(63	)			22				(84	)
Losses charged off			—				—				(28	)			(41	)
Recoveries			—				14				2				19
Balance, end of period		$	217			$	1,610			$	67			$	6,222
Ending balance: individually evaluated for impairment		$	—			$	—			$	—			$	—
Ending balance: collectively evaluated for impairment		$	217			$	1,610			$	67			$	6,222
Loans:
Ending balance		$	18,749			$	82,692			$	7,355			$	496,397
Ending balance: individually evaluated for impairment		$	—			$	48			$	8			$	1,550
Ending balance: collectively evaluated for impairment		$	18,749			$	82,644			$	7,347			$	494,847
		Year Ended June 30, 2019 Real Estate Loans
		One- to Four-Family				Multi-Family				Commercial				Home Equity Lines of Credit
Allowance for loan losses:
Balance, beginning of year		$	997			$	1,650			$	1,604			$	91
Provision charged to expense			29				(8	)			19				13
Losses charged off			(17	)			—				—				(15	)
Recoveries			22				—				—				—
Balance, end of year		$	1,031			$	1,642			$	1,623			$	89
Ending balance: individually evaluated for impairment		$	13			$	—			$	—			$	—
Ending balance: collectively evaluated for impairment		$	1,018			$	1,642			$	1,623			$	89
Loans:
Ending balance		$	129,290			$	104,663			$	143,367			$	8,938
Ending balance: individually evaluated for impairment		$	1,722			$	—			$	18			$	22
Ending balance: collectively evaluated for impairment		$	127,568			$	104,663			$	143,349			$	8,916

		Year Ended June 30, 2019 (Continued)
		Construction				Commercial				Consumer				Total
Allowance for loan losses:
Balance, beginning of year		$	168			$	1,373			$	62			$	5,945
Provision charged to expense			45				286				23				407
Losses charged off			—				—				(18	)			(50	)
Recoveries			—				—				4				26
Balance, end of year		$	213			$	1,659			$	71			$	6,328
Ending balance: individually evaluated for impairment		$	—			$	—			$	10			$	23
Ending balance: collectively evaluated for impairment		$	213			$	1,659			$	61			$	6,305
Loans:
Ending balance		$	16,113			$	84,246			$	7,136			$	493,753
Ending balance: individually evaluated for impairment		$	—			$	60			$	29			$	1,851
Ending balance: collectively evaluated for impairment		$	16,113			$	84,186			$	7,107			$	491,902

		Three Months Ended December 31, 2018 Real Estate Loans
		One- to Four-Family				Multi-Family				Commercial				Home Equity Lines of Credit
Allowance for loan losses:
Balance, beginning of period		$	1,012			$	1,656			$	1,644			$	91
Provision charged to expense			11				12				160				12
Losses charged off			—				—				—				—
Recoveries			—				—				—				—
Balance, end of period		$	1,023			$	1,668			$	1,804			$	103
Ending balance: individually evaluated for impairment		$	—			$	—			$	2			$	15
Ending balance: collectively evaluated for impairment		$	1,023			$	1,668			$	1,802			$	88
Loans:
Ending balance		$	130,800			$	108,391			$	158,226			$	8,913
Ending balance: individually evaluated for impairment		$	1,458			$	1,200			$	38			$	38
Ending balance: collectively evaluated for impairment		$	129,342			$	107,191			$	158,188			$	8,875
		Three Months Ended December 31, 2018 (Continued)
		Construction				Commercial				Consumer				Total
Allowance for loan losses:
Balance, beginning of period		$	169			$	1,547			$	62			$	6,181
Provision charged to expense			1				(66	)			8				138
Losses charged off			—				—				(3	)			(3	)
Recoveries			—				—				3				3
Balance, end of period		$	170			$	1,481			$	70			$	6,319
Ending balance: individually evaluated for impairment		$	—			$	6			$	—			$	23
Ending balance: collectively evaluated for impairment		$	170			$	1,475			$	70			$	6,296
Loans:
Ending balance		$	12,447			$	74,231			$	7,293			$	500,301
Ending balance: individually evaluated for impairment		$	—			$	6			$	3			$	2,743
Ending balance: collectively evaluated for impairment		$	12,447			$	74,225			$	7,290			$	497,558
		Six Months Ended December 31, 2018 Real Estate Loans
		One- to Four-Family				Multi-Family				Commercial				Home Equity Lines of Credit
Allowance for loan losses:
Balance, beginning of period		$	997			$	1,650			$	1,604			$	91
Provision charged to expense			25				18				200				12
Losses charged off			—				—				—				—
Recoveries			1				—				—				—
Balance, end of period		$	1,023			$	1,668			$	1,804			$	103
Ending balance: individually evaluated for impairment		$	—			$	—			$	2			$	15
Ending balance: collectively evaluated for impairment		$	1,023			$	1,668			$	1,802			$	88
Loans:
Ending balance		$	130,800			$	108,391			$	158,226			$	8,913
Ending balance: individually evaluated for impairment		$	1,458			$	1,200			$	38			$	38
Ending balance: collectively evaluated for impairment		$	129,342			$	107,191			$	158,188			$	8,875
		Six Months Ended December 31, 2018 (Continued)
		Construction				Commercial				Consumer				Total
Allowance for loan losses:
Balance, beginning of period		$	168			$	1,373			$	62			$	5,945
Provision charged to expense			2				108				10				375
Losses charged off			—				—				(5	)			(5	)
Recoveries			—				—				3				4
Balance, end of period		$	170			$	1,481			$	70			$	6,319
Ending balance: individually evaluated for impairment		$	—			$	6			$	—			$	23
Ending balance: collectively evaluated for impairment		$	170			$	1,475			$	70			$	6,296
Loans:
Ending balance		$	12,447			$	74,231			$	7,293			$	500,301
Ending balance: individually evaluated for impairment		$	—			$	6			$	3			$	2,743
Ending balance: collectively evaluated for impairment		$	12,447			$	74,225			$	7,290			$	497,558

Credit Risk Profile of Association's Loan Portfolio Based on Rating Category and Payment Activity

The following tables present the credit risk profile of the Company’s loan portfolio based on rating category and payment activity:

		Real Estate Loans
		One- to Four- Family				Multi-Family				Commercial				Home Equity Lines of Credit				Construction				Commercial				Consumer				Total
December 31, 2019:
Pass		$	126,043			$	102,482			$	146,929			$	8,713			$	18,749			$	80,208			$	7,347			$	490,471
Watch			—				—				1,090				137				—				1,575				—				2,802
Substandard			1,636				274				280				17				—				909				8				3,124
Doubtful			—				—				—				—				—				—				—				—
Loss			—				—				—				—				—				—				—				—
Total		$	127,679			$	102,756			$	148,299			$	8,867			$	18,749			$	82,692			$	7,355			$	496,397
		Real Estate Loans
		One- to Four- Family				Multi-Family				Commercial				Home Equity Lines of Credit				Construction				Commercial				Consumer				Total
June 30, 2019:
Pass		$	127,386			$	104,504			$	142,076			$	8,918			$	16,113			$	81,906			$	7,107			$	488,010
Watch			—				—				1,040				—				—				1,375				—				2,415
Substandard			1,904				159				251				20				—				965				19				3,318
Doubtful			—				—				—				—				—				—				10				10
Loss			—				—				—				—				—				—				—				—
Total		$	129,290			$	104,663			$	143,367			$	8,938			$	16,113			$	84,246			$	7,136			$	493,753

Association's Loan Portfolio Aging Analysis

The following tables present the Company’s loan portfolio aging analysis:

		30-59 Days Past Due				60-89 Days Past Due				90 Days or Greater				Total Past Due				Current				Total Loans Receivable				Total Loans 90 Days Past Due & Accruing
December 31, 2019:
Real estate loans:
One- to four-family		$	1,261			$	319			$	334			$	1,914			$	125,765			$	127,679			$	296
Multi-family			—				—				—				—				102,756				102,756				—
Commercial			890				110				—				1,000				147,299				148,299				—
Home equity lines of credit			498				—				—				498				8,369				8,867				—
Construction			—				—				—				—				18,749				18,749				—
Commercial			217				274				78				569				82,123				82,692				30
Consumer			83				44				—				127				7,228				7,355				—
Total		$	2,949			$	747			$	412			$	4,108			$	492,289			$	496,397			$	326

		30-59 Days Past Due				60-89 Days Past Due				90 Days or Greater				Total Past Due				Current				Total Loans Receivable				Total Loans 90 Days Past Due & Accruing
June 30, 2019:
Real estate loans:
One- to four-family		$	1,515			$	255			$	481			$	2,251			$	127,039			$	129,290			$	226
Multi-family			422				—				—				422				104,241				104,663				—
Commercial			74				6				12				92				143,275				143,367				—
Home equity lines of credit			—				26				20				46				8,892				8,938				—
Construction			—				—				—				—				16,113				16,113				—
Commercial			291				—				60				351				83,895				84,246				—
Consumer			99				—				29				128				7,008				7,136				—
Total		$	2,401			$	287			$	602			$	3,290			$	490,463			$	493,753			$	226

Summary of Impaired Loans

The following tables present impaired loans:

														Three Months Ended December 31, 2019												Six Months Ended December 31, 2019
		Recorded Balance				Unpaid Principal Balance				Specific Allowance				Average Investment in Impaired Loans				Interest Income Recognized				Interest on Cash Basis				Average Investment in Impaired Loans				Interest Income Recognized				Interest on Cash Basis
December 31, 2019:
Loans without a specific valuation allowance
Real estate loans:
One- to-four family		$	1,470			$	1,470			$	—			$	1,486			$	15			$	15			$	1,496			$	29			$	30
Multi-family			—				—				—				—				—				—				—				—				—
Commercial			6				6				—				11				—				—				12				—				—
Home equity line of credit			18				18				—				18				—				—				20				—				—
Construction			—				—				—				—				—				—				—				—				—
Commercial			48				48				—				52				—				—				54				—				—
Consumer			8				8				—				10				—				—				10				—				—
Loans with a specific valuation allowance
Real estate loans:
One- to-four family			—				—				—				—				—				—				—				—				—
Multi-family			—				—				—				—				—				—				—				—				—
Commercial			—				—				—				—				—				—				—				—				—
Home equity line of credit			—				—				—				—				—				—				—				—				—
Construction			—				—				—				—				—				—				—				—				—
Commercial			—				—				—				—				—				—				—				—				—
Consumer			—				—				—				—				—				—				—				—				—
Total:
Real estate loans:
One- to-four family			1,470				1,470				—				1,486				15				15				1,496				29				30
Multi-family			—				—				—				—				—				—				—				—				—
Commercial			6				6				—				11				—				—				12				—				—
Home equity line of credit			18				18				—				18				—				—				20				—				—
Construction			—				—				—				—				—				—				—				—				—
Commercial			48				48				—				52				—				—				54				—				—
Consumer			8				8				—				10				—				—				10				—				—
		$	1,550			$	1,550			$	—			$	1,577			$	15			$	15			$	1,592			$	29			$	30

														Year Ended June 30, 2019
		Recorded Balance				Unpaid Principal Balance				Specific Allowance				Average Investment in Impaired Loans				Interest Income Recognized				Interest on Cash Basis
June 30, 2019:
Loans without a specific valuation allowance
Real estate loans:
One- to four-family		$	1,676			$	1,676			$	—			$	1,718			$	63			$	71
Multi-family			—				—				—				1				—				—
Commercial			18				18				—				34				—				—
Home equity line of credit			22				22				—				24				1				2
Construction			—				—				—				—				—				—
Commercial			60				60				—				63				6				6
Consumer			19				19				—				24				2				2
Loans with a specific allowance
Real estate loans:
One- to four-family			46				46				13				47				1				1
Multi-family			—				—				—				—				—				—
Commercial			—				—				—				—				—				—
Home equity line of credit			—				—				—				—				—				—
Construction			—				—				—				—				—				—
Commercial			—				—				—				—				—				—
Consumer			10				10				10				11				1				1
Total:
Real estate loans:
One- to four-family			1,722				1,722				13				1,765				64				72
Multi-family			—				—				—				1				—				—
Commercial			18				18				—				34				—				—
Home equity line of credit			22				22				—				24				1				2
Construction			—				—				—				—				—				—
Commercial			60				60				—				63				6				6
Consumer			29				29				10				35				3				3
		$	1,851			$	1,851			$	23			$	1,922			$	74			$	83

														Three Months Ended December 31, 2018												Six Months Ended December 31, 2018
		Recorded Balance				Unpaid Principal Balance				Specific Allowance				Average Investment in Impaired Loans				Interest Income Recognized				Interest on Cash Basis				Average Investment in Impaired Loans				Interest Income Recognized				Interest on Cash Basis
December 31, 2018:
Loans without a specific valuation allowance
Real estate loans:
One- to-four family		$	1,458			$	1,458			$	—			$	1,467			$	16			$	16			$	1,477			$	32			$	34
Multi-family			1,200				1,200				—				1,204				21				21				1,207				42				42
Commercial			36				36				—				40				—				—				41				—				—
Home equity line of credit			23				23				—				24				1				—				25				1				1
Construction			—				—				—				—				—				—				—				—				—
Commercial			—				—				—				—				—				—				—				—				—
Consumer			3				3				—				3				—				—				3				—				—
Loans with a specific valuation allowance
Real estate loans:
One- to-four family			—				—				—				—				—				—				—				—				—
Multi-family			—				—				—				—				—				—				—				—				—
Commercial			2				2				2				2				—				—				3				—				—
Home equity line of credit			15				15				15				15				—				—				15				—				—
Construction			—				—				—				—				—				—				—				—				—
Commercial			6				6				6				8				—				—				8				—				—
Consumer			—				—				—				—				—				—				—				—				—
Total:
Real estate loans:
One- to-four family			1,458				1,458				—				1,467				16				16				1,477				32				34
Multi-family			1,200				1,200				—				1,204				21				21				1,207				42				42
Commercial			38				38				2				42				—				—				44				—				—
Home equity line of credit			38				38				15				39				1				—				40				1				1
Construction			—				—				—				—				—				—				—				—				—
Commercial			6				6				6				8				—				—				8				—				—
Consumer			3				3				—				3				—				—				3				—				—
		$	2,743			$	2,743			$	23			$	2,763			$	38			$	37			$	2,779			$	75			$	77

Nonaccrual 1 [Member]

Nonaccrual Loans

The following table presents the Company’s nonaccrual loans at December 31, 2019 and June 30, 2019:

		December 31, 2019				June 30, 2019
Mortgages on real estate:
One- to four-family		$	191			$	414
Multi-family			—				—
Commercial			6				18
Home equity lines of credit			17				20
Construction			—				—
Commercial			48				60
Consumer			8				29
Total		$	270			$	541

Nonaccrual 2 [Member]

Nonaccrual Loans

The following table presents the recorded balance, at original cost, of troubled debt restructurings, as of December 31, 2019 and June 30, 2019. With the exception of two one- to four-family residential loans for $4,000, all were performing according to the terms of the restructuring as of December 31, 2019, and with the exception of three one- to four-family residential loans totaling $8,000, one home equity line of credit for $20,000, and one consumer loan for $2,000, all were performing according to the terms of restructuring as of June 30, 2019. As of December 31, 2019, all loans listed were on nonaccrual except for ten one- to four-family residential loans totaling $1.3 million, and one home equity line of credit for $1,000. All loans listed as of June 30, 2019 were on nonaccrual except for ten one- to four-family residential loans totaling $1.3 million, and one home equity line of credit for $1,000.

		December 31, 2019				June 30, 2019
Real estate loans
One- to four-family		$	1,437			$	1,475
Multi-family			—				—
Commercial			2				6
Home equity lines of credit			18				22
Total real estate loans			1,457				1,503
Construction			—				—
Commercial			—				—
Consumer			—				2
Total		$	1,457			$	1,505

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