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Loans and Allowance for Loan Losses (Tables)

9 Months Ended

Mar. 31, 2020

Categories of Loans

Classes of loans include:

		March 31, 2020				June 30, 2019
Real estate loans:
One- to four-family, including home equity loans		$	129,185			$	129,290
Multi-family			107,107				104,663
Commercial			143,396				143,367
Home equity lines of credit			9,131				8,938

Construction			20,897				16,113
Commercial			83,812				84,246
Consumer			7,154				7,136
Total loans			500,682				493,753
Less:
Unearned fees and discounts, net			(309	)			(349	)
Allowance for loan losses			6,474				6,328
Loans, net		$	494,517			$	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 nine month periods ended March 31, 2020 and 2019 and the year ended June 30, 2019:

		Three Months Ended March 31, 2020
		Real Estate Loans
		One- to Four-Family				Multi- Family				Commercial				Home Equity Lines of Credit
Allowance for loan losses:
Balance, beginning of period		$	991			$	1,562			$	1,685			$	90
Provision charged to expense			74				121				(5	)			2
Losses charged off			(27	)			—				—				—
Recoveries			—				—				—				—
Balance, end of period		$	1,038			$	1,683			$	1,680			$	92
Ending balance: individually evaluated for impairment		$	—			$	—			$	—			$	—
Ending balance: collectively evaluated for impairment		$	1,038			$	1,683			$	1,680			$	92
Loans:
Ending balance		$	129,185			$	107,107			$	143,396			$	9,131
Ending balance: individually evaluated for impairment		$	1,591			$	—			$	4			$	16
Ending balance: collectively evaluated for impairment		$	127,594			$	107,107			$	143,392			$	9,115

		Three Months Ended March 31, 2020 (Continued)
		Construction				Commercial				Consumer				Total
Allowance for loan losses:
Balance, beginning of period		$	217			$	1,610			$	67			$	6,222
Provision charged to expense			27				57				6				282
Losses charged off			—				—				(6	)			(33	)
Recoveries			—				—				3				3
Balance, end of period		$	244			$	1,667			$	70			$	6,474
Ending balance: individually evaluated for impairment		$	—			$	—			$	—			$	—
Ending balance: collectively evaluated for impairment		$	244			$	1,667			$	70			$	6,474
Loans:
Ending balance		$	20,897			$	83,812			$	7,154			$	500,682
Ending balance: individually evaluated for impairment		$	—			$	41			$	7			$	1,659
Ending balance: collectively evaluated for impairment		$	20,897			$	83,771			$	7,147			$	499,023

		Nine Months Ended March 31, 2020
		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			44				41				57				3
Losses charged off			(40	)			—				—				—
Recoveries			3				—				—				—

Balance, end of period		$	1,038			$	1,683			$	1,680			$	92
Ending balance: individually evaluated for impairment		$	—			$	—			$	—			$	—
Ending balance: collectively evaluated for impairment		$	1,038			$	1,683			$	1,680			$	92
Loans:
Ending balance		$	129,185			$	107,107			$	143,396			$	9,131
Ending balance: individually evaluated for impairment		$	1,591			$	—			$	4			$	16
Ending balance: collectively evaluated for impairment		$	127,594			$	107,107			$	143,392			$	9,115

		Nine Months Ended March 31, 2020 (Continued)
		Construction				Commercial				Consumer				Total
Allowance for loan losses:
Balance, beginning of period		$	213			$	1,659			$	71			$	6,328
Provision charged to expense			31				(6	)			28				198
Losses charged off			—				—				(34	)			(74	)
Recoveries			—				14				5				22
Balance, end of period		$	244			$	1,667			$	70			$	6,474
Ending balance: individually evaluated for impairment		$	—			$	—			$	—			$	—
Ending balance: collectively evaluated for impairment		$	244			$	1,667			$	70			$	6,474
Loans:
Ending balance		$	20,897			$	83,812			$	7,154			$	500,682
Ending balance: individually evaluated for impairment		$	—			$	41			$	7			$	1,659
Ending balance: collectively evaluated for impairment		$	20,897			$	83,771			$	7,147			$	499,023

		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 March 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		$	1,023			$	1,668			$	1,804			$	103
Provision charged to expense			(13	)			—				(77	)			2
Losses charged off			—				—				—				(15	)
Recoveries			21				—				—				—
Balance, end of period		$	1,031			$	1,668			$	1,727			$	90
Ending balance: individually evaluated for impairment		$	17			$	—			$	1			$	—
Ending balance: collectively evaluated for impairment		$	1,014			$	1,668			$	1,726			$	90
Loans:
Ending balance		$	129,266			$	106,400			$	152,019			$	9,058
Ending balance: individually evaluated for impairment		$	1,831			$	—			$	25			$	23
Ending balance: collectively evaluated for impairment		$	127,435			$	106,400			$	151,994			$	9,035

		Three Months Ended March 31, 2019 (Continued)
		Construction				Commercial				Consumer				Total
Allowance for loan losses:
Balance, beginning of period		$	170			$	1,481			$	70			$	6,319
Provision charged to expense			29				116				4				61
Losses charged off			—				—				(8	)			(23	)
Recoveries			—				—				—				21
Balance, end of period		$	199			$	1,597			$	66			$	6,378
Ending balance: individually evaluated for impairment		$	—			$	5			$	—			$	23
Ending balance: collectively evaluated for impairment		$	199			$	1,592			$	66			$	6,355
Loans:
Ending balance		$	14,521			$	80,350			$	6,964			$	498,578
Ending balance: individually evaluated for impairment		$	—			$	172			$	3			$	2,054
Ending balance: collectively evaluated for impairment		$	14,521			$	80,178			$	6,961			$	496,524

		Nine Months Ended March 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		$	997			$	1,650			$	1,604			$	91
Provision charged to expense			12				18				123				14
Losses charged off			—				—				—				(15	)
Recoveries			22				—				—				—
Balance, end of period		$	1,031			$	1,668			$	1,727			$	90
Ending balance: individually evaluated for impairment		$	17			$	—			$	1			$	—
Ending balance: collectively evaluated for impairment		$	1,014			$	1,668			$	1,726			$	90
Loans:
Ending balance		$	129,266			$	106,400			$	152,019			$	9,058
Ending balance: individually evaluated for impairment		$	1,831			$	—			$	25			$	23
Ending balance: collectively evaluated for impairment		$	127,435			$	106,400			$	151,994			$	9,035

		Nine Months Ended March 31, 2019 (Continued)
		Construction				Commercial				Consumer				Total
Allowance for loan losses:
Balance, beginning of period		$	168			$	1,373			$	62			$	5,945
Provision charged to expense			31				224				14				436
Losses charged off			—				—				(13	)			(28	)
Recoveries			—				—				3				25
Balance, end of period		$	199			$	1,597			$	66			$	6,378
Ending balance: individually evaluated for impairment		$	—			$	5			$	—			$	23
Ending balance: collectively evaluated for impairment		$	199			$	1,592			$	66			$	6,355
Loans:
Ending balance		$	14,521			$	80,350			$	6,964			$	498,578
Ending balance: individually evaluated for impairment		$	—			$	172			$	3			$	2,054
Ending balance: collectively evaluated for impairment		$	14,521			$	80,178			$	6,961			$	496,524

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
March 31, 2020:
Pass		$	127,480			$	106,835			$	141,965			$	8,980			$	20,897			$	81,609			$	7,147			$	494,913
Watch			927				—				1,083				135				—				1,912				—				4,057
Substandard			778				272				348				16				—				291				7				1,712
Doubtful			—				—				—				—				—				—				—				—
Loss			—				—				—				—				—				—				—				—
Total		$	129,185			$	107,107			$	143,396			$	9,131			$	20,897			$	83,812			$	7,154			$	500,682
		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
March 31, 2020:
Real estate loans:
One- to four-family		$	1,445			$	173			$	303			$	1,921			$	127,264			$	129,185			$	129
Multi-family			—				—				—				—				107,107				107,107				—
Commercial			177				—				73				250				143,146				143,396				72
Home equity lines of credit			11				—				—				11				9,120				9,131				—
Construction			—				—				—				—				20,897				20,897				—
Commercial			76				232				233				541				83,271				83,812				228
Consumer			47				32				—				79				7,075				7,154				—
Total		$	1,756			$	437			$	609			$	2,802			$	497,880			$	500,682			$	429

		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 March 31, 2020												Nine Months Ended March 31, 2020
		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
March 31, 2020:
Loans without a specific valuation allowance
Real estate loans:
One- to four-family		$	1,591			$	1,591			$	—			$	1,613			$	13			$	15			$	1,641			$	47			$	48
Multi-family			—				—				—				—				—				—				—				—				—
Commercial			4				4				—				5				—				—				11				—				—
Home equity line of credit			16				16				—				17				—				—				19				—				—
Construction			—				—				—				—				—				—				—				—				—
Commercial			41				41				—				44				—				—				51				—				—
Consumer			7				7				—				8				—				—				9				—				—
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			1,591				1,591				—				1,613				13				15				1,641				47				48
Multi-family			—				—				—				—				—				—				—				—				—
Commercial			4				4				—				5				—				—				11				—				—
Home equity line of credit			16				16				—				17				—				—				19				—				—
Construction			—				—				—				—				—				—				—				—				—
Commercial			41				41				—				44				—				—				51				—				—
Consumer			7				7				—				8				—				—				9				—				—
		$	1,659			$	1,659			$	—			$	1,687			$	13			$	15			$	1,731			$	47			$	48

														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 March 31, 2019												Nine Months Ended March 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
March 31, 2019:
Loans without a specific valuation allowance
Real estate loans:
One- to four-family		$	1,741			$	1,741			$	—			$	1,752			$	11			$	20			$	1,773			$	50			$	57
Multi-family			—				—				—				—				—				—				1				—				—
Commercial			24				24				—				30				—				—				36				—				—
Home equity line of credit			23				23				—				23				—				1				24				1				2
Construction			—				—				—				—				—				—				—				—				—
Commercial			167				167				—				176				—				—				194				5				7
Consumer			3				3				—				3				—				—				3				—				—
Loans with a specific valuation allowance
Real estate loans:
One- to four-family			90				90				17				90				1				1				90				4				4
Multi-family			—				—				—				—				—				—				—				—				—
Commercial			1				1				1				1				—				—				2				—				—
Home equity line of credit			—				—				—				—				—				—				—				—				—
Construction			—				—				—				—				—				—				—				—				—
Commercial			5				5				5				5				—				—				7				—				—
Consumer			—				—				—				—				—				—				—				—				—
Total:
Real estate loans:
One- to four-family			1,831				1,831				17				1,842				12				21				1,863				54				61
Multi-family			—				—				—				—				—				—				1				—				—
Commercial			25				25				1				31				—				—				38				—				—
Home equity line of credit			23				23				—				23				—				1				24				1				2
Construction			—				—				—				—				—				—				—				—				—
Commercial			172				172				5				181				—				—				201				5				7
Consumer			3				3				—				3				—				—				3				—				—
		$	2,054			$	2,054			$	23			$	2,080			$	12			$	22			$	2,130			$	60			$	70

Nonaccrual 1 [Member]

Nonaccrual Loans

The following table presents the Company’s nonaccrual loans at March 31, 2020 and June 30, 2019:

		March 31, 2020				June 30, 2019
Mortgages on real estate:
One- to four-family		$	174			$	414

Multi-family			—				—
Commercial			4				18
Home equity lines of credit			16				20
Construction loans			—				—
Commercial business loans			41				60
Consumer loans			7				29
Total		$	242			$	541

Nonaccrual 2 [Member]

Nonaccrual Loans

		March 31, 2020				June 30, 2019
Real estate loans
One- to four-family		$	1,420			$	1,475
Multi-family			—				—
Commercial			1				6
Home equity lines of credit			16				22
Total real estate loans			1,437				1,503
Construction			—				—
Commercial			—				—
Consumer loans			—				2
Total		$	1,437			$	1,505

X

- Definition

Tabular disclosure of allowance for credit loss on financing receivable.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 11B
-URI http://asc.fasb.org/extlink&oid=118936363&loc=SL6953423-111524

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
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