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Loans and Allowance for Loan Losses (Tables) | 3 Months Ended
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Sep. 30, 2020
Categories of Loans |
Classes of loans include: |  | September 30, 2020 |  |  | June 30, 2020 |
Real estate loans: |  |  |  |  |  |  |  |
One- to four-family, including home equity loans |  | $ | 125,574 |  |  | $ | 128,876 |
Multi-family |  |  | 106,886 |  |  |  | 96,195 |
Commercial |  |  | 157,096 |  |  |  | 145,113 |
Home equity lines of credit |  |  | 8,147 |  |  |  | 8,551 |
Construction |  |  | 10,050 |  |  |  | 22,042 |
Commercial |  |  | 109,182 |  |  |  | 107,581 |
Consumer |  |  | 8,098 |  |  |  | 7,529 |
Total loans |  |  | 525,033 |  |  |  | 515,887 |
Less: |  |  |  |  |  |  |  |
Unearned fees and discounts, net |  |  | 286 |  |  |  | (164 | )
Allowance for loan losses |  |  | 6,506 |  |  |  | 6,234 |
Loans, net |  | $ | 518,241 |  |  | $ | 509,817 |
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 periods ended September 30, 2020 and 2019 and the year ended June 30, 2020:
|  | Three Months Ended September 30, 2020 Real Estate Loans |
|  | One- to Four-Family |  |  | Multi-Family |  |  | Commercial |  |  | Home Equity Lines of Credit |
Allowance for loan losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance, beginning of period |  | $ | 1,044 |  |  | $ | 1,514 |  |  | $ | 1,706 |  |  | $ | 87 |
Provision charged to expense |  |  | 4 |  |  |  | 227 |  |  |  | 168 |  |  |  | (5 | )
Losses charged off |  |  | (15 | ) |  |  | — |  |  |  | — |  |  |  | — |
Recoveries |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Balance, end of period |  | $ | 1,033 |  |  | $ | 1,741 |  |  | $ | 1,874 |  |  | $ | 82 |
Ending balance: individually evaluated for impairment |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Ending balance: collectively evaluated for impairment |  | $ | 1,033 |  |  | $ | 1,741 |  |  | $ | 1,874 |  |  | $ | 82 |
Loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Ending balance |  | $ | 125,574 |  |  | $ | 106,886 |  |  | $ | 157,096 |  |  | $ | 8,147 |
Ending balance: individually evaluated for impairment |  | $ | 1,277 |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Ending balance: collectively evaluated for impairment |  | $ | 124,297 |  |  | $ | 106,886 |  |  | $ | 157,096 |  |  | $ | 8,147 |
|  | Three Months Ended September 30, 2020 (Continued) |
|  | Construction |  |  | Commercial |  |  | Consumer |  |  | Total |
Allowance for loan losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance, beginning of period |  | $ | 240 |  |  | $ | 1,583 |  |  | $ | 60 |  |  | $ | 6,234 |
Provision charged to expense |  |  | (155 | ) |  |  | 61 |  |  |  | 15 |  |  |  | 315 |
Losses charged off |  |  | — |  |  |  | (29 | ) |  |  | (13 | ) |  |  | (57 | )
Recoveries |  |  | — |  |  |  | 9 |  |  |  | 5 |  |  |  | 14 |
Balance, end of period |  | $ | 85 |  |  | $ | 1,624 |  |  | $ | 67 |  |  | $ | 6,506 |
Ending balance: individually evaluated for impairment |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Ending balance: collectively evaluated for impairment |  | $ | 85 |  |  | $ | 1,624 |  |  | $ | 67 |  |  | $ | 6,506 |
Loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Ending balance |  | $ | 10,050 |  |  | $ | 109,182 |  |  | $ | 8,098 |  |  | $ | 525,033 |
Ending balance: individually evaluated for impairment |  | $ | — |  |  | $ | 55 |  |  | $ | 4 |  |  | $ | 1,336 |
Ending balance: collectively evaluated for impairment |  | $ | 10,050 |  |  | $ | 109,127 |  |  | $ | 8,094 |  |  | $ | 523,697 |
|  | Year Ended June 30, 2020 Real Estate Loans |
|  | One- to Four-Family |  |  | Multi-Family |  |  | Commercial |  |  | Home Equity Lines of Credit |
Allowance for loan losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance, beginning of year |  | $ | 1,031 |  |  | $ | 1,642 |  |  | $ | 1,623 |  |  | $ | 89 |
Provision charged to expense |  |  | 50 |  |  |  | (128 | ) |  |  | 83 |  |  |  | (2 | )
Losses charged off |  |  | (40 | ) |  |  | — |  |  |  | — |  |  |  | — |
Recoveries |  |  | 3 |  |  |  | — |  |  |  | — |  |  |  | — |
Balance, end of year |  | $ | 1,044 |  |  | $ | 1,514 |  |  | $ | 1,706 |  |  | $ | 87 |
Ending balance: individually evaluated for impairment |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Ending balance: collectively evaluated for impairment |  | $ | 1,044 |  |  | $ | 1,514 |  |  | $ | 1,706 |  |  | $ | 87 |
Loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Ending balance |  | $ | 128,876 |  |  | $ | 96,195 |  |  | $ | 145,113 |  |  | $ | 8,551 |
Ending balance: individually evaluated for impairment |  | $ | 1,336 |  |  | $ | — |  |  | $ | — |  |  | $ | 15 |
Ending balance: collectively evaluated for impairment |  | $ | 127,540 |  |  | $ | 96,195 |  |  | $ | 145,113 |  |  | $ | 8,536 |
|  | Year Ended June 30, 2020 (Continued) |
|  | Construction |  |  | Commercial |  |  | Consumer |  |  | Total |
Allowance for loan losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance, beginning of year |  | $ | 213 |  |  | $ | 1,659 |  |  | $ | 71 |  |  | $ | 6,328 |
Provision charged to expense |  |  | 27 |  |  |  | 84 |  |  |  | 14 |  |  |  | 128 |
Losses charged off |  |  | — |  |  |  | (191 | ) |  |  | (37 | ) |  |  | (268 | )
Recoveries |  |  | — |  |  |  | 31 |  |  |  | 12 |  |  |  | 46 |
Balance, end of year |  | $ | 240 |  |  | $ | 1,583 |  |  | $ | 60 |  |  | $ | 6,234 |
Ending balance: individually evaluated for impairment |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Ending balance: collectively evaluated for impairment |  | $ | 240 |  |  | $ | 1,583 |  |  | $ | 60 |  |  | $ | 6,234 |
Loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Ending balance |  | $ | 22,042 |  |  | $ | 107,581 |  |  | $ | 7,529 |  |  | $ | 515,887 |
Ending balance: individually evaluated for impairment |  | $ | — |  |  | $ | 304 |  |  | $ | 5 |  |  | $ | 1,660 |
Ending balance: collectively evaluated for impairment |  | $ | 22,042 |  |  | $ | 107,277 |  |  | $ | 7,524 |  |  | $ | 514,227 |
|  | Three Months Ended September 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 |  | $ | 1,031 |  |  | $ | 1,642 |  |  | $ | 1,623 |  |  | $ | 89 |
Provision charged to expense |  |  | (44 | ) |  |  | (40 | ) |  |  | 34 |  |  |  | 1 |
Losses charged off |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Recoveries |  |  | 3 |  |  |  | — |  |  |  | — |  |  |  | — |
Balance, end of year |  | $ | 990 |  |  | $ | 1,602 |  |  | $ | 1,657 |  |  | $ | 90 |
Ending balance: individually evaluated for impairment |  | $ | 13 |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Ending balance: collectively evaluated for impairment |  | $ | 977 |  |  | $ | 1,602 |  |  | $ | 1,657 |  |  | $ | 90 |
Loans: |  | $ | 126,152 |  |  | $ | 105,548 |  |  | $ | 146,500 |  |  | $ | 8,897 |
Ending balance |  | $ | 1,702 |  |  | $ | — |  |  | $ | 16 |  |  | $ | 19 |
Ending balance: individually evaluated for impairment |  | $ | 124,450 |  |  | $ | 105,548 |  |  | $ | 146,484 |  |  | $ | 8,878 |
|  | Three Months Ended September 30, 2019 (Continued) |
|  | Construction |  |  | Commercial |  |  | Consumer |  |  | Total |
Allowance for loan losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance, beginning of year |  | $ | 213 |  |  | $ | 1,659 |  |  | $ | 71 |  |  | $ | 6,328 |
Provision charged to expense |  |  | (9 | ) |  |  | (9 | ) |  |  | 13 |  |  |  | (54 | )
Losses charged off |  |  | — |  |  |  | — |  |  |  | (15 | ) |  |  | (15 | )
Recoveries |  |  | — |  |  |  | 14 |  |  |  | 1 |  |  |  | 18 |
Balance, end of year |  | $ | 204 |  |  | $ | 1,664 |  |  | $ | 70 |  |  | $ | 6,277 |
Ending balance: individually evaluated for impairment |  | $ | — |  |  | $ | — |  |  | $ | 6 |  |  | $ | 19 |
Ending balance: collectively evaluated for impairment |  | $ | 204 |  |  | $ | 1,664 |  |  | $ | 64 |  |  | $ | 6,258 |
Loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Ending balance |  | $ | 17,267 |  |  | $ | 84,825 |  |  | $ | 7,714 |  |  | $ | 496,903 |
Ending balance: individually evaluated for impairment |  | $ | — |  |  | $ | 55 |  |  | $ | 21 |  |  | $ | 1,813 |
Ending balance: collectively evaluated for impairment |  | $ | 17,267 |  |  | $ | 84,770 |  |  | $ | 7,693 |  |  | $ | 495,090 |
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 |
September 30, 2020 : |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 124,265 |  |  | $ | 106,617 |  |  | $ | 155,866 |  |  | $ | 8,147 |  |  | $ | 10,050 |  |  | $ | 107,581 |  |  | $ | 8,094 |  |  | $ | 520,620 |
Watch |  |  | 724 |  |  |  | — |  |  |  | 991 |  |  |  | — |  |  |  | — |  |  |  | 1,524 |  |  |  | — |  |  |  | 3,239 |
Substandard |  |  | 585 |  |  |  | 269 |  |  |  | 239 |  |  |  | — |  |  |  | — |  |  |  | 77 |  |  |  | 4 |  |  |  | 1,174 |
Doubtful |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Loss |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Total |  | $ | 125,574 |  |  | $ | 106,886 |  |  | $ | 157,096 |  |  | $ | 8,147 |  |  | $ | 10,050 |  |  | $ | 109,182 |  |  | $ | 8,098 |  |  | $ | 525,033 |
|  | Real Estate Loans |  |  |  |  |  |  |  |  |  |  |  |  |
|  | One- to Four- Family |  |  | Multi-Family |  |  | Commercial |  |  | Home Equity Lines of Credit |  |  | Construction |  |  | Commercial |  |  | Consumer |  |  | Total |
June 30, 2020: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 127,279 |  |  | $ | 95,925 |  |  | $ | 143,727 |  |  | $ | 8,402 |  |  | $ | 22,042 |  |  | $ | 105,605 |  |  | $ | 7,524 |  |  | $ | 510,504 |
Watch |  |  | 775 |  |  |  | — |  |  |  | 1,073 |  |  |  | 134 |  |  |  | — |  |  |  | 1,651 |  |  |  | — |  |  |  | 3,633 |
Substandard |  |  | 822 |  |  |  | 270 |  |  |  | 313 |  |  |  | 15 |  |  |  | — |  |  |  | 81 |  |  |  | 5 |  |  |  | 1,506 |
Doubtful |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 244 |  |  |  | — |  |  |  | 244 |
Loss |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Total |  | $ | 128,876 |  |  | $ | 96,195 |  |  | $ | 145,113 |  |  | $ | 8,551 |  |  | $ | 22,042 |  |  | $ | 107,581 |  |  | $ | 7,529 |  |  | $ | 515,887 |
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 |  |  | Greater Than 90 Days |  |  | Total Past Due |  |  | Current |  |  | Total Loans Receivable |  |  | Total Loans > 90 Days & Accruing |
September 30, 2020: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Real estate loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
One- to four-family |  | $ | 875 |  |  | $ | 204 |  |  | $ | 177 |  |  | $ | 1,256 |  |  | $ | 124,318 |  |  | $ | 125,574 |  |  | $ | 142 |
Multi-family |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 106,886 |  |  |  | 106,886 |  |  |  | — |
Commercial |  |  | 258 |  |  |  | 27 |  |  |  | — |  |  |  | 285 |  |  |  | 156,811 |  |  |  | 157,096 |  |  |  | — |
Home equity lines of credit |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 8,147 |  |  |  | 8,147 |  |  |  | — |
Construction |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 10,050 |  |  |  | 10,050 |  |  |  | — |
Commercial |  |  | — |  |  |  | 3 |  |  |  | — |  |  |  | 3 |  |  |  | 109,179 |  |  |  | 109,182 |  |  |  | — |
Consumer |  |  | 19 |  |  |  | 25 |  |  |  | — |  |  |  | 44 |  |  |  | 8,054 |  |  |  | 8,098 |  |  |  | — |
Total |  | $ | 1,152 |  |  | $ | 259 |  |  | $ | 177 |  |  | $ | 1,588 |  |  | $ | 523,445 |  |  | $ | 525,033 |  |  | $ | 142 |
|  | 30-59 Days Past Due |  |  | 60-89 Days Past Due |  |  | Greater Than 90 Days |  |  | Total Past Due |  |  | Current |  |  | Total Loans Receivable |  |  | Total Loans > 90 Days & Accruing |
June 30, 2020: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Real estate loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
One- to four-family |  | $ | 1,034 |  |  | $ | 225 |  |  | $ | 385 |  |  | $ | 1,644 |  |  | $ | 127,232 |  |  | $ | 128,876 |  |  | $ | 304 |
Multi-family |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 96,195 |  |  |  | 96,195 |  |  |  | — |
Commercial |  |  | 172 |  |  |  | 95 |  |  |  | — |  |  |  | 267 |  |  |  | 144,846 |  |  |  | 145,113 |  |  |  | — |
Home equity lines of credit |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 8,551 |  |  |  | 8,551 |  |  |  | — |
Construction |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 22,042 |  |  |  | 22,042 |  |  |  | — |
Commercial |  |  | — |  |  |  | 4 |  |  |  | 244 |  |  |  | 248 |  |  |  | 107,333 |  |  |  | 107,581 |  |  |  | — |
Consumer |  |  | 24 |  |  |  | 43 |  |  |  | — |  |  |  | 67 |  |  |  | 7,462 |  |  |  | 7,529 |  |  |  | — |
Total |  | $ | 1,230 |  |  | $ | 367 |  |  | $ | 629 |  |  | $ | 2,226 |  |  | $ | 513,661 |  |  | $ | 515,887 |  |  | $ | 304 |
Summary of Impaired Loans | The following tables present impaired loans:
|  |  |  |  |  |  |  |  |  |  | Three Months Ended September 30, 2020 |
|  | Recorded Balance |  |  | Unpaid Principal Balance |  |  | Specific Allowance |  |  | Average Investment in Impaired Loans |  |  | Interest Income Recognized |  |  | Interest on Cash Basis |
September 30, 2020: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Loans without a specific valuation allowance |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Real estate loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
One- to four-family |  | $ | 1,277 |  |  | $ | 1,277 |  |  | $ | — |  |  | $ | 1,283 |  |  | $ | 19 |  |  | $ | 17 |
Multi-family |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Commercial |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Home equity line of credit |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Construction |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Commercial |  |  | 55 |  |  |  | 55 |  |  |  | — |  |  |  | 57 |  |  |  | — |  |  |  | — |
Consumer |  |  | 4 |  |  |  | 4 |  |  |  | — |  |  |  | 5 |  |  |  | — |  |  |  | — |
Loans with a specific 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 |  |  | 1,277 |  |  |  | 1,277 |  |  |  | — |  |  |  | 1,283 |  |  |  | 19 |  |  |  | 17 |
Multi-family |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Commercial |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Home equity line of credit |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Construction |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Commercial |  |  | 55 |  |  |  | 55 |  |  |  | — |  |  |  | 57 |  |  |  | — |  |  |  | — |
Consumer |  |  | 4 |  |  |  | 4 |  |  |  | — |  |  |  | 5 |  |  |  | — |  |  |  | — |
|  | $ | 1,336 |  |  | $ | 1,336 |  |  | $ | — |  |  | $ | 1,345 |  |  | $ | 19 |  |  | $ | 17 |
|  |  |  |  |  |  |  |  |  |  | Year Ended June 30, 2020 |
|  | Recorded Balance |  |  | Unpaid Principal Balance |  |  | Specific Allowance |  |  | Average Investment in Impaired Loans |  |  | Interest Income Recognized |  |  | Interest on Cash Basis |
June 30, 2020: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Loans without a specific valuation allowance |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Real estate loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
One- to four-family |  | $ | 1,336 |  |  | $ | 1,336 |  |  | $ | — |  |  | $ | 1,388 |  |  | $ | 61 |  |  | $ | 62 |
Multi-family |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Commercial |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 3 |  |  |  | — |  |  |  | — |
Home equity line of credit |  |  | 15 |  |  |  | 15 |  |  |  | — |  |  |  | 18 |  |  |  | — |  |  |  | — |
Construction |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Commercial |  |  | 304 |  |  |  | 304 |  |  |  | — |  |  |  | 382 |  |  |  | 23 |  |  |  | 25 |
Consumer |  |  | 5 |  |  |  | 5 |  |  |  | — |  |  |  | 9 |  |  |  | — |  |  |  | — |
Loans with a specific 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 |  |  | 1,336 |  |  |  | 1,336 |  |  |  | — |  |  |  | 1,388 |  |  |  | 61 |  |  |  | 62 |
Multi-family |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Commercial |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 3 |  |  |  | — |  |  |  | — |
Home equity line of credit |  |  | 15 |  |  |  | 15 |  |  |  | — |  |  |  | 18 |  |  |  | — |  |  |  | — |
Construction |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Commercial |  |  | 304 |  |  |  | 304 |  |  |  | — |  |  |  | 382 |  |  |  | 23 |  |  |  | 25 |
Consumer |  |  | 5 |  |  |  | 5 |  |  |  | — |  |  |  | 9 |  |  |  | — |  |  |  | — |
|  | $ | 1,660 |  |  | $ | 1,660 |  |  | $ | — |  |  | $ | 1,800 |  |  | $ | 84 |  |  | $ | 87 |
|  |  |  |  |  |  |  |  |  |  | Three Months Ended September 30, 2019 |
|  | Recorded Balance |  |  | Unpaid Principal Balance |  |  | Specific Allowance |  |  | Average Investment in Impaired Loans |  |  | Interest Income Recognized |  |  | Interest on Cash Basis |
September 30, 2019: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Loans without a specific valuation allowance |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Real estate loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
One- to four-family |  | $ | 1,656 |  |  | $ | 1,656 |  |  | $ | — |  |  | $ | 1,666 |  |  | $ | 15 |  |  | $ | 15 |
Multi-family |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Commercial |  |  | 16 |  |  |  | 16 |  |  |  | — |  |  |  | 17 |  |  |  | — |  |  |  | — |
Home equity line of credit |  |  | 19 |  |  |  | 19 |  |  |  | — |  |  |  | 20 |  |  |  | — |  |  |  | — |
Construction |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Commercial |  |  | 55 |  |  |  | 55 |  |  |  | — |  |  |  | 58 |  |  |  | — |  |  |  | — |
Consumer |  |  | 15 |  |  |  | 15 |  |  |  | — |  |  |  | 17 |  |  |  | — |  |  |  | — |
Loans with a specific allowance |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Real estate loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
One- to four-family |  |  | 46 |  |  |  | 46 |  |  |  | 13 |  |  |  | 46 |  |  |  | — |  |  |  | — |
Multi-family |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Commercial |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Home equity line of credit |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Construction |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Commercial |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Consumer |  |  | 6 |  |  |  | 6 |  |  |  | 6 |  |  |  | 7 |  |  |  | — |  |  |  | — |
Total: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Real estate loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
One- to four-family |  |  | 1,702 |  |  |  | 1,702 |  |  |  | 13 |  |  |  | 1,712 |  |  |  | 15 |  |  |  | 15 |
Multi-family |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Commercial |  |  | 16 |  |  |  | 16 |  |  |  | — |  |  |  | 17 |  |  |  | — |  |  |  | — |
Home equity line of credit |  |  | 19 |  |  |  | 19 |  |  |  | — |  |  |  | 20 |  |  |  | — |  |  |  | — |
Construction |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Commercial |  |  | 55 |  |  |  | 55 |  |  |  | — |  |  |  | 58 |  |  |  | — |  |  |  | — |
Consumer |  |  | 21 |  |  |  | 21 |  |  |  | 6 |  |  |  | 24 |  |  |  | — |  |  |  | — |
|  | $ | 1,813 |  |  | $ | 1,813 |  |  | $ | 19 |  |  | $ | 1,831 |  |  | $ | 15 |  |  | $ | 15 |
Nonaccrual 1 [Member] |
Nonaccrual Loans | The following table presents the Company’s nonaccrual loans at September 30, 2020 and June 30, 2020:
|  | September 30, 2020 |  |  | June 30, 2020 |
Mortgages on real estate: |  |  |  |  |  |  |  |
One- to four-family |  | $ | 35 |  |  | $ | 81 |
Multi-family |  |  | — |  |  |  | — |
Commercial |  |  | — |  |  |  | — |
Home equity lines of credit |  |  | — |  |  |  | 15 |
Construction loans |  |  | — |  |  |  | — |
Commercial business loans |  |  | 55 |  |  |  | 304 |
Consumer loans |  |  | 4 |  |  |  | 5 |
Total |  | $ | 94 |  |  | $ | 405 |
Nonaccrual 2 [Member] |
Nonaccrual Loans |
|  | September 30, 2020 |  |  | June 30, 2020 |
Real estate loans |  |  |  |  |  |  |  |
One- to four-family |  | $ | 1,243 |  |  | $ | 1,256 |
Multi-family |  |  | — |  |  |  | — |
Commercial |  |  | — |  |  |  | — |
Home equity lines of credit |  |  | — |  |  |  | 15 |
Total real estate loans |  |  | 1,243 |  |  |  | 1,271 |
Construction loans |  |  | — |  |  |  | — |
Commercial business loans |  |  | 55 |  |  |  | 59 |
Consumer loans |  |  | — |  |  |  | — |
Total |  | $ | 1,298 |  |  | $ | 1,330 |

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