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Loans and Allowance for Loan Losses (Tables)

6 Months Ended

Dec. 31, 2020

Categories of Loans

Classes of loans include:

		December 31, 2020				June 30, 2020
Real estate loans:
One- to four-family, including home equity loans		$	123,493			$	128,876
Multi-family			105,836				96,195
Commercial			152,448				145,113
Home equity lines of credit			7,858				8,551
Construction			13,870				22,042
Commercial			101,528				107,581
Consumer			8,265				7,529
Total loans			513,298				515,887
Less:
Unearned fees and discounts, net			63				(164	)
Allowance for loan losses			6,449				6,234
Loans, net		$	506,786			$	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 and six month periods ended December 31, 2020 and 2019 and the year ended June 30, 2020:

		Three Months Ended December 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		$	1,033			$	1,741			$	1,874			$	82
Provision charged to expense			(24	)			3				(92	)			(3	)
Losses charged off			—				—				—				—
Recoveries			2				—				—				—
Balance, end of period		$	1,011			$	1,744			$	1,782			$	79
Ending balance: individually evaluated for impairment		$	—			$	—			$	—			$	—
Ending balance: collectively evaluated for impairment		$	1,011			$	1,744			$	1,782			$	79
Loans:
Ending balance		$	123,493			$	105,836			$	152,448			$	7,858
Ending balance: individually evaluated for impairment		$	1,335			$	—			$	—			$	—
Ending balance: collectively evaluated for impairment		$	122,158			$	105,836			$	152,448			$	7,858

		Three Months Ended December 31, 2020 (Continued)
		Construction				Commercial				Consumer				Total
Allowance for loan losses:
Balance, beginning of period		$	85			$	1,624			$	67			$	6,506
Provision charged to expense			45				20				2				(49	)
Losses charged off			—				(11	)			(3	)			(14	)
Recoveries			—				3				1				6
Balance, end of period		$	130			$	1,636			$	67			$	6,449
Ending balance: individually evaluated for impairment		$	—			$	—			$	—			$	—
Ending balance: collectively evaluated for impairment		$	130			$	1,636			$	67			$	6,449
Loans:
Ending balance		$	13,870			$	101,528			$	8,265			$	513,298
Ending balance: individually evaluated for impairment		$	—			$	51			$	3			$	1,389
Ending balance: collectively evaluated for impairment		$	13,870			$	101,477			$	8,262			$	511,909

		Six Months Ended December 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		$	1,044			$	1,514			$	1,706			$	87
Provision charged to expense			(20	)			230				76				(8	)
Losses charged off			(15	)			—				—				—
Recoveries			2				—				—				—
Balance, end of period		$	1,011			$	1,744			$	1,782			$	79
Ending balance: individually evaluated for impairment		$	—			$	—			$	—			$	—
Ending balance: collectively evaluated for impairment		$	1,011			$	1,744			$	1,782			$	79
Loans:
Ending balance		$	123,493			$	105,836			$	152,448			$	7,858
Ending balance: individually evaluated for impairment		$	1,335			$	—			$	—			$	—
Ending balance: collectively evaluated for impairment		$	122,158			$	105,836			$	152,448			$	7,858

		Six Months Ended December 31, 2020 (Continued)
		Construction				Commercial				Consumer				Total
Allowance for loan losses:
Balance, beginning of period		$	240			$	1,583			$	60			$	6,234
Provision charged to expense			(110	)			81				17				266
Losses charged off			—				(40	)			(16	)			(71	)
Recoveries			—				12				6				20
Balance, end of period		$	130			$	1,636			$	67			$	6,449
Ending balance: individually evaluated for impairment		$	—			$	—			$	—			$	—
Ending balance: collectively evaluated for impairment		$	130			$	1,636			$	67			$	6,449
Loans:
Ending balance		$	13,870			$	101,528			$	8,265			$	513,298
Ending balance: individually evaluated for impairment		$	—			$	51			$	3			$	1,389
Ending balance: collectively evaluated for impairment		$	13,870			$	101,477			$	8,262			$	511,909

		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 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

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, 2020:
Pass		$	122,964			$	105,569			$	151,232			$	7,858			$	13,870			$	99,991			$	8,262			$	509,746
Watch			—				—				979				—				—				1,469				—				2,448
Substandard			529				267				237				—				—				68				3				1,104
Doubtful			—				—				—				—				—				—				—				—
Loss			—				—				—				—				—				—				—				—
Total		$	123,493			$	105,836			$	152,448			$	7,858			$	13,870			$	101,528			$	8,265			$	513,298

		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				90 Days or Greater				Total Past Due				Current				Total Loans Receivable				Total Loans 90 Days Past Due & Accruing
December 31, 2020:
Real estate loans:
One- to four-family		$	599			$	147			$	226			$	972			$	122,521			$	123,493			$	123
Multi-family			—				—				—				—				105,836				105,836				—
Commercial			42				—				—				42				152,406				152,448				—
Home equity lines of credit			23				—				—				23				7,835				7,858				—
Construction			—				—				—				—				13,870				13,870				—
Commercial			303				—				17				320				101,208				101,528				17
Consumer			26				40				—				66				8,199				8,265				—
Total		$	993			$	187			$	243			$	1,423			$	511,875			$	513,298			$	140

		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, 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 December 31, 2020												Six Months Ended December 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
December 31, 2020:
Loans without a specific valuation allowance
Real estate loans:
One- to-four family		$	1,335			$	1,335			$	—			$	1,340			$	15			$	35			$	1,347			$	15			$	32
Multi-family			—				—				—				—				—				—				—				—				—
Commercial			—				—				—				—				—				—				—				—				—
Home equity line of credit			—				—				—				—				—				—				—				—				—
Construction			—				—				—				—				—				—				—				—				—
Commercial			51				51				—				53				—				—				55				—				—
Consumer			3				3				—				3				—				—				4				—				—
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			1,335				1,335				—				1,340				15				35				1,347				15				32
Multi-family			—				—				—				—				—				—				—				—				—
Commercial			—				—				—				—				—				—				—				—				—
Home equity line of credit			—				—				—				—				—				—				—				—				—
Construction			—				—				—				—				—				—				—				—				—
Commercial			51				51				—				53				—				—				55				—				—
Consumer			3				3				—				3				—				—				4				—				—
		$	1,389			$	1,389			$	—			$	1,396			$	15			$	35			$	1,406			$	15			$	32

														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 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

Nonaccrual 1 [Member]

Nonaccrual Loans

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

		December 31, 2020				June 30, 2020
Mortgages on real estate:
One- to four-family		$	103			$	81
Multi-family			—				—
Commercial			—				—
Home equity lines of credit			—				15
Construction			—				—
Commercial			51				304
Consumer			3				5
Total		$	157			$	405

Nonaccrual 2 [Member]

Nonaccrual Loans

		December 31, 2020				June 30, 2020
Real estate loans
One- to four-family		$	1,233			$	1,256
Multi-family			—				—
Commercial			—				—
Home equity lines of credit			—				15
Total real estate loans			1,233				1,271
Construction			—				—
Commercial			51				59
Consumer			—				—
Total		$	1,284			$	1,330

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=121611835&loc=SL6953423-111524

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
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