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Loans and Allowance for Loan Losses (Tables)

9 Months Ended

Mar. 31, 2022

Categories of Loans

Classes of loans include:

		March 31, 2022				June 30, 2021
Real estate loans:
One- to four-family, including home equity loans		$	124,590			$	117,435
Multi-family			88,566				104,433
Commercial			165,132				155,884
Home equity lines of credit			6,600				6,688
Construction			31,127				25,345
Commercial			81,399				103,088
Consumer			8,298				7,653
Total loans			505,712				520,526
Less:
Unearned fees and discounts, net			(729	)			556
Allowance for loan losses			6,611				6,599
Loans, net		$	499,830			$	513,371

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, 2022 and 2021 and the year ended June 30, 2021:

		Three Months Ended March 31, 2022 Real Estate Loans
		One- to Four-Family				Multi- Family				Commercial				Home Equity Lines of Credit
Allowance for loan losses:
Balance, beginning of period		$	1,082			$	1,400			$	1,962			$	62
Provision charged to expense			(13	)			27				4				4
Losses charged off			(26	)			—				—				—
Recoveries			—				—				—				—
Balance, end of period		$	1,043			$	1,427			$	1,966			$	66
Ending balance: individually evaluated for impairment		$	—			$	—			$	—			$	—
Ending balance: collectively evaluated for impairment		$	1,043			$	1,427			$	1,966			$	66
Loans:
Ending balance		$	124,590			$	88,566			$	165,132			$	6,600
Ending balance: individually evaluated for impairment		$	1,076			$	—			$	—			$	—
Ending balance: collectively evaluated for impairment		$	123,514			$	88,566			$	165,132			$	6,600

		Three Months Ended March 31, 2022 (Continued)
		Construction				Commercial				Consumer				Total
Allowance for loan losses:
Balance, beginning of period		$	299			$	1,521			$	69			$	6,395
Provision charged to expense			60				154				6				242
Losses charged off			—				—				(6	)			(32	)
Recoveries			—				4				2				6
Balance, end of period		$	359			$	1,679			$	71			$	6,611
Ending balance: individually evaluated for impairment		$	—			$	—			$	—			$	—
Ending balance: collectively evaluated for impairment		$	359			$	1,679			$	71			$	6,611
Loans:
Ending balance		$	31,127			$	81,399			$	8,298			$	505,712
Ending balance: individually evaluated for impairment		$	—			$	38			$	—			$	1,114
Ending balance: collectively evaluated for impairment		$	31,127			$	81,361			$	8,298			$	504,598

		Nine Months Ended March 31, 2022 Real Estate Loans
		One- to Four-Family				Multi- Family				Commercial				Home Equity Lines of Credit
Allowance for loan losses:
Balance, beginning of period		$	967			$	1,674			$	1,831			$	67
Provision charged to expense			101				(247	)			135				(1	)
Losses charged off			(26	)			—				—				—
Recoveries			1				—				—				—
Balance, end of period		$	1,043			$	1,427			$	1,966			$	66
Ending balance: individually evaluated for impairment		$	—			$	—			$	—			$	—
Ending balance: collectively evaluated for impairment		$	1,043			$	1,427			$	1,966			$	66
Loans:
Ending balance		$	124,590			$	88,566			$	165,132			$	6,600
Ending balance: individually evaluated for impairment		$	1,076			$	—			$	—			$	—
Ending balance: collectively evaluated for impairment		$	123,514			$	88,566			$	165,132			$	6,600

		Nine Months Ended March 31, 2022 (Continued)
		Construction				Commercial				Consumer				Total
Allowance for loan losses:
Balance, beginning of period		$	258			$	1,740			$	62			$	6,599
Provision charged to expense			101				(77	)			27				39
Losses charged off			—				—				(24	)			(50	)
Recoveries			—				16				6				23
Balance, end of period		$	359			$	1,679			$	71			$	6,611
Ending balance: individually evaluated for impairment		$	—			$	—			$	—			$	—
Ending balance: collectively evaluated for impairment		$	359			$	1,679			$	71			$	6,611
Loans:
Ending balance		$	31,127			$	81,399			$	8,298			$	505,712
Ending balance: individually evaluated for impairment		$	—			$	38			$	—			$	1,114
Ending balance: collectively evaluated for impairment		$	31,127			$	81,361			$	8,298			$	504,598
		Year Ended June 30, 2021 Real Estate Loans
		One- to Four- Family				Multi- Family				Commercial				Home Equity Lines of Credit
Allowance for loan losses:
Balance, beginning of year		$	1,044			$	1,514			$	1,706			$	87
Provision charged to expense			(64	)			160				125				(20	)
Losses charged off			(15	)			—				—				—
Recoveries			2				—				—				—
Balance, end of year		$	967			$	1,674			$	1,831			$	67
Ending balance: individually evaluated for impairment		$	—			$	—			$	—			$	—
Ending balance: collectively evaluated for impairment		$	967			$	1,674			$	1,831			$	67
Loans:
Ending balance		$	117,435			$	104,433			$	155,884			$	6,688
Ending balance: individually evaluated for impairment		$	1,252			$	—			$	—			$	—
Ending balance: collectively evaluated for impairment		$	116,183			$	104,433			$	155,884			$	6,688
		Year Ended June 30, 2021 (Continued)
		Construction				Commercial				Consumer				Total
Allowance for loan losses:
Balance, beginning of year		$	240			$	1,583			$	60			$	6,234
Provision charged to expense			18				611				14				844
Losses charged off			—				(473	)			(25	)			(513	)
Recoveries			—				19				13				34
Balance, end of year		$	258			$	1,740			$	62			$	6,599
Ending balance: individually evaluated for impairment		$	—			$	—			$	—			$	—
Ending balance: collectively evaluated for impairment		$	258			$	1,740			$	62			$	6,599
Loans:
Ending balance		$	25,345			$	103,088			$	7,653			$	520,526
Ending balance: individually evaluated for impairment		$	—			$	46			$	—			$	1,298
Ending balance: collectively evaluated for impairment		$	25,345			$	103,042			$	7,653			$	519,228

		Three Months Ended March 31, 2021 Real Estate Loans
		One- to Four-Family				Multi- Family				Commercial				Home Equity Lines of Credit
Allowance for loan losses:
Balance, beginning of period		$	1,011			$	1,744			$	1,782			$	79
Provision charged to expense			(56	)			(3	)			(24	)			—
Losses charged off			—				—				—				—
Recoveries			—				—				—				—
Balance, end of period		$	955			$	1,741			$	1,758			$	79
Ending balance: individually evaluated for impairment		$	—			$	—			$	—			$	—
Ending balance: collectively evaluated for impairment		$	955			$	1,741			$	1,758			$	79
Loans:
Ending balance		$	116,363			$	105,895			$	149,639			$	7,814
Ending balance: individually evaluated for impairment		$	1,328			$	—			$	—			$	—
Ending balance: collectively evaluated for impairment		$	115,035			$	105,895			$	149,639			$	7,814
		Three Months Ended March 31, 2021 (Continued)
		Construction				Commercial				Consumer				Total
Allowance for loan losses:
Balance, beginning of period		$	130			$	1,636			$	67			$	6,449
Provision charged to expense			69				(80	)			(7	)			(101	)
Losses charged off			—				—				(7	)			(7	)
Recoveries			—				4				6				10
Balance, end of period		$	199			$	1,560			$	59			$	6,351
Ending balance: individually evaluated for impairment		$	—			$	—			$	—			$	—
Ending balance: collectively evaluated for impairment		$	199			$	1,560			$	59			$	6,351
Loans:
Ending balance		$	20,783			$	103,326			$	7,498			$	511,318
Ending balance: individually evaluated for impairment		$	—			$	65			$	—			$	1,393
Ending balance: collectively evaluated for impairment		$	20,783			$	103,261			$	7,498			$	509,925
		Nine Months Ended March 31, 2021 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			(76	)			227				52				(8	)
Losses charged off			(15	)			—				—				—
Recoveries			2				—				—				—
Balance, end of period		$	955			$	1,741			$	1,758			$	79
Ending balance: individually evaluated for impairment		$	—			$	—			$	—			$	—
Ending balance: collectively evaluated for impairment		$	955			$	1,741			$	1,758			$	79
Loans:
Ending balance		$	116,363			$	105,895			$	149,639			$	7,814
Ending balance: individually evaluated for impairment		$	1,328			$	—			$	—			$	—
Ending balance: collectively evaluated for impairment		$	115,035			$	105,895			$	149,639			$	7,814

		Nine Months Ended March 31, 2021 (Continued)
		Construction				Commercial				Consumer				Total
Allowance for loan losses:
Balance, beginning of period		$	240			$	1,583			$	60			$	6,234
Provision charged to expense			(41	)			1				10				165
Losses charged off			—				(40	)			(23	)			(78	)
Recoveries			—				16				12				30
Balance, end of period		$	199			$	1,560			$	59			$	6,351
Ending balance: individually evaluated for impairment		$	—			$	—			$	—			$	—
Ending balance: collectively evaluated for impairment		$	199			$	1,560			$	59			$	6,351
Loans:
Ending balance		$	20,783			$	103,326			$	7,498			$	511,318
Ending balance: individually evaluated for impairment		$	—			$	65			$	—			$	1,393
Ending balance: collectively evaluated for impairment		$	20,783			$	103,261			$	7,498			$	509,925

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, 2022:
Pass		$	123,049			$	88,310			$	162,168			$	6,600			$	31,127			$	75,993			$	8,284			$	495,531
Watch			1,123				—				919				—				—				871				—				2,913
Substandard			418				256				2,045				—				—				4,535				14				7,268
Doubtful			—				—				—				—				—				—				—				—
Loss			—				—				—				—				—				—				—				—
Total		$	124,590			$	88,566			$	165,132			$	6,600			$	31,127			$	81,399			$	8,298			$	505,712

		Real Estate Loans
		One- to Four- Family				Multi-Family				Commercial				Home Equity Lines of Credit				Construction				Commercial				Consumer				Total
June 30, 2021:
Pass		$	116,980			$	104,170			$	154,833			$	6,688			$	25,345			$	97,078			$	7,652			$	512,746
Watch			—				—				954				—				—				5,964				1				6,919
Substandard			455				263				97				—				—				46				—				861
Doubtful			—				—				—				—				—				—				—				—
Loss			—				—				—				—				—				—				—				—
Total		$	117,435			$	104,433			$	155,884			$	6,688			$	25,345			$	103,088			$	7,653			$	520,526

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, 2022:
Real estate loans:
One- to four-family		$	1,301			$	—			$	34			$	1,335			$	123,255			$	124,590			$	—
Multi-family			—				—				—				—				88,566				88,566				—
Commercial			213				—				—				213				164,919				165,132				—
Home equity lines of credit			—				9				—				9				6,591				6,600				—
Construction			—				—				—				—				31,127				31,127				—
Commercial			34				—				—				34				81,365				81,399				—
Consumer			23				11				—				34				8,264				8,298				—
Total		$	1,571			$	20			$	34			$	1,625			$	504,087			$	505,712			$	—
		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, 2021:
Real estate loans:
One- to four-family		$	320			$	52			$	152			$	524			$	116,911			$	117,435			$	118
Multi-family			—				—				—				—				104,433				104,433				—
Commercial			86				—				—				86				155,798				155,884				—
Home equity lines of credit			55				—				—				55				6,633				6,688				—
Construction			—				—				—				—				25,345				25,345				—
Commercial			9				—				—				9				103,079				103,088				—
Consumer			6				—				—				6				7,647				7,653				—
Total		$	476			$	52			$	152			$	680			$	519,846			$	520,526			$	118

Summary of Impaired Loans

The following tables present impaired loans:

														Three Months Ended March 31, 2022												Nine Months Ended March 31, 2022
		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, 2022:
Loans without a specific valuation allowance
Real estate loans:
One- to four-family		$	1,076			$	1,076			$	—			$	1,079			$	6			$	6			$	1,083			$	15			$	14
Multi-family			—				—				—				—				—				—				—				—				—
Commercial			—				—				—				—				—				—				—				—				—
Home equity line of credit			—				—				—				—				—				—				—				—				—
Construction			—				—				—				—				—				—				—				—				—
Commercial			38				38				—				40				1				1				42				3				3
Consumer			—				—				—				—				—				—				—				—				—
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			1,076				1,076				—				1,079				6				6				1,083				15				14
Multi-family			—				—				—				—				—				—				—				—				—
Commercial			—				—				—				—				—				—				—				—				—
Home equity line of credit			—				—				—				—				—				—				—				—				—
Construction			—				—				—				—				—				—				—				—				—
Commercial			38				38				—				40				1				1				42				3				3
Consumer			—				—				—				—				—				—				—				—				—
		$	1,114			$	1,114			$	—			$	1,119			$	7			$	7			$	1,125			$	18			$	17

		Recorded Balance				Unpaid Principal Balance				Specific Allowance				Average Investment in Impaired Loans				Interest Income Recognized				Interest on Cash Basis
June 30, 2021:
Loans without a specific valuation allowance
Real estate loans:
One- to four-family		$	1,252			$	1,252			$	—			$	1,271			$	67			$	50
Multi-family			—				—				—				—				—				—
Commercial			—				—				—				—				—				—
Home equity line of credit			—				—				—				—				—				—
Construction			—				—				—				—				—				—
Commercial			46				46				—				265				19				23
Consumer			—				—				—				—				—				—
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		$	1,252			$	1,252			$	—			$	1,271			$	67			$	50
Multi-family			—				—				—				—				—				—
Commercial			—				—				—				—				—				—
Home equity line of credit			—				—				—				—				—				—
Construction			—				—				—				—				—				—
Commercial			46				46				—				265				19				23
Consumer			—				—				—				—				—				—
		$	1,298			$	1,298			$	—			$	1,536			$	86			$	73

														Three Months Ended March 31, 2021												Nine Months Ended March 31, 2021
		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, 2021:
Loans without a specific valuation allowance
Real estate loans:
One- to four-family		$	1,328			$	1,328			$	—			$	1,331			$	14			$	9			$	1,343			$	49			$	42
Multi-family			—				—				—				—				—				—				—				—				—
Commercial			—				—				—				—				—				—				—				—				—
Home equity line of credit			—				—				—				—				—				—				—				—				—
Construction			—				—				—				—				—				—				—				—				—
Commercial			65				65				—				67				1				1				73				2				2
Consumer			—				—				—				—				—				—				—				—				—
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			1,328				1,328				—				1,331				14				9				1,343				49				42
Multi-family			—				—				—				—				—				—				—				—				—
Commercial			—				—				—				—				—				—				—				—				—
Home equity line of credit			—				—				—				—				—				—				—				—				—
Construction			—				—				—				—				—				—				—				—				—
Commercial			65				65				—				67				1				1				73				2				2
Consumer			—				—				—				—				—				—				—				—				—
		$	1,393			$	1,393			$	—			$	1,398			$	15			$	10			$	1,416			$	51			$	44

Loans Modified as Troubled Debt Restructurings

The following table presents the Company’s nonaccrual loans at March 31, 2022 and June 30, 2021:

		March 31, 2022				June 30, 2021
Mortgages on real estate:
One- to four-family		$	34			$	34
Multi-family			—				—
Commercial			—				—
Home equity lines of credit			—				—
Construction loans			—				—
Commercial business loans			—				—
Consumer loans			—				—
Total		$	34			$	34

Nonaccrual 1 [Member]

Nonaccrual Loans

The following table presents the Company’s nonaccrual loans at March 31, 2022 and June 30, 2021:

		March 31, 2022				June 30, 2021
Mortgages on real estate:
One- to four-family		$	34			$	34
Multi-family			—				—
Commercial			—				—
Home equity lines of credit			—				—
Construction loans			—				—
Commercial business loans			—				—
Consumer loans			—				—
Total		$	34			$	34

Nonaccrual 2 [Member]

Nonaccrual Loans

The following table presents the recorded balance, at original cost, of troubled debt restructurings, as of March 31, 2022 and June 30, 2021. All were performing according to the terms of the restructuring as of March 31, 2022, and with the exception of a single one- to four-family residential loan for $118,000, all were performing according to the terms of restructuring as of June 30, 2021. All loans listed as of both March 31, 2022 and June 30, 2021 were accruing.

		March 31, 2022				June 30, 2021
Real estate loans
One- to four-family		$	1,042			$	1,218
Multi-family			—				—
Commercial			—				—
Home equity lines of credit			—				—
Total real estate loans			1,042				1,218
Construction			—				—
Commercial			38				46
Consumer loans			—				—
Total		$	1,080			$	1,264

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