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Loans and Allowance for Credit Losses (Tables)

9 Months Ended

Mar. 31, 2023

Categories of Loans

Classes of loans include:

		March 31, 2023				June 30, 2022
Real estate loans:
One- to four-family		$	158,388			$	132,474
Multi-family			98,891				88,247
Commercial			198,976				167,375
Home equity lines of credit			7,058				6,987
Construction			42,881				41,254
Commercial			71,129				80,418

Consumer			8,491				8,981
Total loans			585,814				525,736
Less:
Unearned fees and discounts, net			(232	)			(247	)
Allowance for credit losses			7,535				7,052
Loans, net		$	578,511			$	518,931

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

Allowance for Credit Losses

The following tables present the activity in the allowance for credit losses and the recorded investment in loans based on loan classes as of March 31, 2023 and June 30, 2022, and activity in the allowance for credit losses and allowance for loan losses for the three-month and nine-month periods ended March 31, 2023 and 2022 and the year ended June 30, 2022:

		Three Months Ended March 31, 2023
		Real Estate Loans
		One- to Four-Family				Multi-Family				Commercial				Home Equity Lines of Credit
Allowance for credit losses:
Balance, beginning of period		$	1,722			$	1,402			$	2,392			$	101
Provision for credit losses			268				(117	)			118				(3	)
Losses charged off			—				—				—				—
Recoveries			—				—				—				—
Balance, end of period		$	1,990			$	1,285			$	2,510			$	98
Loans:
Ending balance		$	158,388			$	98,891			$	198,976			$	7,058
		Three Months Ended March 31, 2023 (Continued)
		Construction				Commercial				Consumer				Total
Allowance for credit losses:
Balance, beginning of period		$	585			$	871			$	93			$	7,166
Provision for credit losses			101				12				(12	)			367
Losses charged off			—				—				(9	)			(9	)
Recoveries			—				6				5				11
Balance, end of period		$	686			$	889			$	77			$	7,535
Loans:
Ending balance		$	42,881			$	71,129			$	8,491			$	585,814

		Nine Months Ended March 31, 2023
		Real Estate Loans
		One- to Four-Family				Multi-Family				Commercial				Home Equity Lines of Credit
Allowance for credit losses:
Balance, beginning of period (prior to adoption of ASU 2016-13)		$	1,028			$	1,375			$	1,985			$	70
Impact of adopting ASU 2016-13			382				(140	)			385				33
Provision for credit losses			579				50				140				(5	)
Losses charged off			—				—				—				—
Recoveries			1				—				—				—
Balance, end of period		$	1,990			$	1,285			$	2,510			$	98
Loans:
Ending balance		$	158,388			$	98,891			$	198,976			$	7,058
		Nine Months Ended March 31, 2023 (Continued)
		Construction				Commercial				Consumer				Total
Allowance for credit losses:
Balance, beginning of period (prior to adoption of ASU 2016-13)		$	489			$	2,025			$	80			$	7,052
Impact of adopting ASU 2016-13			192				(818	)			13				47
Provision for credit losses			5				(332	)			5				442
Losses charged off			—				(4	)			(30	)			(34	)
Recoveries			—				18				9				28
Balance, end of period		$	686			$	889			$	77			$	7,535
Loans:
Ending balance		$	42,881			$	71,129			$	8,491			$	585,814
		Year Ended June 30, 2022 Real Estate Loans
		One- to Four-Family				Multi-Family				Commercial				Home Equity Lines of Credit
Allowance for loan losses:
Balance, beginning of year		$	967			$	1,674			$	1,831			$	67
Provision charged to expense			100				(299	)			154				3
Losses charged off			(40	)			—				—				—
Recoveries			1				—				—				—
Balance, end of year		$	1,028			$	1,375			$	1,985			$	70
Ending balance: individually evaluated for impairment		$	—			$	—			$	—			$	—
Ending balance: collectively evaluated for impairment		$	1,028			$	1,375			$	1,985			$	70

Loans:
Ending balance		$	132,474			$	88,247			$	167,375			$	6,987
Ending balance: individually evaluated for impairment		$	1,350			$	—			$	—			$	—
Ending balance: collectively evaluated for impairment		$	131,124			$	88,247			$	167,375			$	6,987
		Year Ended June 30, 2022 (Continued)
		Construction				Commercial				Consumer				Total
Allowance for loan losses:
Balance, beginning of year		$	258			$	1,740			$	62			$	6,599
Provision charged to expense			231				265				38				492
Losses charged off			—				—				(27	)			(67	)
Recoveries			—				20				7				28
Balance, end of year		$	489			$	2,025			$	80			$	7,052
Ending balance: individually evaluated for impairment		$	—			$	—			$	—			$	—
Ending balance: collectively evaluated for impairment		$	489			$	2,025			$	80			$	7,052
Loans:
Ending balance		$	41,254			$	80,418			$	8,981			$	525,736
Ending balance: individually evaluated for impairment		$	—			$	35			$	—			$	1,385
Ending balance: collectively evaluated for impairment		$	41,254			$	80,383			$	8,981			$	524,351
		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

Credit Risk Profile of Association's Loan Portfolio Based on Risk Rating Category and Year of Origination

The following tables present the credit risk profile of the Company’s loan portfolio based on risk rating category and year of origination as of March 31, 2023 and the risk rating category and class of loan as of June 30, 2022 (in thousands):

Risk Rating		2023				2022				2021				2020				2019				Prior Years				Total
One- to Four-Family
Pass		$	10,309			$	57,680			$	29,815			$	18,748			$	6,175			$	33,790			$	156,517
Special Mention			—				—				—				—				—				1,456				1,456
Substandard			—				7				99				61				224				24				415
Total		$	10,309			$	57,687			$	29,914			$	18,809			$	6,399			$	35,270			$	158,388
Multi-Family
Pass		$	301			$	37,966			$	10,849			$	14,523			$	8,676			$	26,330			$	98,645
Special Mention			—				—				—				—				—				—				—
Substandard			—				—				—				—				246				—				246
Total		$	301			$	37,966			$	10,849			$	14,523			$	8,922			$	26,330			$	98,891
Commercial Real Estate
Pass		$	9,305			$	67,351			$	30,332			$	32,441			$	5,919			$	50,675			$	196,023
Special Mention			—				—				—				—				—				—				—
Substandard			—				—				—				871				82				2000				2,953
Total		$	9,305			$	67,351			$	30,332			$	33,312			$	6,001			$	52,675			$	198,976
Home Equity Line of Credit
Pass		$	229			$	2,346			$	1,293			$	895			$	796			$	1,499			$	7,058
Special Mention			—				—				—				—				—				—				—
Substandard			—				—				—				—				—				—				—
Total		$	229			$	2,346			$	1,293			$	895			$	796			$	1,499			$	7,058

Construction
Pass		$	1,016			$	23,070			$	11,125			$	7,670			$	—			$	—			$	42,881
Special Mention			—				—				—				—				—				—				—
Substandard			—				—				—				—				—				—				—
Total		$	1,016			$	23,070			$	11,125			$	7,670			$	—			$	—			$	42,881
Commercial Business
Pass		$	5,819			$	20,527			$	15,478			$	9,588			$	6,592			$	8,537			$	66,541
Special Mention			—				—				—				28				—				—				28
Substandard			2,816				64				100				1,376				153				51				4,560
Total		$	8,635			$	20,591			$	15,578			$	10,992			$	6,745			$	8,588			$	71,129
Consumer
Pass		$	1,248			$	3,718			$	2,025			$	1,068			$	271			$	155			$	8,485
Special Mention			—				—				—				—				—				—				—
Substandard			—				—				—				—				—				6				6,
Total		$	1,248			$	3,718			$	2,025			$	1,068			$	271			$	161			$	8,491
Total Loans
Pass		$	28,227			$	212,658			$	100,917			$	84,933			$	28,429			$	120,986			$	576,150
Special Mention			—				—				—				28				—				1,456				1,484
Substandard			2,816				71				199				2,308				705				2,081				8,180
Total		$	31,043			$	212,729			$	101,116			$	87,269			$	29,134			$	124,523			$	585,814

		Real Estate Loans
		One- to Four- Family				Multi-Family				Commercial				Home Equity Lines of Credit				Construction				Commercial				Consumer				Total
June 30, 2022:
Pass		$	130,950			$	87,993			$	164,424			$	6,987			$	41,254			$	73,226			$	8,970			$	513,804
Watch			—				—				—				—				—				—				—				—
Substandard			1,524				254				2,951				—				—				7,192				11				11,932
Doubtful			—				—				—				—				—				—				—				—
Loss			—				—				—				—				—				—				—				—
Total		$	132,474			$	88,247			$	167,375			$	6,987			$	41,254			$	80,418			$	8,981			$	525,736

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, 2023:
Real estate loans:
One- to four-family		$	739			$	—			$	24			$	763			$	157,625			$	158,388			$	—
Multi-family			—				—				—				—				98,891				98,891				—
Commercial			406				—				46				452				198,524				198,976				—
Home equity lines of credit			—				20				—				20				7,038				7,058				—
Construction			—				—				—				—				42,881				42,881				—
Commercial			36				—				207				243				70,886				71,129				—
Consumer			19				21				—				40				8,451				8,491				—
Total		$	1,200			$	41			$	277			$	1,518			$	584,296			$	585,814			$	—
		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, 2022:
Real estate loans:
One- to four-family		$	374			$	144			$	1,174			$	1,692			$	130,782			$	132,474			$	47
Multi-family			—				—				—				—				88,247				88,247				—
Commercial			—				—				—				—				167,375				167,375				—
Home equity lines of credit			—				—				—				—				6,987				6,987				—
Construction			—				—				—				—				41,254				41,254				—
Commercial			—				—				—				—				80,418				80,418				—
Consumer			78				21				—				99				8,882				8,981				—
Total		$	452			$	165			$	1,174			$	1,791			$	523,945			$	525,736			$	47

Summary of Impaired Loans

The following tables present impaired loans as of June 30, 2022 and March 31, 2022:

														Year Ended June 30, 2022
		Recorded Balance				Unpaid Principal Balance				Specific Allowance				Average Investment in Impaired Loans				Interest Income Recognized				Interest on Cash Basis
June 30, 2022:
Loans without a specific valuation allowance
Real estate loans:
One- to four-family		$	1,350			$	1,350			$	—			$	1,361			$	15			$	13
Multi-family			—				—				—				—				—				—
Commercial			—				—				—				—				—				—
Home equity line of credit			—				—				—				—				—				—
Construction			—				—				—				—				—				—
Commercial			35				35				—				40				4				4
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
Multi-family		$	1,350			$	1,350			$	—			$	1,361			$	15			$	13
Commercial			—				—				—				—				—				—
Home equity line of credit			—				—				—				—				—				—
Construction			—				—				—				—				—				—
Commercial			—				—				—				—				—				—
Consumer			35				35				—				40				4				4
			—				—				—				—				—				—
		$	1,385			$	1,385			$	—			$	1,401			$	19			$	17

														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

Nonaccrual Loans

The following table presents the amortized cost basis of loans on nonaccrual status and of nonaccrual loans individually evaluated for which no allowance was recorded at March 31, 2023 and June 30, 2022:

		March 31, 2023								June 30, 2022
		Nonaccrual with no Allowance for Credit Losses				Nonaccrual				Nonaccrual
Mortgages on real estate:
One- to four-family		$	—			$	24			$	1,127
Multi-family			—				—				—
Commercial			—				46				—
Home equity lines of credit			—				—				—
Construction loans			—				—				—
Commercial business loans			—				265				—
Consumer loans			—				—				—
Total		$	—			$	335			$	1,127

Loans Modified as Troubled Debt Restructurings

The following table presents the recorded balance, at original cost, of troubled debt restructurings, as of March 31, 2023 and June 30, 2022. All TDRs were performing according to the terms of the restructuring and were accruing as of March 31, 2023 and as of June 2022.

		March 31, 2023				June 30, 2022
Real estate loans
One- to four-family		$	198			$	962
Multi-family			—				—
Commercial			—				—
Home equity lines of credit			—				—
Total real estate loans			198				962
Construction			—				—
Commercial			27				36
Consumer			—				—
Total		$	225			$	998

Schedule Of Amortized Cost Basis Collateral Dependent Loans By Class And Related Allowances

The following table presents the amortized cost basis of collateral-dependent loans by class of loans that were individually evaluated to determine expected credit losses, and the related allowance for credit losses, as of March 31, 2023:

		Collateral
		Real Estate				Business Assets				Other				Total				Allowance for Credit Losses
Real estate loans:
One- to four-family		$	—			$	—			$	—			$	—			$	—
Multi-family			—				—				—				—				—
Commercial			—				—				—				—				—
Home equity lines of credit			—				—				—				—				—
Construction			—				—				—				—				—
Commercial			—				—				—				—				143
Consumer			—				—				—				—				—
Total		$	—			$	—			$	—			$	—			$	143

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Schedule of loans and leases receivable measured at amortized cost including related allowances.

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No definition available.

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Tabular disclosure of allowance for credit loss on financing receivable.

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Tabular disclosure of financing receivables by credit quality indicator. The credit quality indicator is a statistic about the credit quality of financing receivables. Examples include, but not limited to, consumer credit risk scores, credit-rating-agency ratings, an entity's internal credit risk grades, loan-to-value ratios, collateral, collection experience and other internal metrics.

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Tabular disclosure of impaired financing receivables.

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Tabular disclosure of aging analysis for financing receivable.

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Tabular disclosure of the various types of trade accounts and notes receivable and for each the gross carrying value, allowance, and net carrying value as of the balance sheet date. Presentation is categorized by current, noncurrent and unclassified receivables.

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Tabular disclosure of financing receivable on nonaccrual status.

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