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Loans and Allowance for Credit Losses (Tables) | 12 Months Ended
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Jun. 30, 2024
Categories of Loans | Classes of loans at June 30, include:
|  | 2024 |  |  | 2023 |
Real estate loans |  |  |  |  |  |  |  |
One- to four-family |  | $ | 177,263 |  |  | $ | 163,854 |
Multi-family |  |  | 126,031 |  |  |  | 89,649 |
Commercial Business |  |  | 200,017 |  |  |  | 193,707 |
Home equity lines of credit |  |  | 9,859 |  |  |  | 8,066 |
Construction |  |  | 33,708 |  |  |  | 50,973 |
Commercial |  |  | 91,784 |  |  |  | 79,693 |
Consumer |  |  | 7,727 |  |  |  | 8,382 |
|  |  | 646,389 |  |  |  | 594,324 |
Less |  |  |  |  |  |  |  |
Unearned fees and discounts, net |  |  | (407 | ) |  |  | (272 | )
Allowance for credit losses |  |  | 7,499 |  |  |  | 7,139 |
Loans, net |  | $ | 639,297 |  |  | $ | 587,457 |
Allowance for Credit Losses | 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 June 30, 2024 and 2023:
|  | 2024 |
|  | Real Estate Loans |
|  | One- to four- family |  |  | Multi-family |  |  | Commercial |  |  | Home Equity Lines of Credit |
Allowance for credit losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance, beginning of year |  | $ | 1,898 |  |  | $ | 1,121 |  |  | $ | 2,369 |  |  | $ | 121 |
Provision (credit) charged to expense |  |  | (127 | ) |  |  | 643 |  |  |  | (11 | ) |  |  | 27 |
Losses charged off |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Recoveries |  |  | 3 |  |  |  | — |  |  |  | — |  |  |  | — |
Balance, end of period |  | $ | 1,774 |  |  | $ | 1,764 |  |  | $ | 2,358 |  |  | $ | 148 |
Loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Ending balance |  | $ | 177,263 |  |  | $ | 126,031 |  |  | $ | 200,017 |  |  | $ | 9,859 |
|  | 2024 (Continued) |
|  | Construction |  |  | Commercial Business |  |  | Consumer |  |  | Total |
Allowance for credit losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance, beginning of year |  | $ | 765 |  |  | $ | 794 |  |  | $ | 71 |  |  | $ | 7,139 |
Provision (credit) charged to expense |  |  | (428 | ) |  |  | 17 |  |  |  | 29 |  |  |  | 150 |
Losses charged off |  |  | — |  |  |  | — |  |  |  | (49 | ) |  |  | (49 | )
Recoveries |  |  | — |  |  |  | 242 |  |  |  | 14 |  |  |  | 259 |
Balance, end of year |  | $ | 337 |  |  | $ | 1,053 |  |  | $ | 65 |  |  | $ | 7,499 |
Loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Ending balance |  | $ | 33,708 |  |  | $ | 91,784 |  |  | $ | 7,727 |  |  | $ | 646,389 |
|  | 2023 |
|  | Real Estate Loans |
|  | One- to four-family |  |  | Multi-family |  |  | Commercial |  |  | Home Equity Lines of Credit |
Allowance for credit losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance, beginning of year (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 (credit) charged to expense |  |  | 487 |  |  |  | (114 | ) |  |  | (1 | ) |  |  | 18 |
Losses charged off |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Recoveries |  |  | 1 |  |  |  | — |  |  |  | — |  |  |  | — |
Balance, end of period |  | $ | 1,898 |  |  | $ | 1,121 |  |  | $ | 2,369 |  |  | $ | 121 |
Loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Ending balance |  | $ | 163,854 |  |  | $ | 89,649 |  |  | $ | 193,707 |  |  | $ | 8,066 |
|  | 2023 (Continued) |
|  | Construction |  |  | Commercial Business |  |  | Consumer |  |  | Total |
Allowance for credit losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance, beginning of year (prior to adoption of ASU 2016-13) |  | $ | 489 |  |  | $ | 2,025 |  |  | $ | 80 |  |  | $ | 7,052 |
Impact of adopting ASU 2016-13 |  |  | 192 |  |  |  | (818 | ) |  |  | 13 |  |  |  | 47 |
Provision (credit) charged to expense |  |  | 84 |  |  |  | (422 | ) |  |  | — |  |  |  | 52 |
Losses charged off |  |  | — |  |  |  | (14 | ) |  |  | (37 | ) |  |  | (51 | )
Recoveries |  |  | — |  |  |  | 23 |  |  |  | 15 |  |  |  | 39 |
Balance, end of year |  | $ | 765 |  |  | $ | 794 |  |  | $ | 71 |  |  | $ | 7,139 |
Loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Ending balance |  | $ | 50,973 |  |  | $ | 79,693 |  |  | $ | 8,382 |  |  | $ | 594,324 |
Credit Risk Profile of Association's Loan Portfolio Based on Risk Rating Category and Calendar Year of Origination | The following tables present the credit risk profile of the Company’s loan portfolio based on risk rating category and calendar year of origination as of June 30, 2024 and 2023 (in thousands):
June 30, 2024 Risk Rating |  | 2024 |  |  | 2023 |  |  | 2022 |  |  | 2021 |  |  | 2020 |  |  | Prior Years |  |  | Total |
One- to Four-Family |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 14,790 |  |  | $ | 39,202 |  |  | $ | 51,262 |  |  | $ | 24,362 |  |  | $ | 15,455 |  |  | $ | 31,926 |  |  | $ | 176,997 |
Watch |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 72 |  |  |  | — |  |  |  | — |  |  |  | 72 |
Substandard |  |  | — |  |  |  | 14 |  |  |  | 5 |  |  |  | 5 |  |  |  | — |  |  |  | 170 |  |  |  | 194 |
Total |  | $ | 14,790 |  |  | $ | 39,216 |  |  | $ | 51,267 |  |  | $ | 24,439 |  |  | $ | 15,455 |  |  | $ | 32,096 |  |  | $ | 177,263 |
Current period recoveries |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 3 |  |  | $ | 3 |
Multi-Family |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 573 |  |  | $ | 9,004 |  |  | $ | 51,279 |  |  | $ | 20,346 |  |  | $ | 22,728 |  |  | $ | 21,867 |  |  | $ | 125,797 |
Watch |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Substandard |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 234 |  |  |  | 234 |
Total |  | $ | 573 |  |  | $ | 9,004 |  |  | $ | 51,279 |  |  | $ | 20,346 |  |  | $ | 22,728 |  |  | $ | 22,101 |  |  | $ | 126,031 |
Commercial Real Estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 4,602 |  |  | $ | 29,665 |  |  | $ | 57,530 |  |  | $ | 27,622 |  |  | $ | 30,489 |  |  | $ | 48,886 |  |  | $ | 198,794 |
Watch |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Substandard |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 150 |  |  |  | 821 |  |  |  | 252 |  |  |  | 1,223 |
Total |  | $ | 4,602 |  |  | $ | 29,665 |  |  | $ | 57,530 |  |  | $ | 27,772 |  |  | $ | 31,310 |  |  | $ | 49,138 |  |  | $ | 200,017 |
Home Equity Line of Credit |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 1,629 |  |  | $ | 2,361 |  |  | $ | 1,874 |  |  | $ | 1,806 |  |  | $ | 795 |  |  | $ | 1,394 |  |  | $ | 9,859 |
Watch |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Substandard |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Total |  | $ | 1,629 |  |  | $ | 2,361 |  |  | $ | 1,874 |  |  | $ | 1,806 |  |  | $ | 795 |  |  | $ | 1,394 |  |  | $ | 9,859 |
Construction |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 9,123 |  |  | $ | 21,043 |  |  | $ | 3,250 |  |  | $ | — |  |  | $ | — |  |  | $ | 292 |  |  | $ | 33,708 |
Watch |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Substandard |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Total |  | $ | 9,123 |  |  | $ | 21,043 |  |  | $ | 3,250 |  |  | $ | — |  |  | $ | — |  |  | $ | 292 |  |  | $ | 33,708 |
Commercial Business |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 10,357 |  |  | $ | 38,853 |  |  | $ | 10,158 |  |  | $ | 9,898 |  |  | $ | 8,201 |  |  | $ | 12,803 |  |  | $ | 90,270 |
Watch |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Substandard |  |  | — |  |  |  | 133 |  |  |  | 47 |  |  |  | 190 |  |  |  | 1,088 |  |  |  | 56 |  |  |  | 1,514 |
Total |  | $ | 10,357 |  |  | $ | 38,986 |  |  | $ | 10,205 |  |  | $ | 10,088 |  |  | $ | 9,289 |  |  | $ | 12,859 |  |  | $ | 91,784 |
Current period recoveries |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 242 |  |  | $ | — |  |  | $ | 242 |
Consumer |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 1,956 |  |  | $ | 2,635 |  |  | $ | 1,830 |  |  | $ | 843 |  |  | $ | 394 |  |  | $ | 69 |  |  | $ | 7,727 |
Watch |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Substandard |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Total |  | $ | 1,956 |  |  | $ | 2,635 |  |  | $ | 1,830 |  |  | $ | 843 |  |  | $ | 394 |  |  | $ | 69 |  |  | $ | 7,727 |
Current period charge-offs |  | $ | (48 | ) |  | $ | — |  |  | $ | — |  |  | $ | (1 | ) |  | $ | — |  |  | $ | — |  |  | $ | (49 | )
Current period recoveries |  | $ | 14 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 14 |
Total Loans |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 43,030 |  |  | $ | 142,763 |  |  | $ | 177,183 |  |  | $ | 84,877 |  |  | $ | 78,062 |  |  | $ | 117,237 |  |  | $ | 643,152 |
Watch |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 72 |  |  |  | — |  |  |  | — |  |  |  | 72 |
Substandard |  |  | — |  |  |  | 147 |  |  |  | 52 |  |  |  | 345 |  |  |  | 1,909 |  |  |  | 712 |  |  |  | 3,165 |
Total |  | $ | 43,030 |  |  | $ | 142,910 |  |  | $ | 177,235 |  |  | $ | 85,294 |  |  | $ | 79,971 |  |  | $ | 117,949 |  |  | $ | 646,389 |
June 30, 2023 Risk Rating |  | 2023 |  |  | 2022 |  |  | 2021 |  |  | 2020 |  |  | 2019 |  |  | Prior Years |  |  | Total |
One- to Four-Family |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 22,032 |  |  | $ | 56,054 |  |  | $ | 27,843 |  |  | $ | 18,468 |  |  | $ | 5,996 |  |  | $ | 32,729 |  |  | $ | 163,122 |
Watch |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 335 |  |  |  | 335 |
Substandard |  |  | 14 |  |  |  | 6 |  |  |  | 94 |  |  |  | 61 |  |  |  | 222 |  |  |  | — |  |  |  | 397 |
Total |  | $ | 22,046 |  |  | $ | 56,060 |  |  | $ | 27,937 |  |  | $ | 18,529 |  |  | $ | 6,218 |  |  | $ | 33,064 |  |  | $ | 163,854 |
Current period recoveries |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 1 |  |  | $ | 1 |
Multi-Family |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 674 |  |  | $ | 37,826 |  |  | $ | 10,647 |  |  | $ | 14,399 |  |  | $ | 8,587 |  |  | $ | 17,272 |  |  | $ | 89,405 |
Watch |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Substandard |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 244 |  |  |  | — |  |  |  | 244 |
Total |  | $ | 674 |  |  | $ | 37,826 |  |  | $ | 10,647 |  |  | $ | 14,399 |  |  | $ | 8,831 |  |  | $ | 17,272 |  |  | $ | 89,649 |
Commercial Real Estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 12,214 |  |  | $ | 63,645 |  |  | $ | 29,320 |  |  | $ | 32,502 |  |  | $ | 5,844 |  |  | $ | 49,239 |  |  | $ | 192,764 |
Watch |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Substandard |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 862 |  |  |  | 81 |  |  |  | — |  |  |  | 943 |
Total |  | $ | 12,214 |  |  | $ | 63,645 |  |  | $ | 29,320 |  |  | $ | 33,364 |  |  | $ | 5,925 |  |  | $ | 49,239 |  |  | $ | 193,707 |
Home Equity Line of Credit |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 982 |  |  | $ | 2,554 |  |  | $ | 1,301 |  |  | $ | 1,035 |  |  | $ | 789 |  |  | $ | 1,405 |  |  | $ | 8,066 |
Watch |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Substandard |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Total |  | $ | 982 |  |  | $ | 2,554 |  |  | $ | 1,301 |  |  | $ | 1,035 |  |  | $ | 789 |  |  | $ | 1,405 |  |  | $ | 8,066 |
Construction |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 2,882 |  |  | $ | 29,188 |  |  | $ | 10,432 |  |  | $ | 8,471 |  |  | $ | — |  |  | $ | — |  |  | $ | 50,973 |
Watch |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Substandard |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Total |  | $ | 2,882 |  |  | $ | 29,188 |  |  | $ | 10,432 |  |  | $ | 8,471 |  |  | $ | — |  |  | $ | — |  |  | $ | 50,973 |
Commercial Business |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 12,449 |  |  | $ | 20,004 |  |  | $ | 17,673 |  |  | $ | 8,797 |  |  | $ | 7,669 |  |  | $ | 8,841 |  |  | $ | 75,433 |
Watch |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Substandard |  |  | 2,779 |  |  |  | 59 |  |  |  | 174 |  |  |  | 1,189 |  |  |  | 57 |  |  |  | 2 |  |  |  | 4,260 |
Total |  | $ | 15,228 |  |  | $ | 20,063 |  |  | $ | 17,847 |  |  | $ | 9,986 |  |  | $ | 7,726 |  |  | $ | 8,843 |  |  | $ | 79,693 |
Current period charge-offs |  | $ | — |  |  | $ | (10 | ) |  | $ | (4 | ) |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | (14 | )
Current period recoveries |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 14 |  |  | $ | — |  |  | $ | 9 |  |  | $ | 23 |
Consumer |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 2,391 |  |  | $ | 3,181 |  |  | $ | 1,653 |  |  | $ | 834 |  |  | $ | 211 |  |  | $ | 107 |  |  | $ | 8,377 |
Watch |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Substandard |  |  | — |  |  |  | — |  |  |  | 1 |  |  |  | — |  |  |  | — |  |  |  | 4 |  |  |  | 5 |
Total |  | $ | 2,391 |  |  | $ | 3,181 |  |  | $ | 1,654 |  |  | $ | 834 |  |  | $ | 211 |  |  | $ | 111 |  |  | $ | 8,382 |
Current period charge-offs |  | $ | (33 | ) |  | $ | — |  |  | $ | — |  |  | $ | (4 | ) |  | $ | — |  |  | $ | — |  |  | $ | (37 | )
Current period recoveries |  | $ | 14 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 1 |  |  | $ | 15 |
Total Loans |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 53,624 |  |  | $ | 212,452 |  |  | $ | 98,869 |  |  | $ | 84,506 |  |  | $ | 29,096 |  |  | $ | 109,593 |  |  | $ | 588,140 |
Watch |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 335 |  |  |  | 335 |
Substandard |  |  | 2,793 |  |  |  | 65 |  |  |  | 269 |  |  |  | 2,112 |  |  |  | 604 |  |  |  | 6 |  |  |  | 5,849 |
Total |  | $ | 56,417 |  |  | $ | 212,517 |  |  | $ | 99,138 |  |  | $ | 86,618 |  |  | $ | 29,700 |  |  | $ | 109,934 |  |  | $ | 594,324 |
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 |
June 30, 2024: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Real estate loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
One- to four-family |  | $ | 1,009 |  |  | $ | 192 |  |  | $ | — |  |  | $ | 1,201 |  |  | $ | 176,062 |  |  | $ | 177,263 |  |  | $ | — |
Multi-family |  |  | 141 |  |  |  | — |  |  |  | — |  |  |  | 141 |  |  |  | 125,890 |  |  |  | 126,031 |  |  |  | — |
Commercial |  |  | — |  |  |  | — |  |  |  | 150 |  |  |  | 150 |  |  |  | 199,867 |  |  |  | 200,017 |  |  |  | — |
Home equity lines of credit |  |  | 17 |  |  |  | 25 |  |  |  | — |  |  |  | 42 |  |  |  | 9,817 |  |  |  | 9,859 |  |  |  | — |
Construction |  |  | 237 |  |  |  | — |  |  |  | — |  |  |  | 237 |  |  |  | 33,471 |  |  |  | 33,708 |  |  |  | — |
Commercial |  |  | 21 |  |  |  | 20 |  |  |  | — |  |  |  | 41 |  |  |  | 91,743 |  |  |  | 91,784 |  |  |  | — |
Consumer |  |  | 27 |  |  |  | 1 |  |  |  | 23 |  |  |  | 51 |  |  |  | 7,676 |  |  |  | 7,727 |  |  |  | 23 |
Total |  | $ | 1,452 |  |  | $ | 238 |  |  | $ | 173 |  |  | $ | 1,863 |  |  | $ | 644,526 |  |  | $ | 646,389 |  |  | $ | 23 |
|  | 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, 2023: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Real estate loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
One- to four-family |  | $ | 523 |  |  | $ | 116 |  |  | $ | — |  |  | $ | 639 |  |  | $ | 163,215 |  |  | $ | 163,854 |  |  | $ | — |
Multi-family |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 89,649 |  |  |  | 89,649 |  |  |  | — |
Commercial |  |  | 153 |  |  |  | — |  |  |  | — |  |  |  | 153 |  |  |  | 193,554 |  |  |  | 193,707 |  |  |  | — |
Home equity lines of credit |  |  | — |  |  |  | 20 |  |  |  | — |  |  |  | 20 |  |  |  | 8,046 |  |  |  | 8,066 |  |  |  | — |
Construction |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 50,973 |  |  |  | 50,973 |  |  |  | — |
Commercial |  |  | 56 |  |  |  | — |  |  |  | 58 |  |  |  | 114 |  |  |  | 79,579 |  |  |  | 79,693 |  |  |  | — |
Consumer |  |  | 47 |  |  |  | 6 |  |  |  | 2 |  |  |  | 55 |  |  |  | 8,327 |  |  |  | 8,382 |  |  |  | — |
Total |  | $ | 779 |  |  | $ | 142 |  |  | $ | 60 |  |  | $ | 981 |  |  | $ | 593,343 |  |  | $ | 594,324 |  |  | $ | — |
Nonaccrual with no Allowance for Credit Losses and 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 as of June 30, 2024 and 2023:
|  | June 30, 2024 |  |  | June 30, 2023 |
|  | Nonaccrual with no Allowance for Credit Losses |  |  | Nonaccrual |  |  | Nonaccrual with no Allowance for Credit Losses |  |  | Nonaccrual |
Mortgages on real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
One- to four-family |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Multi-family |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Commercial |  |  | — |  |  |  | 150 |  |  |  | — |  |  |  | — |
Home equity lines of credit |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Construction loans |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Commercial business loans |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 115 |
Consumer loans |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 2 |
Total |  | $ | — |  |  | $ | 150 |  |  | $ | — |  |  | $ | 117 |
Amortized Costs of Loans Modified As On the Reporting Date and the Percentage of Amortized Cost of Loans Modified To Total Borrowers | The following table shows the amortized cost of loans at June 30, 2024 that were modified and experiencing financial difficulty, segregated by portfolio segment and type of modification. The percentage of the amortized cost of loans that were modified to borrowers in financial distress as compared to outstanding loans is also presented below.
|  | Payment Delay |  |  | Total Class of Financing Receivable |
Real estate loans |  |  |  |  |  |  |  |
One- to four-family |  | $ | — |  |  |  | — |
Multi-family |  |  | — |  |  |  | — |
Commercial |  |  | 252 |  |  |  | 0.13 | %
Home equity lines of credit |  |  | — |  |  |  | — |
Construction |  |  | — |  |  |  | — |
Commercial business |  |  | 133 |  |  |  | 0.15 | %
Consumer |  |  | — |  |  |  | — |
Total |  | $ | 385 |  |  |  | 0.06 | %
Loans Modified as Troubled Debt Restructurings | The following table presents the recorded balance, at original cost, of troubled debt restructurings, as of June 30, 2023. All TDRs were performing according to the terms of the restructuring and were accruing as of June 30, 2023.
|  | June 30, 2023 |
Real estate loans |  |  |  |
One- to four-family |  | $ | 189 |
Multi-family |  |  | — |
Commercial |  |  | — |
Home equity lines of credit |  |  | — |
Total real estate loans |  |  | 189 |
Construction |  |  | — |
Commercial business |  |  | 26 |
Consumer |  |  | — |
Total |  | $ | 215 |

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