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Loans and Allowance for Credit Losses | 3 Months Ended
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Sep. 30, 2024
Receivables [Abstract] |
Loans and Allowance for Credit Losses | Note 6: Loans and Allowance for Credit Losses
Segments of loans include: |  | September 30, 2024 |  |  | June 30, 2024 |
Real estate loans: |  |  |  |  |  |  |  |
One- to four-family |  | $ | 176,334 |  |  | $ | 177,263 |
Multi-family |  |  | 125,906 |  |  |  | 126,031 |
Commercial |  |  | 205,103 |  |  |  | 200,017 |
Home equity lines of credit |  |  | 9,927 |  |  |  | 9,859 |
Construction |  |  | 30,839 |  |  |  | 33,708 |
Commercial |  |  | 98,894 |  |  |  | 91,784 |
Consumer |  |  | 7,186 |  |  |  | 7,727 |
Total loans |  |  | 654,189 |  |  |  | 646,389 |
Less: |  |  |  |  |  |  |  |
Unearned fees and discounts, net |  |  | (347 | ) |  |  | (407 | )
Allowance for credit losses |  |  | 7,472 |  |  |  | 7,499 |
Loans, net |  | $ | 647,064 |  |  | $ | 639,297 |
The Company had no loans held for sale included in one- to four-family real estate loans as of September 30, 2024 and June 30, 2024. The Company believes that sound loans are a necessary and desirable means of employing funds available for investment. Recognizing the Company’s obligations to its depositors and to the communities it serves, authorized personnel are expected to seek to develop and make sound, profitable loans that resources permit and that opportunity affords. The Company maintains lending policies and procedures in place designed to focus our lending efforts on the types, locations, and duration of loans most appropriate for our business model and markets. The Company’s principal lending activity is the origination of one- to four-family residential mortgage loans but also includes multi-family loans, commercial real estate loans, home equity lines of credits, commercial business loans, consumer (consisting primarily of automobile loans), and, to a much lesser extent, construction loans and land loans. The primary lending market includes the Illinois counties of Vermilion, Iroquois, Champaign and Kankakee, as well as the adjacent counties in Illinois and Indiana. The Company also has a loan production office in Osage Beach, Missouri, which serves the Missouri counties of Camden, Miller, and Morgan. Generally, loans are collateralized by assets, primarily real estate, of the borrowers and guaranteed by individuals. The loans are expected to be repaid from cash flows of the borrowers or from proceeds from the sale of selected assets of the borrowers. Management reviews and approves the Company’s lending policies and procedures on a routine basis. Management routinely (at least quarterly) reviews our allowance for credit losses and reports related to loan production, loan quality, concentrations of credit, loan delinquencies and non-performing and potential problem loans. Our underwriting standards are designed to encourage relationship banking rather than transactional banking. Relationship banking implies a primary banking relationship with the borrower that includes, at a minimum, an active deposit banking relationship in addition to the lending relationship. The integrity and character of the borrower are significant factors in our loan underwriting. As a part of underwriting, tangible positive or negative evidence of the borrower’s integrity and character are sought out. Additional significant underwriting factors beyond location, duration, the sound and profitable cash flow basis underlying the loan and the borrower’s character are the quality of the borrower’s financial history, the liquidity of the underlying collateral and the reliability of the valuation of the underlying collateral. The Company’s policies and loan approval limits are established by the Board of Directors. The structure of the Company’s loan approval process is based on progressively larger lending authorities granted to loan officers, loan committees, and ultimately the Board of Directors through its Operating Committee, consisting of the Chairman and up to four other Board members. At no time is a borrower’s total borrowing relationship to exceed our regulatory lending limit. Loans to related parties, including executive officers and the Company’s directors, are reviewed for compliance with regulatory guidelines and the Board of Directors at least annually. The Company conducts internal loan reviews that validate the loans against the Company’s loan policy quarterly for mortgage, consumer, and small commercial loans on a sample basis, and all larger commercial loans on an annual basis. The Company also receives independent loan reviews performed by a third party on larger commercial loans to be performed semi-annually. In addition to compliance with our policy, the third-party loan review process reviews the risk assessments made by our credit department, lenders and loan committees. Results of these reviews are presented to management and the Board of Directors. The Company’s lending can be summarized into six primary areas: one- to four-family residential mortgage loans, commercial real estate and multi-family real estate loans, home equity lines of credit, real estate construction, commercial business loans, and consumer loans. One- to four-family Residential Mortgage Loans The Company offers one- to four-family residential mortgage loans that conform to Fannie Mae and Freddie Mac underwriting standards (conforming loans) as well as non-conforming loans. The Company has sold a substantial portion of the fixed-rate one- to four-family residential mortgage loans with terms of 15 years or greater. Generally, the Company retains fixed-rate one- to four-family residential mortgage loans with terms of less than 15 years, although this has represented a small percentage of the fixed-rate loans originated in recent years due to the favorable long-term rates for borrowers. The Company offers USDA (USDA Rural Development), FHA and VA loans that are originated through a nationwide wholesale lender. In addition, the Company also offers home equity loans that are secured by a second mortgage on the borrower’s primary or secondary residence. Home equity loans are generally underwritten using the same criteria used to underwrite one- to four-family residential mortgage loans. As one- to four-family residential mortgage and home equity loan underwriting are subject to specific regulations, the Company typically underwrites its one- to four-family residential mortgage and home equity loans to conform to widely accepted standards. Several factors are considered in underwriting including the value of the underlying real estate and the debt-to-income ratio and credit history of the borrower. Commercial Real Estate and Multi-Family Real Estate Loans Commercial real estate mortgage loans are primarily secured by owner-occupied businesses, retail rentals, churches, office buildings, and farm loans secured by real estate. In underwriting commercial real estate and multi-family real estate loans, the Company considers a number of factors, which include the projected net cash flow to the loan’s debt service requirement, the age and condition of the collateral, the financial resources and income level of the borrower and the borrower’s experience in owning or managing similar properties. Personal guarantees are typically obtained from commercial real estate and multi-family real estate borrowers. In addition, the borrower’s financial information on such loans is monitored on an ongoing basis by requiring periodic financial statement updates. The repayment of these loans is primarily dependent on the cash flows of the underlying property. However, the commercial real estate loan generally must be supported by an adequate underlying collateral value. The performance and the value of the underlying property may be adversely affected by economic factors or geographical and/or industry specific factors. These loans are subject to other industry guidelines that are closely monitored by the Company. Home Equity Lines of Credit In addition to traditional one- to four-family residential mortgage loans and home equity loans, the Company offers home equity lines of credit that are secured by the borrower’s primary or secondary residence. Home equity lines of credit are generally underwritten using the same criteria used to underwrite one- to four-family residential mortgage loans. As home equity lines of credit underwriting is subject to specific regulations, the Company typically underwrites its home equity lines of credit to conform to widely accepted standards. Several factors are considered in underwriting including the value of the underlying real estate and the debt-to-income ratio and credit history of the borrower. Commercial Business Loans The Company originates commercial non-mortgage business (term) loans and adjustable lines of credit. These loans are generally originated to small-and medium-sized companies in the Company’s primary market area. Commercial business loans are generally used for working capital purposes or for acquiring equipment, inventory, or furniture, and are primarily secured by business assets other than real estate, such as business equipment and inventory, accounts receivable or stock. The Company also offers agriculture loans that are not secured by real estate. The commercial business loan portfolio consists primarily of secured loans. When making commercial business loans, the Company considers the financial statements, lending history and debt service capabilities of the borrower, the projected cash flows of the business and the value of any collateral. The cash flows of the underlying borrower, however, may not perform consistently with historical or projected information. Further, the collateral securing loans may fluctuate in value due to individual economic or other factors. Loans are typically guaranteed by the principals of the borrower. The Company has established minimum standards and underwriting guidelines for all commercial loan types. Real Estate Construction Loans The Company originates construction loans for one- to four-family residential properties and commercial real estate properties, including multi-family properties. The Company generally requires that a commitment for permanent financing be in place prior to closing the construction loan. The repayment of these loans is typically through permanent financing following completion of the construction. Real estate construction loans are inherently riskier than loans on completed properties as the unimproved nature and the financial risks of construction significantly enhance the risks of commercial real estate loans. These loans are closely monitored and subject to other industry guidelines. Consumer Loans Consumer loans consist of installment loans to individuals, primarily automotive loans. These loans are underwritten utilizing the borrower’s financial history, including the Fair Isaac Corporation (“FICO”) credit scoring and information as to the underlying collateral. Repayment is expected from the cash flow of the borrower. Consumer loans may be underwritten with terms up to seven years, fully amortized. Unsecured loans are limited to twelve months. Loan-to-value ratios vary based on the type of collateral. The Company has established minimum standards and underwriting guidelines for all consumer loan collateral types. Loan Concentrations The loan portfolio includes a concentration of loans secured by commercial real estate properties, including real estate construction loans, amounting to $349,133,000 and $346,499,000 as of September 30, 2024 and June 30, 2024, respectively. Generally, these loans are collateralized by multi-family and nonresidential properties. The loans are expected to be repaid from cash flows or from proceeds from the sale of the properties of the borrower. Purchased Loans and Loan Participations The Company’s loans receivable included purchased loans of $237,000 and $253,000 at September 30, 2024 and June 30, 2024, respectively. All these purchased loans are secured by single family homes located out of our primary market area, primarily in the Midwest. The Company’s loans receivable also included commercial loan participations of $54,082,000 and $51,798,000 at September 30, 2024 and June 30, 2024, respectively, of which $37,297,000 and $34,929,000, at September 30, 2024 and June 30, 2024 were outside our primary market area. These participation loans are secured by real estate and other business assets. Allowance for Credit Losses The following tables present the activity in the allowance for credit losses for the three-month periods ended September 30, 2024 and 2023 and the year ended June 30, 2024:
|  | Three Months Ended September 30, 2024 Real Estate Loans |
|  | One- to Four-Family |  |  | Multi-Family |  |  | Commercial |  |  | Home Equity Lines of Credit |
Allowance for credit losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance, beginning of period |  | $ | 1,774 |  |  | $ | 1,764 |  |  | $ | 2,358 |  |  | $ | 148 |
Provision (credit) charged to expense |  |  | (147 | ) |  |  | 348 |  |  |  | 4 |  |  |  | (1 | )
Losses charged off |  |  | — |  |  |  | (350 | ) |  |  | — |  |  |  | — |
Recoveries |  |  | 1 |  |  |  | — |  |  |  | — |  |  |  | — |
Balance, end of period |  | $ | 1,628 |  |  | $ | 1,762 |  |  | $ | 2,362 |  |  | $ | 147 |
Loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Ending balance |  | $ | 176,334 |  |  | $ | 125,906 |  |  | $ | 205,103 |  |  | $ | 9,927 |
|  | Three Months Ended September 30, 2024 (Continued) |
|  | Construction |  |  | Commercial |  |  | Consumer |  |  | Total |
Allowance for credit losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance, beginning of period |  | $ | 337 |  |  | $ | 1,053 |  |  | $ | 65 |  |  | $ | 7,499 |
Provision (credit) charged to expense |  |  | (59 | ) |  |  | 231 |  |  |  | 1 |  |  |  | 377 |
Losses charged off |  |  | — |  |  |  | (50 | ) |  |  | (9 | ) |  |  | (409 | )
Recoveries |  |  | — |  |  |  | 2 |  |  |  | 2 |  |  |  | 5 |
Balance, end of period |  | $ | 278 |  |  | $ | 1,236 |  |  | $ | 59 |  |  | $ | 7,472 |
Loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Ending balance |  | $ | 30,839 |  |  | $ | 98,894 |  |  | $ | 7,186 |  |  | $ | 654,189 |
|  | Year Ended June 30, 2024 |
|  | Real Estate Loans |
|  | One- to Four-Family |  |  | Multi-Family |  |  | Commercial |  |  | Home Equity Lines of Credit |
Allowance for credit losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance, beginning of period |  | $ | 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 |
|  | Year Ended June 30, 2024 (Continued) |
|  | Construction |  |  | Commercial |  |  | Consumer |  |  | Total |
Allowance for credit losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance, beginning of period |  | $ | 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 period |  | $ | 337 |  |  | $ | 1,053 |  |  | $ | 65 |  |  | $ | 7,499 |
Loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Ending balance |  | $ | 33,708 |  |  | $ | 91,784 |  |  | $ | 7,727 |  |  | $ | 646,389 |
|  | Three Months Ended September 30, 2023 |
|  | Real Estate Loans |
|  | One- to Four-Family |  |  | Multi-Family |  |  | Commercial |  |  | Home Equity Lines of Credit |
Allowance for credit losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance, beginning of period |  | $ | 1,898 |  |  | $ | 1,121 |  |  | $ | 2,369 |  |  | $ | 121 |
Provision (credit) charged to expense |  |  | 8 |  |  |  | (6 | ) |  |  | (104 | ) |  |  | 13 |
Losses charged off |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Recoveries |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Balance, end of period |  | $ | 1,906 |  |  | $ | 1,115 |  |  | $ | 2,265 |  |  | $ | 134 |
Loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Ending balance |  | $ | 170,154 |  |  | $ | 89,177 |  |  | $ | 193,582 |  |  | $ | 8,511 |
|  | Three Months Ended September 30, 2023 (Continued) |
|  | Construction |  |  | Commercial |  |  | Consumer |  |  | Total |
Allowance for credit losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance, beginning of period |  | $ | 765 |  |  | $ | 794 |  |  | $ | 71 |  |  | $ | 7,139 |
Provision (credit) charged to expense |  |  | 400 |  |  |  | (12 | ) |  |  | 11 |  |  |  | 310 |
Losses charged off |  |  | — |  |  |  | — |  |  |  | (7 | ) |  |  | (7 | )
Recoveries |  |  | — |  |  |  | 6 |  |  |  | 2 |  |  |  | 8 |
Balance, end of period |  | $ | 1,165 |  |  | $ | 788 |  |  | $ | 77 |  |  | $ | 7,450 |
Loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Ending balance |  | $ | 72,810 |  |  | $ | 79,194 |  |  | $ | 8,343 |  |  | $ | 621,771 |
Management’s opinion as to the ultimate collectability of loans is subject to estimates regarding future cash flows from operations and the value of property, real and personal, pledged as collateral. These estimates are affected by changing economic conditions and the economic prospects of borrowers. The allowance for credit losses represents the Company’s best estimate of the reserve necessary to adequately account for probable losses expected over the remaining contractual life of the assets. The provision for credit losses is the charge against current earnings that is determined by the Company as the amount needed to maintain an adequate allowance for credit losses. In determining the adequacy of the allowance for credit losses, and therefore the provision to be charged to current earnings, the Company relies on a sound credit review and approval process. The review process is directed by the overall lending policy and is intended to identify, at the earliest possible stage, borrowers who might be facing financial difficulty. The Company utilizes the CECL cohort methodology analysis which relies on segmenting the loan portfolio into pools with similar risks, tracking the performance of the pools over time, and using the data to determine pool loss experience. The ACL is a valuation account that is deducted from the loans’ amortized cost basis to present the net amount expected to be collected on the loans and is established through provision for credit losses charged to current earnings. The ACL is increased by the provision for losses on loans charged to expense and reduced by loans charged off, net of recoveries. Loans are charged off in the period deemed uncollectible, based on management’s analysis of expected cash flows (for non-collateral dependent loans) or collateral value (for collateral-dependent loans). Subsequent recoveries of loans previously charged off, if any, are credited to the allowance when received. Management estimates the ACL balance using relevant available information, from internal and external sources, relating to past events, current conditions, and reasonable and supportable forecasts. Adjustments may be made to historical loss information for differences identified in current loan-specific risk characteristics, such as differences in underwriting standards or terms; lending review systems; experience, ability, or depth of lending management and staff; portfolio growth and mix; delinquency levels and trends; as well as for changes in environmental conditions, such as changes in economic activity or employment, industry economic conditions, property values, or other relevant factors. The allowance for credit losses on most loans is measured on a collective (pool) basis for loans with similar risk characteristics. The Company estimates the appropriate level of allowance for credit losses for specifically identified loans by evaluating them individually. The specific allowance for collateral-dependent loans that are evaluated separately is measured by determining the fair value of the collateral adjusted for market conditions and selling expense. Factors used in identifying a specific problem loan include: (1) the strength of the customer’s personal or business cash flows; (2) the availability of other sources of repayment; (3) the amount due or past due; (4) the type and value of collateral; (5) the strength of the collateral position; (6) the estimated cost to sell the collateral; and (7) the borrower’s effort to cure the delinquency. In addition, for loans secured by real estate, the Company also considers the extent of any past due and unpaid property taxes applicable to the property serving as collateral on the mortgage. The Company establishes a general allowance for loans that are not individually evaluated to recognize the inherent losses associated with lending activities, but which, unlike specific allowances, has not been allocated to particular problem assets. The general valuation allowance is determined by segmenting the loan portfolio into pools with similar risks and collecting data to determine pool loss experience. Factors considered by the Company in evaluating the overall adequacy of the allowance include historical net loan losses, the level and composition of nonaccrual, past due and loan modifications for borrowers with financial difficulties, trends in volumes and terms of loans, effects of changes in risk selection and underwriting standards or lending practices, lending staff changes, concentrations of credit, industry conditions and the current economic conditions in the region where the Company operates. In addition, a forecast, using reasonable and supportable future conditions, is prepared that is used to estimate expected changes to existing and historical conditions in the current period. The Company categorizes loans into risk categories based on relevant information about the ability of borrowers to service their debt such as current financial information, historical payment experience, credit documentation, public information and current economic trends, among other factors. All loans are graded at inception of the loan. Subsequently, analyses are performed on an annual basis and grade changes are made as necessary. Interim grade reviews may take place if the circumstances of the borrower warrant a timelier review. The Company utilizes an internal asset classification system as a means of reporting problem and potential problem loans. Under the Company’s risk rating system, the Company classifies problem and potential problem loans as “Watch,” “Substandard,” “Doubtful,” and “Loss.” The Company uses the following definitions for risk ratings: Pass – Loans classified as pass are well protected by the ability of the borrower to pay or by the value of the asset or underlying collateral. Watch – Loans classified as watch have a potential weakness that deserves management’s close attention. If left uncorrected, these potential weaknesses may result in deterioration of the repayment prospects for the loan or of the Company’s credit position at some future date. Substandard – Loans classified as substandard are inadequately protected by the current net worth and paying capacity of the obligor or of any pledged collateral. Loans so classified have a well-defined weakness or weaknesses that jeopardize the liquidation of the debt. They are characterized by the distinct possibility that the institution will sustain some loss if the deficiencies are not corrected. Doubtful – Loans classified as doubtful have all the weaknesses inherent in those classified as substandard, with the added characteristic that the weaknesses make collection or liquidation in full, on the basis of currently existing facts, conditions and values, highly questionable and improbable. Loss – Loans classified as loss are the portion of the loan that is considered uncollectible so that its continuance as an asset is not warranted. The amount of the loss determined will be charged off. Risk characteristics applicable to each segment of the loan portfolio are described as follows. Residential One- to Four-Family and Equity Lines of Credit Real Estate: The residential one- to four-family real estate loans are generally secured by owner-occupied one- to four-family residences. Repayment of these loans is primarily dependent on the personal income and credit rating of the borrowers. Credit risk in these loans can be impacted by economic conditions within the Company’s market areas that might impact either property values or a borrower’s personal income. Risk is mitigated by the fact that the loans are of smaller individual amounts and spread over a large number of borrowers. Commercial and Multi-family Real Estate: Commercial and multi-family real estate loans typically involve larger principal amounts, and repayment of these loans is generally dependent on the successful operations of the property securing the loan or the business conducted on the property securing the loan. These loans are viewed primarily as cash flow loans and secondarily as loans secured by real estate. Credit risk in these loans may be impacted by the creditworthiness of a borrower, property values and the local economies in the Company’s market areas. Construction Real Estate: Construction real estate loans are usually based upon estimates of costs and estimated value of the completed project and include independent appraisal reviews and a financial analysis of the developers and property owners. Sources of repayment of these loans may include permanent loans, sales of developed property, or an interim loan commitment from the Company until permanent financing is obtained. These loans are considered to be higher risk than other real estate loans due to their ultimate repayment being sensitive to interest rate changes, general economic conditions and the availability of long-term financing. Credit risk in these loans may be impacted by the creditworthiness of a borrower, property values and the local economies in the Company’s market areas. Commercial Business: The commercial portfolio includes loans to commercial customers for use in financing working capital needs, equipment purchases and expansions. The loans in this category are repaid primarily from the cash flow of a borrower’s principal business operation. Credit risk in these loans is driven by creditworthiness of a borrower and the economic conditions that impact the cash flow stability from business operations. Consumer: The consumer loan portfolio consists of various term loans such as automobile loans and loans for other personal purposes. Repayment for these types of loans will come from a borrower’s income sources that are typically independent of the loan purpose. Credit risk is driven by consumer economic factors (such as unemployment and general economic conditions in the Company’s market area) and the creditworthiness of a borrower. 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 both September 30, 2024 and June 30, 2024 (in thousands):
September 30, 2024 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Risk Rating |  | 2024 |  |  | 2023 |  |  | 2022 |  |  | 2021 |  |  | 2020 |  |  | Prior Years |  |  | Total |
One- to Four-Family |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 17,952 |  |  | $ | 38,730 |  |  | $ | 49,615 |  |  | $ | 23,713 |  |  | $ | 15,223 |  |  | $ | 30,819 |  |  | $ | 176,052 |
Watch |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 66 |  |  |  | — |  |  |  | — |  |  |  | 66 |
Substandard |  |  | — |  |  |  | — |  |  |  | 4 |  |  |  | 5 |  |  |  | — |  |  |  | 207 |  |  |  | 216 |
Total |  | $ | 17,952 |  |  | $ | 38,730 |  |  | $ | 49,619 |  |  | $ | 23,784 |  |  | $ | 15,223 |  |  | $ | 31,026 |  |  | $ | 176,334 |
Current period recoveries |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 1 |  |  | $ | 1 |
Multi-Family |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 1,634 |  |  | $ | 8,623 |  |  | $ | 51,025 |  |  | $ | 20,238 |  |  | $ | 22,583 |  |  | $ | 21,572 |  |  | $ | 125,675 |
Watch |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Substandard |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 231 |  |  |  | 231 |
Total |  | $ | 1,634 |  |  | $ | 8,623 |  |  | $ | 51,025 |  |  | $ | 20,238 |  |  | $ | 22,583 |  |  | $ | 21,803 |  |  | $ | 125,906 |
Current period charge-offs |  | $ | — |  |  | $ | (350 | ) |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | (350 | )
Commercial Real Estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 13,090 |  |  | $ | 32,704 |  |  | $ | 53,483 |  |  | $ | 27,342 |  |  | $ | 29,944 |  |  | $ | 47,334 |  |  | $ | 203,897 |
Watch |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Substandard |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 142 |  |  |  | 812 |  |  |  | 252 |  |  |  | 1,206 |
Total |  | $ | 13,090 |  |  | $ | 32,704 |  |  | $ | 53,483 |  |  | $ | 27,484 |  |  | $ | 30,756 |  |  | $ | 47,586 |  |  | $ | 205,103 |
Home Equity Line of Credit |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 2,575 |  |  | $ | 2,263 |  |  | $ | 1,497 |  |  | $ | 1,531 |  |  | $ | 717 |  |  | $ | 1,344 |  |  | $ | 9,927 |
Watch |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Substandard |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Total |  | $ | 2,575 |  |  | $ | 2,263 |  |  | $ | 1,497 |  |  | $ | 1,531 |  |  | $ | 717 |  |  | $ | 1,344 |  |  | $ | 9,927 |
Construction |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 8,993 |  |  | $ | 18,377 |  |  | $ | 3,250 |  |  | $ | — |  |  | $ | — |  |  | $ | 219 |  |  | $ | 30,839 |
Watch |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Substandard |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Total |  | $ | 8,993 |  |  | $ | 18,377 |  |  | $ | 3,250 |  |  | $ | — |  |  | $ | — |  |  | $ | 219 |  |  | $ | 30,839 |
Commercial Business |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 18,935 |  |  | $ | 42,386 |  |  | $ | 9,605 |  |  | $ | 9,586 |  |  | $ | 7,055 |  |  | $ | 9,873 |  |  | $ | 97,440 |
Watch |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Substandard |  |  | — |  |  |  | 133 |  |  |  | 41 |  |  |  | 190 |  |  |  | 1,034 |  |  |  | 56 |  |  |  | 1,454 |
Total |  | $ | 18,935 |  |  | $ | 42,519 |  |  | $ | 9,646 |  |  | $ | 9,776 |  |  | $ | 8,089 |  |  | $ | 9,929 |  |  | $ | 98,894 |
Current period charge-offs |  | $ | — |  |  | $ | (50 | ) |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | (50 | )
Current period recoveries |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 2 |  |  | $ | — |  |  | $ | 2 |
Consumer |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 2,287 |  |  | $ | 2,291 |  |  | $ | 1,569 |  |  | $ | 662 |  |  | $ | 301 |  |  | $ | 54 |  |  | $ | 7,164 |
Watch |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Substandard |  |  | — |  |  |  | 22 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 22 |
Total |  | $ | 2,287 |  |  | $ | 2,313 |  |  | $ | 1,569 |  |  | $ | 662 |  |  | $ | 301 |  |  | $ | 54 |  |  | $ | 7,186 |
Current period charge-offs |  | $ | (8 | ) |  | $ | — |  |  | $ |  | (1) |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | (9 | )
Current period recoveries |  | $ | 2 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 2 |
Total Loans |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 65,466 |  |  | $ | 145,374 |  |  | $ | 170,044 |  |  | $ | 83,072 |  |  | $ | 75,823 |  |  | $ | 111,215 |  |  | $ | 650,994 |
Watch |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 66 |  |  |  | — |  |  |  | — |  |  |  | 66 |
Substandard |  |  | — |  |  |  | 155 |  |  |  | 45 |  |  |  | 337 |  |  |  | 1,846 |  |  |  | 746 |  |  |  | 3,129 |
Total |  | $ | 65,466 |  |  | $ | 145,529 |  |  | $ | 170,089 |  |  | $ | 83,475 |  |  | $ | 77,669 |  |  | $ | 111,961 |  |  | $ | 654,189 |
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 |
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, 2024: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Real estate loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
One- to four-family |  | $ | 440 |  |  | $ | 609 |  |  | $ | 38 |  |  | $ | 1,087 |  |  | $ | 175,247 |  |  | $ | 176,334 |  |  | $ | 38 |
Multi-family |  |  | — |  |  |  | 144 |  |  |  | — |  |  |  | 144 |  |  |  | 125,762 |  |  |  | 125,906 |  |  |  | — |
Commercial |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 205,103 |  |  |  | 205,103 |  |  |  | — |
Home equity lines of credit |  |  | 4 |  |  |  | — |  |  |  | — |  |  |  | 4 |  |  |  | 9,923 |  |  |  | 9,927 |  |  |  | — |
Construction |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 30,839 |  |  |  | 30,839 |  |  |  | — |
Commercial |  |  | — |  |  |  | 21 |  |  |  | — |  |  |  | 21 |  |  |  | 98,873 |  |  |  | 98,894 |  |  |  | — |
Consumer |  |  | 105 |  |  |  | 1 |  |  |  | 21 |  |  |  | 127 |  |  |  | 7,059 |  |  |  | 7,186 |  |  |  | — |
Total |  | $ | 549 |  |  | $ | 775 |  |  | $ | 59 |  |  | $ | 1,383 |  |  | $ | 652,806 |  |  | $ | 654,189 |  |  | $ | 38 |
|  | 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, 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 |
The allowance for credit losses on most loans is measured on a collective (pool) basis for loans with similar risk characteristics, while some loans are selected to be evaluated individually. At September 30, 2024 and at June 30, 2024, no non-performing loans were individually evaluated and no specific reserve was established. 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 September 30, 2024 and June 30, 2024:
|  | September 30, 2024 |  |  | June 30, 2024 |
|  | 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 |  |  | — |  |  |  | 142 |  |  |  | — |  |  |  | 150 |
Home equity lines of credit |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Construction loans |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Commercial business loans |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Consumer loans |  |  | — |  |  |  | 21 |  |  |  | — |  |  |  | — |
Total |  | $ | — |  |  | $ | 163 |  |  | $ | — |  |  | $ | 150 |
Loan Modifications with Borrowers Experiencing Financial Difficulty The Company modified no loans for borrowers with financial difficulty in the three months ended September 30, 2024 and two in the year ended June 30, 2024. The following table shows the amortized cost of loans at September 30, 2024 and 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.
September 30, 2024 |  | Payment Delay |  |  | Total Class of Financing Receivable |
Real estate loans |  |  |  |  |  |  |  |
One- to four-family |  | $ | — |  |  |  | — |
Multi-family |  |  | — |  |  |  | — |
Commercial |  |  | 252 |  |  |  | 0.12 | %
Home equity lines of credit |  |  | — |  |  |  | — |
Construction |  |  | — |  |  |  | — |
Commercial business |  |  | 133 |  |  |  | 0.13 | %
Consumer |  |  | — |  |  |  | — |
Total |  | $ | 385 |  |  |  | 0.06 | %
June 30, 2024 |  | 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 | %
Loan Modifications with Defaults The Company had no loan modifications for borrowers experiencing financial difficulty in default or in foreclosure as of September 30, 2024 or as of June 30, 2024. The Company defines a default as any loan that becomes 90 days or more past due. Management considers the level of defaults within the various portfolios, as well as the current adverse economic environment and negative outlook in the real estate and collateral markets when evaluating qualitative adjustments used to determine the adequacy of the allowance for credit losses. The Company believes the qualitative adjustments more accurately reflect collateral values considering the sales and economic conditions that the Company has recently observed. The Company may obtain physical possession of real estate collateralizing a residential mortgage loan or home equity loan via foreclosure or in-substance repossession. As of September 30, 2024 and June 30, 2024, the Company had no foreclosed residential real estate properties as a result of obtaining physical possession. As of September 30, 2024 and June 30, 2024, the Company had no residential mortgage loans or home equity loans collateralized by residential real estate property for which formal foreclosure proceedings were in process.

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