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Loans Receivable (Tables)

3 Months Ended

Sep. 30, 2017

Loans Receivable [Abstract]

Schedule of loan portfolio

		September 30,				June 30,
(in thousands)		2017				2017
Residential real estate
One- to four-family		$	196,497			$	197,936
Multi-family			15,067				15,678
Construction			2,320				2,398
Land			901				1,304
Farm			2,368				2,062
Nonresidential real estate			31,104				29,211
Commercial nonmortgage			2,200				2,540
Consumer and other:
Loans on deposits			1,632				1,607
Home equity			6,819				6,853
Automobile			38				42
Unsecured			471				400
			259,417				260,031
Undisbursed portion of loans in process			(2,047	)			(296	)
Deferred loan origination costs			42				42
Allowance for loan losses			(1,554	)			(1,533	)
		$	255,858			$	258,244

Schedule of allowance for loan losses by portfolio segment

The following table presents the activity in the allowance for loan losses by portfolio segment for the three months ended September 30, 2017:

(in thousands)		Beginning balance				Provision for loan losses				Loans charged off				Recoveries				Ending balance
Residential real estate:
One- to four-family		$	773			$	(20	)		$	(18	)		$	39			$	774
Multi-family			243				--				--				--				243
Construction			6				1				--				--				7
Land			4				(2	)			--				--				2
Farm			9				1				--				--				10
Nonresidential real estate			270				14				--				--				284
Commercial nonmortgage			6				1				--				--				7
Consumer and other:
Loans on deposits			4				1				--				--				5
Home equity			17				3				--				--				20
Automobile			--				--				--				--				--
Unsecured			1				1				--				--				2
Unallocated			200				--				--				--				200
Totals		$	1,533			$	--			$	(18	)		$	39			$	1,554

The following table presents the activity in the allowance for loan losses by portfolio segment for the three months ended September 30, 2016:

(in thousands)		Beginning balance				Provision for loan losses				Loans charged off				Recoveries				Ending balance
Residential real estate:
One- to four-family		$	862			$	(16	)		$	(43	)		$	--			$	803
Multi-family			192				16				--				--				208
Construction			5				--				--				--				5
Land			2				--				--				--				2
Farm			3				1				--				--				4
Nonresidential real estate			217				5				--				--				222
Commercial nonmortgage			18				(3	)			--				--				15
Consumer and other:
Loans on deposits			4				--				--				--				4
Home equity			11				1				--				--				12
Automobile			--				--				--				--				--
Unsecured			1				--				--				--				1
Unallocated			200				--				--				--				200
Totals		$	1,515			$	4			$	(43	)		$	--			$	1,476

Schedule of allowance for loan losses and the recorded investment in loans by portfolio

September 30, 2017:
		Unpaid Principal Balance and Recorded Investment
(in thousands)		Loans individually evaluated				Loans acquired with deteriorated credit quality				Ending loans balance				Ending allowance attributed to loans				Unallocated allowance				Total allowance
Loans individually evaluated for impairment:
Residential real estate:
One- to four-family		$	3,195			$	1,502			$	4,697			$	--			$	--			$	--
			131				--				131				--				--				--
			3,326				1,502				4,828				--				--				--
Loans collectively evaluated for impairment:
Residential real estate:
One- to four-family										$	191,800			$	774			$	--			$	774
Multi-family											15,067				243				--				243
Construction											2,320				7				--				7
Land											901				2				--				2
Farm											2,368				10				--				10
Nonresidential real estate											30,973				284				--				284
Commercial nonmortgage											2,200				7				--				7
Consumer:
Loans on deposits											1,632				5				--				5
Home equity											6,819				20				--				20
Automobile											38				--				--				--
Unsecured											471				2				--				2
Unallocated											--				--				200				200
											254,589				1,354				200				1,554
										$	259,417			$	1,354			$	200			$	1,554

June 30, 2017:
		Unpaid Principal Balance and Recorded Investment
(in thousands)		Loans individually evaluated				Loans acquired with deteriorated credit quality				Ending loans balance				Ending allowance attributed to loans				Unallocated allowance				Total allowance
Loans individually evaluated for impairment:
Residential real estate:
One- to four-family		$	3,706			$	1,676			$	5,382			$	--			$	--			$	--
Nonresidential real estate			131				--				131				--				--				--
			3,837				1,676				5,513				--				--				--
Loans collectively evaluated for impairment:
Residential real estate:
One- to four-family										$	192,554			$	773			$	--			$	773
Multi-family											15,678				243				--				243
Construction											2,398				6				--				6
Land											1,304				4				--				4
Farm											2,062				9				--				9
Nonresidential real estate											29,080				270				--				270
Commercial nonmortgage											2,540				6				--				6
Consumer:
Loans on deposits											1,607				4				--				4
Home equity											6,853				17				--				17
Automobile											42				--				--				--
Unsecured											400				1				--				1
Unallocated											--				--				200				200
											254,518				1,333				200				1,533
										$	260,031			$	1,333			$	200			$	1,533

Schedule of impaired loans by class of loans

September 30, 2017:

(in thousands)		Unpaid Principal Balance and Recorded Investment				Allowance for Loan Losses Allocated				Average Recorded Investment				Interest Income Recognized				Cash Basis Income Recognized
With no related allowance recorded:
One- to four-family		$	3,195			$	-			$	3,450			$	2			$	2
Nonresidential real estate			131				-				131				-				-
Purchased credit-impaired loans			1,502				-				1,589				30				30
			4,828				-				5,170				32				32
With an allowance recorded:
One- to four-family			-				-				-				-				-
		$	4,828			$	-			$	5,170			$	32			$	32

September 30, 2016:

(in thousands)		Unpaid Principal Balance and Recorded Investment				Allowance for Loan Losses Allocated				Average Recorded Investment				Interest Income Recognized				Cash Basis Income Recognized
With no related allowance recorded:
One- to four-family		$	3,980			$	--			$	3,690			$	2			$	2
Purchased credit-impaired loans			2,091				--				2,201				14				14
			6,071				--				5,891				16				16
With an allowance recorded:
One- to four-family			--				--				--				--				--
		$	6,071			$	--			$	5,891			$	16			$	16

Schedule of recorded investment in nonaccrual and loans

		September 30, 2017								June 30, 2017
(in thousands)		Nonaccrual				Loans Past Due Over 90 Days Still Accruing				Nonaccrual				Loans Past Due Over 90 Days Still Accruing
One- to four-family residential real estate		$	4,790			$	1,598			$	4,870			$	1,770
Nonresidential real estate and land			150				539				151				--
Consumer			9				22				8				11
		$	4,949			$	2,159			$	5,029			$	1,781

Schedule of types troubled debt restructuring loan modifications

(in thousands)		Troubled Debt Restructurings Performing to Modified Terms				Troubled Debt Restructurings Not Performing to Modified Terms				Total Troubled Debt Restructurings
Three months ended September 30, 2017
Residential real estate:
Terms extended		$	314			$	--			$	314

Schedule of principal balance outstanding in past due loans

(in thousands)		30-89 Days Past Due				90 Days or Greater Past Due				Total  Past Due				Loans Not Past Due				Total
Residential real estate:
One-to four-family		$	3,973			$	3,847			$	7,820			$	188,677			$	196,497
Multi-family			--				--				--				15,067				15,067
Construction			--				--				--				2,320				2,320
Land			--				--				--				901				901
Farm			--				539				539				1,829				2,368
Nonresidential real estate			630				133				763				30,341				31,104
Commercial non-mortgage			--				--				--				2,200				2,200
Consumer and other:
Loans on deposits			--				--				--				1,632				1,632
Home equity			3				22				25				6,794				6,819
Automobile			--				--				--				38				38
Unsecured			--				--				--				471				471
Total		$	4,606			$	4,541			$	9,147			$	250,270			$	259,417

(in thousands)		30-89 Days Past Due				90 Days or Greater Past Due				Total  Past Due				Loans Not Past Due				Total
Residential real estate:
One-to four-family		$	5,193			$	4,496			$	9,689			$	188,247			$	197,936
Multi-family			--				--				--				15,678				15,678
Construction			--				--				--				2,398				2,398
Land			--				--				--				1,304				1,304
Farm			539				--				539				1,523				2,062
Nonresidential real estate			635				133				768				28,443				29,211
Commercial nonmortgage			--				--				--				2,540				2,540
Consumer:
Loans on deposits			--				--				--				1,607				1,607
Home equity			17				11				28				6,825				6,853
Automobile			--				--				--				42				42
Unsecured			13				--				13				387				400
Total		$	6,397			$	4,640			$	11,037			$	248,994			$	260,031

Schedule of analysis performed, the risk category of loans by class of loans

(in thousands)		Pass				Special Mention				Substandard				Doubtful				Not rated
Residential real estate:
One- to four-family		$	--			$	4,569			$	9,998			$	--			$	181,930
Multi-family			14,686				--				381				--				--
Construction			2,320				--				--				--				--
Land			901				--				--				--				--
Farm			1,829				--				539				--				--
Nonresidential real estate			30,954				--				150				--				--
Commercial nonmortgage			2,174				26				--				--				--
Consumer:
Loans on deposits			1,632				--				--				--				--
Home equity			6,819				--				--				--				--
Automobile			38				--				--				--				--
Unsecured			467				--				4				--				--
		$	61,820			$	4,595			$	11,072			$	--			$	181,930

(in thousands)		Pass				Special Mention				Substandard				Doubtful				Not rated
Residential real estate:
One- to four-family		$	--			$	6,110			$	9,883			$	--			$	181,943
Multi-family			14,541				--				1,137				--				--
Construction			2,398				--				--				--				--
Land			1,304				--				--				--				--
Farm			1,523				--				539				--				--
Nonresidential real estate			29,061				--				150				--				--
Commercial nonmortgage			2,513				27				--				--				--
Consumer:
Loans on deposits			1,607				--				--				--				--
Home equity			6,744				93				16				--				--
Automobile			42				--				--				--				--
Unsecured			396				--				4				--				--
		$	60,129			$	6,230			$	11,729			$	--			$	181,943

Schedule of purchased loans

(in thousands)		September 30, 2017				June 30, 2017
One- to four-family residential real estate		$	1,502			$	1,676
Nonresidential real estate			--				--
Outstanding balance		$	1,502			$	1,676

Schedule of accretable yield, or income expected to be collected

(in thousands)		Three months  ended September 30, 2017				Three months ended September 30, 2016
Balance at beginning of period		$	720			$	981
Accretion of income			(22	)			(46	)
Reclassifications from nonaccretable difference			-				-
Disposals, net of recoveries			1				-
Balance at end of period		$	699			$	935

X

- Definition

The tabular disclosure of the aggregate excess of a loan's cash flows expected to be collected over the investor's initial investment in the loan for loans accounted for as debt securities, with evidence of deterioration of credit quality since origination that were acquired by completion of a transfer for which it is probable, at acquisition, that the investor will be unable to collect all contractually required payments receivable.

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The entire tabular disclosure of the undiscounted sum of all amounts, including amounts deemed principal, interest, fees, penalties, and other under the loan, owed to the investor at the reporting date.

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Tabular disclosure of major classification of loans receivable

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Tabular disclosure of financing receivables (examples of financing receivables include loans, trade accounts receivable and notes receivable) and activity in the allowance for credit losses account.

+ References

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 11B
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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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