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Loans Receivable (Tables)

6 Months Ended

Dec. 31, 2017

Loans Receivable [Abstract]

Schedule of loan portfolio

		December 31,				June 30,
(in thousands)		2017				2017
Residential real estate
One- to four-family		$	199,544			$	197,936
Multi-family			15,247				15,678
Construction			5,683				2,398
Land			869				1,304
Farm			2,385				2,062
Nonresidential real estate			30,053				29,211
Commercial nonmortgage			2,466				2,540
Consumer and other:
Loans on deposits			1,634				1,607
Home equity			7,110				6,853
Automobile			29				42
Unsecured			534				400
			265,554				260,031
Undisbursed portion of loans in process			(3,022	)			(296	)
Deferred loan origination fees (costs)			(195	)			42
Allowance for loan losses			(1,531	)			(1,533	)
		$	260,806			$	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 six months ended December 31, 2017:

(in thousands)		Beginning balance				Provision for loan losses				Loans charged off				Recoveries				Ending balance
Residential real estate:
One- to four-family		$	773			$	(29	)		$	(49	)		$	44			$	739
Multi-family			243				1				--				--				244
Construction			6				8				--				--				14
Land			4				(2	)			--				--				2
Farm			9				1				--				--				10
Nonresidential real estate			270				23				--				--				293
Commercial nonmortgage			6				--				--				--				6
Consumer and other:
Loans on deposits			4				--				--				--				4
Home equity			17				1				--				--				18
Automobile			--				--				--				--				--
Unsecured			1				--				--				--				1
Unallocated			200				--				--				--				200
Totals		$	1,533			$	3			$	(49	)		$	44			$	1,531

The following table presents the activity in the allowance for loan losses by portfolio segment for the three months ended December 31, 2017:

(in thousands)		Beginning balance				Provision for loan losses				Loans charged off				Recoveries				Ending balance
Residential real estate:
One- to four-family		$	774			$	(9	)		$	(31	)		$	5			$	739
Multi-family			243				1				--				--				244
Construction			7				7				--				--				14
Land			2				--				--				--				2
Farm			10				--				--				--				10
Nonresidential real estate			284				9				--				--				293
Commercial nonmortgage			7				(1	)			--				--				6
Consumer and other:
Loans on deposits			5				(1	)			--				--				4
Home equity			20				(2	)			--				--				18
Automobile			--				--				--				--				--
Unsecured			2				(1	)			--				--				1
Unallocated			200				--				--				--				200
Totals		$	1,554			$	3			$	(31	)		$	5			$	1,531

The following table presents the activity in the allowance for loan losses by portfolio segment for the six months ended December 31, 2016:

(in thousands)		Beginning balance				Provision for loan losses				Loans charged off				Recoveries				Ending balance
Residential real estate:
One- to four-family		$	862			$	34			$	(95	)		$	--			$	801
Multi-family			192				19				--				--				211
Construction			5				(1	)			--				--				4
Land			2				1				--				--				3
Farm			3				1				--				--				4
Nonresidential real estate			217				13				--				--				230
Commercial nonmortgage			18				(14	)			--				--				4
Consumer and other:
Loans on deposits			4				(1	)			--				--				3
Home equity			11				1				--				--				12
Automobile			--				--				--				--				--
Unsecured			1				3				(5	)			2				1
Unallocated			200				--				--				--				200
Totals		$	1,515			$	56			$	(100	)		$	2			$	1,473

The following table presents the activity in the allowance for loan losses by portfolio segment for the three months ended December 31, 2016:

(in thousands)		Beginning balance				Provision for loan losses				Loans charged off				Recoveries				Ending balance
Residential real estate:
One- to four-family		$	803			$	50			$	(52	)		$	--			$	801
Multi-family			208				3				--				--				211
Construction			5				(1	)			--				--				4
Land			2				1				--				--				3
Farm			4				--				--				--				4
Nonresidential real estate			222				8				--				--				230
Commercial nonmortgage			15				(11	)			--				--				4
Consumer and other:
Loans on deposits			4				(1	)			--				--				3
Home equity			12				--				--				--				12
Automobile			--				--				--				--				--
Unsecured			1				3				(5	)			2				1
Unallocated			200				--				--				--				200
Totals		$	1,476			$	52			$	(57	)		$	2			$	1,473

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

December 31, 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		$	2,864			$	1,318			$	4,182			$	--			$	--			$	--
Farm			538				--				538
Nonresidential real estate			125				--				125				--				--				--
			3,527				1,318				4,845				--				--				--
Loans collectively evaluated for impairment:
Residential real estate:
One- to four-family										$	195,362			$	739			$	--			$	739
Multi-family											15,247				244				--				244
Construction											5,683				14				--				14
Land											869				2				--				2
Farm											1,847				10				--				10
Nonresidential real estate											29,928				293				--				293
Commercial nonmortgage											2,466				6				--				6
Consumer:
Loans on deposits											1,634				4				--				4
Home equity											7,110				18				--				18
Automobile											29				--				--				--
Unsecured											534				1				--				1
Unallocated											--				--				200				200
											260,709				1,331				200				1,531
										$	265,554			$	1,331			$	200			$	1,531

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

(in thousands)		Average Recorded Investment				Interest Income Recognized				Cash Basis Income Recognized				Average Recorded Investment				Interest Income Recognized				Cash Basis Income Recognized
		2017												2016
With no related allowance recorded:
One- to four-family		$	3,285			$	3			$	3			$	3,774			$	3			$	3
Farm			269				--				--				--				--				--
Nonresidential real estate			128				--				--				--				--				--
Purchased credit-impaired loans			1,497				39				39				2,073				40				40
			5,179				42				42				5,847				43				43
With an allowance recorded:
One- to four-family			--				--				--				--				--				--
		$	5,179			$	42			$	42			$	5,847			$	43			$	43

(in thousands)		Average Recorded Investment				Interest Income Recognized				Cash Basis Income Recognized				Average Recorded Investment				Interest Income Recognized				Cash Basis Income Recognized
		2017												2016
With no related allowance recorded:
One- to four-family		$	3,030			$	1			$	1			$	3,960			$	1			$	1
Farm			269				--				--				--				--				--
Nonresidential real estate			128				--				--				--				--				--
Purchased credit-impaired loans			1,410				9				9				1,955				26				26
			4,837				10				10				5,915				27				27
With an allowance recorded:
One- to four-family			--				--				--				--				--				--
		$	4,837			$	10			$	10			$	5,915			$	27			$	27

Schedule of recorded investment in nonaccrual and loans

		December 31, 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		$	3,845			$	1,719			$	4,870			$	1,770
Farm			538				--				--				--
Nonresidential real estate and land			143				273				151				--
Home equity			4				--				--				--
Consumer			3				--				8				11
		$	4,533			$	1,992			$	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
Six months ended December 31, 2017
Residential real estate:
Terms extended and additional funds advanced		$	325			$	--			$	325
Six months ended December 31, 2016
Residential real estate:
Terms extended		$	98			$	--			$	98

(in thousands)		Troubled Debt Restructurings Performing to Modified Terms				Troubled Debt Restructurings Not Performing to Modified Terms				Total  Troubled Debt Restructurings
Three months ended December 31, 2017
Residential real estate:
Terms extended and additional funds advanced		$	11			$	--			$	11
Three months ended December 31, 2016
Residential real estate:
Terms extended		$	98			$	--			$	98

Schedule of principal balance outstanding in past due loans

The following table presents the aging of the principal balance outstanding in past due loans as of December 31, 2017, by class of 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		$	4,410			$	3,274			$	7,684			$	191,860			$	199,544
Multi-family			--				--				--				15,247				15,247
Construction			--				--				--				5,683				5,683
Land			--				--				--				869				869
Farm			--				538				538				1,847				2,385
Nonresidential real estate			304				273				577				29,476				30,053
Commercial non-mortgage			--				--				--				2,466				2,466
Consumer and other:
Loans on deposits			--				--				--				1,634				1,634
Home equity			34				--				34				7,076				7,110
Automobile			--				--				--				29				29
Unsecured			6				--				6				528				534
Total		$	4,754			$	4,085			$	8,839			$	256,715			$	265,554

The following tables present the aging of the principal balance outstanding in past due loans as of June 30, 2017, by class of 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		$	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		$	--			$	1,383			$	9,463			$	--			$	188,698
Multi-family			14,595				--				652				--				--
Construction			5,683				--				--				--				--
Land			869				--				--				--				--
Farm			1,847				--				538				--				--
Nonresidential real estate			29,333				--				720				--				--
Commercial nonmortgage			2,463				--				3				--				--
Consumer:
Loans on deposits			1,634				--				--				--				--
Home equity			7,016				58				36				--				--
Automobile			29				--				--				--				--
Unsecured			526				--				8				--				--
		$	63,995			$	1,441			$	11,420			$	--			$	188,698

(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)		December 31, 2017				June 30, 2017
One- to four-family residential real estate		$	1,318			$	1,676
Nonresidential real estate			--				--
Outstanding balance		$	1,318			$	1,676

Schedule of accretable yield, or income expected to be collected

		Six months ended December 31,								Three months ended December 31,
		2017				2016				2017				2016
Balance at beginning of period		$	720			$	981			$	699			$	935
Accretion of income			(43	)			(92	)			(21	)			(46	)
Reclassifications from nonaccretable difference			--				60				--				60
Disposals, net of recoveries			1				(49	)			--				(49	)
Balance at end of period		$	678			$	900			$	678			$	900

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

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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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-Publisher FASB
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