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Loans Receivable (Tables)

9 Months Ended

Mar. 31, 2019

Receivables [Abstract]

Schedule of loan portfolio

		March 31,				June 30,
(in thousands)		2019				2018
Residential real estate
One- to four-family		$	208,658			$	206,908
Multi-family			15,573				15,113
Construction			2,662				2,919
Land			678				677
Farm			2,552				2,295
Nonresidential real estate			31,012				32,413
Commercial nonmortgage			2,167				1,917
Consumer and other:
Loans on deposits			1,537				1,470
Home equity			7,920				7,603
Automobile			56				63
Unsecured			384				508
			273,199				271,886
Allowance for loan losses			(1,529	)			(1,576	)
		$	271,670			$	270,310

Schedule of allowance for loan losses by portfolio segment

(in thousands)		Beginning balance				Provision for loan losses				Loans charged off				Recoveries				Ending balance
Residential real estate:
One- to four-family		$	795			$	27			$	(117	)		$	39			$	744
Multi-family			225				(9	)			--				--				216
Construction			8				(4	)			--				--				4
Land			1				--				--				--				1
Farm			6				(1	)			--				--				5
Nonresidential real estate			321				20				--				--				341
Commercial nonmortgage			3				--				--				--				3
Consumer and other:
Loans on deposits			3				--				--				--				3
Home equity			13				(1	)			--				--				12
Automobile			--				--				--				--				--
Unsecured			1				(21	)			--				20				--
Unallocated			200				--				--				--				200
Totals		$	1,576			$	11			$	(117	)		$	59			$	1,529

(in thousands)		Beginning balance				Provision for loan losses				Loans charged off				Recoveries				Ending balance
Residential real estate:
One- to four-family		$	734			$	10			$	--			$	--			$	744
Multi-family			220				(4	)			--				--				216
Construction			3				1				--				--				4
Land			1				--				--				--				1
Farm			5				--				--				--				5
Nonresidential real estate			346				(5	)			--				--				341
Commercial nonmortgage			3				--				--				--				3
Consumer and other:
Loans on deposits			3				--				--				--				3
Home equity			13				(1	)			--				--				12
Automobile			--				--				--				--				--
Unsecured			1				(1	)			--				--				--
Unallocated			200				--				--				--				200
Totals		$	1,529			$	--			$	--			$	--			$	1,529

(in thousands)		Beginning balance				Provision for loan losses				Loans charged off				Recoveries				Ending balance
Residential real estate:
One- to four-family		$	773			$	75			$	(139	)		$	48			$	757
Multi-family			243				(15	)			--				--				228
Construction			6				3				--				--				9
Land			4				(3	)			--				--				1
Farm			9				(1	)			--				--				8
Nonresidential real estate			270				56				--				--				326
Commercial nonmortgage			6				(2	)			--				--				4
Consumer and other:
Loans on deposits			4				(1	)			--				--				3
Home equity			17				(5	)			--				--				12
Automobile			--				--				--				--				--
Unsecured			1				--				--				--				1
Unallocated			200				--				--				--				200
Totals		$	1,533			$	107			$	(139	)		$	48			$	1,549

(in thousands)		Beginning balance				Provision for loan losses				Loans charged off				Recoveries				Ending balance
Residential real estate:
One- to four-family		$	739			$	104			$	(90	)		$	4			$	757
Multi-family			244				(16	)			--				--				228
Construction			14				(5	)			--				--				9
Land			2				(1	)			--				--				1
Farm			10				(2	)			--				--				8
Nonresidential real estate			293				33				--				--				326
Commercial nonmortgage			6				(2	)			--				--				4
Consumer and other:
Loans on deposits			4				(1	)			--				--				3
Home equity			18				(6	)			--				--				12
Automobile			--				--				--				--				--
Unsecured			1				--				--				--				1
Unallocated			200				--				--				--				200
Totals		$	1,531			$	104			$	(90	)		$	4			$	1,549

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

(in thousands)		Loans individually evaluated				Loans acquired with deteriorated credit quality				Unpaid principal balance and recorded investment				Ending allowance attributed to loans				Unallocated allowance				Total allowance
Loans individually evaluated for impairment:
Residential real estate:
One- to four-family		$	4,822			$	932			$	5,754			$	--			$	--			$	--
Farm			310				--				310				--				--				--
Nonresidential real estate			675				--				675				--				--				--
			5,807				932				6,739				--				--				--
Loans collectively evaluated for impairment:
Residential real estate:
One- to four-family										$	202,904			$	744			$	--			$	744
Multi-family											15,573				216				--				216
Construction											2,662				4				--				4
Land											678				1				--				1
Farm											2,242				5				--				5
Nonresidential real estate											30,337				341				--				341
Commercial nonmortgage											2,167				3				--				3
Consumer:
Loans on deposits											1,537				3				--				3
Home equity											7,920				12				--				12
Automobile											56				--				--				--
Unsecured											384				--				--				--
Unallocated											--				--				200				200
											266,460				1,329				200				1,529
										$	273,199			$	1,329			$	200			$	1,529

June 30, 2018:
(in thousands)		Loans individually evaluated				Loans acquired with deteriorated credit quality				Unpaid principal balance and recorded investment				Ending allowance attributed to loans				Unallocated allowance				Total allowance
Loans individually evaluated for impairment:
Residential real estate:
One- to four-family		$	2,977			$	1,138			$	4,115			$	--			$	--			$	--
Farm			310								310
Nonresidential real estate			122				--				122				--				--				--
			3,409				1,138				4,547				--				--				--
Loans collectively evaluated for impairment:
Residential real estate:
One- to four-family										$	202,793			$	795			$	--			$	795
Multi-family											15,113				225				--				225
Construction											2,919				8				--				8
Land											677				1				--				1
Farm											1,985				6				--				6
Nonresidential real estate											32,291				321				--				321
Commercial nonmortgage											1,917				3				--				3
Consumer:
Loans on deposits											1,470				3				--				3
Home equity											7,603				13				--				13
Automobile											63				--				--				--
Unsecured											508				1				--				1
Unallocated											--				--				200				200
											267,339				1,376				200				1,576
										$	271,886			$	1,376			$	200			$	1,576

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
		2019												2018
With no related allowance recorded:
One- to four-family		$	3,900			$	120			$	120			$	3,340			$	3			$	3
Farm			310				--				--				269				--				--
Nonresidential real estate			399				28				28				127				--				--
Purchased credit-impaired loans			1,035				45				45				1,490				42				42
			5,644				193				193				5,226				45				45
With an allowance recorded:
One- to four-family			--				--				--				--				--				--
		$	5,644			$	193			$	193			$	5,226			$	45			$	45

(in thousands)		Average Recorded Investment				Interest Income Recognized				Cash Basis Income Recognized				Average Recorded Investment				Interest Income Recognized				Cash Basis Income Recognized
		2019												2018
With no related allowance recorded:
One- to four-family		$	4,577			$	45			$	45			$	2,919			$	--			$	--
Farm			310				--				--				538				--				--
Nonresidential real estate			686				14				14				124				--				--
Purchased credit-impaired loans			963				9				9				1,311				3				3
			6,536				68				68				4,892				3				3
With an allowance recorded:
One- to four-family			--				--				--				--				--				--
		$	6,536			$	68			$	68			$	4,892			$	3			$	3

Schedule of recorded investment in nonaccrual and loans

		March 31, 2019								June 30, 2018
(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		$	4,559			$	1,308			$	4,210			$	2,419
Multifamily			692				--				--				--
Farm			310				--				310				--
Nonresidential real estate and land			693				--				708				--
Commercial and industrial			2				--				7				--
Consumer			315				--				11				--
		$	6,571			$	1,308			$	5,246			$	2,419

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
Nine months ended March 31, 2019
Residential real estate:
Terms extended and additional funds advanced		$	324			$	--			$	324
Nine months ended March 31, 2018
Residential real estate:
Terms extended and additional funds advanced		$	325			$	--			$	325
Chapter 7 bankruptcy without reaffirmation			32				--				32

(in thousands)		Troubled Debt Restructurings Performing to Modified Terms				Troubled Debt Restructurings Not Performing to Modified Terms				Total Troubled Debt Restructurings
Three months ended March 31, 2018
Residential real estate:
Terms extended and additional funds advanced		$	32			$	--			$	32

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		$	2,998			$	3,103			$	6,101			$	202,557			$	208,658
Multi-family			--				443				443				15,130				15,573
Construction			603				--				603				2,059				2,662
Land			--				--				--				678				678
Farm			--				--				--				2,552				2,552
Nonresidential real estate			1,061				260				1,321				29,691				31,012
Commercial non-mortgage			20				--				20				2,147				2,167
Consumer and other:
Loans on deposits			--				--				--				1,537				1,537
Home equity			92				5				97				7,823				7,920
Automobile			--				--				--				56				56
Unsecured			--				--				--				384				384
Total		$	4,774			$	3,811			$	8,585			$	264,614			$	273,199

(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		$	3,182			$	4,051			$	7,233			$	199,675			$	206,908
Multi-family			792				--				792				14,321				15,113
Construction			--				--				--				2,919				2,919
Land			--				--				--				677				677
Farm			--				--				--				2,295				2,295
Nonresidential real estate			--				269				269				32,144				32,413
Commercial nonmortgage			--				--				--				1,917				1,917
Consumer:
Loans on deposits			--				--				--				1,470				1,470
Home equity			9				5				14				7,589				7,603
Automobile			--				--				--				63				63
Unsecured			3				--				3				505				508
Total		$	3,986			$	4,325			$	8,311			$	263,575			$	271,886

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		$	--			$	939			$	8,861			$	--			$	198,858
Multi-family			14,881				--				692				--				--
Construction			2,662				--				--				--				--
Land			678				--				--				--				--
Farm			2,242				--				310				--				--
Nonresidential real estate			30,320				--				692				--				--
Commercial nonmortgage			2,165				--				2				--				--
Consumer:
Loans on deposits			1,537				--				--				--				--
Home equity			7,812				79				29				--				--
Automobile			56				--				--				--				--
Unsecured			379				--				5				--				--
		$	62,732			$	1,018			$	10,591			$	--			$	198,858

(in thousands)		Pass				Special Mention				Substandard				Doubtful				Not rated
Residential real estate:
One- to four-family		$	--			$	1,093			$	10,215			$	--			$	195,600
Multi-family			14,445				--				668				--				--
Construction			2,919				--				--				--				--
Land			677				--				--				--				--
Farm			1,985				--				310				--				--
Nonresidential real estate			31,700				--				713				--				--
Commercial nonmortgage			1,910				--				7				--				--
Consumer:
Loans on deposits			1,470				--				--				--				--
Home equity			7,603				--				--				--				--
Automobile			63				--				--				--				--
Unsecured			506				--				2				--				--
		$	63,278			$	1,093			$	11,915			$	--			$	195,600

Schedule of purchased loans

(in thousands)		March 31, 2019				June 30, 2018
One- to four-family residential real estate		$	932			$	1,138

Schedule of accretable yield, or income expected to be collected

(in thousands)		Nine months ended March 31, 2019				Twelve months ended June 30, 2018
Balance at beginning of period		$	634			$	720
Accretion of income			(61	)			(86	)
Disposals, net of recoveries			--				--
Balance at end of period		$	573			$	634

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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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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