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Loans Receivable (Tables)

9 Months Ended

Mar. 31, 2020

Receivables [Abstract]

Schedule of loan portfolio

		March 31,				June 30,
(in thousands)		2020				2019
Residential real estate
One- to four-family		$	217,808			$	216,066
Multi-family			12,251				15,928
Construction			4,450				3,757
Land			1,189				852
Farm			2,227				3,157
Nonresidential real estate			31,052				30,419
Commercial nonmortgage			1,199				2,075
Consumer and other:
Loans on deposits			1,287				1,415
Home equity			7,822				8,214
Automobile			67				91
Unsecured			735				451
			280,087				282,425
Allowance for loan losses			(1,448	)			(1,456	)
		$	278,639			$	280,969

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		$	685			$	59			$	(65	)		$	1			$	680
Multi-family			200				(31	)			–				–				169
Construction			6				1				–				–				7
Land			1				1				–				–				2
Farm			6				(2	)			–				–				4
Nonresidential real estate			336				32				–				–				368
Commercial nonmortgage			5				(2	)			–				–				3
Consumer and other:
Loans on deposits			3				(1	)			–				–				2
Home equity			14				(2	)			–				–				12
Automobile			–				8				(8	)			–				–
Unsecured			–				1				–				–				1
Unallocated			200				–				–				–				200
Totals		$	1,456			$	64			$	(73	)		$	1			$	1,448

(in thousands)		Beginning balance				Provision for loan losses				Loans charged off				Recoveries				Ending balance
Residential real estate:
One- to four-family		$	684			$	(5	)		$	–			$	1			$	680
Multi-family			172				(3	)			–				–				169
Construction			6				1				–				–				7
Land			2				–				–				–				2
Farm			4				–				–				–				4
Nonresidential real estate			361				7				–				–				368
Commercial nonmortgage			4				(1	)			–				–				3
Consumer and other:
Loans on deposits			2				–				–				–				2
Home equity			11				1				–				–				12
Automobile			–				–				–				–				–
Unsecured			1				–				–				–				1
Unallocated			200				–				–				–				200
Totals		$	1,447			$	–			$	–			$	1			$	1,448

(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

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

March 31, 2020:
(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		$	3,894			$	768			$	4,662			$	–			$	–			$	–
Multi-family			677				–				677				–				–				–
Farm			310				–				310				–				–				–
Nonresidential real estate			713				–				713				–				–				–
			5,594				768				6,362				–				–				–
Loans collectively evaluated for impairment:
Residential real estate:
One- to four-family										$	213,146			$	680			$	–			$	680
Multi-family											11,574				169				–				169
Construction											4,450				7				–				7
Land											1,189				2				–				2
Farm											1,917				4				–				4
Nonresidential real estate											30,339				368				–				368
Commercial nonmortgage											1,199				3				–				3
Consumer:
Loans on deposits											1,287				2				–				2
Home equity											7,822				12				–				12
Automobile											67				–				–				–
Unsecured											735				1				–				1
Unallocated											–				–				200				200
											273,725				1,248				200				1,448
										$	280,087			$	1,248			$	200			$	1,448

June 30, 2019:
(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		$	3,837			$	949			$	4,786			$	–			$	–			$	–
Multi-family			685				–				685				–				–				–
Farm			309				–				309				–				–				–
Nonresidential real estate			683				–				683				–				–				–
			5,514				949				6,463				–				–				–
Loans collectively evaluated for impairment:
Residential real estate:
One- to four-family										$	210,595			$	685			$	–			$	685
Multi-family											15,928				200				–				200
Construction											3,757				6				–				6
Land											852				1				–				1
Farm											2,848				6				–				6
Nonresidential real estate											29,736				336				–				336
Commercial nonmortgage											2,075				5				–				5
Consumer:
Loans on deposits											1,415				3				–				3
Home equity											8,214				14				–				14
Automobile											91				–				–				–
Unsecured											451				–				–				–
Unallocated											–				–				200				200
											275,962				1,256				200				1,456
										$	282,425			$	1,256			$	200			$	1,456

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
		2020												2019
With no related allowance recorded:
Residential real estate:
One- to four-family		$	3,866			$	74			$	74			$	3,900			$	120			$	120
Multi-family			681				25				25				–				–				–
Farm			310				11				11				310				–				–
Nonresidential real estate			698				23				23				399				28				28
Purchased credit-impaired loans			859				60				60				1,035				45				45
			6,413				193				193				5,644				193				193
With an allowance recorded:
One- to four-family			–				–				–				–				–				–
		$	6,413			$	193			$	193			$	5,644			$	193			$	193

(in thousands)		Average Recorded Investment				Interest Income Recognized				Cash Basis Income Recognized				Average Recorded Investment				Interest Income Recognized				Cash Basis Income Recognized
		2020												2019
With no related allowance recorded:
Residential real estate:
One- to four-family		$	3,951			$	12			$	12			$	4,577			$	45			$	45
Multi-family			680				8				8				–				–				–
Farm			310				6				6				310				–				–
Nonresidential real estate			717				9				9				686				14				14
Purchased credit-impaired loans			846				25				25				963				9				9
			6,503				60				60				6,536				68				68
With an allowance recorded:
One- to four-family			–				–				–				–				–				–
		$	6,503			$	60			$	60			$	6,536			$	68			$	68

Schedule of recorded investment in nonaccrual and loans

		March 31, 2020								June 30, 2019
(in thousands)		Nonaccrual				Loans Past Due Over 90 Days Still Accruing				Nonaccrual				Loans Past Due Over 90 Days Still Accruing
Residential real estate:
One- to four-family residential real estate		$	4,373			$	1,117			$	4,545			$	1,747
Multifamily			677				–				685				–
Construction			11				–				–				–
Farm			310				–				309				–
Nonresidential real estate and land			713				331				683				49
Commercial and industrial			1				–				1				–
Consumer			5				–				9				–
		$	6,090			$	1,448			$	6,232			$	1,796

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, 2020
Residential real estate:
Terms extended		$	677			$	–			$	677
Terms extended and additional funds advanced		$	119			$	–			$	119
Chapter 7 bankruptcy		$	21			$	–			$	21
Nine months ended March 31, 2019
Residential real estate:
Terms extended		$	324			$	–			$	324

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		$	2,899			$	2,605			$	5,504			$	212,304			$	217,808
Multi-family			–				–				–				12,251				12,251
Construction			154				11				165				4,285				4,450
Land			–				–				–				1,189				1,189
Farm			109				310				419				1,808				2,227
Nonresidential real estate			659				634				1,293				29,759				31,052
Commercial non-mortgage			–				–				–				1,199				1,199
Consumer and other:
Loans on deposits			–				–				–				1,287				1,287
Home equity			–				–				–				7,822				7,822
Automobile			–				–				–				67				67
Unsecured			6				–				6				729				735
Total		$	3,827			$	3,560			$	7,387			$	272,700			$	280,087

(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		$	4,021			$	3,479			$	7,500			$	208,566			$	216,066
Multi-family			–				248				248				15,680				15,928
Construction			753				–				753				3,004				3,757
Land			–				–				–				852				852
Farm			2				–				2				3,155				3,157
Nonresidential real estate			362				49				411				30,008				30,419
Commercial nonmortgage			–				–				–				2,075				2,075
Consumer:
Loans on deposits			–				–				–				1,415				1,415
Home equity			38				–				38				8,176				8,214
Automobile			8				–				8				83				91
Unsecured			–				–				–				451				451
Total		$	5,184			$	3,776			$	8,960			$	273,465			$	282,425

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

(in thousands)		Pass				Special Mention				Substandard				Doubtful
Residential real estate:
One- to four-family		$	209,367			$	996			$	7,445			$	–
Multi-family			11,574				–				677				–
Construction			4,439				–				11				–
Land			1,189				–				–				–
Farm			1,917				–				310				–
Nonresidential real estate			29,017				941				1,094				–
Commercial nonmortgage			1,057				–				142				–
Consumer:
Loans on deposits			1,287				–				–				–
Home equity			7,681				40				101				–
Automobile			67				–				–				–
Unsecured			730				–				5				–
		$	268,325			$	1,977			$	9,785			$	–

(in thousands)		Pass				Special Mention				Substandard				Doubtful
Residential real estate:
One- to four-family		$	206,489			$	894			$	8,683			$	–
Multi-family			15,243				–				685				–
Construction			3,757				–				–				–
Land			852				–				–				–
Farm			2,848				–				309				–
Nonresidential real estate			28,990				746				683				–
Commercial nonmortgage			1,584				–				491				–
Consumer:
Loans on deposits			1,415				–				–				–
Home equity			8,053				137				24				–
Automobile			91				–				–				–
Unsecured			446				–				5				–
		$	269,768			$	1,777			$	10,880			$	–

Schedule of purchased credit impaired loans

(in thousands)		March 31, 2020				June 30, 2019
One- to four-family residential real estate		$	768			$	949

Schedule of accretable yield, or income expected to be collected

(in thousands)		Nine months ended March 31, 2020				Twelve months ended June 30, 2019
Balance at beginning of period		$	544			$	634
Accretion of income			(83	)			(90	)
Disposals, net of recoveries			–				–
Balance at end of period		$	461			$	544

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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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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