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Loans Receivable (Tables)

3 Months Ended

Sep. 30, 2020

Receivables [Abstract]

Schedule of loan portfolio

		September 30,				June 30,
(in thousands)		2020				2020
Residential real estate
One- to four-family		$	221,659			$	222,489
Multi-family			14,503				12,373
Construction			4,769				4,045
Land			912				765
Farm			2,506				2,354
Nonresidential real estate			35,681				33,503
Commercial nonmortgage			2,608				2,214
Consumer and other:
Loans on deposits			1,280				1,245
Home equity			7,396				7,645
Automobile			74				67
Unsecured			657				675
			292,045				287,375
Allowance for loan losses			(1,536	)			(1,488	)
		$	290,509			$	285,887

Schedule of types troubled debt restructuring loan modifications

(in thousands)		Beginning balance				Provision for loan losses				Loans charged off				Recoveries				Ending balance
Residential real estate:
One- to four-family		$	671			$	(1	)		$	–			$	–			$	670
Multi-family			184				33				–				–				217
Construction			6				1				–				–				7
Land			1				–				–				–				1
Farm			4				1				–				–				5
Nonresidential real estate			405				13				–				–				418
Commercial nonmortgage			3				1				–				–				4
Consumer and other:
Loans on deposits			2				–				–				–				2
Home equity			11				38				45				7				11
Automobile			–				–				–				–				–
Unsecured			1				(2	)			–				2				1
Unallocated			200				–				–				–				200
Totals		$	1,488			$	84			$	45			$	9			$	1,536

(in thousands)		Beginning balance				Provision for loan losses				Loans charged off				Recoveries				Ending balance
Residential real estate:
One- to four-family		$	685			$	66			$	65			$	–			$	686
Multi-family			200				(7	)			–				–				193
Construction			6				–				–				–				6
Land			1				–				–				–				1
Farm			6				–				–				–				6
Nonresidential real estate			336				3				–				–				339
Commercial nonmortgage			5				–				–				–				5
Consumer and other:
Loans on deposits			3				(1	)			–				–				2
Home equity			14				(2	)			–				–				12
Automobile			–				–				–				–				–
Unsecured			–				–				–				–				–
Unallocated			200				–				–				–				200
Totals		$	1,456			$	59			$	65			$	–			$	1,450

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

September 30, 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			$	736			$	4,630			$	–			$	–			$	–
Multi-family			665				–				665				–				–				–
Construction			63				–				63				–				–				–
Farm			292				–				292				–				–				–
Nonresidential real estate			654				–				654				–				–				–
			5,568				736				6,304				–				–				–
Loans collectively evaluated for impairment:
Residential real estate:
One- to four-family										$	217,029			$	670			$	–			$	670
Multi-family											13,838				217				–				217
Construction											4,706				7				–				7
Land											912				1				–				1
Farm											2,214				5				–				5
Nonresidential real estate											35,027				418				–				418
Commercial nonmortgage											2,608				4				–				4
Consumer:
Loans on deposits											1,280				2				–				2
Home equity											7,396				11				–				11
Automobile											74				–				–				–
Unsecured											657				1				–				1
Unallocated											–				–				200				200
											285,741				1,336				200				1,536
										$	292,045			$	1,336			$	200			$	1,536

June 30, 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		$	3,983			$	751			$	4,734			$	–			$	–			$	–
Multi-family			671				–				671				–				–				–
Construction			63				–				63				–				–				–
Farm			309				–				309				–				–				–
Nonresidential real estate			660				–				660				–				–				–
			5,686				751				6,437				–				–				–
Loans collectively evaluated for impairment:
Residential real estate:
One- to four-family										$	217,755			$	671			$	–			$	671
Multi-family											11,702				184				–				184
Construction											3,982				6				–				6
Land											765				1				–				1
Farm											2,045				4				–				4
Nonresidential real estate											32,843				405				–				405
Commercial nonmortgage											2,214				3				–				3
Consumer:
Loans on deposits											1,245				2				–				2
Home equity											7,645				11				–				11
Automobile											67				–				–				–
Unsecured											675				1				–				1
Unallocated											–				–				200				200
											280,938				1,288				200				1,488
										$	287,375			$	1,288			$	200			$	1,488

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:
One- to four-family		$	3,938			$	47			$	47			$	3,694			$	34			$	34
Multi-family			668				6				6				683				11				11
Construction			63				–				–				–				–				–
Farm			301				23				23				310				–				–
Nonresidential real estate			657				3				3				705				7				7
Purchased credit-impaired loans			744				14				14				926				18				18
			6,371				93				93				6,318				70				70
With an allowance recorded:
One- to four-family			–				–				–				–				–				–
		$	6,371			$	93			$	93			$	6,318			$	70			$	70

Schedule of recorded investment in nonaccrual and loans

		September 30, 2020								June 30, 2020
(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		$	4,343			$	786			$	4,458			$	1,135
Multifamily			665				–				671				–
Construction			63				–				63				–
Farm			292				–				309				–
Nonresidential real estate and land			654				–				660				–
Commercial and industrial			–				–				4				–
Consumer			50				9				95				–
		$	6,067			$	795			$	6,260			$	1,135

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, 2019

Residential real estate:

Terms extended and additional funds advanced

$

120

$

–

$

120

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		$	3,227			$	2,319			$	5,546			$	216,113			$	221,659
Multi-family			–				–				–				14,503				14,503
Construction			36				63				99				4,670				4,769
Land			–				–				–				912				912
Farm			105				–				105				2,401				2,506
Nonresidential real estate			99				251				350				35,331				35,681
Commercial non-mortgage			–				–				–				2,608				2,608
Consumer and other:
Loans on deposits			–				–				–				1,280				1,280
Home equity			306				54				360				7,036				7,396
Automobile			1				–				1				73				74
Unsecured			4				–				4				653				657
Total		$	3,778			$	2,687			$	6,465			$	285,580			$	292,045

(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		$	2,546			$	2,670			$	5,216			$	217,273			$	222,489
Multi-family			–				–				–				12,373				12,373
Construction			192				63				255				3,790				4,045
Land			–				–				–				765				765
Farm			107				309				416				1,938				2,354
Nonresidential real estate			57				253				310				33,193				33,503
Commercial nonmortgage			–				–				–				2,214				2,214
Consumer:
Loans on deposits			–				–				–				1,245				1,245
Home equity			255				90				345				7,300				7,645
Automobile			–				–				–				67				67
Unsecured			–				–				–				675				675
Total		$	3,157			$	3,385			$	6,542			$	280,833			$	287,375

Schedule of purchased credit impaired loans

(in thousands)		Pass				Special Mention				Substandard				Doubtful
Residential real estate:
One- to four-family		$	214,552			$	703			$	6,404			$	–
Multi-family			13,838				–				665				–
Construction			4,706				–				63				–
Land			912				–				–				–
Farm			2,214				–				292				–
Nonresidential real estate			33,713				943				1,025				–
Commercial nonmortgage			2,608				–				–				–
Consumer:
Loans on deposits			1,280				–				–				–
Home equity			7,294				37				65				–
Automobile			74				–				–				–
Unsecured			652				–				5				–
		$	281,843			$	1,683			$	8,519			$	–

(in thousands)		Pass				Special Mention				Substandard				Doubtful
Residential real estate:
One- to four-family		$	215,010			$	742			$	6,737			$	–
Multi-family			11,702				–				671				–
Construction			3,982				–				63				–
Land			765				–				–				–
Farm			2,045				–				309				–
Nonresidential real estate			31,529				939				1,035				–
Commercial nonmortgage			2,188				–				26				–
Consumer:
Loans on deposits			1,245				–				–				–
Home equity			7,505				39				101				–
Automobile			67				–				–				–
Unsecured			670				–				5				–
		$	276,708			$	1,720			$	8,947			$	–

Schedule of purchased credit impaired loans

(in thousands)		September 30, 2020				June 30, 2020
One- to four-family residential real estate		$	736			$	751

Schedule of accretable yield, or income expected to be collected

(in thousands)		Three months ended September 30, 2020				Twelve months ended June 30, 2020
Balance at beginning of period		$	447			$	544
Accretion of income			(15	)			(97	)
Disposals, net of recoveries			–				–
Balance at end of period		$	432			$	447

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