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Loans Receivable (Tables)

6 Months Ended

Dec. 31, 2020

Receivables [Abstract]

Schedule of loan portfolio

		December 31,				June 30,
(in thousands)		2020				2020
Residential real estate
One- to four-family		$	222,443			$	222,489
Multi-family			18,991				12,373
Construction			4,055				4,045
Land			1,099				765
Farm			2,561				2,354
Nonresidential real estate			38,043				33,503
Commercial nonmortgage			1,321				2,214
Consumer and other:
Loans on deposits			1,235				1,245
Home equity			7,454				7,645
Automobile			90				67
Unsecured			594				675
			297,886				287,375
Allowance for loan losses			(1,622	)			(1,488	)
		$	296,264			$	285,887

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		$	671			$	(1	)		$	(23	)		$	–			$	647
Multi-family			184				93				–				–				277
Construction			6				--				–				–				6
Land			1				1				–				–				2
Farm			4				1				–				–				5
Nonresidential real estate			405				64				–				–				469
Commercial nonmortgage			3				(1	)			–				–				2
Consumer and other:
Loans on deposits			2				–				–				–				2
Home equity			11				38				(45	)			7				11
Automobile			–				–				–				–				–
Unsecured			1				(3	)			–				3				1
Unallocated			200				–				–				–				200
Totals		$	1,488			$	192			$	(68	)		$	10			$	1,622

(in thousands)		Beginning balance				Provision for loan losses				Loans charged off				Recoveries				Ending balance
Residential real estate:
One- to four-family		$	670			$	--			$	(23	)		$	–			$	647
Multi-family			217				60				–				–				277
Construction			7				(1	)			–				–				6
Land			1				1				–				–				2
Farm			5				–				–				–				5
Nonresidential real estate			418				51				–				–				469
Commercial nonmortgage			4				(2	)			–				–				2
Consumer and other:
Loans on deposits			2				--				–				–				2
Home equity			11				--				–				–				11
Automobile			–				–				–				–				–
Unsecured			1				(1	)			–				1				1
Unallocated			200				–				–				–				200
Totals		$	1,536			$	108			$	(23	)		$	1			$	1,622

(in thousands)		Beginning balance				Provision for loan losses				Loans charged off				Recoveries				Ending balance
Residential real estate:
One- to four-family		$	685			$	64			$	(65	)		$	–			$	684
Multi-family			200				(28	)			–				–				172
Construction			6				–				–				–				6
Land			1				1				–				–				2
Farm			6				(2	)			–				–				4
Nonresidential real estate			336				25				–				–				361
Commercial nonmortgage			5				(1	)			–				–				4
Consumer and other:
Loans on deposits			3				(1	)			–				–				2
Home equity			14				(3	)			–				–				11
Automobile			–				8				(8	)			–				–
Unsecured			–				1				–				–				1
Unallocated			200				–				–				–				200
Totals		$	1,456			$	64			$	(73	)		$	–			$	1,447

(in thousands)		Beginning balance				Provision for loan losses				Loans charged off				Recoveries				Ending balance
Residential real estate:
One- to four-family		$	686			$	(2	)		$	–			$	–			$	684
Multi-family			193				(21	)			–				–				172
Construction			6				–				–				–				6
Land			1				1				–				–				2
Farm			6				(2	)			–				–				4
Nonresidential real estate			339				22				–				–				361
Commercial nonmortgage			5				(1	)			–				–				4
Consumer and other:
Loans on deposits			2				–				–				–				2
Home equity			12				(1	)			–				–				11
Automobile			–				8				(8	)			–				–
Unsecured			–				1				–				–				1
Unallocated			200				–				–				–				200
Totals		$	1,450			$	5			$	(8	)		$	–			$	1,447

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		$	4,040			$	685			$	4,725			$	–			$	–			$	–
Multi-family			658				–				658				–				–				–
Farm			291				–				291				–				–				–
Nonresidential real estate			646				–				646				–				–				–
			5,635				685				6,320				–				–				–
Loans collectively evaluated for impairment:
Residential real estate:
One- to four-family										$	217,718			$	647			$	–			$	647
Multi-family											18,333				277				–				277
Construction											4,055				6				–				6
Land											1,099				2				–				2
Farm											2,270				5				–				5
Nonresidential real estate											37,397				469				–				469
Commercial nonmortgage											1,321				2				–				2
Consumer:
Loans on deposits											1,235				2				–				2
Home equity											7,454				11				–				11
Automobile											90				–				–				–
Unsecured											594				1				–				1
Unallocated											–				–				200				200
											291,566				1,422				200				1,622
										$	297,886			$	1,422			$	200			$	1,622

(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		$	4,011			$	84			$	84			$	3,922			$	62			$	62
Multi-family			665				12				12				684				17				17
Construction			32				–				–				–				–				–
Farm			300				23				23				309				5				5
Nonresidential real estate			653				7				7				702				14				14
Purchased credit-impaired loans			718				24				24				936				35				35
			6,379				150				150				6,553				133				133
With an allowance recorded:
One- to four-family			–				–				–				–				–				–
		$	6,379			$	150			$	150			$	6,553			$	133			$	133

(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		$	3,965			$	39			$	39			$	3,780			$	28			$	28
Multi-family			662				6				6				682				6				6
Construction			32
Farm			292				--				--				309				5				5
Nonresidential real estate			650				3				3				724				7				7
Purchased credit-impaired loans			711				10				10				913				17				17
			6,312				58				58				6,408				63				63
With an allowance recorded:
One- to four-family			–				–				–				–				–				–
		$	6,312			$	58			$	58			$	6,408			$	63			$	63

Schedule of recorded investment in nonaccrual and loans

		December 31, 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		$	4,430			$	461			$	4,458			$	1,135
Multifamily			658				–				671				–
Construction			--				–				63				–
Farm			291				–				309				–
Nonresidential real estate and land			646				–				660				–
Commercial and industrial			–				–				4				–
Consumer			67				--				95				–
		$	6,092			$	461			$	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
Six months ended December 31, 2020
Residential real estate:
Chapter 7 bankruptcy		$	144			$	–			$	144
Six months ended December 31, 2019
Residential real estate:
Terms extended		$	682			$	–			$	682
Terms extended and additional funds advanced		$	119			$	–			$	119
Chapter 7 bankruptcy		$	21			$	–			$	21

(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, 2020
Residential real estate:
Chapter 7 bankruptcy		$	144			$	–			$	144
Three months ended December 31, 2019
Residential real estate:
Terms extended		$	682			$	–			$	682
Chapter 7 bankruptcy		$	21			$	–			$	21

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		$	3,424			$	2,086			$	5,510			$	216,933			$	222,443
Multi-family			–				–				–				18,991				18,991
Construction			378				--				378				3,677				4,055
Land			–				–				–				1,099				1,099
Farm			104				–				104				2,457				2,561
Nonresidential real estate			--				249				249				37,794				38,043
Commercial non-mortgage			–				–				–				1,321				1,321
Consumer and other:
Loans on deposits			–				–				–				1,235				1,235
Home equity			--				--				--				7,454				7,454
Automobile			1				–				1				89				90
Unsecured			9				–				9				585				594
Total		$	3,916			$	2,335			$	6,251			$	291,635			$	297,886

(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 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		$	215,356			$	690			$	6,397			$	–
Multi-family			18,333				–				658				–
Construction			4,055				–				--				–
Land			1,099				–				–				–
Farm			2,270				–				291				–
Nonresidential real estate			36,001				937				1,105				–
Commercial nonmortgage			1,321				–				–				–
Consumer:
Loans on deposits			1,235				–				–				–
Home equity			7,333				40				81				–
Automobile			90				–				–				–
Unsecured			594				–				--				–
		$	287,687			$	1,667			$	8,532			$	–

(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)		December 31, 2020				June 30, 2020
One- to four-family residential real estate		$	646			$	751

Schedule of accretable yield, or income expected to be collected

(in thousands)		Six months ended December 31, 2020				Twelve months ended June 30, 2020
Balance at beginning of period		$	447			$	544
Accretion of income			(29	)			(97	)
Disposals, net of recoveries			–				–
Balance at end of period		$	418			$	447

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