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Loans Receivable (Tables)

9 Months Ended

Mar. 31, 2021

Receivables [Abstract]

Schedule of loan portfolio

		March 31,				June 30,
(in thousands)		2021				2020
Residential real estate
One- to four-family		$	222,878			$	222,489
Multi-family			19,773				12,373
Construction			5,959				4,045
Land			1,286				765
Farm			2,217				2,354
Nonresidential real estate			37,884				33,503
Commercial nonmortgage			2,082				2,214
Consumer and other:
Loans on deposits			1,126				1,245
Home equity			7,004				7,645
Automobile			75				67
Unsecured			528				675
			300,812				287,375
Allowance for loan losses			(1,622	)			(1,488	)
		$	299,190			$	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			$	(3	)		$	(23	)		$	–			$	645
Multi-family			184				96				–				–				280
Construction			6				3				–				–				9
Land			1				1				–				–				2
Farm			4				--				–				–				4
Nonresidential real estate			405				61				–				–				466
Commercial nonmortgage			3				--				–				–				3
Consumer and other:
Loans on deposits			2				–				–				–				2
Home equity			11				37				(45	)			7				10
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		$	647			$	(2	)		$	--			$	–			$	645
Multi-family			277				3				–				–				280
Construction			6				3				–				–				9
Land			2				--				–				–				2
Farm			5				(1	)			–				–				4
Nonresidential real estate			469				(3	)			–				–				466
Commercial nonmortgage			2				1				–				–				3
Consumer and other:
Loans on deposits			2				--				–				–				2
Home equity			11				(1	)			–				–				10
Automobile			–				–				–				–				–
Unsecured			1				--				–				--				1
Unallocated			200				–				–				–				200
Totals		$	1,622			$	--			$	--			$	--			$	1,622

(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

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		$	3,903			$	667			$	4,570			$	–			$	–			$	–
Multi-family			652				–				652				–				–				–
Farm			290				–				290				–				–				–
Nonresidential real estate			636				–				636				–				–				–
Consumer:
Unsecured			17				--				17				--				--				--
			5,498				667				6,165				–				–				–
Loans collectively evaluated for impairment:
Residential real estate:
One- to four-family										$	218,308			$	645			$	–			$	645
Multi-family											19,121				280				–				280
Construction											5,959				9				–				9
Land											1,286				2				–				2
Farm											1,927				4				–				4
Nonresidential real estate											37,248				466				–				466
Commercial nonmortgage											2,082				3				–				3
Consumer:
Loans on deposits											1,126				2				–				2
Home equity											7,004				10				–				10
Automobile											75				–				–				–
Unsecured											511				1				–				1
Unallocated											–				–				200				200
											294,647				1,422				200				1,622
										$	300,812			$	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 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
		2021												2020
With no related allowance recorded:
One- to four-family		$	3,941			$	120			$	120			$	3,866			$	74			$	74
Multi-family			662				18				18				681				25				25
Construction			32				–				–				–				–				–
Farm			300				23				23				310				11				11
Nonresidential real estate			648				24				24				698				23				23
Consumer and other			9				--				--				--				--				--
Purchased credit-impaired loans			709				40				40				859				60				60
			6,301				225				225				6,413				193				193
With an allowance recorded:
One- to four-family			–				–				–				–				–				–
		$	6,301			$	225			$	225			$	6,413			$	193			$	193

(in thousands)		Average Recorded Investment				Interest Income Recognized				Cash Basis Income Recognized				Average Recorded Investment				Interest Income Recognized				Cash Basis Income Recognized
		2021												2020
With no related allowance recorded:
Residential real estate:
One- to four-family		$	3,971			$	36			$	36			$	3,951			$	12			$	12
Multi-family			655				6				6				680				8				8
Farm			291				--				--				310				6				6
Nonresidential real estate			641				17				17				717				9				9
Consumer and other			9				--				--				--				--				--
Purchased credit-impaired loans			676				16				16				846				25				25
			6,243				75				75				6,503				60				60
With an allowance recorded:
One- to four-family			–				–				–				–				–				–
		$	6,243			$	75			$	75			$	6,503			$	60			$	60

Schedule of recorded investment in nonaccrual and loans

		March 31, 2021								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		$	4,339			$	248			$	4,458			$	1,135
Multifamily			652				–				671				–
Construction			--				–				63				–
Farm			290				–				309				–
Nonresidential real estate and land			636				–				660				–
Commercial and industrial			–				–				4				–
Consumer			22				19				95				–
		$	5,939			$	267			$	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
Nine months ended March 31, 2021
Residential real estate:
Chapter 7 bankruptcy		$	143			$	–			$	143
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

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		$	2,162			$	1,582			$	3,744			$	219,134			$	222,878
Multi-family			–				–				–				19,773				19,773
Construction			--				--				--				5,959				5,959
Land			–				–				–				1,286				1,286
Farm			102				–				102				2,115				2,217
Nonresidential real estate			99				245				344				37,540				37,884
Commercial non-mortgage			–				–				–				2,082				2,082
Consumer and other:
Loans on deposits			–				–				–				1,126				1,126
Home equity			176				19				195				6,809				7,004
Automobile			--				–				--				75				75
Unsecured			76				–				76				452				528
Total		$	2,615			$	1,846			$	4,461			$	296,351			$	300,812

(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		$	215,885			$	677			$	6,316			$	–
Multi-family			19,121				–				652				–
Construction			5,959				–				--				–
Land			1,286				–				–				–
Farm			1,927				–				290				–
Nonresidential real estate			35,861				931				1,092				–
Commercial nonmortgage			2,082				–				–				–
Consumer:
Loans on deposits			1,126				–				–				–
Home equity			6,929				40				35				–
Automobile			75				–				–				–
Unsecured			522				–				6				–
		$	290,773			$	1,648			$	8,391			$	–

(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)		March 31, 2021				June 30, 2020
One- to four-family residential real estate		$	667			$	751

Schedule of accretable yield, or income expected to be collected

(in thousands)		Nine months ended March 31, 2021				Twelve months ended June 30, 2020
Balance at beginning of period		$	447			$	544
Accretion of income			(43	)			(97	)
Disposals, net of recoveries			–				–
Balance at end of period		$	404			$	447

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