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Loans Receivable (Tables) | 3 Months Ended
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Sep. 30, 2023
Receivables [Abstract] |
Schedule of Loan Portfolio | The composition of the loan portfolio was as follows:
|  | September 30, |  |  | June 30, |
(in thousands) |  | 2023 |  |  | 2023 |
Residential real estate |  |  |  |  |  |
One- to four-family |  | $ | 245,109 |  |  | $ | 240,076 |
Multi-family |  |  | 18,951 |  |  |  | 19,067 |
Construction |  |  | 12,196 |  |  |  | 12,294 |
Land |  |  | 589 |  |  |  | 470 |
Farm |  |  | 1,350 |  |  |  | 1,346 |
Nonresidential real estate |  |  | 29,825 |  |  |  | 30,217 |
Commercial and industrial |  |  | 1,044 |  |  |  | 1,184 |
Consumer and other: |  |  |  |  |  |  |  |
Loans on deposits |  |  | 837 |  |  |  | 855 |
Home equity |  |  | 9,676 |  |  |  | 9,217 |
Automobile |  |  | 133 |  |  |  | 104 |
Unsecured |  |  | 603 |  |  |  | 611 |
|  |  | 320,313 |  |  |  | 315,441 |
Allowance for credit losses |  |  | (2,126 | ) |  |  | (1,634 | )
|  | $ | 318,187 |  |  | $ | 313,807 |
Schedule of Allowance for Loan Losses by Portfolio Segment | The following table presents the activity in the ACL by portfolio segment for the three months ended September 30, 2023, after restatement of beginning balance for adoption of ASC 326:
September 30, 2023: |  |  |
(in thousands) |  | Pre-ASC 326 Adoption |  |  | Impact of ASC 326 Adoption |  |  | As Reported Under ASC 326 |  |  | Provision (credit) for loan losses |  |  | Loans charged off |  |  | Recoveries |  |  | Ending balance |
Residential real estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
One- to four-family |  | $ | 857 |  |  | $ | 740 |  |  | $ | 1,597 |  |  | $ | 24 |  |  | $ | (9 | ) |  | $ | - |  |  | $ | 1,612 |
Multi-family |  |  | 278 |  |  |  | (145 | ) |  |  | 133 |  |  |  | (3 | ) |  |  | - |  |  |  | - |  |  |  | 130 |
Construction |  |  | 41 |  |  |  | 97 |  |  |  | 138 |  |  |  | (10 | ) |  |  | - |  |  |  | - |  |  |  | 128 |
Land |  |  | 1 |  |  |  | 14 |  |  |  | 15 |  |  |  | (1 | ) |  |  | - |  |  |  | - |  |  |  | 14 |
Farm |  |  | 4 |  |  |  | 2 |  |  |  | 6 |  |  |  | (1 | ) |  |  | - |  |  |  | - |  |  |  | 5 |
Nonresidential real estate |  |  | 405 |  |  |  | (221 | ) |  |  | 184 |  |  |  | (5 | ) |  |  | - |  |  |  | - |  |  |  | 179 |
Commercial and industrial |  |  | 23 |  |  |  | (18 | ) |  |  | 5 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 5 |
Consumer and other |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Loans on deposits |  |  | 1 |  |  |  | (1 | ) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Home equity |  |  | 23 |  |  |  | 28 |  |  |  | 51 |  |  |  | 1 |  |  |  | - |  |  |  | - |  |  |  | 52 |
Automobile |  |  | - |  |  |  | 1 |  |  |  | 1 |  |  |  | (1 | ) |  |  | - |  |  |  | - |  |  |  | - |
Unsecured |  |  | 1 |  |  |  | - |  |  |  | 1 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 1 |
|  | $ | 1,634 |  |  | $ | 497 |  |  | $ | 2,131 |  |  | $ | 4 |  |  | $ | (9 | ) |  | $ | - |  |  | $ | 2,126 |
(in thousands) |  | Beginning balance |  |  | Provision for loan losses |  |  | Loans charged off |  |  | Recoveries |  |  | Ending balance |
Residential real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
One- to four-family |  | $ | 800 |  |  | $ | 8 |  |  | $ | – |  |  | $ | – |  |  | $ | 808 |
Multi-family |  |  | 231 |  |  |  | 150 |  |  |  | – |  |  |  | – |  |  |  | 381 |
Construction |  |  | 4 |  |  |  | 10 |  |  |  | – |  |  |  | – |  |  |  | 14 |
Land |  |  | 3 |  |  |  | (3 | ) |  |  | – |  |  |  | – |  |  |  | – |
Farm |  |  | 5 |  |  |  | 1 |  |  |  | – |  |  |  | – |  |  |  | 6 |
Nonresidential real estate |  |  | 461 |  |  |  | (51 | ) |  |  | – |  |  |  | – |  |  |  | 410 |
Commercial and industrial |  |  | 2 |  |  |  | – |  |  |  | – |  |  |  | – |  |  |  | 2 |
Consumer and other: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Loans on deposits |  |  | 1 |  |  |  | – |  |  |  | – |  |  |  | – |  |  |  | 1 |
Home equity |  |  | 21 |  |  |  | (2 | ) |  |  | – |  |  |  | – |  |  |  | 19 |
Automobile |  |  | – |  |  |  | – |  |  |  | – |  |  |  | – |  |  |  | – |
Unsecured |  |  | 1 |  |  |  | – |  |  |  | – |  |  |  | – |  |  |  | 1 |
Totals |  | $ | 1,529 |  |  | $ | 113 |  |  | $ | – |  |  | $ | – |  |  | $ | 1,642 |
Schedule of Allowance for Loan Losses and the Recorded Investment in Loans by Portfolio | The following table presents the amortized cost basis of collateral-dependent loans by portfolio class as of September 30, 2023. The recorded investment in loans excludes accrued interest receivable due to immateriality.
(in thousands) |  | Amortized Cost Basis |  |  | Ending allowance on collateral- dependent loans |
Loans individually evaluated for impairment: |  |  |  |  |  |
Residential real estate: |  |  |  |  |  |  |  |
One- to four-family |  | $ | 2,976 |  |  | $ | – |
Nonresidential real estate |  |  | 2,008 |  |  |  | – |
Commercial and industrial |  |  | 267 |  |  |  | – |
|  |  | 5,251 |  |  |  | – |
(in thousands) |  | Loans individually evaluated |  |  | Loans acquired with deteriorated credit quality* |  |  | Ending loans balance |  |  | Ending allowance attributed to loans |
Loans individually evaluated for impairment: |  |  |  |  |  |  |  |  |  |  |  |
Residential real estate |  |  |  |  |  |  |  |  |  |  |  |
One- to four-family |  | $ | 2,833 |  |  | $ | 196 |  |  | $ | 3,029 |  |  | $ | - |
Nonresidential real estate |  |  | 1,717 |  |  |  | - |  |  |  | 1,717 |  |  |  | - |
Home Equity |  |  | 267 |  |  |  | - |  |  |  | 267 |  |  |  | - |
|  |  | 4,817 |  |  |  | 196 |  |  |  | 5,013 |  |  |  | - |
Loans collectively evaluated for impairment: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Residential real estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
One- to four-family |  |  |  |  |  |  |  |  |  | $ | 237,047 |  |  | $ | 857 |
Multi-family |  |  |  |  |  |  |  |  |  |  | 19,067 |  |  |  | 278 |
Construction |  |  |  |  |  |  |  |  |  |  | 12,294 |  |  |  | 41 |
Land |  |  |  |  |  |  |  |  |  |  | 470 |  |  |  | 1 |
Farm |  |  |  |  |  |  |  |  |  |  | 1,346 |  |  |  | 4 |
Nonresidential real estate |  |  |  |  |  |  |  |  |  |  | 28,500 |  |  |  | 405 |
Commercial and industrial |  |  |  |  |  |  |  |  |  |  | 1,184 |  |  |  | 23 |
Consumer and other |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Loans on deposits |  |  |  |  |  |  |  |  |  |  | 855 |  |  |  | 1 |
Home equity |  |  |  |  |  |  |  |  |  |  | 8,950 |  |  |  | 23 |
Automobile |  |  |  |  |  |  |  |  |  |  | 104 |  |  |  | - |
Unsecured |  |  |  |  |  |  |  |  |  |  | 611 |  |  |  | 1 |
|  |  |  |  |  |  |  |  |  |  | 310,428 |  |  |  | 1,634 |
|  |  |  |  |  |  |  |  |  | $ | 315,441 |  |  | $ | 1,634 |
Schedule of Impairment By Class of Loans | The following table presents interest income on loans individually evaluated for impairment by class of loans for the three months ended September 30:
|  | Average Recorded Investment |  |  | Interest Income Recognized |  |  | Cash Basis Income Recognized |
(in thousands) |  | Three months ended September 30, 2022 |
With no related allowance recorded: |  |  |  |  |  |  |  |  |
Residential real estate: |  |  |  |  |  |  |  |  |
One- to four-family |  | $ | 3,167 |  |  | $ | 24 |  |  | $ | 24 |
Multi-family |  |  | 567 |  |  |  | 5 |  |  |  | 5 |
Farm |  |  | 266 |  |  |  | – |  |  |  | – |
Nonresidential real estate |  |  | 1,211 |  |  |  | 2 |  |  |  | 2 |
Consumer and other |  |  | 47 |  |  |  | 1 |  |  |  | 1 |
Purchased credit-impaired loans |  |  | 396 |  |  |  | 6 |  |  |  | 6 |
|  | $ | 5,654 |  |  | $ | 38 |  |  | $ | 38 |
Schedule of Recorded Investment in Nonaccrual and Loans | The following table presents the recorded investment in nonaccrual and loans past due over 90 days still on accrual by class of loans as of September 30, 2023, and June 30, 2023:
|  | September 30, 2023 |  |  | June 30, 2023 |
(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 |  | $ | 2,977 |  |  | $ | 280 |  |  | $ | 3,029 |  |  | $ | 365 |
Nonresidential real estate and land |  |  | 1,702 |  |  |  | 28 |  |  |  | 1,717 |  |  |  | 28 |
Consumer |  |  | 267 |  |  |  | 17 |  |  |  | 267 |  |  |  | 0 |
|  | $ | 4,946 |  |  | $ | 325 |  |  | $ | 5,013 |  |  | $ | 393 |
Schedule of Principal Balance Outstanding in Past Due Loans | The following table presents the aging of the principal balance outstanding in past due loans as of September 30, 2023, by class of 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 |  | $ | 4,381 |  |  | $ | 1,497 |  |  | $ | 5,878 |  |  | $ | 239,231 |  |  | $ | 245,109 |
Multi-family |  |  | – |  |  |  | – |  |  |  | – |  |  |  | 18,951 |  |  |  | 18,951 |
Construction |  |  | - |  |  |  | – |  |  |  | - |  |  |  | 12,196 |  |  |  | 12,196 |
Land |  |  | – |  |  |  | – |  |  |  | – |  |  |  | 589 |  |  |  | 589 |
Farm |  |  | – |  |  |  | – |  |  |  | – |  |  |  | 1,350 |  |  |  | 1,350 |
Nonresidential real estate |  |  | 99 |  |  |  | 28 |  |  |  | 127 |  |  |  | 29,698 |  |  |  | 29,825 |
Commercial and industrial |  |  | - |  |  |  | – |  |  |  | - |  |  |  | 1,044 |  |  |  | 1,044 |
Consumer and other: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Loans on deposits |  |  | – |  |  |  | – |  |  |  | – |  |  |  | 837 |  |  |  | 837 |
Home equity |  |  | 86 |  |  |  | 284 |  |  |  | 370 |  |  |  | 9,306 |  |  |  | 9,676 |
Automobile |  |  | 17 |  |  |  | – |  |  |  | 17 |  |  |  | 116 |  |  |  | 133 |
Unsecured |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 603 |  |  |  | 603 |
Total |  | $ | 4,583 |  |  | $ | 1,809 |  |  | $ | 6,392 |  |  | $ | 313,921 |  |  | $ | 320,313 |
June 30, 2023: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
(in thousands) |  | 30-89 Days Past Due |  |  | Greater than 90 Days Past Due |  |  | Total Past Due |  |  | Loans Not Past Due |  |  | Total |
Residential real estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
One- to four-family |  | $ | 3,415 |  |  | $ | 1,514 |  |  | $ | 4,929 |  |  | $ | 235,147 |  |  | $ | 240,076 |
Multi-family |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 19,067 |  |  |  | 19,067 |
Construction |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 12,294 |  |  |  | 12,294 |
Land |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 470 |  |  |  | 470 |
Farm |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 1,346 |  |  |  | 1,346 |
Nonresidential real estate |  |  | 662 |  |  |  | - |  |  |  | 662 |  |  |  | 29,555 |  |  |  | 30,217 |
Commercial and industrial |  |  | - |  |  |  | 28 |  |  |  | 28 |  |  |  | 1,156 |  |  |  | 1,184 |
Consumer and other |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Loans on deposits |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 855 |  |  |  | 855 |
Home equity |  |  | 168 |  |  |  | 267 |  |  |  | 435 |  |  |  | 8,782 |  |  |  | 9,217 |
Automobile |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 104 |  |  |  | 104 |
Unsecured |  |  | 17 |  |  |  | - |  |  |  | 17 |  |  |  | 594 |  |  |  | 611 |
|  | $ | 4,262 |  |  | $ | 1,809 |  |  | $ | 6,071 |  |  | $ | 309,370 |  |  | $ | 315,441 |
(in thousands) |  | Pass |  |  | Special Mention |  |  | Substandard |  |  | Doubtful |
Residential real estate |  |  |  |  |  |  |  |  |  |  |  |
One- to four-family |  | $ | 234,765 |  |  | $ | 170 |  |  | $ | 5,141 |  |  | $ | - |
Multi-family |  |  | 19,067 |  |  |  | - |  |  |  | - |  |  |  | - |
Construction |  |  | 12,294 |  |  |  | - |  |  |  | - |  |  |  | - |
Land |  |  | 470 |  |  |  | - |  |  |  | - |  |  |  | - |
Farm |  |  | 1,346 |  |  |  | - |  |  |  | - |  |  |  | - |
Nonresidential real estate |  |  | 27,816 |  |  |  | 684 |  |  |  | 1,717 |  |  |  | - |
Commercial and industrial |  |  | 1,184 |  |  |  | - |  |  |  | - |  |  |  | - |
Consumer and other |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Loans on deposits |  |  | 855 |  |  |  | - |  |  |  | - |  |  |  | - |
Home equity |  |  | 8,879 |  |  |  | - |  |  |  | 338 |  |  |  | - |
Automobile |  |  | 104 |  |  |  | - |  |  |  | - |  |  |  | - |
Unsecured |  |  | 611 |  |  |  | - |  |  |  | - |  |  |  | - |
|  | $ | 307,391 |  |  | $ | 854 |  |  | $ | 7,196 |  |  | $ | - |
Schedule of Analysis Performed, the Risk Category of Loans by Class of Loans | As of September 30, 2023, and based on the most recent analysis performed, the risk category of loans by class of loans is as follows:
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | Revolving |  |  |  |
(in thousands) |  | Term Loans Amortized Cost by Origination Fiscal Year |  |  | Loans Amortized |  |  |  |
As of September 30, 2023 |  | 2024 |  |  | 2023 |  |  | 2022 |  |  | 2021 |  |  | 2020 |  |  | Prior |  |  | Cost Basis |  |  | Total |
Residential real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
One- to four-family |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Risk Rating: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 8,166 |  |  | $ | 50,356 |  |  | $ | 44,657 |  |  | $ | 38,546 |  |  | $ | 23,328 |  |  | $ | 74,618 |  |  | $ | - |  |  | $ | 239,671 |
Special mention |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 161 |  |  |  | - |  |  |  | 161 |
Substandard |  |  | - |  |  |  | - |  |  |  | 13 |  |  |  | 18 |  |  |  | 149 |  |  |  | 5,097 |  |  |  | - |  |  |  | 5,277 |
Doubtful |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Total |  | $ | 8,166 |  |  | $ | 50,356 |  |  | $ | 44,670 |  |  | $ | 38,564 |  |  | $ | 23,477 |  |  | $ | 79,876 |  |  | $ | - |  |  | $ | 245,109 |
Current period gross charge offs |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | 9 |  |  | $ | - |  |  | $ | 9 |
Multi-family |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Risk Rating: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 12,274 |  |  | $ | - |  |  | $ | 1,266 |  |  | $ | - |  |  | $ | 1,843 |  |  | $ | 3,568 |  |  | $ | - |  |  | $ | 18,951 |
Special mention |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Substandard |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Doubtful |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Total |  | $ | 12,274 |  |  | $ | - |  |  | $ | 1,266 |  |  | $ | - |  |  | $ | 1,843 |  |  | $ | 3,568 |  |  | $ | - |  |  | $ | 18,951 |
Current period gross charge offs |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |
Construction |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Risk Rating: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 1,742 |  |  | $ | 9,628 |  |  | $ | 826 |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | 12,196 |
Special mention |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Substandard |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Doubtful |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Total |  | $ | 1,742 |  |  | $ | 9,628 |  |  | $ | 826 |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | 12,196 |
Current period gross charge offs |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |
Land |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Risk Rating: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 194 |  |  | $ | 193 |  |  | $ | 146 |  |  | $ | 56 |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | 589 |
Special mention |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Substandard |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Doubtful |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Total |  | $ | 194 |  |  | $ | 193 |  |  | $ | 146 |  |  | $ | 56 |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | 589 |
Current period gross charge offs |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |
Farm |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Risk Rating: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | 255 |  |  | $ | - |  |  | $ | 1,095 |  |  | $ | - |  |  | $ | 1,350 |
Special mention |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Substandard |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Doubtful |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Total |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | 255 |  |  | $ | - |  |  | $ | 1,095 |  |  | $ | - |  |  | $ | 1,350 |
Current period gross charge offs |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |
Nonresidential real estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Risk Rating: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | - |  |  | $ | 2,714 |  |  | $ | 3,360 |  |  | $ | 3,763 |  |  | $ | 5,903 |  |  | $ | 11,398 |  |  | $ | - |  |  | $ | 27,138 |
Special mention |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 679 |  |  |  | - |  |  |  | 679 |
Substandard |  |  | - |  |  |  | 772 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 1,236 |  |  |  | - |  |  |  | 2,008 |
Doubtful |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Total |  | $ | - |  |  | $ | 3,486 |  |  | $ | 3,360 |  |  | $ | 3,763 |  |  | $ | 5,903 |  |  | $ | 13,313 |  |  | $ | - |  |  | $ | 29,825 |
Current period gross charge offs |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |
Commercial and industrial |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Risk Rating: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 63 |  |  | $ | 935 |  |  | $ | - |  |  | $ | - |  |  | $ | 46 |  |  | $ | - |  |  | $ | - |  |  | $ | 1,044 |
Special mention |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Substandard |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Doubtful |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Total |  | $ | 63 |  |  | $ | 935 |  |  | $ | - |  |  | $ | - |  |  | $ | 46 |  |  | $ | - |  |  | $ | - |  |  | $ | 1,044 |
Current period gross charge offs |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |
Share Loans |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Risk Rating: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 18 |  |  | $ | 101 |  |  | $ | - |  |  | $ | 21 |  |  | $ | 180 |  |  | $ | 517 |  |  | $ | - |  |  | $ | 837 |
Special mention |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Substandard |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Doubtful |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Total |  | $ | 18 |  |  | $ | 101 |  |  | $ | - |  |  | $ | 21 |  |  | $ | 180 |  |  | $ | 517 |  |  | $ | - |  |  | $ | 837 |
Current period gross charge offs |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |
Home Equity |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Risk Rating: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | 9,251 |  |  | $ | 9,251 |
Special mention |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Substandard |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 425 |  |  |  | 425 |
Doubtful |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Total |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | 9,676 |  |  | $ | 9,676 |
Current period gross charge offs |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |
Auto |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Risk Rating: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 41 |  |  | $ | 41 |  |  | $ | 42 |  |  | $ | 5 |  |  | $ | 3 |  |  | $ | 1 |  |  | $ | - |  |  | $ | 133 |
Special mention |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Substandard |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Doubtful |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Total |  | $ | 41 |  |  | $ | 41 |  |  | $ | 42 |  |  | $ | 5 |  |  | $ | 3 |  |  | $ | 1 |  |  | $ | - |  |  | $ | 133 |
Current period gross charge offs |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |
Unsecured |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Risk Rating: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 74 |  |  | $ | 193 |  |  | $ | 73 |  |  | $ | 31 |  |  | $ | 1 |  |  | $ | 231 |  |  | $ | - |  |  | $ | 603 |
Special mention |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Substandard |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Doubtful |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Total |  | $ | 74 |  |  | $ | 193 |  |  | $ | 73 |  |  | $ | 31 |  |  | $ | 1 |  |  | $ | 231 |  |  | $ | - |  |  | $ | 603 |
Current period gross charge offs |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |
Schedule of Purchased Loans | The carrying amount of those loans, net of a purchase credit discount of $88,000 at June 30, 2023 is as follows:
(in thousands) |  | June 30, 2023 |
One- to four-family residential real estate |  | $ | 196 |
Schedule of Accretable Yield, or Income Expected to be Collected | Accretable yield, or income expected to be collected, is as follows:
(in thousands) |  | Twelve months ended June 30, 2023 |
Balance at beginning of period |  | $ | 339 |
Accretion of income |  |  | (45 | )
Balance at end of period |  | $ | 294 |

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