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Basis of Presentation (Tables) | 3 Months Ended
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Sep. 30, 2024
Basis of Presentation [Abstract] |
Schedule of Illustrates the Impact | The following table illustrates the impact of ASC 326 at July 1, 2023:
|  | As Reported |  |  | Pre-ASC |  |  | Impact of |
|  | Under |  |  | 326 |  |  | ASC 326 |
(Dollars in thousands) |  | ASC 326 |  |  | Adoption |  |  | Adoption |
Assets: |  |  |  |  |  |  |  |  |
Loans |  |  |  |  |  |  |  |  |
Residential real estate: |  |  |  |  |  |  |  |  |
One- to four-family |  | $ | 1,597 |  |  | $ | 857 |  |  | $ | 740 |
Multi-family |  |  | 133 |  |  |  | 278 |  |  |  | (145 | )
Construction |  |  | 138 |  |  |  | 41 |  |  |  | 97 |
Land |  |  | 15 |  |  |  | 1 |  |  |  | 14 |
Farm |  |  | 6 |  |  |  | 4 |  |  |  | 2 |
Nonresidential real estate |  |  | 184 |  |  |  | 405 |  |  |  | (221 | )
Commercial and industrial |  |  | 5 |  |  |  | 23 |  |  |  | (18 | )
Consumer and other: |  |  |  |  |  |  |  |  |  |  | - |
Loans on deposits |  |  | - |  |  |  | 1 |  |  |  | (1 | )
Home equity |  |  | 51 |  |  |  | 23 |  |  |  | 28 |
Automobile |  |  | 1 |  |  |  | - |  |  |  | 1 |
Unsecured |  |  | 1 |  |  |  | 1 |  |  |  | - |
Allowance for credit losses on loans |  | $ | 2,131 |  |  |  | 1,634 |  |  |  | 497 |
Liabilities: |  |  |  |  |  |  |  |  |  |  |  |
Allowance for credit losses on unfunded credit exposures |  | $ | 54 |  |  |  | - |  |  |  | 54 |

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