Schedule for changes in the allowance for loan losses

The following table presents by portfolio segment, the changes in the allowance for loan losses for the periods ended:

Three Months Ended


December 31, 2020	Residential real estate:						Commercial real estate:
			Home Equity		Construction-		Multi-family		Commercial		Construction
(Dollar amounts in thousands)	1-4 family		and HELOCs		residential		(five or more)		non-residential		and Land		Commercial		Consumer		Total
Allowance for credit losses:
Beginning balance	$	1,590	$	150	$	461	$	121	$	780	$	436	$	32	$	15	$	3,585
Charge-offs		—		—		—		—		—		—		—		(30)		(30)
Recoveries		—		—		—		—		—		—		—		—		—
Provision		(19)		10		2		40		71		(102)		—		30		32
Ending Balance	$	1,571	$	160	$	463	$	161	$	851	$	334	$	32	$	15	$	3,587


December 31, 2019	Residential real estate:						Commercial real estate:
			Home Equity		Construction-		Multi-family		Commercial		Construction
(Dollar amounts in thousands)	1-4 family		and HELOCs		residential		(five or more)		non-residential		and Land		Commercial		Consumer		Unallocated		Total
Allowance for credit losses:
Beginning balance	$	1,872	$	137	$	203	$	113	$	444	$	92	$	40	$	15	$	293	$	3,209
Charge-offs		(218)		—		—		—		—		—		(3)		—		—		(221)
Recoveries		—		—		—		—		—		—		—		—		—		—
Provision		174		(7)		(44)		(7)		(9)		17		5		—		(129)		—
Ending Balance	$	1,828	$	130	$	159	$	106	$	435	$	109	$	42	$	15	$	164	$	2,988

Six Months Ended


December 31, 2020	Residential real estate:						Commercial real estate:
			Home Equity		Construction-		Multi-family		Commercial		Construction
(Dollar amounts in thousands)	1-4 family		and HELOCs		residential		(five or more)		non-residential		and Land		Commercial		Consumer		Total
Allowance for credit losses:
Beginning balance	$	1,483	$	166	$	526	$	123	$	727	$	396	$	83	$	15	$	3,519
Charge-offs		—		—		—		—		—		—		—		(30)		(30)
Recoveries		—		—		—		—		—		—		—		—		—
Provision		88		(6)		(63)		38		124		(62)		(51)		30		98
Ending Balance	$	1,571	$	160	$	463	$	161	$	851	$	334	$	32	$	15	$	3,587


December 31, 2019	Residential real estate:						Commercial real estate:
			Home Equity		Construction-		Multi-family		Commercial		Construction
(Dollar amounts in thousands)	1-4 family		and HELOCs		residential		(five or more)		non-residential		and Land		Commercial		Consumer		Unallocated		Total
Allowance for credit losses:
Beginning balance	$	1,501	$	122	$	321	$	71	$	708	$	121	$	95	$	3	$	267	$	3,209
Charge-offs		(218)		—		—		—		—		—		(3)		—		—		(221)
Recoveries		—		—		—		—		—		—		—		—		—		—
Provision		545		8		(162)		35		(273)		(12)		(50)		12		(103)		—
Ending Balance	$	1,828	$	130	$	159	$	106	$	435	$	109	$	42	$	15	$	164	$	2,988

The following tables present the allowance for loan losses and recorded investment by loan portfolio classification as December 31, 2020 and June 30, 2020:


December 31, 2020	Residential real estate:						Commercial real estate:
			Home Equity		Construction-		Multi-family		Commercial		Construction
(Dollar amounts in thousands)	1-4 family		and HELOCs		residential		(five or more)		non-residential		and Land		Commercial		Consumer		Total
Allowance ending balance:
Individually evaluated for impairment	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—
Collectively evaluated for impairment		1,571		160		463		161		851		334		32		15		3,587
Total allowance	$	1,571	$	160	$	463	$	161	$	851	$	334	$	32	$	15	$	3,587

Loans receivable ending balance:
Individually evaluated for impairment	$	2,031	$	671	$	—	$	183	$	1,066	$	—	$	—	$	—	$	3,951
Collectively evaluated for impairment		191,674		17,481		9,621		11,797		57,442		5,818		4,321		577		298,731
Acquired non-credit impaired loans (1)		131,791		26,918		3,960		243		31,444		—		1,706		2,910		198,972
Acquired credit impaired loans (2)		232		23		—		—		—		—		—		—		255
Total portfolio	$	325,728	$	45,093	$	13,581	$	12,223	$	89,952	$	5,818	$	6,027	$	3,487	$	501,909

(1)	Acquired non-credit impaired loans are evaluated collectively, excluding loans that have subsequently moved to non-accrual status which are individually evaluated for impairment.

(2)	Acquired credit impaired loans are evaluated on an individual basis.


June 30, 2020	Residential real estate:						Commercial real estate:
			Home Equity		Construction-		Multi-family		Commercial		Construction
(Dollar amounts in thousands)	1-4 family		and HELOCs		residential		(five or more)		non-residential		and Land		Commercial		Consumer		Unallocated		Total
Allowance ending balance:
Individually evaluated for impairment	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—
Collectively evaluated for impairment		1,483		166		526		123		727		396		83		15		—		3,519
Total allowance	$	1,483	$	166	$	526	$	123	$	727	$	396	$	83	$	15	$	—	$	3,519

Loans receivable ending balance:
Individually evaluated for impairment	$	973	$	628	$	—	$	185	$	585	$	—	$	—	$	—	$	—	$	2,371
Collectively evaluated for impairment		189,055		15,677		9,218		9,267		45,214		6,690		4,150		713		—		279,984
Acquired non-credit impaired loans (1)		155,588		30,727		6,581		5,512		30,908		—		2,288		3,187		—		234,791
Acquired credit impaired loans (2)		299		22		—		—		—		—		—		—		—		321
Total portfolio	$	345,915	$	47,054	$	15,799	$	14,964	$	76,707	$	6,690	$	6,438	$	3,900	$	—	$	517,467

(1)	Acquired non-credit impaired loans are evaluated collectively, excluding loans that have subsequently moved to non-accrual status which are individually evaluated for impairment.

(2)	Acquired credit impaired loans are evaluated on an individual basis.

Summary of outstanding principal and related carrying amount of loans acquired with deteriorated credit quality


(Dollars in thousands)	December 31, 2020		June 30, 2020
Outstanding principal balance	$	523	$	773
Carrying amount		255		321

Schedule of aging analysis of past due loans


	Aged Analysis of Past Due and Non-accrual Loans
	As of December 31, 2020
															Recorded		Recorded
									Acquired						Investment >		Investment
	30-59 Days		60-89 Days		90 Days		Total Past		Credit				Total Loans		90 Days and		Loans on
(Dollar amounts in thousands)	Past Due		Past Due		Or Greater		Due		Impaired		Current		Receivable		Accruing		Non-Accrual
Residential real estate:
1-4 family	$	1,622	$	1,594	$	1,507	$	4,723	$	232	$	320,773	$	325,728	$	—	$	3,768
Home equity and HELOCs		—		101		347		448		23		44,622		45,093		—		449
Construction - residential		—		—		—		—		—		13,581		13,581		—		—
Commercial real estate:
Multi-family		—		—		183		183		—		12,040		12,223		—		183
Commercial non-residential		51		503		—		554		—		89,398		89,952		—		555
Construction and land		—		—		—		—		—		5,818		5,818		—		—
Commercial		—		—		—		—		—		6,027		6,027		—		—
Consumer		—		—		62		62		—		3,425		3,487		—		130
Total	$	1,673	$	2,198	$	2,099	$	5,970	$	255	$	495,684	$	501,909	$	—	$	5,085


	Aged Analysis of Past Due and Non-accrual Loans
	As of June 30, 2020
																Recorded	Recorded
	30-59		60-89		90 and Over				Acquired						Investment >		Investment
	30-59 Days		60-89 Days		90 Days		Total Past		Credit				Total Loans		90 Days and		Loans on
(Dollar amounts in thousands)	Past Due		Past Due		Or Greater		Due		Impaired		Current		Receivable		Accruing		Non-Accrual
Residential real estate:
1-4 family	$	235	$	1,020	$	1,477	$	2,732	$	299	$	342,884	$	345,915	$	—	$	2,353
Home equity and HELOCs		126		101		181		408		22		46,624		47,054		90		384
Construction - residential		—		—		—		—		—		15,799		15,799		—		—
Commercial real estate:
Multi-family		—		465		185		650		—		14,314		14,964		—		185
Commercial non-residential		100		507		—		607		—		76,100		76,707		—		135
Land		—		—		—		—		—		6,690		6,690		—		—
Commercial		—		—		—		—		—		6,438		6,438		—		—
Consumer		3		21		—		24		—		3,876		3,900		—		115
Total	$	464	$	2,114	$	1,843	$	4,421	$	321	$	512,725	$	517,467	$	90	$	3,172