Kentucky First Federal Bancorp
For the period ended Jun 30, 2026. Filed Sep 28, 2026.
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FY2026 · Filed Sep 28, 2026
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EX-13 · June 30, 2025
June 30, 2025
| (in thousands) | Amortized Cost Basis | Ending allowance on collateral- dependent loans |
|---|---|---|
| Loans individually evaluated for impairment: | ||
| Residential real estate: | ||
| One- to four-family | $1,856 | $ |
| Nonresidential real estate | 927 | – |
| $2,783 | – | |
The following tables present the balance in the allowance for loan losses and the recorded investment in loans by portfolio class and based on impairment method as of June 30, 2026 and 2025. The company reported $86,000 and $136,000 in loans acquired with deteriorated credit quality at June 30, 2026 and 2025, respectively.
| (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 | $1,246 | $88 | $1,332 | $ | - |
| Nonresidential real estate | 191 | - | 191 | - | |
| 1,437 | 88 | 1,523 | - | ||
| Loans collectively evaluated for impairment: | |||||
| Residential real estate | |||||
| One- to four-family | $238,699 | $1,734 | |||
| Multi-family | 13,987 | 97 | |||
| Construction | 11,793 | 109 | |||
| Land | 1,866 | - | |||
| Farm | 1,756 | 9 | |||
| Nonresidential real estate | 32,652 | 233 | |||
| Commercial and industrial | 493 | 3 | |||
| Consumer and other | |||||
| Loans on deposits | 488 | - | |||
| Home equity | 17,792 | 62 | |||
| Automobile | 122 | 1 | |||
| Unsecured | 514 | 9 | |||
| 320,162 | 2,257 | ||||
| $321,685 | $2,257 | ||||
| (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 | $1,720 | $136 | $1,856 | $ | - |
| Nonresidential real estate | 927 | - | 927 | - | |
| 2,647 | 136 | 2,783 | - | ||
| Loans collectively evaluated for impairment: | |||||
| Residential real estate | |||||
| One- to four-family | $249,482 | $1,690 | |||
| Multi-family | 15,505 | 86 | |||
| Construction | 9,314 | 70 | |||
| Land | 1,508 | 24 | |||
| Farm | 3,023 | 16 | |||
| Nonresidential real estate | 30,771 | 230 | |||
| Commercial and industrial | 691 | 7 | |||
| Consumer and other | |||||
| Loans on deposits | 813 | - | |||
| Home equity | 14,643 | 36 | |||
| Automobile | 134 | 1 | |||
| Unsecured | 751 | 10 | |||
| 326,635 | 2,170 | ||||
| $329,418 | $2,170 | ||||
| * | These loans were evaluated at acquisition date at their estimated fair value and there has been no subsequent deterioration since acquisition. |
|---|
The following table presents impaired loans by class of loans as of and for the years ended June 30, 2026 and 2025:
| (in thousands) · Unpaid Principal Balance and Recorded Investment · Allowance for Loan Losses Allocated · Average Recorded Investment · Interest Income Recognized · Cash Basis Income Recognized | ||||||
|---|---|---|---|---|---|---|
| June 30, 2026: | ||||||
| With no related allowance recorded: | ||||||
| Residential real estate | ||||||
| One- to four-family | $1,326 | $ | - | $1,471 | $50 | $50 |
| Nonresidential real estate | 191 | - | 567 | 22 | 22 | |
| $1,517 | $ | - | $2,038 | $72 | $72 | |
| June 30, 2025: | ||||||
| With no related allowance recorded: | ||||||
| Residential real estate | ||||||
| One- to four-family | $1,856 | $ | - | $1,873 | $91 | $91 |
| Nonresidential real estate | 927 | - | 1,181 | 38 | 38 | |
| $2,783 | $ | - | $3,054 | $129 | $129 | |
The following tables present the amortized cost basis of loans on nonaccrual status and loans past due over 89 days still accruing as of June 30, 2026 and 2025. The tables include loans acquired with deteriorated credit quality. At June 30, 2026, the table below includes approximately $88,000 of loans on nonaccrual and no loans past due over 89 days and still accruing of loans acquired with deteriorated credit quality, while at June 30, 2025, approximately $134,000 of loans on nonaccrual and no loans past due over 89 days and still accruing represent such loans. At both June 30, 2026 and 2025, there is $0 in allowance for credit loss for nonaccrual loans as the loans have been charged off to reflect the fair value of the underlying collateral.
| June 30, 2026 | June 30, 2025 | |||
|---|---|---|---|---|
| (in thousands) | Nonaccrual | Loans Past Due Over 89 Days Still Accruing | Nonaccrual | Loans Past Due Over 89 Days Still Accruing |
| Residential real estate | ||||
| One- to four-family | $1,966 | $291 | $1,924 | $592 |
| Construction | - | - | 291 | - |
| Nonresidential real estate | 191 | - | 927 | - |
| Consumer and other | ||||
| Unsecured | 121 | - | 131 | - |
| $2,278 | $291 | $3,273 | $592 | |
One- to four-family loans in process of foreclosure totaled $100,000 and $213,000 at June 30, 2026 and 2025, respectively.
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