Fair Value (Tables)

3 Months Ended

Sep. 30, 2013

Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Table Text Block]

Assets and liabilities measured at fair value on a recurring basis are summarized below, segregated by the level of the valuation inputs within the fair value hierarchy utilized to measure fair value:

			Fair Value Measurements at
			September 30, 2013 Using
	Balance at
	September 30,
	2013		Level 1		Level 2		Level 3
Assets:
Obligations of U.S. government-sponsored entities and agencies	$	11,615	$	—	$	11,615	$	—
Obligations of states and political subdivisions		40,403		—		40,403		—
Mortgage-backed securities – residential		55,692		—		55,692		—
Collateralized mortgage obligations		5,136		—		5,136		—
Trust preferred security		162		—		—		162

			Fair Value Measurements at
			June 30, 2013 Using
		Balance at
		June 30, 2013	Level 1		Level 2		Level 3
Assets:
Obligations of U.S. government-sponsored entities and agencies	$	4,658	$	—	$	4,658	$	—
Obligations of states and political subdivisions		39,812		—		39,812		—
Mortgage-backed securities - residential		46,889		—		46,889		—
Collateralized mortgage obligations		5,708		—		5,708		—
Trust preferred security		162		—		—		162

Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Table Text Block]

The following table presents a reconciliation of the trust preferred security measured at fair value on a recurring basis using significant unobservable inputs (Level 3) for the three months ended September 30, 2013 and 2012:

	2013		2012
Beginning balance	$	162	$	64
Change in fair value included in other comprehensive income		—		10
Ending balance, September 30	$	162	$	74

Fair Value, Assets and Liabilities Measured on Nonrecurring Basis, Valuation Techniques [Table Text Block]

Financial assets and financial liabilities measured at fair value on a non-recurring basis are summarized below:

			Fair Value Measurements at
			September 30, 2013 Using
		Balance at
		September 30,
	2013		Level 1		Level 2		Level 3
Impaired loans:
1-4 Family
Owner occupied	$	121	$	—	$	—	$	121
Non-owner occupied		445		—		—		445
Other real estate owned:
Commercial real estate		709		—		—		709

			Fair Value Measurements at
			June 30, 2013 Using
	Balance at
	June 30, 2013		Level 1		Level 2		Level 3
Impaired loans:
Commercial	$	43	$	—	$	—	$	43
1-4 Family
Owner occupied		101		—		—		101
Non-owner occupied		475		—		—		475

Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Table Text Block]

The following table presents quantitative information about Level 3 fair value measurements for financial instruments measured at fair value on a non-recurring basis at September 30, 2013:

		Fair	Valuation				Weighted
		Value	Technique	Unobservable Inputs	Range		Average
Impaired loans:
1-4 Family
Owner occupied	$	121	Sales comparison approach	Adjustment for differences between comparable sales	-17.61% to 23.60	%	4.77	%
Non-owner occupied		445	Income approach	Capitalization rate	9.58	%	9.58	%
Other real estate owned:
Commercial real estate		709	Income approach	Capitalization rate	9.63	%	9.63	%

Schedule Of Carrying Values and Estimated Fair Values Of Debt Instruments [Table Text Block]

The following table shows the estimated fair values of financial instruments that are reported at amortized cost in the Corporation’s consolidated balance sheets, segregated by the level of the valuation inputs within the fair value hierarchy utilized to measure fair value:

	September 30, 2013				June 30, 2013
			Estimated				Estimated
	Carrying		Fair		Carrying		Fair
	Amount		Value		Amount		Value
Financial Assets:
Level 1 inputs:
Cash and cash equivalents	$	11,905	$	11,905	$	9,356	$	9,356
Level 2 inputs:
Certificates of deposits in other financial institutions		3,195		3,195		4,175		4,175
Loans held for sale		181		185		93		97
Accrued interest receivable		1,100		1,100		1,044		1,044
Level 3 inputs:
Securities held-to-maturity		3,000		2,935		3,000		2,926
Loans, net		213,919		211,553		214,544		212,555
Financial Liabilities:
Level 2 inputs:
Demand and savings deposits		221,117		221,117		214,898		214,898
Time deposits		77,597		77,725		79,209		79,575
Short-term borrowings		16,041		16,041		12,490		12,490
Federal Home Loan Bank advances		6,348		6,946		6,366		7,049
Accrued interest payable		52		52		48		48

- Definition

Tabular disclosure of the fair value measurement of liabilities using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes attributable to the following: (1) total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings (or changes in net assets), and gains or losses recognized in other comprehensive income (loss) and a description of where those gains or losses included in earnings (or changes in net assets) are reported in the statement of income (or activities); (2) purchases, sales, issues, and settlements (each type disclosed separately); and (3) transfers in and transfers out of Level 3 (for example, transfers due to changes in the observability of significant inputs) by class of liability.

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