LOANS (Tables)

12 Months Ended

Jun. 30, 2014

Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]

Major classifications of loans were as follows as of June 30:

	2014		2013
Commercial	$	33,809	$	26,678
Commercial real estate:
Construction		3,688		2,096
Other		131,518		125,630
1 – 4 Family residential real estate:
Owner occupied		31,044		32,755
Non-owner occupied		16,505		17,941
Construction		186		377
Consumer		8,604		11,866
Subtotal		225,354		217,343
Less: Deferred loan fees and costs		(388)		(303)
Allowance for loan losses		(2,405)		(2,496)
Net loans	$	222,561	$	214,544

Allowance for Credit Losses on Financing Receivables [Table Text Block]

The following table presents the activity in the allowance for loan losses by portfolio segment for the year ending June 30, 2014:

	1-4 Family
			Commercial		Residential
			Real		Real
	Commercial		Estate		Estate		Consumer		Total

Allowance for loan losses:
Beginning balance	$	161	$	1,471	$	614	$	250	$	2,496
Provision for loan losses		163		15		(177)		248		249
Loans charged-off		(17)		(49)		(214)		(241)		(521)
Recoveries		—		3		71		107		181
Total ending allowance balance	$	307	$	1,440	$	294	$	364	$	2,405

The following table presents the activity in the allowance for loan losses by portfolio segment for the year ending June 30, 2013:

	1-4 Family
			Commercial		Residential
			Real		Real
	Commercial		Estate		Estate		Consumer		Total

Allowance for loan losses:
Beginning balance	$	143	$	1,283	$	712	$	197	$	2,335
Provision for loan losses		53		212		(35)		107		337
Loans charged-off		(35)		(24)		(64)		(115)		(238)
Recoveries		—		—		1		61		62
Total ending allowance balance	$	161	$	1,471	$	614	$	250	$	2,496

Loans Evaluated For Impairment [Table Text Block]

The following table presents the balance in the allowance for loan losses and the recorded investment in loans by portfolio segment and based on impairment method as of June 30, 2014. Included in the recorded investment in loans is $491 of accrued interest receivable net of deferred loans fees of $388.

	1-4 Family
			Commercial		Residential
			Real		Real
	Commercial		Estate		Estate		Consumer		Total
Allowance for loan losses:
Ending allowance balance attributable to loans:
Individually evaluated for impairment	$	—	$	110	$	8	$	—	$	118
Collectively evaluated for impairment		307		1,330		286		364		2,287
Total ending allowance balance	$	307	$	1,440	$	294	$	364	$	2,405

Recorded investment in loans:
Loans individually evaluated for impairment	$	—	$	2,404	$	798	$	—	$	3,202
Loans collectively evaluated for impairment		33,855		132,760		47,019		8,621		222,255
Total ending loans balance	$	33,855	$	135,164	$	47,817	$	8,621	$	225,457

The following table presents the balance in the allowance for loan losses and the recorded investment in loans by portfolio segment and based on impairment method as of June 30, 2013. Included in the recorded investment in loans is $546 of accrued interest receivable net of deferred loans fees of $303.

	1-4 Family
			Commercial		Residential
			Real		Real
	Commercial		Estate		Estate		Consumer		Total
Allowance for loan losses:
Ending allowance balance attributable to loans:
Individually evaluated for impairment	$	3	$	89	$	243	$	—	$	335
Collectively evaluated for impairment		158		1,382		371		250		2,161
Total ending allowance balance	$	161	$	1,471	$	614	$	250	$	2,496

Recorded investment in loans:
Loans individually evaluated for impairment	$	51	$	865	$	1,396	$	—	$	2,312
Loans collectively evaluated for impairment		26,683		126,881		49,780		11,930		215,274
Total ending loans balance	$	26,734	$	127,746	$	51,176	$	11,930	$	217,586

Impaired Financing Receivables [Table Text Block]

The following table presents information related to loans individually evaluated for impairment by class of loans as of and for the year ended June 30, 2014:

	Unpaid				Allowance for		Average		Interest		Cash Basis
	Principal		Recorded		Loan Losses		Recorded		Income		Interest
	Balance		Investment		Allocated		Investment		Recognized		Recognized

With no related allowance recorded:
Commercial real estate:
Other	$	1,642	$	1,635	$	—	$	1,304	$	—	$	—
1-4 Family residential real estate:
Owner occupied		121		121		—		152		39		39
Non-owner occupied		472		472		—		71		2		2
With an allowance recorded:
Commercial		—		—		—		8		3		3
Commercial real estate:
Other		768		769		110		781		28		28
1-4 Family residential real estate:
Owner occupied		127		127		4		216		8		8
Non-owner occupied		78		78		4		626		13		13
Total	$	3,208	$	3,202	$	118	$	3,158	$	93	$	93

The following table presents information related to loans individually evaluated for impairment by class of loans as of and for the year ended June 30, 2013:

	Unpaid				Allowance for		Average		Interest		Cash Basis
	Principal		Recorded		Loan Losses		Recorded		Income		Interest
	Balance		Investment		Allocated		Investment		Recognized		Recognized

With no related allowance recorded:
Commercial real estate:
Other	$	65	$	65	$	—	$	63	$	—	$	—
1-4 Family residential real estate:
Owner occupied		125		125		—		103		—		—
Non-owner occupied		56		56		—		57		5		5
With an allowance recorded:
Commercial		51		51		3		88		8		8
Commercial real estate:
Other		793		800		89		808		72		72
1-4 Family residential real estate:
Owner occupied		283		281		56		298		—		—
Non-owner occupied		933		934		187		927		24		24
Total	$	2,306	$	2,312	$	335	$	2,344	$	109	$	109

Investment In Non-Accrual and Loans Past Due Over 90 Days [Table Text Block]

The following table presents the recorded investment in non-accrual and loans past due over 90 days still on accrual by class of loans as of June 30, 2014 and 2013:

	June 30, 2014				June 30, 2013
			Loans Past Due				Loans Past Due
			Over 90 Days				Over 90 Days
			Still				Still
	Non-accrual		Accruing		Non-accrual		Accruing
Commercial	$	—	$	—	$	46	$	—
Commercial real estate:
Other		1,683		—		86		—
1 – 4 Family residential:
Owner occupied		276		—		295		—
Non-owner occupied		—		—		663		—
Consumer		—		—		7		2
Total	$	1,959	$	—	$	1,097	$	2

Past Due Financing Receivables [Table Text Block]

The following table presents the aging of the recorded investment in past due loans as of June 30, 2014 by class of loans:

	Days Past Due
	30 - 59		60 - 89		90 Days or		Total		Loans Not
	Days		Days		Greater		Past Due		Past Due		Total
Commercial	$	66	$	—	$	—	$	66	$	33,789	$	33,855
Commercial real estate:
Construction		—		—		—		—		3,679		3,679
Other		—		—		1,625		1,625		129,860		131,485
1-4 Family residential:
Owner occupied		111		122		81		314		30,817		31,131
Non-owner occupied		—		39		—		39		16,462		16,501
Construction		—		—		—		—		185		185
Consumer		106		—		—		106		8,515		8,621
Total	$	283	$	161	$	1,706	$	2,150	$	223,307	$	225,457

The following table presents the aging of the recorded investment in past due loans as of June 30, 2013 by class of loans:

	Days Past Due
	30 - 59		60 - 89		90 Days or		Total		Loans Not
	Days		Days		Greater		Past Due		Past Due		Total
Commercial	$	—	$	—	$	46	$	46	$	26,688	$	26,734
Commercial real estate:
Construction		—		—		—		—		2,088		2,088
Other		1,158		—		—		1,158		124,500		125,658
1-4 Family residential:
Owner occupied		245		—		252		497		32,365		32,862
Non-owner occupied		—		—		84		84		17,854		17,938
Construction		—		—		—		—		376		376
Consumer		72		35		2		109		11,821		11,930
Total	$	1,475	$	35	$	384	$	1,894	$	215,692	$	217,586

Troubled Debt Restructurings on Financing Receivables [Table Text Block]

The following table presents loans by class modified as troubled debt restructurings that occurred during the years ended June 30, 2013:

			Pre-Modification		Post-Modification
	Number of		Outstanding Recorded		Outstanding Recorded
	Loans		Investment		Investment
June 30, 2013

Commercial real estate:
Other		1	$	285	$	282
1 – 4 Family residential:
Owner occupied		1		21		21
Total		2	$	306	$	303

Financing Receivable Credit Quality Indicators [Table Text Block]

As of June 30, 2014, and based on the most recent analysis performed, the recorded investment by risk category of loans by class of loans is as follows:

			Special						Not
	Pass		Mention		Substandard		Doubtful		Rated
Commercial	$	29,337	$	3,503	$	62	$	—	$	953
Commercial real estate:
Construction		3,619		—		60		—		—
Other		121,659		3,040		3,526		2,404		856
1-4 Family residential real estate:
Owner occupied		3,959		—		—		248		26,924
Non-owner occupied		14,632		565		599		550		155
Construction		—		—		—		—		185
Consumer		—		—		—		—		8,621
Total	$	173,206	$	7,108	$	4,247	$	3,202	$	37,694

As of June 30, 2013, and based on the most recent analysis performed, the recorded investment by risk category of loans by class of loans is as follows:

	Special		Not
	Pass		Mention		Substandard		Doubtful		Rated
Commercial	$	23,886	$	1,236	$	224	$	51	$	1,337
Commercial real estate:
Construction		2,003		85		—		—		—
Other		115,269		4,439		4,073		865		1,012
1-4 Family residential real estate:
Owner occupied		4,083		—		—		406		28,373
Non-owner occupied		14,443		1,104		995		990		406
Construction		243		—		—		—		133
Consumer		—		—		—		—		11,930
Total	$	159,927	$	6,864	$	5,292	$	2,312	$	43,191

Movement In Loans Receivable [Table Text Block]

The Bank has granted loans to certain of its executive officers, directors and their affiliates. A summary of activity during the year ended June 30, 2014 of related party loans were as follows:

Principal balance, July 1	$	694
New loans		2,742
Repayments		(344)
Principal balance, June 30	$	3,092