Loans (Tables)

3 Months Ended

Sep. 30, 2014

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

Major classifications of loans were as follows:

	September 30, 2014		June 30, 2014
Commercial	$	31,579	$	33,809
Commercial real estate:
Construction		3,285		3,688
Other		133,777		131,518
1 – 4 Family residential real estate:
Owner occupied		29,787		31,044
Non-owner occupied		15,817		16,505
Construction		817		186
Consumer		8,521		8,604
Subtotal		223,583		225,354
Less: Net deferred loan fees		(400)		(388)
Allowance for loan losses		(2,419)		(2,405)
Net Loans	$	220,764	$	222,561

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 three months ending September 30, 2014:

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

Allowance for loan losses:
Beginning balance	$	307	$	1,440	$	294	$	364	$	2,405
Provision for loan losses		(7)		15		27		32		67
Loans charged-off		—		—		(33)		(33)		(66)
Recoveries		—		—		1		12		13
Total ending allowance balance	$	300	$	1,455	$	289	$	375	$	2,419

The following table presents the activity in the allowance for loan losses by portfolio segment for the three months ending September 30, 2013:

					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		(11)		28		(60)		176		133
Loans charged-off		—		—		(61)		(99)		(160)
Recoveries		—		—		7		10		17
Total ending allowance balance	$	150	$	1,499	$	500	$	337	$	2,486

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 September 30, 2014. Included in the recorded investment in loans is $485 of accrued interest receivable net of deferred loan fees of $400.

					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	$	—	$	113	$	22	$	—	$	135
Collectively evaluated for impairment		300		1,342		267		375		2,284
Total ending allowance balance	$	300	$	1,455	$	289	$	375	$	2,419

Recorded investment in loans:
Loans individually evaluated for impairment	$	—	$	1,530	$	788	$	—	$	2,318
Loans collectively evaluated for impairment		31,635		135,465		45,716		8,534		221,350
Total ending loans balance	$	31,635	$	136,995	$	46,504	$	8,534	$	223,668

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 loan 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

Impaired Financing Receivables [Table Text Block]

The following table presents information related to average recorded investment and interest income associated with loans individually evaluated for impairment by class of loans as of September 30, 2014 and for the three months ended September 30, 2014:

	As of September 30, 2014							Three Months ended September 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	$	773	$	766	$	—	$	1,350	$	—	$	—
1-4 Family residential real estate:
Owner occupied		120		120		—		120		—		—
With an allowance recorded:
Commercial real estate:
Other		763		764		113		766		9		9
1-4 Family residential real estate:
Owner occupied		126		126		4		126		2		2
Non-owner occupied		543		542		18		545		5		5
Total	$	2,325	$	2,318	$	135	$	2,907	$	16	$	16

The following table presents information related to loans individually evaluated for impairment by class of loans as of June 30, 2014 and for the three months ended September 30, 2013:

	As of June 30, 2014						Three Months ended September 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	$	—	$	—	$	—	$	4	$	—	$	—
Commercial real estate:
Other		1,642		1,635		—		537		—		—
1-4 Family residential real estate:
Owner occupied		121		121		—		124		—		—
Non-owner occupied		472		472		—		142		1		1
With an allowance recorded:
Commercial		—		—		—		31		3		3
Commercial real estate:
Other		768		769		110		791		5		5
1-4 Family residential real estate:
Owner occupied		127		127		4		280		—		—
Non-owner occupied		78		78		4		839		6		6
Total	$	3,208	$	3,202	$	118	$	2,748	$	15	$	15

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 September 30, 2014 and June 30, 2014:

	September 30, 2014				June 30, 2014
			Loans Past Due				Loans Past Due
			Over 90 Days				Over 90 Days
			Still				Still
	Non-accrual		Accruing		Non-accrual		Accruing
Commercial	$	—	$	—	$	—	$	—
Commercial real estate:
Other		814		—		1,683		—
1 – 4 Family residential:
Owner occupied		304		—		276		—
Non-owner occupied		—		—		—		—
Consumer		—		—		—		—
Total	$	1,118	$	—	$	1,959	$	—

Past Due Financing Receivables [Table Text Block]

The following table presents the aging of the recorded investment in past due loans as of September 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	$	—	$	—	$	—	$	—	$	31,635	$	31,635
Commercial real estate:
Construction		—		—		—		—		3,264		3,264
Other		87		—		757		844		132,887		133,731
1-4 Family residential:
Owner occupied		216		—		223		439		29,432		29,871
Non-owner occupied		—		—		—		—		15,814		15,814
Construction		—		—		—		—		819		819
Consumer		79		9		—		88		8,446		8,534
Total	$	382	$	9	$	980	$	1,371	$	222,297	$	223,668

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

Financing Receivable Credit Quality Indicators [Table Text Block]

Based on the most recent analysis performed, the recorded investment by risk category of loans by class of loans was as follows:

	As of September 30, 2014
			Special						Not
	Pass		Mention		Substandard		Doubtful		Rated
Commercial	$	26,967	$	3,669	$	133	$	—	$	866
Commercial real estate:
Construction		3,207		—		57		—		—
Other		125,364		2,686		3,450		1,530		701
1-4 Family residential real estate:
Owner occupied		3,960		—		—		246		25,665
Non-owner occupied		13,954		515		588		542		215
Construction		377		—		—		—		442
Consumer		—		—		—		—		8,534
Total	$	173,829	$	6,870	$	4,228	$	2,318	$	36,423

	As of June 30, 2014
			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