Loans (Tables)

6 Months Ended

Dec. 31, 2014

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

Major classifications of loans were as follows:

	December 31,		June 30,
	2014		2014
Commercial	$	32,079	$	33,809
Commercial real estate:
Construction		6,868		3,688
Other		135,176		131,518
1 – 4 Family residential real estate:
Owner occupied		29,779		31,044
Non-owner occupied		15,541		16,505
Construction		814		186
Consumer		8,224		8,604
Subtotal		228,481		225,354
Less: Net deferred loan fees		(407)		(388)
Allowance for loan losses		(2,452)		(2,405)
Net Loans	$	225,622	$	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 December 31, 2014:

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

Allowance for loan losses:
Beginning balance	$	300	$	1,455	$	289	$	375	$	2,419
Provision for loan losses		11		38		(2)		10		57
Loans charged-off		—		—		—		(35)		(35)
Recoveries		—		—		1		10		11
Total ending allowance balance	$	311	$	1,493	$	288	$	360	$	2,452

The following table presents the activity in the allowance for loan losses by portfolio segment for the six months ending December 31, 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		4		53		25		42		124
Loans charged-off		—		—		(33)		(68)		(101)
Recoveries		—		—		2		22		24
Total ending allowance balance	$	311	$	1,493	$	288	$	360	$	2,452

The following table presents the activity in the allowance for loan losses by portfolio segment for the three months ending December 31, 2013:

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

Allowance for loan losses:
Beginning balance	$	150	$	1,499	$	500	$	337	$	2,486
Provision for loan losses		26		3		(49)		55		35
Loans charged-off		(17)		(1)		—		(54)		(72)
Recoveries		—		—		—		38		38
Total ending allowance balance	$	159	$	1,501	$	451	$	376	$	2,487

The following table presents the activity in the allowance for loan losses by portfolio segment for the six months ending December 31, 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		15		31		(109)		231		168
Loans charged-off		(17)		(1)		(61)		(153)		(232)
Recoveries		—		—		7		48		55
Total ending allowance balance	$	159	$	1,501	$	451	$	376	$	2,487

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 December 31, 2014. Included in the recorded investment in loans is $506 of accrued interest receivable net of deferred loan fees of $407.

					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	$	—	$	106	$	18	$	—	$	124
Collectively evaluated for impairment		311		1,387		270		360		2,328
Total ending allowance balance	$	311	$	1,493	$	288	$	360	$	2,452

Recorded investment in loans:
Loans individually evaluated for impairment	$	—	$	3,736	$	781	$	—	$	4,517
Loans collectively evaluated for impairment		32,134		138,245		45,442		8,242		224,063
Total ending loans balance	$	32,134	$	141,981	$	46,223	$	8,242	$	228,580

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 December 31, 2014 and for the six months ended December 31, 2014:

	As of December 31, 2014						Six Months ended December 31, 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	$	2,973	$	2,973	$	—	$	1,426	$	—	$	—
1-4 Family residential real estate:
Owner occupied		119		119		—		120		—		—
Non-owner occupied		74		74		—		37		—		—
With an allowance recorded:
Commercial real estate:
Other		762		762		106		763		18		18
1-4 Family residential real estate:
Owner occupied		125		125		4		126		4		4
Non-owner occupied		464		463		14		505		10		10
Total	$	4,517	$	4,516	$	124	$	2,977	$	32	$	32

	Average		Interest		Cash Basis
	Recorded		Income		Interest
	Investment		Recognized		Recognized
With no related allowance recorded:
Commercial real estate:
Other	$	1,502	$	—	$	—
1-4 Family residential real estate:
Owner occupied		120		—		—
Non-owner occupied		74		—		—
With an allowance recorded:
Commercial real estate:
Other		760		9		9
1-4 Family residential real estate:
Owner occupied		125		2		2
Non-owner occupied		465		5		5
Total	$	3,046	$	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 six months ended December 31, 2013:

	As of June 30, 2014						Six Months ended December 31, 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	$	—	$	—	$	—	$	3	$	—	$	—
Commercial real estate:
Other		1,642		1,635		—		1,009		—		—
1-4 Family residential real estate:
Owner occupied		121		121		—		124		—		—
Non-owner occupied		472		472		—		132		2		2
With an allowance recorded:
Commercial		—		—		—		15		3		3
Commercial real estate:
Other		768		769		110		787		10		10
1-4 Family residential real estate:
Owner occupied		127		127		4		280		—		—
Non-owner occupied		78		78		4		690		9		9
Total	$	3,208	$	3,202	$	118	$	3,040	$	24	$	24

	Average		Interest		Cash Basis
	Recorded		Income		Interest
	Investment		Recognized		Recognized
With no related allowance recorded:
Commercial	$	3	$	—	$	—
Commercial real estate:
Other		1,480		—		—
1-4 Family residential real estate:
Owner occupied		123		—		—
Non-owner occupied		121		1		1
With an allowance recorded:
Commercial		—		—
Commercial real estate:
Other		784		5		5
1-4 Family residential real estate:
Owner occupied		279		—		—
Non-owner occupied		541		3		3
Total	$	3,331	$	9	$	9

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 December 31, 2014 and June 30, 2014:

	December 31, 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		811		—		1,683		—
1 – 4 Family residential:
Owner occupied		289		—		276		—
Non-owner occupied		—		—		—		—
Consumer		—		—		—		—
Total	$	1,100	$	—	$	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 December 31, 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	$	—	$	—	$	—	$	—	$	32,134	$	32,134
Commercial real estate:
Construction		—		—		—		—		6,844		6,844
Other		—		—		756		756		134,381		135,137
1-4 Family residential:
Owner occupied		72		69		223		364		29,504		29,868
Non-owner occupied		—		—		—		—		15,535		15,535
Construction		—		—		—		—		820		820
Consumer		58		43		—		101		8,141		8,242
Total	$	130	$	112	$	979	$	1,221	$	227,359	$	228,580

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 December 31, 2014
			Special						Not
	Pass		Mention		Substandard		Doubtful		Rated
Commercial	$	27,297	$	3,830	$	126	$	—	$	881
Commercial real estate:
Construction		6,791		—		53		—		—
Other		124,291		2,636		5,614		1,526		1,070
1-4 Family residential real estate:
Owner occupied		4,315		—		—		244		25,309
Non-owner occupied		13,682		500		582		537		234
Construction		716		—		—		—		104
Consumer		—		—		—		—		8,242
Total	$	177,092	$	6,966	$	6,375	$	2,307	$	35,840

	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