Loans (Tables)

9 Months Ended

Mar. 31, 2015

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

Major classifications of loans were as follows:

	March 31, 2015		June 30, 2014
Commercial	$	33,576	$	33,809
Commercial real estate:
Construction		7,500		3,688
Other		137,837		131,518
1 – 4 Family residential real estate:
Owner occupied		29,188		31,044
Non-owner occupied		14,870		16,505
Construction		1,217		186
Consumer		7,431		8,604
Subtotal		231,619		225,354
Less: Net deferred loan fees		(412)		(388)
Allowance for loan losses		(2,425)		(2,405)
Net Loans	$	228,782	$	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 March 31, 2015:

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

Allowance for loan losses:
Beginning balance	$	311	$	1,493	$	288	$	360	$	2,452
Provision for loan losses		50		125		(2)		(83)		90
Loans charged-off		—		(128)		—		(7)		(135)
Recoveries		—		1		—		17		18
Total ending allowance balance	$	361	$	1,491	$	286	$	287	$	2,425

The following table presents the activity in the allowance for loan losses by portfolio segment for the nine months ending March 31, 2015:

					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		54		178		23		(41)		214
Loans charged-off		—		(128)		(33)		(75)		(236)
Recoveries		—		1		2		39		42
Total ending allowance balance	$	361	$	1,491	$	286	$	287	$	2,425

The following table presents the activity in the allowance for loan losses by portfolio segment for the three months ending March 31, 2014:

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

Allowance for loan losses:
Beginning balance	$	159	$	1,501	$	451	$	376	$	2,487
Provision for loan losses		100		(26)		(85)		11		—
Loans charged-off		—		(48)		(118)		(38)		(204)
Recoveries		—		3		31		20		54
Total ending allowance balance	$	259	$	1,430	$	279	$	369	$	2,337

The following table presents the activity in the allowance for loan losses by portfolio segment for the nine months ending March 31, 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		115		5		(194)		242		168
Loans charged-off		(17)		(49)		(179)		(191)		(436)
Recoveries		—		3		38		68		109
Total ending allowance balance	$	259	$	1,430	$	279	$	369	$	2,337

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 March 31, 2015. Included in the recorded investment in loans is $517 of accrued interest receivable net of deferred loan fees of $412.

					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	$	—	$	77	$	15	$	—	$	92
Collectively evaluated for impairment		361		1,414		271		287		2,333
Total ending allowance balance	$	361	$	1,491	$	286	$	287	$	2,425

Recorded investment in loans:
Loans individually evaluated for impairment	$	—	$	3,021	$	985	$	—	$	4,006
Loans collectively evaluated for impairment		33,644		142,264		44,380		7,430		227,718
Total ending loans balance	$	33,644	$	145,285	$	45,365	$	7,430	$	231,724

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 March 31, 2015 and for the nine months ended March 31, 2015:

	As of March 31, 2015						Nine Months ended March 31, 2015
	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	$	2,308	$	2,313	$	—	$	1,735	$	25	$	25
1-4 Family residential real estate:
Owner occupied		336		329		—		190		—		—
Non-owner occupied		71		71		—		49		1		1
With an allowance recorded:
Commercial real estate:
Other		708		708		77		763		27		27
1-4 Family residential real estate:
Owner occupied		123		124		4		125		6		6
Non-owner occupied		461		461		11		490		14		14
Total	$	4,007	$	4,006	$	92	$	3,352	$	73	$	73

	Average		Interest		Cash Basis
	Recorded		Income		Interest
	Investment		Recognized		Recognized
With no related allowance recorded:
Commercial real estate:
Other	$	2,355	$	25	$	25
1-4 Family residential real estate:
Owner occupied		330		—		—
Non-owner occupied		72		1		1
With an allowance recorded:
Commercial real estate:
Other		762		9		9
1-4 Family residential real estate:
Owner occupied		124		2		2
Non-owner occupied		462		4		4
Total	$	4,105	$	41	$	41

The following table presents information related to loans individually evaluated for impairment by class of loans as of June 30, 2014 and for the nine months ended March 31, 2014:

	As of June 30, 2014						Nine Months ended March 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	$	—	$	—	$	—	$	3	$	—	$	—
Commercial real estate:
Other		1,642		1,635		—		1,193		—		—
1-4 Family residential real estate:
Owner occupied		121		121		—		142		—		—
Non-owner occupied		472		472		—		94		2		2
With an allowance recorded:
Commercial		—		—		—		10		3		3
Commercial real estate:
Other		768		769		110		785		19		19
1-4 Family residential real estate:
Owner occupied		127		127		4		246		2		2
Non-owner occupied		78		78		4		652		12		12
Total	$	3,208	$	3,202	$	118	$	3,125	$	38	$	38

	Average		Interest		Cash Basis
	Recorded		Income		Interest
	Investment		Recognized		Recognized
With no related allowance recorded:
Commercial	$	1	$	—	$	—
Commercial real estate:
Other		1,562		—		—
1-4 Family residential real estate:
Owner occupied		180		—		—
Non-owner occupied		19		—		—
With an allowance recorded:
Commercial		—		—		—
Commercial real estate:
Other		780		9		9
1-4 Family residential real estate:
Owner occupied		178		2		2
Non-owner occupied		575		3		3
Total	$	3,295	$	14	$	14

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 March 31, 2015 and June 30, 2014:

	March 31, 2015				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		133		—		1,683		—
1 – 4 Family residential:
Owner occupied		495		—		276		—
Non-owner occupied		—		—		—		—
Consumer		—		20		—		—
Total	$	628	$	20	$	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 March 31, 2015 by class of loans:

	Days Past Due
	30 - 59 Days		60 - 89 Days		90 Days or Greater		Total Past Due		Loans Not Past Due		Total
Commercial	$	89	$	7	$	20	$	116	$	33,528	$	33,644
Commercial real estate:
Construction		—		—		—		—		7,469		7,469
Other		—		65		79		144		137,672		137,816
1-4 Family residential:
Owner occupied		238		—		432		670		28,605		29,275
Non-owner occupied		—		—		—		—		14,865		14,865
Construction		—		—		—		—		1,225		1,225
Consumer		—		—		—		—		7,430		7,430
Total	$	327	$	72	$	531	$	930	$	230,794	$	231,724

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 March 31, 2015
			Special						Not
	Pass		Mention		Substandard		Doubtful		Rated
Commercial	$	27,549	$	5,158	$	105	$	—	$	832
Commercial real estate:
Construction		7,419		—		50		—		—
Other		128,300		3,274		5,087		85		1,070
1-4 Family residential real estate:
Owner occupied		3,988		223		—		329		24,735
Non-owner occupied		13,044		491		1,104		—		226
Construction		—		—		—		—		1,225
Consumer		—		—		—		—		7,430
Total	$	180,300	$	9,146	$	6,346	$	414	$	35,518

	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