LOANS (Tables)

12 Months Ended

Jun. 30, 2015

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

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

	2015		2014
Commercial	$	32,155	$	33,809
Commercial real estate:
Construction		1,295		3,688
Other		143,680		131,518
1 – 4 Family residential real estate:
Owner occupied		30,027		31,044
Non-owner occupied		14,555		16,505
Construction		234		186
Consumer		6,965		8,604
Subtotal		228,911		225,354
Less: Deferred loan fees and costs		(392)		(388)
Allowance for loan losses		(2,432)		(2,405)
Net loans	$	226,087	$	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 year ending June 30, 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		26		532		36		(164)		430
Loans charged-off		(17)		(313)		(43)		(78)		(451)
Recoveries		—		1		2		45		48
Total ending allowance balance	$	316	$	1,660	$	289	$	167	$	2,432

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

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, 2015. Included in the recorded investment in loans is $501 of accrued interest receivable net of deferred loans fees and costs of $392.

					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	$	—	$	58	$	12	$	—	$	70
Collectively evaluated for impairment		316		1,602		277		167		2,362

Total ending allowance balance	$	316	$	1,660	$	289	$	167	$	2,432

Recorded investment in loans:
Loans individually evaluated for impairment	$	—	$	2,786	$	615	$	—	$	3,401
Loans collectively evaluated for impairment		32,210		142,139		44,304		6,966		225,619

Total ending loans balance	$	32,210	$	144,925	$	44,919	$	6,966	$	229,020

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 and costs 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 loans individually evaluated for impairment by class of loans as of and for the year ended June 30, 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	$	2,432	$	2,082	$	—	$	1,844	$	145	$	145
1-4 Family residential real estate:
Owner occupied		58		35		—		187		34		34
Non-owner occupied		—		—		—		48		15		15
With an allowance recorded:
Commercial real estate:
Other		740		704		58		761		36		36
1-4 Family residential real estate:
Owner occupied		122		123		4		125		7		7
Non-owner occupied		512		457		8		483		19		19
Total	$	3,864	$	3,401	$	70	$	3,448	$	256	$	256

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

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, 2015 and 2014:

	June 30, 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		2,079		—		1,683		—
1 – 4 Family residential:
Owner occupied		190		—		276		—
Non-owner occupied		—		—		—		—
Consumer		—		—		—		—
Total	$	2,269	$	—	$	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 June 30, 2015 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	$	—	$	25	$	—	$	25	$	32,185	$	32,210
Commercial real estate:
Construction		—		—		—		—		1,270		1,270
Other		62		—		30		92		143,563		143,655
1-4 Family residential:
Owner occupied		268		68		139		475		29,654		30,129
Non-owner occupied		—		8		—		8		14,547		14,555
Construction		—		—		—		—		235		235
Consumer		17		—		—		17		6,949		6,966
Total	$	347	$	101	$	169	$	617	$	228,403	$	229,020

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]

As of June 30, 2015, 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	$	27,359	$	4,030	$	96	$	—	$	725
Commercial real estate:
Construction		1,224		—		46		—		—
Other		133,452		4,473		2,876		2,032		822
1-4 Family residential real estate:
Owner occupied		4,029		—		—		35		26,065
Non-owner occupied		12,602		475		1,025		—		453
Construction		235		—		—		—		—
Consumer		—		—		—		—		6,966
Total	$	178,901	$	8,978	$	4,043	$	2,067	$	35,031

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

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, 2015 of related party loans were as follows:

Principal balance, July 1	$	3,092
New loans		1,372
Reclassification		191
Repayments		(135)
Principal balance, June 30	$	4,520