DISCLOSURES ABOUT THE CREDIT QUALITY OF LOANS RECEIVABLE AND THE ALLOWANCE FOR LOAN LOSSES (Tables)

9 Months Ended

Mar. 31, 2016

Receivables [Abstract]

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

The following tables illustrate certain disclosures required by ASC 310-10-50-11B(c), (g) and (h), the changes to the allowance for loan losses, for the three and nine months ended March 31, 2016 (in thousands):

Allowance for Credit Losses and Recorded Investment in Loans Receivable

					One- to		Multi-
	One- to Four-				Four-family		family Non-
	Family Owner-				Non-owner		owner		Non-				Commercial
	Occupied				Occupied		Occupied		Residential				and
	Mortgage		Consumer		Mortgage		Mortgage		Real estate		Land		Agricultural		Total
Allowance for Credit Losses:
Balance, January 1, 2016:	$	1,310	$	418	$	115	$	333	$	2,501	$	13	$	106	$	4,796
Charge offs		(192)		(28)		—		—		(25)		—		—		(245)
Recoveries		16		135		1		1		264		—		—		417
Provision (credit)		260		(119)		1		(74)		(57)		(3)		44		52
Ending Balance:	$	1,394	$	406	$	117	$	260	$	2,683	$	10	$	150	$	5,020
Allowance for Credit Losses:
Balance, July 1, 2015:	$	1,352	$	517	$	130	$	474	$	2,586	$	16	$	49	$	5,124
Charge offs		(314)		(100)		—		—		(350)		—		—		(764)
Recoveries		38		182		28		1		266		—		4		519
Provision (credit)		318		(193)		(41)		(215)		181		(6)		97		141
Ending Balance:	$	1,394	$	406	$	117	$	260	$	2,683	$	10	$	150	$	5,020
Balance, Individually Evaluated	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—
Balance, Collectively Evaluated	$	1,394	$	406	$	117	$	260	$	2,683	$	10	$	150	$	5,020
Financing receivables:
Ending balance	$	134,626	$	34,367	$	13,944	$	15,664	$	64,468	$	2,075	$	10,607	$	275,751
Ending Balance: individually evaluated for impairment	$	2,658	$	455	$	647	$	—	$	2,051	$	148	$	—	$	5,959
Ending Balance: collectively evaluated for impairment	$	126,432	$	31,274	$	13,115	$	15,664	$	62,293	$	1,904	$	10,373	$	261,055
Ending Balance: loans acquired at fair value	$	5,536	$	2,638	$	182	$	—	$	124	$	23	$	234	$	8,737

For the year ended June 30, 2015 (in thousands):

Allowance for Credit Losses and Recorded Investment in Loans Receivable

	One- to Four-				One- to		Multi-
	Family				Four-family		family Non-
	Owner-				Non-owner		owner		Non-				Commercial
	Occupied				Occupied		Occupied		Residential				and
	Mortgage		Consumer		Mortgage		Mortgage		Real estate		Land		Agricultural		Total
Allowance for Credit Losses:
Beginning balance:	$	1,201	$	564	$	201	$	929	$	2,508	$	19	$	37	$	5,459
Charge offs		(47)		(153)		(3)		—		(466)		—		(9)		(678)
Recoveries		79		113		62		—		434		—		4		692
Provision (credit)		119		(7)		(130)		(455)		110		(3)		17		(349)
Ending Balance:	$	1,352	$	517	$	130	$	474	$	2,586	$	16	$	49	$	5,124
Balance, Individually Evaluated	$	—	$	—	$	—	$	—	$	120	$	—	$	—	$	120
Balance, Collectively Evaluated	$	1,352	$	517	$	130	$	474	$	2,466	$	16	$	49	$	5,004
Financing receivables:
Ending Balance	$	128,724	$	34,880	$	13,968	$	19,296	$	50,367	$	2,985	$	9,199	$	259,419
Ending Balance: individually  evaluated for impairment	$	3,159	$	458	$	659	$	724	$	5,928	$	151	$	—	$	11,079
Ending Balance: collectively evaluated for impairment	$	119,376	$	31,511	$	12,995	$	18,572	$	44,289	$	2,810	$	8,863	$	238,416
Ending Balance: loans acquired at fair value	$	6,189	$	2,911	$	314	$	—	$	150	$	24	$	336	$	9,924

Financing Receivable Credit Quality Indicators [Table Text Block]

The following tables illustrate certain disclosures required by ASC 310-10-50-29(b).

Credit Risk Profile by Internally Assigned Grade

At March 31, 2016

(in thousands)

	One- to
	Four-				One- to
	Family				Four-family		Multi-family
	Owner-				Non-owner		Non-owner		Non-				Commercial
	Occupied				Occupied		Occupied		Residential				and
	Mortgage		Consumer		Mortgage		Mortgage		Real estate		Land		Agricultural		Total
Grade:
Pass	$	128,702	$	32,883	$	8,030	$	13,599	$	52,649	$	892	$	9,828	$	246,583
Watch		2,900		859		4,845		2,065		7,585		145		779		19,178
Special mention		333		170		131		—		2,092		890		—		3,616
Substandard		2,691		455		938		—		2,142		148		—		6,374
Total:	$	134,626	$	34,367	$	13,944	$	15,664	$	64,468	$	2,075	$	10,607	$	275,751

Credit Risk Profile by Internally Assigned Grade

At June 30, 2015

(in thousands)

	One- to
	Four-				One- to
	Family				Four-family		Multi-family
	Owner-				Non-owner		Non-owner		Non-				Commercial
	Occupied				Occupied		Occupied		Residential				and
	Mortgage		Consumer		Mortgage		Mortgage		Real estate		Land		Agricultural		Total
Grade:
Pass	$	120,311	$	33,016	$	7,352	$	16,167	$	35,333	$	1,867	$	7,442	$	221,488
Watch		4,371		1,219		5,479		2,405		6,949		77		1,757		22,257
Special mention		805		187		142		—		2,062		890		—		4,086
Substandard		3,237		458		995		724		6,023		151		—		11,588
Total:	$	128,724	$	34,880	$	13,968	$	19,296	$	50,367	$	2,985	$	9,199	$	259,419

Past Due Financing Receivables [Table Text Block]

The following tables illustrate certain disclosures required by ASC 310-10-50-7A for gross loans.

Age Analysis of Past Due Loans Receivable

At March 31, 2016

(in thousands)

	30-59 days		60-89 days		Greater than		Total past		Total		Total loans
	past due		past due		90 days		due		current		receivable
One- to Four- Family Mortgage - Owner-Occupied	$	419	$	361	$	87	$	867	$	133,759	$	134,626
Consumer		67		20		75		162		34,205		34,367
One- to Four- Family Mortgage - Non-Owner Occupied		—		—		473		473		13,471		13,944
Multi-family Mortgage		—		—		—		—		15,664		15,664
Nonresidential Real Estate – commercial and office buildings		—		—		—		—		64,468		64,468
Land		—		—		135		135		1,940		2,075
Commercial and Agricultural		—		—		—		—		10,607		10,607
Total	$	486	$	381	$	770	$	1,637	$	274,114	$	275,751

Age Analysis of Past Due Loans Receivable

At June 30, 2015

(in thousands)

							Total
	30-59 days		60-89 days		Greater than		past		Total		Total loans
	past due		past due		90 days		due		current		receivable
One- to Four- Family Mortgage - Owner-Occupied	$	640	$	523	$	230	$	1,393	$	127,331	$	128,724
Consumer		238		187		72		497		34,383		34,880
One- to Four- Family Mortgage - Non-Owner-Occupied		188		37		483		708		13,260		13,968
Multi-family Mortgage		—		—		—		—		19,296		19,296
Nonresidential Real Estate – commercial and office buildings		—		—		—		—		50,367		50,367
Land		—		—		135		135		2,850		2,985
Commercial and Agricultural		3		—		—		3		9,196		9,199
Total	$	1,069	$	747	$	920	$	2,736	$	256,683	$	259,419

Impaired Financing Receivables [Table Text Block]

The following table illustrates certain disclosures required by ASC 310-10-50-15.

Impaired Loans

							For the three months				For the nine months
							ended March 31,				ended March 31,
							2016				2016
			Unpaid				Interest		Average		Interest		Average
	Recorded		principal		Specific		income		Recorded		income		Recorded
	investment		balance		allowance		recognized		investment		recognized		investment
With a related allowance recorded:
Mortgage One- to Four- Family - Owner-Occupied	$	-	$	-	$	-	$	-	$	-	$	-	$	-
Consumer		-		-		-		-		-		-		-
One- to Four- Family Non-Owner Occupied Mortgage		-		-		-		-		-		-		-
Multifamily Residential Real Estate Mortgage		-		-		-		-		-		-		-
Non-Residential Real Estate		-		-		-		-		-		34		661
Land		-		-		-		-		-		-		-
Commercial and Agricultural		-		-		-		-		-		-		-
Total	$	-	$	-	$	-	$	-	$	-	$	34	$	661

Impaired Loans

							For the three months				For the nine months
							ended March 31,				ended March 31,
							2016				2016
			Unpaid				Interest		Average		Interest		Average
	Recorded		principal		Specific		income		Recorded		income		Recorded
	investment		balance		allowance		recognized		investment		recognized		investment
With no related allowance recorded:
Mortgage One- to Four- Family - Owner-Occupied	$	2,658	$	3,131	$	-	$	19	$	2,751	$	46	$	2,886
Consumer		455		789		-		1		458		2		461
One- to Four- Family Non-Owner Occupied Mortgage		647		647		-		3		647		9		647
Multifamily Residential Real Estate Mortgage		-		920		-		-		360		20		481
Non-Residential Real Estate		2,051		3,249		-		7		3,024		32		3,293
Land		148		156		-		-		149		-		149
Commercial and Agricultural		-		7		-		-		-		-		-
Total	$	5,959	$	8,899	$	-	$	30	$	7,389	$	109	$	7,917

Impaired Loans

							For the three months ended March 31, 2016				For the nine months ended March 31, 2016
	Recorded investment		Unpaid principal balance		Specific allowance		Interest income recognized		Average Recorded investment		Interest income recognized		Average Recorded investment
Total:
Mortgage One- to Four- Family - Owner-Occupied	$	2,658	$	3,131	$	-	$	19	$	2,751	$	46	$	2,886
Consumer		455		789		-		1		458		2		461
One- to Four- Family Non-Owner Occupied Mortgage		647		647		-		3		647		9		647
Multifamily Residential Real Estate Mortgage		-		920		-		-		360		20		481
Non-Residential Real Estate		2,051		3,249		-		7		3,024		66		3,954
Land		148		156		-		-		149		-		149
Commercial and Agricultural		-		7		-		-		-		-		-
Total	$	5,959	$	8,899	$	-	$	30	$	7,389	$	143	$	8,578

Impaired Loans

							For the year ended June 30, 2015
	Recorded investment		Unpaid principal balance		Specific allowance		Interest income recognized		Average Recorded investment
With a related allowance recorded:
Mortgage One- to Four- Family - Owner-Occupied	$	-	$	-	$	-	$	-	$	-
Consumer		-		-		-		-		-
One- to Four- Family Non-Owner Occupied Mortgage		-		-		-		-		-
Multifamily Residential Real Estate Mortgage		-		-		-		-		-
Non-Residential Real Estate		1,983		1,983		(120)		69		1,983
Land		-		-		-		-		-
Commercial and Agricultural		-		-		-		-		-
Total	$	1,983	$	1,983	$	(120)	$	69	$	1,983

Impaired Loans

							For the year ended June 30, 2015
	Recorded investment		Unpaid principal balance		Specific allowance		Interest income recognized		Average recorded investment
	(in thousands)
With no related allowance recorded:
One- to Four- Family Mortgage - Owner-Occupied	$	3,159	$	3,640	$	—	$	43	$	3,489
Consumer		458		982		—		7		506
One- to Four- Family Mortgage - Non-Owner Occupied		659		659		—		—		546
Multi-family Mortgage		724		2,059		—		72		1,188
Nonresidential Real Estate – commercial and office buildings		3,945		7,351		—		53		4,684
Land		151		159		—		—		135
Commercial and Agricultural		—		11		—		—		—
Total	$	9,096	$	14,861	$	—	$	175	$	10,548

Impaired Loans

							For the year ended June 30, 2015
	Recorded investment		Unpaid principal balance		Specific allowance		Interest income recognized		Average recorded investment
	(in thousands)
Total:
One- to Four- Family Mortgage - Owner-Occupied	$	3,159	$	3,640	$	—	$	43	$	3,489
Consumer		458		982		—		7		506
One- to Four- Family Mortgage - Non-Owner Occupied		659		659		—		—		546
Multi-family Mortgage		724		2,059		—		72		1,188
Nonresidential Real Estate – commercial and office buildings		5,928		9,334		(120)		122		6,667
Land		151		159		—		—		135
Commercial and Agricultural		—		11		—		—		—
Total	$	11,079	$	16,844	$	(120)	$	244	$	12,531