Loans, Notes, Trade and Other Receivables Disclosure [Text Block] | Note 3 Loans March 31, June 30, 2016 2015 Commercial $ 43,115 $ 32,127 Commercial real estate: Construction 5,543 1,267 Other 145,062 143,375 1 4 Family residential real estate: Owner occupied 30,932 30,050 Non-owner occupied 14,675 14,518 Construction 660 234 Consumer 6,207 6,948 Subtotal 246,194 228,519 Allowance for loan losses (2,663) (2,432) Net Loans $ 243,531 $ 226,087 Loans presented above are net of net deferred loan fees of $361 and $392 for March 31, 2016 and June 30, 2015, respectively. The following table presents the activity in the allowance for loan losses by portfolio segment for the three months ending March 31, 2016: 1-4 Family Commercial Residential Real Real Commercial Estate Estate Consumer Total Allowance for loan losses: Beginning balance $ 397 $ 1,728 $ 307 $ 123 $ 2,555 Provision for loan losses 61 52 17 130 Loans charged-off (18) (7) (25) Recoveries 3 3 Total ending allowance balance $ 458 $ 1,780 $ 306 $ 119 $ 2,663 The following table presents the activity in the allowance for loan losses by portfolio segment for the nine months ending March 31, 2016: 1-4 Family Commercial Residential Real Real Commercial Estate Estate Consumer Total Allowance for loan losses: Beginning balance $ 316 $ 1,660 $ 289 $ 167 $ 2,432 Provision for loan losses 142 125 155 (8) 414 Loans charged-off (5) (138) (58) (201) Recoveries 18 18 Total ending allowance balance $ 458 $ 1,780 $ 306 $ 119 $ 2,663 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 $ 2,425 552 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 $ $ 164 $ 3 $ $ 167 Collectively evaluated for impairment 458 1,616 303 119 2,496 Total ending allowance balance $ 458 $ 1,780 $ 306 $ 119 $ 2,663 Recorded investment in loans: Loans individually evaluated for impairment $ $ 3,228 $ 1,041 $ $ 4,269 Loans collectively evaluated for impairment 43,225 147,674 45,356 6,222 242,477 Total ending loans balance $ 43,225 $ 150,902 $ 46,397 $ 6,222 $ 246,746 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 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 As of March 31, 2016 Nine Months ended March 31, 2016 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: Construction $ 20 $ 20 $ $ 18 $ $ Other 2,294 2,105 2,164 1-4 Family residential real estate: Owner occupied 409 382 280 1 1 Non-owner occupied 731 556 413 With an allowance recorded: Commercial real estate: Other 1,120 1,103 164 1,026 26 26 1-4 Family residential real estate: Owner occupied 103 103 3 156 5 5 Non-owner occupied 153 4 4 Total $ 4,677 $ 4,269 $ 167 $ 4,210 $ 36 $ 36 The following table presents information related to average recorded investment and interest income associated with loans individually evaluated for impairment by class of loans for the three months ended March 31, 2016: Average Interest Cash Basis Recorded Income Interest Investment Recognized Recognized With no related allowance recorded: Commercial real estate: Construction $ 20 $ $ Other 2,183 1-4 Family residential real estate: Owner occupied 294 1 1 Non-owner occupied 557 With an allowance recorded: Commercial real estate: Other 1,111 8 8 1-4 Family residential real estate: Owner occupied 159 1 1 Total $ 4,324 $ 10 $ 10 The following table presents information related to loans individually evaluated for impairment by class of loans as of June 30, 2015 and for the nine months ended March 31, 2015: As of June 30, 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 $ 2,432 $ 2,082 $ $ 1,735 $ 25 25 1-4 Family residential real estate: Owner occupied 58 35 190 Non-owner occupied 49 1 1 With an allowance recorded: Commercial real estate: Other 740 704 58 763 27 27 1-4 Family residential real estate: Owner occupied 122 123 4 125 6 6 Non-owner occupied 512 457 8 490 14 14 Total $ 3,864 $ 3,401 $ 70 $ 3,352 $ 73 $ 73 The following table presents information related to average recorded investment and interest income associated with loans individually evaluated for impairment by class of loans for the three months ended March 31, 2015: 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 March 31, 2016 June 30, 2015 Loans Past Due Loans Past Due Over 90 Days Over 90 Days Still Still Non-accrual Accruing Non-accrual Accruing Commercial real estate: Construction $ 20 $ $ $ Other 2,554 2,079 1 4 Family residential: Owner occupied 213 190 Non-owner occupied 556 Consumer 6 Total $ 3,343 $ 6 $ 2,269 $ Non-accrual loans and loans past due 90 days still on accrual include both smaller balance homogeneous loans that are collectively evaluated for impairment and individually classified impaired loans. Days Past Due 30 - 59 60 - 89 90 Days or Total Loans Not Days Days Greater Past Due Past Due Total Commercial $ 49 $ $ $ 49 $ 43,176 $ 43,225 Commercial real estate: Construction 5,555 5,555 Other 43 2,110 2,153 143,194 145,347 1-4 Family residential: Owner occupied 131 196 327 30,697 31,024 Non-owner occupied 336 336 14,377 14,713 Construction 660 660 Consumer 6 6 6,216 6,222 Total $ 223 $ $ 2,648 $ 2,871 $ 243,875 $ 246,746 The above table of past due loans includes the recorded investment in non-accrual loans $ 43 2,642 658 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 above table of past due loans includes the recorded investment in non-accrual loans of $ 169 2,100 Troubled Debt Restructurings: As of March 31, 2016, the recorded investment of loans classified as troubled debt restructurings was $ 1,156 78 1,335 70 During the three and nine months ended March 31, 2016 and 2015 there were no loan modifications completed that were classified as troubled debt restructurings. There were no charge offs from troubled debt restructurings that were completed during the three or nine month periods ended March 31, 2016 and 2015. There were no loans classified as troubled debt restructurings for which there was a payment default within 12 months following the modification during the three and nine month periods ending March 31, 2016 and 2015. A loan is considered to be in payment default once it is 90 days contractually past due under the modified terms. Credit Quality Indicators: The Corporation categorizes loans into risk categories based on relevant information about the ability of borrowers to service their debt such as: current financial information, historical payment experience, credit documentation, public information, current economic trends and other relevant information. The Corporation analyzes loans individually by classifying the loans as to credit risk. This analysis includes loans with a total outstanding loan relationship greater than $ 100 Special Mention. Substandard. Doubtful. Loans not meeting the criteria above that are analyzed individually as part of the above described process are considered to be pass rated loans. Loans listed as not rated are either less than $100 or are included in groups of homogeneous loans. These loans are evaluated based on delinquency status, which are disclosed in the previous table within this footnote. As of March 31, 2016 Special Not Pass Mention Substandard Doubtful Rated Commercial $ 37,730 $ 4,729 $ 96 $ $ 670 Commercial real estate: Construction 5,535 20 Other 136,581 3,365 2,673 2,110 618 1-4 Family residential real estate: Owner occupied 3,430 143 27,451 Non-owner occupied 13,397 422 498 336 60 Construction 350 310 Consumer 6,222 Total $ 197,023 $ 8,516 $ 3,287 $ 2,589 $ 35,331 As of June 30, 2015 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 |