Loans, Notes, Trade and Other Receivables Disclosure [Text Block] | Note 3 – Loans Major classifications of loans were as follows: September 30, June 30, 2016 2016 Commercial $ 44,855 $ 43,156 Commercial real estate: Construction 7,170 7,755 Other 153,375 152,766 1 – 4 Family residential real estate: Owner occupied 32,150 31,091 Non-owner occupied 15,093 14,438 Construction 2,348 1,269 Consumer 5,496 5,803 Subtotal 260,487 256,278 Allowance for loan losses (3,684 ) (3,566 ) Net Loans $ 256,803 $ 252,712 Loans presented above are net of deferred loan fees and costs of $342 and $360 for September 30, 2016 and June 30, 2016, respectively. The following table presents the activity in the allowance for loan losses by portfolio segment for the three months ended September 30, 2016: 1-4 Family Commercial Residential Real Real Commercial Estate Estate Consumer Total Allowance for loan losses: Beginning balance $ 505 $ 2,518 $ 402 $ 141 $ 3,566 Provision for loan losses 5 125 27 (21 ) 136 Loans charged-off — — (21 ) (4 ) (25 ) Recoveries — — 3 4 7 Total ending allowance balance $ 510 $ 2,643 $ 411 $ 120 $ 3,684 The following table presents the activity in the allowance for loan losses by portfolio segment for the three months ended September 30, 2015: 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 71 70 (11 ) (38 ) 92 Loans charged-off — (3 ) — (18 ) (21 ) Recoveries — — — 11 11 Total ending allowance balance $ 387 $ 1,727 $ 278 $ 122 $ 2,514 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 September 30, 2016. Included in the recorded investment in loans is $578 of accrued interest receivable. 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 $ — $ 895 $ 6 $ — $ 901 Collectively evaluated for impairment 510 1,748 405 120 2,783 Total ending allowance balance $ 510 $ 2,643 $ 411 $ 120 $ 3,684 Recorded investment in loans: Loans individually evaluated for impairment $ — $ 2,612 $ 510 $ — $ 3,122 Loans collectively evaluated for impairment 44,953 158,277 49,206 5,507 257,943 Total ending loans balance $ 44,953 $ 160,889 $ 49,716 $ 5,507 $ 261,065 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, 2016. Included in the recorded investment in loans is $549 of accrued interest receivable net of deferred loans fees and cost of $360. 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 $ — $ 868 $ 6 $ — $ 874 Collectively evaluated for impairment 505 1,650 396 141 2,692 Total ending allowance balance $ 505 $ 2,518 $ 402 $ 141 $ 3,566 Recorded investment in loans: Loans individually evaluated for impairment $ 1,029 $ 5,105 $ 758 $ — $ 6,892 Loans collectively evaluated for impairment 42,219 155,734 46,166 5,816 249,935 Total ending loans balance $ 43,248 $ 160,839 $ 46,924 $ 5,816 $ 256,827 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 September 30, 2016 and for the three months ended September 30, 2016: As of September 30, 2016 Three Months ended September 30, 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 $ — $ — $ — $ 660 $ 80 $ 80 Commercial real estate: Construction 16 16 — 329 6 6 Other 62 62 — 1,555 105 105 1-4 Family residential real estate: Owner occupied 127 127 — 127 — — Non-owner occupied 207 206 — 208 — — With an allowance recorded: Commercial real estate: Other 2,728 2,534 895 2,449 8 8 1-4 Family residential real estate: Owner occupied 176 177 6 177 2 2 Total $ 3,316 $ 3,122 $ 901 $ 5,505 $ 201 $ 201 The following table presents information related to loans individually evaluated for impairment by class of loans as of June 30, 2016 and for the three months ended September 30, 2015: As of June 30, 2016 Three Months ended September 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 $ 1,033 $ 1,029 $ — $ — $ — $ — Commercial real estate: Construction 386 384 — 12 — — Other 2,121 2,106 — 2,059 — — 1-4 Family residential real estate: Owner occupied 175 174 — 267 — — Non-owner occupied 722 407 — 77 — — With an allowance recorded: Commercial real estate: Other 2,802 2,615 868 894 9 9 1-4 Family residential real estate: Owner occupied 177 177 6 122 2 2 Non-owner occupied — — — 458 4 4 Total $ 7,416 $ 6,892 $ 874 $ 3,889 $ 15 $ 15 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 September 30, 2016 and June 30, 2016: September 30, 2016 June 30, 2016 Loans Past Due Loans Past Due Over 90 Days Over 90 Days Still Still Non-accrual Accruing Non-accrual Accruing Commercial $ — $ — $ 1,009 $ — Commercial real estate: Construction 16 — 384 — Other 1,945 — 4,000 — 1 – 4 Family residential: Owner occupied 187 — 234 — Non-owner occupied 206 — 407 — Consumer — — — — Total $ 2,354 $ — $ 6,034 $ — 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. The following table presents the aging of the recorded investment in past due loans as of September 30, 2016 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 $ — $ — $ — $ — $ 44,953 $ 44,953 Commercial real estate: Construction — — — — 7,182 7,182 Other — — 1,578 1,578 152,129 153,707 1-4 Family residential: Owner occupied 11 — 187 198 32,035 32,233 Non-owner occupied — — — — 15,132 15,132 Construction — — — — 2,351 2,351 Consumer 5 9 — 14 5,493 5,507 Total $ 16 $ 9 $ 1,765 $ 1,790 $ 259,275 $ 261,065 The above table of past due loans includes the recorded investment in non-accrual loans of $1,765 in the 90 days or greater category and $589 in the loans not past due category. The following table presents the aging of the recorded investment in past due loans as of June 30, 2016 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 $ 123 $ — $ — $ 123 $ 43,125 $ 43,248 Commercial real estate: Construction — — — — 7,764 7,764 Other 59 — 2,110 2,169 150,906 153,075 1-4 Family residential: Owner occupied 15 — 218 233 30,947 31,180 Non-owner occupied — — 196 196 14,278 14,474 Construction — — — — 1,270 1,270 Consumer 7 — — 7 5,809 5,816 Total $ 204 $ — $ 2,524 $ 2,728 $ 254,099 $ 256,827 The above table of past due loans includes the recorded investment in non-accrual loans of $2,524 in the 90 days or greater category and $3,510 in the loans not past due category. Troubled Debt Restructurings: As of September 30, 2016, the recorded investment of loans classified as troubled debt restructurings was $768 with $38 of specific reserves allocated to these loans. As of September 30, 2016, the Corporation had not committed to lend any additional amounts to customers with outstanding loans that are classified as troubled debt restructurings. As of June 30, 2016, the recorded investment of loans classified as troubled debt restructurings was $3,529 with $43 of specific reserves allocated to these loans. As of June 30, 2016, the Corporation had committed to lend any additional $207 to customers with outstanding loans that were classified as troubled debt restructurings. During the three months ended September 30, 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 month periods ended September 30, 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 month periods ended September 30, 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 and non-homogeneous loans, such as commercial and commercial real estate loans. Management monitors the loans on an ongoing basis for any changes in the borrower’s ability to service their debt and affirm the risk ratings for the loans and leases in their respective portfolio on an annual basis. The Corporation uses the following definitions for risk ratings: 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. Based on the most recent analysis performed, the recorded investment by risk category of loans by class of loans was as follows: As of September 30, 2016 Special Not Pass Mention Substandard Doubtful Rated Commercial $ 37,910 $ 6,461 $ 74 $ — $ 508 Commercial real estate: Construction 7,118 — — 16 48 Other 147,315 2,377 1,827 1,945 243 1-4 Family residential real estate: Owner occupied 3,357 71 346 47 28,412 Non-owner occupied 14,111 182 272 206 361 Construction 760 — — — 1,591 Consumer 161 — 5 — 5,341 Total $ 210,732 $ 9,091 $ 2,524 $ 2,214 $ 36,504 As of June 30, 2016 Special Not Pass Mention Substandard Doubtful Rated Commercial $ 35,243 $ 6,190 $ 1,162 $ — $ 653 Commercial real estate: Construction 7,305 — 384 — 75 Other 144,101 2,482 4,026 2,150 316 1-4 Family residential real estate: Owner occupied 3,506 72 349 47 27,206 Non-owner occupied 12,999 406 486 196 387 Construction 235 — — — 1,035 Consumer 210 — 6 — 5,600 Total $ 203,599 $ 9,150 $ 6,413 $ 2,393 $ 35,272 |