Loans, Notes, Trade and Other Receivables Disclosure [Text Block] | NOTE 3—LOANS Major classifications of loans were as follows as of June 30: 2017 2016 Commercial $ 46,380 $ 43,207 Commercial real estate: Construction 5,604 7,783 Other 158,225 153,097 1 – 4 Family residential real estate: Owner occupied 41,411 31,012 Non-owner occupied 14,415 14,471 Construction 1,988 1,256 Consumer 5,138 5,812 Subtotal 273,161 256,638 Less: Deferred loan fees and costs (294 ) (360 ) Allowance for loan losses (3,086 ) (3,566 ) Net loans $ 269,781 $ 252,712 The following table presents the activity in the allowance for loan losses by portfolio segment for the year ending June 30, 2017: 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 18 581 77 (80 ) 596 Loans charged-off (6 ) (1,061 ) (44 ) (37 ) (1,148 ) Recoveries 1 — 38 33 72 Total ending allowance balance $ 518 $ 2,038 $ 473 $ 57 $ 3,086 The following table presents the activity in the allowance for loan losses by portfolio segment for the year ending June 30, 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 189 862 414 33 1,498 Loans charged-off — (4 ) (311 ) (80 ) (395 ) Recoveries — — 10 21 31 Total ending allowance balance $ 505 $ 2,518 $ 402 $ 141 $ 3,566 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, 2017. $581 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 $ — $ 42 $ 2 $ — $ 44 Collectively evaluated for impairment 518 1,996 471 57 3,042 Total ending allowance balance $ 518 $ 2,038 $ 473 $ 57 $ 3,086 Recorded investment in loans: Loans individually evaluated for impairment $ 444 $ 1,587 $ 203 $ — $ 2,234 Loans collectively evaluated for impairment 45,993 162,176 57,901 5,144 271,214 Total ending loans balance $ 46,437 $ 163,763 $ 58,104 $ 5,144 $ 273,448 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. $549 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 loans individually evaluated for impairment by class of loans as of and for the year ended June 30, 2017: 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 $ 482 $ 444 $ — $ 207 $ 80 $ 80 Commercial real estate: Construction — — — 87 6 6 Other 1,928 1,039 — 951 105 105 1-4 Family residential real estate: Owner occupied 104 103 — 119 — — Non-owner occupied — — — 183 — — With an allowance recorded: Commercial real estate: Other 548 548 42 1,884 21 21 1-4 Family residential real estate: Owner occupied 99 100 2 120 6 6 Total $ 3,161 $ 2,234 $ 44 $ 3,551 $ 218 $ 218 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, 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 $ 1,033 $ 1,029 $ — $ 95 $ — $ — Commercial real estate: Construction 386 384 — 52 — — Other 2,121 2,106 — 2,344 — — 1-4 Family residential real estate: Owner occupied 175 174 — 357 2 2 Non-owner occupied 722 407 — 435 — — With an allowance recorded: Commercial real estate: Other 2,802 2,615 868 1,103 8 8 1-4 Family residential real estate: Owner occupied 177 177 6 149 — — Non-owner occupied — — — 115 — — Total $ 7,416 $ 6,892 $ 874 $ 4,650 $ 10 $ 10 The following table presents the recorded investment in non-accrual and loans past due over 90 June 30, 2017 2016: June 30, 2017 June 30, 2016 Loans Past Due Loans Past Due Over 90 Days Over 90 Days Still Still Non-accrual Accruing Non-accrual Accruing Commercial $ 368 $ — $ 1,009 $ — Commercial real estate: Construction — — 384 — Other 729 — 4,000 — 1 – 4 Family residential: Owner occupied 90 — 234 — Non-owner occupied — — 407 — Consumer — — — — Total $ 1,187 $ — $ 6,034 $ — Non-accrual loans and loans past due 90 The following table presents the aging of the recorded investment in past due loans as of June 30, 2017 Days Past Due 30 - 59 60 - 89 90 Days or Total Loans Not Days Days Greater Past Due Past Due Total Commercial $ — $ — $ 35 $ 35 $ 46,402 $ 46,437 Commercial real estate: Construction — — — — 5,596 5,596 Other — — 130 130 158,037 158,167 1-4 Family residential: Owner occupied 13 — 74 87 41,605 41,692 Non-owner occupied — — — — 14,416 14,416 Construction — — — — 1,996 1,996 Consumer 22 — — 22 5,122 5,144 Total $ 35 $ — $ 239 $ 274 $ 273,174 $ 273,448 The above table of past due loans includes the recorded investment in non-accrual loans of $239 90 $948 not The following table presents the aging of the recorded investment in past due loans as of June 30, 2016 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 90 $3,510 not Troubled Debt Restructurings: As of June 30, 2017, $1,740 $33 June 30, 2016, $3,529 $43 During the fiscal year ended June 30, 2017, June 30, 2017: Pre-Modification Post-Modification Number of Outstanding Recorded Outstanding Recorded Loans Investment Investment Commercial 2 $ 518 $ 518 Commercial real estate: Other 1 512 512 Total 3 $ 1,030 $ 1,030 The troubled debt restructurings described above did not twelve June 30, 2017. June 30, 2017, $175 no twelve During the fiscal year ended June 30, 2016, one one June 30, 2016: Pre-Modification Post-Modification Number of Outstanding Recorded Outstanding Recorded Loans Investment Investment Commercial 3 $ 1,058 $ 1,029 Commercial real estate: Other 3 1,294 1,487 Total 6 $ 2,352 $ 2,516 The troubled debt restructurings described above did not twelve June 30, 2016. June 30, 2016, $207 no twelve 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, and current economic trends, among other factors. 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. may Substandard. not Doubtful. Loans not not $100 As of June 30, 2017, Special Not Pass Mention Substandard Doubtful Rated Commercial $ 44,435 $ 907 $ 642 $ — $ 453 Commercial real estate: Construction 4,514 1,035 — 4 43 Other 150,460 5,110 1,566 470 561 1-4 Family residential real estate: Owner occupied 2,668 — 11 30 38,983 Non-owner occupied 13,633 210 261 187 125 Construction 1,223 — — — 773 Consumer 145 — — — 4,999 Total $ 217,078 $ 7,262 $ 2,480 $ 691 $ 45,937 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 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, 2017 Principal balance, July 1 $ 4,724 New loans 1,620 Effect of changes in composition of related parties 3,565 Repayments (422 ) Principal balance, June 30 $ 9,487 |