Loans, Notes, Trade and Other Receivables Disclosure [Text Block] | Note 4 – Loans Major classifications of loans were as follows: March 31, 2020 June 30, 2019 Commercial $ 85,848 $ 80,453 Commercial real estate: Construction 16,673 16,120 Other 229,329 195,269 1 – 4 Family residential real estate: Owner occupied 87,631 55,941 Non-owner occupied 19,391 14,517 Construction 7,417 1,931 Consumer 21,563 5,150 Subtotal 467,852 369,381 Net Deferred loan fees and costs (48 ) (206 ) Allowance for loan losses (4,468 ) (3,788 ) Net Loans $ 463,336 $ 365,387 The following table presents the activity in the allowance for loan losses by portfolio segment for the three March 31, 2020: 1-4 Family Commercial Residential Real Real Commercial Estate Estate Consumer Total Allowance for loan losses: Beginning balance $ 766 $ 2,652 $ 615 $ 62 $ 4,095 Provision for loan losses 25 203 116 101 445 Loans charged-off — — — (91 ) (91 ) Recoveries — 1 1 17 19 Total ending allowance balance $ 791 $ 2,856 $ 732 $ 89 $ 4,468 The following table presents the activity in the allowance for loan losses by portfolio segment for the nine March 31, 2020: 1-4 Family Commercial Residential Real Real Commercial Estate Estate Consumer Total Allowance for loan losses: Beginning balance $ 660 $ 2,575 $ 494 $ 59 $ 3,788 Provision for loan losses 131 278 236 115 760 Loans charged-off — — — (114 ) (114 ) Recoveries — 3 2 29 34 Total ending allowance balance $ 791 $ 2,856 $ 732 $ 89 $ 4,468 The following table presents the activity in the allowance for loan losses by portfolio segment for the three March 31, 2019: 1-4 Family Commercial Residential Real Real Commercial Estate Estate Consumer Total Allowance for loan losses: Beginning balance $ 622 $ 2,397 $ 496 $ 54 $ 3,569 Provision for loan losses — 102 5 (2 ) 105 Loans charged-off — (25 ) — (9 ) (34 ) Recoveries — 7 2 7 16 Total ending allowance balance $ 622 $ 2,481 $ 503 $ 50 $ 3,656 The following table presents the activity in the allowance for loan losses by portfolio segment for the nine March 31, 2019: 1-4 Family Commercial Residential Real Real Commercial Estate Estate Consumer Total Allowance for loan losses: Beginning balance $ 586 $ 2,277 $ 499 $ 60 $ 3,422 Provision for loan losses 36 (591 ) (2 ) 2 (555 ) Loans charged-off — (80 ) — (30 ) (110 ) Recoveries — 875 6 18 899 Total ending allowance balance $ 622 $ 2,481 $ 503 $ 50 $ 3,656 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 March 31, 2020. $1,045 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 $ 1 $ 8 $ — $ — $ 9 Acquired loans collectively evaluated for impairment — 13 37 — 50 Originated loans collectively evaluated for impairment 790 2,835 695 89 4,409 Total ending allowance balance $ 791 $ 2,856 $ 732 $ 89 $ 4,468 Recorded investment in loans: Loans individually evaluated for impairment $ 177 $ 1,063 $ 284 $ — $ 1,524 Acquired loans collectively evaluated for impairment 1,527 9,462 27,562 13,519 52,070 Originated loans collectively evaluated for impairment 84,275 235,513 87,363 8,104 415,255 Total ending loans balance $ 85,979 $ 246,038 $ 115,209 $ 21,623 $ 468,849 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, 2019. $891 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 $ 2 $ 7 $ — $ — $ 9 Collectively evaluated for impairment 658 2,568 494 59 3,779 Total ending allowance balance $ 660 $ 2,575 $ 494 $ 59 $ 3,788 Recorded investment in loans: Loans individually evaluated for impairment $ 174 $ 658 $ 357 $ — $ 1,189 Loans collectively evaluated for impairment 80,413 210,709 72,591 5,164 368,877 Total ending loans balance $ 80,587 $ 211,367 $ 72,948 $ 5,164 $ 370,066 The following table presents information related to unpaid principal balance, recorded investment and interest income associated with loans individually evaluated for impairment by class of loans as of March 31, 2020 nine March 31, 2020: As of March 31, 2020 Nine Months ended March 31, 2020 Unpaid Allowance for Loan Average Interest Cash Basis Principal Recorded Losses Recorded Income Interest Balance Investment Allocated Investment Recognized Recognized With no related allowance recorded: Commercial $ 21 $ 21 $ — $ 5 $ — $ — Commercial real estate: Other 933 846 — 415 88 88 1-4 Family residential real estate: Owner occupied 79 42 — 27 7 7 Non-owner occupied 288 242 — 251 — — With an allowance recorded: Commercial 155 156 1 164 7 7 Commercial real estate: Other 214 217 8 218 10 10 Total $ 1,690 $ 1,524 $ 9 $ 1,080 $ 112 $ 112 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 March 31, 2020: Average Interest Cash Basis Recorded Income Interest Investment Recognized Recognized With no related allowance recorded: Commercial $ 14 $ — $ — Commercial real estate: Other 641 1 1 1-4 Family residential real estate: Owner occupied 31 — — Non-owner occupied 244 — — With an allowance recorded: Commercial 158 2 2 Commercial real estate: Other 216 4 4 Total $ 1,304 $ 7 $ 7 The following table presents information related to unpaid principal balance, recorded investment and interest income associated with loans individually evaluated for impairment by class of loans as of June 30, 2019 nine March 31, 2019: As of June 30, 2019 Nine Months ended March 31, 2019 Unpaid Allowance for Loan Average Interest Cash Basis Principal Recorded Losses Recorded Income Interest Balance Investment Allocated Investment Recognized Recognized With no related allowance recorded: Commercial $ — $ — $ — $ 100 $ 5 $ 5 Commercial real estate: Other 580 436 — 1,176 28 28 1-4 Family residential real estate: Owner occupied 124 93 — 98 — — Non-owner occupied 297 264 — 283 — — With an allowance recorded: Commercial real estate: Other 221 222 7 227 10 10 Commercial 173 174 2 — — — Total $ 1,395 $ 1,189 $ 9 $ 1,884 $ 43 $ 43 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 March 31, 2019: Average Interest Cash Basis Recorded Income Interest Investment Recognized Recognized With no related allowance recorded: Commercial $ 116 $ 2 $ 2 Commercial real estate: Other 1,019 9 9 1-4 Family residential real estate: Owner occupied 96 — — Non-owner occupied 275 — — With an allowance recorded: Commercial real estate: Other 224 3 3 Total $ 1,730 $ 14 $ 14 The following table presents the recorded investment in non-accrual and loans past due over 90 March 31, 2020 June 30, 2019: March 31, 2020 June 30, 2019 Loans Past Due Loans Past Due Over 90 Days Over 90 Days Still Still Non-accrual Accruing Non-accrual Accruing Commercial $ 22 $ — $ — $ — Commercial real estate: Other 797 — 436 — 1 – 4 Family residential: Owner occupied 36 — 85 — Non-owner occupied 242 — 264 — Consumer — 13 — — Total $ 1,097 $ 13 $ 785 $ — Non-accrual loans and loans past due 90 The following table presents the aging of the recorded investment in past due loans as of March 31, 2020 Days Past Due 30 - 59 60 - 89 90 Days or Total Loans Not Days Days Greater Past Due Past Due Total Commercial $ — $ 21 $ — $ 21 $ 85,958 $ 85,979 Commercial real estate: Construction — — — — 16,656 16,656 Other 1,126 4 628 1,758 227,624 229,382 1-4 Family residential: Owner occupied 722 15 35 772 87,538 88,310 Non-owner occupied — — — — 19,402 19,402 Construction — — — — 7,497 7,497 Consumer 248 62 13 323 21,300 21,623 Total $ 2,096 $ 102 $ 676 $ 2,874 $ 465,975 $ 468,849 The above table of past due loans includes the recorded investment in non-accrual loans of $27 60 89 $663 90 $407 not The following table presents the aging of the recorded investment in past due loans as of June 30, 2019 Days Past Due 30 - 59 60 - 89 90 Days or Total Loans Not Days Days Greater Past Due Past Due Total Commercial $ — $ — $ — $ — $ 80,587 $ 80,587 Commercial real estate: Construction — — — — 16,075 16,075 Other 199 — — 199 195,093 195,292 1-4 Family residential: Owner occupied 40 — 80 120 56,347 56,467 Non-owner occupied — — — — 14,518 14,518 Construction — — — — 1,963 1,963 Consumer 1 — — 1 5,163 5,164 Total $ 240 $ — $ 80 $ 320 $ 369,746 $ 370,066 The above table of past due loans includes the recorded investment in non-accrual loans of $198 30 59 $80 90 $507 not Troubled Debt Restructurings (TDR) : The Corporation has certain loans that have been modified in order to maximize collection of loan balances that are classified as TDRs. A modified loan is usually classified as a TDR if, for economic reasons, management grants a concession to the original terms and conditions of the loan to a borrower who is experiencing financial difficulties that it would not 19, March 22, 2020 not March 22, 2020, 90 90 19 not March 31, 2020, 32 $16,116, five $307 16 $252 90 19 not As of March 31, 2020 June 30, 2019, $673 $725, March 31, 2020, not June 30, 2019, $9 March 31, 2020 June 30, 2019, $9 During the three nine March 31, 2020, no no three nine March 31, 2020. During the three March 31, 2019, one March 31, 2019: Pre-Modification Post-Modification Number of Outstanding Recorded Outstanding Recorded Loans Investment Investment Commercial real estate: Other 1 $ 161 $ 59 Total 1 $ 161 $ 59 The troubled debt restructuring described above increased the allowance for loan losses and resulted in a charge-off of $80 March 31, 2019. There were no 12 three nine March 31, 2020 2019. 90 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. may Substandard. not Doubtful. Loans not not $100 1 4 not As of March 31, 2020 Special Not Pass Mention Substandard Doubtful Rated Commercial $ 81,123 $ 186 $ 4,348 $ 21 $ 301 Commercial real estate: Construction 16,656 — — — — Other 219,075 2,573 5,205 797 1,732 1-4 Family residential real estate: Owner occupied 1,971 — 334 2 86,003 Non-owner occupied 18,444 190 229 242 297 Construction 1,683 — — — 5,814 Consumer 76 — — — 21,547 Total $ 339,028 $ 2,949 $ 10,116 $ 1,062 $ 115,694 As of June 30, 2019, As of June 30, 2019 Special Not Pass Mention Substandard Doubtful Rated Commercial $ 74,393 $ 4,942 $ 1,012 $ — $ 240 Commercial real estate: Construction 16,075 — — — — Other 179,952 8,071 5,337 436 1,496 1-4 Family residential real estate: Owner occupied 2,245 — 24 5 54,193 Non-owner occupied 13,413 205 318 263 319 Construction — — — — 1,963 Consumer 32 — — — 5,132 Total $ 286,110 $ 13,218 $ 6,691 $ 704 $ 63,343 |