Loans, Notes, Trade and Other Receivables Disclosure [Text Block] | Note 4 – Loans Major classifications of loans were as follows: March 31, 2021 June 30, 2020 Commercial $ 131,079 $ 158,667 Commercial real estate: Construction 4,030 16,235 Other 258,421 229,029 1 – 4 Family residential real estate: Owner occupied 108,288 90,494 Non-owner occupied 19,528 19,370 Construction 7,771 9,344 Consumer 26,002 21,334 Subtotal 555,119 544,473 Net deferred loan fees and costs (1,982 ) (1,612 ) Allowance for loan losses (6,076 ) (5,678 ) Net Loans $ 547,061 $ 537,183 The commercial loan category in the above table includes PPP loans of $65,492 March 31, 2021 $66,606 June 30, 2020 $7,121 March 31, 2021 $32,869 June 30, 2020. The following table presents the activity in the allowance for loan losses by portfolio segment for the three March 31, 2021: 1-4 Family Commercial Residential Real Real Commercial Estate Estate Consumer Total Allowance for loan losses: Beginning balance $ 858 $ 3,817 $ 1,028 $ 209 $ 5,912 Provision for loan losses 79 (109 ) 166 49 185 Loans charged-off — — (4 ) (39 ) (43 ) Recoveries — 1 1 20 22 Total ending allowance balance $ 937 $ 3,709 $ 1,191 $ 239 $ 6,076 The following table presents the activity in the allowance for loan losses by portfolio segment for the nine March 31, 2021: 1-4 Family Commercial Residential Real Real Commercial Estate Estate Consumer Total Allowance for loan losses: Beginning balance $ 947 $ 3,623 $ 989 $ 119 $ 5,678 Provision for loan losses 12 83 205 145 445 Loans charged-off (22 ) — (4 ) (95 ) (121 ) Recoveries — 3 1 70 74 Total ending allowance balance $ 937 $ 3,709 $ 1,191 $ 239 $ 6,076 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 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, 2021. $1,289 1-4 Family Commercial Residential Real Real Commercial Estate Estate Consumer Total Ending allowance for loan losses balance attributable to loans: Individually evaluated for impairment $ 1 $ — $ 4 $ — $ 5 Acquired loans collectively evaluated for impairment — 99 79 — 178 Originated loans collectively evaluated for impairment 936 3,610 1,108 239 5,893 Total ending allowance balance $ 937 $ 3,709 $ 1,191 $ 239 $ 6,076 Recorded investment in loans: Loans individually evaluated for impairment $ 446 $ 936 $ 692 $ — $ 2,074 Acquired loans collectively evaluated for impairment 907 7,766 22,067 7,671 38,411 Originated loans collectively evaluated for impairment 128,064 253,673 113,849 18,355 513,941 Total ending loans balance $ 129,417 $ 262,375 $ 136,608 $ 26,026 $ 554,426 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, 2020. $1,936 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 $ 28 $ 6 $ — $ — $ 34 Acquired loans collectively evaluated for impairment — 103 94 — 197 Originated loans collectively evaluated for impairment 919 3,514 895 119 5,447 Total ending allowance balance $ 947 $ 3,623 $ 989 $ 119 $ 5,678 Recorded investment in loans: Loans individually evaluated for impairment $ 179 $ 1,045 $ 699 $ — $ 1,923 Acquired loans collectively evaluated for impairment 1,095 8,072 27,252 12,550 48,969 Originated loans collectively evaluated for impairment 156,054 236,840 92,168 8,843 493,905 Total ending loans balance $ 157,328 $ 245,957 $ 120,119 $ 21,393 $ 544,797 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, 2021 nine March 31, 2021: As of March 31, 2021 Nine Months ended March 31, 2021 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 $ 422 $ 306 $ — $ 77 $ — $ — Commercial real estate: Other 1,073 936 — 893 6 6 1-4 Family residential real estate: Owner occupied 498 456 — 577 11 11 Non-owner occupied 270 209 — 220 — — With an allowance recorded: Commercial 139 140 1 154 6 6 Commercial real estate: Other — — — 160 7 7 1-4 Family residential real estate: Owner occupied 29 27 4 13 — — Total $ 2,431 $ 2,074 $ 5 $ 2,094 $ 30 $ 30 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, 2021: Average Interest Cash Basis Recorded Income Interest Investment Recognized Recognized With no related allowance recorded: Commercial $ 308 $ — $ — Commercial real estate: Other 941 2 2 1-4 Family residential real estate: Owner occupied 473 — — Non-owner occupied 211 — — With an allowance recorded: Commercial 142 2 2 Commercial real estate: Other 68 1 1 1-4 Family residential real estate: Owner occupied 29 — — Total $ 2,172 $ 5 $ 5 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, 2020 nine March 31, 2020: As of June 30, 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 $ — $ — $ — $ 5 — — Commercial real estate: Other 922 836 — 415 88 88 1-4 Family residential real estate: Owner occupied 604 463 — 27 7 7 Non-owner occupied 284 236 — 251 — — With an allowance recorded: Commercial 176 179 28 164 7 7 Commercial real estate: Other 209 209 6 218 10 10 Total $ 2,195 $ 1,923 $ 34 $ 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 the recorded investment in non-accrual and loans past due over 90 March 31, 2021 June 30, 2020: March 31, 2021 June 30, 2020 Loans Past Due Loans Past Due Over 90 Days Over 90 Days Still Still Non-accrual Accruing Non-accrual Accruing Commercial $ 306 $ — $ 21 $ — Commercial real estate: Other 888 — 785 — 1 – 4 Family residential: Owner occupied 480 — 143 29 Non-owner occupied 209 — 236 — Consumer — — — 12 Total $ 1,883 $ — $ 1,185 $ 41 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, 2021 Days Past Due 30 - 59 60 - 89 90 Days or Total Loans Not Days Days Greater Past Due Past Due Total Commercial $ — $ — $ — $ — $ 129,417 $ 129,417 Commercial real estate: Construction — — — — 3,982 3,982 Other — — 629 629 257,764 258,393 1-4 Family residential: Owner occupied 28 — 238 266 108,956 109,222 Non-owner occupied — — — — 19,529 19,529 Construction — — — — 7,857 7,857 Consumer 43 36 — 79 25,947 26,026 Total $ 71 $ 36 $ 867 $ 974 $ 553,452 $ 554,426 The above table of past due loans includes the recorded investment in non-accrual loans of $867 90 $1,016 not The following table presents the aging of the recorded investment in past due loans as of June 30, 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 $ 157,307 $ 157,328 Commercial real estate: Construction — — — — 16,241 16,241 Other — 2 628 630 229,086 229,716 1-4 Family residential: Owner occupied — — 172 172 91,102 91,274 Non-owner occupied — — — — 19,410 19,410 Construction — — — — 9,435 9,435 Consumer 127 49 12 188 21,205 21,393 Total $ 127 $ 51 $ 833 $ 1,011 $ 543,786 $ 544,797 The above table of past due loans includes the recorded investment in non-accrual loans of $2 60 89 $792 90 $391 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 90 19 not March 31, 2021, 7 $89 As of March 31, 2021 June 30, 2020, $706 $974, March 31, 2021 June 30, 2020, not March 31, 2021 June 30, 2020, $1 $12, During the three nine March 31, 2021 2020, no no three nine March 31, 2021 2020. There were no 12 three nine March 31, 2021 2020. 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, 2021 Special Not Pass Mention Substandard Doubtful Rated Commercial $ 128,281 $ 295 $ 292 $ 306 $ 243 Commercial real estate: Construction 3,982 — — — — Other 247,040 4,739 4,789 888 937 1-4 Family residential real estate: Owner occupied 1,461 — 17 480 107,264 Non-owner occupied 18,673 167 203 209 277 Construction 1,752 — — — 6,105 Consumer 791 — — — 25,235 Total $ 401,980 $ 5,201 $ 5,301 $ 1,883 $ 140,061 As of June 30, 2020, As of June 30, 2020 Special Not Pass Mention Substandard Doubtful Rated Commercial $ 152,911 $ 143 $ 3,979 $ 21 $ 274 Commercial real estate: Construction 16,241 — — — — Other 220,311 1,469 5,378 785 1,773 1-4 Family residential real estate: Owner occupied 2,419 — 334 — 88,521 Non-owner occupied 18,435 186 223 236 330 Construction 3,234 — — — 6,201 Consumer 153 — — — 21,240 Total $ 413,704 $ 1,798 $ 9,914 $ 1,042 $ 118,339 |