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FINANCING RECEIVABLES (Tables)

12 Months Ended

Jun. 30, 2017

Receivables [Abstract]

Institutional Loan Balances and Related Allowances for Credit Losses

The following table details the institutional loan balances along with the related allowances for credit losses as of June 30, 2017 and 2016 (in thousands).

		June 30,
		2017						2016
Gross Institutional Loans					$	59,489					$	69,825
Allowance for Credit Losses:
Balance at July 1		$	(20,800)					$	(20,630)
Charge-offs and Adjustments			17,949						7,388
Recoveries			(573)						(461)
Additional Provision			(8,647)						(7,097)
Balance at End of Period						(12,071)						(20,800)
Net Institutional Loans					$	47,418					$	49,025

Credit Risk Profiles of Institutional Student Loan Balances

The following tables detail the credit risk profiles of the institutional loan balances based on payment activity and analysis of past due institutional loans as of June 30, 2017 and 2016 (in thousands).

		June 30,
		2017			2016
Institutional Loans:
Performing		$	48,731		$	50,045
Nonperforming			10,758			19,780
Total Institutional Loans		$	59,489		$	69,825

Institutional Student Loans Past Due

		30-59 Days Past Due			60-89 Days Past Due			90-119 Days Past Due			Greater Than 120 Days Past Due			Total Past Due			Current			Total Institutional Loans
Institutional Loans:
June 30, 2017		$	7,538		$	2,234		$	651		$	10,758		$	21,181		$	38,308		$	59,489
June 30, 2016		$	8,038		$	1,512		$	924		$	19,780		$	30,254		$	39,571		$	69,825

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- Definition

Tabular disclosure of financing receivables (examples of financing receivables include loans, trade accounts receivable and notes receivable) and activity in the allowance for credit losses account.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 11B
-URI http://asc.fasb.org/extlink&oid=84173941&loc=SL6953423-111524

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- Definition

Tabular disclosure of financing receivables by credit quality indicator. The credit quality indicator is a statistic about the credit quality of financing receivables. Examples include, but not limited to, consumer credit risk scores, credit-rating-agency ratings, an entity's internal credit risk grades, loan-to-value ratios, collateral, collection experience and other internal metrics.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 55
-Paragraph 19
-URI http://asc.fasb.org/extlink&oid=82894031&loc=SL6953803-111525

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 29
-URI http://asc.fasb.org/extlink&oid=84173941&loc=SL6953659-111524

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- Definition

Tabular disclosure of financing receivables that are past due but not impaired, financing receivables that are 90 days past due and still accruing, and financing receivables on nonaccrual status.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 7
-URI http://asc.fasb.org/extlink&oid=84173941&loc=d3e5111-111524

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 7A
-URI http://asc.fasb.org/extlink&oid=84173941&loc=SL6953401-111524

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