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11. Deferred Compensation Agreements: Deferred Compensation Agreements Policy (Policies) | 12 Months Ended
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Jun. 30, 2013
Policies |
Deferred Compensation Agreements Policy | The Company’s Director Emeritus Plans (“Plans”) provides certain benefits to Emeritus Directors for providing current advisory services to the Company. The Plans are unfunded and are not qualified under the Internal Revenue Code. Plan benefits vary by participant and are payable to a designated beneficiary in the event of death. The Company records an expense based on the present value of expected future benefits. The Plans were revised during 2013 and 2011 to update participants and change future benefits. These revisions were approved by the Board of Directors. Plan expenses for the years ended June 30, 2013, 2012, and 2011 were $471, $553, and $2,369 respectively. Total accrued expenses related to these plans included in other liabilities were $10,996 and $11,700, respectively, as of June 30, 2013 and 2012. The Company has deferred compensation agreements with certain members of the Company’s Board of Directors. The future payments related to these agreements are to be funded with life insurance contracts which are payable to the Company in the event of the director’s death. For the years ended June 30, 2013, 2012, and 2011 deferred compensation expense including the net gain on the insurance contracts was ($18), ($82), and $43, respectively.

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