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12. Employee Stock Ownership Plan | 12 Months Ended
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Jun. 30, 2013
Notes |
12. Employee Stock Ownership Plan | 12. Employee Stock Ownership Plan In connection with the Conversion, the Bank established the ESOP for the benefit of all of its eligible employees. Shares released are allocated to each eligible participant based on the ratio of each participant’s compensation, as defined in the ESOP, to the total compensation of all eligible plan participants. Forfeited shares shall be reallocated among other participants in the Plan. At the discretion of the Bank, cash dividends, when paid on allocated shares, will be distributed to participants’ accounts, paid in cash to the participants, or used to repay the principal and interest on the ESOP loan used to acquire Company stock on which dividends were paid. Cash dividends on unallocated shares will be used to repay the outstanding debt of the ESOP. Compensation expense related to the ESOP for the fiscal year ended June 30, 2013 was $749. Shares held by the ESOP include the following:
| June 30,
| 2013
Unallocated ESOP shares |  | 1,005,100
ESOP shares committed to be released |  | 52,900
Total ESOP shares |  | 1,058,000
Fair value of unallocated ESOP shares | $ | 17,046

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