XML 19 R76.htm IDEA: XBRL DOCUMENT
v2.4.0.8

Note 3: Loans and Allowance For Loan Losses: Schedule of Valuation Allowance for Impairment of Recognized Servicing Assets (Details) (USD $) | 12 Months Ended
--- | ---
Jun. 30, 2013 | Jun. 30, 2012 | Jun. 30, 2011
Consumer Loan |  |  |
Allowance for Doubtful Accounts Receivable, Beginning Balance | $ 483,597 | $ 441,207 | $ 473,064
Provision for Loan Losses Expensed | 19,437 | 223,046 | 15,761
Allowance for Doubtful Accounts Receivable, Write-offs | (47,106) | (195,311) | (66,250)
Allowance for Doubtful Accounts Receivable, Recoveries | 15,738 | 14,655 | 18,632
Allowance for Doubtful Accounts Receivable, Ending Balance | 471,666 | 483,597 | 441,207
Financing Receivable, Allowance for Credit Losses, Collectively Evaluated for Impairment | 471,666 | 483,597 |
Financing Receivable, Collectively Evaluated for Impairment | 28,414,878 | 28,985,905 |
Commercial Loan |  |  |
Allowance for Doubtful Accounts Receivable, Beginning Balance | 2,144,104 | 1,514,725 | 1,330,180
Provision for Loan Losses Expensed | 126,158 | 1,049,261 | 245,381
Allowance for Doubtful Accounts Receivable, Write-offs | (49,431) | (435,770) | (67,488)
Allowance for Doubtful Accounts Receivable, Recoveries | 8,304 | 15,888 | 6,652
Allowance for Doubtful Accounts Receivable, Ending Balance | 2,229,135 | 2,144,104 | 1,514,725
Financing Receivable, Allowance for Credit Losses, Collectively Evaluated for Impairment | 1,671,646 | 1,767,967 |
Financing Receivable, Allowance for Credit Losses, Acquired with Deteriorated Credit Quality | 557,489 | 376,137 |
Financing Receivable, Collectively Evaluated for Impairment | 129,735,511 | 135,649,513 |
Financing Receivable, Acquired with Deteriorated Credit Quality | 1,132,973 | 1,354,709 |
Total loans |  |  |
Allowance for Doubtful Accounts Receivable, Beginning Balance | 7,492,054 | 6,438,451 | 4,508,611
Provision for Loan Losses Expensed | 1,716,050 | 1,784,715 | 2,384,799
Allowance for Doubtful Accounts Receivable, Write-offs | (855,795) | (770,158) | (508,991)
Allowance for Doubtful Accounts Receivable, Recoveries | 33,671 | 39,046 | 54,032
Allowance for Doubtful Accounts Receivable, Ending Balance | 8,385,980 | 7,492,054 | 6,438,451
Financing Receivable, Allowance for Credit Losses, Individually Evaluated for Impairment | 85,000 | 347,815 |
Financing Receivable, Allowance for Credit Losses, Collectively Evaluated for Impairment | 7,743,491 | 6,762,758 |
Financing Receivable, Allowance for Credit Losses, Acquired with Deteriorated Credit Quality | 557,489 | 381,481 |
Financing Receivable, Individually Evaluated for Impairment | 144,328 | 976,881 |
Financing Receivable, Collectively Evaluated for Impairment | 651,158,819 | 585,258,112 |
Financing Receivable, Acquired with Deteriorated Credit Quality | 4,105,396 | 4,536,836 |
Residential Mortgage |  |  |
Allowance for Doubtful Accounts Receivable, Beginning Balance | 1,635,346 | 1,618,285 | 902,122
Provision for Loan Losses Expensed | 472,183 | 108,318 | 871,114
Allowance for Doubtful Accounts Receivable, Write-offs | (301,836) | (98,189) | (157,587)
Allowance for Doubtful Accounts Receivable, Recoveries | 4,282 | 6,932 | 2,636
Allowance for Doubtful Accounts Receivable, Ending Balance | 1,809,975 | 1,635,346 | 1,618,285
Financing Receivable, Allowance for Credit Losses, Collectively Evaluated for Impairment | 1,809,975 | 1,635,346 |
Residential Mortgage | Loans Receivable Ending Balance |  |  |
Financing Receivable, Collectively Evaluated for Impairment | 232,186,722 | 199,514,689 |
Financing Receivable, Acquired with Deteriorated Credit Quality | 1,701,720 | 1,498,009 |
Construction Real Estate |  |  |
Allowance for Doubtful Accounts Receivable, Beginning Balance | 243,169 | 192,752 | 198,027
Provision for Loan Losses Expensed | 64,481 | 49,276 | 127,312
Allowance for Doubtful Accounts Receivable, Write-offs | (35,351) |  | (157,711)
Allowance for Doubtful Accounts Receivable, Recoveries | 363 | 1,141 | 25,124
Allowance for Doubtful Accounts Receivable, Ending Balance | 272,662 | 243,169 | 192,752
Financing Receivable, Allowance for Credit Losses, Collectively Evaluated for Impairment | 272,662 | 243,169 |
Construction Real Estate | Loans Receivable Ending Balance |  |  |
Financing Receivable, Collectively Evaluated for Impairment | 19,932,817 | 22,811,575 |
Commercial Real Estate |  |  |
Allowance for Doubtful Accounts Receivable, Beginning Balance | 2,985,838 | 2,671,482 | 1,605,218
Provision for Loan Losses Expensed | 1,033,791 | 354,814 | 1,125,231
Allowance for Doubtful Accounts Receivable, Write-offs | (422,071) | (40,888) | (59,955)
Allowance for Doubtful Accounts Receivable, Recoveries | 4,984 | 430 | 988
Allowance for Doubtful Accounts Receivable, Ending Balance | 3,602,542 | 2,985,838 | 2,671,482
Financing Receivable, Allowance for Credit Losses, Individually Evaluated for Impairment | 85,000 | 347,815 |
Financing Receivable, Allowance for Credit Losses, Collectively Evaluated for Impairment | 3,517,542 | 2,632,679 |
Financing Receivable, Allowance for Credit Losses, Acquired with Deteriorated Credit Quality |  | 5,344 |
Commercial Real Estate | Loans Receivable Ending Balance |  |  |
Financing Receivable, Individually Evaluated for Impairment | 144,328 | 976,881 |
Financing Receivable, Collectively Evaluated for Impairment | 240,888,891 | 198,296,430 |
Financing Receivable, Acquired with Deteriorated Credit Quality | $ 1,270,703 | $ 1,684,118 |

X
- Definition For an unclassified balance sheet, a valuation allowance for receivables due a company that are expected to be uncollectible. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 4 -Article 5 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=28368275&loc=d3e5074-111524 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.4) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details
Name: | us-gaap_AllowanceForDoubtfulAccountsReceivable
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount of recoveries of receivables doubtful of collection that were previously charged off. + References No definition available. + Details
Name: | us-gaap_AllowanceForDoubtfulAccountsReceivableRecoveries
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount of direct write-downs of accounts receivable charged against the allowance. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=28368275&loc=d3e5074-111524 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.4) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details
Name: | us-gaap_AllowanceForDoubtfulAccountsReceivableWriteOffs
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The balance of financing receivables that were acquired with deteriorated credit quality. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 11B -Subparagraph (h) -URI http://asc.fasb.org/extlink&oid=28368275&loc=SL6953423-111524 + Details
Name: | us-gaap_FinancingReceivableAcquiredWithDeterioratedCreditQuality
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The valuation allowance for financing receivables acquired with deteriorated credit quality. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 11B -Subparagraph (g) -URI http://asc.fasb.org/extlink&oid=28368275&loc=SL6953423-111524 + Details
Name: | us-gaap_FinancingReceivableAllowanceForCreditLossesAcquiredWithDeterioratedCreditQuality
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The valuation allowance for financing receivables that are expected to be uncollectible that were collectively evaluated for impairment. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 11B -Subparagraph (g) -URI http://asc.fasb.org/extlink&oid=28368275&loc=SL6953423-111524 + Details
Name: | us-gaap_FinancingReceivableAllowanceForCreditLossesCollectivelyEvaluatedForImpairment
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount of valuation allowance for financing receivables that are expected to be uncollectible that were individually evaluated for impairment. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 11B -Subparagraph (g) -URI http://asc.fasb.org/extlink&oid=28368275&loc=SL6953423-111524 + Details
Name: | us-gaap_FinancingReceivableAllowanceForCreditLossesIndividuallyEvaluatedForImpairment1
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The balance of financing receivables that were collectively evaluated for impairment. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 11B -Subparagraph (h) -URI http://asc.fasb.org/extlink&oid=28368275&loc=SL6953423-111524 + Details
Name: | us-gaap_FinancingReceivableCollectivelyEvaluatedForImpairment
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The balance of financing receivables that were individually evaluated for impairment. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 11B -Subparagraph (h) -URI http://asc.fasb.org/extlink&oid=28368275&loc=SL6953423-111524 + Details
Name: | us-gaap_FinancingReceivableIndividuallyEvaluatedForImpairment
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of expense related to loss from loan transactions. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 04 -Paragraph 11 -Article 9 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 225 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-04.11) -URI http://asc.fasb.org/extlink&oid=6879574&loc=d3e536633-122882 + Details
Name: | us-gaap_ProvisionForLoanLossesExpensed
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration