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Note 10: Employee Benefits: Management Recognition Plan (MRP) Policy (Policies) | 12 Months Ended
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Jun. 30, 2016
Policies |
Management Recognition Plan (MRP) Policy | Management Recognition Plan (MRP). The Bank adopted an MRP for the benefit of non-employee directors and two MRPs for officers and key employees (who may also be directors) in April 1994. During fiscal 2012, the Bank granted 6,072 shares (split-adjusted) to employees. The shares granted are in the form of restricted stock vested at the rate of 20% of such shares per year. For fiscal 2016, 2015, and 2014, there were 1,214 shares vested each year. Compensation expense, in the amount of the fair market value of the common stock at the date of grant, is recognized pro-rata over the five years during which the shares vest. The Board of Directors can terminate the MRP plan at any time, and if it does so, any shares not allocated will revert to the Company. The MRP expense for fiscal 2016, 2015, and 2014 was $13,000 for each year. At June 30, 2016, unvested compensation expense related to the MRP was approximately $13,000.

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