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Note 11: Employee Benefits: Management Recognition Plan (MRP) Policy (Policies) | 12 Months Ended
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Jun. 30, 2018
Policies |
Management Recognition Plan (MRP) Policy | Management Recognition Plans (MRPs). 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 MRP shares (split-adjusted) to employees. The shares granted were in the form of restricted stock vested at the rate of 20% of such shares per year. For fiscal 2017 and 2016, there were 1,214 shares vested each year; no shares vested in fiscal 2018. Compensation expense, in the amount of the fair market value of the common stock at the date of grant, was recognized pro-rata over the five years during which the shares vest. The MRP expense for fiscal 2017 and 2016 was $13,000 for each year; there was no expense attributable to the plan in fiscal 2018. At June 30, 2018, there was no unvested compensation expense related to the MRP, and no shares remained available for award.

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