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Benefit Plans | 9 Months Ended
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Mar. 31, 2019
Compensation And Retirement Disclosure [Abstract] |
Benefit Plans | 15. BENEFIT PLANS Components of Net Periodic Expense The following table sets forth the aggregate net periodic benefit expense for the Bank’s Benefit Equalization Plan, Postretirement Welfare Plan, Directors’ Consultation and Retirement Plan and Atlas Bank Retirement Income Plan:
| Three Months Ended |  |  | Nine Months Ended |  |  | Affected Line Item in the Consolidated
| March 31, |  |  | March 31, |  |  | Statements of Income
| 2019 |  |  | 2018 |  |  | 2019 |  |  | 2018 |  |  |  |  |
| (In Thousands) |  |  |  |  |
Service cost | $ | 13 |  |  | $ | 12 |  |  | $ | 41 |  |  | $ | 36 |  |  | Salaries and employee benefits
Interest cost |  | 95 |  |  |  | 93 |  |  |  | 283 |  |  |  | 279 |  |  | Miscellaneous non-interest expense
Amortization of unrecognized loss |  | 11 |  |  |  | 11 |  |  |  | 33 |  |  |  | 34 |  |  | Miscellaneous non-interest expense
Expected return on assets |  | (28 | ) |  |  | (30 | ) |  |  | (84 | ) |  |  | (90 | ) |  | Miscellaneous non-interest expense
Net periodic benefit cost | $ | 91 |  |  | $ | 86 |  |  | $ | 273 |  |  | $ | 259 |  |  |  |  |
Effective July 1, 2018, the Company implemented ASU 2017-07, “Retirement Benefits (Topic 715): Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost.” Under ASU 2017-07, the FASB requires employers to report the service cost component in the same line item as other compensation costs arising from services rendered by the pertinent employees during the period. The other components of net periodic benefit cost are required to be presented in the Consolidated Statements of Income separately from the service cost component. The table above details the affected line items within the Consolidated Statements of Income related to the net periodic benefit costs for the periods noted. This ASU is also required to be applied retrospectively to all periods presented. The following table summarizes the impact of retrospective application to the Consolidated Statements of Income for the three and nine months ended March 31, 2018:
| Three Months Ended |  |  | Nine Months Ended |
| March 31, |  |  | March 31, |
|  | 2018 |  |  |  | 2018 |
| (In Thousands) |
Miscellaneous non-interest expense: |  |  |  |  |  |  |
As previously reported | $ | 2,788 |  |  | $ | 7,828 |
As reported under the new guidance |  | 2,862 |  |  |  | 8,051 |
Salaries and employee benefits: |  |  |  |  |  |  |
As previously reported | $ | 12,888 |  |  | $ | 38,681 |
As reported under the new guidance |  | 12,814 |  |  |  | 38,458 |

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- Definition The entire disclosure for pension and other postretirement benefits. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -URI http://asc.fasb.org/topic&trid=2235017 + Details
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