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v3.23.3

BENEFIT PLANS (Tables) | 3 Months Ended
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Sep. 30, 2023
Retirement Benefits [Abstract] |
Schedule of Net Periodic Benefit 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, Atlas Bank Retirement Income Plan and Supplemental Executive Retirement Plan:
| Three Months Ended September 30, |  |  |  | Affected Line Item in the Consolidated Statements of Income
| 2023 |  | 2022 |  |  |  |  |  |
| (In Thousands) |  |
Service cost | $ | 18 |  |  | $ | 117 |  |  |  |  |  |  | Salaries and employee benefits
Interest cost | 91 |  |  | 96 |  |  |  |  |  |  | Other expense
Accretion of unrecognized gain | (15) |  |  | (6) |  |  |  |  |  |  | Other expense
Expected return on assets | (23) |  |  | (25) |  |  |  |  |  |  | Other expense
Net periodic benefit cost | $ | 71 |  |  | $ | 182 |  |  |  |  |  |  |

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- Definition Tabular disclosure of the components of net benefit costs for pension plans and/or other employee benefit plans including service cost, interest cost, expected return on plan assets, gain (loss), prior service cost or credit, transition asset or obligation, and gain (loss) recognized due to settlements or curtailments. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 715 -SubTopic 20 -Subparagraph (h) -Name Accounting Standards Codification -Paragraph 1 -Section 50 -Publisher FASB -URI https://asc.fasb.org//1943274/2147480506/715-20-50-1 + Details
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