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BENEFIT PLANS (Tables)

9 Months Ended

Mar. 31, 2024

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 March 31,												Nine Months Ended March 31,												Affected Line Item in the Consolidated Statements of Income
			2024						2023						2024						2023
			(In Thousands)
Service cost			$	20					$	24					$	58					$	258					Salaries and employee benefits
Interest cost			93						88						277						280						Other expense
Accretion of unrecognized gain			(15)						(6)						(45)						(18)						Other expense
Expected return on assets			(23)						(25)						(69)						(75)						Other expense
Net periodic benefit cost			$	75					$	81					$	221					$	445

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- References

No definition available.

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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

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