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v3.24.3

BENEFIT PLANS | 3 Months Ended
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Sep. 30, 2024
Retirement Benefits [Abstract] |
BENEFIT PLANS | 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, Atlas Bank Retirement Income Plan and Supplemental Executive Retirement Plan:
| Three Months Ended September 30, |  |  |  | Affected Line Item in the Consolidated Statements of Income
| 2024 |  | 2023 |  |  |  |  |  |
| (In Thousands) |  |
Service cost | $ | 18 |  |  | $ | 18 |  |  |  |  |  |  | Salaries and employee benefits
Interest cost | 83 |  |  | 91 |  |  |  |  |  |  | Other expense
Accretion of unrecognized gain | (26) |  |  | (15) |  |  |  |  |  |  | Other expense
Expected return on assets | (23) |  |  | (23) |  |  |  |  |  |  | Other expense
Net periodic benefit cost | $ | 52 |  |  | $ | 71 |  |  |  |  |  |  |
2021 Equity Incentive Plan During the three months ended September 30, 2024, the Company granted 380,007 restricted stock units (“RSUs”) comprised of 278,530 service-based RSUs and 101,477 performance-based RSUs. The service-based RSUs will vest in three tranches over a period of three years and the performance-based RSUs will cliff vest upon the achievement of performance measures over the three-year period ending June 30, 2027. The number of performance-based RSUs that will vest, if any, will depend on whether, and to what extent, the performance measures are achieved. Common stock will be issued from authorized shares upon the vesting of the RSUs.

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