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EMPLOYEE BENEFIT PLANS (Tables)

3 Months Ended

Sep. 30, 2023

Pioneer Bank ESOP

EMPLOYEE BENEFIT PLANS

Schedule of shares held by the ESOP

​

​	​	​	​	​
​	​	As of September 30,
​		2023	​	2022
Allocated	​	203,664	​	152,748
Committed to be allocated	​	38,187	​	38,187
Unallocated	​	776,474	​	827,390
Total shares	​	1,018,325	​	1,018,325

Pension plan

EMPLOYEE BENEFIT PLANS

Summary of net periodic cost included in the Company's consolidated statements of income

Net periodic pension cost included in salaries and employee benefits in the Company’s consolidated statements of operations included the following components (dollars in thousands):

​	​	​	​	​	​	​
​	​	For the Three Months Ended
​	​	September 30,
​		2023			2022
Service cost	​	$	389	​	$	444
Interest cost	​		553	​		507
Expected return on plan assets	​		(789)	​		(732)
Net periodic pension cost	​	$	153	​	$	219

Post-retirement benefit plan

EMPLOYEE BENEFIT PLANS

Summary of net periodic cost included in the Company's consolidated statements of income

Net periodic post-retirement benefit cost included in salaries and employee benefits in the Company’s consolidated statements of operations included the following components (dollars in thousands):

​	​	​	​	​	​	​
​	​	For the Three Months Ended
​	​	September 30,
​		2023			2022
Service cost	​	$	6	​	$	6
Interest cost	​		19	​		17
Amortization of net actuarial gain	​	​	(10)	​	​	(3)
Net periodic post-retirement benefit cost	​	$	15	​	$	20

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Tabular disclosure of the details pertaining to each employee stock ownership plan.

+ References

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-Publisher FASB
-Name Accounting Standards Codification
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-SubTopic 40
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+ References

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 1
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