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EMPLOYEE BENEFIT PLANS (Tables)

6 Months Ended

Dec. 31, 2023

Pioneer Bank ESOP

EMPLOYEE BENEFIT PLANS

Schedule of shares held by the ESOP

​

​	​	​	​	​
​	​	As of December 31,
​		2023	​	2022
Allocated	​	203,664	​	152,748
Committed to be allocated	​	50,916	​	50,916
Unallocated	​	763,745	​	814,661
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						For the Six Months Ended
​	​	December 31,						December 31,
​		2023			2022			2023			2022
Service cost	​	$	258	​	$	323	​	$	647	​	$	767
Interest cost	​		367	​		436	​		920	​		943
Expected return on plan assets	​		(523)	​		(615)	​		(1,313)	​		(1,347)
Net periodic pension cost	​	$	102	​	$	144	​	$	254	​	$	363

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

For the Six Months Ended

​

​

December 31,

December 31,

​

2023

2022

2023

2022

Service cost

​

$

6

​

$

5

​

$

12

​

$

11

Interest cost

​

19

​

16

​

38

​

34

Amortization of net actuarial gain

​

​

(10)

​

​

(5)

​

​

(20)

​

​

(8)

Net periodic post-retirement benefit cost

​

$

15

​

$

16

​

$

30

​

$

37

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- Definition

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- Definition

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

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 718
-SubTopic 40
-Section 50
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480489/718-40-50-1

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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

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-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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