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Income Taxes (Tables) | 12 Months Ended
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Jun. 30, 2019
Income Tax Disclosure [Abstract] |
Schedule Of Combined Federal And State Statutory Tax Rates [Table Text Block] |
Statutory Tax Rates |  | FY2019 |  |  | FY2018 |
Federal Tax Rate |  |  | 21.00 | % |  |  | 28.06 | %
State Tax Rate |  |  | 10.84 | % |  |  | 10.84 | %
Combined Statutory Tax Rate (1) |  |  | 29.56 | % |  |  | 35.86 | %
| (1) | The combined statutory tax rate is net of the federal tax benefit for the state tax deduction.
Schedule of Provision for Income Taxes |
|  | Year Ended June 30, |
(In Thousands) |  | 2019 |  |  | 2018 |
Current: |  |  |  |  |  |  |  |
Federal |  | $ | 445 |  |  | $ | 2,271 |
State |  |  | 408 |  |  |  | 960 |
|  |  | 853 |  |  |  | 3,231 |
Deferred: |  |  |  |  |  |  |  |
Federal |  |  | 478 |  |  |  | 582 |
State |  |  | 172 |  |  |  | (417 | )
|  |  | 650 |  |  |  | 165 |
Provision for income taxes |  | $ | 1,503 |  |  | $ | 3,396 |
Schedule of Effective Income Tax Rate Reconciliation |
| Year Ended June 30,
| 2019 | 2018
(In Thousands) | Amount |  | Tax Rate | Amount | Tax Rate
Federal income tax at statutory rate | $ | 1,243 |  |  | 21.00 | % | $ | 1,551 |  |  | 28.06 | %
State income tax, net of federal income tax benefits | 456 |  |  | 7.70 | % | 429 |  |  | 7.77 | %
Changes in taxes resulting from: |  |  |  |  |  |
| Bank-owned life insurance | (39 | ) |  | (0.66 | )% | (50 | ) |  | (0.90 | )%
| Non-deductible expenses | 21 |  |  | 0.35 | % | 30 |  |  | 0.53 | %
| Non-deductible stock-based compensation | (2 | ) |  | (0.03 | )% | 15 |  |  | 0.26 | %
| Excess tax benefit on stock-based compensation | (104 | ) |  | (1.77 | )% | (189 | ) |  | (3.41 | )%
| Deferred tax asset revaluation due to the Tax Act | — |  |  | — | % | 1,765 |  |  | 31.93 | %
| Return to provision adjustment | (77 | ) |  | (1.29 | )% | — |  |  | — | %
| Other(1) | 5 |  |  | 0.08 | % | (155 | ) |  | (2.81 | )%
Effective income tax | $ | 1,503 |  |  | 25.38 | % | $ | 3,396 |  |  | 61.43 | %
(1) Tax benefit resulting from the corporate tax rate reduction in fiscal 2018.
Schedule of Deferred Tax Assets and Liabilities | Deferred tax assets at June 30, 2019 and 2018 by jurisdiction were as follows:
|  | June 30, |
(In Thousands) |  | 2019 |  |  | 2018 |
Deferred taxes - federal |  | $ | 2,178 |  |  | $ | 2,636 |
Deferred taxes - state |  |  | 1,361 |  |  |  | 1,532 |
Total net deferred tax assets |  | $ | 3,539 |  |  | $ | 4,168 |
Net deferred tax assets at June 30, 2019 and 2018 were comprised of the following:
|  | June 30, |
(In Thousands) |  | 2019 |  |  | 2018 |
Loss reserves |  | $ | 2,685 |  |  | $ | 2,873 |
Non-accrued interest |  |  | 483 |  |  |  | 502 |
Deferred compensation |  |  | 2,396 |  |  |  | 2,509 |
Accrued vacation |  |  | 124 |  |  |  | 224 |
Depreciation |  |  | 95 |  |  |  | 99 |
Litigation reserves |  |  | 876 |  |  |  | 1,441 |
Other |  |  | 588 |  |  |  | 358 |
Total deferred tax assets |  |  | 7,247 |  |  |  | 8,006 |
FHLB - San Francisco stock dividends |  |  | (664 | ) |  |  | (664 | )
Unrealized gain on derivative financial instruments, at fair value |  |  | — |  |  |  | (123 | )
Prepaid expenses |  |  | (56 | ) |  |  | (49 | )
Unrealized gain on investment securities |  |  | (63 | ) |  |  | (82 | )
Unrealized gain on interest-only strips |  |  | (5 | ) |  |  | (6 | )
Deferred loan costs |  |  | (2,723 | ) |  |  | (2,806 | )
State tax |  |  | (197 | ) |  |  | (108 | )
Total deferred tax liabilities |  |  | (3,708 | ) |  |  | (3,838 | )
Net deferred tax assets |  | $ | 3,539 |  |  | $ | 4,168 |

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- Definition Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32639-109319 + Details
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- Definition Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32537-109319 + Details
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