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Regulatory Matters (Tables)

12 Months Ended

Jun. 30, 2020

Banking and Thrift [Abstract]

Association's Actual Capital Amounts and Ratios

The Association’s actual capital amounts (in thousands) and ratios are also presented in the table.

		Actual								Minimum Capital Requirement								Minimum to Be Well Capitalized Under Prompt Corrective Action Provisions
		Amount				Ratio				Amount				Ratio				Amount				Ratio
As of June 30, 2020
Community Bank Leverage Ratio		$	76,428				10.68	%		$	57,238				8.00	%		$	57,238				8.00	%
Total capital (to risk-weighted assets)			N/A				N/A				N/A				N/A				N/A				N/A
Tier 1 capital (to risk-weighted assets)			N/A				N/A				N/A				N/A				N/A				N/A
Common Equity Tier 1 capital (to risk-weighted assets)			N/A				N/A				N/A				N/A				N/A				N/A
Tier 1 capital (to adjusted total assets)			76,428				10.68	%			28,619				4.00	%			35,774				5.00	%
Tangible capital (to adjusted tangible assets)			76,428				10.68	%			10,732				1.50	%			N/A				N/A
As of June 30, 2019
Community Bank Leverage Ratio		$	N/A				N/A	%		$	N/A				N/A	%		$	N/A				N/A	%
Total capital (to risk-weighted assets)			81,624				16.28	%			40,119				8.00	%			50,149				10.00	%
Tier 1 capital (to risk-weighted assets)			75,355				15.03	%			30,090				6.00	%			40,119				8.00	%
Common Equity Tier 1 capital (to risk-weighted assets)			75,355				15.03	%			22,567				4.50	%			32,597				6.50	%
Tier 1 capital (to adjusted total assets)			75,355				10.96	%			27,513				4.00	%			34,392				5.00	%
Tangible capital (to adjusted tangible assets)			75,355				10.96	%			10,317				1.50	%			N/A				N/A

Reconciliation of Association Equity Amounts

The following is a reconciliation of the Association equity amounts included in the consolidated balance sheets to the amounts reflected for regulatory purposes:

		2020				2019
Association equity		$	80,631			$	75,920
Less net unrealized gains			4,865				991
Less postretirement benefit plan			(662	)			(426	)
Tier 1 capital			76,428				75,355
Plus allowance for loan losses subject to limit			6,234				6,269
Total risk-based capital		$	82,662			$	81,624

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- Definition

Tabular disclosure of the capital amounts and ratios as of the balance sheet date, indicating whether the entity or entities are in compliance with regulatory capital requirements, by entity.

+ References

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 505
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- Definition

Tabular disclosure of regulatory liabilities. Detailed information about liabilities that result from rate actions of a regulator. Rate actions of a regulator can impose a liability on a regulated enterprise resulting in a regulatory liability.

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-Publisher FASB
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