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v3.22.2.2

Regulatory Matters (Tables) | 12 Months Ended
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Jun. 30, 2022
Federal Home Loan Banks [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, 2022 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Community Bank Leverage Ratio |  | $ | 81,143 |  |  |  | 9.78 | % |  | $ | 74,703 |  |  |  | 9.00 | % |  | $ | 74,703 |  |  |  | 9.00 | %
Tier 1 capital (to adjusted total assets) |  |  | 81,143 |  |  |  | 9.78 | % |  |  | 33,201 |  |  |  | 4.00 | % |  |  | 41,502 |  |  |  | 5.00 | %
Tangible capital (to adjusted tangible assets) |  |  | 81,143 |  |  |  | 9.78 | % |  |  | 12,450 |  |  |  | 1.50 | % |  |  | N/A |  |  |  | N/A |
As of June 30, 2021 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Community Bank Leverage Ratio |  | $ | 78,539 |  |  |  | 10.48 | % |  | $ | 63,685 |  |  |  | 8.50 | % |  | $ | 63,685 |  |  |  | 8.50 | %
Tier 1 capital (to adjusted total assets) |  |  | 78,539 |  |  |  | 10.48 | % |  |  | 29,970 |  |  |  | 4.00 | % |  |  | 37,462 |  |  |  | 5.00 | %
Tangible capital (to adjusted tangible assets) |  |  | 78,539 |  |  |  | 10.48 | % |  |  | 11,239 |  |  |  | 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:
|  | 2022 |  |  | 2021 |
Association equity |  | $ | 63,797 |  |  | $ | 80,472 |
Less net unrealized gains (losses) |  |  | (17,263 | ) |  |  | 2,361 |
Less postretirement benefit plan |  |  | (83 | ) |  |  | (428 | )
Tier 1 capital |  |  | 81,143 |  |  |  | 78,539 |
Plus allowance for loan losses subject to limit |  |  | 7,052 |  |  |  | 6,599 |
Total risk-based capital |  | $ | 88,195 |  |  | $ | 85,138 |

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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 Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 505 -Section 50 -Paragraph 1B -URI https://asc.fasb.org/extlink&oid=117337116&loc=SL5958570-112826 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 505 -Section 50 -Paragraph 1 -Subparagraph (c)(1) -URI https://asc.fasb.org/extlink&oid=117337116&loc=SL5958568-112826 + Details
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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. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 980 -SubTopic 405 -Section 25 -Paragraph 1 -URI https://asc.fasb.org/extlink&oid=6500807&loc=d3e48068-110394 + Details
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