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Regulatory Matters (Tables)

12 Months Ended

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

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-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

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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

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