XML 68 R58.htm IDEA: XBRL DOCUMENT
v3.23.2

Loans and Allowance for Credit Losses - Additional Information (Detail) | 12 Months Ended
--- | ---
Jun. 30, 2023 USD ($) SecurityLoan | Jun. 30, 2022 USD ($) Loans SecurityLoan
Loans and Allowance for Credit Losses [Line Items] |  |
Maximum amount of one-to-four family residential mortgage loans can be approved by loan officer | $ 100,000 |
Maximum amount of other secured loans real estate loans can be approved by loan officer | 50,000 |
Maximum amount of unsecured loans real estate loans can be approved by loan officer | 10,000 |
Maximum amount of one-to-four family residential mortgage loans can be approved by managing officer | 375,000 |
Maximum amount other secured loans residential mortgage loans can be approved by managing officer | 375,000 |
Maximum amount of unsecured loans residential mortgage loans can be approved by managing officer | 100,000 |
Maximum amount of unsecured loans real estate loans can be approved by loan committee | 500,000 |
Maximum aggregate loan amount of one-to four-family residential mortgage loans, commercial real estate loans, multi-family real estate loans and land loans can be approved by loan committee | $ 2,000,000 |
Maximum term of fixed-rate one- to four-family residential mortgage loans | 15 years |
Number of default loans | SecurityLoan | 0 | 0
Investment recorded prior to modification | $ 0 | $ 0
Foreclosed residential real estate properties | 31,000 | 120,000
Fair Value, Concentration of Risk, Collateral Policy [Member] |  |
Loans and Allowance for Credit Losses [Line Items] |  |
Commercial and multi-family real estate | $ 328,721,000 | 290,972,000
Troubled Debt Restructurings [Member] |  |
Loans and Allowance for Credit Losses [Line Items] |  |
Minimum period for default | 90 days |
Residential Real Estate [Member] |  |
Loans and Allowance for Credit Losses [Line Items] |  |
Foreclosed residential real estate properties | $ 25,000 | 120,000
One- to four-family [Member] |  |
Loans and Allowance for Credit Losses [Line Items] |  |
Loans held for sale | $ 0 | 227,000
Maximum term of fixed-rate one- to four-family residential mortgage loans | 15 years |
Purchased Loans and Loan Participations [Member] |  |
Loans and Allowance for Credit Losses [Line Items] |  |
Approximate amount of purchase loans included in loans receivable | $ 652,000 | 1,570,000
Approximate amount of loans included on out-of-area participation | 46,073,000 | 29,972,000
Amount within 100 miles of primary area | $ 28,951,000 | $ 13,234,000
Troubled Debt Restructurings [Member] | Covid Nineteen [Member] |  |
Loans and Allowance for Credit Losses [Line Items] |  |
Number of Modifications | Loans |  | 93
Investment recorded post modification |  | $ 48,300,000
Troubled Debt Restructurings [Member] | Modification one [Member] | Covid Nineteen [Member] |  |
Loans and Allowance for Credit Losses [Line Items] |  |
Number of Modifications | Loans |  | 90
Financing Receivable, Modifications, Post-Modification Recorded Investment |  | $ 45,200,000
Troubled Debt Restructurings [Member] | Modification Two [Member] | Covid Nineteen [Member] |  |
Loans and Allowance for Credit Losses [Line Items] |  |
Number of Modifications | Loans |  | 3
Financing Receivable, Modifications, Post-Modification Recorded Investment |  | $ 3,100,000
Non troubled debt restructuring [Member] | Covid Nineteen [Member] | Financing receivables, 30 to 59 days past due [Member] |  |
Loans and Allowance for Credit Losses [Line Items] |  |
Financing receivable number of days past due |  | 30 days
Period of loan excecution |  | 60 days

X
- Definition Financing Receivable Modifications Post Modification Recorded Loans. + References No definition available. + Details
Name: | iroq_FinancingReceivableModificationsPostModificationRecordedLoans
Namespace Prefix: | iroq_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Financing receivable number of days past due. + References No definition available. + Details
Name: | iroq_FinancingReceivableNumberOfDaysPastDue
Namespace Prefix: | iroq_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition Loans and Allowance for Credit Losses [Line Items] + References No definition available. + Details
Name: | iroq_LoansAndAllowanceForCreditLossesLineItems
Namespace Prefix: | iroq_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Loans and leases receivable commercial loan participations. + References No definition available. + Details
Name: | iroq_LoansAndLeasesReceivableCommercialLoanParticipations
Namespace Prefix: | iroq_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Loans and leases receivable loans commercial loan participations outside primary market area. + References No definition available. + Details
Name: | iroq_LoansAndLeasesReceivableLoansCommercialLoanParticipationsOutsidePrimaryMarketArea
Namespace Prefix: | iroq_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Loans and leases receivable purchased loans. + References No definition available. + Details
Name: | iroq_LoansAndLeasesReceivablePurchasedLoans
Namespace Prefix: | iroq_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Maximum aggregate loan amount of one to four family residential mortgage loans commercial real estate loans multi family real estate loans and land loans can be approved by loan committee. + References No definition available. + Details
Name: | iroq_MaximumAggregateLoanAmountOfOneToFourFamilyResidentialMortgageLoansCommercialRealEstateLoansMultiFamilyRealEstateLoansAndLandLoansCanBeApprovedByLoanCommittee
Namespace Prefix: | iroq_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Maximum amount of one to four family residential mortgage loans can be approved by loan officer. + References No definition available. + Details
Name: | iroq_MaximumAmountOfOneToFourFamilyResidentialMortgageLoansCanBeApprovedByLoanOfficer
Namespace Prefix: | iroq_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Maximum amount of one to four family residential mortgage loans can be approved by managing officer. + References No definition available. + Details
Name: | iroq_MaximumAmountOfOneToFourFamilyResidentialMortgageLoansCanBeApprovedByManagingOfficer
Namespace Prefix: | iroq_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Maximum amount of other secured loans residential mortgage loans can be approved by loan officer. + References No definition available. + Details
Name: | iroq_MaximumAmountOfOtherSecuredLoansResidentialMortgageLoansCanBeApprovedByLoanOfficer
Namespace Prefix: | iroq_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Maximum amount other secured loans residential mortgage loans can be approved by managing officer. + References No definition available. + Details
Name: | iroq_MaximumAmountOfOtherSecuredLoansResidentialMortgageLoansCanBeApprovedByManagingOfficer
Namespace Prefix: | iroq_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Maximum amount of unsecured loans residential mortgage loans can be approved by loan committee. + References No definition available. + Details
Name: | iroq_MaximumAmountOfUnsecuredLoansResidentialMortgageLoansCanBeApprovedByLoanCommittee
Namespace Prefix: | iroq_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Maximum amount of unsecured loans residential mortgage loans can be approved by loan officer. + References No definition available. + Details
Name: | iroq_MaximumAmountOfUnsecuredLoansResidentialMortgageLoansCanBeApprovedByLoanOfficer
Namespace Prefix: | iroq_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Maximum amount of unsecured loans residential mortgage loans can be approved by managing officer. + References No definition available. + Details
Name: | iroq_MaximumAmountOfUnsecuredLoansResidentialMortgageLoansCanBeApprovedByManagingOfficer
Namespace Prefix: | iroq_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Minimum period for default. + References No definition available. + Details
Name: | iroq_MinimumPeriodForDefault
Namespace Prefix: | iroq_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition Period of loan execution. + References No definition available. + Details
Name: | iroq_PeriodOfLoanExecution
Namespace Prefix: | iroq_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition Term period on residential mortgage loan. + References No definition available. + Details
Name: | iroq_TermPeriodOnResidentialMortgageLoan
Namespace Prefix: | iroq_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition This item represents disclosure of all significant concentrations of credit risk or market risk arising from the subject financial instrument (as defined), whether from an individual counterparty or groups of counterparties. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Publisher FASB -URI https://asc.fasb.org//310-10/tableOfContent + Details
Name: | us-gaap_FairValueConcentrationOfRiskLoansReceivable
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Number of financing receivables that have been modified by troubled debt restructurings. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 310 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 33 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481962/310-10-50-33 + Details
Name: | us-gaap_FinancingReceivableModificationsNumberOfContracts2
Namespace Prefix: | us-gaap_
Data Type: | xbrli:integerItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amortized cost of financing receivable modified during period for debtor experiencing financial difficulty. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 310 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 42 -Subparagraph (a)(1) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481962/310-10-50-42 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Topic 310 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 12A -Publisher FASB -URI https://asc.fasb.org//1943274/2147481933/310-10-55-12A Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 310 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 33 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481962/310-10-50-33 + Details
Name: | us-gaap_FinancingReceivableModificationsPostModificationRecordedInvestment2
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount, before troubled debt restructuring, of financing receivable to be modified. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 310 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 33 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481962/310-10-50-33 + Details
Name: | us-gaap_FinancingReceivableModificationsPreModificationRecordedInvestment2
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Number of financing receivable contracts modified as troubled debt restructuring within previous 12 months, with subsequent payment default. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 310 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 34 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481962/310-10-50-34 + Details
Name: | us-gaap_FinancingReceivableModificationsSubsequentDefaultNumberOfContracts1
Namespace Prefix: | us-gaap_
Data Type: | xbrli:integerItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount, after valuation allowance, of financing receivable held for sale and not part of disposal group. Excludes loan covered under loss sharing agreement and loan classified as investment in debt security. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 310 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481990/310-10-45-2 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 948 -SubTopic 310 -Name Accounting Standards Codification -Section 45 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481852/948-310-45-1 + Details
Name: | us-gaap_LoansReceivableHeldForSaleNetNotPartOfDisposalGroup
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Carrying amount as of the balance sheet date of land and buildings obtained through foreclosure proceedings or defeasance in full or partial satisfaction of a debt arrangement. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 310 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481990/310-10-45-3 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 310 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 11 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481962/310-10-50-11 + Details
Name: | us-gaap_RealEstateAcquiredThroughForeclosure
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Details
Name: | us-gaap_FairValueConcentrationOfRiskDisclosureItemsAxis=us-gaap_FairValueConcentrationOfRiskCollateralPolicyMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_RestructuringCostAndReserveAxis=iroq_TroubledDebtRestructuringsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_CollateralAxis=us-gaap_ResidentialRealEstateMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=iroq_RealEstateLoansOneToFourFamilyIncludingHomeEquityLoansMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=iroq_PurchasedLoansMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=iroq_TroubledDebtRestructuringMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | iroq_UnexpectedEventAxis=iroq_CovidNineteenMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_RestructuringCostAndReserveAxis=iroq_ModificationOneMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_RestructuringCostAndReserveAxis=iroq_ModificationTwoMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=iroq_NonTroubledDebtRestructuringMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancingReceivablesPeriodPastDueAxis=us-gaap_FinancingReceivables30To59DaysPastDueMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |