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Income Taxes - Temporary Differences Related to Deferred Taxes (Detail) - USD ($) $ in Thousands | Jun. 30, 2024 | Jun. 30, 2023
--- | --- | ---
Deferred tax assets |  |
Allowance for credit losses (ACL) on loans | $ 2,134 | $ 2,033
ACL on off-balance sheet credit exposures | 28 | 62
Accrued retirement liability | 726 | 693
Deferred compensation | 678 | 612
Deferred loan fees | 99 | 126
Unrealized losses on available-for-sale securities | 8,280 | 8,658
Accrued vacation | 70 | 56
MPF recourse liability | 29 | 36
Deferred revenue Mastercard | 9 | 12
Stock options - Directors | 0 | 54
Restricted stock | 20 | 61
Accrued professional services | 21 | 27
Other | 3 | 28
Total deferred tax assets | 12,097 | 12,458
Deferred tax liabilities |  |
Postretirement health plan | (83) | (27)
Depreciation | (815) | (698)
Mortgage servicing rights | (425) | (423)
Deferred loan expense | (214) | (204)
Prepaid expenses | (77) | (69)
Total deferred tax liabilities | (1,614) | (1,421)
Net deferred tax asset | $ 10,483 | $ 11,037

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