XML 59 R50.htm IDEA: XBRL DOCUMENT
v3.24.0.1

Loans and Allowance for Credit Losses - Association's Loan Portfolio Aging Analysis (Detail) - USD ($) $ in Thousands | Dec. 31, 2023 | Jun. 30, 2023 | Dec. 31, 2022
--- | --- | --- | ---
Financing Receivable, Allowance for Credit Losses [Line Items] |  |  |
Total Past Due | $ 2,111 | $ 981 |
Current | 659,036 | 593,343 |
Total loans | 661,147 | 594,324 | $ 568,240
Total Loans 90 Days Past Due & Accruing | 1 |  |
Commercial [Member] |  |  |
Financing Receivable, Allowance for Credit Losses [Line Items] |  |  |
Total Past Due | 545 | 153 |
Current | 215,020 | 193,554 |
Total loans | 215,565 | 193,707 | 192,015
Commercial [Member] |  |  |
Financing Receivable, Allowance for Credit Losses [Line Items] |  |  |
Total Past Due | 73 | 114 |
Current | 83,625 | 79,579 |
Total loans | 83,698 | 79,693 | 72,360
Consumer [Member] |  |  |
Financing Receivable, Allowance for Credit Losses [Line Items] |  |  |
Total Past Due | 26 | 55 |
Current | 8,016 | 8,327 |
Total loans | 8,042 | 8,382 | 9,486
One- to four-family [Member] |  |  |
Financing Receivable, Allowance for Credit Losses [Line Items] |  |  |
Total Past Due | 1,326 | 639 |
Current | 174,491 | 163,215 |
Total loans | 175,817 | 163,854 | 150,711
Total Loans 90 Days Past Due & Accruing | 1 |  |
Multi-family [Member] |  |  |
Financing Receivable, Allowance for Credit Losses [Line Items] |  |  |
Total Past Due | 122 |  |
Current | 128,503 | 89,649 |
Total loans | 128,625 | 89,649 | 100,147
Home equity lines of credit [Member] |  |  |
Financing Receivable, Allowance for Credit Losses [Line Items] |  |  |
Total Past Due | 19 | 20 |
Current | 9,475 | 8,046 |
Total loans | 9,494 | 8,066 | 6,926
Construction [Member] |  |  |
Financing Receivable, Allowance for Credit Losses [Line Items] |  |  |
Current | 39,906 | 50,973 |
Total loans | 39,906 | 50,973 | $ 36,595
Financing Receivables, 30 to 59 Days Past Due [Member] |  |  |
Financing Receivable, Allowance for Credit Losses [Line Items] |  |  |
Total Past Due | 1,799 | 779 |
Financing Receivables, 30 to 59 Days Past Due [Member] | Commercial [Member] |  |  |
Financing Receivable, Allowance for Credit Losses [Line Items] |  |  |
Total Past Due | 393 | 153 |
Financing Receivables, 30 to 59 Days Past Due [Member] | Commercial [Member] |  |  |
Financing Receivable, Allowance for Credit Losses [Line Items] |  |  |
Total Past Due | 19 | 56 |
Financing Receivables, 30 to 59 Days Past Due [Member] | Consumer [Member] |  |  |
Financing Receivable, Allowance for Credit Losses [Line Items] |  |  |
Total Past Due | 2 | 47 |
Financing Receivables, 30 to 59 Days Past Due [Member] | One- to four-family [Member] |  |  |
Financing Receivable, Allowance for Credit Losses [Line Items] |  |  |
Total Past Due | 1,263 | 523 |
Financing Receivables, 30 to 59 Days Past Due [Member] | Multi-family [Member] |  |  |
Financing Receivable, Allowance for Credit Losses [Line Items] |  |  |
Total Past Due | 122 |  |
Financing Receivables, 60 to 89 Days Past Due [Member] |  |  |
Financing Receivable, Allowance for Credit Losses [Line Items] |  |  |
Total Past Due | 282 | 142 |
Financing Receivables, 60 to 89 Days Past Due [Member] | Commercial [Member] |  |  |
Financing Receivable, Allowance for Credit Losses [Line Items] |  |  |
Total Past Due | 152 |  |
Financing Receivables, 60 to 89 Days Past Due [Member] | Commercial [Member] |  |  |
Financing Receivable, Allowance for Credit Losses [Line Items] |  |  |
Total Past Due | 25 |  |
Financing Receivables, 60 to 89 Days Past Due [Member] | Consumer [Member] |  |  |
Financing Receivable, Allowance for Credit Losses [Line Items] |  |  |
Total Past Due | 24 | 6 |
Financing Receivables, 60 to 89 Days Past Due [Member] | One- to four-family [Member] |  |  |
Financing Receivable, Allowance for Credit Losses [Line Items] |  |  |
Total Past Due | 62 | 116 |
Financing Receivables, 60 to 89 Days Past Due [Member] | Home equity lines of credit [Member] |  |  |
Financing Receivable, Allowance for Credit Losses [Line Items] |  |  |
Total Past Due | 19 | 20 |
Financing Receivables, 90 Days or Greater [Member] |  |  |
Financing Receivable, Allowance for Credit Losses [Line Items] |  |  |
Total Past Due | 30 | 60 |
Financing Receivables, 90 Days or Greater [Member] | Commercial [Member] |  |  |
Financing Receivable, Allowance for Credit Losses [Line Items] |  |  |
Total Past Due | 29 | 58 |
Financing Receivables, 90 Days or Greater [Member] | Consumer [Member] |  |  |
Financing Receivable, Allowance for Credit Losses [Line Items] |  |  |
Total Past Due |  | $ 2 |
Financing Receivables, 90 Days or Greater [Member] | One- to four-family [Member] |  |  |
Financing Receivable, Allowance for Credit Losses [Line Items] |  |  |
Total Past Due | $ 1 |  |

X
- Definition Financing receivable recorded investments current. + References No definition available. + Details
Name: | iroq_FinancingReceivableRecordedInvestmentsCurrent
Namespace Prefix: | iroq_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Financing receivable recorded investments past due. + References No definition available. + Details
Name: | iroq_FinancingReceivableRecordedInvestmentsPastDue
Namespace Prefix: | iroq_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 13 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479319/326-20-50-13 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name Regulation S-K (SK) -Number 229 -Section 1405 -Paragraph c -Publisher SEC + Details
Name: | us-gaap_FinancingReceivableAllowanceForCreditLossesLineItems
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amortized cost of financing receivable 90 days or more past due and still accruing. Excludes net investment in lease. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 55 -Paragraph 80 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479294/326-20-55-80 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 16 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479319/326-20-50-16 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name Accounting Standards Codification -Section 50 -Paragraph 7 -Subparagraph (b) -SubTopic 10 -Topic 310 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481962/310-10-50-7 + Details
Name: | us-gaap_FinancingReceivableRecordedInvestment90DaysPastDueAndStillAccruing
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amortized cost, before allowance for credit loss, of financing receivable. Excludes financing receivable covered under loss sharing agreement and net investment in lease. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 55 -Paragraph 80 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479294/326-20-55-80 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 55 -Paragraph 79 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479294/326-20-55-79 Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 45 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479344/326-20-45-1 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(3)(b)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Name Regulation S-K (SK) -Number 229 -Section 1405 -Paragraph (a) -Subparagraph (1) -Publisher SEC Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Name Regulation S-K (SK) -Number 229 -Section 1405 -Paragraph (a) -Subparagraph (2) -Publisher SEC Reference 7: http://www.xbrl.org/2009/role/commonPracticeRef -Name Regulation S-K (SK) -Number 229 -Section 1404 -Paragraph (a) -Publisher SEC Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 14 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479319/326-20-50-14 Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Name Accounting Standards Codification -Section 50 -Paragraph 7A -SubTopic 10 -Topic 310 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481962/310-10-50-7A Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 5 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479319/326-20-50-5 + Details
Name: | us-gaap_NotesReceivableGross
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Details
Name: | us-gaap_FinancingReceivablePortfolioSegmentAxis=us-gaap_CommercialRealEstatePortfolioSegmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancingReceivablePortfolioSegmentAxis=us-gaap_CommercialPortfolioSegmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancingReceivablePortfolioSegmentAxis=us-gaap_ConsumerPortfolioSegmentMember
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_RealEstateLoansMultiFamilyMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

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

X
- Details
Name: | us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=us-gaap_ConstructionLoansMember
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: |

X
- Details
Name: | us-gaap_FinancingReceivablesPeriodPastDueAxis=us-gaap_FinancingReceivables60To89DaysPastDueMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancingReceivablesPeriodPastDueAxis=us-gaap_FinancingReceivablesEqualToGreaterThan90DaysPastDueMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |