XML 57 R40.htm IDEA: XBRL DOCUMENT
v3.10.0.1

Summary of Significant Accounting Policies (Details Textual) - USD ($) | 12 Months Ended
--- | ---
Jun. 30, 2018 | Jun. 30, 2017 | Jun. 30, 2016 | Jun. 30, 2015
Summary of Significant Accounting Policies (Textual) |  |  |  |
Amortization related mortgage servicing rights totaling | $ 12,000 | $ 13,000 |  |
Servicing mortgage loans | 10,300,000 | 10,800,000 |  |
Loan sold under FHLB Program | 929,000 |  |  |
Average loan serviced | 10,400,000 |  |  |
Servicing fees | $ 17,000 | $ 19,000 |  |
Fixed-rate mortgage loans with terms | 30 years |  |  |
Mortgage loans on real estate | 95.00% |  |  |
Loan-to-value, percentage | 80.00% |  |  |
Mortgage loans on real estate alternate percentage | 90.00% |  |  |
Funding target attainment percentage |  | 89.50% |  |
Deferred compensation | $ 1,000 | $ 1,000 |  |
Liabilities totaled | 47,000 | 45,000 |  |
Repayment of a loan | 991,000 | 1,200,000 |  |
Expense for ESOP | $ 188,000 | $ 213,000 |  |
Total shares surrendered plan totaled | 66,286 | 84,961 |  |
Amounts contributed ESOP | $ 280,000 | $ 280,000 |  |
Valuation adjustments | 37,000 | 171,000 |  |
Fair value less costs to sell, carrying amount | 5,000 | 182,000 |  |
Write-down | 38,000 | 51,000 |  |
Deposits from related parties | 1,900,000 | 2,900,000 |  |
Increase retained earnings | 441,000 |  |  |
Inputs for determining fair value | $ 84,000 | $ 0 |  |
Multi Family and Nonresidential Loans [Member] |  |  |  |
Summary of Significant Accounting Policies (Textual) |  |  |  |
Fixed-rate mortgage loans with terms | 25 years |  |  |
Mortgage loans on real estate alternate percentage | 80.00% |  |  |
Loans to Qualified Borrowers [Member] |  |  |  |
Summary of Significant Accounting Policies (Textual) |  |  |  |
Loan-to-value, percentage | 90.00% |  |  |
Loans Secured by Savings [Member] |  |  |  |
Summary of Significant Accounting Policies (Textual) |  |  |  |
Loan-to-value, percentage | 90.00% |  |  |
Construction Loans [Member] |  |  |  |
Summary of Significant Accounting Policies (Textual) |  |  |  |
Mortgage loans on real estate alternate percentage | 80.00% |  |  |
Employee Stock Ownership Plan [Member] |  |  |  |
Summary of Significant Accounting Policies (Textual) |  |  |  |
Total shares surrendered plan totaled | 156,700 | 155,794 |  |
Pentegra DB Plan [Member] |  |  |  |
Summary of Significant Accounting Policies (Textual) |  |  |  |
Plan contributions |  |  | $ 153,200,000 | $ 163,100,000
Plan contributions, percentage | 5.00% | 5.00% |  |
Expense related plans totaling | $ 957,000 | $ 695,000 |  |
Mortgage Servicing Rights [Member] |  |  |  |
Summary of Significant Accounting Policies (Textual) |  |  |  |
Fair value, total | $ 82,000 | $ 87,000 |  |
First Mortgage [Member] |  |  |  |
Summary of Significant Accounting Policies (Textual) |  |  |  |
Mortgage loans on real estate alternate percentage | 80.00% |  |  |

X
- Definition This is the result of the average balance during the period of total loans serviced. + References No definition available. + Details
Name: | kffb_AverageLoanServiced
Namespace Prefix: | kffb_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Increase retained earnings. + References No definition available. + Details
Name: | kffb_IncreaseRetainedEarnings
Namespace Prefix: | kffb_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Inputs for determining fair value. + References No definition available. + Details
Name: | kffb_InputsForDeterminingFairValue
Namespace Prefix: | kffb_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of loans sold under FHLB program during the reporting period. Amount of loans sold under FHLB program during the reporting period. + References No definition available. + Details
Name: | kffb_LoanSoldUnderFhlbProgram
Namespace Prefix: | kffb_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Percentage of borrowing capacity under a line of credit and secured by the borrower's residential property. + References No definition available. + Details
Name: | kffb_LoansAndLeasesReceivableConsumerHomeEquityBorrowingCapacityPercentage
Namespace Prefix: | kffb_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | instant

X
- Definition It represents the percentage of mortgage loans on real estate alternate borrowing capacity. + References No definition available. + Details
Name: | kffb_MortgageLoansOnRealEstateAlternateBorrowingCapacityPercentage
Namespace Prefix: | kffb_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition The percentage of mortgage loans on real estate borrowing capacity. + References No definition available. + Details
Name: | kffb_MortgageLoansOnRealEstateBorrowingCapacityPercentage
Namespace Prefix: | kffb_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | kffb_SummaryOfSignificantAccountingPoliciesTextualAbstract
Namespace Prefix: | kffb_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Indicates requirement of varying payment of principal and interest to maturity of mortgage loan within investment in mortgage loan on real estate by entity with substantial portion of business acquiring and holding investment real estate or interest in real estate. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 12 -Footnote 5 -Subsection 29 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 948 -SubTopic 310 -Section S99 -Paragraph 1 -Subparagraph (SX 210.12-29(Footnote 5)) -URI http://asc.fasb.org/extlink&oid=6589523&loc=d3e617274-123014 + Details
Name: | srt_MortgageLoansOnRealEstatePeriodicPaymentTermsVaryingAmounts
Namespace Prefix: | srt_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The periodic amortization (in proportion to and over the period of estimated net servicing income or loss) of capitalized servicing rights, which contractually entitle the servicer to receive fees and ancillary revenues for performing billing, collection, disbursement and recordkeeping services in connection with a mortgage portfolio. As a noncash expense, this element is added back to net income when calculating cash provided by or used in operations using the indirect method. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 28 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=109223946&loc=d3e3602-108585 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 860 -SubTopic 50 -Section 50 -Paragraph 4 -Subparagraph (a)(4) -URI http://asc.fasb.org/extlink&oid=68078379&loc=d3e122739-111746 + Details
Name: | us-gaap_AmortizationOfMortgageServicingRightsMSRs
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The compensation expense recognized during the period pertaining to the deferred compensation arrangement. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=109197908&loc=d3e5047-113901 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 710 -SubTopic 10 -Section 30 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6409875&loc=d3e20015-108363 + Details
Name: | us-gaap_DeferredCompensationArrangementWithIndividualCompensationExpense
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Aggregate carrying value as of the balance sheet date of the liabilities for all deferred compensation arrangements. Represents currently earned compensation under compensation arrangements that is not actually paid until a later date. + References No definition available. + Details
Name: | us-gaap_DeferredCompensationLiabilityCurrentAndNoncurrent
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Percentage of plan assets to benefit obligation of defined benefit plan. + References No definition available. + Details
Name: | us-gaap_DefinedBenefitPlanFundedPercentage
Namespace Prefix: | us-gaap_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | instant

X
- Definition Amount receivable from related parties classified as other, due after one year or the normal operating cycle, if longer. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(11)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08(k)(1)) -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 850 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (d) -URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39549-107864 + Details
Name: | us-gaap_DueFromOtherRelatedPartiesNoncurrent
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount of plan compensation cost recognized during the period. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 40 -Section 50 -Paragraph 1 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=109244661&loc=d3e17540-113929 + Details
Name: | us-gaap_EmployeeStockOwnershipPlanESOPCompensationExpense
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount reported as a liability as of the balance sheet date by the entity (the employer) of the loan made by a third-party lender directly to the ESOP. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 40 -Section 25 -Paragraph 9 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=109244457&loc=d3e16545-113920 + Details
Name: | us-gaap_EmployeeStockOwnershipPlanESOPDebtStructureDirectLoanAmount
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Shares contributed to the ESOP that have not yet been released, committed to be released, or allocated to participant accounts. Suspense shares generally collateralize ESOP debt. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 40 -Section 50 -Paragraph 1 -Subparagraph (d) -URI http://asc.fasb.org/extlink&oid=109244661&loc=d3e17540-113929 + Details
Name: | us-gaap_EmployeeStockOwnershipPlanESOPNumberOfSuspenseShares
Namespace Prefix: | us-gaap_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | instant

X
- Definition Interest and fee income from mortgage loans considered to be held-for-sale. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 220 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-04.1) -URI http://asc.fasb.org/extlink&oid=114873765&loc=SL114874048-224260 + Details
Name: | us-gaap_InterestAndFeeIncomeLoansHeldForSaleMortgages
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Percentage of contributions required of employer under collective bargaining arrangement to total contributions required under all collective bargaining arrangements for pension and other postretirement plan to which two or more unrelated employers contribute where assets contributed by one participating employer may be used to provide benefits to employees of other participating employers. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 80 -Section 50 -Paragraph 5 -Subparagraph (d) -URI http://asc.fasb.org/extlink&oid=65877416&loc=SL14450657-114947 + Details
Name: | us-gaap_MultiemployerPlanCollectiveBargainingArrangementPercentageOfContributionsRequiredForMultipleCollectiveBargainingArrangements
Namespace Prefix: | us-gaap_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount of contributions made to multiemployer plan by all employers who participate in plan. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 80 -Section 50 -Paragraph 7 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=65877416&loc=SL14450678-114947 + Details
Name: | us-gaap_MultiemployerPlansPlanContributions1
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Valuation adjustments made to other real estate not separately disclosed, including, but not limited to, real estate investments, real estate loans that qualify as investments in real estate, and premises that are no longer used in operations may also be included in real estate owned. This excludes real estate assets taken in settlement of troubled loans through surrender or foreclosure. + References No definition available. + Details
Name: | us-gaap_OtherRealEstateValuationAdjustments
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount of cost (reversal of cost) for pension and other postretirement benefits. + References No definition available. + Details
Name: | us-gaap_PensionAndOtherPostretirementBenefitExpense
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The cash inflow from the sale of servicing rights, which contractually entitle the servicer to receive fees and ancillary revenues for performing billing, collection, disbursement and recordkeeping services in connection with a mortgage portfolio. Rights may be obtained via (1) acquisition or assumption of a servicing obligation that does not relate to financial assets of the servicer or its consolidated affiliates; or (2) by originating mortgage loans and then (a) transferring the loans to a Variable Interest Entity (VIE) in a transaction that meets the necessary transfer and classification requirements, or (b) transferring the loans in a transaction that meets the requirements for sale accounting. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 860 -SubTopic 50 -Section 25 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=7524895&loc=d3e120260-111741 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=109223946&loc=d3e3179-108585 + Details
Name: | us-gaap_ProceedsFromSaleOfMortgageServicingRightsMSR
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount, before accumulated depreciation, of real estate investment by entity with substantial portion of business acquiring and holding investment real estate or interest in real estate. Excludes real estate not held as investment or interest. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 970 -SubTopic 360 -Section S99 -Paragraph 1 -Subparagraph (SX 210.12-28(Column E)) -URI http://asc.fasb.org/extlink&oid=6590653&loc=d3e638233-123024 + Details
Name: | us-gaap_RealEstateGrossAtCarryingValue
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount, including tax collected from customer, of revenue from satisfaction of performance obligation by transferring promised good or service to customer. Tax collected from customer is tax assessed by governmental authority that is both imposed on and concurrent with specific revenue-producing transaction, including, but not limited to, sales, use, value-added and excise. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=109196051&loc=SL49130539-203045 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=109196051&loc=SL49130545-203045 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 4 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=109196051&loc=SL49130543-203045 + Details
Name: | us-gaap_RevenueFromContractWithCustomerIncludingAssessedTax
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount of write-down or reserve recognized in the income statement on real estate investments for entities with a substantial portion of business acquiring and holding investment real estate. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 970 -SubTopic 360 -Section S99 -Paragraph 1 -Subparagraph (SX 210.12-28(Footnote 5)) -URI http://asc.fasb.org/extlink&oid=6590653&loc=d3e638233-123024 + Details
Name: | us-gaap_SECScheduleIIIRealEstateWritedownOrReserveAmount
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Fair value of share-based awards for which the grantee gained the right by satisfying service and performance requirements, to receive or retain shares or units, other instruments, or cash. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (d)(2) -URI http://asc.fasb.org/extlink&oid=109197908&loc=d3e5070-113901 + Details
Name: | us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodTotalFairValue
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Details
Name: | us-gaap_FinancialInstrumentAxis=kffb_MultiFamilyAndNonresidentialLoansMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancialInstrumentAxis=kffb_LoansToQualifiedBorrowersMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancialInstrumentAxis=kffb_LoansSecuredBySavingsMember
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_EmployeeStockOwnershipPlanESOPDisclosuresByPlanAxis=kffb_EmployeeStockOwnershipPlanMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_MultiemployerPlanNameAxis=kffb_PentegraDbPlanMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_MortgageLoansOnRealEstateDescriptionLoanCategoryAxis=kffb_MortgageServicingRightsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_MortgageLoansOnRealEstateDescriptionLoanCategoryAxis=us-gaap_FirstMortgageMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |