XML 48 R38.htm IDEA: XBRL DOCUMENT
v3.23.1

Disclosures About Fair Value of Assets and Liabilities (Details) - Schedule of foregoing methods and assumptions, the carrying value and fair value - USD ($) $ in Thousands | Mar. 31, 2023 | Jun. 30, 2022
--- | --- | ---
Financial assets |  |
Held-to-maturity securities | $ 289 | $ 339
Federal Home Loan Bank stock | 4,688 | 6,498
Accrued interest receivable | 887 | 649
Financial liabilities |  |
Advances by borrowers for taxes and insurance | 503 | 766
Total [Member] |  |
Financial assets |  |
Cash and cash equivalents | 8,085 | 25,823
Available-for-sale securities | 12,863 | 10,477
Held-to-maturity securities | 273 | 323
Loans held for sale |  | 153
Loans receivable - net | 290,695 | 271,994
Federal Home Loan Bank stock |  |
Accrued interest receivable | 887 | 649
Financial liabilities |  |
Deposits | 209,133 | 239,834
Federal Home Loan Bank advances | 80,562 | 33,688
Advances by borrowers for taxes and insurance | 503 | 766
Accrued interest payable | 48 | 12
Carrying Value [Member] |  |
Financial assets |  |
Cash and cash equivalents | 8,085 | 25,823
Available-for-sale securities | 12,863 | 10,477
Held-to-maturity securities | 289 | 339
Loans held for sale |  | 152
Loans receivable - net | 306,960 | 274,583
Federal Home Loan Bank stock | 4,688 | 6,498
Accrued interest receivable | 887 | 649
Financial liabilities |  |
Deposits | 209,391 | 239,857
Federal Home Loan Bank advances | 80,899 | 34,066
Advances by borrowers for taxes and insurance | 503 | 766
Accrued interest payable | 48 | 12
Level 1 [Member] |  |
Financial assets |  |
Cash and cash equivalents | 8,085 | 25,823
Available-for-sale securities |  |
Held-to-maturity securities |  |
Loans held for sale |  |
Loans receivable - net |  |
Federal Home Loan Bank stock |  |
Accrued interest receivable |  |
Financial liabilities |  |
Deposits | 94,807 | 115,152
Federal Home Loan Bank advances |  |
Advances by borrowers for taxes and insurance |  |
Accrued interest payable |  |
Level 2 [Member] |  |
Financial assets |  |
Cash and cash equivalents |  |
Available-for-sale securities | 12,863 | 10,477
Held-to-maturity securities | 273 | 323
Loans held for sale |  | 153
Loans receivable - net |  |
Federal Home Loan Bank stock |  |
Accrued interest receivable | 887 | 649
Financial liabilities |  |
Deposits | 114,326 | 124,682
Federal Home Loan Bank advances | 80,562 | 33,688
Advances by borrowers for taxes and insurance | 503 | 766
Accrued interest payable | 48 | 12
Level 3 [Member] |  |
Financial assets |  |
Cash and cash equivalents |  |
Available-for-sale securities |  |
Held-to-maturity securities |  |
Loans held for sale |  |
Loans receivable - net | 290,695 | 271,994
Federal Home Loan Bank stock |  |
Accrued interest receivable |  |
Financial liabilities |  |
Deposits |  |
Federal Home Loan Bank advances |  |
Advances by borrowers for taxes and insurance |  |
Accrued interest payable |  |

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

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

X
- Definition Fair value portion of accrued expenses. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.20) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1 + Details
Name: | us-gaap_AccruedLiabilitiesFairValueDisclosure
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Carrying amount of accumulated prepayments received by financial institutions from borrowers for taxes (for example, property taxes) and insurance (for example, property and catastrophe) which will periodically be remitted to the appropriate governmental agency or vendor on behalf of the borrower. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03.15(5)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479853/942-210-S99-1 + Details
Name: | us-gaap_AdvancePaymentsByBorrowersForTaxesAndInsurance
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Fair value portion of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. + References No definition available. + Details
Name: | us-gaap_CashAndCashEquivalentsFairValueDisclosure
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The carrying amount of the asset transferred to a third party to serve as a deposit, which typically serves as security against failure by the transferor to perform under terms of an agreement. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(17)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1 + Details
Name: | us-gaap_DepositAssets
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of Federal Home Loan Bank (FHLBank) advances to member financial institutions. + References No definition available. + Details
Name: | us-gaap_FederalHomeLoanBankAdvances
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Federal Home Loan Bank (FHLB) stock represents an equity interest in a FHLB. It does not have a readily determinable fair value because its ownership is restricted and it lacks a market (liquidity). + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 942 -SubTopic 325 -Name Accounting Standards Codification -Section 45 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481026/942-325-45-1 + Details
Name: | us-gaap_FederalHomeLoanBankStock
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount, before allowance for credit loss, of investment in debt security measured at amortized cost (held-to-maturity). + References Reference 1: 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 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 320 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 5 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481800/320-10-50-5 Reference 3: 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 4: 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 + Details
Name: | us-gaap_HeldToMaturitySecurities
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 interest earned but not received. Also called accrued interest or accrued interest receivable. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 946 -SubTopic 310 -Name Accounting Standards Codification -Section 45 -Paragraph 1 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480833/946-310-45-1 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(3)(a)(4)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1 + Details
Name: | us-gaap_InterestReceivable
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Fair value portion of loan receivable, including, but not limited to, mortgage loans held for investment, finance receivables held for investment, policy loans on insurance contracts. + 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_LoansReceivableFairValueDisclosure
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

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 Fair value of securitized, pay-through debt securities collateralized by real estate mortgage loans classified as available-for-sale. + References No definition available. + Details
Name: | us-gaap_MortgageBackedSecuritiesAvailableForSaleFairValueDisclosure
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Details
Name: | us-gaap_ConcentrationRiskByBenchmarkAxis=us-gaap_AssetsTotalMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FairValueByMeasurementBasisAxis=us-gaap_CarryingReportedAmountFairValueDisclosureMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FairValueByFairValueHierarchyLevelAxis=us-gaap_FairValueInputsLevel1Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FairValueByFairValueHierarchyLevelAxis=us-gaap_FairValueInputsLevel2Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FairValueByFairValueHierarchyLevelAxis=us-gaap_FairValueInputsLevel3Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |