XML 33 R22.htm IDEA: XBRL DOCUMENT v3.25.3

Disclosures About Fair Value of Assets and Liabilities (Tables)

3 Months Ended

Sep. 30, 2025

Disclosures About Fair Value of Assets and Liabilities [Abstract]

Schedule of Financial Assets Measured at Fair Value on a Recurring Basis

Financial assets measured at fair value on a recurring basis are summarized below:

		Fair Value Measurements Using
(in thousands)		Fair Value				Quoted Prices in Active Markets for Identical Assets (Level 1)				Significant Other Observable Inputs (Level 2)				Significant Unobservable Inputs (Level 3)
September 30, 2025
Agency mortgage-backed: residential		$	11,727			$	–			$	11,727			$	–
June 30, 2025
Agency mortgage-backed: residential		$	9,757			$	–			$	9,757			$	–

Schedule of Carrying Value and Fair Value of the Company’s Financial Instruments

Based on the foregoing methods and assumptions, the carrying value and fair value of the Company’s financial instruments at September 30, 2025 and June 30, 2025 are as follows:

						Fair Value Measurements at
		Carrying				September 30, 2025 Using
(in thousands)		Value				Level 1				Level 2				Level 3				Total
Financial assets
Cash and cash equivalents		$	14,625			$	14,625											$	14,625
Available-for-sale securities			11,727							$	11,727								11,727
Held-to-maturity securities			161								159								159
Loans receivable – net			326,450											$	318,654				318,654
Federal Home Loan Bank stock			3,441																n/a
Accrued interest receivable			1,435								1,435								1,435
Financial liabilities
Deposits		$	271,415			$	75,354			$	196,089								271,443
Federal Home Loan Bank advances			43,784								43,863								43,863
Advances by borrowers for taxes and insurance			1,190								1,190								1,190
Accrued interest payable			396								396								396

						Fair Value Measurements at
		Carrying				June 30, 2025 Using
(in thousands)		Value				Level 1				Level 2				Level 3				Total
Financial assets
Cash and cash equivalents		$	19,480			$	19,480											$	19,480
Available-for-sale securities			9,757							$	9,757								9,757
Held-to-maturity securities			171								171								171
Loans receivable - net			327,248											$	319,432				319,432
Federal Home Loan Bank stock			3,980																n/a
Accrued interest receivable			1,438								1,438								1,438
Financial liabilities
Deposits		$	277,563			$	77,988			$	199,603							$	277,591
Federal Home Loan Bank advances			42,760								42,837								42,837
Advances by borrowers for taxes and insurance			869								869								869
Accrued interest payable			949								949								949

X

- Definition

Tabular disclosure of the fair value of financial instruments, including financial assets and financial liabilities, and the measurements of those instruments, assets, and liabilities.

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Name Accounting Standards Codification
-Section 55
-Paragraph 10
-SubTopic 10
-Topic 825
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482881/825-10-55-10

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 825
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482907/825-10-50-13

Reference 3: http://www.xbrl.org/2003/role/exampleRef
-Topic 825
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 12
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482881/825-10-55-12

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 825
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482907/825-10-50-12

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 825
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 11
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482907/825-10-50-11

+ Details

Name:	us-gaap_FairValueByBalanceSheetGroupingTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	us-gaap_FairValueDisclosuresAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of assets and liabilities, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3).

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-2

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-2

+ Details

Name:	us-gaap_ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringBasisTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration