Regulatory Matters (Tables)

12 Months Ended

Jun. 30, 2021

Federal Home Loan Banks [Abstract]

Association's Actual Capital Amounts and Ratios

The Association’s actual capital amounts (in thousands) and ratios are also presented in the table.

	Actual					Minimum Capital Requirement					Minimum to Be Well Capitalized Under Prompt Corrective Action Provisions
	Amount		Ratio			Amount		Ratio			Amount		Ratio
As of June 30, 2021
Community Bank Leverage Ratio	$	78,539		10.48	%	$	63,685		8.50	%	$	63,685		8.50	%
Tier 1 capital (to adjusted total assets)		78,539		10.48	%		29,970		4.00	%		37,462		5.00	%
Tangible capital (to adjusted tangible assets)		78,539		10.48	%		11,239		1.50	%		N/A		N/A
As of June 30, 2020
Community Bank Leverage Ratio	$	76,428		10.68	%	$	57,238		8.00	%	$	57,238		8.00	%
Tier 1 capital (to adjusted total assets)		76,428		10.68	%		28,619		4.00	%		35,774		5.00	%
Tangible capital (to adjusted tangible assets)		76,428		10.68	%		10,732		1.50	%		N/A		N/A

Reconciliation of Association Equity Amounts

The following is a reconciliation of the Association equity amounts included in the consolidated balance sheets to the amounts reflected for regulatory purposes:

	2021			2020
Association equity	$	80,472		$	80,631
Less net unrealized gains		2,361			4,865
Less postretirement benefit plan		(428	)		(662	)
Tier 1 capital		78,539			76,428
Plus allowance for loan losses subject to limit		6,599			6,234
Total risk-based capital	$	85,138		$	82,662