Benefit Plans	12 Months Ended
Jun. 30, 2026
Benefit Plans
Benefit Plans	Note 10: Benefit Plans The Corporation has a 401(k) defined-contribution plan covering all employees meeting specific age and service requirements. Under the plan, employees may contribute to the plan from their pretax compensation up to the limits set by the Internal Revenue Service. The Corporation makes matching contributions up to 3% of a participants’ pretax compensation. Participants vest immediately in their own contributions with 100% vesting in the Corporation’s contributions occurring after six years of credited service. The Corporation’s expense for the plan was approximately $327,000 and $276,000 for the fiscal years ended June 30, 2026 and 2025, respectively. The Corporation has a multi-year employment agreement and a post-retirement compensation agreement with one executive officer. At June 30, 2026 and 2025, the accrued liability related to the post-retirement compensation agreement was $3.6 million and $3.3 million, respectively, with costs accrued and recognized as expense on a quarterly basis. For fiscal year 2026 and 2025, the accrued expense for this liability was $281,000 and $178,000, respectively. The Corporation has established funding arrangements intended to provide for the post-retirement benefit obligation consistent with contractual requirements and actuarially determined estimates of the total future obligation. The Corporation invests in BOLI to provide sufficient funding for this post-retirement obligation. As of June 30, 2026 and 2025, the cash surrender value of BOLI was $8.9 million and $8.7 million, respectively. For fiscal year 2026 and 2025, total BOLI income, net of mortality costs, was $183,000 and $184,000, respectively. Employee Stock Ownership Plan (“ESOP”) The Corporation established an ESOP in June 1996 for all employees who are age 21 or older and have completed one year of service with the Corporation during which they have served a minimum of 1,000 hours. The Corporation recognizes compensation expense when the Corporation contributes funds to the ESOP for the purchase of the Corporation’s common stock to be allocated to the ESOP participants. The Corporation's contribution to the ESOP plan is discretionary. During fiscal year 2026 and 2025, there were 40,000 shares for each year that were purchased in the open market to fulfill the annual discretionary allocation. Since the annual contributions are discretionary, the benefits payable under the ESOP cannot be reasonably estimated. Benefits generally become 100% vested after six years of credited service. Vesting accelerates upon retirement, death or disability of the participant or in the event of a change in control of the Corporation. Forfeitures are reallocated among remaining participating employees in the same proportion as contributions. Benefits are payable upon death, retirement, early retirement, disability or separation from service. The net expense related to the ESOP for the fiscal years ended June 30, 2026 and 2025, was $653,000 and $592,000, respectively. Shares and cash contributions, if any, are allocated at the end of each calendar year. For the calendar years 2025 and 2024, the total ESOP allocation was 40,000 shares for each period.

Benefit Plans

12 Months Ended

Jun. 30, 2026

Note 10: Benefit Plans

The Corporation has a 401(k) defined-contribution plan covering all employees meeting specific age and service requirements. Under the plan, employees may contribute to the plan from their pretax compensation up to the limits set by the Internal Revenue Service. The Corporation makes matching contributions up to 3% of a participants’ pretax compensation. Participants vest immediately in their own contributions with 100% vesting in the Corporation’s

contributions occurring after six years of credited service. The Corporation’s expense for the plan was approximately $327,000 and $276,000 for the fiscal years ended June 30, 2026 and 2025, respectively.

The Corporation has a multi-year employment agreement and a post-retirement compensation agreement with one executive officer. At June 30, 2026 and 2025, the accrued liability related to the post-retirement compensation agreement was $3.6 million and $3.3 million, respectively, with costs accrued and recognized as expense on a quarterly basis. For fiscal year 2026 and 2025, the accrued expense for this liability was $281,000 and $178,000, respectively. The Corporation has established funding arrangements intended to provide for the post-retirement benefit obligation consistent with contractual requirements and actuarially determined estimates of the total future obligation. The Corporation invests in BOLI to provide sufficient funding for this post-retirement obligation. As of June 30, 2026 and 2025, the cash surrender value of BOLI was $8.9 million and $8.7 million, respectively. For fiscal year 2026 and 2025, total BOLI income, net of mortality costs, was $183,000 and $184,000, respectively.

Employee Stock Ownership Plan (“ESOP”)

The Corporation established an ESOP in June 1996 for all employees who are age 21 or older and have completed one year of service with the Corporation during which they have served a minimum of 1,000 hours.

The Corporation recognizes compensation expense when the Corporation contributes funds to the ESOP for the purchase of the Corporation’s common stock to be allocated to the ESOP participants. The Corporation's contribution to the ESOP plan is discretionary. During fiscal year 2026 and 2025, there were 40,000 shares for each year that were purchased in the open market to fulfill the annual discretionary allocation. Since the annual contributions are discretionary, the benefits payable under the ESOP cannot be reasonably estimated.

Benefits generally become 100% vested after six years of credited service. Vesting accelerates upon retirement, death or disability of the participant or in the event of a change in control of the Corporation. Forfeitures are reallocated among remaining participating employees in the same proportion as contributions. Benefits are payable upon death, retirement, early retirement, disability or separation from service.

The net expense related to the ESOP for the fiscal years ended June 30, 2026 and 2025, was $653,000 and $592,000, respectively. Shares and cash contributions, if any, are allocated at the end of each calendar year. For the calendar years 2025 and 2024, the total ESOP allocation was 40,000 shares for each period.