Citizens Community Bancorp (CZWI) 10-Q 10 Aug 15 2015 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Jun. 30, 2015	Aug. 10, 2015
Document and Entity Information [Abstract]
Entity Registrant Name	Citizens Community Bancorp Inc.
Entity Central Index Key	1,367,859
Document Type	10-Q
Document Period End Date	Jun. 30, 2015
Amendment Flag	false
Document Fiscal Year Focus	2,015
Document Fiscal Period Focus	Q3
Current Fiscal Year End Date	--09-30
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding		5,232,579

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Jun. 30, 2015	Sep. 30, 2014
Assets
Cash and cash equivalents	$ 19,470	$ 11,434
Other interest-bearing deposits	1,495	245
Investment securities (available for sale securities at fair value of $63,767 and $62,189, and held to maturity securities at cost of $8,441 and $8,785 at June 30, 2015 and September 30, 2014, respectively)	72,208	70,974
Federal Home Loan Bank stock	4,626	5,515
Loans receivable	457,208	470,366
Allowance for loan losses	(6,562)	(6,506)
Loans receivable, net	450,646	463,860
Office properties and equipment, net	3,000	3,725
Accrued interest receivable	1,413	1,478
Intangible assets	118	161
Foreclosed and repossessed assets, net	919	1,050
Other assets	11,986	11,373
TOTAL ASSETS	565,881	569,815
Liabilities:
Deposits	456,453	449,767
Federal Home Loan Bank advances	45,891	58,891
Other liabilities	4,298	3,864
Total liabilities	506,642	512,522
Stockholders’ equity:
Common stock— $0.01 par value, authorized 30,000,000, 5,232,720 and 5,167,061 shares issued and outstanding, respectively	52	52
Additional paid-in capital	54,726	54,257
Retained earnings	5,553	4,049
Unearned deferred compensation	(314)	(223)
Accumulated other comprehensive loss	(778)	(842)
Total stockholders’ equity	59,239	57,293
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY	$ 565,881	$ 569,815

Consolidated Balance Sheets (Un

Consolidated Balance Sheets (Unaudited) (Parenthetical) - USD ($) $ in Thousands	Jun. 30, 2015	Sep. 30, 2014
Statement of Financial Position [Abstract]
Estimated Fair Value	$ 63,767	$ 62,189
Held-to-maturity Securities, Amortized Cost before Other than Temporary Impairment	$ 8,441	$ 8,785
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, authorized (in shares)	30,000,000	30,000,000
Common stock, issued (in shares)	5,232,720	5,167,061
Common stock, outstanding (in shares)	5,232,720	5,167,061

Consolidated Statements of Oper

Consolidated Statements of Operations (Unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Interest and dividend income:
Interest and fees on loans	$ 5,304	$ 5,589	$ 16,275	$ 16,830
Interest on investments	317	381	998	1,097
Total interest and dividend income	5,621	5,970	17,273	17,927
Interest expense:
Interest on deposits	947	878	2,845	2,705
Interest on borrowed funds	148	168	476	486
Total interest expense	1,095	1,046	3,321	3,191
Net interest income before provision for loan losses	4,526	4,924	13,952	14,736
Provision for loan losses	150	455	535	1,535
Net interest income after provision for loan losses	4,376	4,469	13,417	13,201
Non-interest income:
Total fair value adjustments and other-than-temporary impairment	0	0	0	(78)
Net gains (losses) on sale of available for sale securities	13	(7)	60	(149)
Net gains (losses) on available for sale securities	13	(7)	60	(227)
Service charges on deposit accounts	423	494	1,273	1,497
Loan fees and service charges	276	223	923	577
Other	219	211	633	582
Total non-interest income	931	921	2,889	2,429
Non-interest expense:
Salaries and related benefits	2,195	2,435	6,548	7,079
Occupancy	589	611	2,073	1,881
Office	317	442	825	1,102
Data processing	393	380	1,177	1,125
Amortization of core deposit intangible	15	14	43	43
Advertising, marketing and public relations	126	95	410	239
FDIC premium assessment	98	104	306	313
Professional services	251	(155)	840	276
Other	374	572	1,049	1,700
Total non-interest expense	4,358	4,498	13,271	13,758
Income (loss) before provision for income tax	949	892	3,035	1,872
Provision (benefit) for income taxes	337	334	1,112	690
Net income attributable to common stockholders	$ 612	$ 558	$ 1,923	$ 1,182
Per share information:
Basic earnings (in dollars per share)	$ 0.12	$ 0.11	$ 0.37	$ 0.23
Diluted earnings (in dollars per share)	0.12	0.11	0.37	0.23
Cash dividends paid (in dollars per share)	$ 0	$ 0	$ 0.08	$ 0.04

Consolidated Statements of Othe

Consolidated Statements of Other Comprehensive Income (Unaudited) - USD ($) $ in Thousands	9 Months Ended
	Jun. 30, 2015	Jun. 30, 2014
Statement of Comprehensive Income [Abstract]
Net income attributable to common stockholders	$ 1,923	$ 1,182
Securities available for sale
Net unrealized losses arising during period	27	1,422
Reclassification adjustment for gains included in net income	36	(89)
Change for realized losses on securities available for sale for other-than-temporary impairment write-down	0	47
Unrealized gains on securities	63	1,380
Other Comprehensive (Income) Loss, Amortization Adjustment from AOCI, Pension and Other Postretirement Benefit Plans, for Net Prior Service Cost (Credit), Net of Tax	1	0
Total other comprehensive income (loss), net of tax	64	1,380
Comprehensive income	$ 1,987	$ 2,562

Consolidated Statements of Oth6

Consolidated Statements of Other Comprehensive Income (Unaudited) - Reclassifications Out of Accumulated Other Comprehensive Income - USD ($) $ in Thousands		9 Months Ended
		Jun. 30, 2015
Reclassification out of Accumulated Other Comprehensive Income [Line Items]
Gain (Loss) on Investments		$ 60
Provision (benefit) for income taxes		(1,112)
Net income attributable to common stockholders		1,923
Accumulated Net Unrealized Investment Gain (Loss) [Member] | Reclassification out of Accumulated Other Comprehensive Income [Member]
Reclassification out of Accumulated Other Comprehensive Income [Line Items]
Gain (Loss) on Investments	[1]	60
Provision (benefit) for income taxes	[1]	(24)
Net income attributable to common stockholders	[1]	$ 36
[1]	Amounts in parentheses indicate decreases to profit/loss.

Consolidated Statement of Chang

Consolidated Statement of Changes in Stockholders' Equity (Unaudited) - 9 months ended Jun. 30, 2015 - USD ($) $ in Thousands	Total	Common Stock	Additional Paid-In Capital	Retained Earnings	Unearned Deferred Compensation	Accumulated Other Comprehensive Income (Loss)
Beginning balance at Sep. 30, 2014	$ 57,293	$ 52	$ 54,257	$ 4,049	$ (223)	$ (842)
Beginning balance, shares at Sep. 30, 2014		5,167,061
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net Income	1,923			1,923
Other comprehensive loss	64					64
Surrender of vested shares, shares		(3,796)
Surrender of vested shares, value	(35)		(35)
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Net of Forfeitures		17,500
Stock Granted, Value, Share-based Compensation, Net of Forfeitures	0		161		(161)
Common stock options exercised - 29,967 shares (in shares)		51,955
Common stock options exercised	299		299
Stock option expense	44		44
Amortization of restricted stock	70				70
Cash dividends ($0.08 per share)	419			419
Ending balance, shares at Jun. 30, 2015		5,232,720
Ending balance at Jun. 30, 2015	$ 59,239	$ 52	$ 54,726	$ 5,553	$ (314)	$ (778)

Consolidated Statement of Chan8

Consolidated Statement of Changes in Stockholders' Equity (Unaudited) Consolidated Statement of Changes in Stockholders' Equity (Unaudited) (Parenthetical) - $ / shares	3 Months Ended		9 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Statement of Stockholders' Equity [Abstract]
Cash dividends	$ 0	$ 0	$ 0.08	$ 0.04

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	9 Months Ended
	Jun. 30, 2015	Jun. 30, 2014
Cash flows from operating activities:
Net income attributable to common stockholders	$ 1,923	$ 1,182
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Net amortization of premium/discount on securities	637	768
Depreciation	937	748
Provision for loan losses	535	1,535
Net realized gain on sale of securities	(60)	149
Other-than-temporary impairment on mortgage-backed securities	0	78
Amortization of core deposit intangible	43	43
Amortization of restricted stock	70	48
Stock based compensation expense	44	32
Loss on sale of office properties	0	326
(Benefit) provision for deferred income taxes	(151)	1,002
Net gains from disposals of foreclosed properties	12	(63)
Provision for valuation allowance on foreclosed properties	34	61
Decrease in accrued interest receivable and other assets	(435)	(605)
Increase in other liabilities	435	526
Total adjustments	2,101	4,648
Net cash provided by operating activities	4,024	5,830
Cash flows from investing activities:
Purchase of securities available for sale	(36,695)	(18,581)
Purchase of bank owned life insurance	0	(3,000)
Net (increase) decrease in interest-bearing deposits	(1,250)	1,743
Proceeds from sale of securities available for sale	29,286	21,199
Principal payments on securities available for sale	5,703	4,888
Proceeds from sale of Federal Home Loan Bank (FHLB) stock	650	0
Purchase of Federal Reserve Bank Stock	0	(1,695)
Proceeds from sale of Federal Home Loan Bank (FHLB) stock	239	0
Proceeds from sale of foreclosed properties	793	1,286
Net decrease in loans	11,965	(26,806)
Net capital expenditures	(217)	(356)
Net cash received from sale of office properties	7	150
Net cash provided by investing activities	10,481	(21,172)
Cash flows from financing activities:
Net (decrease) increase in Federal Home Loan Bank advances	(13,000)	14,891
Net increase (decrease) in deposits	6,686	(7,580)
Surrender of restricted shares of common stock	(35)	(21)
Exercise of common stock options	299	0
Cash dividends paid	(419)	(207)
Net cash from (used in) financing activities	(6,469)	7,083
Net increase (decrease) in cash and cash equivalents	8,036	(8,259)
Cash and cash equivalents at beginning of period	11,434	17,601
Cash and cash equivalents at end of period	19,470	9,342
Cash paid during the year for:
Interest on deposits	2,842	2,703
Interest on borrowings	484	584
Income taxes	979	84
Supplemental noncash disclosure:
Transfers from loans receivable to foreclosed and repossessed assets	$ 714	$ 1,715

Nature of Business and Summary

Nature of Business and Summary of Significant Accounting Policies	9 Months Ended
	Jun. 30, 2015
Accounting Policies [Abstract]
NATURE OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NATURE OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The accompanying consolidated financial statements include the accounts of Citizens Community Bancorp, Inc. (the “Company”) and its wholly owned subsidiary, Citizens Community Federal N.A. (the "Bank"), and have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”) for interim financial statements. Citizens Community Bancorp was a successor to Citizens Community Federal as a result of a regulatory restructuring into the mutual holding company form, which was effective on March 29, 2004. Originally, Citizens Community Federal was a credit union. In December 2001, Citizens Community Federal converted to a federal mutual savings bank. In 2004, Citizens Community Federal reorganized into the mutual holding company form of organization. In 2006, Citizens Community Bancorp completed its second-step mutual to stock conversion. On April 16, 2014, the U.S. Office of the Comptroller of the Currency (the "OCC"), the primary federal regulator for Citizens Community Bancorp, Inc. and Citizens Community Federal, provided written notice to the Bank of the OCC's approval for the Bank to convert to a national banking association (a "National Bank") and operate under the title of Citizens Community Federal National Association ("Citizens Community Federal N.A."). The consummation of the conversion to a National Bank was effective as of May 31, 2014. On April 18, 2014, Citizens Community Bancorp, Inc. received written notice from the Federal Reserve Bank of Minneapolis (the "FRB") notifying the Company of the FRB's approval of the Company becoming a bank holding company as a result of the proposed conversion of the Bank from a federally-chartered savings bank to a National Bank, which approval was also effective as of May 31, 2014. The consolidated income of the Company is principally derived from the income of the Bank, the Company’s wholly owned subsidiary. The Bank originates residential, commercial, agricultural, consumer and commercial and industrial (C&I) loans and accepts deposits from customers, primarily in Wisconsin, Minnesota and Michigan. The Bank operates 20 full-service offices, eight stand-alone locations and 12 branches predominantly located inside Walmart Supercenters. The Bank is subject to competition from other financial institutions and non-financial institutions providing financial products. Additionally, the Bank is subject to the regulations of certain regulatory agencies and undergoes periodic examination by those regulatory agencies. In preparing these consolidated financial statements, we evaluated the events and transactions that occurred through August 10, 2015 , the date on which the financial statements were available to be issued. As of August 10, 2015 , there were no subsequent events which required recognition or disclosure. The accompanying consolidated interim financial statements are unaudited. However, in the opinion of management, all adjustments (consisting of normal recurring accruals) considered necessary for a fair presentation have been included. Unless otherwise stated herein, and except for shares and per share amounts, all amounts are in thousands. Principles of Consolidation – The accompanying consolidated financial statements include the accounts of the Company and its wholly-owned subsidiary, Citizens Community Federal N.A. All significant intercompany accounts and transactions have been eliminated. Use of Estimates – Preparation of consolidated financial statements in conformity with accounting principles generally accepted in the United States of America (“U.S. GAAP”) requires management to make estimates and assumptions that affect the amounts reported in the consolidated financial statements and accompanying disclosures. These estimates are based on management’s best knowledge of current events and actions the Company may undertake in the future. Estimates are used in accounting for, among other items, fair value of financial instruments, the allowance for loan losses, valuation of acquired intangible assets, useful lives for depreciation and amortization, indefinite-lived intangible assets and long-lived assets, deferred tax assets, uncertain income tax positions and contingencies. Management does not anticipate any material changes to estimates made herein in the near term. Factors that may cause sensitivity to the aforementioned estimates include but are not limited to external market factors such as market interest rates and unemployment rates, changes to operating policies and procedures, and changes in applicable banking regulations. Actual results may ultimately differ from estimates, although management does not generally believe such differences would materially affect the consolidated financial statements in any individual reporting period. Investment Securities; Held to Maturity and Available for Sale – Management determines the appropriate classification of investment securities at the time of purchase and reevaluates such designation as of the date of each balance sheet. Securities are classified as held to maturity when the Company has the positive intent and ability to hold the securities to maturity. Held to maturity securities are stated at amortized cost. Investment securities not classified as held to maturity are classified as available for sale. Available for sale securities are stated at fair value, with unrealized holding gains and losses deemed other than temporarily impaired due to non-credit issues being reported in other comprehensive income (loss), net of tax. Unrealized losses deemed other-than-temporary due to credit issues are reported in the Company’s net income in the period in which the losses arise. Interest income includes amortization of purchase premium or accretion of purchase discount. Amortization of premiums and accretion of discounts are recognized in interest income using the interest method over the estimated lives of the underlying securities. In estimating other-than-temporary impairment (OTTI), management considers: (1) the length of time and extent that fair value has been less than cost, (2) the financial condition and near-term prospects of the issuer, and (3) the Company’s ability and intent to hold the security for a period sufficient to allow for any anticipated recovery in fair value. The difference between the present values of the cash flows expected to be collected and the amortized cost basis is the credit loss. The credit loss is the portion of OTTI that is recognized in operations and is a reduction to the cost basis of the security. The portion of other-than-temporary impairment related to all other factors is included in other comprehensive income (loss), net of the related tax effect. Loans – Loans that management has the intent and ability to hold for the foreseeable future, until maturity or payoff are reported at the principal balance outstanding, net of unearned interest, and net of deferred loan fees and costs. Interest income is accrued on the unpaid principal balance of these loans. Loan origination fees, net of certain direct origination costs, are deferred and recognized in interest income using the interest method without anticipating prepayments. Interest income on commercial, mortgage and consumer loans is discontinued according to the following schedules: • Commercial loans, including Agricultural and C&I loans, past due 90 days or more; • Closed end consumer loans past due 120 days or more; and • Real estate loans and open ended consumer loans past due 180 days or more. Past due status is based on the contractual terms of the loan. In all cases, loans are placed on nonaccrual status or charged off at an earlier date if collection of principal or interest is considered doubtful. All interest accrued but not received for a loan placed on nonaccrual status is reversed against interest income. Interest received on such loans is accounted for on the cash basis or cost recovery method until qualifying for return to accrual status. Loans are returned to accrual status when payments are made that bring the loan account current with the contractual term of the loan and a 6 month payment history has been established. Interest on impaired loans considered troubled debt restructurings (“TDRs”) or substandard, less than 90 days delinquent, is recognized as income as it accrues based on the revised terms of the loan over an established period of continued payment. Substandard loans, as defined by the OCC, our primary banking regulator, are loans that are inadequately protected by the current sound worth and paying capacity of the obligor or of the collateral pledged, if any. Real estate loans and open ended consumer loans are charged off to estimated net realizable value less estimated selling costs at the earlier of when (a) the loan is deemed by management to be uncollectible, or (b) the loan becomes past due 180 days or more. Closed end consumer loans are charged off to net realizable value at the earlier of when (a) the loan is deemed by management to be uncollectible, or (b) the loan becomes past due 120 days or more. Commercial loans, including Agricultural and C&I loans, are charged off to net realizable value at the earlier of when (a) the loan is deemed by management to be uncollectible, or (b) the loan becomes past due 90 days or more. Allowance for Loan Losses – The allowance for loan losses (“ALL”) is a valuation allowance for probable and inherent credit losses in our loan portfolio. Loan losses are charged against the ALL when management believes that the collectability of a loan balance is unlikely. Subsequent recoveries, if any, are credited to the ALL. Management estimates the required ALL balance taking into account the following factors: past loan loss experience; the nature, volume and composition of our loan portfolio; known and inherent risks in our loan portfolio; information about specific borrowers’ ability to repay; estimated collateral values; current economic conditions; and other relevant factors determined by management. The ALL consists of specific and general components. The specific component relates to loans that are individually classified as impaired. The general component covers non-impaired loans and is based on historical loss experience adjusted for certain qualitative factors. The entire ALL balance is available for any loan that, in our management’s judgment, should be charged off. A loan is impaired when full payment under the loan terms is not expected. Impaired loans consist of all TDRs, as well as individual substandard loans not considered a TDR, when full payment under the loan terms is not expected. All TDRs are individually evaluated for impairment. See Note 3, “Loans, Allowance for Loan Losses and Impaired Loans” for more information on what we consider to be a TDR. If a TDR or substandard loan is deemed to be impaired, a specific ALL allocation may be established so that the loan is reported, net, at the lower of (a) outstanding principal balance, (b) the present value of estimated future cash flows using the loan’s existing rate; or (c) at the fair value of any collateral, less estimated disposal costs, if repayment is expected solely from the underlying collateral of the loan. For TDRs less than 90+ days past due, and certain substandard loans that are less than 90+ days delinquent, the likelihood of the loan migrating to over 90 days past due is also taken into account when determining the specific ALL allocation for these particular loans. Large groups of smaller balance homogeneous loans, such as non-TDR commercial, consumer and residential real estate loans, are collectively evaluated for impairment, and accordingly, are not separately identified for impairment disclosures. Foreclosed and Repossessed Assets, net – Assets acquired through foreclosure or repossession are initially recorded at fair value, less estimated costs to sell, which establishes a new cost basis. If the fair value declines subsequent to foreclosure or repossession, a valuation allowance is recorded through expense. Costs incurred after acquisition are expensed and are included in non-interest expense, other on our Consolidated Statements of Operations. Income Taxes – The Company accounts for income taxes in accordance with the Financial Accounting Standards Board (FASB) Accounting Standards Codification (“ASC”) Topic 740, “Income Taxes.” Under this guidance, deferred taxes are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates that will apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized as income or expense in the period that includes the enactment date. See Note 6, "Income Taxes" for details on the Company’s income taxes. The Company regularly reviews the carrying amount of its net deferred tax assets to determine if the establishment of a valuation allowance is necessary. If based on the available evidence, it is more likely than not that all or a portion of the Company’s net deferred tax assets will not be realized in future periods, a deferred tax valuation allowance would be established. Consideration is given to various positive and negative factors that could affect the realization of the deferred tax assets. In evaluating this available evidence, management considers, among other things, historical performance, expectations of future earnings, the ability to carry back losses to recoup taxes previously paid, the length of statutory carryforward periods, any experience with utilization of operating loss and tax credit carryforwards not expiring, tax planning strategies and timing of reversals of temporary differences. Significant judgment is required in assessing future earnings trends and the timing of reversals of temporary differences. Accordingly, the Company’s evaluation is based on current tax laws as well as management’s expectations of future performance. Earnings Per Share – Basic earnings per common share is net income or loss divided by the weighted average number of common shares outstanding during the period. Diluted earnings per common share includes the dilutive effect of additional potential common shares issuable during the period, consisting of stock options outstanding under the Company’s stock incentive plans that have an exercise price that is less than the Company's stock price on the reporting date. Reclassifications – Certain items previously reported were reclassified for consistency with the current presentation. Recent Accounting Pronouncements - In August, 2014, the FASB issued Accounting Standards Update ("ASU") 2014-14; "Receivables; Troubled Debt Restructurings by Creditors (Subtopic 310-40): Classification of Certain Government-Guaranteed Mortgage Loans upon Foreclosure". ASU 2014-14 is intended to improve accounting and disclosure consistency related to how creditors classify government-guaranteed mortgage loans, including FHA or VA guaranteed loans, upon foreclosure. For public entities, ASU 2014-09 is effective on a prospective basis for the annual periods, and interim periods within those annual periods, beginning after December 15, 2014. Early adoption is permitted. The Company expects the adoption of ASU 2014-14 will have no material effect on the Company's consolidated results of operations, financial position or cash flows. In May, 2014, the FASB issued ASU 2014-09; "Revenue from Contracts with Customers (Topic 606). ASU 2014-09 is intended to clarify and simplify revenue recognition principles, develop a common revenue standard across industries and accounting frameworks, and improve the usefulness and consistency of revenue reporting. For public entities, ASU 2014-09 is effective on a retrospective basis for the annual periods, and interim periods within those annual periods, beginning after December 15, 2017. Early adoption is not permitted. The Company expects the adoption of ASU 2014-09 will have no material effect on the Company's consolidated results of operations, financial position or cash flows. In January, 2014, the FASB issued ASU 2014-04; "Receivables - Troubled Debt Restructurings by Creditors (Subtopic 310-40): Reclassification of Residential Real Estate Collateralized Consumer Mortgage Loans upon Foreclosure (a consensus of the FASB Emerging Issues Task Force)". ASU 2014-04 is intended to improve consistency among reporting entities by clarifying when an in substance foreclosure occurs, that is, when a creditor should derecognize a loan and recognize the corresponding real estate collateral as a separate asset. For public entities, ASU 2014-04 is effective for the annual periods, and interim periods within those annual periods, beginning after December 15, 2014. Early adoption is permitted. The Company expects the adoption of ASU 2014-04 to have no material effect on the Company's consolidated results of operations, financial position or cash flows.

Fair Value Accounting

Fair Value Accounting	9 Months Ended
	Jun. 30, 2015
Fair Value Disclosures [Abstract]
FAIR VALUE ACCOUNTING	FAIR VALUE ACCOUNTING ASC Topic 820-10, “ Fair Value Measurements and Disclosures ” establishes a fair value hierarchy which requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. The statement describes three levels of inputs that may be used to measure fair value: Level 1- Quoted prices (unadjusted) for identical assets or liabilities in active markets that the Company has the ability to access as of the measurement date. Level 2- Significant other observable inputs other than Level 1 prices such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data. Level 3- Significant unobservable inputs that reflect the Company’s assumptions about the factors that market participants would use in pricing an asset or liability. A financial instrument’s categorization within the valuation hierarchy is based upon the lowest level of input within the valuation hierarchy that is significant to the fair value measurement. The fair value of securities available for sale is determined by obtaining market price quotes from independent third parties wherever such quotes are available (Level 1 inputs); or matrix pricing, which is a mathematical technique widely used in the industry to value debt securities without relying exclusively on quoted prices for the specific securities but rather by relying on the securities’ relationship to other benchmark quoted securities (Level 2 inputs). Where such quotes are not available, the Company utilizes independent third party valuation analysis to support the Company’s estimates and judgments in determining fair value (Level 3 inputs). Assets Measured on a Recurring Basis The following tables present the financial instruments measured at fair value on a recurring basis as of June 30, 2015 and September 30, 2014 : Fair Value Quoted Prices in Active Markets for Identical Instruments (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) June 30, 2015 Investment securities: U.S. government agency obligations $ 12,441 $ — $ 12,441 $ — Obligations of states and political subdivisions 20,468 — 20,468 — Mortgage-backed securities 30,797 — 30,797 — Federal Agricultural Mortgage Corporation 61 — 61 — Total $ 63,767 $ — $ 63,767 $ — September 30, 2014 Investment securities: U.S. government agency obligations $ 22,103 $ — $ 22,103 $ — Obligations of states and political subdivisions 11,194 — 11,194 — Mortgage-backed securities 28,827 — 28,827 — Federal Agricultural Mortgage Corporation 65 — 65 — Total $ 62,189 $ — $ 62,189 $ — The following table presents a reconciliation of non-agency mortgage-backed securities held by the Bank measured at fair value on a recurring basis using significant unobservable inputs (Level 3) for the nine months ended June 30, 2015 and 2014 : Nine Months Ended June 30, 2015 June 30, 2014 Balance beginning of period $ — $ 1,226 Total gains or losses (realized/unrealized): Included in earnings — (274 ) Included in other comprehensive loss — 615 Sales — (1,321 ) Payments, accretion and amortization — (246 ) Balance end of period $ — $ — Assets Measured on a Nonrecurring Basis The following tables present the financial instruments measured at fair value on a nonrecurring basis as of June 30, 2015 and September 30, 2014 : Fair Value Quoted Prices in Active Markets for Identical Instruments (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) June 30, 2015 Foreclosed and repossessed assets, net $ 919 $ — $ — $ 919 Impaired loans with allocated allowances 1,965 — — 1,965 Total $ 2,884 $ — $ — $ 2,884 September 30, 2014 Foreclosed and repossessed assets, net $ 1,050 $ — $ — $ 1,050 Impaired loans with allocated allowances 2,929 — — 2,929 Total $ 3,979 $ — $ — $ 3,979 The fair value of TDRs was determined by obtaining independent third party appraisals and/or internally developed collateral valuations to support the Company’s estimates and judgments in determining the fair value of the underlying collateral supporting TDRs. The fair value of foreclosed and repossessed assets was determined by obtaining market price valuations from independent third parties wherever such valuations were available for other collateral owned. The Company utilized independent third party appraisals to support the Company’s estimates and judgments in determining fair value for other real estate owned. Fair Values of Financial Instruments ASC 825-10 and ASC 270-10, Interim Disclosures about Fair Value Financial Instruments , require disclosures about fair value financial instruments and significant assumptions used to estimate fair value. The estimated fair values of financial instruments not previously disclosed are determined as follows: Cash and Cash Equivalents Due to their short-term nature, the carrying amounts of cash and cash equivalents are considered to be a reasonable estimate of fair value. Other Interest-Bearing Deposits Fair value of interest bearing deposits is estimated based on their carrying amounts. Non-marketable Equity Securities, at cost Non-marketable equity securities are comprised of Federal Home Loan Bank stock and Federal Reserve Bank stock carried at cost, which are their redeemable fair values since the market for each category of this stock is restricted. Loans Receivable, net Fair value is estimated for portfolios of loans with similar financial characteristics. Loans are segregated by type such as real estate, C&I and consumer. The fair value of loans is calculated by discounting scheduled cash flows through the estimated maturity date using market discount rates reflecting the credit and interest rate risk inherent in the loan. The estimate of maturity is based on the Bank’s repayment schedules for each loan classification. Accrued Interest Receivable and Payable Due to their short-term nature, the carrying amounts of accrued interest receivable and payable are considered to be a reasonable estimate of fair value. Deposits The fair value of deposits with no stated maturity, such as demand deposits, savings accounts, and money market accounts, is the amount payable on demand at the reporting date. The fair value of fixed rate certificate accounts is calculated by using discounted cash flows applying interest rates currently being offered on similar certificates. Federal Home Loan Bank Advances The fair value of long-term borrowed funds is estimated using discounted cash flows based on the Bank’s current incremental borrowing rates for similar borrowing arrangements. The carrying value of short-term borrowed funds approximates their fair value. Off-Balance-Sheet Instruments The fair value of off-balance sheet commitments would be estimated using the fees currently charged to enter into similar agreements, taking into account the remaining terms of the agreements, the current interest rates, and the present creditworthiness of the customers. Since this amount is immaterial to the Company’s consolidated financial statements, no amount for fair value is presented. The carrying amount and estimated fair value of the Company's financial instruments as of the dates indicated below were as follows: June 30, 2015 September 30, 2014 Carrying Amount Estimated Fair Value Carrying Amount Estimated Fair Value Financial assets: Cash and cash equivalents $ 19,470 $ 19,470 $ 11,434 $ 11,434 Interest-bearing deposits 1,495 1,495 245 245 Investment securities 72,208 72,326 70,974 70,997 Non-marketable equity securities, at cost 4,626 4,626 5,515 5,515 Loans receivable, net 450,646 466,377 463,860 479,961 Accrued interest receivable 1,413 1,413 1,478 1,478 Financial liabilities: Deposits $ 456,453 $ 460,989 $ 449,767 $ 454,170 FHLB advances 45,891 46,270 58,891 59,331 Accrued interest payable 16 16 13 13

Loans, Allowance for Loan Losse

Loans, Allowance for Loan Losses and Impaired Loans	9 Months Ended
	Jun. 30, 2015
Receivables [Abstract]
LOANS, ALLOWANCE FOR LOAN LOSSES AND IMPAIRED LOANS	LOANS, ALLOWANCE FOR LOAN LOSSES AND IMPAIRED LOANS The ALL represents management’s estimate of probable and inherent credit losses in the Bank’s loan portfolio. Estimating the amount of the ALL requires the exercise of significant judgment and the use of estimates related to the amount and timing of expected future cash flows on impaired loans, estimated losses on pools of homogeneous loans based on historical loss experience, and consideration of other qualitative factors such as current economic trends and conditions, all of which may be susceptible to significant change. There are many factors affecting the ALL; some are quantitative, while others require qualitative judgment. The process for determining the ALL (which management believes adequately considers potential factors which result in probable credit losses), includes subjective elements and, therefore, may be susceptible to significant change. To the extent actual outcomes differ from management estimates, additional provision for loan losses could be required that could adversely affect the Company’s earnings or financial position in future periods. Allocations of the ALL may be made for specific loans but the entire ALL is available for any loan that, in management’s judgment, should be charged-off or for which an actual loss is realized. As an integral part of their examination process, various regulatory agencies also review the Bank’s ALL. Such agencies may require that changes in the ALL be recognized when such regulators’ credit evaluations differ from those of our management based on information available to the regulators at the time of their examinations. Changes in the ALL by loan type for the periods presented below were as follows: Real Estate Consumer and Other Total Nine months Ended June 30, 2015: Allowance for Loan Losses: Beginning balance, October 1, 2014 $ 2,759 $ 3,747 $ 6,506 Charge-offs (320 ) (399 ) (719 ) Recoveries 22 218 240 Provision 333 202 535 Ending balance, June 30, 2015 $ 2,794 $ 3,768 $ 6,562 Allowance for Loan Losses at June 30, 2015: Amount of Allowance for Loan Losses arising from loans individually evaluated for impairment $ 432 $ 119 $ 551 Amount of Allowance for Loan Losses arising from loans collectively evaluated for impairment $ 2,362 $ 3,649 $ 6,011 Loans Receivable as of June 30, 2015: Ending balance $ 251,792 $ 205,416 $ 457,208 Ending balance: individually evaluated for impairment $ 5,361 $ 855 $ 6,216 Ending balance: collectively evaluated for impairment $ 246,431 $ 204,561 $ 450,992 Real Estate Consumer and Other Total Year ended September 30, 2014 Allowance for Loan Losses: Beginning balance, October 1, 2013 $ 2,541 $ 3,639 $ 6,180 Charge-offs (1,238 ) (689 ) (1,927 ) Recoveries 94 249 343 Provision 1,362 548 1,910 Ending balance, September 30, 2014 $ 2,759 $ 3,747 $ 6,506 Allowance for Loan Losses at September 30, 2014: Amount of Allowance for Loan Losses arising from loans individually evaluated for impairment $ 525 $ 207 $ 732 Amount of Allowance for Loan Losses arising from loans collectively evaluated for impairment $ 2,234 $ 3,540 $ 5,774 Loans Receivable as of September 30, 2014: Ending balance $ 261,315 $ 209,051 $ 470,366 Ending balance: individually evaluated for impairment $ 6,542 $ 1,267 $ 7,809 Ending balance: collectively evaluated for impairment $ 254,773 $ 207,784 $ 462,557 The Bank has originated substantially all loans currently recorded on the Company’s accompanying Consolidated Balance Sheet, except as noted below. During October 2012, the Bank entered into an agreement to purchase short term consumer loans from a third party on an ongoing basis. As part of the servicer agreement entered into in connection with this purchase agreement, the third party seller agreed to purchase or substitute performing consumer loans for all contracts that become 120 days past due. Pursuant to the ongoing loan purchase agreement, a Board of Director determinant was originally established to limit the purchase of these consumer loans under this arrangement to a maximum of $40,000 and a restricted reserve account was established at 3% of the outstanding consumer loan balances purchased up to a maximum of $1,000 , with such percentage amount of the loans being deposited into a segregated reserve account. The funds in the reserve account are to be released to compensate the Bank for any purchased loans that are not purchased back by the seller or substituted with performing loans and are ultimately charged off by the Bank. During the first quarter of fiscal 2015, the Board of Directors increased the limit of these purchased consumer loans to a maximum of $50,000 . As of June 30, 2015 , the balance of the consumer loans purchased was $ 36,846 . The balance in the cash reserve account has reached the maximum allowed balance of $1,000 , which is included in Deposits on the accompanying Consolidated Balance Sheet. To date, none of the purchased loans have been charged off or have experienced losses. Loans receivable by loan type as of the end of the periods shown below were as follows: Real Estate Loans Consumer and Other Loans Total Loans June 30, 2015 September 30, 2014 June 30, 2015 September 30, 2014 June 30, 2015 September 30, 2014 Performing loans Performing TDR loans $ 3,654 $ 4,535 $ 517 $ 797 $ 4,171 $ 5,332 Performing loans other 246,760 255,564 204,617 207,885 451,377 463,449 Total performing loans 250,414 260,099 205,134 208,682 455,548 468,781 Nonperforming loans (1) Nonperforming TDR loans 289 202 49 47 338 249 Nonperforming loans other 1,089 1,014 233 322 1,322 1,336 Total nonperforming loans $ 1,378 $ 1,216 $ 282 $ 369 $ 1,660 $ 1,585 Total loans $ 251,792 $ 261,315 $ 205,416 $ 209,051 $ 457,208 $ 470,366 (1) Nonperforming loans are either 90+ days past due or nonaccrual. An aging analysis of the Company’s real estate, consumer and other loans and purchased third party loans as of June 30, 2015 and September 30, 2014 , respectively, was as follows: 30-59 Days Past Due 61-89 Days Past Due Greater Than 90 Days Total Past Due Current Total Loans Recorded Investment > 89 days and Accruing June 30, 2015 Real estate loans $ 838 $ 73 $ 1,131 $ 2,042 $ 249,750 $ 251,792 $ 671 Consumer and other loans 598 62 66 726 167,844 168,570 11 Purchased third party loans 220 199 123 542 36,304 36,846 123 Total $ 1,656 $ 334 $ 1,320 $ 3,310 $ 453,898 $ 457,208 $ 805 September 30, 2014 Real estate loans $ 678 $ 80 $ 989 $ 1,747 $ 259,568 $ 261,315 $ 228 Consumer and other loans 354 73 178 605 175,634 176,239 99 Purchased third party loans 190 136 73 399 32,413 32,812 74 Total $ 1,222 $ 289 $ 1,240 $ 2,751 $ 467,615 $ 470,366 $ 401 At June 30, 2015 , the Company has identified $4,509 of TDR loans and $1,707 of substandard loans as impaired, totaling $6,216 , which includes $4,171 of performing TDR loans. A loan is identified as impaired when, based on current information and events, it is probable that the Bank will be unable to collect all amounts due according to the contractual terms of the loan agreement. Performing TDRs consist of loans that have been modified and are performing in accordance with the modified terms for a sufficient length of time, generally six months, or loans that were modified on a proactive basis. A summary of the Company’s impaired loans as of June 30, 2015 and September 30, 2014 was as follows: With No Related Allowance Recorded With An Allowance Recorded Totals Real Estate Consumer and Other Total Real Estate Consumer and Other Total Real Estate Consumer and Other Total Recorded investment at June 30, 2015 $ 3,714 $ 537 $ 4,251 $ 1,647 $ 318 $ 1,965 $ 5,361 $ 855 $ 6,216 Unpaid balance at June 30, 2015 3,714 537 4,251 1,647 318 1,965 5,361 855 6,216 Recorded investment at September 30, 2014 4,345 535 4,880 2,197 732 2,929 6,542 1,267 7,809 Unpaid balance at September 30, 2014 4,345 535 4,880 2,197 732 2,929 6,542 1,267 7,809 Average recorded investment; nine months ended June 30, 2015 3,350 489 3,839 2,283 600 2,883 5,633 1,089 6,722 Average recorded investment; twelve months ended September 30, 2014 4,722 614 5,336 3,137 823 3,960 7,859 1,437 9,296 Interest income received; nine months ended June 30, 2015 52 10 62 7 6 13 59 16 75 Interest income received; twelve months ended September 30, 2014 149 32 181 68 24 92 217 56 273 Troubled Debt Restructuring – A TDR includes a loan modification where a borrower is experiencing financial difficulty and the Bank grants a concession to that borrower that the Bank would not otherwise consider except for the borrower’s financial difficulties. Concessions include an extension of loan terms, renewals of existing balloon loans, reductions in interest rates and consolidating existing Bank loans at modified terms. A TDR may be either on accrual or nonaccrual status based upon the performance of the borrower and management’s assessment of collectability. If a TDR is placed on nonaccrual status, it remains there until a sufficient period of performance under the restructured terms has occurred at which time it is returned to accrual status. There were 4 delinquent TDRs greater than 60 days past due with a recorded investment of $263 at June 30, 2015 , compared to 4 such loans with a recorded investment of $191 at September 30, 2014 . A summary of loans by loan type modified in a troubled debt restructuring as of June 30, 2015 and June 30, 2014 , and during each of the nine months then ended, and as of September 30, 2014 and during the twelve months then ended was as follows: Real Estate Consumer and Other Total June 30, 2015 and Nine Months then Ended: Accruing / Performing: Beginning balance $ 4,535 $ 797 $ 5,332 Principal payments (495 ) (272 ) (767 ) Charge-offs — (8 ) (8 ) Advances 10 — 10 New restructured (1) 17 42 59 Class transfers out (2) (181 ) — (181 ) Transfers between accrual/non-accrual (232 ) (42 ) (274 ) Ending balance $ 3,654 $ 517 $ 4,171 Non-accrual / Non-performing: Beginning balance $ 202 $ 47 $ 249 Principal payments (104 ) (9 ) (113 ) Charge-offs (41 ) (31 ) (72 ) Advances — — — New restructured (1) — — — Class transfers out (2) — — — Transfers between accrual/non-accrual 232 42 274 Ending balance $ 289 $ 49 $ 338 Totals: Beginning balance $ 4,737 $ 844 $ 5,581 Principal payments (599 ) (281 ) (880 ) Charge-offs (41 ) (39 ) (80 ) Advances 10 — 10 New restructured (1) 17 42 59 Class transfers out (2) (181 ) — (181 ) Transfers between accrual/non-accrual — — — Ending balance $ 3,943 $ 566 $ 4,509 (1) “New restructured” represent loans restructured during the applicable period that met TDR criteria in accordance with the Bank’s policy at the time of the restructuring. (2) “Class transfers out” represent previously restructured loans that are in compliance with the modified terms for a minimum of one year, are yielding a market rate and conform to normal underwriting standards. Real Estate Consumer and Other Total June 30, 2014 and Nine Months then Ended: Accruing / Performing: Beginning balance $ 6,254 $ 1,101 $ 7,355 Principal payments (718 ) (218 ) (936 ) Charge-offs (41 ) (30 ) (71 ) Advances — — — New restructured (1) 40 24 64 Class transfers out (2) — — — Transfers between accrual/non-accrual (473 ) (40 ) (513 ) Ending balance $ 5,062 $ 837 $ 5,899 Non-accrual / Non-performing: Beginning balance $ 1,187 $ 76 $ 1,263 Principal payments (1,087 ) (34 ) (1,121 ) Charge-offs (414 ) (49 ) (463 ) Advances 3 — 3 New restructured (1) — 16 16 Class transfers out (2) 15 5 20 Transfers between accrual/non-accrual 473 40 513 Ending balance $ 177 $ 54 $ 231 Totals: Beginning balance $ 7,441 $ 1,177 $ 8,618 Principal payments (1,805 ) (252 ) (2,057 ) Charge-offs (455 ) (79 ) (534 ) Advances 3 — 3 New restructured (1) 40 40 80 Class transfers out (2) 15 5 20 Transfers between accrual/non-accrual — — — Ending balance $ 5,239 $ 891 $ 6,130 (1) “New restructured” represent loans restructured during the applicable period that met TDR criteria in accordance with the Bank’s policy at the time of the restructuring. (2) “Class transfers out” represent previously restructured loans that are in compliance with the modified terms for a minimum of one year, are yielding a market rate and conform to normal underwriting standards. Real Estate Consumer and Other Total September 30, 2014 and Twelve Months then Ended: Accruing / Performing: Beginning balance $ 6,254 $ 1,101 $ 7,355 Principal payments (757 ) (258 ) (1,015 ) Charge-offs (11 ) (30 ) (41 ) Advances 7 — 7 New restructured (1) 40 24 64 Class transfers out (2) (60 ) — (60 ) Transfers between accrual/non-accrual (938 ) (40 ) (978 ) Ending balance $ 4,535 $ 797 $ 5,332 Non-accrual / Non-performing: Beginning balance $ 1,187 $ 76 $ 1,263 Principal payments (1,515 ) (38 ) (1,553 ) Charge-offs (426 ) (52 ) (478 ) Advances 3 — 3 New restructured (1) — 16 16 Class transfers out (2) 15 5 20 Transfers between accrual/non-accrual 938 40 978 Ending balance $ 202 $ 47 $ 249 Totals: Beginning balance $ 7,441 $ 1,177 $ 8,618 Principal payments (2,272 ) (296 ) (2,568 ) Charge-offs (437 ) (82 ) (519 ) Advances 10 — 10 New restructured (1) 40 40 80 Class transfers out (2) (45 ) 5 (40 ) Transfers between accrual/non-accrual — — — Ending balance $ 4,737 $ 844 $ 5,581 (1) “New restructured” represent loans restructured during the applicable period that met TDR criteria in accordance with the Bank’s policy at the time of the restructuring. (2) “Class transfers out” represent previously restructured loans that are in compliance with the modified terms for a minimum of one year, are yielding a market rate and conform to normal underwriting standards. June 30, 2015 September 30, 2014 Number of Modifications Recorded Investment Number of Modifications Recorded Investment Troubled debt restructurings: Real estate 39 $ 3,943 47 $ 4,737 Consumer and other 39 566 53 844 Total troubled debt restructurings 78 $ 4,509 100 $ 5,581

Investment Securities

Investment Securities	9 Months Ended
	Jun. 30, 2015
Investments, Debt and Equity Securities [Abstract]
INVESTMENT SECURITIES	INVESTMENT SECURITIES The amortized cost, estimated fair value and related unrealized gains and losses on securities available for sale and held to maturity as of June 30, 2015 and September 30, 2014 , respectively, were as follows: Available for sale securities Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Estimated Fair Value June 30, 2015 U.S. government agency obligations $ 12,933 $ — $ 492 $ 12,441 Obligations of states and political subdivisions 20,958 9 499 20,468 Mortgage-backed securities 31,148 59 410 30,797 Federal Agricultural Mortgage Corporation 71 — 10 61 Total available for sale securities $ 65,110 $ 68 $ 1,411 $ 63,767 September 30, 2014 U.S. government agency obligations $ 23,076 $ — $ 973 $ 22,103 Obligations of states and political subdivisions 11,432 17 255 11,194 Mortgage-backed securities 29,058 138 369 28,827 Federal Agricultural Mortgage Corporation 71 — 6 65 Total available for sale securities $ 63,637 $ 155 $ 1,603 $ 62,189 Held to maturity securities Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Estimated Fair Value June 30, 2015 Obligations of states and political subdivisions $ 1,320 $ 2 $ 13 $ 1,309 Mortgage-backed securities 7,121 129 — 7,250 Total held to maturity securities $ 8,441 $ 131 $ 13 $ 8,559 September 30, 2014 Obligations of states and political subdivisions $ 1,465 $ 4 $ 5 $ 1,464 Mortgage-backed securities 7,320 33 9 7,344 Total held to maturity securities $ 8,785 $ 37 $ 14 $ 8,808 The Company evaluates securities for other-than-temporary impairment at least on a quarterly basis, and more frequently when economic or market concerns warrant such evaluation. As part of such monitoring, the credit quality of individual securities and their issuer is assessed. Significant inputs used to measure the amount of other-than-temporary impairment related to credit loss include, but are not limited to, default and delinquency rates of the underlying collateral, remaining credit support, and historical loss severities. Adjustments to market value of available for sale securities that are considered temporary are recorded as separate components of equity, net of tax. If the unrealized loss of a security is identified as other-than-temporary based on information available, such as the decline in the creditworthiness of the issuer, external market ratings, or the anticipated or realized elimination of associated dividends, such impairments are further analyzed to determine if credit loss exists. If there is a credit loss, it will be recorded in the Company's consolidated statement of operations. Unrealized losses on available for sale securities, other than credit, will continue to be recognized in other comprehensive income (loss), net of tax. Unrealized losses reflected in the preceding tables have not been included in results of operations because the unrealized loss was not deemed other-than-temporary. Management has determined that more likely than not, the Company neither intends to sell, nor will it be required to sell each debt security before its anticipated recovery, and therefore recovery of cost will occur. A summary of the amount of other-than-temporary impairment related to credit losses on available for sale securities that have been recognized in net income follows: Nine months ended June 30, 2015 Nine months ended June 30, 2014 Beginning balance of the amount of OTTI related to credit losses $ — $ 1,250 Credit portion of OTTI on securities for which OTTI was not previously recognized — 91 Cash payments received on a security in excess of the security’s book value adjusted for the previously recognized credit portion of OTTI — (13 ) Credit portion of OTTI previously recognized on securities sold during the period — (1,328 ) Ending balance of the amount of OTTI related to credit losses $ — $ — The Bank has pledged certain of its U.S. Government Agency securities as collateral against a borrowing line of credit with the Federal Reserve Bank. However, as of June 30, 2015 , there were no borrowings outstanding on this Federal Reserve Bank line of credit. The Bank has pledged certain of its U.S. Government Agency securities as collateral against specific municipal deposits.

Federal Home Loan Bank Advances

Federal Home Loan Bank Advances	9 Months Ended
	Jun. 30, 2015
Banking and Thrift [Abstract]
FEDERAL HOME LOAN BANK ADVANCES	FEDERAL HOME LOAN BANK ADVANCES A summary of Federal Home Loan Bank advances at June 30, 2015 and September 30, 2014 was as follows: As of Weighted Average Rate As of Weighted Average Rate Maturing during the fiscal year June 30 September 30, Ended September 30, 2015 2014 2015 $ 7,000 0.42 % $ 15,000 0.67 % 2016 16,100 0.88 % 16,100 0.88 % 2017 12,961 1.57 % 12,961 1.57 % 2018 6,100 2.24 % 6,100 2.24 % After 2018 3,730 1.87 % 3,730 1.87 % Total fixed maturity $ 45,891 $ 53,891 Advances with amortizing principal — 5,000 0.30 % Total advances $ 45,891 $ 58,891 Irrevocable standby letters of credit $ 24,040 $ 23,100 Total credit outstanding $ 69,931 $ 81,991 The Bank has an irrevocable Standby Letter of Credit Master Reimbursement Agreement with the Federal Home Loan Bank. This irrevocable standby letter of credit ("LOC") is supported by loan collateral as an alternative to directly pledging investment securities on behalf of a municipal customer as collateral for their interest bearing deposit balances. At June 30, 2015 , the Bank’s available and unused portion of this borrowing arrangement was approximately $84,120 . Maximum month-end amounts outstanding were $53,891 and $57,730 during the nine month periods ended June 30, 2015 and 2014 , respectively. Each Federal Home Loan Bank advance is payable at the maturity date, with a prepayment penalty for fixed rate advances. These advances are secured by $204,855 of real estate mortgage loans.

Income Taxes

Income Taxes	9 Months Ended
	Jun. 30, 2015
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES Income tax expense (benefit) for each of the periods shown below consisted of the following: Nine months ended June 30, 2015 Nine months ended June 30, 2014 Current tax provision (benefit) Federal $ 1,094 $ (317 ) State 169 5 1,263 (312 ) Deferred tax (benefit) provision Federal (159 ) 906 State 8 96 (151 ) 1,002 Total $ 1,112 $ 690 The provision for income taxes differs from the amount of income tax determined by applying statutory federal income tax rates to pretax income as result of the following differences: Nine months ended June 30, 2015 Nine months ended June 30, 2014 Amount Rate Amount Rate Tax expense at statutory rate $ 1,032 34.0 % $ 636 34.0 % State income taxes net of federal taxes 177 5.8 101 5.4 Tax exempt interest (47 ) (1.6 ) (34 ) (1.8 ) Other (50 ) (1.6 ) (13 ) (0.7 ) Total $ 1,112 36.7 % $ 690 36.9 % Deferred income taxes reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. The following is a summary of the significant components of the Company’s deferred tax assets and liabilities as of June 30, 2015 and September 30, 2014 , respectively: June 30, 2015 September 30, 2014 Deferred tax assets: Allowance for loan losses $ 2,570 $ 2,562 Deferred loan costs/fees 164 217 Director/officer compensation plans 548 551 Net unrealized loss on securities available for sale 537 579 Other 142 233 Deferred tax assets 3,961 $ 4,142 Deferred tax liabilities: Office properties and equipment (108 ) (397 ) Other (110 ) (111 ) Deferred tax liabilities (218 ) (508 ) Net deferred tax assets $ 3,743 $ 3,634 The Company regularly reviews the carrying amount of its deferred tax assets to determine if the establishment of a valuation allowance is necessary, as further discussed in Note 1 “Nature of Business and Summary of Significant Accounting Policies,” above. At June 30, 2015 and September 30, 2014 , respectively, management determined that no valuation allowance was necessary for any of the deferred tax assets. The Company’s income tax returns are subject to review and examination by federal, state and local government authorities. As of June 30, 2015 , years open to examination by the U.S. Internal Revenue Service include taxable years ended September 30, 2011 to present. The years open to examination by state and local government authorities varies by jurisdiction. The tax effects from uncertain tax positions can be recognized in the consolidated financial statements, provided the position is more likely than not to be sustained on audit, based on the technical merits of the position. The Company recognizes the financial statement benefit of a tax position only after determining that the relevant tax authority would more likely than not sustain the position following an audit. For tax positions meeting the more-likely-than-not threshold, the amount recognized in the consolidated financial statements is the largest benefit that has a greater than 50 percent likelihood of being realized upon ultimate settlement with the relevant tax authority. The Company applied the foregoing accounting standard to all of its tax positions for which the statute of limitations remained open as of the date of the accompanying consolidated financial statements. The Company’s policy is to recognize interest and penalties related to income tax issues as components of other noninterest expense. During the nine month periods ended June 30, 2015 and 2014, the Company did not recognize any interest or penalties related to income tax issues in its consolidated statements of operations. The Company had no recorded accrual or liability for the payment of interest and penalties related to income tax issues as of June 30, 2015 or September 30, 2014 respectively.

Stock Based Compensation

Stock Based Compensation	9 Months Ended
	Jun. 30, 2015
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
STOCK-BASED COMPENSATION	STOCK-BASED COMPENSATION In February 2005, the Company’s stockholders approved the Company’s 2004 Recognition and Retention Plan. This plan provides for the grant of up to 113,910 shares of the Company’s common stock to eligible participants under this plan. As of June 30, 2015 and June 30, 2014 , 113,910 restricted shares under this plan were issued for both periods and 98,404 and 101,240 restricted shares under this plan were outstanding, respectively. Restricted shares previously granted were awarded at no cost to the employee and have a five -year vesting period from the grant date. The fair value of these previously granted restricted shares on the date of award was $7.04 per share for 63,783 shares, $6.18 for 6,832 shares, $5.24 for 20,312 shares, $5.65 for 2,500 shares and $5.84 for 20,483 shares. During the three and nine months ended June 30, 2015 and June 30, 2014 , no shares were granted to eligible participants under this plan. There were no previously awarded shares of the Company's common stock under the 2004 Recognition and Retention Plan that were forfeited in either of the nine month periods ending June 30, 2015 or 2014 , respectively. There were 2,054 shares of the Company's common stock surrendered under this plan during the nine month period ending June 30, 2014 and 3,796 shares of the Company's common stock surrendered during the nine month period ending June 30, 2015 , in each case to satisfy the withholding taxes due upon the vesting of certain previously awarded shares. Through June 30, 2015 , since the plan's inception, 78,516 shares of the Company's stock were vested and outstanding, 19,888 shares were unvested and outstanding, 9,338 shares were forfeited and 6,168 shares were surrendered. In February 2005, the Company’s stockholders also approved the Company’s 2004 Stock Option and Incentive Plan. This plan provides for the grant of nonqualified and incentive stock options and stock appreciation rights to eligible participants under the plan. The plan provides for the grant of awards for up to 284,778 shares of the Company’s common stock. At June 30, 2015 , 284,778 options had been granted under this plan to eligible participants at a weighted-average exercise price of $6.57 per share. Options granted vest over a five -year period from the grant date. Unexercised, nonqualified stock options expire within 15 years of the grant date and unexercised incentive stock options expire within 10 years of the grant date. Through June 30, 2015 , since the plan’s inception, options for 49,120 shares of the Company’s common stock were vested, options for 35,617 shares were unvested, options for 143,528 shares were forfeited and options for 56,513 shares were exercised. Of the 284,778 options granted, 84,737 remained outstanding as of June 30, 2015 . In February 2008, the Company’s stockholders approved the Company’s 2008 Equity Incentive Plan. The aggregate number of shares of common stock reserved and available for issuance under the 2008 Equity Incentive Plan is 597,605 shares. Under this Plan, the Compensation Committee may grant stock options and stock appreciation rights that, upon exercise, result in the issuance of 426,860 shares of the Company’s common stock. The Committee may also grant shares of restricted stock and restricted stock units for an aggregate of 170,745 shares of Company common stock under this plan. As of June 30, 2015 and June 30, 2014 , 32,500 and 15,000 restricted shares under the 2008 Equity Incentive plan were issued, respectively. As of June 30, 2015 and June 30, 2014 , 31,403 and 15,000 restricted shares under the 2008 Equity Incentive plan were outstanding, respectively. Restricted shares granted were awarded at no cost to the employee and have a five -year vesting period from the grant date. The fair value of these previously granted restricted shares on the date of award was $8.00 for 15,000 shares and $9.20 for 17,500 shares. During the nine months ended June 30, 2015 and June 30, 2014 , 17,500 and 15,000 shares, respectively, were granted to eligible participants under this plan. Through June 30, 2015 , since the plan's inception, 1,903 shares of the Company's stock were vested and outstanding, 29,500 shares were unvested and outstanding, 0 shares were forfeited and 1,097 shares were surrendered. Compensation expense related to restricted stock awards from both the 2004 Recognition and Retention Plan and the 2008 Equity Incentive Plan was $26 and $70 for the three and nine month periods ended June 30, 2015 , respectively. Compensation expense related to restricted stock awards from both the 2004 Recognition and Retention Plan and the 2008 Equity Incentive Plan was $18 and $48 for the three and nine month periods ended June 30, 2014 . As of June 30, 2015 and June 30, 2014 , 95,000 and 45,000 common stock options under the 2008 Equity Incentive plan were issued, respectively. At June 30, 2015 , 95,000 options had been granted under this plan to eligible participants at a weighted-average exercise price of $8.63 per share. Options granted vest over a five -year period from the grant date. Unexercised, nonqualified stock options expire within 15 years of the grant date and unexercised incentive stock options expire within 10 years of the grant date. There were 50,000 and 45,000 common stock options granted during the nine months ended June 30, 2015 and June 30, 2014 , respectively. Through June 30, 2015 , since the plan's inception, options for 8,500 shares of the Company's common stock were vested, options for 79,000 shares were unvested, options for 7,500 shares were forfeited and options for 0 shares were exercised. Of the 95,000 options granted, 87,500 remained outstanding as of June 30, 2015 . The Company accounts for stock-based employee compensation related to the Company’s 2004 Stock Option and Incentive Plan and the 2008 Equity Incentive Plan using the fair-value-based method. Accordingly, management records compensation expense based on the value of the award as measured on the grant date and then the Company recognizes that cost over the vesting period for the award. The compensation cost recognized for stock-based employee compensation related to both plans for the three and nine month periods ended June 30, 2015 , was $16 and $44 , respectively. The compensation cost recognized for stock-based employee compensation related to both plans for the three and nine month periods ended June 30, 2014 , was $12 and $32 .

Other Comprehensive Income (Los

Other Comprehensive Income (Loss)	9 Months Ended
	Jun. 30, 2015
Equity [Abstract]
OTHER COMPREHENSIVE INCOME (LOSS)	OTHER COMPREHENSIVE INCOME (LOSS) The following table shows the tax effects allocated to each component of other comprehensive income for the nine months ended June 30, 2015 : Before-Tax Amount Tax Expense Net-of-Tax Amount Unrealized gains (losses) on securities: Net unrealized gains arising during the period $ 45 (18 ) $ 27 Less: reclassification adjustment for gains included in net income 60 (24 ) 36 Defined benefit plans: Amortization of unrecognized prior service costs and net gains 1 — 1 Other comprehensive income $ 106 $ (42 ) $ 64 The changes in the accumulated balances for each component of other comprehensive income (loss) for the nine months ended June 30, 2015 were as follows: Unrealized Gains (Losses) on Securities Defined Benefit Plans Other Comprehensive Income (Loss) Balance, October 1, 2014 $ (869 ) $ 27 $ (842 ) Current year-to-date other comprehensive income, net of tax 63 1 64 Ending balance, June 30, 2015 $ (806 ) $ 28 $ (778 )

Nature of Business and Summar18

Nature of Business and Summary of Significant Accounting Policies (Policies)	9 Months Ended
	Jun. 30, 2015
Accounting Policies [Abstract]
Principles of Consolidation	Principles of Consolidation – The accompanying consolidated financial statements include the accounts of the Company and its wholly-owned subsidiary, Citizens Community Federal N.A. All significant intercompany accounts and transactions have been eliminated.
Use of Estimates	Use of Estimates – Preparation of consolidated financial statements in conformity with accounting principles generally accepted in the United States of America (“U.S. GAAP”) requires management to make estimates and assumptions that affect the amounts reported in the consolidated financial statements and accompanying disclosures. These estimates are based on management’s best knowledge of current events and actions the Company may undertake in the future. Estimates are used in accounting for, among other items, fair value of financial instruments, the allowance for loan losses, valuation of acquired intangible assets, useful lives for depreciation and amortization, indefinite-lived intangible assets and long-lived assets, deferred tax assets, uncertain income tax positions and contingencies. Management does not anticipate any material changes to estimates made herein in the near term. Factors that may cause sensitivity to the aforementioned estimates include but are not limited to external market factors such as market interest rates and unemployment rates, changes to operating policies and procedures, and changes in applicable banking regulations. Actual results may ultimately differ from estimates, although management does not generally believe such differences would materially affect the consolidated financial statements in any individual reporting period.
Investment Securities; Held to Maturity and Available for Sale	Investment Securities; Held to Maturity and Available for Sale – Management determines the appropriate classification of investment securities at the time of purchase and reevaluates such designation as of the date of each balance sheet. Securities are classified as held to maturity when the Company has the positive intent and ability to hold the securities to maturity. Held to maturity securities are stated at amortized cost. Investment securities not classified as held to maturity are classified as available for sale. Available for sale securities are stated at fair value, with unrealized holding gains and losses deemed other than temporarily impaired due to non-credit issues being reported in other comprehensive income (loss), net of tax. Unrealized losses deemed other-than-temporary due to credit issues are reported in the Company’s net income in the period in which the losses arise. Interest income includes amortization of purchase premium or accretion of purchase discount. Amortization of premiums and accretion of discounts are recognized in interest income using the interest method over the estimated lives of the underlying securities. In estimating other-than-temporary impairment (OTTI), management considers: (1) the length of time and extent that fair value has been less than cost, (2) the financial condition and near-term prospects of the issuer, and (3) the Company’s ability and intent to hold the security for a period sufficient to allow for any anticipated recovery in fair value. The difference between the present values of the cash flows expected to be collected and the amortized cost basis is the credit loss. The credit loss is the portion of OTTI that is recognized in operations and is a reduction to the cost basis of the security. The portion of other-than-temporary impairment related to all other factors is included in other comprehensive income (loss), net of the related tax effect.
Loans	Loans – Loans that management has the intent and ability to hold for the foreseeable future, until maturity or payoff are reported at the principal balance outstanding, net of unearned interest, and net of deferred loan fees and costs. Interest income is accrued on the unpaid principal balance of these loans. Loan origination fees, net of certain direct origination costs, are deferred and recognized in interest income using the interest method without anticipating prepayments. Interest income on commercial, mortgage and consumer loans is discontinued according to the following schedules: • Commercial loans, including Agricultural and C&I loans, past due 90 days or more; • Closed end consumer loans past due 120 days or more; and • Real estate loans and open ended consumer loans past due 180 days or more. Past due status is based on the contractual terms of the loan. In all cases, loans are placed on nonaccrual status or charged off at an earlier date if collection of principal or interest is considered doubtful. All interest accrued but not received for a loan placed on nonaccrual status is reversed against interest income. Interest received on such loans is accounted for on the cash basis or cost recovery method until qualifying for return to accrual status. Loans are returned to accrual status when payments are made that bring the loan account current with the contractual term of the loan and a 6 month payment history has been established. Interest on impaired loans considered troubled debt restructurings (“TDRs”) or substandard, less than 90 days delinquent, is recognized as income as it accrues based on the revised terms of the loan over an established period of continued payment. Substandard loans, as defined by the OCC, our primary banking regulator, are loans that are inadequately protected by the current sound worth and paying capacity of the obligor or of the collateral pledged, if any. Real estate loans and open ended consumer loans are charged off to estimated net realizable value less estimated selling costs at the earlier of when (a) the loan is deemed by management to be uncollectible, or (b) the loan becomes past due 180 days or more. Closed end consumer loans are charged off to net realizable value at the earlier of when (a) the loan is deemed by management to be uncollectible, or (b) the loan becomes past due 120 days or more. Commercial loans, including Agricultural and C&I loans, are charged off to net realizable value at the earlier of when (a) the loan is deemed by management to be uncollectible, or (b) the loan becomes past due 90 days or more.
Allowance for Loan Losses	Allowance for Loan Losses – The allowance for loan losses (“ALL”) is a valuation allowance for probable and inherent credit losses in our loan portfolio. Loan losses are charged against the ALL when management believes that the collectability of a loan balance is unlikely. Subsequent recoveries, if any, are credited to the ALL. Management estimates the required ALL balance taking into account the following factors: past loan loss experience; the nature, volume and composition of our loan portfolio; known and inherent risks in our loan portfolio; information about specific borrowers’ ability to repay; estimated collateral values; current economic conditions; and other relevant factors determined by management. The ALL consists of specific and general components. The specific component relates to loans that are individually classified as impaired. The general component covers non-impaired loans and is based on historical loss experience adjusted for certain qualitative factors. The entire ALL balance is available for any loan that, in our management’s judgment, should be charged off. A loan is impaired when full payment under the loan terms is not expected. Impaired loans consist of all TDRs, as well as individual substandard loans not considered a TDR, when full payment under the loan terms is not expected. All TDRs are individually evaluated for impairment. See Note 3, “Loans, Allowance for Loan Losses and Impaired Loans” for more information on what we consider to be a TDR. If a TDR or substandard loan is deemed to be impaired, a specific ALL allocation may be established so that the loan is reported, net, at the lower of (a) outstanding principal balance, (b) the present value of estimated future cash flows using the loan’s existing rate; or (c) at the fair value of any collateral, less estimated disposal costs, if repayment is expected solely from the underlying collateral of the loan. For TDRs less than 90+ days past due, and certain substandard loans that are less than 90+ days delinquent, the likelihood of the loan migrating to over 90 days past due is also taken into account when determining the specific ALL allocation for these particular loans. Large groups of smaller balance homogeneous loans, such as non-TDR commercial, consumer and residential real estate loans, are collectively evaluated for impairment, and accordingly, are not separately identified for impairment disclosures.
Foreclosed and Repossessed Assets, net	Foreclosed and Repossessed Assets, net – Assets acquired through foreclosure or repossession are initially recorded at fair value, less estimated costs to sell, which establishes a new cost basis. If the fair value declines subsequent to foreclosure or repossession, a valuation allowance is recorded through expense. Costs incurred after acquisition are expensed and are included in non-interest expense, other on our Consolidated Statements of Operations.
Income Taxes	Income Taxes – The Company accounts for income taxes in accordance with the Financial Accounting Standards Board (FASB) Accounting Standards Codification (“ASC”) Topic 740, “Income Taxes.” Under this guidance, deferred taxes are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates that will apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized as income or expense in the period that includes the enactment date. See Note 6, "Income Taxes" for details on the Company’s income taxes. The Company regularly reviews the carrying amount of its net deferred tax assets to determine if the establishment of a valuation allowance is necessary. If based on the available evidence, it is more likely than not that all or a portion of the Company’s net deferred tax assets will not be realized in future periods, a deferred tax valuation allowance would be established. Consideration is given to various positive and negative factors that could affect the realization of the deferred tax assets. In evaluating this available evidence, management considers, among other things, historical performance, expectations of future earnings, the ability to carry back losses to recoup taxes previously paid, the length of statutory carryforward periods, any experience with utilization of operating loss and tax credit carryforwards not expiring, tax planning strategies and timing of reversals of temporary differences. Significant judgment is required in assessing future earnings trends and the timing of reversals of temporary differences. Accordingly, the Company’s evaluation is based on current tax laws as well as management’s expectations of future performance.
Earnings Per Share	Earnings Per Share – Basic earnings per common share is net income or loss divided by the weighted average number of common shares outstanding during the period. Diluted earnings per common share includes the dilutive effect of additional potential common shares issuable during the period, consisting of stock options outstanding under the Company’s stock incentive plans that have an exercise price that is less than the Company's stock price on the reporting date.
Reclassifications	Reclassifications – Certain items previously reported were reclassified for consistency with the current presentation.
Recent Accounting Pronouncements	Recent Accounting Pronouncements - In August, 2014, the FASB issued Accounting Standards Update ("ASU") 2014-14; "Receivables; Troubled Debt Restructurings by Creditors (Subtopic 310-40): Classification of Certain Government-Guaranteed Mortgage Loans upon Foreclosure". ASU 2014-14 is intended to improve accounting and disclosure consistency related to how creditors classify government-guaranteed mortgage loans, including FHA or VA guaranteed loans, upon foreclosure. For public entities, ASU 2014-09 is effective on a prospective basis for the annual periods, and interim periods within those annual periods, beginning after December 15, 2014. Early adoption is permitted. The Company expects the adoption of ASU 2014-14 will have no material effect on the Company's consolidated results of operations, financial position or cash flows. In May, 2014, the FASB issued ASU 2014-09; "Revenue from Contracts with Customers (Topic 606). ASU 2014-09 is intended to clarify and simplify revenue recognition principles, develop a common revenue standard across industries and accounting frameworks, and improve the usefulness and consistency of revenue reporting. For public entities, ASU 2014-09 is effective on a retrospective basis for the annual periods, and interim periods within those annual periods, beginning after December 15, 2017. Early adoption is not permitted. The Company expects the adoption of ASU 2014-09 will have no material effect on the Company's consolidated results of operations, financial position or cash flows. In January, 2014, the FASB issued ASU 2014-04; "Receivables - Troubled Debt Restructurings by Creditors (Subtopic 310-40): Reclassification of Residential Real Estate Collateralized Consumer Mortgage Loans upon Foreclosure (a consensus of the FASB Emerging Issues Task Force)". ASU 2014-04 is intended to improve consistency among reporting entities by clarifying when an in substance foreclosure occurs, that is, when a creditor should derecognize a loan and recognize the corresponding real estate collateral as a separate asset. For public entities, ASU 2014-04 is effective for the annual periods, and interim periods within those annual periods, beginning after December 15, 2014. Early adoption is permitted. The Company expects the adoption of ASU 2014-04 to have no material effect on the Company's consolidated results of operations, financial position or cash flows.

Fair Value Accounting (Tables)

Fair Value Accounting (Tables)	9 Months Ended
	Jun. 30, 2015
Fair Value Disclosures [Abstract]
Assets Measured on a Recurring Basis	The following tables present the financial instruments measured at fair value on a recurring basis as of June 30, 2015 and September 30, 2014 : Fair Value Quoted Prices in Active Markets for Identical Instruments (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) June 30, 2015 Investment securities: U.S. government agency obligations $ 12,441 $ — $ 12,441 $ — Obligations of states and political subdivisions 20,468 — 20,468 — Mortgage-backed securities 30,797 — 30,797 — Federal Agricultural Mortgage Corporation 61 — 61 — Total $ 63,767 $ — $ 63,767 $ — September 30, 2014 Investment securities: U.S. government agency obligations $ 22,103 $ — $ 22,103 $ — Obligations of states and political subdivisions 11,194 — 11,194 — Mortgage-backed securities 28,827 — 28,827 — Federal Agricultural Mortgage Corporation 65 — 65 — Total $ 62,189 $ — $ 62,189 $ —
Reconciliation of residential mortgage-backed securities	The following table presents a reconciliation of non-agency mortgage-backed securities held by the Bank measured at fair value on a recurring basis using significant unobservable inputs (Level 3) for the nine months ended June 30, 2015 and 2014 : Nine Months Ended June 30, 2015 June 30, 2014 Balance beginning of period $ — $ 1,226 Total gains or losses (realized/unrealized): Included in earnings — (274 ) Included in other comprehensive loss — 615 Sales — (1,321 ) Payments, accretion and amortization — (246 ) Balance end of period $ — $ —
Assets Measured on a Nonrecurring Basis	The following tables present the financial instruments measured at fair value on a nonrecurring basis as of June 30, 2015 and September 30, 2014 : Fair Value Quoted Prices in Active Markets for Identical Instruments (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) June 30, 2015 Foreclosed and repossessed assets, net $ 919 $ — $ — $ 919 Impaired loans with allocated allowances 1,965 — — 1,965 Total $ 2,884 $ — $ — $ 2,884 September 30, 2014 Foreclosed and repossessed assets, net $ 1,050 $ — $ — $ 1,050 Impaired loans with allocated allowances 2,929 — — 2,929 Total $ 3,979 $ — $ — $ 3,979
Carrying amount and estimated fair value of financial instruments	The carrying amount and estimated fair value of the Company's financial instruments as of the dates indicated below were as follows: June 30, 2015 September 30, 2014 Carrying Amount Estimated Fair Value Carrying Amount Estimated Fair Value Financial assets: Cash and cash equivalents $ 19,470 $ 19,470 $ 11,434 $ 11,434 Interest-bearing deposits 1,495 1,495 245 245 Investment securities 72,208 72,326 70,974 70,997 Non-marketable equity securities, at cost 4,626 4,626 5,515 5,515 Loans receivable, net 450,646 466,377 463,860 479,961 Accrued interest receivable 1,413 1,413 1,478 1,478 Financial liabilities: Deposits $ 456,453 $ 460,989 $ 449,767 $ 454,170 FHLB advances 45,891 46,270 58,891 59,331 Accrued interest payable 16 16 13 13

Loans, Allowance for Loan Los20

Loans, Allowance for Loan Losses and Impaired Loans (Tables)	9 Months Ended
	Jun. 30, 2015
Receivables [Abstract]
Changes in a specific component on impaired loans and a general component for non-impaired loans for the periods	Changes in the ALL by loan type for the periods presented below were as follows: Real Estate Consumer and Other Total Nine months Ended June 30, 2015: Allowance for Loan Losses: Beginning balance, October 1, 2014 $ 2,759 $ 3,747 $ 6,506 Charge-offs (320 ) (399 ) (719 ) Recoveries 22 218 240 Provision 333 202 535 Ending balance, June 30, 2015 $ 2,794 $ 3,768 $ 6,562 Allowance for Loan Losses at June 30, 2015: Amount of Allowance for Loan Losses arising from loans individually evaluated for impairment $ 432 $ 119 $ 551 Amount of Allowance for Loan Losses arising from loans collectively evaluated for impairment $ 2,362 $ 3,649 $ 6,011 Loans Receivable as of June 30, 2015: Ending balance $ 251,792 $ 205,416 $ 457,208 Ending balance: individually evaluated for impairment $ 5,361 $ 855 $ 6,216 Ending balance: collectively evaluated for impairment $ 246,431 $ 204,561 $ 450,992 Real Estate Consumer and Other Total Year ended September 30, 2014 Allowance for Loan Losses: Beginning balance, October 1, 2013 $ 2,541 $ 3,639 $ 6,180 Charge-offs (1,238 ) (689 ) (1,927 ) Recoveries 94 249 343 Provision 1,362 548 1,910 Ending balance, September 30, 2014 $ 2,759 $ 3,747 $ 6,506 Allowance for Loan Losses at September 30, 2014: Amount of Allowance for Loan Losses arising from loans individually evaluated for impairment $ 525 $ 207 $ 732 Amount of Allowance for Loan Losses arising from loans collectively evaluated for impairment $ 2,234 $ 3,540 $ 5,774 Loans Receivable as of September 30, 2014: Ending balance $ 261,315 $ 209,051 $ 470,366 Ending balance: individually evaluated for impairment $ 6,542 $ 1,267 $ 7,809 Ending balance: collectively evaluated for impairment $ 254,773 $ 207,784 $ 462,557
Loans receivable	Loans receivable by loan type as of the end of the periods shown below were as follows: Real Estate Loans Consumer and Other Loans Total Loans June 30, 2015 September 30, 2014 June 30, 2015 September 30, 2014 June 30, 2015 September 30, 2014 Performing loans Performing TDR loans $ 3,654 $ 4,535 $ 517 $ 797 $ 4,171 $ 5,332 Performing loans other 246,760 255,564 204,617 207,885 451,377 463,449 Total performing loans 250,414 260,099 205,134 208,682 455,548 468,781 Nonperforming loans (1) Nonperforming TDR loans 289 202 49 47 338 249 Nonperforming loans other 1,089 1,014 233 322 1,322 1,336 Total nonperforming loans $ 1,378 $ 1,216 $ 282 $ 369 $ 1,660 $ 1,585 Total loans $ 251,792 $ 261,315 $ 205,416 $ 209,051 $ 457,208 $ 470,366 (1) Nonperforming loans are either 90+ days past due or nonaccrual.
Aging analysis of the Bank real estate and consumer loans	An aging analysis of the Company’s real estate, consumer and other loans and purchased third party loans as of June 30, 2015 and September 30, 2014 , respectively, was as follows: 30-59 Days Past Due 61-89 Days Past Due Greater Than 90 Days Total Past Due Current Total Loans Recorded Investment > 89 days and Accruing June 30, 2015 Real estate loans $ 838 $ 73 $ 1,131 $ 2,042 $ 249,750 $ 251,792 $ 671 Consumer and other loans 598 62 66 726 167,844 168,570 11 Purchased third party loans 220 199 123 542 36,304 36,846 123 Total $ 1,656 $ 334 $ 1,320 $ 3,310 $ 453,898 $ 457,208 $ 805 September 30, 2014 Real estate loans $ 678 $ 80 $ 989 $ 1,747 $ 259,568 $ 261,315 $ 228 Consumer and other loans 354 73 178 605 175,634 176,239 99 Purchased third party loans 190 136 73 399 32,413 32,812 74 Total $ 1,222 $ 289 $ 1,240 $ 2,751 $ 467,615 $ 470,366 $ 401
Bank impaired loans	A summary of the Company’s impaired loans as of June 30, 2015 and September 30, 2014 was as follows: With No Related Allowance Recorded With An Allowance Recorded Totals Real Estate Consumer and Other Total Real Estate Consumer and Other Total Real Estate Consumer and Other Total Recorded investment at June 30, 2015 $ 3,714 $ 537 $ 4,251 $ 1,647 $ 318 $ 1,965 $ 5,361 $ 855 $ 6,216 Unpaid balance at June 30, 2015 3,714 537 4,251 1,647 318 1,965 5,361 855 6,216 Recorded investment at September 30, 2014 4,345 535 4,880 2,197 732 2,929 6,542 1,267 7,809 Unpaid balance at September 30, 2014 4,345 535 4,880 2,197 732 2,929 6,542 1,267 7,809 Average recorded investment; nine months ended June 30, 2015 3,350 489 3,839 2,283 600 2,883 5,633 1,089 6,722 Average recorded investment; twelve months ended September 30, 2014 4,722 614 5,336 3,137 823 3,960 7,859 1,437 9,296 Interest income received; nine months ended June 30, 2015 52 10 62 7 6 13 59 16 75 Interest income received; twelve months ended September 30, 2014 149 32 181 68 24 92 217 56 273
Troubled Debt Restructuring	A summary of loans by loan type modified in a troubled debt restructuring as of June 30, 2015 and June 30, 2014 , and during each of the nine months then ended, and as of September 30, 2014 and during the twelve months then ended was as follows: Real Estate Consumer and Other Total June 30, 2015 and Nine Months then Ended: Accruing / Performing: Beginning balance $ 4,535 $ 797 $ 5,332 Principal payments (495 ) (272 ) (767 ) Charge-offs — (8 ) (8 ) Advances 10 — 10 New restructured (1) 17 42 59 Class transfers out (2) (181 ) — (181 ) Transfers between accrual/non-accrual (232 ) (42 ) (274 ) Ending balance $ 3,654 $ 517 $ 4,171 Non-accrual / Non-performing: Beginning balance $ 202 $ 47 $ 249 Principal payments (104 ) (9 ) (113 ) Charge-offs (41 ) (31 ) (72 ) Advances — — — New restructured (1) — — — Class transfers out (2) — — — Transfers between accrual/non-accrual 232 42 274 Ending balance $ 289 $ 49 $ 338 Totals: Beginning balance $ 4,737 $ 844 $ 5,581 Principal payments (599 ) (281 ) (880 ) Charge-offs (41 ) (39 ) (80 ) Advances 10 — 10 New restructured (1) 17 42 59 Class transfers out (2) (181 ) — (181 ) Transfers between accrual/non-accrual — — — Ending balance $ 3,943 $ 566 $ 4,509 (1) “New restructured” represent loans restructured during the applicable period that met TDR criteria in accordance with the Bank’s policy at the time of the restructuring. (2) “Class transfers out” represent previously restructured loans that are in compliance with the modified terms for a minimum of one year, are yielding a market rate and conform to normal underwriting standards. Real Estate Consumer and Other Total June 30, 2014 and Nine Months then Ended: Accruing / Performing: Beginning balance $ 6,254 $ 1,101 $ 7,355 Principal payments (718 ) (218 ) (936 ) Charge-offs (41 ) (30 ) (71 ) Advances — — — New restructured (1) 40 24 64 Class transfers out (2) — — — Transfers between accrual/non-accrual (473 ) (40 ) (513 ) Ending balance $ 5,062 $ 837 $ 5,899 Non-accrual / Non-performing: Beginning balance $ 1,187 $ 76 $ 1,263 Principal payments (1,087 ) (34 ) (1,121 ) Charge-offs (414 ) (49 ) (463 ) Advances 3 — 3 New restructured (1) — 16 16 Class transfers out (2) 15 5 20 Transfers between accrual/non-accrual 473 40 513 Ending balance $ 177 $ 54 $ 231 Totals: Beginning balance $ 7,441 $ 1,177 $ 8,618 Principal payments (1,805 ) (252 ) (2,057 ) Charge-offs (455 ) (79 ) (534 ) Advances 3 — 3 New restructured (1) 40 40 80 Class transfers out (2) 15 5 20 Transfers between accrual/non-accrual — — — Ending balance $ 5,239 $ 891 $ 6,130 (1) “New restructured” represent loans restructured during the applicable period that met TDR criteria in accordance with the Bank’s policy at the time of the restructuring. (2) “Class transfers out” represent previously restructured loans that are in compliance with the modified terms for a minimum of one year, are yielding a market rate and conform to normal underwriting standards. Real Estate Consumer and Other Total September 30, 2014 and Twelve Months then Ended: Accruing / Performing: Beginning balance $ 6,254 $ 1,101 $ 7,355 Principal payments (757 ) (258 ) (1,015 ) Charge-offs (11 ) (30 ) (41 ) Advances 7 — 7 New restructured (1) 40 24 64 Class transfers out (2) (60 ) — (60 ) Transfers between accrual/non-accrual (938 ) (40 ) (978 ) Ending balance $ 4,535 $ 797 $ 5,332 Non-accrual / Non-performing: Beginning balance $ 1,187 $ 76 $ 1,263 Principal payments (1,515 ) (38 ) (1,553 ) Charge-offs (426 ) (52 ) (478 ) Advances 3 — 3 New restructured (1) — 16 16 Class transfers out (2) 15 5 20 Transfers between accrual/non-accrual 938 40 978 Ending balance $ 202 $ 47 $ 249 Totals: Beginning balance $ 7,441 $ 1,177 $ 8,618 Principal payments (2,272 ) (296 ) (2,568 ) Charge-offs (437 ) (82 ) (519 ) Advances 10 — 10 New restructured (1) 40 40 80 Class transfers out (2) (45 ) 5 (40 ) Transfers between accrual/non-accrual — — — Ending balance $ 4,737 $ 844 $ 5,581 (1) “New restructured” represent loans restructured during the applicable period that met TDR criteria in accordance with the Bank’s policy at the time of the restructuring. (2) “Class transfers out” represent previously restructured loans that are in compliance with the modified terms for a minimum of one year, are yielding a market rate and conform to normal underwriting standards. June 30, 2015 September 30, 2014 Number of Modifications Recorded Investment Number of Modifications Recorded Investment Troubled debt restructurings: Real estate 39 $ 3,943 47 $ 4,737 Consumer and other 39 566 53 844 Total troubled debt restructurings 78 $ 4,509 100 $ 5,581

Investment Securities (Tables)

Investment Securities (Tables)	9 Months Ended
	Jun. 30, 2015
Investments, Debt and Equity Securities [Abstract]
Summary of amortized cost, estimated fair value and related unrealized gains and losses on securities available for sale	The amortized cost, estimated fair value and related unrealized gains and losses on securities available for sale and held to maturity as of June 30, 2015 and September 30, 2014 , respectively, were as follows: Available for sale securities Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Estimated Fair Value June 30, 2015 U.S. government agency obligations $ 12,933 $ — $ 492 $ 12,441 Obligations of states and political subdivisions 20,958 9 499 20,468 Mortgage-backed securities 31,148 59 410 30,797 Federal Agricultural Mortgage Corporation 71 — 10 61 Total available for sale securities $ 65,110 $ 68 $ 1,411 $ 63,767 September 30, 2014 U.S. government agency obligations $ 23,076 $ — $ 973 $ 22,103 Obligations of states and political subdivisions 11,432 17 255 11,194 Mortgage-backed securities 29,058 138 369 28,827 Federal Agricultural Mortgage Corporation 71 — 6 65 Total available for sale securities $ 63,637 $ 155 $ 1,603 $ 62,189
Held-to-maturity Securities	Held to maturity securities Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Estimated Fair Value June 30, 2015 Obligations of states and political subdivisions $ 1,320 $ 2 $ 13 $ 1,309 Mortgage-backed securities 7,121 129 — 7,250 Total held to maturity securities $ 8,441 $ 131 $ 13 $ 8,559 September 30, 2014 Obligations of states and political subdivisions $ 1,465 $ 4 $ 5 $ 1,464 Mortgage-backed securities 7,320 33 9 7,344 Total held to maturity securities $ 8,785 $ 37 $ 14 $ 8,808
Summary of amount of other-than-temporary impairment related to credit losses on available-for-sale securities	A summary of the amount of other-than-temporary impairment related to credit losses on available for sale securities that have been recognized in net income follows: Nine months ended June 30, 2015 Nine months ended June 30, 2014 Beginning balance of the amount of OTTI related to credit losses $ — $ 1,250 Credit portion of OTTI on securities for which OTTI was not previously recognized — 91 Cash payments received on a security in excess of the security’s book value adjusted for the previously recognized credit portion of OTTI — (13 ) Credit portion of OTTI previously recognized on securities sold during the period — (1,328 ) Ending balance of the amount of OTTI related to credit losses $ — $ —

Federal Home Loan Bank Advanc22

Federal Home Loan Bank Advances (Tables)	9 Months Ended
	Jun. 30, 2015
Banking and Thrift [Abstract]
A summary of Federal Home Loan Bank advances	A summary of Federal Home Loan Bank advances at June 30, 2015 and September 30, 2014 was as follows: As of Weighted Average Rate As of Weighted Average Rate Maturing during the fiscal year June 30 September 30, Ended September 30, 2015 2014 2015 $ 7,000 0.42 % $ 15,000 0.67 % 2016 16,100 0.88 % 16,100 0.88 % 2017 12,961 1.57 % 12,961 1.57 % 2018 6,100 2.24 % 6,100 2.24 % After 2018 3,730 1.87 % 3,730 1.87 % Total fixed maturity $ 45,891 $ 53,891 Advances with amortizing principal — 5,000 0.30 % Total advances $ 45,891 $ 58,891 Irrevocable standby letters of credit $ 24,040 $ 23,100 Total credit outstanding $ 69,931 $ 81,991

Income Taxes (Tables)

Income Taxes (Tables)	9 Months Ended
	Jun. 30, 2015
Income Tax Disclosure [Abstract]
Income tax expense (benefit)	Income tax expense (benefit) for each of the periods shown below consisted of the following: Nine months ended June 30, 2015 Nine months ended June 30, 2014 Current tax provision (benefit) Federal $ 1,094 $ (317 ) State 169 5 1,263 (312 ) Deferred tax (benefit) provision Federal (159 ) 906 State 8 96 (151 ) 1,002 Total $ 1,112 $ 690
The provision for income taxes differs from the amount of income tax determined by applying statutory federal income tax rates to pretax income	The provision for income taxes differs from the amount of income tax determined by applying statutory federal income tax rates to pretax income as result of the following differences: Nine months ended June 30, 2015 Nine months ended June 30, 2014 Amount Rate Amount Rate Tax expense at statutory rate $ 1,032 34.0 % $ 636 34.0 % State income taxes net of federal taxes 177 5.8 101 5.4 Tax exempt interest (47 ) (1.6 ) (34 ) (1.8 ) Other (50 ) (1.6 ) (13 ) (0.7 ) Total $ 1,112 36.7 % $ 690 36.9 %
Deferred Tax Assets and Liabilities	The following is a summary of the significant components of the Company’s deferred tax assets and liabilities as of June 30, 2015 and September 30, 2014 , respectively: June 30, 2015 September 30, 2014 Deferred tax assets: Allowance for loan losses $ 2,570 $ 2,562 Deferred loan costs/fees 164 217 Director/officer compensation plans 548 551 Net unrealized loss on securities available for sale 537 579 Other 142 233 Deferred tax assets 3,961 $ 4,142 Deferred tax liabilities: Office properties and equipment (108 ) (397 ) Other (110 ) (111 ) Deferred tax liabilities (218 ) (508 ) Net deferred tax assets $ 3,743 $ 3,634

Other Comprehensive Income (L24

Other Comprehensive Income (Loss) (Tables)	9 Months Ended
	Jun. 30, 2015
Equity [Abstract]
Tax Effects Allocated to Each Component of Other Comprehensive Income	he following table shows the tax effects allocated to each component of other comprehensive income for the nine months ended June 30, 2015 : Before-Tax Amount Tax Expense Net-of-Tax Amount Unrealized gains (losses) on securities: Net unrealized gains arising during the period $ 45 (18 ) $ 27 Less: reclassification adjustment for gains included in net income 60 (24 ) 36 Defined benefit plans: Amortization of unrecognized prior service costs and net gains 1 — 1 Other comprehensive income $ 106 $ (42 ) $ 64
Changes in the accumulated balances for each component of other comprehensive income	The changes in the accumulated balances for each component of other comprehensive income (loss) for the nine months ended June 30, 2015 were as follows: Unrealized Gains (Losses) on Securities Defined Benefit Plans Other Comprehensive Income (Loss) Balance, October 1, 2014 $ (869 ) $ 27 $ (842 ) Current year-to-date other comprehensive income, net of tax 63 1 64 Ending balance, June 30, 2015 $ (806 ) $ 28 $ (778 )

Nature of Business and Summar25

Nature of Business and Summary of Significant Accounting Policies (Details Textual) $ in Thousands	9 Months Ended
	Jun. 30, 2015USD ($)LocationService_Office	Sep. 30, 2014USD ($)
Nature of Business and Summary of Significant Accounting Policies (Textual) [Abstract]
Total number of service offices | Service_Office	20
Number of stand-alone locations	8
Number of in-store branch locations	12
Interest income recognized debt past due not more than days	90 days
Loans charged off past due more than days	180 days
Closed end loan charged off past due more than days	120 days
Accounts, Notes, Loans and Financing Receivable [Line Items]
Repossessed Assets | $	$ 919	$ 1,050
Commercial Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Interest income discontinued over delinquent days	90 days
Closed End Consumer Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Interest income discontinued over delinquent days	120 days
Real Estate and Open Ended Consumer Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Interest income discontinued over delinquent days	180 days

Fair Value Accounting (Details)

Fair Value Accounting (Details) - USD ($) $ in Thousands	Jun. 30, 2015	Sep. 30, 2014
Assets Measured on a Recurring Basis
Investment Securities, Fair Value	$ 72,326	$ 70,997
Fair Value, Measurements, Recurring [Member]
Assets Measured on a Recurring Basis
Investment Securities, Fair Value	63,767	62,189
Fair Value, Measurements, Recurring [Member] | U.S. government agency obligations
Assets Measured on a Recurring Basis
Investment Securities, Fair Value	12,441	22,103
Fair Value, Measurements, Recurring [Member] | Obligations of states and political subdivisions
Assets Measured on a Recurring Basis
Investment Securities, Fair Value	20,468	11,194
Fair Value, Measurements, Recurring [Member] | Mortgage-backed securities
Assets Measured on a Recurring Basis
Investment Securities, Fair Value	30,797	28,827
Fair Value, Measurements, Recurring [Member] | Federal Agricultural Mortgage Corporation
Assets Measured on a Recurring Basis
Investment Securities, Fair Value	61	65
Fair Value, Measurements, Recurring [Member] | Quoted Prices in Active Markets for Identical Instruments (Level 1)
Assets Measured on a Recurring Basis
Investment Securities, Fair Value	0	0
Fair Value, Measurements, Recurring [Member] | Quoted Prices in Active Markets for Identical Instruments (Level 1) | U.S. government agency obligations
Assets Measured on a Recurring Basis
Investment Securities, Fair Value	0	0
Fair Value, Measurements, Recurring [Member] | Quoted Prices in Active Markets for Identical Instruments (Level 1) | Obligations of states and political subdivisions
Assets Measured on a Recurring Basis
Investment Securities, Fair Value	0	0
Fair Value, Measurements, Recurring [Member] | Quoted Prices in Active Markets for Identical Instruments (Level 1) | Mortgage-backed securities
Assets Measured on a Recurring Basis
Investment Securities, Fair Value	0	0
Fair Value, Measurements, Recurring [Member] | Quoted Prices in Active Markets for Identical Instruments (Level 1) | Federal Agricultural Mortgage Corporation
Assets Measured on a Recurring Basis
Investment Securities, Fair Value	0	0
Fair Value, Measurements, Recurring [Member] | Significant Other Observable Inputs (Level 2)
Assets Measured on a Recurring Basis
Investment Securities, Fair Value	63,767	62,189
Fair Value, Measurements, Recurring [Member] | Significant Other Observable Inputs (Level 2) | U.S. government agency obligations
Assets Measured on a Recurring Basis
Investment Securities, Fair Value	12,441	22,103
Fair Value, Measurements, Recurring [Member] | Significant Other Observable Inputs (Level 2) | Obligations of states and political subdivisions
Assets Measured on a Recurring Basis
Investment Securities, Fair Value	20,468	11,194
Fair Value, Measurements, Recurring [Member] | Significant Other Observable Inputs (Level 2) | Mortgage-backed securities
Assets Measured on a Recurring Basis
Investment Securities, Fair Value	30,797	28,827
Fair Value, Measurements, Recurring [Member] | Significant Other Observable Inputs (Level 2) | Federal Agricultural Mortgage Corporation
Assets Measured on a Recurring Basis
Investment Securities, Fair Value	61	65
Fair Value, Measurements, Recurring [Member] | Significant Unobservable Inputs (Level 3)
Assets Measured on a Recurring Basis
Investment Securities, Fair Value	0	0
Fair Value, Measurements, Recurring [Member] | Significant Unobservable Inputs (Level 3) | Obligations of states and political subdivisions
Assets Measured on a Recurring Basis
Investment Securities, Fair Value	0	0
Fair Value, Measurements, Recurring [Member] | Significant Unobservable Inputs (Level 3) | Mortgage-backed securities
Assets Measured on a Recurring Basis
Investment Securities, Fair Value	0	0
Fair Value, Measurements, Recurring [Member] | Significant Unobservable Inputs (Level 3) | Federal Agricultural Mortgage Corporation
Assets Measured on a Recurring Basis
Investment Securities, Fair Value	$ 0	$ 0

Fair Value Accounting (Details

Fair Value Accounting (Details 1) - Asset-backed Securities - USD ($) $ in Thousands	9 Months Ended
	Jun. 30, 2015	Jun. 30, 2014
Reconciliation of residential mortgage-backed securities
Balance beginning of period	$ 0	$ 1,226
Included in earnings	0	(274)
Included in other comprehensive loss	0	615
Sales	0	(1,321)
Payments, accretion and amortization	0	(246)
Balance end of period	$ 0	$ 0

Fair Value Accounting (Detail28

Fair Value Accounting (Details 2) - Fair Value, Measurements, Nonrecurring - USD ($) $ in Thousands	Jun. 30, 2015	Sep. 30, 2014
Assets Measured on a Nonrecurring Basis
Foreclosed and repossessed assets	$ 919	$ 1,050
Loans restructured in a troubled debt restructuring	1,965	2,929
Total	2,884	3,979
Quoted Prices in Active Markets for Identical Instruments (Level 1)
Assets Measured on a Nonrecurring Basis
Foreclosed and repossessed assets	0
Loans restructured in a troubled debt restructuring	0
Total	0
Significant Other Observable Inputs (Level 2)
Assets Measured on a Nonrecurring Basis
Foreclosed and repossessed assets	0	0
Loans restructured in a troubled debt restructuring	0	0
Total	0	0
Significant Unobservable Inputs (Level 3)
Assets Measured on a Nonrecurring Basis
Foreclosed and repossessed assets	919	1,050
Loans restructured in a troubled debt restructuring	1,965	2,929
Total	$ 2,884	$ 3,979

Fair Value Accounting (Detail29

Fair Value Accounting (Details 3) - USD ($) $ in Thousands	Jun. 30, 2015	Sep. 30, 2014	Jun. 30, 2014	Sep. 30, 2013
Financial assets:
Cash and cash equivalents, Carrying Amount	$ 19,470	$ 11,434	$ 9,342	$ 17,601
Cash and cash equivalents, Fair Value	19,470	11,434
Interest Bearing Deposits Carrying Value	1,495	245
Interest Bearing Deposits, Fair Value	1,495	245
Investment Securities, Carrying Value	72,208	70,974
Investment Securities, Fair Value	72,326	70,997
FHLB stock, Carrying amount	4,626	5,515
FHLB stock, Fair Value	4,626	5,515
Loans receivable Carrying Amount	450,646	463,860
Loans receivable, Fair Value	466,377	479,961
Accrued interest receivable Carrying Amount	1,413	1,478
Accrued Interest Receivables, Fair Value	1,413	1,478
Financial liabilities:
Deposits, Carrying Amount	456,453	449,767
Deposits, Fair Value	460,989	454,170
FHLB advances, Carrying Amount	45,891	58,891
FHLB advances, Fair Value	46,270	59,331
Accrued Interest Payable, Carrying Amount	16	13
Accrued Interest Payable, Fair Value	$ 16	$ 13

Loans, Allowance for Loan Los30

Loans, Allowance for Loan Losses and Impaired Loans (Details) - USD ($) $ in Thousands	9 Months Ended		12 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Sep. 30, 2014
Allowance for Loan Losses:
Beginning balance	$ 6,506	$ 6,180	$ 6,180
Charge-offs	(719)		(1,927)
Recoveries	240		343
Provision	535	1,535	1,910
Ending balance	6,562		6,506
Financing Receivable, Allowance for Credit Loss, Additional Information [Abstract]
Amount of Allowance for Loan Losses arising from loans individually evaluated for impairment	551		732
Amount of Allowance for Loan Losses arising from loans collectively evaluated for impairment	6,011		5,774
Loans Receivable:
Ending balance	457,208		470,366
Ending balance: individually evaluated for impairment	6,216		7,809
Ending balance: collectively evaluated for impairment	450,992		462,557
Real Estate
Allowance for Loan Losses:
Beginning balance	2,759	2,541	2,541
Charge-offs	(320)		(1,238)
Recoveries	22		94
Provision	333		1,362
Ending balance	2,794		2,759
Financing Receivable, Allowance for Credit Loss, Additional Information [Abstract]
Amount of Allowance for Loan Losses arising from loans individually evaluated for impairment	432		525
Amount of Allowance for Loan Losses arising from loans collectively evaluated for impairment	2,362		2,234
Loans Receivable:
Ending balance	251,792		261,315
Ending balance: individually evaluated for impairment	5,361		6,542
Ending balance: collectively evaluated for impairment	246,431		254,773
Consumer and Other
Allowance for Loan Losses:
Beginning balance	3,747	$ 3,639	3,639
Charge-offs	(399)		(689)
Recoveries	218		249
Provision	202		548
Ending balance	3,768		3,747
Financing Receivable, Allowance for Credit Loss, Additional Information [Abstract]
Amount of Allowance for Loan Losses arising from loans individually evaluated for impairment	119		207
Amount of Allowance for Loan Losses arising from loans collectively evaluated for impairment	3,649		3,540
Loans Receivable:
Ending balance	205,416		209,051
Ending balance: individually evaluated for impairment	855		1,267
Ending balance: collectively evaluated for impairment	$ 204,561		$ 207,784

Loans, Allowance for Loan Los31

Loans, Allowance for Loan Losses and Impaired Loans (Details 1) - USD ($) $ in Thousands		Jun. 30, 2015	Sep. 30, 2014
Loans receivable
Total loans		$ 457,208	$ 470,366
Performing Loans
Loans receivable
Performing TDR loans		4,171	5,332
Performing loans other		451,377	463,449
Total loans		455,548	468,781
Non Performing Loans
Loans receivable
Performing TDR loans	[1]	338	249
Performing loans other	[1]	1,322	1,336
Total loans	[1]	1,660	1,585
Real Estate
Loans receivable
Total loans		251,792	261,315
Real Estate | Performing Loans
Loans receivable
Performing TDR loans		3,654	4,535
Performing loans other		246,760	255,564
Total loans		250,414	260,099
Real Estate | Non Performing Loans
Loans receivable
Performing TDR loans	[1]	289	202
Performing loans other	[1]	1,089	1,014
Total loans	[1]	1,378	1,216
Consumer and Other
Loans receivable
Total loans		205,416	209,051
Consumer and Other | Performing Loans
Loans receivable
Performing TDR loans		517	797
Performing loans other		204,617	207,885
Total loans		205,134	208,682
Consumer and Other | Non Performing Loans
Loans receivable
Performing TDR loans	[1]	49	47
Performing loans other	[1]	233	322
Total loans	[1]	$ 282	$ 369
[1]	Nonperforming loans are either 90+ days past due or nonaccrual.

Loans, Allowance for Loan Los32

Loans, Allowance for Loan Losses and Impaired Loans (Details 2) - USD ($) $ in Thousands	Jun. 30, 2015	Sep. 30, 2014
Aging analysis of the Bank's real estate and consumer loans
1 Month Past Due	$ 1,656	$ 1,222
2 Months Past Due	334	289
Greater Than 3 Months	1,320	1,240
Total Past Due	3,310	2,751
Current	453,898	467,615
Total Loan	457,208	470,366
Recorded Investment greater than 90 days and Accruing	805	401
Real estate loan
Aging analysis of the Bank's real estate and consumer loans
1 Month Past Due	838	678
2 Months Past Due	73	80
Greater Than 3 Months	1,131	989
Total Past Due	2,042	1,747
Current	249,750	259,568
Total Loan	251,792	261,315
Recorded Investment greater than 90 days and Accruing	671	228
Consumer and other loans
Aging analysis of the Bank's real estate and consumer loans
1 Month Past Due	598	354
2 Months Past Due	62	73
Greater Than 3 Months	66	178
Total Past Due	726	605
Current	167,844	175,634
Total Loan	168,570	176,239
Recorded Investment greater than 90 days and Accruing	11	99
Purchased Third Party Loan
Aging analysis of the Bank's real estate and consumer loans
1 Month Past Due	220	190
2 Months Past Due	199	136
Greater Than 3 Months	123	73
Total Past Due	542	399
Current	36,304	32,413
Total Loan	36,846	32,812
Recorded Investment greater than 90 days and Accruing	$ 123	$ 74

Loans, Allowance for Loan Los33

Loans, Allowance for Loan Losses and Impaired Loans (Details 3) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Jun. 30, 2015	Sep. 30, 2014
Bank impaired loans
With no related allowance recorded, Recorded investment	$ 4,251	$ 4,880
With an allowance recorded, Recorded investment	1,965	2,929
Recorded investment, Total	6,216	7,809
With no related allowance recorded, unpaid principal balance	4,251	4,880
With an allowance recorded, unpaid principal balance	1,965	2,929
Unpaid principal balance, Total	6,216	7,809
With no related allowance recorded, Average recorded investment	3,839	5,336
With an allowance recorded, Average recorded investment	2,883	3,960
Average recorded investment, Total	6,722	9,296
With no related allowance recorded, Interest income recognized	62	181
With an allowance recorded, Interest income recognized	13	92
Interest income recognized, Total	75	273
Real Estate
Bank impaired loans
With no related allowance recorded, Recorded investment	3,714	4,345
With an allowance recorded, Recorded investment	1,647	2,197
Recorded investment, Total	5,361	6,542
With no related allowance recorded, unpaid principal balance	3,714	4,345
With an allowance recorded, unpaid principal balance	1,647	2,197
Unpaid principal balance, Total	5,361	6,542
With no related allowance recorded, Average recorded investment	3,350	4,722
With an allowance recorded, Average recorded investment	2,283	3,137
Average recorded investment, Total	5,633	7,859
With no related allowance recorded, Interest income recognized	52	149
With an allowance recorded, Interest income recognized	7	68
Interest income recognized, Total	59	217
Consumer and Other
Bank impaired loans
With no related allowance recorded, Recorded investment	537	535
With an allowance recorded, Recorded investment	318	732
Recorded investment, Total	855	1,267
With no related allowance recorded, unpaid principal balance	537	535
With an allowance recorded, unpaid principal balance	318	732
Unpaid principal balance, Total	855	1,267
With no related allowance recorded, Average recorded investment	489	614
With an allowance recorded, Average recorded investment	600	823
Average recorded investment, Total	1,089	1,437
With no related allowance recorded, Interest income recognized	10	32
With an allowance recorded, Interest income recognized	6	24
Interest income recognized, Total	$ 16	$ 56

Loans, Allowance for Loan Los34

Loans, Allowance for Loan Losses and Impaired Loans (Details 4) - USD ($) $ in Thousands		9 Months Ended			12 Months Ended
		Jun. 30, 2015	Jun. 30, 2014		Sep. 30, 2014
Troubled Debt Restructuring
Beginning balance		$ 5,581	$ 8,618		$ 8,618
Principal payments		(880)	(2,057)		(2,568)
Charge-offs		(80)	(534)		(519)
Advances		10	3		10
New restructured	[1]	59	80		80
Class Transfers	[2]	(181)	20		(40)
Transfers between accrual/non-accrual		0	0		0
Ending balance		4,509	6,130		5,581
Real Estate
Troubled Debt Restructuring
Beginning balance		4,737	7,441		7,441
Principal payments		(599)	(1,805)		(2,272)
Charge-offs		(41)	(455)		(437)
Advances		10	3		10
New restructured	[1]	17	40		40
Class Transfers	[2]	(181)	15		(45)
Transfers between accrual/non-accrual		0	0		0
Ending balance		3,943	5,239		4,737
Consumer and Other
Troubled Debt Restructuring
Beginning balance		844	1,177		1,177
Principal payments		(281)	(252)		(296)
Charge-offs		(39)	(79)		(82)
Advances		0	0		0
New restructured	[1]	42	40		40
Class Transfers	[2]	0	5		5
Transfers between accrual/non-accrual		0	0		0
Ending balance		566	891		844
Performing Loans
Troubled Debt Restructuring
Beginning balance		5,332	7,355		7,355
Principal payments		(767)	(936)		(1,015)
Charge-offs		(8)	(71)		(41)
Advances		10	0		7
New restructured	[1]	59	64		64
Class Transfers	[2]	(181)	0		(60)
Transfers between accrual/non-accrual		(274)	(513)		(978)
Ending balance		4,171	5,899		5,332
Performing Loans | Real Estate
Troubled Debt Restructuring
Beginning balance		4,535	6,254		6,254
Principal payments		(495)	(718)		(757)
Charge-offs		0	(41)		(11)
Advances		10	0		7
New restructured	[1]	17	40		40
Class Transfers	[2]	(181)	0		(60)
Transfers between accrual/non-accrual		(232)	(473)		(938)
Ending balance		3,654	5,062		4,535
Performing Loans | Consumer and Other
Troubled Debt Restructuring
Beginning balance		797	1,101		1,101
Principal payments		(272)	(218)		(258)
Charge-offs		(8)	(30)		(30)
Advances		0	0		0
New restructured	[1]	42	24		24
Class Transfers	[2]	0	0		0
Transfers between accrual/non-accrual		(42)	(40)		(40)
Ending balance		517	837		797
Non Performing Loans
Troubled Debt Restructuring
Beginning balance		249	1,263		1,263
Principal payments		(113)	(1,121)		(1,553)
Charge-offs		(72)	(463)		(478)
Advances		0	3		3
New restructured		0	16	[1]	16	[1]
Class Transfers		0	20	[2]	20	[2]
Transfers between accrual/non-accrual		274	513		978
Ending balance		338	231		249
Non Performing Loans | Real Estate
Troubled Debt Restructuring
Beginning balance		202	1,187		1,187
Principal payments		(104)	(1,087)		(1,515)
Charge-offs		(41)	(414)		(426)
Advances		0	3		3
New restructured		0	0	[1]	0	[1]
Class Transfers		0	15	[2]	15	[2]
Transfers between accrual/non-accrual		232	473		938
Ending balance		289	177		202
Non Performing Loans | Consumer and Other
Troubled Debt Restructuring
Beginning balance		47	76		76
Principal payments		(9)	(34)		(38)
Charge-offs		(31)	(49)		(52)
Advances		0	0		0
New restructured		0	16	[1]	16	[1]
Class Transfers		0	5	[2]	5	[2]
Transfers between accrual/non-accrual		42	40		40
Ending balance		$ 49	$ 54		$ 47
[1]	“New restructured” represent loans restructured during the applicable period that met TDR criteria in accordance with the Bank’s policy at the time of the restructuring.
[2]	“Class transfers out” represent previously restructured loans

Loans, Allowance for Loan Los35

Loans, Allowance for Loan Losses and Impaired Loans (Details 5) $ in Thousands	9 Months Ended	12 Months Ended
	Jun. 30, 2015USD ($)Contract	Sep. 30, 2014USD ($)Contract	Jun. 30, 2014USD ($)	Sep. 30, 2013USD ($)
Troubled Debt Restructuring
Number of Modifications	78	100
Recorded Investments | $	$ 4,509	$ 5,581	$ 6,130	$ 8,618
Real Estate
Troubled Debt Restructuring
Number of Modifications	39	47
Recorded Investments | $	$ 3,943	$ 4,737	5,239	7,441
Consumer and Other
Troubled Debt Restructuring
Number of Modifications	39	53
Recorded Investments | $	$ 566	$ 844	$ 891	$ 1,177

Loans, Allowance for Loan Los36

Loans, Allowance for Loan Losses and Impaired Loans (Details Textual)		9 Months Ended
		Jun. 30, 2015USD ($)TDR	Sep. 30, 2014USD ($)TDR	Jun. 30, 2014USD ($)	Sep. 30, 2013USD ($)	Oct. 31, 2012USD ($)
Accounts, Notes, Loans and Financing Receivable [Line Items]
Board of director limit on purchase of loans under loan purchase agreement		$ 50,000,000				$ 40,000,000
Percentage of loan amounts deposited into cash reserve account						3.00%
Loans and lease receivable, gross, consumer		36,846,000
Cash reserve account balance						$ 1,000,000
Loans allowance for loan losses and impaired loans (Textual) [Abstract]
Impaired TDR loans		4,509,000	$ 5,581,000	$ 6,130,000	$ 8,618,000
Impaired Financing Receivable, Recorded Investment		$ 6,216,000	$ 7,809,000
Number of delinquent TDR | TDR		4	4
Recorded investment in delinquent TDR		$ 263,000	$ 191,000
Fair Value Disclosure, Off-balance Sheet Risks, Amount, Asset		$ 1,000,000
Non Performing Loans
Loans allowance for loan losses and impaired loans (Textual) [Abstract]
Past due period & nonaccruing		90+ days
Impaired TDR loans		$ 338,000	249,000	231,000	1,263,000
TDR Loans and Leases Receivable Net Reported Amount	[1]	338,000	249,000
Substandard
Loans allowance for loan losses and impaired loans (Textual) [Abstract]
Impaired TDR loans		$ 1,707,000
TDR Loans
Loans allowance for loan losses and impaired loans (Textual) [Abstract]
Past due period & nonaccruing		90+ days
Past due, minimum period		90 days
Performing Loans
Loans allowance for loan losses and impaired loans (Textual) [Abstract]
Impaired TDR loans		$ 4,171,000	5,332,000	$ 5,899,000	$ 7,355,000
TDR Loans and Leases Receivable Net Reported Amount		$ 4,171,000	$ 5,332,000
[1]	Nonperforming loans are either 90+ days past due or nonaccrual.

Investment Securities (Details)

Investment Securities (Details) - USD ($) $ in Thousands	Jun. 30, 2015	Sep. 30, 2014
Summary of amortized cost, estimated fair value and related unrealized gains and losses on securities available for sale
Amortized Cost	$ 65,110	$ 63,637
Gross Unrealized Gains	68	155
Gross Unrealized Losses	1,411	1,603
Estimated Fair Value	63,767	62,189
U.S. government agency obligations
Summary of amortized cost, estimated fair value and related unrealized gains and losses on securities available for sale
Amortized Cost	12,933	23,076
Gross Unrealized Gains	0	0
Gross Unrealized Losses	492	973
Estimated Fair Value	12,441	22,103
Obligations of states and political subdivisions
Summary of amortized cost, estimated fair value and related unrealized gains and losses on securities available for sale
Amortized Cost	20,958	11,432
Gross Unrealized Gains	9	17
Gross Unrealized Losses	499	255
Estimated Fair Value	20,468	11,194
Mortgage-backed securities
Summary of amortized cost, estimated fair value and related unrealized gains and losses on securities available for sale
Amortized Cost	31,148	29,058
Gross Unrealized Gains	59	138
Gross Unrealized Losses	410	369
Estimated Fair Value	30,797	28,827
Federal Agricultural Mortgage Corporation
Summary of amortized cost, estimated fair value and related unrealized gains and losses on securities available for sale
Amortized Cost	71	71
Gross Unrealized Gains	0	0
Gross Unrealized Losses	10	6
Estimated Fair Value	$ 61	$ 65

Investment Securities (Details

Investment Securities (Details 1) - Available-for-sale securities - USD ($) $ in Thousands	9 Months Ended
	Jun. 30, 2015	Jun. 30, 2014
Summary of amount of other-than-temporary impairment related to credit losses on available-for-sale securities
Beginning balance of the amount of OTTI related to credit losses	$ 0	$ 1,250
Credit portion of OTTI on securities for which OTTI was not previously recognized	0	91
Cash payments received on a security in excess of the security’s book value adjusted for the previously recognized credit portion of OTTI	0	(13)
Credit portion of OTTI previously recognized on securities sold during the period	0	(1,328)
Ending balance of the amount of OTTI related to credit losses	$ 0	$ 0

Investment Securities Details 2

Investment Securities Details 2 (Details) - USD ($) $ in Thousands	Jun. 30, 2015	Sep. 30, 2014
Schedule of Held-to-maturity Securities [Line Items]
Amortized Cost	$ 8,441	$ 8,785
Gross Unrealized Gains	131	37
Gross Unrealized Losses	13	14
Estimated Fair Value	8,559	8,808
Obligations of states and political subdivisions
Schedule of Held-to-maturity Securities [Line Items]
Amortized Cost	1,320	1,465
Gross Unrealized Gains	2	4
Gross Unrealized Losses	13	5
Estimated Fair Value	1,309	1,464
Mortgage-backed securities
Schedule of Held-to-maturity Securities [Line Items]
Amortized Cost	7,121	7,320
Gross Unrealized Gains	129	33
Gross Unrealized Losses	0	9
Estimated Fair Value	$ 7,250	$ 7,344

Investment Securities (Detail40

Investment Securities (Details Textual) - USD ($)	9 Months Ended
	Jun. 30, 2015	Jun. 30, 2014
Federal Reserve Bank [Member]
Schedule of Available-for-sale Securities [Line Items]
Borrowings outstanding under line of credit facility	$ 0
Available-for-sale securities
Schedule of Available-for-sale Securities [Line Items]
Cash payments received on a security in excess of the security’s book value adjusted for the previously recognized credit portion of OTTI	$ 0	$ 13,000

Federal Home Loan Bank Advanc41

Federal Home Loan Bank Advances (Details) - USD ($) $ in Thousands	Jun. 30, 2015	Sep. 30, 2014
Summary of Federal Home Loan Bank advances
Maturing during 2015	$ 7,000	$ 15,000
Maturing during 2016	16,100	16,100
Maturing during 2017	12,961	12,961
Maturing during 2018	6,100	6,100
Maturing After 2018	$ 3,730	$ 3,730
Weighted Average Rate 2015	0.42%	0.67%
Weighted Average Rate 2016	0.88%	0.88%
Weighted Average Rate 2017	1.57%	1.57%
Weighted Average Rate 2018	2.24%	2.24%
Weighted Average Rate After 2018	1.87%	1.87%
Total fixed maturity	$ 45,891	$ 53,891
Advances with amortizing principal	0	5,000
Total advances	45,891	58,891
Irrevocable standby letters of credit	24,040	23,100
Total credit outstanding	$ 69,931	$ 81,991
Federal Home Loan Bank Advances
Summary of Federal Home Loan Bank advances
Weighted Average Interest Rate		0.30%

Federal Home Loan Bank Advanc42

Federal Home Loan Bank Advances (Details Textual) - USD ($) $ in Thousands	9 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Sep. 30, 2014
Schedule of Fair Value of Separate Accounts by Major Category of Investment [Line Items]
Federal Home Loan Bank advances	$ 45,891		$ 58,891
Federal Home Loan Bank Advances (Textual) [Abstract]
Banks available and unused portion of borrowing agreement	84,120
Maximum month-end amounts outstanding	53,891	$ 57,730
Mortgage Loans on Real Estate [Member]
Schedule of Fair Value of Separate Accounts by Major Category of Investment [Line Items]
Federal Home Loan Bank advances	$ 204,855

Income Taxes (Details)

Income Taxes (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Current tax provision (benefit)
Federal			$ 1,094	$ (317)
State			169	5
Current Income Tax Expense (Benefit), Total			1,263	(312)
Deferred tax (benefit) provision
Federal			(159)	906
State			8	96
Deferred Income Tax Expense (Benefit), Total			(151)	1,002
Total	$ 337	$ 334	$ 1,112	$ 690

Income Taxes (Details 1)

Income Taxes (Details 1) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
The provision for income taxes differs from the amount of income tax determined by applying statutory federal income tax rates to pretax income
Tax expense at statutory rate			$ 1,032	$ 636
State income taxes net of exception			177	101
Tax exempt interest			(47)	(34)
Other			(50)	(13)
Total	$ 337	$ 334	$ 1,112	$ 690
Tax expense at statutory rate in percent			34.00%	34.00%
State income taxes net of exception in percent			5.80%	5.40%
Tax exempt interest in percent			(1.60%)	(1.80%)
Other in percent			(1.60%)	(0.70%)
Total, in percent			36.70%	36.90%

Income Taxes (Details 2)

Income Taxes (Details 2) - USD ($) $ in Thousands	Jun. 30, 2015	Sep. 30, 2014
Deferred tax assets:
Allowance for loan losses	$ 2,570	$ 2,562
Deferred loan costs/fees	164	217
Director/officer compensation plans	548	551
Net unrealized loss on securities available for sale	537	579
Other	142	233
Deferred tax assets	3,961	4,142
Deferred tax liabilities:
Office properties and equipment	(108)	(397)
Other	(110)	(111)
Deferred tax liabilities	(218)	(508)
Net deferred tax assets	$ 3,743	$ 3,634

Income Taxes (Details Textual)

Income Taxes (Details Textual) - USD ($)	9 Months Ended
	Jun. 30, 2015	Sep. 30, 2014
Income Taxes (Textual) [Abstract]
Valuation allowance	$ 0	$ 0
Examination by the Internal Revenue Service	years open to examination by the U.S. Internal Revenue Service include taxable years ended September 30, 2011 to present.
Percentage of likelihood	50.00%
Accrual for the payments of interest and penalties related to income tax issues	$ 0	$ 0

Stock Based Compensation (Detai

Stock Based Compensation (Details Textual) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended		89 Months Ended	110 Months Ended	125 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Mar. 31, 2014	Jun. 30, 2015	Feb. 28, 2005
2004 Stock Option and Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Grant of awards company's common stock								284,778
Number of options remained outstanding under the plan	84,737		84,737		84,737		84,737
Weighted Average Fair value			$ 6.57
Compensation expense related to awards				$ 8
Options granted			284,778				284,778
Expiry period of unexercised and nonqualified stock options			15 years
Expiry period of unexercized incentive stock options			10 years
Shares of the Company's common stock vested							49,120
Shares of the Company's common stock unvested							35,617
Number of shares forfeited under options in the plan							143,528
Number of options exercised under the plan							56,513
2008 Equity Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of options remained outstanding under the plan	87,500	0	87,500	0	87,500		87,500
Vesting period of options granted			5 years
Options granted	50,000	45,000	95,000	42,500
Weighted-average exercise price			$ 8.63
Shares of the Company's common stock vested			8,500
Shares of the Company's common stock unvested			79,000
Number of shares forfeited under options in the plan			7,500
Number of options exercised under the plan			0
Number of shares reserved and available for issuance under the 2008 Equity Incentive Plan	597,605		597,605		597,605		597,605
Prospective issuance of shares of the Company's common stock under the 2008 Equity Incentive Plan			426,860
Aggregate stock which may be granted for restricted stock and units under the 2008 Equity Incentive Plan			170,745
2004 Recognition and Retention Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Previously awarded shares forfeited			0	0			9,338
Shares paid for tax withholding for share based compensation			3,796	2,054			6,168
Shares vested and outstanding							78,516
Unvested shares outstanding	19,888		19,888		19,888		19,888
Restricted shares [Member] | 2008 Equity Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restricted shares issued			32,500	15,000
Shares outstanding	31,403	15,000	31,403	15,000	31,403		31,403
Vesting period of options granted			5 years
Shares granted to eligible participants	17,500	15,000	15,000
Grant date fair value, batch two	$ 9.20		$ 9.20		$ 9.20		$ 9.20
Shares granted, batch two			17,500
Previously awarded shares forfeited					0
Shares paid for tax withholding for share based compensation					1,097
Shares vested and outstanding					1,903
Unvested shares outstanding	29,500		29,500		29,500		29,500
Weighted-average fair value	$ 8		$ 8		$ 8		$ 8
Restricted shares [Member] | 2004 Recognition and Retention Plan and 2008 Equity incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation expense related to awards	$ 26		$ 70
Restricted shares [Member] | 2004 Recognition and Retention Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Grant of awards company's common stock								113,910
Restricted shares issued						113,910	113,910
Number of options remained outstanding under the plan	98,404	101,240	98,404	101,240	98,404		98,404
Vesting period of options granted			5 years
Fair value of the restricted shares on the date of award, lot one	$ 7.04		$ 7.04		$ 7.04		$ 7.04
Number of restricted shares on date of award, lot one	63,783		63,783		63,783		63,783
Fair value of the restricted shares on the date of award, lot two	$ 6.18		$ 6.18		$ 6.18		$ 6.18
Number of restricted shares on date of award, lot two	6,832		6,832		6,832		6,832
Fair value of the restricted shares on the date of award, lot three	$ 5.24		$ 5.24		$ 5.24		$ 5.24
Number of restricted shares on date of award, lot three	20,312		20,312		20,312		20,312
Fair value of the restricted shares on the date of award, lot four	$ 5.65		$ 5.65		$ 5.65		$ 5.65
Number of restricted shares on date of award, lot four	2,500		2,500		2,500		2,500
Fair value of the restricted shares on the date of award, lot five	$ 5.84		$ 5.84		$ 5.84		$ 5.84
Number of restricted shares on date of award, lot five	20,483		20,483		20,483		20,483
Restricted shares [Member] | 2004 Stock Option and Incentive Plan and 2008 Equity Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation expense related to awards		$ 18		$ 48
Stock Options [Member] | 2004 Stock Option and Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period of options granted			5 years
Stock Options [Member] | 2008 Equity Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restricted shares issued			95,000	45,000
Stock Options [Member] | 2004 Stock Option and Incentive Plan and 2008 Equity Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation expense related to awards	$ 16	$ 12	$ 44	$ 32
Unexercised Nonqualified Stock Options [Member] | 2008 Equity Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award expiration period			15 years
Unexercised Incentive Stock Options [Member] | 2008 Equity Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award expiration period			10 years

Other Comprehensive Income (L48

Other Comprehensive Income (Loss) (Details) - USD ($) $ in Thousands	9 Months Ended
	Jun. 30, 2015	Jun. 30, 2014
Unrealized gains (losses) on securities:
Unrealized holding losses arising during period Before- Tax Amount	$ 45
Unrealized holding losses arising during period Tax Expense	(18)
Net unrealized losses arising during period	27	$ 1,422
Less: reclassification adjustment for gains (losses)realized in net income Before- Tax Amount	60
Less: reclassification adjustment for gains (losses)realized in net income Tax Expense	(24)
Less: reclassification adjustment for gains (losses)realized in net income Net of Tax Amount	36
Amortization of unrecognized prior service costs and net gains, before-tax amount	1
Amortization of unrecognized prior service costs and net gains, tax expense	0
Amortization of unrecognized prior service costs and net gains, net of tax amount	1	0
Other comprehensive income Before- Tax Amount	106
Other comprehensive income Tax Expense	(42)
Total other comprehensive income (loss), net of tax	$ 64	$ 1,380

Other Comprehensive Income (L49

Other Comprehensive Income (Loss) (Details 1) - USD ($) $ in Thousands	9 Months Ended
	Jun. 30, 2015	Jun. 30, 2014
Changes in the accumulated balances for each component of other comprehensive income
Beginning Balance	$ (842)
Current period other comprehensive income (loss), net of tax	64	$ 1,380
Ending Balance	(778)
Unrealized Gains (Losses) on Securities
Changes in the accumulated balances for each component of other comprehensive income
Beginning Balance	(869)
Current period other comprehensive income (loss), net of tax	63
Ending Balance	(806)
Defined Benefit Plans
Changes in the accumulated balances for each component of other comprehensive income
Beginning Balance	27
Current period other comprehensive income (loss), net of tax	1
Ending Balance	$ 28