Citizens Community Bancorp (CZWI) 10-Q 12 Aug 16 2016 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Jun. 30, 2016	Aug. 12, 2016
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, 2016
Amendment Flag	false
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	Q3
Current Fiscal Year End Date	--09-30
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding		5,251,998

Consolidated Balance Sheets (Un

Consolidated Balance Sheets (Unaudited) - USD ($) $ in Thousands	Jun. 30, 2016	Sep. 30, 2015
Assets
Cash and cash equivalents	$ 21,345	$ 23,872
Other interest-bearing deposits	745	2,992
Investment securities (available for sale securities at fair value of $84,508 and $79,921, and held to maturity securities at cost of $7,163 and $8,012 at June 30, 2016 and September 30, 2015, respectively)	91,671	87,933
Non-marketable equity securities, at cost	5,034	4,626
Loans receivable	584,046	450,510
Allowance for loan losses	(6,236)	(6,496)
Loans receivable, net	577,810	444,014
Office properties and equipment, net	5,576	2,669
Accrued interest receivable	1,971	1,574
Intangible assets	917	104
Goodwill	4,003	0
Foreclosed and repossessed assets, net	911	902
Other assets	13,026	11,462
TOTAL ASSETS	723,009	580,148
Liabilities:
Deposits	585,224	456,298
Federal Home Loan Bank advances	58,874	58,891
Other borrowings	11,000	0
Other liabilities	4,316	4,424
Total liabilities	659,414	519,613
Stockholders’ equity:
Common stock— $0.01 par value, authorized 30,000,000, 5,240,114 and 5,232,579 shares issued and outstanding, respectively	52	52
Additional paid-in capital	54,793	54,740
Retained earnings	8,144	6,245
Unearned deferred compensation	(179)	(288)
Accumulated other comprehensive income (loss)	785	(214)
Total stockholders’ equity	63,595	60,535
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY	$ 723,009	$ 580,148

Consolidated Balance Sheets (U3

Consolidated Balance Sheets (Unaudited) (Parenthetical) - USD ($) $ in Thousands	Jun. 30, 2016	Sep. 30, 2015
Statement of Financial Position [Abstract]
Estimated Fair Value	$ 84,508	$ 79,921
Amortized Cost	$ 7,163	$ 8,012
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)	5,240,114	5,232,579
Common stock, outstanding (in shares)	5,240,114	5,232,579

Consolidated Statements of Oper

Consolidated Statements of Operations (Unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Interest and dividend income:
Interest and fees on loans	$ 6,072	$ 5,304	$ 16,623	$ 16,275
Interest on investments	402	317	1,267	998
Total interest and dividend income	6,474	5,621	17,890	17,273
Interest expense:
Interest on deposits	1,081	947	2,988	2,845
Interest on FHLB borrowed funds	167	148	496	476
Interest on other borrowed funds	47	0	47	0
Total interest expense	1,295	1,095	3,531	3,321
Net interest income before provision for loan losses	5,179	4,526	14,359	13,952
Provision for loan losses	0	150	75	535
Net interest income after provision for loan losses	5,179	4,376	14,284	13,417
Non-interest income:
Net gains on sale of available for sale securities	43	13	47	60
Service charges on deposit accounts	410	423	1,164	1,273
Loan fees and service charges	302	276	886	923
Other	258	219	676	633
Total non-interest income	1,013	931	2,773	2,889
Non-interest expense:
Salaries and related benefits	2,378	2,195	6,784	6,548
Occupancy	554	589	1,835	2,073
Office	350	317	864	825
Data processing	445	393	1,274	1,177
Amortization of core deposit intangible	31	15	66	43
Advertising, marketing and public relations	174	126	456	410
FDIC premium assessment	86	98	255	306
Professional services	182	251	574	840
Other	453	374	1,006	1,049
Total non-interest expense	4,653	4,358	13,114	13,271
Income before provision for income taxes	1,539	949	3,943	3,035
Provision for income taxes	572	337	1,415	1,112
Net income attributable to common stockholders	$ 967	$ 612	$ 2,528	$ 1,923
Per share information:
Basic earnings (in dollars per share)	$ 0.18	$ 0.12	$ 0.48	$ 0.37
Diluted earnings (in dollars per share)	0.18	0.12	0.48	0.37
Cash dividends paid (in dollars per share)	$ 0	$ 0	$ 0.12	$ 0.08

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income (Unaudited) - USD ($) $ in Thousands	9 Months Ended
	Jun. 30, 2016	Jun. 30, 2015
Statement of Comprehensive Income [Abstract]
Net income attributable to common stockholders	$ 2,528	$ 1,923
Securities available for sale
Net unrealized gains arising during period	1,006	27
Reclassification adjustment for gains included in net income	28	36
Unrealized gains on available for sale securities	1,034	63
Defined benefit plans:
Amortization of unrecognized prior service costs and net (losses) gains	(35)	1
Total other comprehensive income, net of tax	999	64
Comprehensive income	$ 3,527	$ 1,987

Consolidated Statements of Com6

Consolidated Statements of Comprehensive Income (Unaudited) - Reclassifications Out of Accumulated Other Comprehensive Income $ in Thousands	9 Months Ended
	Jun. 30, 2016USD ($)
Reclassification out of Accumulated Other Comprehensive Income [Line Items]
Provision for income taxes	$ (1,415)
Net income attributable to common stockholders	2,528
Accumulated Net Unrealized Investment Gain (Loss) [Member] | Reclassification out of Accumulated Other Comprehensive Income [Member]
Reclassification out of Accumulated Other Comprehensive Income [Line Items]
Net gain on sale of available for sale securities	47	[1]
Provision for income taxes	(19)	[1]
Net income attributable to common stockholders	$ 28	[1]
[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, 2016 - USD ($) $ in Thousands	Total	Common Stock	Additional Paid-In Capital	Retained Earnings	Unearned Deferred Compensation	Accumulated Other Comprehensive Income (Loss)
Beginning balance (in shares) at Sep. 30, 2015		5,232,579
Beginning balance at Sep. 30, 2015	$ 60,535	$ 52	$ 54,740	$ 6,245	$ (288)	$ (214)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net Income	2,528			2,528
Other comprehensive income, net of tax	999					999
Forfeiture of unvested shares (in shares)		(22,162)
Forfeiture of unvested shares	0		(176)		176
Surrender of restricted shares of common stock (in shares)		(5,309)
Surrender of restricted shares of common stock	(49)		(49)
Common stock awarded under the equity incentive plan (in shares)		9,091
Common stock awarded under the equity incentive plan	$ 0		100		(100)
Common stock options exercised (in shares)	25,915	25,915
Common stock options exercised	$ 153		153
Stock option expense	25		25
Amortization of restricted stock	33				33
Cash dividends ($0.12 per share)	(629)			(629)
Ending balance (in shares) at Jun. 30, 2016		5,240,114
Ending balance at Jun. 30, 2016	$ 63,595	$ 52	$ 54,793	$ 8,144	$ (179)	$ 785

Consolidated Statement of Chan8

Consolidated Statement of Changes in Stockholders' Equity (Unaudited) (Parenthetical) - $ / shares	3 Months Ended		9 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Statement of Stockholders' Equity [Abstract]
Dividends, Common Stock (dollars per share)	$ 0	$ 0	$ 0.12	$ 0.08

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	9 Months Ended
	Jun. 30, 2016	Jun. 30, 2015
Cash flows from operating activities:
Net income attributable to common stockholders	$ 2,528	$ 1,923
Adjustments to reconcile net income to net cash provided by operating activities:
Net amortization of premium/discount on securities	851	637
Depreciation	583	937
Provision for loan losses	75	535
Net realized gain on sale of securities	(47)	(60)
Amortization of core deposit intangible	66	43
Amortization of restricted stock	33	70
Stock based compensation expense	25	44
Loss on sale of office properties	0	0
Provision (benefit) for deferred income taxes	555	(151)
Net gains from disposals of foreclosed properties	(77)	(5)
Provision for valuation allowance on foreclosed properties	0	34
Increase in accrued interest receivable and other assets	(1,218)	(441)
(Decrease) increase in other liabilities	(357)	435
Total adjustments	489	2,078
Net cash provided by operating activities	3,017	4,001
Cash flows from investing activities:
Purchase of investment securities	(15,062)	(36,695)
Net decrease (increase) in interest-bearing deposits	7,241	(1,250)
Proceeds from sale of securities available for sale	17,665	29,286
Principal payments on investment securities	11,301	5,703
Proceeds from sale of Federal Home Loan Bank (FHLB) stock	0	650
Purchase of Federal Reserve Bank Stock	(3)	0
Proceeds from sale of Federal Reserve Bank (FRB) Stock	0	239
Proceeds from sale of foreclosed properties	892	1,049
Net (increase) decrease in loans	(5,723)	11,732
Net capital expenditures	(711)	(217)
Net cash received in business combinations	20,658	0
Net cash received from sale of office properties	0	7
Net cash provided by investing activities	36,258	10,504
Cash flows from financing activities:
Net decrease in Federal Home Loan Bank advances	(3,017)	(13,000)
Increase in other borrowings	11,000	0
Net increase in deposits	(49,225)	6,686
Surrender of restricted shares of common stock	(49)	(35)
Exercise of common stock options	153	299
Termination of director retirement plan/supplemental executive retirement plan	(35)	0
Cash dividends paid	(629)	(419)
Net cash used in financing activities	(41,802)	(6,469)
Net (decrease) increase in cash and cash equivalents	(2,527)	8,036
Cash and cash equivalents at beginning of period	23,872	11,434
Cash and cash equivalents at end of period	21,345	19,470
Cash paid during the period for:
Interest on deposits	2,859	2,842
Interest on borrowings	495	484
Income taxes	1,211	979
Supplemental noncash disclosure:
Transfers from loans receivable to foreclosed and repossessed assets	542	947
Fair value of assets acquired, net of cash and cash equivalents	168,129	0
Fair value of liabilities assumed, net of cash and cash equivalents	$ 154,250	$ 0

Acquisition

Acquisition	9 Months Ended
	Jun. 30, 2016
Business Combinations [Abstract]
Acquisition	ACQUISITIONS On May 16, 2016, the Company completed the acquisition through merger of CBN, with the Bank surviving the merger. The Merger was consummated pursuant to the terms of the Merger Agreement, dated February 10, 2016, and as amended on May 13, 2016. The Merger expands our presence in our Rice Lake, Wisconsin market with five additional branches. Under the terms of the Merger Agreement, the total purchase price paid in cash by the Bank was $17,447 , which represented a $16,762 book value of CBN as of April 30, 2016, less a capital dividend of $4,342 declared by CBN, plus a $5,000 fixed premium and daily interest through May 16, 2016 in the amount of $27 . The Merger added $168,129 in assets, $112,327 in loans, $151,020 in deposits, $3,568 in goodwill, and $607 in a core deposit intangible. Acquisition costs consisting of accounting, legal and other professional fees were approximately $312 through June 30, 2016 and were accrued for in non-interest expense. The following is a reconciliation of cash paid, net assets acquired, net of fair value adjustments, and goodwill resulting from the acquisition of CBN as of the acquisition date: (Dollars in thousands) Debt issued by buyer $ 11,000 Cash paid by buyer 6,447 Total consideration paid for CBN $ 17,447 CBN's net assets at fair value: CBN net assets acquired $ 12,510 Adjustments to reflect assets acquired at fair value: Investment securities discount/premium, net (108 ) (2) Performing loans (164 ) (3) Nonperforming loans (1,168 ) (3) Allowance for loan losses 1,832 (3) Property and equipment, net 88 (4) Deposits 282 (6) Less: adjusted identifiable net assets acquired $ 13,272 Other intangibles: Adjustment to recognize other intangibles (607 ) (5) Total goodwill $ 3,568 (7) The acquisition of the net assets of CBN constitutes a business combination as defined by FASB ASC Topic 805, " Business Combinations ." Accordingly, the assets acquired and liabilities assumed are presented at their fair values at acquisition date. Fair values were determined based on the requirements of FASB ASC Topic 820, Fair Value Measurements . In many cases, the determination of these fair values required management to make estimates regarding discount rates, future expected cash flows, market conditions and other future events that are highly objective in nature and subject to change. The following schedule is a breakdown of the assets acquired, liabilities assumed, related fair value adjustments, and resulting goodwill: Community Bank of Northern Wisconsin Fair Value Adjustments Fair Value Assets (Dollars in thousands) Cash and cash equivalents $ 28,104 $ — $ 28,104 Other interest bearing deposits 5,000 (6 ) (2) 4,994 Investment securities 16,825 (102 ) (2) 16,723 Federal Home Loan Bank stock 405 — 405 Loans receivable 113,659 (1,332 ) (3) 112,327 Allowance for loan losses (1,832 ) 1,832 (3) — Loans receivable, net 111,827 500 112,327 Office properties and equipment, net 2,741 88 (4) 2,829 Accrued interest receivable 540 — 540 Intangible assets — 607 (5) 607 Foreclosed and repossessed assets, net 265 — 265 Other assets 1,335 — 1,335 TOTAL ASSETS $ 167,042 $ 1,087 $ 168,129 Liabilities and Stockholders’ Equity Liabilities: Deposits $ 151,302 $ (282 ) (6) $ 151,020 Federal Home Loan Bank advances 3,000 — 3,000 Other liabilities 230 — 230 Total liabilities 154,532 (282 ) 154,250 Stockholders’ equity: Common stock — — — Additional paid-in capital 12,510 (12,510 ) (7) — Retained earnings — — — Unearned deferred compensation — — — Accumulated other comprehensive loss — — — Total stockholders’ equity 12,510 (12,510 ) — TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY $ 167,042 $ (12,792 ) $ 154,250 Net assets acquired 13,879 Purchase price 17,447 Goodwill $ 3,568 The following is a description of the methods used to determine, and adjustments necessary to present, the fair values of significant assets and liabilities presented above: Cash and cash equivalents- The carrying amount of these assets is a reasonable estimate of fair value based on the short-term nature of these assets. Other interest bearing deposits- Other interest bearing deposits were acquired from CBN with a $6 adjustment (2) to market value based upon quoted market prices or other observable outputs. Investment Securities- Investment securities were acquired from CBN with a $102 adjustment (2) to market value based upon quoted market prices or other observable outputs. Federal Home Loan Bank (FHLB) stock- Non-marketable investments in FHLB stock are carried at cost, which is their redeemable fair value since the market for each category of this stock is restricted. Loans Receivable- Fair values for loans were based on a discounted cash flow methodology that considered factors including the type of loan, related collateral, classification status, interest rate, term of the loan, whether the loan was amortizing, and current discount rates. The discount rates used for loans are based on current market rates for new originations of comparable loans and include adjustments for liquidity concerns. We evaluated $111,519 of loans purchased in conjunction with the acquisition in accordance with the provisions of FASB ASC Topic 310-20, Nonrefundable Fees and Other Costs , and those loans were recorded with a $164 discount, included in fair value adjustment (3) above. As a result, the fair value discount on these loans is being accreted into interest income over the weighted average life of the loans, using a constant yield method. The remaining $2,140 of loans evaluated were considered purchased credit impaired loans within the provisions of FASB ASC Topic 310-30, Loans and Debt Securities Acquired with Deteriorated Credit Quality , and were recorded with a $1,168 discount, which is included in fair value adjustment (3) above. These purchased credit impaired loans will recognize interest income through accretion of the difference between the carrying amount of the loans and the expected cash flows. Office properties and equipment- The fair values of office properties and equipment were based on the appraised value of the property. The fair value adjustment (4) of $88 will be amortized over the remaining economic life of the properties, which is estimated to be 25 years. Accrued interest receivable- Accrued interest receivable was acquired at market value. Intangible assets- Core deposit intangible assets represent the value of the relationships that CBN had with its deposit customers. The fair value of this intangible asset was estimated based on a discounted cash flow methodology that gave appropriate consideration to expected customer attrition rates, cost of the deposit base, and the net maintenance cost attributable to customer deposits. The Company recorded $607 of gross core deposit intangible as a result of the CBN acquisition, fair value adjustment (5) above, which will be amortized over seven years. Foreclosed and repossessed assets- The carrying amount of these acquired assets were deemed to be a reasonable estimate of their fair value at the date of acquisition. Other assets- The carrying amount of these acquired assets were deemed to be a reasonable estimate of their fair value at the date of acquisition. 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. The Company determined that the fair value of fixed rate certificate deposits exceeded book value by $282 ; fair value adjustment (6) above. This fair value adjustment will be amortized over the weighted average life of these deposits, which is estimated to be 17 months . FHLB advances and other borrowings- 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. Other liabilities- The carrying amount of these acquired assets were deemed to be a reasonable estimate of their fair value at the date of acquisition. Stockholders' equity- All equity of the acquired CBN entity was eliminated as a result of the acquisition; fair value adjustment (7) above. The purchase price allocation and certain fair value measurements remain preliminary due to the timing of the acquisition. We will continue to review the estimated fair values of loans, deposits, property and equipment, intangible assets, and other assets and liabilities. Our operating results for the period ended June 30, 2016, include the operating results of the acquired assets and assumed liabilities subsequent to the acquisition date. The following unaudited pro forma condensed financial information presents our results of operations, including the effects of the purchase accounting adjustments and acquisition expenses, had the acquisition taken place at the beginning of the period presented: Citizens Community Bancorp, Inc. Year Ended 09/30/2015 Community Bank of Northern Wisconsin Year Ended 12/31/2015 Pro Forma Adjustments Pro Forma Combined Interest and dividend income: Interest and fees on loans $ 21,641 $ 5,698 $ 27 (3) $ 27,366 Interest and dividends on investments 1,363 469 — 1,832 Total interest and dividend income 23,004 6,167 27 29,198 Interest expense: Interest on deposits 3,808 956 199 (6) 4,963 Interest on borrowed funds 630 31 367 (1) 1,028 Total interest expense 4,438 987 566 5,991 Net interest income before provision for loan losses 18,566 5,180 (539 ) 23,207 Provision for loan losses 656 84 — 740 Net interest income after provision for loan losses 17,910 5,096 (539 ) 22,467 Non-interest income 3,913 463 — 4,376 Non-interest expense 17,719 4,123 91 (4) (5) 21,933 Income before provision for income tax 4,104 1,436 (630 ) 4,910 Provision for income taxes 1,490 18 — 1,508 Net income attributable to common stockholders $ 2,614 $ 1,418 $ (630 ) $ 3,402 Per share information: Basic earnings $ 0.50 $ 0.65 Diluted earnings $ 0.50 $ 0.65 The following is a description of the methods used to determine the pro forma adjustments presented above: (1) Annual interest expense of $367 ; represents interest on debt incurred to partially fund the acquisition of CBN. Interest expense was based on $11,000 borrowings at an annual interest rate of 3.3366% . Pro forma adjustments to non-interest expense consist of the following: (3) Fair value adjustment to performing loans of $164 , amortized over 72 months ; the weighted average remaining life of the loans, or ($27) annually. (4) Fair value adjustment to office properties and equipment of $88 , amortized over the estimated remaining life of the buildings of 25 years , or $4 annually. (5) Core deposit intangible of $607 , amortized over the estimated life of the intangible asset of seven years, or $87 annually. (6) Fair value adjustment to deposits of $282 , amortized over the weighted average life of the deposits of 17 months , or $199 annually. Selectively purchased loans and deposits - Central Bank - In February 2016, the Bank selectively purchased loans and deposit from Central Bank in Rice Lake and Barron, Wisconsin. The fair value of the acquired assets totaled $17,323 , including $10,001 in cash, $16,363 in loans and $786 in fixed and other assets. The Bank also assumed $27,131 in deposits, for which it paid a deposit premium of $707 , as part of the transaction. The assets and liabilities relating to these selectively purchased loans and deposits were recorded on the Bank’s balance sheet at their preliminary fair values as of February 5, 2016 and the related results of operations for these branches have been included in the Company's consolidated statement of comprehensive income since that date. Based on the preliminary purchase price allocation, the Corporation recorded $435 in goodwill and $272 in core deposit intangibles. These fair value estimates are provisional amounts based on third party valuations that are currently under review. The goodwill for this transaction is deductible for income tax purposes.

Nature of Business and Summary

Nature of Business and Summary of Significant Accounting Policies	9 Months Ended
	Jun. 30, 2016
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. As used in this quarterly report, the terms “we”, “us”, “our”, and “Citizens Community Bancorp, Inc.” mean the Company and its wholly owned subsidiary, the Bank, unless the context indicates other meaning. On April 16, 2014, the U.S. Office of the Comptroller of the Currency (the "OCC"), the primary federal regulator for the Company and the Bank, 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 21 full-service offices, eight stand-alone locations and 8 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 subsequent to the balance sheet date as of June 30, 2016 and through the date the financial statements were available to be issued for items that should potentially be recognized or disclosed in these consolidated financial statements. Effective May 16, 2016, Community Bank of Northern Wisconsin ("CBN") was acquired through merger (“Merger”) by the Bank. The Merger was consummated pursuant to the terms of a Plan and Agreement of Merger (“Merger Agreement”), dated February 10, 2016, as amended by the First Amendment to Agreement and Plan of Merger dated as of May 13, 2016 by and among the Bank, Old Murry Bancorp, Inc. ("Old Murry"), the controlling shareholders of Old Murry, and CBN. In accordance with the terms of the Merger Agreement, the Bank agreed to purchase all of the assets and assume all of the liabilities of CBN. The total purchase price paid in cash by the Bank was $17,447 , which represented a $16,762 book value of the CBN as of April 30, 2016, less a capital dividend of $4,342 declared by CBN to Old Murry, plus a $5,000 fixed premium and daily interest through May 16, 2016 in the amount of $27. The purchase price was funded by $11,000 of debt, and the remaining $6,447 of cash. 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 the Bank. 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. 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. 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. Delinquency fees are recognized into income when chargeable, assuming collection is reasonably insured. 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, and is generally applied against principal, 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 4, “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 consumer and residential real estate loans, as well as non-TDR commercial loans, are collectively evaluated for impairment, and accordingly, are not separately identified for impairment disclosures. Loans Acquired through Business Combination with Deteriorated Credit Quality - Financial Accounting Standards Board ("FASB") Accounting Standards Codification ("ASC") Topic 310-30, " Loan and Debt Securities Acquired with Deteriorated Credit Quality" , applies to loans acquired in a business combination that have evidence of deterioration of credit quality since origination and for which it is probable, at acquisition, that we will be unable to collect all contractually required payments receivable. In accordance with this guidance, these loans are initially recorded at fair value (as determined by the present value of expected future cash flows) with no valuation allowance. The difference between the undiscounted cash flows expected at acquisition and the investment in the loan, or the “accretable yield”, is recognized as interest income over the life of the loans using a method that approximates the level-yield method. Contractually required payments for interest and principal that exceed the undiscounted cash flows expected at acquisition, or the “nonaccretable difference”, are not recognized as a yield adjustment, a loss accrual, or a valuation allowance, Increases in expected cash flows subsequent to the initial investment are recognized prospectively through adjustment of the yield on the loan over its remaining life. Decreases in expected cash flows are recognized as impairments. Valuation allowances on these impaired loans reflect only losses incurred after the acquisition. 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. Goodwill - Goodwill resulting from the acquisition by merger of CBN was determined as the excess of the fair value of the consideration transferred, over the fair value of the net assets acquired, less liabilities assumed in the acquisition by merger, as of the acquisition date. Goodwill resulting from the selective purchase of loans and deposits from Central Bank in February 2016 was determined as the excess of the Premium Deposit less the Core Deposit Intangible as of the acquisition date. Goodwill is determined to have an indefinite useful life, and is not amortized. Goodwill is tested for impairment at least annually or more frequently if events and circumstances exist that indicate that a goodwill impairment test should be performed. The following table provides changes in goodwill from September 30, 2015 through June 30, 2016 : Balance at beginning of period $ — Select loans and deposit purchase from Central Bank 435 CBN acquisition 3,568 Valuation allowance — Balance at end of period $ 4,003 Income Taxes – The Company accounts for income taxes in accordance with the FASB 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 7, "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. Operating Segments— While our chief decision makers monitor the revenue streams of the various banking products and services, operations are managed and financial performance is evaluated on a Company-wide basis. Accordingly, all of the Company’s banking operations are considered by management to be aggregated in one reportable operating segment. Reclassifications – Certain items previously reported were reclassified for consistency with the current presentation. Recent Accounting Pronouncements - In June, 2016 the FASB issued Accounting Standards Update ("ASU") 2016-13, “Financial Instruments-Credit Losses (Topic 326), Measurement of Credit Losses on Financial Instruments.” ASU 2016-13 is intended to provide financial statement users with more decision-useful information about the excepted credit losses on financial instruments and other commitments to extend credit. For public entities, ASU 2016-13 is effective for fiscal years beginning after December 15, 2019, including interim periods within those fiscal years. The Company has not yet evaluated the potential effects of adopting ASU 2016-13 on the Company’s consolidated results of operations, financial position or cash flows. In May 2016, the FASB issued ASU 2016-12, “Revenue from Contracts with Customers (Topic 606); Narrow-Scope Improvements and Practical Expedients.” ASU 2016-12 is intended to address certain specific issues identified by the FASB-IASB Joint Transition Resource Group for Revenue Recognition with respect to ASU 2014-09, “Revenue from Contracts with Customers (Topic 606).” For public entities, ASU 2016-12 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 2016-12 will have no material effect on the Company's consolidated results of operations, financial position or cash flows. In March 2016, the FASB issued ASU 2016-09, "Compensation-Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting." ASU 2016-09 is intended to simplify certain areas of share-based payment transaction accounting, including the income tax consequences, equity or liability classification of certain share awards, and classification on the statement of cash flows. ASU 2016-09 is effective for the annual periods, and interim periods within those annual periods, beginning after December 15, 2016. Early adoption is permitted. The Company is currently evaluating the effect on the consolidated results of operations, financial position and cash flows. In February 2016, the FASB issued ASU 2016-02, "Leases (Topic 842)". ASU 2016-02 is intended to increase transparency and comparability among organizations by recognizing lease assets and lease liabilities on the balance sheet and disclosing key information about leasing arrangements. ASU 2016-02 is effective for the annual periods, and interim periods within those annual periods, beginning after December 15, 2018. Early adoption is permitted. The Company expects the adoption of ASU 2016-02 to have no material effect on the Company's consolidated results of operations, financial position or cash flows. In January 2016, the FASB issued ASU 2016-01, "Financial Instruments-overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities”. ASU 2016-01 is intended to address certain aspects of recognition, measurement, presentation and disclosure of financial instruments. For public entities, ASU 2016-01 is effective for the annual periods, and interim periods within those annual periods, beginning after December 15, 2017. Early adoption is not permitted, except for certain provisions of ASU 2016-01, which are not applicable to the Company. The Company expects the adoption of ASU 2016-01 to have no material effect on the Company's consolidated results of operations, financial position or cash flows. In August 2014, the FASB issued ASU 2014-14, "Receivables - Troubled Debt Restructurings by Creditors (Subtopic 310-40): Classification of Certain Government-Guaranteed Mortgage Loans upon Foreclosure (a consensus of the FASB Emerging Issues Task Force)". ASU 2014-14 is intended to improve accounting and disclosure consistency related to how creditors classify government-guaranteed mortgage loans, including the Federal Housing Administration ("FHA") or United States Department of Veterans Affairs ("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. The Company has adopted ASU 2014-14 effective December 31, 2015. The adoption of ASU 2014-04 had no 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. The Company has adopted ASU 2014-04 effective December 31, 2015. The adoption of ASU 2014-04 had no 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, 2016
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, 2016 and September 30, 2015 : 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, 2016 Investment securities: U.S. government agency obligations $ 14,737 $ — $ 14,737 $ — Obligations of states and political subdivisions 33,773 — 33,773 — Mortgage-backed securities 35,559 — 35,559 — Federal Agricultural Mortgage Corporation 65 — 65 — Trust preferred securities 374 — — 374 Total $ 84,508 $ — $ 84,134 $ 374 September 30, 2015 Investment securities: U.S. government agency obligations $ 15,020 $ — $ 15,020 $ — Obligations of states and political subdivisions 27,407 — 27,407 — Mortgage-backed securities 37,440 — 37,440 — Federal Agricultural Mortgage Corporation 54 — 54 — Total $ 79,921 $ — $ 79,921 $ — 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, 2016 and September 30, 2015 : 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, 2016 Foreclosed and repossessed assets, net $ 911 $ — $ — $ 911 Impaired loans with allocated allowances 2,352 — — 2,352 Total $ 3,263 $ — $ — $ 3,263 September 30, 2015 Foreclosed and repossessed assets, net $ 902 $ — $ — $ 902 Impaired loans with allocated allowances 2,349 — — 2,349 Total $ 3,251 $ — $ — $ 3,251 The fair value of impaired loans referenced above 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 impaired loans. The fair value of foreclosed and repossessed assets was determined by obtaining market price valuations from independent third parties wherever such quotes 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. The following table represents additional quantitative information about assets measured at fair value on a recurring and nonrecurring basis and for which we have utilized Level 3 inputs to determine their fair value at June 30, 2016 . Fair Value Valuation Techniques (1) Significant Unobservable Inputs (2) Range June 30, 2016 Foreclosed and repossessed assets, net $ 911 Appraisal value Estimated costs to sell 10 - 15% Impaired loans with allocated allowances $ 2,352 Appraisal value Estimated costs to sell 10 - 15% September 30, 2015 Foreclosed and repossessed assets, net $ 902 Appraisal value Estimated costs to sell 10 - 15% Impaired loans with allocated allowances $ 2,349 Appraisal value Estimated costs to sell 10 - 15% (1) Fair value is generally determined through independent third-party appraisals of the underlying collateral, which generally includes various level 3 inputs which are not observable. (2) The fair value basis of impaired loans and real estate owned may be adjusted to reflect management estimates of disposal costs including, but not limited to, real estate brokerage commissions, legal fees, and delinquent property taxes. 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 and represents a level 1 measurement. Other Interest-Bearing Deposits Fair value of interest bearing deposits is estimated using a discounted cash flow analysis based on current interest rates being offered by instruments with similar terms and represents a level 3 measurement. 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 and represents a level 1 measurement. 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. The fair value of variable rate loans approximates carrying value. The net carrying value of the loans acquired through the CBN acquisition approximates the fair value of the loans at June 30, 2016. The fair value of loans is considered to be a level 3 measurement. 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 and represents a level 1 measurement. 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 and represents a level 1 measurement. The fair value of fixed rate certificate accounts is calculated by using discounted cash flows applying interest rates currently being offered on similar certificates and represents a level 3 measurement. The net carrying value of fixed rate certificate accounts acquired through the CBN acquisition approximates the fair value of the loans at June 30, 2016 and represents a level 3 measurement. 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 and represents a level 2 measurement. 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 table below represents what we would receive to sell an asset or what we would have to pay to transfer a liability in an orderly transaction between market participants at the measurement date. The carrying amount and estimated fair value of the Company's financial instruments as of the dates indicated below were as follows: June 30, 2016 September 30, 2015 Carrying Amount Estimated Fair Value Carrying Amount Estimated Fair Value Financial assets: Cash and cash equivalents $ 21,345 $ 21,345 $ 23,872 $ 23,872 Interest-bearing deposits 745 759 2,992 3,022 Investment securities 91,671 91,960 87,933 88,140 Non-marketable equity securities, at cost 5,034 5,034 4,626 4,626 Loans receivable, net 577,810 596,313 444,014 462,227 Accrued interest receivable 1,971 1,971 1,574 1,574 Financial liabilities: Deposits $ 585,224 $ 589,144 $ 456,298 $ 460,450 FHLB advances 58,874 59,020 58,891 59,357 Other liabilities 11,000 11,000 — — Accrued interest payable 130 130 18 18

Loans, Allowance for Loan Losse

Loans, Allowance for Loan Losses and Impaired Loans	9 Months Ended
	Jun. 30, 2016
Receivables [Abstract]
LOANS, ALLOWANCE FOR LOAN LOSSES AND IMPAIRED LOANS	89 days and Accruing June 30, 2016 Real estate loans $ 996 $ 117 $ 1,623 $ 2,736 $ 191,177 $ 193,913 $ 682 Commercial/Agriculture real estate 84 494 1,719 2,297 154,324 156,621 35 Consumer and other loans 915 900 78 1,893 183,754 185,647 36 Purchased third party loans 302 226 227 755 47,110 47,865 226 Total $ 2,297 $ 1,737 $ 3,647 $ 7,681 $ 576,365 $ 584,046 $ 979 September 30, 2015 Real estate loans $ 555 $ 500 $ 387 $ 1,442 $ 179,251 $ 180,693 $ 244 Commercial/Agriculture real estate — — — — 63,266 63,266 — Consumer and other loans 386 65 135 586 166,260 166,846 52 Purchased third party loans 238 189 177 604 39,101 39,705 177 Total $ 1,179 $ 754 $ 699 $ 2,632 $ 447,878 $ 450,510 $ 473 As of June 30, 2016 , the balance of acquired loans that are considered past due is $4,255 and the balance of acquired loans considered current is $105,578 . At June 30, 2016 , the Company has identified $5,446 of TDR loans and $138 of substandard loans as impaired, totaling $5,584 , which includes $4,420 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, 2016 and September 30, 2015 was as follows: With No Related Allowance Recorded With An Allowance Recorded Totals Consumer Real Estate Commercial/Agricultural Real Estate Consumer and Other Total Consumer Real Estate Commercial/Agricultural Real Estate Consumer and Other Total Consumer Real Estate Commercial/Agricultural Real Estate Consumer and Other Total Recorded investment at June 30, 2016 $ 2,822 $ — $ 410 $ 3,232 $ 1,848 $ — $ 504 $ 2,352 $ 4,670 $ — $ 914 $ 5,584 Unpaid balance at June 30, 2016 2,822 — 410 3,232 1,848 — 504 2,352 4,670 — 914 5,584 Recorded investment at September 30, 2015 2,494 — 471 2,965 1,972 — 377 2,349 4,466 — 848 5,314 Unpaid balance at September 30, 2015 2,494 — 471 2,965 1,972 — 377 2,349 4,466 — 848 5,314 Average recorded investment; nine months ended June 30, 2016 2,762 — 491 3,253 1,787 — 338 2,125 4,549 — 829 5,378 Average recorded investment; twelve months ended September 30, 2015 3,178 — 485 3,663 2,220 — 556 2,776 5,398 — 1,041 6,439 Interest income received; nine months ended June 30, 2016 85 — 31 116 33 — 6 39 118 — 37 155 Interest income received; twelve months ended September 30, 2015 136 — 35 171 61 — 23 84 197 — 58 255 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 7 delinquent TDRs greater than 59 days past due with a recorded investment of $816 at June 30, 2016 , compared to 4 such loans with a recorded investment of $191 at September 30, 2015 . A summary of loans by loan type modified in a troubled debt restructuring as of June 30, 2016 and June 30, 2015 , and during each of the nine months then ended was as follows: Consumer Real Estate Commercial/Agricultural Real Estate Consumer and Other Total June 30, 2016 and Nine Months then Ended: Accruing / Performing: Beginning balance $ 3,206 $ — $ 472 $ 3,678 Principal balance of acquired loans 74 1,088 — 1,162 Principal payments (86 ) (10 ) (97 ) (193 ) Charge-offs — — — — Advances 7 — 1 8 New restructured (1) 223 — 6 229 Class transfers out (2) — — — — Transfers between accrual/non-accrual (418 ) — (46 ) (464 ) Ending balance $ 3,006 $ 1,078 $ 336 $ 4,420 Non-accrual / Non-performing: Beginning balance $ 273 $ — $ 59 $ 332 Principal balance of acquired loans — 267 13 280 Principal payments (133 ) (19 ) (27 ) (179 ) Charge-offs (77 ) (37 ) (31 ) (145 ) Advances 2 — 1 3 New restructured (1) — — — — Class transfers out (2) — 271 — 271 Transfers between accrual/non-accrual 418 — 46 464 Ending balance $ 483 $ 482 $ 61 $ 1,026 Totals: Beginning balance $ 3,479 $ — $ 531 $ 4,010 Principal balance of acquired loans 74 1,355 13 1,442 Principal payments (219 ) (29 ) (124 ) (372 ) Charge-offs (77 ) (37 ) (31 ) (145 ) Advances 9 — 2 11 New restructured (1) 223 — 6 229 Class transfers out (2) — 271 — 271 Transfers between accrual/non-accrual — — — — Ending balance $ 3,489 $ 1,560 $ 397 $ 5,446 (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. Consumer Real Estate Commercial/Agricultural 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. Below is a breakdown of troubled debt restructurings: June 30, 2016 September 30, 2015 Number of Modifications Recorded Investment Number of Modifications Recorded Investment Troubled debt restructurings: Consumer Real Estate 34 $ 3,489 34 $ 3,479 Commercial/Agricultural Real Estate 6 1,560 — — Consumer and other 26 397 39 531 Total troubled debt restructurings 66 $ 5,446 73 $ 4,010 All acquired loans were initially recorded at fair value at the acquisition date. The outstanding balance and the carrying amount of acquired loans included in the consolidated balance sheet are as follows: June 30, 2016 Accountable for under ASC 310-30 (PCI loans) Outstanding balance 3,650 Carrying amount 2,530 Accountable for under ASC 310-20 (non-PCI loans) Outstanding balance 106,183 Carrying amount 106,021 Total acquired loans Outstanding balance 109,833 Carrying amount 108,551 The following table provides changes in accretable yield for all acquired loans accounted for under ASC 310-30: May 16, 2016 to June 30, 2016 Balance at beginning of period $ — Acquisitions 164 Reduction due to unexpected early payoffs — Reclass from non-accretable difference — Disposals/transfers — Accretion (2 ) Balance at end of period $ 162 The following table reflects amounts at acquisition for all purchased loans subject to ASC 310-30 (impaired and non-impaired) acquired from CBN: Acquired Impaired Loans Acquired Performing Loans Total Acquired Loans Contractually required cash flows at acquisition $ 3,698 $ 109,961 $ 113,659 Non-accretable difference (expected losses and foregone interest) (1,168 ) — (1,168 ) Cash flows expected to be collected at acquisition 2,530 109,961 112,491 Accretable yield — (164 ) (164 ) Basis in acquired loans at acquisition $ 2,530 109,797 $ 112,327 Our analysis of the acquired impaired and non-impaired loan portfolio is ongoing and will be completed by September 30, 2016." id="sjs-B4">LOANS, ALLOWANCE FOR LOAN LOSSES AND IMPAIRED LOANS Credit Quality/Risk Ratings : Management utilizes a numeric risk rating system to identify and quantify the Bank’s risk of loss within its loan portfolio. Ratings are initially assigned prior to funding the loan, and may be changed at any time as circumstances warrant. Ratings range from the highest to lowest quality based on factors that include measurements of ability to pay, collateral type and value, borrower stability and management experience. The Bank’s loan portfolio is presented below in accordance with the risk rating framework that has been commonly adopted by the federal banking agencies. The definitions of the various risk rating categories are as follows: 1 through 4 - Pass. A "Pass" loan means that the condition of the borrower and the performance of the loan is satisfactory or better. 5 - Watch. A "Watch" loan has clearly identifiable developing weaknesses that deserve additional attention from management. Weaknesses that are not corrected or mitigated, may jeopardize the ability of the borrower to repay the loan in the future. 6 - Special Mention. A "Special Mention" loan has one or more potential weakness that deserve management’s close attention. If left uncorrected, these potential weaknesses may result in deterioration of the repayment prospects for the loan or in the institution’s credit position in the future. 7 - Substandard. A "Substandard" loan is inadequately protected by the current net worth and paying capacity of the obligor or the collateral pledged, if any. Assets classified as substandard must have a well-defined weakness, or weaknesses, that jeopardize the liquidation of the debt. They are characterized by the distinct possibility that the Bank will sustain some loss if the deficiencies are not corrected. 8 - Doubtful. A "Doubtful" loan has all the weaknesses inherent in a Substandard loan with the added characteristic that the weaknesses make collection or liquidation in full, on the basis of currently existing facts, conditions and values, highly questionable and improbable. 9 - Loss. Loans classified as "Loss" are considered uncollectible, and their continuance as bankable assets is not warranted. This classification does not mean that the loan has absolutely no recovery or salvage value, and a partial recovery may occur in the future. Below is a summary of originated and acquired loans by type and risk rating as of June 30, 2016 : Originated Loans: 1 to 5 6 7 8 9 TOTAL Real estate loans: Consumer $ 167,989 $ — $ 1,738 $ — $ — $ 169,727 Commercial/agricultural 95,658 — — — — 95,658 Total real estate loans 263,647 — 1,738 — — 265,385 Consumer and other loans: 207,549 11 577 — — 208,137 Total originated loans $ 471,196 $ 11 $ 2,315 $ — $ — $ 473,522 Acquired Loans: Real estate loans: Consumer $ 24,089 $ 607 $ 892 $ 236 $ — $ 25,824 Commercial/agricultural 57,337 182 3,444 — — 60,963 Total real estate loans 81,426 789 4,336 236 — 86,787 Consumer and other loans: 22,964 41 40 — 1 23,046 Total acquired loans $ 104,390 $ 830 $ 4,376 $ 236 $ 1 $ 109,833 Total Loans: Real estate loans: Consumer $ 192,078 $ 607 $ 2,630 $ 236 $ — $ 195,551 Commercial/agricultural 152,995 182 3,444 — — 156,621 Total real estate loans 345,073 789 6,074 236 — 352,172 Consumer and other loans: 230,513 52 617 — 1 231,183 Gross loans $ 575,586 $ 841 $ 6,691 $ 236 $ 1 $ 583,355 Net deferred loan costs (fees) and acquisition loan discount 691 Allowance for loan losses (6,236 ) Loans receivable, net $ 577,810 Below is a summary of originated loans by type and risk rating as of September 30, 2015 : 1 to 5 6 7 8 9 TOTAL Real estate loans: Consumer $ 179,946 $ — $ 1,260 $ — $ — $ 181,206 Commercial/agricultural 63,266 — — — — 63,266 Total real estate loans 243,212 — 1,260 — — 244,472 Consumer and other loans: 203,054 — 547 — 7 203,608 Gross loans $ 446,266 $ — $ 1,807 $ — $ 7 $ 448,080 Net deferred loan costs (fees) 2,430 Allowance for loan losses (6,496 ) Loans receivable, net $ 444,014 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: Consumer Real Estate Commercial/Agriculture Real Estate Consumer and Other Unallocated Total Nine Months Ended June 30, 2016: Allowance for Loan Losses: Beginning balance, October 1, 2015 $ 2,364 $ 1,617 $ 2,263 $ 252 $ 6,496 Charge-offs (111 ) — (394 ) — (505 ) Recoveries 7 — 163 — 170 Provision 30 10 35 — 75 Allowance allocation adjustment (166 ) 249 128 (211 ) — Total allowance on originated loans $ 2,124 $ 1,876 $ 2,195 $ 41 $ 6,236 Purchased credit-impaired loans $ — $ — $ — $ — $ — Other acquired loans — — — — — Total allowance on acquired loans $ — $ — $ — $ — $ — Ending balance, June 30, 2016 $ 2,124 $ 1,876 $ 2,195 $ 41 $ 6,236 Allowance for Loan Losses at June 30, 2016: Amount of allowance for loan losses arising from loans individually evaluated for impairment $ 422 $ — $ 189 $ — $ 611 Amount of allowance for loan losses arising from loans collectively evaluated for impairment $ 1,702 $ 1,876 $ 2,006 $ 41 $ 5,625 Loans Receivable as of June 30, 2016: Ending balance of originated loans $ 124,316 $ 128,089 $ 221,808 $ — $ 474,213 Ending balance of purchased credit-impaired loans 399 1,762 1,489 — 3,650 Ending balance of other acquired loans 69,198 26,770 10,215 — 106,183 Ending balance of loans $ 193,913 $ 156,621 $ 233,512 $ — $ 584,046 Ending balance: individually evaluated for impairment $ 4,670 $ — $ 914 $ — $ 5,584 Ending balance: collectively evaluated for impairment $ 189,243 $ 156,621 $ 232,598 $ — $ 578,462 Consumer Real Estate Commercial/Agriculture Real Estate Consumer and Other Unallocated Total Year Ended September 30, 2015: Allowance for Loan Losses: Beginning balance, October 1, 2014 $ 2,759 $ — $ 3,747 $ — $ 6,506 Charge-offs (405 ) — (601 ) — (1,006 ) Recoveries 69 — 271 — 340 Provision 382 16 258 — 656 Allowance allocation adjustment (441 ) 1,601 (1,412 ) 252 — Ending balance, September 30, 2015 $ 2,364 $ 1,617 $ 2,263 $ 252 $ 6,496 Allowance for Loan Losses at September 30, 2015: Amount of allowance for loan losses arising from loans individually evaluated for impairment $ 463 $ — $ 119 $ — $ 582 Amount of allowance for loan losses arising from loans collectively evaluated for impairment $ 1,901 $ 1,617 $ 2,144 $ 252 $ 5,914 Loans Receivable as of September 30, 2015: Ending balance $ 180,693 $ 63,266 $ 206,551 $ — $ 450,510 Ending balance: individually evaluated for impairment $ 4,466 $ — $ 848 $ — $ 5,314 Ending balance: collectively evaluated for impairment $ 176,227 $ 63,266 $ 205,703 $ — $ 445,196 The Bank has originated most of the loans currently recorded on the Company’s accompanying Consolidated Balance Sheet, except as noted below. In February 2016, the Bank selectively purchased loans and deposits from Central Bank in Rice Lake and Barron, Wisconsin in the amount of $16,363 and $27,131 , respectively. In May 2016, the Bank acquired loans and deposits from Community Bank of Northern Wisconsin, headquartered in Rice Lake, Wisconsin in the amount of $112,327 and $151,020 , respectively. 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, 2016 , the balance of the consumer loans purchased was $ 47,865 . 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, the Company has not charged off or experienced losses related to the purchased loans. The weighted average rate earned on these purchased consumer loans was 4.24% as of June 30, 2016 . From March 2014 through December 2015, the rate earned for all new loan originations of these purchased consumer loans was 4.00% . As of January 2016, new loans purchased are at an interest rate of 4.25% due to the increase in the Prime Rate. Loans receivable by loan type as of the end of the periods shown below were as follows: Real Estate Loans Commercial/Agriculture Real Estate Loans Consumer and Other Loans Total Loans June 30, 2016 September 30, 2015 June 30, 2016 September 30, 2015 June 30, 2016 September 30, 2015 June 30, 2016 September 30, 2015 Performing loans Performing TDR loans $ 3,006 $ 3,206 $ 1,078 $ — $ 336 $ 472 $ 4,420 $ 3,678 Performing loans other 188,315 176,650 154,675 63,266 232,431 205,695 575,421 445,611 Total performing loans 191,321 179,856 155,753 63,266 232,767 206,167 579,841 449,289 Nonperforming loans (1) Nonperforming TDR loans 483 273 482 — 61 59 1,026 332 Nonperforming loans other 2,109 564 386 — 684 325 3,179 889 Total nonperforming loans 2,592 837 868 — 745 384 4,205 1,221 Total loans $ 193,913 $ 180,693 $ 156,621 $ 63,266 $ 233,512 $ 206,551 $ 584,046 $ 450,510 (1) Nonperforming loans are either 90+ days past due or nonaccrual. An aging analysis of the Company’s real estate, commercial/agriculture real estate, consumer and other loans and purchased third party loans as of June 30, 2016 and September 30, 2015 , respectively, was as follows: 30-59 Days Past Due 60-89 Days Past Due Greater Than 89 Days Total Past Due Current Total Loans Recorded Investment > 89 days and Accruing June 30, 2016 Real estate loans $ 996 $ 117 $ 1,623 $ 2,736 $ 191,177 $ 193,913 $ 682 Commercial/Agriculture real estate 84 494 1,719 2,297 154,324 156,621 35 Consumer and other loans 915 900 78 1,893 183,754 185,647 36 Purchased third party loans 302 226 227 755 47,110 47,865 226 Total $ 2,297 $ 1,737 $ 3,647 $ 7,681 $ 576,365 $ 584,046 $ 979 September 30, 2015 Real estate loans $ 555 $ 500 $ 387 $ 1,442 $ 179,251 $ 180,693 $ 244 Commercial/Agriculture real estate — — — — 63,266 63,266 — Consumer and other loans 386 65 135 586 166,260 166,846 52 Purchased third party loans 238 189 177 604 39,101 39,705 177 Total $ 1,179 $ 754 $ 699 $ 2,632 $ 447,878 $ 450,510 $ 473 As of June 30, 2016 , the balance of acquired loans that are considered past due is $4,255 and the balance of acquired loans considered current is $105,578 . At June 30, 2016 , the Company has identified $5,446 of TDR loans and $138 of substandard loans as impaired, totaling $5,584 , which includes $4,420 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, 2016 and September 30, 2015 was as follows: With No Related Allowance Recorded With An Allowance Recorded Totals Consumer Real Estate Commercial/Agricultural Real Estate Consumer and Other Total Consumer Real Estate Commercial/Agricultural Real Estate Consumer and Other Total Consumer Real Estate Commercial/Agricultural Real Estate Consumer and Other Total Recorded investment at June 30, 2016 $ 2,822 $ — $ 410 $ 3,232 $ 1,848 $ — $ 504 $ 2,352 $ 4,670 $ — $ 914 $ 5,584 Unpaid balance at June 30, 2016 2,822 — 410 3,232 1,848 — 504 2,352 4,670 — 914 5,584 Recorded investment at September 30, 2015 2,494 — 471 2,965 1,972 — 377 2,349 4,466 — 848 5,314 Unpaid balance at September 30, 2015 2,494 — 471 2,965 1,972 — 377 2,349 4,466 — 848 5,314 Average recorded investment; nine months ended June 30, 2016 2,762 — 491 3,253 1,787 — 338 2,125 4,549 — 829 5,378 Average recorded investment; twelve months ended September 30, 2015 3,178 — 485 3,663 2,220 — 556 2,776 5,398 — 1,041 6,439 Interest income received; nine months ended June 30, 2016 85 — 31 116 33 — 6 39 118 — 37 155 Interest income received; twelve months ended September 30, 2015 136 — 35 171 61 — 23 84 197 — 58 255 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 7 delinquent TDRs greater than 59 days past due with a recorded investment of $816 at June 30, 2016 , compared to 4 such loans with a recorded investment of $191 at September 30, 2015 . A summary of loans by loan type modified in a troubled debt restructuring as of June 30, 2016 and June 30, 2015 , and during each of the nine months then ended was as follows: Consumer Real Estate Commercial/Agricultural Real Estate Consumer and Other Total June 30, 2016 and Nine Months then Ended: Accruing / Performing: Beginning balance $ 3,206 $ — $ 472 $ 3,678 Principal balance of acquired loans 74 1,088 — 1,162 Principal payments (86 ) (10 ) (97 ) (193 ) Charge-offs — — — — Advances 7 — 1 8 New restructured (1) 223 — 6 229 Class transfers out (2) — — — — Transfers between accrual/non-accrual (418 ) — (46 ) (464 ) Ending balance $ 3,006 $ 1,078 $ 336 $ 4,420 Non-accrual / Non-performing: Beginning balance $ 273 $ — $ 59 $ 332 Principal balance of acquired loans — 267 13 280 Principal payments (133 ) (19 ) (27 ) (179 ) Charge-offs (77 ) (37 ) (31 ) (145 ) Advances 2 — 1 3 New restructured (1) — — — — Class transfers out (2) — 271 — 271 Transfers between accrual/non-accrual 418 — 46 464 Ending balance $ 483 $ 482 $ 61 $ 1,026 Totals: Beginning balance $ 3,479 $ — $ 531 $ 4,010 Principal balance of acquired loans 74 1,355 13 1,442 Principal payments (219 ) (29 ) (124 ) (372 ) Charge-offs (77 ) (37 ) (31 ) (145 ) Advances 9 — 2 11 New restructured (1) 223 — 6 229 Class transfers out (2) — 271 — 271 Transfers between accrual/non-accrual — — — — Ending balance $ 3,489 $ 1,560 $ 397 $ 5,446 (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. Consumer Real Estate Commercial/Agricultural 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. Below is a breakdown of troubled debt restructurings: June 30, 2016 September 30, 2015 Number of Modifications Recorded Investment Number of Modifications Recorded Investment Troubled debt restructurings: Consumer Real Estate 34 $ 3,489 34 $ 3,479 Commercial/Agricultural Real Estate 6 1,560 — — Consumer and other 26 397 39 531 Total troubled debt restructurings 66 $ 5,446 73 $ 4,010 All acquired loans were initially recorded at fair value at the acquisition date. The outstanding balance and the carrying amount of acquired loans included in the consolidated balance sheet are as follows: June 30, 2016 Accountable for under ASC 310-30 (PCI loans) Outstanding balance 3,650 Carrying amount 2,530 Accountable for under ASC 310-20 (non-PCI loans) Outstanding balance 106,183 Carrying amount 106,021 Total acquired loans Outstanding balance 109,833 Carrying amount 108,551 The following table provides changes in accretable yield for all acquired loans accounted for under ASC 310-30: May 16, 2016 to June 30, 2016 Balance at beginning of period $ — Acquisitions 164 Reduction due to unexpected early payoffs — Reclass from non-accretable difference — Disposals/transfers — Accretion (2 ) Balance at end of period $ 162 The following table reflects amounts at acquisition for all purchased loans subject to ASC 310-30 (impaired and non-impaired) acquired from CBN: Acquired Impaired Loans Acquired Performing Loans Total Acquired Loans Contractually required cash flows at acquisition $ 3,698 $ 109,961 $ 113,659 Non-accretable difference (expected losses and foregone interest) (1,168 ) — (1,168 ) Cash flows expected to be collected at acquisition 2,530 109,961 112,491 Accretable yield — (164 ) (164 ) Basis in acquired loans at acquisition $ 2,530 109,797 $ 112,327 Our analysis of the acquired impaired and non-impaired loan portfolio is ongoing and will be completed by September 30, 2016.

Investment Securities

Investment Securities	9 Months Ended
	Jun. 30, 2016
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, 2016 and September 30, 2015 , respectively, were as follows: Available for sale securities Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Estimated Fair Value June 30, 2016 U.S. government agency obligations $ 14,690 $ 79 $ 32 $ 14,737 Obligations of states and political subdivisions 32,941 851 19 33,773 Mortgage-backed securities 35,125 440 6 35,559 Federal Agricultural Mortgage Corporation 70 — 5 65 Trust preferred securities 374 — — 374 Total available for sale securities $ 83,200 $ 1,370 $ 62 $ 84,508 September 30, 2015 U.S. government agency obligations $ 15,240 $ — $ 220 $ 15,020 Obligations of states and political subdivisions 27,573 81 247 27,407 Mortgage-backed securities 37,451 133 144 37,440 Federal Agricultural Mortgage Corporation 71 — 17 54 Total available for sale securities $ 80,335 $ 214 $ 628 $ 79,921 Held to maturity securities Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Estimated Fair Value June 30, 2016 Obligations of states and political subdivisions $ 5,847 $ 271 $ — $ 6,118 Mortgage-backed securities 1,316 18 — 1,334 Total held to maturity securities $ 7,163 $ 289 $ — $ 7,452 September 30, 2015 Obligations of states and political subdivisions $ 1,319 $ 3 $ 4 $ 1,318 Mortgage-backed securities 6,693 208 — 6,901 Total held to maturity securities $ 8,012 $ 211 $ 4 $ 8,219 As of June 30, 2016 , the Bank has pledged U.S. Government Agency securities with a carrying value of $2,857 as collateral against a borrowing line of credit with the Federal Reserve Bank. However, as of June 30, 2016 , there were no borrowings outstanding on this Federal Reserve Bank line of credit. As of June 30, 2016 , the Bank has pledged U.S. Government Agency securities with a carrying value of $6,164 and mortgage-backed securities with a carrying value of $21,388 as collateral against specific municipal deposits. The estimated fair value of securities at June 30, 2016 and September 30, 2015 , by contractual maturity, is shown below. Expected maturities will differ from contractual maturities on mortgage-backed securities because borrowers may have the right to call or prepay obligations with or without call or prepayment penalties. Expected maturities may differ from contractual maturities on certain agency and municipal securities due to the call feature. June 30, 2016 September 30, 2015 Available for sale securities Amortized Cost Estimated Fair Value Amortized Cost Estimated Fair Value Due in one year or less $ 230 $ 230 $ — $ — Due after one year through five years 14,126 14,258 6,451 6,437 Due after five years through ten years 23,664 24,253 22,667 22,457 Due after ten years 45,180 45,767 51,217 51,027 Total available for sale securities $ 83,200 $ 84,508 $ 80,335 $ 79,921 June 30, 2016 September 30, 2015 Held to maturity securities Amortized Cost Estimated Fair Value Amortized Cost Estimated Fair Value Due after one year through five years $ 1,316 $ 1,334 $ 1,144 $ 1,143 Due after five years through ten years 1,620 1,675 175 175 Due after ten years 4,227 4,443 6,693 6,901 Total held to maturity securities $ 7,163 $ 7,452 $ 8,012 $ 8,219

Federal Home Loan Bank Advances

Federal Home Loan Bank Advances	9 Months Ended
	Jun. 30, 2016
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, 2016 and September 30, 2015 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, 2016 2015 2016 $ 23,583 0.52 % $ 33,600 0.67 % 2017 21,461 1.27 % 15,461 1.46 % 2018 10,100 1.74 % 6,100 2.24 % 2019 3,730 1.87 % 3,730 1.87 % 2020 — — % — — % Total fixed maturity $ 58,874 1.09 % $ 58,891 1.12 % Advances with amortizing principal — — % — — % Total advances $ 58,874 1.09 % $ 58,891 1.12 % Irrevocable standby letters of credit $ 17,560 $ 24,040 Total credit outstanding $ 76,434 $ 82,931 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, 2016 , the Bank’s available and unused portion of this borrowing arrangement was approximately $67,300 . The weighted average remaining term of the borrowings at June 30, 2016 is 9.66 months compared to 14.25 months at September 30, 2015. Maximum month-end amounts outstanding were $67,474 and $53,891 during the nine month periods ended June 30, 2016 and 2015 , 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 $185,198 of real estate mortgage loans.

Income Taxes

Income Taxes	9 Months Ended
	Jun. 30, 2016
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, 2016 Nine months ended June 30, 2015 Current tax provision Federal $ 647 $ 1,094 State 190 169 837 1,263 Deferred tax (benefit) provision Federal 496 (159 ) State 82 8 578 (151 ) Total $ 1,415 $ 1,112 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, 2016 Nine months ended June 30, 2015 Amount Rate Amount Rate Tax expense at statutory rate $ 1,370 34.0 % $ 1,032 34.0 % State income taxes net of federal taxes 207 5.1 177 5.8 Tax exempt interest (118 ) (2.9 ) (47 ) (1.6 ) Other (44 ) (1.1 ) (50 ) (1.5 ) Total $ 1,415 35.1 % $ 1,112 36.7 % 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, 2016 and September 30, 2015 , respectively: June 30, 2016 September 30, 2015 Deferred tax assets: Allowance for loan losses $ 2,443 $ 2,544 Deferred loan costs/fees 93 145 Director/officer compensation plans 535 536 Net unrealized loss on securities available for sale — 166 Economic performance accruals 189 388 Other 109 132 Deferred tax assets 3,369 3,911 Deferred tax liabilities: Office properties and equipment (286 ) (114 ) Net unrealized gain on securities available for sale (524 ) — Other (117 ) (110 ) Deferred tax liabilities (927 ) (224 ) Net deferred tax assets $ 2,442 $ 3,687 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, 2016 and September 30, 2015 , 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, 2016 , years open to examination by the U.S. Internal Revenue Service include taxable years ended September 30, 2012 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, 2016 and 2015 , 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, 2016 or September 30, 2015 respectively.

Stock-Based Compensation

Stock-Based Compensation	9 Months Ended
	Jun. 30, 2016
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, 2016 , 113,910 restricted shares under this plan were granted. 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, 2016 , 284,778 options had been granted under this plan to eligible participants. 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, 2016 , 41,591 restricted shares under this plan were granted. As of June 30, 2016 , 150,000 options had been granted to eligible participants. Restricted shares granted to date under these plans were awarded at no cost to the employee and vest pro rata over a five -year period from the grant date. Options granted to date under these plans vest pro rata 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. Compensation expense related to restricted stock awards from both the 2004 Recognition and Retention Plan and the 2008 Equity Incentive Plan was $(20) and $33 for the three and nine months ended June 30, 2016 , respectively. 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 months ended June 30, 2015 , respectively. Restricted Common Stock Award June 30, 2016 September 30, 2015 Number of Shares Weighted Number of Shares Weighted Restricted Shares Unvested and outstanding at beginning of fiscal year 46,857 $ 7.59 41,014 $ 6.51 Granted 9,091 11.00 17,500 9.20 Vested (12,627 ) 7.23 (11,657 ) 6.18 Forfeited (22,162 ) 7.54 — — Unvested and outstanding fiscal to date 21,159 $ 9.33 46,857 $ 7.59 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, 2016 was $(7) and $25 , respectively. 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. Common Stock Option Awards Option Shares Weighted Average Exercise Price Weighted Average Remaining Contractual Term Aggregate Intrinsic Value 2016 Outstanding at September 30, 2015 171,737 $ 7.46 Granted 55,000 10.00 Exercised (25,915 ) Forfeited or expired (42,516 ) Outstanding at June 30, 2016 158,306 $ 8.57 6.94 Exercisable at June 30, 2016 65,120 $ 7.46 3.80 $ 189 Fully vested and expected to vest 158,306 $ 8.57 6.94 $ 297 2015 Outstanding at September 30, 2014 179,192 $ 6.52 Granted 50,000 9.20 Exercised (51,955 ) Forfeited or expired (5,500 ) Outstanding at September 30, 2015 171,737 $ 7.46 7.58 Exercisable at September 30, 2015 63,764 $ 6.79 5.33 Fully vested and expected to vest 171,737 $ 7.46 7.58 Information related to the 2004 Stock Option and Incentive Plan and 2008 Equity Incentive Plan during each year follows: 2016 2015 Intrinsic value of options exercised $ 86 $ 180 Cash received from options exercised $ 153 $ 299 Tax benefit realized from options exercised $ — $ 9 Set forth below is a table showing relevant assumptions used in calculating stock option expense related to the Company’s 2004 Stock Option and Incentive Plan and 2008 Equity Incentive Plan: 2016 2015 Dividend yield 1.02 % 0.88 % Risk-free interest rate 1.7 % 2.1 % Weighted average expected life (years) 10 10 Expected volatility 5 % 2 %

Other Comprehensive Income (Los

Other Comprehensive Income (Loss)	9 Months Ended
	Jun. 30, 2016
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, 2016 : Before-Tax Amount Tax Expense Net-of-Tax Amount Unrealized gains (losses) on securities: Net unrealized gains arising during the period $ 1,677 (671 ) $ 1,006 Less: reclassification adjustment for gains included in net income 47 (19 ) 28 Defined benefit plans: Amortization of unrecognized prior service costs and net gains (58 ) 23 (35 ) Other comprehensive income $ 1,666 $ (667 ) $ 999 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, 2016 were as follows: Unrealized Gains (Losses) on Securities Defined Benefit Plans Other Accumulated Comprehensive Income (Loss) Balance, October 1, 2015 $ (249 ) $ 35 $ (214 ) Current year-to-date other comprehensive income, net of tax 1,666 (667 ) 999 Ending balance, June 30, 2016 $ 1,417 $ (632 ) $ 785

Termination of Certain Retireme

Termination of Certain Retirement Plans	9 Months Ended
	Jun. 30, 2016
Compensation and Retirement Disclosure [Abstract]
TERMINATION OF CERTAIN RETIREMENT PLANS	TERMINATION OF CERTAIN RETIREMENT PLANS The Company maintained a Supplemental Benefit Plan For Key Employees ("SERP") which was an unfunded, unsecured, non-contributory defined benefit plan, providing retirement benefits for certain former key employees previously designated by the Company’s Board of Directors. Benefits under the SERP generally were based on such former employees’ years of service and compensation during the years preceding their retirement. In May 2009, any additional accrual of benefits under the SERP was suspended. The Company also maintained a Directors’ Retirement Plan ("DRP"), which was an unfunded, unsecured, non-contributory defined benefit plan, providing for supplemental pension benefits for its directors following their termination of service as a director of the Company. Benefits were based on a formula that included each participant’s past and future earnings and years of service with Citizens. Moreover, the benefit amounts owed by the Company under the DRP were determined by individual director agreements entered into by the Company with such participants. The remaining DRP liability related to current and former Directors of the Company. The Company's Board of Directors voted to terminate each of the SERP and the DRP at its regularly scheduled Board meeting on November 19, 2015, with such termination being effective as of the same date. In connection with the termination of each plan, the Board of Directors, in accordance with applicable law and each applicable participant’s plan participation agreement, negotiated lump sum payments to the participants in satisfaction of the Company’s total liability to each participant under the SERP and DRP. In accordance with the final settlement of the Company’s obligations under such plans, the Company will make two payments (each for 50% of the total liability owed) to each plan participant. The first payment will occur in December 2016 and the second and final payment will occur in January 2017. In connection with the settlement of all obligations owed by the Company to the participants in the SERP and the DRP, the Company retained an independent consultant during the three months ended March 31, 2016 to perform an actuarial calculation of the final amount of the accumulated benefit owed by the Company to each plan participant. In making this calculation, the consultant made certain assumptions regarding the applicable discount rate to be used and regarding certain other relevant factors to determine the amount of the benefit obligation due each participant, in each case taking into account the terms of each participant’s negotiated plan benefit agreement and the terms of each plan. Differences between the amount of the projected accrued benefit obligation previously recorded by the Company in its consolidated financial statements in connection with these plans and the actual amount of the benefit obligation to be paid to the participants, based upon the calculations of the independent consultant, is recorded in the aggregate as a gain of $41 during the nine months ended June 30, 2016 on the accompanying Consolidated Statements of Operations line item "Salaries and related benefits" as a reduction to the expense. Moreover, as of June 30, 2016, the Company recorded a liability on the accompanying Consolidated Balance Sheet of $1,065 for the aggregate amount of the benefit obligation due plan participants currently receiving monthly and quarterly payments and the final lump sum payment amounts due in December 2016 and January 2017. The components of the SERP and Directors' Retirement plans' cost at June 30, 2016 are summarized below. 2016 Beginning accrued benefit cost $ 1,120 Service cost — Interest cost 44 Amortization of prior service costs 1 Net plan termination Credit (41 ) Net periodic benefit cost 4 Benefits paid (59 ) Ending accrued benefit cost $ 1,065 Amounts recognized in consolidated balance sheets: June 30, 2016 Pension obligation $ 1,065 Prior service cost — Net loss (gain) — Total accumulated other comprehensive income, before tax —

Nature of Business and Summar20

Nature of Business and Summary of Significant Accounting Policies (Policies)	9 Months Ended
	Jun. 30, 2016
Accounting Policies [Abstract]
Principles of Consolidation	Principles of Consolidation – The accompanying consolidated financial statements include the accounts of the Company and the Bank. 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. 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.
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. Delinquency fees are recognized into income when chargeable, assuming collection is reasonably insured. 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, and is generally applied against principal, 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 4, “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 consumer and residential real estate loans, as well as non-TDR commercial loans, are collectively evaluated for impairment, and accordingly, are not separately identified for impairment disclosures.
Loans Acquired through Business Combination with Deteriorated Credit Quality	Loans Acquired through Business Combination with Deteriorated Credit Quality - Financial Accounting Standards Board ("FASB") Accounting Standards Codification ("ASC") Topic 310-30, " Loan and Debt Securities Acquired with Deteriorated Credit Quality" , applies to loans acquired in a business combination that have evidence of deterioration of credit quality since origination and for which it is probable, at acquisition, that we will be unable to collect all contractually required payments receivable. In accordance with this guidance, these loans are initially recorded at fair value (as determined by the present value of expected future cash flows) with no valuation allowance. The difference between the undiscounted cash flows expected at acquisition and the investment in the loan, or the “accretable yield”, is recognized as interest income over the life of the loans using a method that approximates the level-yield method. Contractually required payments for interest and principal that exceed the undiscounted cash flows expected at acquisition, or the “nonaccretable difference”, are not recognized as a yield adjustment, a loss accrual, or a valuation allowance, Increases in expected cash flows subsequent to the initial investment are recognized prospectively through adjustment of the yield on the loan over its remaining life. Decreases in expected cash flows are recognized as impairments. Valuation allowances on these impaired loans reflect only losses incurred after the acquisition.
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.
Goodwill	Goodwill - Goodwill resulting from the acquisition by merger of CBN was determined as the excess of the fair value of the consideration transferred, over the fair value of the net assets acquired, less liabilities assumed in the acquisition by merger, as of the acquisition date. Goodwill resulting from the selective purchase of loans and deposits from Central Bank in February 2016 was determined as the excess of the Premium Deposit less the Core Deposit Intangible as of the acquisition date. Goodwill is determined to have an indefinite useful life, and is not amortized. Goodwill is tested for impairment at least annually or more frequently if events and circumstances exist that indicate that a goodwill impairment test should be performed.
Income Taxes	Income Taxes – The Company accounts for income taxes in accordance with the FASB 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 7, "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 June, 2016 the FASB issued Accounting Standards Update ("ASU") 2016-13, “Financial Instruments-Credit Losses (Topic 326), Measurement of Credit Losses on Financial Instruments.” ASU 2016-13 is intended to provide financial statement users with more decision-useful information about the excepted credit losses on financial instruments and other commitments to extend credit. For public entities, ASU 2016-13 is effective for fiscal years beginning after December 15, 2019, including interim periods within those fiscal years. The Company has not yet evaluated the potential effects of adopting ASU 2016-13 on the Company’s consolidated results of operations, financial position or cash flows. In May 2016, the FASB issued ASU 2016-12, “Revenue from Contracts with Customers (Topic 606); Narrow-Scope Improvements and Practical Expedients.” ASU 2016-12 is intended to address certain specific issues identified by the FASB-IASB Joint Transition Resource Group for Revenue Recognition with respect to ASU 2014-09, “Revenue from Contracts with Customers (Topic 606).” For public entities, ASU 2016-12 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 2016-12 will have no material effect on the Company's consolidated results of operations, financial position or cash flows. In March 2016, the FASB issued ASU 2016-09, "Compensation-Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting." ASU 2016-09 is intended to simplify certain areas of share-based payment transaction accounting, including the income tax consequences, equity or liability classification of certain share awards, and classification on the statement of cash flows. ASU 2016-09 is effective for the annual periods, and interim periods within those annual periods, beginning after December 15, 2016. Early adoption is permitted. The Company is currently evaluating the effect on the consolidated results of operations, financial position and cash flows. In February 2016, the FASB issued ASU 2016-02, "Leases (Topic 842)". ASU 2016-02 is intended to increase transparency and comparability among organizations by recognizing lease assets and lease liabilities on the balance sheet and disclosing key information about leasing arrangements. ASU 2016-02 is effective for the annual periods, and interim periods within those annual periods, beginning after December 15, 2018. Early adoption is permitted. The Company expects the adoption of ASU 2016-02 to have no material effect on the Company's consolidated results of operations, financial position or cash flows. In January 2016, the FASB issued ASU 2016-01, "Financial Instruments-overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities”. ASU 2016-01 is intended to address certain aspects of recognition, measurement, presentation and disclosure of financial instruments. For public entities, ASU 2016-01 is effective for the annual periods, and interim periods within those annual periods, beginning after December 15, 2017. Early adoption is not permitted, except for certain provisions of ASU 2016-01, which are not applicable to the Company. The Company expects the adoption of ASU 2016-01 to have no material effect on the Company's consolidated results of operations, financial position or cash flows. In August 2014, the FASB issued ASU 2014-14, "Receivables - Troubled Debt Restructurings by Creditors (Subtopic 310-40): Classification of Certain Government-Guaranteed Mortgage Loans upon Foreclosure (a consensus of the FASB Emerging Issues Task Force)". ASU 2014-14 is intended to improve accounting and disclosure consistency related to how creditors classify government-guaranteed mortgage loans, including the Federal Housing Administration ("FHA") or United States Department of Veterans Affairs ("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. The Company has adopted ASU 2014-14 effective December 31, 2015. The adoption of ASU 2014-04 had no 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. The Company has adopted ASU 2014-04 effective December 31, 2015. The adoption of ASU 2014-04 had no effect on the Company's consolidated results of operations, financial position or cash flows.

Acquisition (Tables)

Acquisition (Tables)	9 Months Ended
	Jun. 30, 2016
Business Combinations [Abstract]
Schedule of Business Acquisitions, by Acquisition	The following is a reconciliation of cash paid, net assets acquired, net of fair value adjustments, and goodwill resulting from the acquisition of CBN as of the acquisition date: (Dollars in thousands) Debt issued by buyer $ 11,000 Cash paid by buyer 6,447 Total consideration paid for CBN $ 17,447 CBN's net assets at fair value: CBN net assets acquired $ 12,510 Adjustments to reflect assets acquired at fair value: Investment securities discount/premium, net (108 ) (2) Performing loans (164 ) (3) Nonperforming loans (1,168 ) (3) Allowance for loan losses 1,832 (3) Property and equipment, net 88 (4) Deposits 282 (6) Less: adjusted identifiable net assets acquired $ 13,272 Other intangibles: Adjustment to recognize other intangibles (607 ) (5) Total goodwill $ 3,568 (7)
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed	The following schedule is a breakdown of the assets acquired, liabilities assumed, related fair value adjustments, and resulting goodwill: Community Bank of Northern Wisconsin Fair Value Adjustments Fair Value Assets (Dollars in thousands) Cash and cash equivalents $ 28,104 $ — $ 28,104 Other interest bearing deposits 5,000 (6 ) (2) 4,994 Investment securities 16,825 (102 ) (2) 16,723 Federal Home Loan Bank stock 405 — 405 Loans receivable 113,659 (1,332 ) (3) 112,327 Allowance for loan losses (1,832 ) 1,832 (3) — Loans receivable, net 111,827 500 112,327 Office properties and equipment, net 2,741 88 (4) 2,829 Accrued interest receivable 540 — 540 Intangible assets — 607 (5) 607 Foreclosed and repossessed assets, net 265 — 265 Other assets 1,335 — 1,335 TOTAL ASSETS $ 167,042 $ 1,087 $ 168,129 Liabilities and Stockholders’ Equity Liabilities: Deposits $ 151,302 $ (282 ) (6) $ 151,020 Federal Home Loan Bank advances 3,000 — 3,000 Other liabilities 230 — 230 Total liabilities 154,532 (282 ) 154,250 Stockholders’ equity: Common stock — — — Additional paid-in capital 12,510 (12,510 ) (7) — Retained earnings — — — Unearned deferred compensation — — — Accumulated other comprehensive loss — — — Total stockholders’ equity 12,510 (12,510 ) — TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY $ 167,042 $ (12,792 ) $ 154,250 Net assets acquired 13,879 Purchase price 17,447 Goodwill $ 3,568
Business Acquisition, Pro Forma Information	The following unaudited pro forma condensed financial information presents our results of operations, including the effects of the purchase accounting adjustments and acquisition expenses, had the acquisition taken place at the beginning of the period presented: Citizens Community Bancorp, Inc. Year Ended 09/30/2015 Community Bank of Northern Wisconsin Year Ended 12/31/2015 Pro Forma Adjustments Pro Forma Combined Interest and dividend income: Interest and fees on loans $ 21,641 $ 5,698 $ 27 (3) $ 27,366 Interest and dividends on investments 1,363 469 — 1,832 Total interest and dividend income 23,004 6,167 27 29,198 Interest expense: Interest on deposits 3,808 956 199 (6) 4,963 Interest on borrowed funds 630 31 367 (1) 1,028 Total interest expense 4,438 987 566 5,991 Net interest income before provision for loan losses 18,566 5,180 (539 ) 23,207 Provision for loan losses 656 84 — 740 Net interest income after provision for loan losses 17,910 5,096 (539 ) 22,467 Non-interest income 3,913 463 — 4,376 Non-interest expense 17,719 4,123 91 (4) (5) 21,933 Income before provision for income tax 4,104 1,436 (630 ) 4,910 Provision for income taxes 1,490 18 — 1,508 Net income attributable to common stockholders $ 2,614 $ 1,418 $ (630 ) $ 3,402 Per share information: Basic earnings $ 0.50 $ 0.65 Diluted earnings $ 0.50 $ 0.65 The following is a description of the methods used to determine the pro forma adjustments presented above: (1) Annual interest expense of $367 ; represents interest on debt incurred to partially fund the acquisition of CBN. Interest expense was based on $11,000 borrowings at an annual interest rate of 3.3366% . Pro forma adjustments to non-interest expense consist of the following: (3) Fair value adjustment to performing loans of $164 , amortized over 72 months ; the weighted average remaining life of the loans, or ($27) annually. (4) Fair value adjustment to office properties and equipment of $88 , amortized over the estimated remaining life of the buildings of 25 years , or $4 annually. (5) Core deposit intangible of $607 , amortized over the estimated life of the intangible asset of seven years, or $87 annually. (6) Fair value adjustment to deposits of $282 , amortized over the weighted average life of the deposits of 17 months , or $199 annually.

Nature of Business and Summar22

Nature of Business and Summary of Significant Accounting Policies (Tables)	9 Months Ended
	Jun. 30, 2016
Accounting Policies [Abstract]
Schedule of Goodwill	The following table provides changes in goodwill from September 30, 2015 through June 30, 2016 : Balance at beginning of period $ — Select loans and deposit purchase from Central Bank 435 CBN acquisition 3,568 Valuation allowance — Balance at end of period $ 4,003

Fair Value Accounting (Tables)

Fair Value Accounting (Tables)	9 Months Ended
	Jun. 30, 2016
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, 2016 and September 30, 2015 : 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, 2016 Investment securities: U.S. government agency obligations $ 14,737 $ — $ 14,737 $ — Obligations of states and political subdivisions 33,773 — 33,773 — Mortgage-backed securities 35,559 — 35,559 — Federal Agricultural Mortgage Corporation 65 — 65 — Trust preferred securities 374 — — 374 Total $ 84,508 $ — $ 84,134 $ 374 September 30, 2015 Investment securities: U.S. government agency obligations $ 15,020 $ — $ 15,020 $ — Obligations of states and political subdivisions 27,407 — 27,407 — Mortgage-backed securities 37,440 — 37,440 — Federal Agricultural Mortgage Corporation 54 — 54 — Total $ 79,921 $ — $ 79,921 $ —
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, 2016 and September 30, 2015 : 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, 2016 Foreclosed and repossessed assets, net $ 911 $ — $ — $ 911 Impaired loans with allocated allowances 2,352 — — 2,352 Total $ 3,263 $ — $ — $ 3,263 September 30, 2015 Foreclosed and repossessed assets, net $ 902 $ — $ — $ 902 Impaired loans with allocated allowances 2,349 — — 2,349 Total $ 3,251 $ — $ — $ 3,251
Fair Value, Assets Measured on Recurring and Nonrecurring Basis	The following table represents additional quantitative information about assets measured at fair value on a recurring and nonrecurring basis and for which we have utilized Level 3 inputs to determine their fair value at June 30, 2016 . Fair Value Valuation Techniques (1) Significant Unobservable Inputs (2) Range June 30, 2016 Foreclosed and repossessed assets, net $ 911 Appraisal value Estimated costs to sell 10 - 15% Impaired loans with allocated allowances $ 2,352 Appraisal value Estimated costs to sell 10 - 15% September 30, 2015 Foreclosed and repossessed assets, net $ 902 Appraisal value Estimated costs to sell 10 - 15% Impaired loans with allocated allowances $ 2,349 Appraisal value Estimated costs to sell 10 - 15% (1) Fair value is generally determined through independent third-party appraisals of the underlying collateral, which generally includes various level 3 inputs which are not observable. (2) The fair value basis of impaired loans and real estate owned may be adjusted to reflect management estimates of disposal costs including, but not limited to, real estate brokerage commissions, legal fees, and delinquent property taxes.
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, 2016 September 30, 2015 Carrying Amount Estimated Fair Value Carrying Amount Estimated Fair Value Financial assets: Cash and cash equivalents $ 21,345 $ 21,345 $ 23,872 $ 23,872 Interest-bearing deposits 745 759 2,992 3,022 Investment securities 91,671 91,960 87,933 88,140 Non-marketable equity securities, at cost 5,034 5,034 4,626 4,626 Loans receivable, net 577,810 596,313 444,014 462,227 Accrued interest receivable 1,971 1,971 1,574 1,574 Financial liabilities: Deposits $ 585,224 $ 589,144 $ 456,298 $ 460,450 FHLB advances 58,874 59,020 58,891 59,357 Other liabilities 11,000 11,000 — — Accrued interest payable 130 130 18 18

Loans, Allowance for Loan Los24

Loans, Allowance for Loan Losses and Impaired Loans (Tables)	9 Months Ended
	Jun. 30, 2016
Receivables [Abstract]
Schedule of loans by risk rating	Below is a summary of originated and acquired loans by type and risk rating as of June 30, 2016 : Originated Loans: 1 to 5 6 7 8 9 TOTAL Real estate loans: Consumer $ 167,989 $ — $ 1,738 $ — $ — $ 169,727 Commercial/agricultural 95,658 — — — — 95,658 Total real estate loans 263,647 — 1,738 — — 265,385 Consumer and other loans: 207,549 11 577 — — 208,137 Total originated loans $ 471,196 $ 11 $ 2,315 $ — $ — $ 473,522 Acquired Loans: Real estate loans: Consumer $ 24,089 $ 607 $ 892 $ 236 $ — $ 25,824 Commercial/agricultural 57,337 182 3,444 — — 60,963 Total real estate loans 81,426 789 4,336 236 — 86,787 Consumer and other loans: 22,964 41 40 — 1 23,046 Total acquired loans $ 104,390 $ 830 $ 4,376 $ 236 $ 1 $ 109,833 Total Loans: Real estate loans: Consumer $ 192,078 $ 607 $ 2,630 $ 236 $ — $ 195,551 Commercial/agricultural 152,995 182 3,444 — — 156,621 Total real estate loans 345,073 789 6,074 236 — 352,172 Consumer and other loans: 230,513 52 617 — 1 231,183 Gross loans $ 575,586 $ 841 $ 6,691 $ 236 $ 1 $ 583,355 Net deferred loan costs (fees) and acquisition loan discount 691 Allowance for loan losses (6,236 ) Loans receivable, net $ 577,810 Below is a summary of originated loans by type and risk rating as of September 30, 2015 : 1 to 5 6 7 8 9 TOTAL Real estate loans: Consumer $ 179,946 $ — $ 1,260 $ — $ — $ 181,206 Commercial/agricultural 63,266 — — — — 63,266 Total real estate loans 243,212 — 1,260 — — 244,472 Consumer and other loans: 203,054 — 547 — 7 203,608 Gross loans $ 446,266 $ — $ 1,807 $ — $ 7 $ 448,080 Net deferred loan costs (fees) 2,430 Allowance for loan losses (6,496 ) Loans receivable, net $ 444,014
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: Consumer Real Estate Commercial/Agriculture Real Estate Consumer and Other Unallocated Total Nine Months Ended June 30, 2016: Allowance for Loan Losses: Beginning balance, October 1, 2015 $ 2,364 $ 1,617 $ 2,263 $ 252 $ 6,496 Charge-offs (111 ) — (394 ) — (505 ) Recoveries 7 — 163 — 170 Provision 30 10 35 — 75 Allowance allocation adjustment (166 ) 249 128 (211 ) — Total allowance on originated loans $ 2,124 $ 1,876 $ 2,195 $ 41 $ 6,236 Purchased credit-impaired loans $ — $ — $ — $ — $ — Other acquired loans — — — — — Total allowance on acquired loans $ — $ — $ — $ — $ — Ending balance, June 30, 2016 $ 2,124 $ 1,876 $ 2,195 $ 41 $ 6,236 Allowance for Loan Losses at June 30, 2016: Amount of allowance for loan losses arising from loans individually evaluated for impairment $ 422 $ — $ 189 $ — $ 611 Amount of allowance for loan losses arising from loans collectively evaluated for impairment $ 1,702 $ 1,876 $ 2,006 $ 41 $ 5,625 Loans Receivable as of June 30, 2016: Ending balance of originated loans $ 124,316 $ 128,089 $ 221,808 $ — $ 474,213 Ending balance of purchased credit-impaired loans 399 1,762 1,489 — 3,650 Ending balance of other acquired loans 69,198 26,770 10,215 — 106,183 Ending balance of loans $ 193,913 $ 156,621 $ 233,512 $ — $ 584,046 Ending balance: individually evaluated for impairment $ 4,670 $ — $ 914 $ — $ 5,584 Ending balance: collectively evaluated for impairment $ 189,243 $ 156,621 $ 232,598 $ — $ 578,462 Consumer Real Estate Commercial/Agriculture Real Estate Consumer and Other Unallocated Total Year Ended September 30, 2015: Allowance for Loan Losses: Beginning balance, October 1, 2014 $ 2,759 $ — $ 3,747 $ — $ 6,506 Charge-offs (405 ) — (601 ) — (1,006 ) Recoveries 69 — 271 — 340 Provision 382 16 258 — 656 Allowance allocation adjustment (441 ) 1,601 (1,412 ) 252 — Ending balance, September 30, 2015 $ 2,364 $ 1,617 $ 2,263 $ 252 $ 6,496 Allowance for Loan Losses at September 30, 2015: Amount of allowance for loan losses arising from loans individually evaluated for impairment $ 463 $ — $ 119 $ — $ 582 Amount of allowance for loan losses arising from loans collectively evaluated for impairment $ 1,901 $ 1,617 $ 2,144 $ 252 $ 5,914 Loans Receivable as of September 30, 2015: Ending balance $ 180,693 $ 63,266 $ 206,551 $ — $ 450,510 Ending balance: individually evaluated for impairment $ 4,466 $ — $ 848 $ — $ 5,314 Ending balance: collectively evaluated for impairment $ 176,227 $ 63,266 $ 205,703 $ — $ 445,196
Loans receivable	Loans receivable by loan type as of the end of the periods shown below were as follows: Real Estate Loans Commercial/Agriculture Real Estate Loans Consumer and Other Loans Total Loans June 30, 2016 September 30, 2015 June 30, 2016 September 30, 2015 June 30, 2016 September 30, 2015 June 30, 2016 September 30, 2015 Performing loans Performing TDR loans $ 3,006 $ 3,206 $ 1,078 $ — $ 336 $ 472 $ 4,420 $ 3,678 Performing loans other 188,315 176,650 154,675 63,266 232,431 205,695 575,421 445,611 Total performing loans 191,321 179,856 155,753 63,266 232,767 206,167 579,841 449,289 Nonperforming loans (1) Nonperforming TDR loans 483 273 482 — 61 59 1,026 332 Nonperforming loans other 2,109 564 386 — 684 325 3,179 889 Total nonperforming loans 2,592 837 868 — 745 384 4,205 1,221 Total loans $ 193,913 $ 180,693 $ 156,621 $ 63,266 $ 233,512 $ 206,551 $ 584,046 $ 450,510 (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, commercial/agriculture real estate, consumer and other loans and purchased third party loans as of June 30, 2016 and September 30, 2015 , respectively, was as follows: 30-59 Days Past Due 60-89 Days Past Due Greater Than 89 Days Total Past Due Current Total Loans Recorded Investment > 89 days and Accruing June 30, 2016 Real estate loans $ 996 $ 117 $ 1,623 $ 2,736 $ 191,177 $ 193,913 $ 682 Commercial/Agriculture real estate 84 494 1,719 2,297 154,324 156,621 35 Consumer and other loans 915 900 78 1,893 183,754 185,647 36 Purchased third party loans 302 226 227 755 47,110 47,865 226 Total $ 2,297 $ 1,737 $ 3,647 $ 7,681 $ 576,365 $ 584,046 $ 979 September 30, 2015 Real estate loans $ 555 $ 500 $ 387 $ 1,442 $ 179,251 $ 180,693 $ 244 Commercial/Agriculture real estate — — — — 63,266 63,266 — Consumer and other loans 386 65 135 586 166,260 166,846 52 Purchased third party loans 238 189 177 604 39,101 39,705 177 Total $ 1,179 $ 754 $ 699 $ 2,632 $ 447,878 $ 450,510 $ 473
Bank impaired loans	A summary of the Company’s impaired loans as of June 30, 2016 and September 30, 2015 was as follows: With No Related Allowance Recorded With An Allowance Recorded Totals Consumer Real Estate Commercial/Agricultural Real Estate Consumer and Other Total Consumer Real Estate Commercial/Agricultural Real Estate Consumer and Other Total Consumer Real Estate Commercial/Agricultural Real Estate Consumer and Other Total Recorded investment at June 30, 2016 $ 2,822 $ — $ 410 $ 3,232 $ 1,848 $ — $ 504 $ 2,352 $ 4,670 $ — $ 914 $ 5,584 Unpaid balance at June 30, 2016 2,822 — 410 3,232 1,848 — 504 2,352 4,670 — 914 5,584 Recorded investment at September 30, 2015 2,494 — 471 2,965 1,972 — 377 2,349 4,466 — 848 5,314 Unpaid balance at September 30, 2015 2,494 — 471 2,965 1,972 — 377 2,349 4,466 — 848 5,314 Average recorded investment; nine months ended June 30, 2016 2,762 — 491 3,253 1,787 — 338 2,125 4,549 — 829 5,378 Average recorded investment; twelve months ended September 30, 2015 3,178 — 485 3,663 2,220 — 556 2,776 5,398 — 1,041 6,439 Interest income received; nine months ended June 30, 2016 85 — 31 116 33 — 6 39 118 — 37 155 Interest income received; twelve months ended September 30, 2015 136 — 35 171 61 — 23 84 197 — 58 255
Troubled Debt Restructuring	A summary of loans by loan type modified in a troubled debt restructuring as of June 30, 2016 and June 30, 2015 , and during each of the nine months then ended was as follows: Consumer Real Estate Commercial/Agricultural Real Estate Consumer and Other Total June 30, 2016 and Nine Months then Ended: Accruing / Performing: Beginning balance $ 3,206 $ — $ 472 $ 3,678 Principal balance of acquired loans 74 1,088 — 1,162 Principal payments (86 ) (10 ) (97 ) (193 ) Charge-offs — — — — Advances 7 — 1 8 New restructured (1) 223 — 6 229 Class transfers out (2) — — — — Transfers between accrual/non-accrual (418 ) — (46 ) (464 ) Ending balance $ 3,006 $ 1,078 $ 336 $ 4,420 Non-accrual / Non-performing: Beginning balance $ 273 $ — $ 59 $ 332 Principal balance of acquired loans — 267 13 280 Principal payments (133 ) (19 ) (27 ) (179 ) Charge-offs (77 ) (37 ) (31 ) (145 ) Advances 2 — 1 3 New restructured (1) — — — — Class transfers out (2) — 271 — 271 Transfers between accrual/non-accrual 418 — 46 464 Ending balance $ 483 $ 482 $ 61 $ 1,026 Totals: Beginning balance $ 3,479 $ — $ 531 $ 4,010 Principal balance of acquired loans 74 1,355 13 1,442 Principal payments (219 ) (29 ) (124 ) (372 ) Charge-offs (77 ) (37 ) (31 ) (145 ) Advances 9 — 2 11 New restructured (1) 223 — 6 229 Class transfers out (2) — 271 — 271 Transfers between accrual/non-accrual — — — — Ending balance $ 3,489 $ 1,560 $ 397 $ 5,446 (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. Consumer Real Estate Commercial/Agricultural 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. Below is a breakdown of troubled debt restructurings: June 30, 2016 September 30, 2015 Number of Modifications Recorded Investment Number of Modifications Recorded Investment Troubled debt restructurings: Consumer Real Estate 34 $ 3,489 34 $ 3,479 Commercial/Agricultural Real Estate 6 1,560 — — Consumer and other 26 397 39 531 Total troubled debt restructurings 66 $ 5,446 73 $ 4,010
Schedule of Acquired Loans	The outstanding balance and the carrying amount of acquired loans included in the consolidated balance sheet are as follows: June 30, 2016 Accountable for under ASC 310-30 (PCI loans) Outstanding balance 3,650 Carrying amount 2,530 Accountable for under ASC 310-20 (non-PCI loans) Outstanding balance 106,183 Carrying amount 106,021 Total acquired loans Outstanding balance 109,833 Carrying amount 108,551
Schedule of Accretable Yield	The following table provides changes in accretable yield for all acquired loans accounted for under ASC 310-30: May 16, 2016 to June 30, 2016 Balance at beginning of period $ — Acquisitions 164 Reduction due to unexpected early payoffs — Reclass from non-accretable difference — Disposals/transfers — Accretion (2 ) Balance at end of period $ 162
Schedule of Purchased Loans, Impaired and Non-Impaired	The following table reflects amounts at acquisition for all purchased loans subject to ASC 310-30 (impaired and non-impaired) acquired from CBN: Acquired Impaired Loans Acquired Performing Loans Total Acquired Loans Contractually required cash flows at acquisition $ 3,698 $ 109,961 $ 113,659 Non-accretable difference (expected losses and foregone interest) (1,168 ) — (1,168 ) Cash flows expected to be collected at acquisition 2,530 109,961 112,491 Accretable yield — (164 ) (164 ) Basis in acquired loans at acquisition $ 2,530 109,797 $ 112,327

Investment Securities (Tables)

Investment Securities (Tables)	9 Months Ended
	Jun. 30, 2016
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, 2016 and September 30, 2015 , respectively, were as follows: Available for sale securities Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Estimated Fair Value June 30, 2016 U.S. government agency obligations $ 14,690 $ 79 $ 32 $ 14,737 Obligations of states and political subdivisions 32,941 851 19 33,773 Mortgage-backed securities 35,125 440 6 35,559 Federal Agricultural Mortgage Corporation 70 — 5 65 Trust preferred securities 374 — — 374 Total available for sale securities $ 83,200 $ 1,370 $ 62 $ 84,508 September 30, 2015 U.S. government agency obligations $ 15,240 $ — $ 220 $ 15,020 Obligations of states and political subdivisions 27,573 81 247 27,407 Mortgage-backed securities 37,451 133 144 37,440 Federal Agricultural Mortgage Corporation 71 — 17 54 Total available for sale securities $ 80,335 $ 214 $ 628 $ 79,921
Held-to-maturity Securities	June 30, 2016 September 30, 2015 Held to maturity securities Amortized Cost Estimated Fair Value Amortized Cost Estimated Fair Value Due after one year through five years $ 1,316 $ 1,334 $ 1,144 $ 1,143 Due after five years through ten years 1,620 1,675 175 175 Due after ten years 4,227 4,443 6,693 6,901 Total held to maturity securities $ 7,163 $ 7,452 $ 8,012 $ 8,219 Held to maturity securities Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Estimated Fair Value June 30, 2016 Obligations of states and political subdivisions $ 5,847 $ 271 $ — $ 6,118 Mortgage-backed securities 1,316 18 — 1,334 Total held to maturity securities $ 7,163 $ 289 $ — $ 7,452 September 30, 2015 Obligations of states and political subdivisions $ 1,319 $ 3 $ 4 $ 1,318 Mortgage-backed securities 6,693 208 — 6,901 Total held to maturity securities $ 8,012 $ 211 $ 4 $ 8,219
Available-for-sale Securities	June 30, 2016 September 30, 2015 Available for sale securities Amortized Cost Estimated Fair Value Amortized Cost Estimated Fair Value Due in one year or less $ 230 $ 230 $ — $ — Due after one year through five years 14,126 14,258 6,451 6,437 Due after five years through ten years 23,664 24,253 22,667 22,457 Due after ten years 45,180 45,767 51,217 51,027 Total available for sale securities $ 83,200 $ 84,508 $ 80,335 $ 79,921

Federal Home Loan Bank Advanc26

Federal Home Loan Bank Advances (Tables)	9 Months Ended
	Jun. 30, 2016
Banking and Thrift [Abstract]
A summary of Federal Home Loan Bank advances	A summary of Federal Home Loan Bank advances at June 30, 2016 and September 30, 2015 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, 2016 2015 2016 $ 23,583 0.52 % $ 33,600 0.67 % 2017 21,461 1.27 % 15,461 1.46 % 2018 10,100 1.74 % 6,100 2.24 % 2019 3,730 1.87 % 3,730 1.87 % 2020 — — % — — % Total fixed maturity $ 58,874 1.09 % $ 58,891 1.12 % Advances with amortizing principal — — % — — % Total advances $ 58,874 1.09 % $ 58,891 1.12 % Irrevocable standby letters of credit $ 17,560 $ 24,040 Total credit outstanding $ 76,434 $ 82,931

Income Taxes (Tables)

Income Taxes (Tables)	9 Months Ended
	Jun. 30, 2016
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, 2016 Nine months ended June 30, 2015 Current tax provision Federal $ 647 $ 1,094 State 190 169 837 1,263 Deferred tax (benefit) provision Federal 496 (159 ) State 82 8 578 (151 ) Total $ 1,415 $ 1,112
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, 2016 Nine months ended June 30, 2015 Amount Rate Amount Rate Tax expense at statutory rate $ 1,370 34.0 % $ 1,032 34.0 % State income taxes net of federal taxes 207 5.1 177 5.8 Tax exempt interest (118 ) (2.9 ) (47 ) (1.6 ) Other (44 ) (1.1 ) (50 ) (1.5 ) Total $ 1,415 35.1 % $ 1,112 36.7 %
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, 2016 and September 30, 2015 , respectively: June 30, 2016 September 30, 2015 Deferred tax assets: Allowance for loan losses $ 2,443 $ 2,544 Deferred loan costs/fees 93 145 Director/officer compensation plans 535 536 Net unrealized loss on securities available for sale — 166 Economic performance accruals 189 388 Other 109 132 Deferred tax assets 3,369 3,911 Deferred tax liabilities: Office properties and equipment (286 ) (114 ) Net unrealized gain on securities available for sale (524 ) — Other (117 ) (110 ) Deferred tax liabilities (927 ) (224 ) Net deferred tax assets $ 2,442 $ 3,687

Stock-Based Compensation (Table

Stock-Based Compensation (Tables)	9 Months Ended
	Jun. 30, 2016
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Schedule of restricted stock awards	Restricted Common Stock Award June 30, 2016 September 30, 2015 Number of Shares Weighted Number of Shares Weighted Restricted Shares Unvested and outstanding at beginning of fiscal year 46,857 $ 7.59 41,014 $ 6.51 Granted 9,091 11.00 17,500 9.20 Vested (12,627 ) 7.23 (11,657 ) 6.18 Forfeited (22,162 ) 7.54 — — Unvested and outstanding fiscal to date 21,159 $ 9.33 46,857 $ 7.59
Summary of stock option activity	Common Stock Option Awards Option Shares Weighted Average Exercise Price Weighted Average Remaining Contractual Term Aggregate Intrinsic Value 2016 Outstanding at September 30, 2015 171,737 $ 7.46 Granted 55,000 10.00 Exercised (25,915 ) Forfeited or expired (42,516 ) Outstanding at June 30, 2016 158,306 $ 8.57 6.94 Exercisable at June 30, 2016 65,120 $ 7.46 3.80 $ 189 Fully vested and expected to vest 158,306 $ 8.57 6.94 $ 297 2015 Outstanding at September 30, 2014 179,192 $ 6.52 Granted 50,000 9.20 Exercised (51,955 ) Forfeited or expired (5,500 ) Outstanding at September 30, 2015 171,737 $ 7.46 7.58 Exercisable at September 30, 2015 63,764 $ 6.79 5.33 Fully vested and expected to vest 171,737 $ 7.46 7.58
Information related to stock option plan	Information related to the 2004 Stock Option and Incentive Plan and 2008 Equity Incentive Plan during each year follows: 2016 2015 Intrinsic value of options exercised $ 86 $ 180 Cash received from options exercised $ 153 $ 299 Tax benefit realized from options exercised $ — $ 9
Assumption used in calculating stock option expense	Set forth below is a table showing relevant assumptions used in calculating stock option expense related to the Company’s 2004 Stock Option and Incentive Plan and 2008 Equity Incentive Plan: 2016 2015 Dividend yield 1.02 % 0.88 % Risk-free interest rate 1.7 % 2.1 % Weighted average expected life (years) 10 10 Expected volatility 5 % 2 %

Other Comprehensive Income (L29

Other Comprehensive Income (Loss) (Tables)	9 Months Ended
	Jun. 30, 2016
Equity [Abstract]
Tax Effects Allocated to Each Component of Other Comprehensive Income	The following table shows the tax effects allocated to each component of other comprehensive income for the nine months ended June 30, 2016 : Before-Tax Amount Tax Expense Net-of-Tax Amount Unrealized gains (losses) on securities: Net unrealized gains arising during the period $ 1,677 (671 ) $ 1,006 Less: reclassification adjustment for gains included in net income 47 (19 ) 28 Defined benefit plans: Amortization of unrecognized prior service costs and net gains (58 ) 23 (35 ) Other comprehensive income $ 1,666 $ (667 ) $ 999 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
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, 2016 were as follows: Unrealized Gains (Losses) on Securities Defined Benefit Plans Other Accumulated Comprehensive Income (Loss) Balance, October 1, 2015 $ (249 ) $ 35 $ (214 ) Current year-to-date other comprehensive income, net of tax 1,666 (667 ) 999 Ending balance, June 30, 2016 $ 1,417 $ (632 ) $ 785

Termination of Certain Retire30

Termination of Certain Retirement Plans (Tables)	9 Months Ended
	Jun. 30, 2016
Compensation and Retirement Disclosure [Abstract]
Schedule of Components of the SERP and Directors' Retirement Plans' Cost	The components of the SERP and Directors' Retirement plans' cost at June 30, 2016 are summarized below. 2016 Beginning accrued benefit cost $ 1,120 Service cost — Interest cost 44 Amortization of prior service costs 1 Net plan termination Credit (41 ) Net periodic benefit cost 4 Benefits paid (59 ) Ending accrued benefit cost $ 1,065
Schedule of Amounts Recognized in Balance Sheet	Amounts recognized in consolidated balance sheets: June 30, 2016 Pension obligation $ 1,065 Prior service cost — Net loss (gain) — Total accumulated other comprehensive income, before tax —

Acquisition (Narrative) (Detail

Acquisition (Narrative) (Details) $ in Thousands	May 16, 2016USD ($)branch	Jun. 30, 2016USD ($)	Jun. 30, 2015USD ($)	Jun. 30, 2016USD ($)	Jun. 30, 2015USD ($)	Dec. 31, 2015USD ($)	Feb. 29, 2016USD ($)	Sep. 30, 2015USD ($)
Business Acquisition [Line Items]
Number of branches acquired | branch	5
Interest		$ 6,474	$ 5,621	$ 17,890	$ 17,273
Goodwill		4,003		4,003				$ 0
Acquisition costs		312		312
CBN
Business Acquisition [Line Items]
Purchase price	$ 17,447
Book value of CBN	16,762
Capital dividend declared by CBN	4,342
Acquisition fixed premium paid	5,000
Interest	27					$ 6,167
CBN net assets acquired	168,129						$ 17,323
Loans	112,327
Deposits	151,020						27,131
Goodwill	3,568	$ 4,003		4,003			435	$ 0
Intangible assets	607						$ 272
Other interest bearing deposits adjustment	(4,994)
Investment securities adjustment	(16,723)
Loans purchased	111,519
Credit impaired loans purchased	$ 2,140
Useful life of properties	25 years
Fair Value Adjustments
Business Acquisition [Line Items]
Interest				$ 27
CBN net assets acquired	$ 1,087
Loans	500
Deposits	(282)
Intangible assets	607
Other interest bearing deposits adjustment	6
Investment securities adjustment	102
Performing loans | CBN
Business Acquisition [Line Items]
Loan discount	164
Nonperforming loans | CBN
Business Acquisition [Line Items]
Loan discount	$ 1,168
Core Deposits | CBN
Business Acquisition [Line Items]
Amortization period	7 years
Deposits | CBN
Business Acquisition [Line Items]
Amortization period	17 months

Acquisition (Business Acquisiti

Acquisition (Business Acquisitions) (Details) - USD ($) $ in Thousands	May 16, 2016	Jun. 30, 2016	Feb. 29, 2016	Sep. 30, 2015
Business Acquisition [Line Items]
Goodwill		$ 4,003		$ 0
CBN
Business Acquisition [Line Items]
Debt issued by buyer	$ 11,000
Cash paid by buyer	6,447
Total consideration paid for CBN	17,447
CBN net assets acquired	12,510
Less: adjusted identifiable net assets acquired	13,272
Adjustment to recognize other intangibles	(607)
Goodwill	3,568	$ 4,003	$ 435	$ 0
Investment securities discount/premium, net | CBN
Business Acquisition [Line Items]
Adjustments to reflect assets acquired at fair value:	(108)
Performing loans | CBN
Business Acquisition [Line Items]
Adjustments to reflect assets acquired at fair value:	(164)
Nonperforming loans | CBN
Business Acquisition [Line Items]
Adjustments to reflect assets acquired at fair value:	(1,168)
Allowance for loan losses | CBN
Business Acquisition [Line Items]
Adjustments to reflect assets acquired at fair value:	1,832
Property and equipment, net | CBN
Business Acquisition [Line Items]
Adjustments to reflect assets acquired at fair value:	88
Deposits | CBN
Business Acquisition [Line Items]
Adjustments to reflect assets acquired at fair value:	$ 282

Nature of Business and Summar33

Nature of Business and Summary of Significant Accounting Policies (Details)	9 Months Ended
	Jun. 30, 2016LocationService_Office
Accounting Policies [Abstract]
Number of offices | Service_Office	21
Number of stand alone location offices	8
Number of in store branch locations offices	8

Acquisition (Schedule of Recogn

Acquisition (Schedule of Recognized Identified Assets Acquired and Liabilities Assumed) (Details) - USD ($) $ in Thousands	May 16, 2016	Jun. 30, 2016	Feb. 29, 2016	Sep. 30, 2015
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Liabilities [Abstract]
Goodwill		$ 4,003		$ 0
Community Bank of Northern Wisconsin
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Assets [Abstract]
Cash and cash equivalents	$ 28,104
Other interest bearing deposits	5,000
Investment securities	16,825
Federal Home Loan Bank stock	405
Loans receivable	113,659
Allowance for loan losses	(1,832)
Loans receivable, net	111,827
Office properties and equipment, net	2,741
Accrued interest receivable	540
Intangible assets	0
Foreclosed and repossessed assets, net	265
Other assets	1,335
CBN net assets acquired	167,042
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Liabilities [Abstract]
Deposits	151,302
Federal Home Loan Bank advances	3,000
Other liabilities	230
Total liabilities	154,532
Common stock	0
Additional paid-in capital	12,510
Retained earnings	0
Unearned deferred compensation	0
Accumulated other comprehensive loss	0
Total stockholders’ equity	12,510
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY	167,042
Fair Value Adjustments
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Assets [Abstract]
Cash and cash equivalents	0
Other interest bearing deposits	(6)
Investment securities	(102)
Federal Home Loan Bank stock	0
Loans receivable	(1,332)
Allowance for loan losses	1,832
Loans receivable, net	500
Office properties and equipment, net	88
Accrued interest receivable	0
Intangible assets	607
Foreclosed and repossessed assets, net	0
Other assets	0
CBN net assets acquired	1,087
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Liabilities [Abstract]
Deposits	(282)
Federal Home Loan Bank advances	0
Other liabilities	0
Total liabilities	(282)
Common stock	0
Additional paid-in capital	(12,510)
Retained earnings	0
Unearned deferred compensation	0
Accumulated other comprehensive loss	0
Total stockholders’ equity	(12,510)
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY	(12,792)
CBN
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Assets [Abstract]
Cash and cash equivalents	28,104		$ 10,001
Other interest bearing deposits	4,994
Investment securities	16,723
Federal Home Loan Bank stock	405
Loans receivable	112,327		16,363
Allowance for loan losses	0
Loans receivable, net	112,327
Office properties and equipment, net	2,829
Accrued interest receivable	540
Intangible assets	607		272
Foreclosed and repossessed assets, net	265
Other assets	1,335		786
CBN net assets acquired	168,129		17,323
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Liabilities [Abstract]
Deposits	151,020		27,131
Federal Home Loan Bank advances	3,000
Other liabilities	230
Total liabilities	154,250
Common stock	0
Additional paid-in capital	0
Retained earnings	0
Unearned deferred compensation	0
Accumulated other comprehensive loss	0
Total stockholders’ equity	0
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY	154,250
Net assets acquired	13,879
Purchase price	17,447
Goodwill	$ 3,568	$ 4,003	$ 435	$ 0

Nature of Business and Summar35

Nature of Business and Summary of Significant Accounting Policies (Details 1) - CBN $ in Thousands	May 16, 2016USD ($)
Business Acquisition [Line Items]
Purchase price	$ 17,447
Acquisition book value	16,762
Capital dividend declared by CBN to Old Murry	4,342
Acquisition fixed premium paid	5,000
Acquisition funded by debt	11,000
Cash paid by buyer	6,447
Old Murry
Business Acquisition [Line Items]
Capital dividend declared by CBN to Old Murry	$ 4,342

Acquisition (Business Acquisi36

Acquisition (Business Acquisition, Pro Forma) (Details) - USD ($) $ / shares in Units, $ in Thousands	May 16, 2016	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015	Dec. 31, 2015	Sep. 30, 2015	Feb. 29, 2016	Jan. 31, 2016
Business Acquisition [Line Items]
Interest and fees on loans		$ 6,072	$ 5,304	$ 16,623	$ 16,275
Interest on investments		402	317	1,267	998
Total interest and dividend income		6,474	5,621	17,890	17,273
Interest on deposits		1,081	947	2,988	2,845
Interest on other borrowed funds		47	0	47	0
Total interest expense		1,295	1,095	3,531	3,321
Net interest income before provision for loan losses		5,179	4,526	14,359	13,952
Provision for loan losses		0	150	75	535
Net interest income after provision for loan losses		5,179	4,376	14,284	13,417
Non-interest income		1,013	931	2,773	2,889
Non-interest expense		4,653	4,358	13,114	13,271
Income before provision for income taxes		1,539	949	3,943	3,035
Provision for income taxes		572	337	1,415	1,112
Net income attributable to common stockholders		967	$ 612	2,528	$ 1,923
Borrowings		$ 11,000		$ 11,000			$ 0
Interest rate		3.3366%		3.3366%					4.25%
Pro Forma Adjustments
Business Acquisition [Line Items]
Interest and fees on loans				$ 27
Interest on investments				0
Total interest and dividend income				27
Interest on deposits				199
Interest on other borrowed funds				367
Total interest expense				566
Net interest income before provision for loan losses				(539)
Provision for loan losses				0
Net interest income after provision for loan losses				(539)
Non-interest income				0
Non-interest expense				91
Income before provision for income taxes				(630)
Provision for income taxes				0
Net income attributable to common stockholders				(630)
Office properties and equipment, net	$ 88
Intangible assets	607
Deposits	(282)
Pro Forma Combined
Business Acquisition [Line Items]
Interest and fees on loans				27,366
Interest on investments				1,832
Total interest and dividend income				29,198
Interest on deposits				4,963
Interest on other borrowed funds				1,028
Total interest expense				5,991
Net interest income before provision for loan losses				23,207
Provision for loan losses				740
Net interest income after provision for loan losses				22,467
Non-interest income				4,376
Non-interest expense				21,933
Income before provision for income taxes				4,910
Provision for income taxes				1,508
Net income attributable to common stockholders				$ 3,402
Basic earnings (USD per share)				$ 0.65
Diluted earnings (USD per share)				$ 0.65
CBN
Business Acquisition [Line Items]
Interest and fees on loans						$ 5,698
Interest on investments						469
Total interest and dividend income	27					6,167
Interest on deposits						956
Interest on other borrowed funds						31
Total interest expense						987
Net interest income before provision for loan losses						5,180
Provision for loan losses						84
Net interest income after provision for loan losses						5,096
Non-interest income						463
Non-interest expense						4,123
Income before provision for income taxes						1,436
Provision for income taxes						18
Net income attributable to common stockholders						$ 1,418
Office properties and equipment, net	$ 2,829
Useful life of properties	25 years
Amortization of property adjustment	$ 4
Intangible assets	607							$ 272
Deposits	151,020							$ 27,131
Citizens Community Bancorp, Inc.
Business Acquisition [Line Items]
Interest and fees on loans							21,641
Interest on investments							1,363
Total interest and dividend income							23,004
Interest on deposits							3,808
Interest on other borrowed funds							630
Total interest expense							4,438
Net interest income before provision for loan losses							18,566
Provision for loan losses							656
Net interest income after provision for loan losses							17,910
Non-interest income							3,913
Non-interest expense							17,719
Income before provision for income taxes							4,104
Provision for income taxes							1,490
Net income attributable to common stockholders							$ 2,614
Basic earnings (USD per share)							$ 0.50
Diluted earnings (USD per share)							$ 0.50
Performing loans | CBN
Business Acquisition [Line Items]
Loan discount adjustment	$ (164)
Loan amortization period	72 months
Loan discount amortization amount	$ (27)
Core Deposits | CBN
Business Acquisition [Line Items]
Amortization period	7 years
Amortization of deposits	$ 87
Deposits | CBN
Business Acquisition [Line Items]
Amortization period	17 months
Amortization of deposits	$ 199

Nature of Business and Summar37

Nature of Business and Summary of Significant Accounting Policies (Details 2)	9 Months Ended
	Jun. 30, 2016
Accounts, Notes, Loans and Financing Receivable [Line Items]
Interest income recognized debt past due (less 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
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

Acquisition (Narrative 2) (Deta

Acquisition (Narrative 2) (Details) - USD ($) $ in Thousands	1 Months Ended
	Feb. 29, 2016	Jun. 30, 2016	May 16, 2016	Sep. 30, 2015
Business Acquisition [Line Items]
Goodwill		$ 4,003		$ 0
CBN
Business Acquisition [Line Items]
CBN net assets acquired	$ 17,323		$ 168,129
Cash and cash equivalents	10,001		28,104
Loans receivable	16,363		112,327
Other assets	786		1,335
Deposits	27,131		151,020
Deposit Premium Paid	707
Goodwill	435	$ 4,003	3,568	$ 0
Intangible assets	$ 272		$ 607

Nature of Business and Summar39

Nature of Business and Summary of Significant Accounting Policies (Details 3) $ in Thousands	9 Months Ended
	Jun. 30, 2016USD ($)
Goodwill [Roll Forward]
Balance at beginning of period	$ 0
Balance at end of period	4,003
CBN
Goodwill [Roll Forward]
Balance at beginning of period	0
Select loans and deposit purchase from Central Bank	435
CBN acquisition	3,568
Valuation allowance	0
Balance at end of period	$ 4,003

Fair Value Accounting (Details)

Fair Value Accounting (Details) - USD ($) $ in Thousands	Jun. 30, 2016	Sep. 30, 2015
Assets Measured on a Recurring Basis
Investment securities, Fair Value	$ 91,960	$ 88,140
Fair Value, Measurements, Recurring
Assets Measured on a Recurring Basis
Investment securities, Fair Value	84,508	79,921
Fair Value, Measurements, Recurring | U.S. government agency obligations
Assets Measured on a Recurring Basis
Investment securities, Fair Value	14,737	15,020
Fair Value, Measurements, Recurring | Obligations of states and political subdivisions
Assets Measured on a Recurring Basis
Investment securities, Fair Value	33,773	27,407
Fair Value, Measurements, Recurring | Mortgage-backed securities
Assets Measured on a Recurring Basis
Investment securities, Fair Value	35,559	37,440
Fair Value, Measurements, Recurring | Federal Agricultural Mortgage Corporation
Assets Measured on a Recurring Basis
Investment securities, Fair Value	65	54
Fair Value, Measurements, Recurring | Trust preferred securities
Assets Measured on a Recurring Basis
Investment securities, Fair Value	374
Fair Value, Measurements, Recurring | 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 | 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 | 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 | 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 | 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 | Quoted Prices in Active Markets for Identical Instruments (Level 1) | Trust preferred securities
Assets Measured on a Recurring Basis
Investment securities, Fair Value	0
Fair Value, Measurements, Recurring | Significant Other Observable Inputs (Level 2)
Assets Measured on a Recurring Basis
Investment securities, Fair Value	84,134	79,921
Fair Value, Measurements, Recurring | Significant Other Observable Inputs (Level 2) | U.S. government agency obligations
Assets Measured on a Recurring Basis
Investment securities, Fair Value	14,737	15,020
Fair Value, Measurements, Recurring | Significant Other Observable Inputs (Level 2) | Obligations of states and political subdivisions
Assets Measured on a Recurring Basis
Investment securities, Fair Value	33,773	27,407
Fair Value, Measurements, Recurring | Significant Other Observable Inputs (Level 2) | Mortgage-backed securities
Assets Measured on a Recurring Basis
Investment securities, Fair Value	35,559	37,440
Fair Value, Measurements, Recurring | Significant Other Observable Inputs (Level 2) | Federal Agricultural Mortgage Corporation
Assets Measured on a Recurring Basis
Investment securities, Fair Value	65	54
Fair Value, Measurements, Recurring | Significant Other Observable Inputs (Level 2) | Trust preferred securities
Assets Measured on a Recurring Basis
Investment securities, Fair Value	0
Fair Value, Measurements, Recurring | Significant Unobservable Inputs (Level 3)
Assets Measured on a Recurring Basis
Investment securities, Fair Value	374	0
Fair Value, Measurements, Recurring | 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 | Significant Unobservable Inputs (Level 3) | Mortgage-backed securities
Assets Measured on a Recurring Basis
Investment securities, Fair Value	0	0
Fair Value, Measurements, Recurring | Significant Unobservable Inputs (Level 3) | Federal Agricultural Mortgage Corporation
Assets Measured on a Recurring Basis
Investment securities, Fair Value	0	$ 0
Fair Value, Measurements, Recurring | Significant Unobservable Inputs (Level 3) | Trust preferred securities
Assets Measured on a Recurring Basis
Investment securities, Fair Value	$ 374

Fair Value Accounting (Details

Fair Value Accounting (Details 2) - Fair Value, Measurements, Nonrecurring - USD ($) $ in Thousands	Jun. 30, 2016	Sep. 30, 2015
Assets Measured on a Nonrecurring Basis
Foreclosed and repossessed assets, net	$ 911	$ 902
Impaired loans with allocated allowances	2,352	2,349
Total	3,263	3,251
Quoted Prices in Active Markets for Identical Instruments (Level 1)
Assets Measured on a Nonrecurring Basis
Foreclosed and repossessed assets, net	0
Impaired loans with allocated allowances	0
Total	0
Significant Other Observable Inputs (Level 2)
Assets Measured on a Nonrecurring Basis
Foreclosed and repossessed assets, net	0	0
Impaired loans with allocated allowances	0	0
Total	0	0
Significant Unobservable Inputs (Level 3)
Assets Measured on a Nonrecurring Basis
Foreclosed and repossessed assets, net	911	902
Impaired loans with allocated allowances	2,352	2,349
Total	$ 3,263	$ 3,251

Fair Value Accounting (Detail42

Fair Value Accounting (Details 3) - Appraisal value - Fair Value, Inputs, Level 3 - USD ($) $ in Thousands	Jun. 30, 2016	Sep. 30, 2015
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Foreclosed and repossessed assets, net	$ 911	$ 902
Impaired loans with allocated allowances	$ 2,352	$ 2,349
Minimum
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cost to sell range	10.00%	10.00%
Maximum
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cost to sell range	15.00%	15.00%

Fair Value Accounting (Detail43

Fair Value Accounting (Details 4) - USD ($) $ in Thousands	Jun. 30, 2016	Sep. 30, 2015	Jun. 30, 2015	Sep. 30, 2014
Financial assets:
Cash and cash equivalents, Carrying Amount	$ 21,345	$ 23,872	$ 19,470	$ 11,434
Cash and cash equivalents, Fair Value	21,345	23,872
Interest-bearing deposits, Carrying Value	745	2,992
Interest-bearing deposits, Fair Value	759	3,022
Investment securities, Carrying Value	91,671	87,933
Investment securities, Fair Value	91,960	88,140
Non-marketable equity securities, at cost, Carrying amount	5,034	4,626
Non-marketable equity securities, at cost	5,034	4,626
Loans receivable, net, Carrying Amount	577,810	444,014
Loans receivable, net, Fair Value	596,313	462,227
Accrued interest receivable, Carrying Amount	1,971	1,574
Accrued interest receivables, Fair Value	1,971	1,574
Financial liabilities:
Deposits, Carrying Amount	585,224	456,298
Deposits, Fair Value	589,144	460,450
FHLB advances, Carrying Amount	58,874	58,891
FHLB advances, Fair Value	59,020	59,357
Other borrowings	11,000	0
Other liabilities, Fair Value	11,000	0
Accrued interest payable, Carrying Amount	130	18
Accrued interest payable, Fair Value	$ 130	$ 18

Loans, Allowance for Loan Los44

Loans, Allowance for Loan Losses and Impaired Loans (Details) - USD ($) $ in Thousands	Jun. 30, 2016	Sep. 30, 2015	Sep. 30, 2014
Mortgage Loans on Real Estate [Line Items]
Gross loans	$ 583,355	$ 448,080
Net deferred loan costs (fees) and acquisition loan discount	691	2,430
Allowance for loan losses	(6,236)	(6,496)	$ (6,506)
Loans receivable, net	577,810	444,014
1 to 5
Mortgage Loans on Real Estate [Line Items]
Gross loans	575,586	446,266
6
Mortgage Loans on Real Estate [Line Items]
Gross loans	841	0
7
Mortgage Loans on Real Estate [Line Items]
Gross loans	6,691	1,807
8
Mortgage Loans on Real Estate [Line Items]
Gross loans	236	0
9
Mortgage Loans on Real Estate [Line Items]
Gross loans	1	7
Real estate loans:
Mortgage Loans on Real Estate [Line Items]
Gross loans	352,172	244,472
Real estate loans: | Consumer
Mortgage Loans on Real Estate [Line Items]
Gross loans	195,551	181,206
Real estate loans: | Commercial/agricultural
Mortgage Loans on Real Estate [Line Items]
Gross loans	156,621	63,266
Real estate loans: | 1 to 5
Mortgage Loans on Real Estate [Line Items]
Gross loans	345,073	243,212
Real estate loans: | 1 to 5 | Consumer
Mortgage Loans on Real Estate [Line Items]
Gross loans	192,078	179,946
Real estate loans: | 1 to 5 | Commercial/agricultural
Mortgage Loans on Real Estate [Line Items]
Gross loans	152,995	63,266
Real estate loans: | 6
Mortgage Loans on Real Estate [Line Items]
Gross loans	789	0
Real estate loans: | 6 | Consumer
Mortgage Loans on Real Estate [Line Items]
Gross loans	607	0
Real estate loans: | 6 | Commercial/agricultural
Mortgage Loans on Real Estate [Line Items]
Gross loans	182	0
Real estate loans: | 7
Mortgage Loans on Real Estate [Line Items]
Gross loans	6,074	1,260
Real estate loans: | 7 | Consumer
Mortgage Loans on Real Estate [Line Items]
Gross loans	2,630	1,260
Real estate loans: | 7 | Commercial/agricultural
Mortgage Loans on Real Estate [Line Items]
Gross loans	3,444	0
Real estate loans: | 8
Mortgage Loans on Real Estate [Line Items]
Gross loans	236	0
Real estate loans: | 8 | Consumer
Mortgage Loans on Real Estate [Line Items]
Gross loans	236	0
Real estate loans: | 8 | Commercial/agricultural
Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Real estate loans: | 9
Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Real estate loans: | 9 | Consumer
Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Real estate loans: | 9 | Commercial/agricultural
Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Consumer and other loans
Mortgage Loans on Real Estate [Line Items]
Gross loans	231,183	203,608
Consumer and other loans | 1 to 5
Mortgage Loans on Real Estate [Line Items]
Gross loans	230,513	203,054
Consumer and other loans | 6
Mortgage Loans on Real Estate [Line Items]
Gross loans	52	0
Consumer and other loans | 7
Mortgage Loans on Real Estate [Line Items]
Gross loans	617	547
Consumer and other loans | 8
Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Consumer and other loans | 9
Mortgage Loans on Real Estate [Line Items]
Gross loans	1	7
Originated Loans:
Mortgage Loans on Real Estate [Line Items]
Gross loans	473,522
Allowance for loan losses		(6,236)
Originated Loans: | 1 to 5
Mortgage Loans on Real Estate [Line Items]
Gross loans	471,196
Originated Loans: | 6
Mortgage Loans on Real Estate [Line Items]
Gross loans	11
Originated Loans: | 7
Mortgage Loans on Real Estate [Line Items]
Gross loans	2,315
Originated Loans: | 8
Mortgage Loans on Real Estate [Line Items]
Gross loans	0
Originated Loans: | 9
Mortgage Loans on Real Estate [Line Items]
Gross loans	0
Originated Loans: | Real estate loans:
Mortgage Loans on Real Estate [Line Items]
Gross loans	265,385
Originated Loans: | Real estate loans: | Consumer
Mortgage Loans on Real Estate [Line Items]
Gross loans	169,727
Originated Loans: | Real estate loans: | Commercial/agricultural
Mortgage Loans on Real Estate [Line Items]
Gross loans	95,658
Originated Loans: | Real estate loans: | 1 to 5
Mortgage Loans on Real Estate [Line Items]
Gross loans	263,647
Originated Loans: | Real estate loans: | 1 to 5 | Consumer
Mortgage Loans on Real Estate [Line Items]
Gross loans	167,989
Originated Loans: | Real estate loans: | 1 to 5 | Commercial/agricultural
Mortgage Loans on Real Estate [Line Items]
Gross loans	95,658
Originated Loans: | Real estate loans: | 6
Mortgage Loans on Real Estate [Line Items]
Gross loans	0
Originated Loans: | Real estate loans: | 6 | Consumer
Mortgage Loans on Real Estate [Line Items]
Gross loans	0
Originated Loans: | Real estate loans: | 6 | Commercial/agricultural
Mortgage Loans on Real Estate [Line Items]
Gross loans	0
Originated Loans: | Real estate loans: | 7
Mortgage Loans on Real Estate [Line Items]
Gross loans	1,738
Originated Loans: | Real estate loans: | 7 | Consumer
Mortgage Loans on Real Estate [Line Items]
Gross loans	1,738
Originated Loans: | Real estate loans: | 7 | Commercial/agricultural
Mortgage Loans on Real Estate [Line Items]
Gross loans	0
Originated Loans: | Real estate loans: | 8
Mortgage Loans on Real Estate [Line Items]
Gross loans	0
Originated Loans: | Real estate loans: | 8 | Consumer
Mortgage Loans on Real Estate [Line Items]
Gross loans	0
Originated Loans: | Real estate loans: | 8 | Commercial/agricultural
Mortgage Loans on Real Estate [Line Items]
Gross loans	0
Originated Loans: | Real estate loans: | 9
Mortgage Loans on Real Estate [Line Items]
Gross loans	0
Originated Loans: | Real estate loans: | 9 | Consumer
Mortgage Loans on Real Estate [Line Items]
Gross loans	0
Originated Loans: | Real estate loans: | 9 | Commercial/agricultural
Mortgage Loans on Real Estate [Line Items]
Gross loans	0
Originated Loans: | Consumer and other loans
Mortgage Loans on Real Estate [Line Items]
Gross loans	208,137
Originated Loans: | Consumer and other loans | 1 to 5
Mortgage Loans on Real Estate [Line Items]
Gross loans	207,549
Originated Loans: | Consumer and other loans | 6
Mortgage Loans on Real Estate [Line Items]
Gross loans	11
Originated Loans: | Consumer and other loans | 7
Mortgage Loans on Real Estate [Line Items]
Gross loans	577
Originated Loans: | Consumer and other loans | 8
Mortgage Loans on Real Estate [Line Items]
Gross loans	0
Originated Loans: | Consumer and other loans | 9
Mortgage Loans on Real Estate [Line Items]
Gross loans	0
Acquired Loans:
Mortgage Loans on Real Estate [Line Items]
Gross loans	109,833
Allowance for loan losses		$ 0
Acquired Loans: | 1 to 5
Mortgage Loans on Real Estate [Line Items]
Gross loans	104,390
Acquired Loans: | 6
Mortgage Loans on Real Estate [Line Items]
Gross loans	830
Acquired Loans: | 7
Mortgage Loans on Real Estate [Line Items]
Gross loans	4,376
Acquired Loans: | 8
Mortgage Loans on Real Estate [Line Items]
Gross loans	236
Acquired Loans: | 9
Mortgage Loans on Real Estate [Line Items]
Gross loans	1
Acquired Loans: | Real estate loans:
Mortgage Loans on Real Estate [Line Items]
Gross loans	86,787
Acquired Loans: | Real estate loans: | Consumer
Mortgage Loans on Real Estate [Line Items]
Gross loans	25,824
Acquired Loans: | Real estate loans: | Commercial/agricultural
Mortgage Loans on Real Estate [Line Items]
Gross loans	60,963
Acquired Loans: | Real estate loans: | 1 to 5
Mortgage Loans on Real Estate [Line Items]
Gross loans	81,426
Acquired Loans: | Real estate loans: | 1 to 5 | Consumer
Mortgage Loans on Real Estate [Line Items]
Gross loans	24,089
Acquired Loans: | Real estate loans: | 1 to 5 | Commercial/agricultural
Mortgage Loans on Real Estate [Line Items]
Gross loans	57,337
Acquired Loans: | Real estate loans: | 6
Mortgage Loans on Real Estate [Line Items]
Gross loans	789
Acquired Loans: | Real estate loans: | 6 | Consumer
Mortgage Loans on Real Estate [Line Items]
Gross loans	607
Acquired Loans: | Real estate loans: | 6 | Commercial/agricultural
Mortgage Loans on Real Estate [Line Items]
Gross loans	182
Acquired Loans: | Real estate loans: | 7
Mortgage Loans on Real Estate [Line Items]
Gross loans	4,336
Acquired Loans: | Real estate loans: | 7 | Consumer
Mortgage Loans on Real Estate [Line Items]
Gross loans	892
Acquired Loans: | Real estate loans: | 7 | Commercial/agricultural
Mortgage Loans on Real Estate [Line Items]
Gross loans	3,444
Acquired Loans: | Real estate loans: | 8
Mortgage Loans on Real Estate [Line Items]
Gross loans	236
Acquired Loans: | Real estate loans: | 8 | Consumer
Mortgage Loans on Real Estate [Line Items]
Gross loans	236
Acquired Loans: | Real estate loans: | 8 | Commercial/agricultural
Mortgage Loans on Real Estate [Line Items]
Gross loans	0
Acquired Loans: | Real estate loans: | 9
Mortgage Loans on Real Estate [Line Items]
Gross loans	0
Acquired Loans: | Real estate loans: | 9 | Consumer
Mortgage Loans on Real Estate [Line Items]
Gross loans	0
Acquired Loans: | Real estate loans: | 9 | Commercial/agricultural
Mortgage Loans on Real Estate [Line Items]
Gross loans	0
Acquired Loans: | Consumer and other loans
Mortgage Loans on Real Estate [Line Items]
Gross loans	23,046
Acquired Loans: | Consumer and other loans | 1 to 5
Mortgage Loans on Real Estate [Line Items]
Gross loans	22,964
Acquired Loans: | Consumer and other loans | 6
Mortgage Loans on Real Estate [Line Items]
Gross loans	41
Acquired Loans: | Consumer and other loans | 7
Mortgage Loans on Real Estate [Line Items]
Gross loans	40
Acquired Loans: | Consumer and other loans | 8
Mortgage Loans on Real Estate [Line Items]
Gross loans	0
Acquired Loans: | Consumer and other loans | 9
Mortgage Loans on Real Estate [Line Items]
Gross loans	$ 1

Loans, Allowance for Loan Los45

Loans, Allowance for Loan Losses and Impaired Loans (Details 1) - USD ($) $ in Thousands	9 Months Ended		12 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Sep. 30, 2015
Allowance for Loan Losses:
Beginning balance	$ 6,496	$ 6,506	$ 6,506
Charge-offs	(505)		(1,006)
Recoveries	170		340
Provision	75	535	656
Allowance allocation adjustment	0		0
Ending balance	6,236		6,496
Financing Receivable, Allowance for Credit Loss, Additional Information [Abstract]
Amount of allowance for loan losses arising from loans individually evaluated for impairment	611		582
Amount of allowance for loan losses arising from loans collectively evaluated for impairment	5,625		5,914
Loans Receivable:
Ending balance of loans	584,046		450,510
Ending balance: individually evaluated for impairment	5,584		5,314
Ending balance: collectively evaluated for impairment	578,462		445,196
Acquired Loans
Allowance for Loan Losses:
Beginning balance	0
Ending balance			0
Loans Receivable:
Ending balance of loans	109,833
Other acquired loans
Allowance for Loan Losses:
Beginning balance	0
Ending balance			0
Loans Receivable:
Ending balance of loans	106,183
Purchased credit-impaired loans
Allowance for Loan Losses:
Beginning balance	0
Ending balance			0
Loans Receivable:
Ending balance of loans	3,650
Originated Loans
Allowance for Loan Losses:
Beginning balance	6,236
Ending balance			6,236
Loans Receivable:
Ending balance of loans	474,213
Consumer Real Estate
Allowance for Loan Losses:
Beginning balance	2,364	2,759	2,759
Charge-offs	(111)		(405)
Recoveries	7		69
Provision	30		382
Allowance allocation adjustment	(166)		(441)
Ending balance	2,124		2,364
Financing Receivable, Allowance for Credit Loss, Additional Information [Abstract]
Amount of allowance for loan losses arising from loans individually evaluated for impairment	422		463
Amount of allowance for loan losses arising from loans collectively evaluated for impairment	1,702		1,901
Loans Receivable:
Ending balance of loans	193,913		180,693
Ending balance: individually evaluated for impairment	4,670		4,466
Ending balance: collectively evaluated for impairment	189,243		176,227
Consumer Real Estate | Acquired Loans
Allowance for Loan Losses:
Beginning balance	0
Ending balance			0
Consumer Real Estate | Other acquired loans
Allowance for Loan Losses:
Beginning balance	0
Ending balance			0
Loans Receivable:
Ending balance of loans	69,198
Consumer Real Estate | Purchased credit-impaired loans
Allowance for Loan Losses:
Beginning balance	0
Ending balance			0
Loans Receivable:
Ending balance of loans	399
Consumer Real Estate | Originated Loans
Allowance for Loan Losses:
Beginning balance	2,124
Ending balance			2,124
Loans Receivable:
Ending balance of loans	124,316
Commercial/agricultural
Allowance for Loan Losses:
Beginning balance	1,617	0	0
Charge-offs	0		0
Recoveries	0		0
Provision	10		16
Allowance allocation adjustment	249		1,601
Ending balance	1,876		1,617
Financing Receivable, Allowance for Credit Loss, Additional Information [Abstract]
Amount of allowance for loan losses arising from loans individually evaluated for impairment	0		0
Amount of allowance for loan losses arising from loans collectively evaluated for impairment	1,876		1,617
Loans Receivable:
Ending balance of loans	156,621		63,266
Ending balance: individually evaluated for impairment	0		0
Ending balance: collectively evaluated for impairment	156,621		63,266
Commercial/agricultural | Acquired Loans
Allowance for Loan Losses:
Beginning balance	0
Ending balance			0
Commercial/agricultural | Other acquired loans
Allowance for Loan Losses:
Beginning balance	0
Ending balance			0
Loans Receivable:
Ending balance of loans	26,770
Commercial/agricultural | Purchased credit-impaired loans
Allowance for Loan Losses:
Beginning balance	0
Ending balance			0
Loans Receivable:
Ending balance of loans	1,762
Commercial/agricultural | Originated Loans
Allowance for Loan Losses:
Beginning balance	1,876
Ending balance			1,876
Loans Receivable:
Ending balance of loans	128,089
Consumer and Other
Allowance for Loan Losses:
Beginning balance	2,263	3,747	3,747
Charge-offs	(394)		(601)
Recoveries	163		271
Provision	35		258
Allowance allocation adjustment	128		(1,412)
Ending balance	2,195		2,263
Financing Receivable, Allowance for Credit Loss, Additional Information [Abstract]
Amount of allowance for loan losses arising from loans individually evaluated for impairment	189		119
Amount of allowance for loan losses arising from loans collectively evaluated for impairment	2,006		2,144
Loans Receivable:
Ending balance of loans	233,512		206,551
Ending balance: individually evaluated for impairment	914		848
Ending balance: collectively evaluated for impairment	232,598		205,703
Consumer and Other | Acquired Loans
Allowance for Loan Losses:
Beginning balance	0
Ending balance			0
Consumer and Other | Other acquired loans
Allowance for Loan Losses:
Beginning balance	0
Ending balance			0
Loans Receivable:
Ending balance of loans	10,215
Consumer and Other | Purchased credit-impaired loans
Allowance for Loan Losses:
Beginning balance	0
Ending balance			0
Loans Receivable:
Ending balance of loans	1,489
Consumer and Other | Originated Loans
Allowance for Loan Losses:
Beginning balance	2,195
Ending balance			2,195
Loans Receivable:
Ending balance of loans	221,808
Unallocated
Allowance for Loan Losses:
Beginning balance	252	$ 0	0
Charge-offs	0		0
Recoveries	0		0
Provision	0		0
Allowance allocation adjustment	(211)		252
Ending balance	41		252
Financing Receivable, Allowance for Credit Loss, Additional Information [Abstract]
Amount of allowance for loan losses arising from loans individually evaluated for impairment	0		0
Amount of allowance for loan losses arising from loans collectively evaluated for impairment	41		252
Loans Receivable:
Ending balance of loans	0		0
Ending balance: individually evaluated for impairment	0		0
Ending balance: collectively evaluated for impairment	0		0
Unallocated | Acquired Loans
Allowance for Loan Losses:
Beginning balance	0
Ending balance			0
Unallocated | Other acquired loans
Allowance for Loan Losses:
Beginning balance	0
Ending balance			0
Loans Receivable:
Ending balance of loans	0
Unallocated | Purchased credit-impaired loans
Allowance for Loan Losses:
Beginning balance	0
Ending balance			0
Loans Receivable:
Ending balance of loans	0
Unallocated | Originated Loans
Allowance for Loan Losses:
Beginning balance	41
Ending balance			$ 41
Loans Receivable:
Ending balance of loans	$ 0

Loans, Allowance for Loan Los46

Loans, Allowance for Loan Losses and Impaired Loans (Details 2) - USD ($) $ in Thousands	Jun. 30, 2016	Sep. 30, 2015
Loans receivable
Total loans	$ 584,046	$ 450,510
Performing loans
Loans receivable
TDR loans	4,420	3,678
Loans other	575,421	445,611
Total loans	579,841	449,289
Non Performing Loans
Loans receivable
TDR loans	1,026	332
Loans other	3,179	889
Total loans	4,205	1,221
Consumer Real Estate
Loans receivable
Total loans		180,693
Consumer Real Estate | Performing loans
Loans receivable
TDR loans	3,006	3,206
Loans other	188,315	176,650
Total loans	191,321	179,856
Consumer Real Estate | Non Performing Loans
Loans receivable
TDR loans	483	273
Loans other	2,109	564
Total loans	2,592	837
Commercial/agricultural
Loans receivable
Total loans		63,266
Commercial/agricultural | Performing loans
Loans receivable
TDR loans	1,078	0
Loans other	154,675	63,266
Total loans	155,753	63,266
Commercial/agricultural | Non Performing Loans
Loans receivable
TDR loans	482	0
Loans other	386	0
Total loans	868	0
Consumer and Other
Loans receivable
Total loans		206,551
Consumer and Other | Performing loans
Loans receivable
TDR loans	336	472
Loans other	232,431	205,695
Total loans	232,767	206,167
Consumer and Other | Non Performing Loans
Loans receivable
TDR loans	61	59
Loans other	684	325
Total loans	$ 745	$ 384

Loans, Allowance for Loan Los47

Loans, Allowance for Loan Losses and Impaired Loans (Details 3) - USD ($) $ in Thousands	Jun. 30, 2016	Sep. 30, 2015
Aging analysis of the Bank's real estate and consumer loans
Total Past Due	$ 7,681	$ 2,632
Current	576,365	447,878
Total Loans	584,046	450,510
Recorded Investment greater than 89 days and Accruing	979	473
Real estate loans
Aging analysis of the Bank's real estate and consumer loans
Total Past Due	2,736	1,442
Current	191,177	179,251
Total Loans	193,913	180,693
Recorded Investment greater than 89 days and Accruing	682	244
Commercial/agricultural
Aging analysis of the Bank's real estate and consumer loans
Total Past Due	2,297	0
Current	154,324	63,266
Total Loans	156,621	63,266
Recorded Investment greater than 89 days and Accruing	35	0
Consumer and other loans
Aging analysis of the Bank's real estate and consumer loans
Total Past Due	1,893	586
Current	183,754	166,260
Total Loans	185,647	166,846
Recorded Investment greater than 89 days and Accruing	36	52
Purchased third party loans
Aging analysis of the Bank's real estate and consumer loans
Total Past Due	755	604
Current	47,110	39,101
Total Loans	47,865	39,705
Recorded Investment greater than 89 days and Accruing	226	177
Acquired Loans
Aging analysis of the Bank's real estate and consumer loans
Total Past Due	4,255
Current	105,578
Total Loans	108,551
Financing Receivables, 30 to 59 Days Past Due
Aging analysis of the Bank's real estate and consumer loans
Total Past Due	2,297	1,179
Financing Receivables, 30 to 59 Days Past Due | Real estate loans
Aging analysis of the Bank's real estate and consumer loans
Total Past Due	996	555
Financing Receivables, 30 to 59 Days Past Due | Commercial/agricultural
Aging analysis of the Bank's real estate and consumer loans
Total Past Due	84	0
Financing Receivables, 30 to 59 Days Past Due | Consumer and other loans
Aging analysis of the Bank's real estate and consumer loans
Total Past Due	915	386
Financing Receivables, 30 to 59 Days Past Due | Purchased third party loans
Aging analysis of the Bank's real estate and consumer loans
Total Past Due	302	238
Financing Receivables, 60 to 89 Days Past Due
Aging analysis of the Bank's real estate and consumer loans
Total Past Due	1,737	754
Financing Receivables, 60 to 89 Days Past Due | Real estate loans
Aging analysis of the Bank's real estate and consumer loans
Total Past Due	117	500
Financing Receivables, 60 to 89 Days Past Due | Commercial/agricultural
Aging analysis of the Bank's real estate and consumer loans
Total Past Due	494	0
Financing Receivables, 60 to 89 Days Past Due | Consumer and other loans
Aging analysis of the Bank's real estate and consumer loans
Total Past Due	900	65
Financing Receivables, 60 to 89 Days Past Due | Purchased third party loans
Aging analysis of the Bank's real estate and consumer loans
Total Past Due	226	189
Financing Receivables, Equal to Greater than 90 Days Past Due
Aging analysis of the Bank's real estate and consumer loans
Total Past Due	3,647	699
Financing Receivables, Equal to Greater than 90 Days Past Due | Real estate loans
Aging analysis of the Bank's real estate and consumer loans
Total Past Due	1,623	387
Financing Receivables, Equal to Greater than 90 Days Past Due | Commercial/agricultural
Aging analysis of the Bank's real estate and consumer loans
Total Past Due	1,719	0
Financing Receivables, Equal to Greater than 90 Days Past Due | Consumer and other loans
Aging analysis of the Bank's real estate and consumer loans
Total Past Due	78	135
Financing Receivables, Equal to Greater than 90 Days Past Due | Purchased third party loans
Aging analysis of the Bank's real estate and consumer loans
Total Past Due	$ 227	$ 177

Loans, Allowance for Loan Los48

Loans, Allowance for Loan Losses and Impaired Loans (Details 4) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Jun. 30, 2016	Sep. 30, 2015
Bank impaired loans
With no related allowance recorded, Recorded investment	$ 3,232	$ 2,965
With an allowance recorded, Recorded investment	2,352	2,349
Recorded investment, Total	5,584	5,314
With no related allowance recorded, unpaid principal balance	3,232	2,965
With an allowance recorded, unpaid principal balance	2,352	2,349
Unpaid principal balance, Total	5,584	5,314
With no related allowance recorded, Average recorded investment	3,253	3,663
With an allowance recorded, Average recorded investment	2,125	2,776
Average recorded investment, Total	5,378	6,439
With no related allowance recorded, Interest income recognized	116	171
With an allowance recorded, Interest income recognized	39	84
Interest income recognized, Total	155	255
Consumer Real Estate
Bank impaired loans
With no related allowance recorded, Recorded investment	2,822	2,494
With an allowance recorded, Recorded investment	1,848	1,972
Recorded investment, Total	4,670	4,466
With no related allowance recorded, unpaid principal balance	2,822	2,494
With an allowance recorded, unpaid principal balance	1,848	1,972
Unpaid principal balance, Total	4,670	4,466
With no related allowance recorded, Average recorded investment	2,762	3,178
With an allowance recorded, Average recorded investment	1,787	2,220
Average recorded investment, Total	4,549	5,398
With no related allowance recorded, Interest income recognized	85	136
With an allowance recorded, Interest income recognized	33	61
Interest income recognized, Total	118	197
Commercial/agricultural
Bank impaired loans
With no related allowance recorded, Recorded investment	0	0
With an allowance recorded, Recorded investment	0	0
Recorded investment, Total	0	0
With no related allowance recorded, unpaid principal balance	0	0
With an allowance recorded, unpaid principal balance	0	0
Unpaid principal balance, Total	0	0
With no related allowance recorded, Average recorded investment	0	0
With an allowance recorded, Average recorded investment	0	0
Average recorded investment, Total	0	0
With no related allowance recorded, Interest income recognized	0	0
With an allowance recorded, Interest income recognized	0	0
Interest income recognized, Total	0	0
Consumer and Other
Bank impaired loans
With no related allowance recorded, Recorded investment	410	471
With an allowance recorded, Recorded investment	504	377
Recorded investment, Total	914	848
With no related allowance recorded, unpaid principal balance	410	471
With an allowance recorded, unpaid principal balance	504	377
Unpaid principal balance, Total	914	848
With no related allowance recorded, Average recorded investment	491	485
With an allowance recorded, Average recorded investment	338	556
Average recorded investment, Total	829	1,041
With no related allowance recorded, Interest income recognized	31	35
With an allowance recorded, Interest income recognized	6	23
Interest income recognized, Total	$ 37	$ 58

Loans, Allowance for Loan Los49

Loans, Allowance for Loan Losses and Impaired Loans (Details 5) - USD ($) $ in Thousands	9 Months Ended
	Jun. 30, 2016	Jun. 30, 2015
Loan Modification In A Troubled Debt Restructuring [Roll Forward]
Beginning balance	$ 4,010	$ 5,581
Principal balance of acquired loans	1,442
Principal payments	(372)	(880)
Charge-offs	(145)	(80)
Advances	11	10
New restructured	229	59
Class transfers out	271	(181)
Transfers between accrual/non-accrual	0	0
Ending balance	5,446	4,509
Performing loans
Loan Modification In A Troubled Debt Restructuring [Roll Forward]
Beginning balance	3,678	5,332
Principal balance of acquired loans	1,162
Principal payments	(193)	(767)
Charge-offs	0	(8)
Advances	8	10
New restructured	229	59
Class transfers out	0	(181)
Transfers between accrual/non-accrual	(464)	(274)
Ending balance	4,420	4,171
Non Performing Loans
Loan Modification In A Troubled Debt Restructuring [Roll Forward]
Beginning balance	332	249
Principal balance of acquired loans	280
Principal payments	(179)	(113)
Charge-offs	(145)	(72)
Advances	3	0
New restructured	0	0
Class transfers out	271	0
Transfers between accrual/non-accrual	464	274
Ending balance	1,026	338
Consumer Real Estate
Loan Modification In A Troubled Debt Restructuring [Roll Forward]
Beginning balance	3,479	4,737
Principal balance of acquired loans	74
Principal payments	(219)	(599)
Charge-offs	(77)	(41)
Advances	9	10
New restructured	223	17
Class transfers out	0	(181)
Transfers between accrual/non-accrual	0	0
Ending balance	3,489	3,943
Consumer Real Estate | Performing loans
Loan Modification In A Troubled Debt Restructuring [Roll Forward]
Beginning balance	3,206	4,535
Principal balance of acquired loans	74
Principal payments	(86)	(495)
Charge-offs	0	0
Advances	7	10
New restructured	223	17
Class transfers out	0	(181)
Transfers between accrual/non-accrual	(418)	(232)
Ending balance	3,006	3,654
Consumer Real Estate | Non Performing Loans
Loan Modification In A Troubled Debt Restructuring [Roll Forward]
Beginning balance	273	202
Principal balance of acquired loans	0
Principal payments	(133)	(104)
Charge-offs	(77)	(41)
Advances	2	0
New restructured	0	0
Class transfers out	0	0
Transfers between accrual/non-accrual	418	232
Ending balance	483	289
Commercial/agricultural
Loan Modification In A Troubled Debt Restructuring [Roll Forward]
Beginning balance	0	0
Principal balance of acquired loans	1,355
Principal payments	(29)	0
Charge-offs	(37)	0
Advances	0	0
New restructured	0	0
Class transfers out	271	0
Transfers between accrual/non-accrual	0	0
Ending balance	1,560	0
Commercial/agricultural | Performing loans
Loan Modification In A Troubled Debt Restructuring [Roll Forward]
Beginning balance	0	0
Principal balance of acquired loans	1,088
Principal payments	(10)	0
Charge-offs	0	0
Advances	0	0
New restructured	0	0
Class transfers out	0	0
Transfers between accrual/non-accrual	0	0
Ending balance	1,078	0
Commercial/agricultural | Non Performing Loans
Loan Modification In A Troubled Debt Restructuring [Roll Forward]
Beginning balance	0	0
Principal balance of acquired loans	267
Principal payments	(19)	0
Charge-offs	(37)	0
Advances	0	0
New restructured	0	0
Class transfers out	271	0
Transfers between accrual/non-accrual	0	0
Ending balance	482	0
Consumer and Other
Loan Modification In A Troubled Debt Restructuring [Roll Forward]
Beginning balance	531	844
Principal balance of acquired loans	13
Principal payments	(124)	(281)
Charge-offs	(31)	(39)
Advances	2	0
New restructured	6	42
Class transfers out	0	0
Transfers between accrual/non-accrual	0	0
Ending balance	397	566
Consumer and Other | Performing loans
Loan Modification In A Troubled Debt Restructuring [Roll Forward]
Beginning balance	472	797
Principal balance of acquired loans	0
Principal payments	(97)	(272)
Charge-offs	0	(8)
Advances	1	0
New restructured	6	42
Class transfers out	0	0
Transfers between accrual/non-accrual	(46)	(42)
Ending balance	336	517
Consumer and Other | Non Performing Loans
Loan Modification In A Troubled Debt Restructuring [Roll Forward]
Beginning balance	59	47
Principal balance of acquired loans	13
Principal payments	(27)	(9)
Charge-offs	(31)	(31)
Advances	1	0
New restructured	0	0
Class transfers out	0	0
Transfers between accrual/non-accrual	46	42
Ending balance	$ 61	$ 49

Loans, Allowance for Loan Los50

Loans, Allowance for Loan Losses and Impaired Loans (Details 6) $ in Thousands	9 Months Ended	12 Months Ended
	Jun. 30, 2016USD ($)Contract	Sep. 30, 2015USD ($)Contract	Jun. 30, 2015USD ($)	Sep. 30, 2014USD ($)
Troubled Debt Restructuring
Number of Modifications | Contract	66	73
Recorded Investment | $	$ 5,446	$ 4,010	$ 4,509	$ 5,581
Consumer Real Estate
Troubled Debt Restructuring
Number of Modifications | Contract	34	34
Recorded Investment | $	$ 3,489	$ 3,479	3,943	4,737
Commercial/agricultural
Troubled Debt Restructuring
Number of Modifications | Contract	6	0
Recorded Investment | $	$ 1,560	$ 0	0	0
Consumer and Other
Troubled Debt Restructuring
Number of Modifications | Contract	26	39
Recorded Investment | $	$ 397	$ 531	$ 566	$ 844

Loans, Allowance for Loan Los51

Loans, Allowance for Loan Losses and Impaired Loans (Details 7)	9 Months Ended	12 Months Ended	22 Months Ended
	Jun. 30, 2016USD ($)TDR	Sep. 30, 2015USD ($)TDR	Dec. 31, 2015	May 31, 2016USD ($)	Feb. 29, 2016USD ($)	Jan. 31, 2016	Jun. 30, 2015USD ($)	Mar. 31, 2015USD ($)	Sep. 30, 2014USD ($)	Oct. 31, 2012USD ($)
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	$ 584,046,000	$ 450,510,000
Deposits	585,224,000	456,298,000
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%
Cash reserve account balance										$ 1,000,000
Loans and lease receivable, gross, consumer	47,865,000
Cash reserve maximum allowed balance	$ 1,000,000
Interest rate for new loans to be purchased in 2016 due to increase in Prime Rate	3.3366%					4.25%
Impaired TDR loans	$ 5,446,000	4,010,000					$ 4,509,000		$ 5,581,000
Impaired financing receivable, recorded investment	$ 5,584,000	$ 5,314,000
Number of delinquent TDR | TDR	7	4
Recorded investment in delinquent TDR	$ 816,000	$ 191,000
Non Performing Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Past due period & nonaccruing		90+ days
Impaired TDR loans	1,026,000	$ 332,000					338,000		249,000
Impaired performing TDR loans	1,026,000	332,000
Substandard
Accounts, Notes, Loans and Financing Receivable [Line Items]
Impaired TDR loans	$ 138,000
TDR Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Past due period & nonaccruing	90+ days
Past due, minimum period	90 days
Performing loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Impaired TDR loans	$ 4,420,000	3,678,000					4,171,000		5,332,000
Impaired performing TDR loans	$ 4,420,000	3,678,000
Consumer and Other
Accounts, Notes, Loans and Financing Receivable [Line Items]
Rate earned on all new loan originations of purchased consumer loans	4.24%		4.00%
Impaired TDR loans	$ 397,000	531,000					566,000		844,000
Impaired financing receivable, recorded investment	914,000	848,000
Consumer and Other | Non Performing Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Impaired TDR loans	61,000	59,000					49,000		47,000
Impaired performing TDR loans	61,000	59,000
Consumer and Other | Performing loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Impaired TDR loans	336,000	472,000					$ 517,000		$ 797,000
Impaired performing TDR loans	$ 336,000	$ 472,000
Central Bank in Rice Lake and Barron
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable					$ 16,363,000
Deposits					$ 27,131,000
Community Bank of Northern Wisconsin
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable				$ 112,327,000
Deposits				$ 151,020,000

Loans, Allowance for Loan Los52

Loans, Allowance for Loan Losses and Impaired Loans (Details 8) - USD ($) $ in Thousands	Jun. 30, 2016	Sep. 30, 2015
Accounts, Notes, Loans and Financing Receivable [Line Items]
Outstanding balance	$ 584,046	$ 450,510
Loans receivable	584,046	$ 450,510
Acquired Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Outstanding balance	109,833
Loans receivable	108,551
Acquired Loans | Purchased credit-impaired loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Outstanding balance	3,650
Loans receivable	2,530
Acquired Loans | Non-PCI Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Outstanding balance	106,183
Loans receivable	$ 106,021

Loans, Allowance for Loan Los53

Loans, Allowance for Loan Losses and Impaired Loans (Details 9) - Acquired Loans $ in Thousands	2 Months Ended
	Jun. 30, 2016USD ($)
Certain Loans Acquired in Transfer Accounted for as Debt Securities, Accretable Yield Movement Schedule [Roll Forward]
Balance at beginning of period	$ 0
Acquisitions	164
Reduction due to unexpected early payoffs	0
Reclass from non-accretable difference	0
Disposals/transfers	0
Accretion	(2)
Balance at end of period	$ 162

Loans, Allowance for Loan Los54

Loans, Allowance for Loan Losses and Impaired Loans (Details 10) - Acquired Loans: - USD ($) $ in Thousands	2 Months Ended
	Jun. 30, 2016	May 16, 2016
Accounts, Notes, Loans and Financing Receivable [Line Items]
Contractually required cash flows at acquisition		$ 113,659
Non-accretable difference (expected losses and foregone interest)	$ (1,168)
Cash flows expected to be collected at acquisition		112,491
Accretable yield		(164)
Basis in acquired loans at acquisition		112,327
Purchased credit-impaired loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Contractually required cash flows at acquisition		3,698
Non-accretable difference (expected losses and foregone interest)	(1,168)
Cash flows expected to be collected at acquisition		2,530
Accretable yield		0
Basis in acquired loans at acquisition		2,530
Performing loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Contractually required cash flows at acquisition		109,961
Non-accretable difference (expected losses and foregone interest)	$ 0
Cash flows expected to be collected at acquisition		109,961
Accretable yield		(164)
Basis in acquired loans at acquisition		$ 109,797

Investment Securities (Details)

Investment Securities (Details) - USD ($) $ in Thousands	Jun. 30, 2016	Sep. 30, 2015
Summary of amortized cost, estimated fair value and related unrealized gains and losses on securities available for sale
Amortized Cost	$ 83,200	$ 80,335
Gross Unrealized Gains	1,370	214
Gross Unrealized Losses	62	628
Estimated Fair Value	84,508	79,921
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	14,690	15,240
Gross Unrealized Gains	79	0
Gross Unrealized Losses	32	220
Estimated Fair Value	14,737	15,020
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	32,941	27,573
Gross Unrealized Gains	851	81
Gross Unrealized Losses	19	247
Estimated Fair Value	33,773	27,407
Mortgage-backed securities
Summary of amortized cost, estimated fair value and related unrealized gains and losses on securities available for sale
Amortized Cost	35,125	37,451
Gross Unrealized Gains	440	133
Gross Unrealized Losses	6	144
Estimated Fair Value	35,559	37,440
Federal Agricultural Mortgage Corporation
Summary of amortized cost, estimated fair value and related unrealized gains and losses on securities available for sale
Amortized Cost	70	71
Gross Unrealized Gains	0	0
Gross Unrealized Losses	5	17
Estimated Fair Value	65	$ 54
Trust preferred securities
Summary of amortized cost, estimated fair value and related unrealized gains and losses on securities available for sale
Amortized Cost	374
Gross Unrealized Gains	0
Gross Unrealized Losses	0
Estimated Fair Value	$ 374

Investment Securities (Details

Investment Securities (Details 1) - USD ($) $ in Thousands	Jun. 30, 2016	Sep. 30, 2015
Schedule of Held-to-maturity Securities [Line Items]
Amortized Cost	$ 7,163	$ 8,012
Gross Unrealized Gains	289	211
Gross Unrealized Losses	0	4
Estimated Fair Value	7,452	8,219
Obligations of states and political subdivisions
Schedule of Held-to-maturity Securities [Line Items]
Amortized Cost	5,847	1,319
Gross Unrealized Gains	271	3
Gross Unrealized Losses	0	4
Estimated Fair Value	6,118	1,318
Mortgage-backed securities
Schedule of Held-to-maturity Securities [Line Items]
Amortized Cost	1,316	6,693
Gross Unrealized Gains	18	208
Gross Unrealized Losses	0	0
Estimated Fair Value	$ 1,334	$ 6,901

Investment Securities (Detail57

Investment Securities (Details 2)	Jun. 30, 2016USD ($)
Federal Reserve Bank
Schedule of Available-for-sale Securities [Line Items]
Borrowings outstanding under line of credit facility	$ 0
Line of Credit | U.S. government agency obligations
Schedule of Available-for-sale Securities [Line Items]
Securities pledged as collateral	2,857,000
Specific Municipal Deposits | U.S. government agency obligations
Schedule of Available-for-sale Securities [Line Items]
Securities pledged as collateral	6,164,000
Specific Municipal Deposits | Mortgage-backed securities
Schedule of Available-for-sale Securities [Line Items]
Securities pledged as collateral	$ 21,388,000

Investment Securities (Detail58

Investment Securities (Details 3) - USD ($) $ in Thousands	Jun. 30, 2016	Sep. 30, 2015
Available-for-sale Securities, Debt Maturities, Amortized Cost Basis, Fiscal Year Maturity [Abstract]
Due in one year or less	$ 230	$ 0
Due after one year through five years	14,126	6,451
Due after five years through ten years	23,664	22,667
Due after ten years	45,180	51,217
Amortized Cost	83,200	80,335
Available-for-sale Securities, Debt Maturities, Fair Value, Fiscal Year Maturity [Abstract]
Due in one year or less	230	0
Due after one year through five years	14,258	6,437
Due after five years through ten years	24,253	22,457
Due after ten years	45,767	51,027
Estimated Fair Value	$ 84,508	$ 79,921

Investment Securities (Detail59

Investment Securities (Details 4) - USD ($) $ in Thousands	Jun. 30, 2016	Sep. 30, 2015
Held-to-maturity Securities, Debt Maturities, Amortized Cost, Rolling Maturity [Abstract]
Due after one year through five years	$ 1,316	$ 1,144
Due after five years through ten years	1,620	175
Due after ten years	4,227	6,693
Total held to maturity securities	7,163	8,012
Held-to-maturity Securities, Debt Maturities, Fair Value, Fiscal Year Maturity [Abstract]
Due after one year through five years	1,334	1,143
Due after five years through ten years	1,675	175
Due after ten years	4,443	6,901
Total held to maturity securities	$ 7,452	$ 8,219

Federal Home Loan Bank Advanc60

Federal Home Loan Bank Advances (Summary of Federal Home Loan Bank Advances) (Details) - Federal Home Loan Bank Advances - USD ($) $ in Thousands	Jun. 30, 2016	Sep. 30, 2015
Summary of Federal Home Loan Bank advances
Maturing during 2016	$ 23,583	$ 33,600
Maturing during 2017	21,461	15,461
Maturing during 2018	10,100	6,100
Maturing during 2019	3,730	3,730
Maturing during 2020	0	0
Total fixed maturity	58,874	58,891
Advances with amortizing principal	0	0
Total advances	58,874	58,891
Irrevocable standby letters of credit	17,560	24,040
Total credit outstanding	$ 76,434	$ 82,931
Weighted average rate 2016	0.52%	0.67%
Weighted average rate 2017	1.27%	1.46%
Weighted average rate 2018	1.74%	2.24%
Weighted average rate 2019	1.87%	1.87%
Weighted average rate during 2020	0.00%	0.00%
Total, Weighted average interest rate	1.09%	1.12%
Advances with amortizing principal, weighted average rate	0.00%	0.00%

Federal Home Loan Bank Advanc61

Federal Home Loan Bank Advances (Details) $ in Thousands	9 Months Ended
	Jun. 30, 2016USD ($)month	Jun. 30, 2015USD ($)	Sep. 30, 2015USD ($)month
Schedule of Fair Value of Separate Accounts by Major Category of Investment [Line Items]
Banks available and unused portion of borrowing agreement	$ 67,300
Weighted average remaining term of borrowings, in months | month	9.66		14.25
Maximum month-end amounts outstanding	$ 67,474	$ 53,891
Federal Home Loan Bank advances	58,874		$ 58,891
Mortgage Loans on Real Estate
Schedule of Fair Value of Separate Accounts by Major Category of Investment [Line Items]
Federal Home Loan Bank advances	$ 185,198

Income Taxes (Details)

Income Taxes (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Current tax provision
Federal			$ 647	$ 1,094
State			190	169
Current Income Tax Expense (Benefit), Total			837	1,263
Deferred tax (benefit) provision
Federal			496	(159)
State			82	8
Deferred Income Tax Expense (Benefit), Total			578	(151)
Total	$ 572	$ 337	$ 1,415	$ 1,112

Income Taxes (Details 1)

Income Taxes (Details 1) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
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			$ 1,370	$ 1,032
State income taxes net of federal taxes			207	177
Tax exempt interest			(118)	(47)
Other			(44)	(50)
Total	$ 572	$ 337	$ 1,415	$ 1,112
Tax expense at statutory rate in percent			34.00%	34.00%
State income taxes net of exception in percent			5.10%	5.80%
Tax exempt interest in percent			(2.90%)	(1.60%)
Other in percent			(1.10%)	(1.50%)
Total, in percent			35.10%	36.70%

Income Taxes (Details 2)

Income Taxes (Details 2) - USD ($) $ in Thousands	Jun. 30, 2016	Sep. 30, 2015
Deferred tax assets:
Allowance for loan losses	$ 2,443	$ 2,544
Deferred loan costs/fees	93	145
Director/officer compensation plans	535	536
Net unrealized loss on securities available for sale	0	166
Economic performance accruals	189	388
Other	109	132
Deferred tax assets	3,369	3,911
Deferred tax liabilities:
Office properties and equipment	(286)	(114)
Net unrealized gain on securities available for sale	(524)	0
Other	(117)	(110)
Deferred tax liabilities	(927)	(224)
Net deferred tax assets	$ 2,442	$ 3,687

Income Taxes (Details 3)

Income Taxes (Details 3) - USD ($)	9 Months Ended
	Jun. 30, 2016	Sep. 30, 2015
Income Taxes (Textual) [Abstract]
Valuation allowance	$ 0	$ 0
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) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015	Sep. 30, 2015	Feb. 28, 2005
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options granted (in shares)			55,000		50,000
Expiry period of unexercised nonqualified incentive stock options			15 years
Expiry period of unexercised incentive stock options			10 years
2004 Stock Option and Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Grant of awards company's common stock (in shares)						284,778
Options granted (in shares)			284,778
2008 Equity Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options granted (in shares)			150,000
Number of shares reserved and available for issuance under the 2008 Equity Incentive Plan (in shares)	597,605		597,605
Prospective issuance of shares of the Company's common stock under the 2008 Equity Incentive Plan (in shares)			426,860
Aggregate stock which may be granted for restricted stock and units under the 2008 Equity Incentive Plan (in shares)			170,745
Restricted shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period of shares, in years			5 years
Restricted shares | 2004 Recognition and Retention Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Grant of awards company's common stock (in shares)						113,910
Shares granted (in shares)			113,910
Restricted shares | 2008 Equity Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares granted (in shares)			41,591
Restricted shares | 2004 Stock Option and Incentive Plan and 2008 Equity Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation expense related to awards	$ (20)	$ 26	$ 33	$ 70
Employee Stock Option
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period of shares, in years			5 years
Employee Stock Option | 2004 Stock Option and Incentive Plan and 2008 Equity Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation expense related to awards	$ (7)	$ 16	$ 25	$ 44

Stock-Based Compensation (Restr

Stock-Based Compensation (Restricted Stock Award) (Details) - $ / shares	9 Months Ended	12 Months Ended
	Jun. 30, 2016	Sep. 30, 2015
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]
Restricted shares, Unvested and outstanding at beginning of period year (in shares)	46,857	41,014
Granted (in shares)	9,091	17,500
Vested (in shares)	(12,627)	(11,657)
Forfeited (in shares)	(22,162)	0
Restricted shares, Unvested and outstanding at end of period year (in shares)	21,159	46,857
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value [Abstract]
Restricted shares at beginning of period, weighted average, grant price (in usd per share)	$ 7.59	$ 6.51
Restricted shares granted, weighted average (in usd per share)	11	9.20
Restricted shares vested, weighted average (in usd per share)	7.23	6.18
Restricted shares forfeited, weighted average (in usd per share)	7.54	0
Restricted shares at end of period, weighted average, grant price (in usd per share)	$ 9.33	$ 7.59

Stock-Based Compensation (Commo

Stock-Based Compensation (Common Stock Options Awards) (Details) - USD ($) $ / shares in Units, $ in Thousands	9 Months Ended	12 Months Ended
	Jun. 30, 2016	Sep. 30, 2015
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding [Roll Forward]
Outstanding at beginning of period (in shares)	171,737	179,192
Granted (in shares)	55,000	50,000
Exercised (in shares)	(25,915)	(51,955)
Forfeited or expired (in shares)	(42,516)	(5,500)
Outstanding at end of period (in shares)	158,306	171,737
Exercisable at end of period (in shares)	65,120	63,764
Fully vested and expected to vest (in shares)	158,306	171,737
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price [Abstract]
Weighted Average Exercise Price, Outstanding at beginning of period (usd per share)	$ 7.46	$ 6.52
Weighted Average Exercise Price, Granted (usd per share)	10	9.20
Weighted Average Exercise Price, Outstanding at end of period (usd per share)	8.57	7.46
Weighted Average Exercise Price, Exercisable at end of year (usd per share)	7.46	6.79
Weighted Average Exercise Price, Fully vested and expected to vest (usd per share)	$ 8.57	$ 7.46
Weighted Average Remaining Contractual Term, Outstanding at end of period	6 years 11 months 9 days	7 years 6 months 29 days
Weighted Average Remaining Contractual Term, Exercisable at end of period	3 years 9 months 18 days	5 years 3 months 29 days
Weighted Average Remaining Contractual Term, Fully vested and expected to vest	6 years 11 months 9 days	7 years 6 months 29 days
Aggregate intrinsic value, exercisable at end of period	$ 189
Aggregate intrinsic value, fully vested and expected to vest at end of period	$ 297
Aggregate intrinsic value, outstanding at end of period

Stock-Based Compensation (2004

Stock-Based Compensation (2004 Stock Option and Incentive Plan and 2008 Equity Incentive Plan Information) (Details) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Jun. 30, 2016	Sep. 30, 2015
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Intrinsic value of options exercised	$ 86	$ 180
Cash received from options exercised	153	299
Tax benefit realized from options exercised	$ 0	$ 9

Stock-Based Compensation (Assum

Stock-Based Compensation (Assumptions for Stock Option Expense) (Details)	9 Months Ended	12 Months Ended
	Jun. 30, 2016	Sep. 30, 2015
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Dividend yield	1.02%	0.88%
Risk-free interest rate	1.70%	2.10%
Weighted average expected life (years)	10 years	10 years
Expected volatility	5.00%	2.00%

Other Comprehensive Income (L71

Other Comprehensive Income (Loss) (Details) - USD ($) $ in Thousands	9 Months Ended
	Jun. 30, 2016	Jun. 30, 2015
Unrealized gains (losses) on securities:
Net unrealized losses arising during the period, before tax amount	$ 1,677	$ 45
Net unrealized losses arising during period, tax expense	(671)	(18)
Net unrealized losses arising during period, net of tax amount	1,006	27
Less: reclassification adjustment for gains included in net income, before tax amount	47	60
Less: reclassification adjustment for gains included in net income, tax expense	(19)	(24)
Less: reclassification adjustment for gains included in net income, net of tax amount	28	36
Amortization of unrecognized prior service costs and net gains, before tax amount	(58)	1
Amortization of unrecognized prior service costs and net gains, tax expense	23	0
Amortization of unrecognized prior service costs and net gains, net of tax amount	(35)	1
Other comprehensive income Before- Tax Amount	1,666	106
Other comprehensive income Tax Expense	(667)	(42)
Total other comprehensive income, net of tax	$ 999	$ 64

Other Comprehensive Income (L72

Other Comprehensive Income (Loss) (Details 1) - USD ($) $ in Thousands	9 Months Ended
	Jun. 30, 2016	Jun. 30, 2015
Changes in the accumulated balances for each component of other comprehensive income
Beginning Balance	$ (214)
Current period other comprehensive income (loss), net of tax	999	$ 64
Ending Balance	785
Unrealized Gains (Losses) on Securities
Changes in the accumulated balances for each component of other comprehensive income
Beginning Balance	(249)
Current period other comprehensive income (loss), net of tax	1,666
Ending Balance	1,417
Defined Benefit Plans
Changes in the accumulated balances for each component of other comprehensive income
Beginning Balance	35
Current period other comprehensive income (loss), net of tax	(667)
Ending Balance	$ (632)

Termination of Certain Retire73

Termination of Certain Retirement Plans (Narrative) (Details) $ in Thousands	9 Months Ended
	Jun. 30, 2016USD ($)payment
Compensation and Retirement Disclosure [Abstract]
Number of payments to be made to settle defined benefit obligations | payment	2
Portion of each payment	50.00%
Defined benefit plan, actuarial gain (loss)	$ 41
Pension obligation	$ 1,065

Termination of Certain Retire74

Termination of Certain Retirement Plans (Schedule of Components of SERP and Directors' Retirement Plans) (Details) $ in Thousands	9 Months Ended
	Jun. 30, 2016USD ($)
Defined Benefit Plan, Change in Benefit Obligation [Roll Forward]
Ending accrued benefit cost	$ 1,065
SERP and DRP
Defined Benefit Plan, Change in Benefit Obligation [Roll Forward]
Beginning accrued benefit cost	1,120
Service cost	0
Interest cost	44
Amortization of prior service costs	1
Net plan termination Credit	(41)
Net periodic benefit cost	4
Benefits paid	(59)
Ending accrued benefit cost	$ 1,065

Termination of Certain Retire75

Termination of Certain Retirement Plans (Amounts Recognized in Balance Sheet) (Details) - USD ($) $ in Thousands	9 Months Ended
	Jun. 30, 2016	Sep. 30, 2015
Defined Benefit Plan Disclosure [Line Items]
Pension obligation	$ 1,065
SERP and DRP
Defined Benefit Plan Disclosure [Line Items]
Pension obligation	1,065	$ 1,120
Prior service cost	0
Net loss (gain)	0
Total accumulated other comprehensive income, before tax	$ 0