Citizens Community Bancorp (CZWI) 10-Q 14 May 18 2018 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	6 Months Ended
	Mar. 31, 2018	May 14, 2018
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	Mar. 31, 2018
Amendment Flag	false
Document Fiscal Year Focus	2,018
Document Fiscal Period Focus	Q2
Current Fiscal Year End Date	--09-30
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding		5,916,188

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Mar. 31, 2018	Sep. 30, 2017
Assets
Cash and cash equivalents	$ 31,468	$ 41,677
Other interest-bearing deposits	8,399	8,148
Securities available for sale AFS	118,314	95,883
Securities held to maturity HTM	5,013	5,453
Non-marketable equity securities, at cost	7,707	7,292
Loans receivable	721,128	732,995
Allowance for loan losses	(5,887)	(5,942)
Loans receivable, net	715,241	727,053
Loans held for sale	1,520	2,334
Mortgage servicing rights	1,849	1,886
Office properties and equipment, net	9,151	9,645
Accrued interest receivable	3,251	3,291
Intangible assets	5,126	5,449
Goodwill	10,444	10,444
Foreclosed and repossessed assets, net	7,080	6,017
Bank owned life insurance	11,502	11,343
Other assets	4,318	4,749
TOTAL ASSETS	940,383	940,664
Liabilities:
Deposits	748,615	742,504
Federal Home Loan Bank advances	85,000	90,000
Other borrowings	29,479	30,319
Other liabilities	3,780	4,358
Total liabilities	866,874	867,181
Stockholders’ equity:
Common stock— $0.01 par value, authorized 30,000,000, 5,902,481 and 5,888,816 shares issued and outstanding, respectively	59	59
Additional paid-in capital	63,575	63,383
Retained earnings	12,401	10,764
Unearned deferred compensation	(515)	(456)
Accumulated other comprehensive loss	(2,011)	(267)
Total stockholders’ equity	73,509	73,483
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY	$ 940,383	$ 940,664

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Mar. 31, 2018	Sep. 30, 2017
Statement of Financial Position [Abstract]
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)	5,902,481	5,888,816
Common stock, outstanding (in shares)	5,902,481	5,888,816

Consolidated Statements of Oper

Consolidated Statements of Operations (unaudited) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Mar. 31, 2018	Mar. 31, 2017	Mar. 31, 2018	Mar. 31, 2017
Interest and dividend income:
Interest and fees on loans	$ 8,539	$ 6,072	$ 17,260	$ 12,602
Interest on investments	813	467	1,504	885
Total interest and dividend income	9,352	6,539	18,764	13,487
Interest expense:
Interest on deposits	1,250	1,050	2,452	2,169
Interest on FHLB borrowed funds	314	163	575	336
Interest on other borrowed funds	432	102	854	201
Total interest expense	1,996	1,315	3,881	2,706
Net interest income before provision for loan losses	7,356	5,224	14,883	10,781
Provision for loan losses	100	0	200	0
Net interest income after provision for loan losses	7,256	5,224	14,683	10,781
Non-interest income:
Service charges on deposit accounts	430	342	890	740
Interchange income	302	183	608	372
Loan servicing income	346	88	674	143
Gain on sale of mortgage loans	189	88	483	284
Loan fees and service charges	87	40	241	322
Insurance commission income	187	0	353	0
Settlement proceeds	0	283	0	283
(Losses) gains on available for sale securities	(21)	0	(21)	29
Other	155	102	386	196
Total non-interest income	1,675	1,126	3,614	2,369
Non-interest expense:
Compensation and benefits	3,806	2,630	7,361	5,234
Occupancy	761	563	1,466	1,631
Office	426	312	864	593
Data processing	733	454	1,437	926
Amortization of intangible assets	161	38	323	81
Amortization of mortgage servicing rights	76	0	166	0
Advertising, marketing and public relations	146	105	295	168
FDIC premium assessment	115	69	257	152
Professional services	323	435	1,011	836
Other	556	351	1,066	729
Total non-interest expense	7,103	4,957	14,246	10,350
Income before provision for income taxes	1,828	1,393	4,051	2,800
Provision for income taxes	487	459	1,370	926
Net income attributable to common stockholders	$ 1,341	$ 934	$ 2,681	$ 1,874
Per share information:
Basic earnings (in usd per share)	$ 0.23	$ 0.18	$ 0.46	$ 0.36
Diluted earnings (in usd per share)	0.23	0.17	0.45	0.35
Cash dividends paid (in usd per share)	$ 0.20	$ 0.16	$ 0.20	$ 0.16

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income (unaudited) - USD ($) $ in Thousands	6 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Statement of Comprehensive Income [Abstract]
Net income attributable to common stockholders	$ 2,681	$ 1,874
Securities available for sale
Net unrealized losses arising during period	(1,591)	(1,284)
Reclassification adjustment for (losses) gains included in net income	(16)	17
Other comprehensive loss	(1,607)	(1,267)
Comprehensive income	$ 1,074	$ 607

Consolidated Statement of Chang

Consolidated Statement of Changes in Stockholders' Equity (unaudited) - 6 months ended Mar. 31, 2018 - 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, 2017			5,888,816
Beginning balance at Sep. 30, 2017		$ 73,483	$ 59	$ 63,383	$ 10,764	$ (456)	$ (267)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net Income		2,681			2,681
Reclassification of certain deferred tax effects	[1]				137		(137)
Other comprehensive loss, net of tax		(1,607)					(1,607)
Forfeiture of unvested shares (in shares)			(11,847)
Forfeiture of unvested shares				(124)		124
Common stock awarded under the equity incentive plan (in shares)			19,523
Restricted Common stock awarded under the equity incentive plan				266		(266)
Common stock repurchased (in shares)			(53)
Common stock repurchased		$ (1)		(1)
Common stock options exercised (in shares)		6,042	6,042
Common stock options exercised		$ 50		50
Stock option expense		1		1
Amortization of restricted stock		83				83
Cash dividends		(1,181)			(1,181)
Ending balance (in shares) at Mar. 31, 2018			5,902,481
Ending balance at Mar. 31, 2018		$ 73,509	$ 59	$ 63,575	$ 12,401	$ (515)	$ (2,011)
[1]	Amounts reclassified to retained earnings due to early adoption of ASU 2018-02. For further information, refer to Note 1.

Consolidated Statement of Chan7

Consolidated Statement of Changes in Stockholders' Equity (unaudited) (Parenthetical)	6 Months Ended
	Mar. 31, 2018$ / shares
Statement of Stockholders' Equity [Abstract]
Cash dividends declared (in usd per share)	$ 0.20

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (unaudited) - USD ($) $ in Thousands	6 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Cash flows from operating activities:
Net income attributable to common stockholders	$ 2,681	$ 1,874
Adjustments to reconcile net income to net cash provided by operating activities:
Net amortization of premium/discount on securities	458	483
Depreciation	491	466
Provision for loan losses	200	0
Net realized loss (gain) on sale of securities	21	(29)
Amortization of intangible assets	323	81
Amortization of restricted stock	83	31
Net stock based compensation expense	1	15
Loss on sale of office properties	0	2
Provision for deferred income taxes	137	450
Net loss (gain) from disposals of foreclosed properties	14	(5)
Provision for valuation allowance on foreclosed properties	0	0
Gain on sale of loans held for sale, net	(483)	(284)
Proceeds from sale of loans held for sale	18,730	11,259
Origination of loans held for sale	(17,433)	(10,928)
Decrease (increase) in accrued interest receivable and other assets	1,201	(452)
Decrease in other liabilities	(578)	(1,700)
Total adjustments	3,165	(611)
Net cash provided by operating activities	5,846	1,263
Cash flows from investing activities:
Purchase of investment securities	(29,019)	(15,739)
Purchase of bank owned life insurance	0	(3,500)
Net increase in interest-bearing deposits	(251)	0
Proceeds from sale of securities available for sale	0	10,644
Principal payments on investment securities	4,220	3,968
Proceeds from sale of non-marketable equity securities	501	953
Purchase of non-marketable equity securities	(916)	(331)
Proceeds from sale of foreclosed properties	915	429
Net decrease in loans	10,796	38,773
Net capital expenditures	(1,440)	(298)
Net cash received from sale of office properties	0	7
Net cash (used in) provided by investing activities	(15,194)	34,906
Cash flows from financing activities:
Net (decrease) increase in Federal Home Loan Bank advances	(5,000)	1,200
Decrease in other borrowings	(840)	0
Net increase (decrease) in deposits	6,111	(26,748)
Surrender of restricted shares of common stock	0	(17)
Exercise of common stock options	50	59
Repurchase shares of common stock	(1)	(16)
Cash dividends paid	(1,181)	(843)
Net cash used in financing activities	(861)	(26,365)
Net (decrease) increase in cash and cash equivalents	(10,209)	9,804
Cash and cash equivalents at beginning of period	41,677	10,046
Cash and cash equivalents at end of period	31,468	19,850
Cash paid during the period for:
Interest on deposits	2,499	2,132
Interest on borrowings	1,299	438
Income taxes	618	471
Supplemental noncash disclosure:
Transfers from loans receivable to foreclosed and repossessed assets	$ 548	$ 340

NATURE OF BUSINESS AND SUMMARY

NATURE OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	6 Months Ended
	Mar. 31, 2018
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. The Company is a bank holding company, supervised by the Federal Reserve Bank of Minneapolis (the "FRB"), and operates under the title of Citizens Community Bancorp, Inc. The Bank is a national banking association (a "National Bank") and operates under the title of Citizens Community Federal National Association ("Citizens Community Federal N.A."). The U.S. Office of the Comptroller of the Currency (the "OCC"), is the primary federal regulator for the Bank. The consolidated income of the Company is principally derived from the income of the Bank, the Company’s wholly owned subsidiary, serving customers in Wisconsin, Minnesota and Michigan through 21 branch locations. Its primary markets include the Chippewa Valley Region in Wisconsin, the Twin Cities and Mankato Minnesota, and various rural communities around these areas. The Bank offers traditional community banking services to businesses, agricultural operators and consumers, including one to four family residential mortgages. 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 March 31, 2018 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. On August 18, 2017, the Company completed its merger with Wells Financial Corporation ("WFC"), pursuant to the merger agreement, dated March 17, 2017. At that time, the separate corporate existence of WFC ceased, and the Company survived the merger. In connection with the merger, the Company caused Wells Federal Bank to merge with and into the Bank, with the Bank surviving the merger. The merger expands the Bank's market share in Mankato and southern Minnesota, and added seven branch locations along with expanded services through Wells Insurance Agency, Inc. 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, mortgage servicing rights, foreclosed and repossessed assets, valuation of acquired intangible assets, useful lives for depreciation and amortization, indefinite-lived intangible assets, stock-based compensation 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: those items described under the caption, "Risk Factors" in Item 1A of the annual report on Form 10-K for the year ended September 30, 2017, filed with the SEC on December 13, 2017, 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; the Company's intent and ability to sell the debt security prior to recovery, that it is more likely than not that the Company will not sell the security prior to recovery, 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 in other comprehensive income or loss as separate components of stockholders' 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. Non-credit components of the unrealized losses on available for sale securities will continue to be recognized in other comprehensive income (loss), net of tax. 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 assured. Interest income on commercial, mortgage and consumer loans is discontinued according to the following schedules: • Commercial/agricultural real estate loans past due 90 days or more; • Commercial/agricultural non-real estate loans past due 90 days or more; • Closed end consumer non-real estate loans past due 120 days or more; and • Residential real estate loans and open ended consumer non-real estate 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. Residential 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 180 days or more for open ended loans or loans secured by real estate collateral, or the loan becomes 120 days past due or more for loans secured by non-real estate collateral. The Company defines Acquired Loans as all loans acquired in a business combination accounted for under Financial Accounting Standards Board ("FASB") Accounting Standards Codification ("ASC") Topic 805, " Business Combinations ". These loans include, but are not limited to loans accounted for under FASB ASC 310-30, " Loans and Debt Securities Acquired with Deteriorated Credit Quality" as discussed below. All other loans are defined as Originated Loans. Allowance for Loan Losses – The allowance for loan losses (“ALL”) is a valuation allowance for probable and inherent credit losses in our loan portfolio. Loan losses are charged against the ALL when management believes that the collectability of a loan balance is unlikely. Subsequent recoveries, if any, are credited to the ALL. Management estimates the required ALL balance taking into account the following factors: past loan loss experience; the nature, volume and composition of our loan portfolio; known and inherent risks in our loan portfolio; information about specific borrowers’ ability to repay; estimated collateral values; current economic conditions; and other relevant factors determined by management. The ALL consists of specific and general components. The specific component relates to loans that are individually classified as impaired. The general component covers non-impaired loans and is based on historical loss experience adjusted for certain qualitative factors. The entire ALL balance is available for any loan that, in our management’s judgment, should be charged off. A loan is impaired when full payment under the loan terms is not expected. Impaired loans consist of all TDRs, as well as individual substandard loans not considered a TDR when full payment under the loan terms is not expected. All TDRs are individually evaluated for impairment. See Note 3, “Loans, Allowance for Loan Losses and Impaired Loans” for more information on what we consider to be a TDR. If a TDR or substandard loan is deemed to be impaired, a specific ALL allocation may be established so that the loan is reported, net, at the lower of (a) outstanding principal balance, (b) the present value of estimated future cash flows using the loan’s existing rate; or (c) at the fair value of any collateral, less estimated disposal costs, if repayment is expected solely from the underlying collateral of the loan. For TDRs less than 90 days past due, and certain substandard loans that are less than 90 days delinquent, the likelihood of the loan migrating to over 90 days past due is also taken into account when determining the specific ALL allocation for these particular loans. Large groups of smaller balance homogeneous loans, such as 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. Mortgage Servicing Rights- Mortgage servicing rights ("MSR") assets initially arose as a result of the WFC merger. WFC had retained the right to service certain loans sold in the secondary market. The Company continues to sell loans to investors in the secondary market and generally retains the rights to service mortgage loans sold to others. MSR assets are initially measured at fair value; assessed at least annually for impairment; carried at the lower of the initial capitalized amount, net of accumulated amortization, or estimated fair value. MSR assets are amortized in proportion to and over the period of estimated net servicing income, with the amortization recorded in non-interest expense in the consolidated statement of operations. The valuation of MSRs and related amortization thereon are based on numerous factors, assumptions and judgments, such as those for: changes in the mix of loans, interest rates, prepayment speeds, and default rates. Changes in these factors, assumptions and judgments may have a material effect on the valuation and amortization of MSRs. Although management believes that the assumptions used to evaluate the MSRs for impairment are reasonable, future adjustment may be necessary if future economic conditions differ substantially from the economic assumptions used to determine the value of MSRs. Acquired Loans - Loans acquired in connection with acquisitions are recorded at their acquisition-date fair value with no carryover of related allowance for credit losses. Any allowance for loan loss on these pools reflect only losses incurred after the acquisition (meaning the present value of all cash flows expected at acquisition that ultimately are not to be received). Determining the fair value of the acquired loans involves estimating the principal and interest cash flows expected to be collected on the loans and discounting those cash flows at a market rate of interest. Management considers a number of factors in evaluating the acquisition-date fair value including the remaining life of the acquired loans, delinquency status, estimated prepayments, payment options and other loan features, internal risk grade, estimated value of the underlying collateral and interest rate environment. Acquired loans that met the criteria for nonaccrual of interest prior to the acquisition may be considered performing upon acquisition, regardless of whether the customer is contractually delinquent, if we can reasonably estimate the timing and amount of the expected cash flows on such loans and if we expect to fully collect the new carrying value of the loans. As such, we may no longer consider the loan to be nonaccrual or nonperforming and may accrue interest on these loans, including the impact of any accretable yield. Loans acquired with deteriorated credit quality are accounted for in accordance with Accounting Standards Codification (“ASC”) 310-30, Loans and Debt Securities Acquired with Deteriorated Credit Quality (ASC 310-30) if, at acquisition, the loans have evidence of credit quality deterioration since origination and it is probable that all contractually required payments will not be collected. At acquisition, the Company considers several factors as indicators that an acquired loan has evidence of deterioration in credit quality. These factors include loans 90 days or more past due, loans with an internal risk grade of substandard or below, loans classified as non-accrual by the acquired institution, and loans that have been previously modified in a troubled debt restructuring. Under the ASC 310-30 model, the excess of cash flows expected to be collected at acquisition over recorded fair value is referred to as the accretable yield and is the interest component of expected cash flow. The accretable yield is recognized into income over the remaining life of the loan if the timing and/or amount of cash flows expected to be collected can be reasonably estimated (the accretion method). If the timing or amount of cash flows expected to be collected cannot be reasonably estimated, the cost recovery method of income recognition is used. The difference between the loan’s total scheduled principal and interest payments over all cash flows expected to be collected at acquisition, considering the impact of prepayments, is referred to as the non-accretable difference. The non-accretable difference represents contractually required principal and interest payments which the Company does not expect to collect. Over the life of the loan, management continues to estimate cash flows expected to be collected. Decreases in expected cash flows are recognized as impairments through a charge to the provision for loan losses resulting in an increase in the allowance for loan losses. Subsequent improvements in cash flows result in first, reversal of existing valuation allowances recognized subsequent to acquisition, if any, and next, an increase in the amount of accretable yield to be subsequently recognized in interest income on a prospective basis over the loan’s remaining life. Acquired loans that were not individually determined to be purchased with deteriorated credit quality are accounted for in accordance with ASC 310-20, Nonrefundable Fees and Other Costs (ASC 310-20), whereby the premium or discount derived from the fair market value adjustment, on a loan-by-loan or pooled basis, is recognized into interest income on a level yield basis over the remaining expected life of the loan or pool. Loans Acquired through Business Combination with Deteriorated Credit Quality - 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 and other intangible assets- The Company accounts for goodwill and other intangible assets in accordance with ASC Topic 350, "Intangibles - Goodwill and Other." The Company records the excess of the cost of acquired entities over the fair value of identifiable tangible and intangible assets acquired, less liabilities assumed, as goodwill. The Company amortizes acquired intangible assets with definite useful economic lives over their useful economic lives utilizing the straight-line method. On a periodic basis, management assesses whether events or changes in circumstances indicate that the carrying amounts of the intangible assets may be impaired. The Company does not amortize goodwill and any acquired intangible asset with an indefinite useful economic life, but reviews them for impairment at a reporting unit level on an annual basis, or when events or changes in circumstances indicate that the carrying amounts may be impaired. A reporting unit is defined as any distinct, separately identifiable component of the Company’s one operating segment for which complete, discrete financial information is available and reviewed regularly by the segment’s management. The Company has one reporting unit as of September 30, 2017 which is related to its banking activities. The Company has performed the required goodwill impairment test and has determined that goodwill was not impaired as of September 30, 2017. 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. The Tax Cuts and Jobs Act of 2017 ("the Tax Act"), enacted on December 22, 2017, reduces corporate Federal income tax rates for the Company from 34% to 24.5% for 2018, and 21% for 2019. GAAP requires the impact of the provisions of the Tax Act be accounted for in the period of enactment. At December 31, 2017, we had not completed our accounting for the tax effects of enactment of the Tax Act; however, in certain cases, as described below, we made a reasonable estimate and continue to account for those items based on our existing accounting under ASC 740, Income Taxes, and the provisions of the tax laws that were in effect immediately prior to enactment. The Company revalued its net deferred tax assets to account for the future impact of lower corporate taxes. For the items for which we were able to determine a reasonable estimate, we recorded an increased provisional amount of income tax expense of $275 in December 2017, related to the revaluation of the deferred tax assets to both the revaluation of timing differences and the unrealized loss on securities. In the second quarter of fiscal 2018, we reviewed our analysis from first quarter and determined there were no material changes warranting any further adjustment. Provisional amounts. Deferred tax assets and liabilities: We remeasured certain deferred tax assets and liabilities based on the rates at which they are expected to reverse in the future, which is generally 21%. However, we are still analyzing certain aspects of the Tax Act and refining our calculations, which could potentially affect the measurement of these balances or potentially give rise to new deferred tax amounts. The provisional amounts recorded in December 2017 related to the re-measurement of our deferred tax balance was $275 . 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. Revenue Recognition - The Company recognizes revenue in the consolidated statements of operations as it is earned and when collectability is reasonably assured. The primary source of revenue is interest income from interest earning assets, which is recognized on the accrual basis of accounting using the effective interest method. The recognition of revenues from interest earning assets is based upon formulas from underlying loan agreements, securities contracts or other similar contracts. Non-interest income is recognized on the accrual basis of accounting as services are provided or as transactions occur. Non-interest income includes fees from brokerage and advisory service, deposit accounts, merchant services, ATM and debit card fees, mortgage banking activities, and other miscellaneous services and transactions. Commission revenue is recognized as of the effective date of the insurance policy or the date the customer is billed, whichever is later. The Company also receives contingent commissions from insurance companies which are based on the overall profitability of their relationship based primarily on the loss experience of the insurance placed by the Company. Contingent commissions from insurance companies are recognized when determinable. Commission revenue is included in non-interest insurance commission income in the consolidated statement of operations. 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 February 2018, the FASB issued Accounting Standards Update ("ASU") 2018-02, "Income Statement--Reporting Comprehensive Income (Topic 220): Reclassification of Certain Income Tax Effects from Accumulated Other Comprehensive Income." ASU 2018-02 allows a reclassification from accumulated other comprehensive income ("AOCI") to retained earnings for certain stranded tax effects resulting from the Tax Cuts and Jobs Act. For public entities, ASU 2018-02 is effective for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. Early adoption is permitted. The Company adoption of ASU 2018-02 in the current period resulted in a reclassification of $137 from AOCI to retained earnings and had no material effect on the Company's consolidated results of operations, financial position or cash flows. In May 2017, the FASB issued Accounting Standards Update ("ASU") 2017-09, "Compensation--Stock Compensation (Topic 718): Scope of Modification Accounting." ASU 2017-09 provides specific guidance as to which changes to terms and conditions of share-based payment awards require an entity to apply modification accounting in Topic 718. For public entities, ASU 2017-09 is effective for fiscal years beginning after December 15, 2017, including interim periods within those fiscal years. Early adoption is permitted. The Company expects the adoption of ASU 2017-09 will have no material effect on the Company's consolidated results of operations, financial position or cash flows. In March 2017, the FASB issued ASU 2017-08, "Receivables--Nonrefundable fees and Other Costs (Subtopic 310-20): Premium Amortization on Purchased Callable Debt Securities." ASU 2017-08 amends the amortization period for certain purchased callable debt securities held at a premium. For public entities, ASU 2017-08 is effective for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. The Company expects the adoption of ASU 2017-08 will have no material effect on the Company's consolidated results of operations, financial position or cash flows. In February 2017, the FASB issued ASU 2017-05, "Other Income--Gains and Losses from the Derecognition of Non-financial Assets (Subtopic 610-20): Clarifying the Scope of Asset Derecognition Guidance and Accounting for Partial Sales of Non-financial Assets." ASU 2017-05 clarifies previously issued ASU 2014-09, primarily with respect to (a) derecognition of an in substance non-financial asset, and (b) partial sales of non-financial assets. For public entities, ASU 2017-05 is effective at the same time of adoption of ASU 2014-09, "Revenue from Contracts with Customers (Topic 606)," which is for annual reporting periods beginning after December 15, 2017 and related interim periods. Early adoption is not permitted. The Company expects the adoption of ASU 2017-05 will have no material effect on the Company's consolidated results of operations, financial position or cash flows. In January, 2017, the FASB issued ASU 2017-04, "Intangibles--Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment." ASU 2017-04 intends to simplify how an entity is required to test goodwill impairment. For public entities, ASU 2017-04 is effective for fiscal years beginning after December 15, 2019, and any related interim annual goodwill impairment tests thereon. The Company expects the adoption of ASU 2017-04 will have no material effect on the Company's consolidated results of operations, financial position or cash flows. In January, 2017, the FASB issued ASU 2017-01, "Business Combinations (Topic 805): Clarifying the Definition of a Business." ASU 2017-01 narrows the definition of a "business" with respect to accounting for business combinations. For public entities, ASU 2017-01 is effective for fiscal years beginning after December 15, 2017, including interim periods within those fiscal years. The Company expects the adoption of ASU 2017-01 will have no material effect on the Company's consolidated results of operations, financial position or cash flows. In June, 2016 the FASB issued 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 inf

INVESTMENT SECURITIES

INVESTMENT SECURITIES	6 Months Ended
	Mar. 31, 2018
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 March 31, 2018 and September 30, 2017 , respectively, were as follows: Available for sale securities Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Estimated Fair Value March 31, 2018 U.S. government agency obligations $ 37,928 $ 8 $ 1,020 $ 36,916 Obligations of states and political subdivisions 35,563 15 609 34,969 Mortgage-backed securities 42,095 30 1,056 41,069 Agency securities 125 110 2 233 Corporate debt securities 5,377 — 250 5,127 Total available for sale securities $ 121,088 $ 163 $ 2,937 $ 118,314 September 30, 2017 U.S. government agency obligations $ 18,454 $ 35 $ 448 $ 18,041 Obligations of states and political subdivisions 35,656 271 132 35,795 Mortgage-backed securities 36,661 124 311 36,474 Agency Securities 147 83 — 230 Corporate debt securities 5,410 — 67 5,343 Total available for sale securities $ 96,328 $ 513 $ 958 $ 95,883 Held to maturity securities Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Estimated Fair Value March 31, 2018 Obligations of states and political subdivisions $ 1,309 $ — $ 3 $ 1,306 Mortgage-backed securities 3,704 47 16 3,735 Total held to maturity securities $ 5,013 $ 47 $ 19 $ 5,041 September 30, 2017 Obligations of states and political subdivisions $ 1,311 $ 17 $ — $ 1,328 Mortgage-backed securities 4,142 136 1 4,277 Total held to maturity securities $ 5,453 $ 153 $ 1 $ 5,605 As of March 31, 2018 , the Bank has pledged U.S. Government Agency securities with a market value of $2,336 as collateral against a borrowing line of credit with the Federal Reserve Bank. However, as of March 31, 2018 , there were no borrowings outstanding on this Federal Reserve Bank line of credit. As of March 31, 2018 , the Bank has pledged U.S. Government Agency securities with a market value of $7,224 , mortgage-backed securities with a market value of $25,802 and an interest bearing investment CD with a carrying value of $250 as collateral against specific municipal deposits. The estimated fair value of securities at March 31, 2018 and September 30, 2017 , 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. March 31, 2018 September 30, 2017 Available for sale securities Amortized Cost Estimated Fair Value Amortized Cost Estimated Fair Value Due in one year or less $ 1,378 $ 1,372 $ 160 $ 160 Due after one year through five years 14,668 14,501 15,008 15,056 Due after five years through ten years 43,956 42,694 30,586 30,330 Due after ten years 18,866 18,444 13,766 13,633 $ 78,868 $ 77,011 $ 59,520 $ 59,179 Mortgage backed securities 42,095 41,069 36,661 36,474 Securities without contractual maturities 125 234 147 230 Total available for sale securities $ 121,088 $ 118,314 $ 96,328 $ 95,883 March 31, 2018 September 30, 2017 Held to maturity securities Amortized Cost Estimated Fair Value Amortized Cost Estimated Fair Value Due after one year through five years $ 1,309 $ 1,306 $ 1,311 $ 1,328 Mortgage backed securities 3,704 3,735 4,142 4,277 Total held to maturity securities $ 5,013 $ 5,041 $ 5,453 $ 5,605 Securities with unrealized losses at March 31, 2018 and September 30, 2017 , aggregated by investment category and length of time that individual securities have been in a continuous unrealized loss position, were as follows: Less than 12 Months 12 Months or More Total Available for sale securities Fair Value Unrealized Loss Fair Value Unrealized Loss Fair Value Unrealized Loss March 31, 2018 U.S. government agency obligations $ 25,787 $ 310 $ 10,471 $ 710 $ 36,258 $ 1,020 Obligations of states and political subdivisions 28,889 443 3,319 166 32,208 609 Mortgage backed securities 29,358 626 9,288 430 38,646 1,056 Agency securities 20 2 — — 20 2 Corporate debt securities 5,127 250 — — 5,127 250 Total $ 89,181 $ 1,631 $ 23,078 $ 1,306 $ 112,259 $ 2,937 September 30, 2017 U.S. government agency obligations $ 8,296 $ 186 $ 6,932 $ 262 $ 15,228 $ 448 Obligations of states and political subdivisions 8,170 62 3,701 70 11,871 132 Mortgage backed securities 14,167 96 9,753 215 23,920 311 Corporate debt securities 5,343 67 — — 5,343 67 Total $ 35,976 $ 411 $ 20,386 $ 547 $ 56,362 $ 958 Less than 12 Months 12 Months or More Total Held to maturity securities Fair Value Unrealized Loss Fair Value Unrealized Loss Fair Value Unrealized Loss March 31, 2018 Obligations of states and political subdivisions $ 1,131 $ 3 $ — $ — $ 1,131 $ 3 Mortgage-backed securities 1,571 16 — — 1,571 16 Total $ 2,702 $ 19 $ — $ — $ 2,702 $ 19 September 30, 2017 Obligations of states and political subdivisions $ — $ — $ — $ — $ — $ — Mortgage-backed securities 406 1 — — 406 1 Total $ 406 $ 1 $ — $ — $ 406 $ 1

LOANS, ALLOWANCE FOR LOAN LOSSE

LOANS, ALLOWANCE FOR LOAN LOSSES AND IMPAIRED LOANS	6 Months Ended
	Mar. 31, 2018
Receivables [Abstract]
LOANS, ALLOWANCE FOR LOAN LOSSES AND IMPAIRED LOANS	LOANS, ALLOWANCE FOR LOAN LOSSES AND IMPAIRED LOANS Portfolio Segments: Residential real estate loans are collateralized by primary and secondary positions on real estate and are underwritten primarily based on borrower's documented income, credit scores, and collateral values. Under consumer home equity loan guidelines, the borrower will be approved for a loan based on a percentage of their home's appraised value less the balance owed on the existing first mortgage. Credit risk is minimized within the residential real estate portfolio as relatively small loan amounts are spread across many individual borrowers. Management evaluates trends in past due loans and current economic factors such as the housing price index on a regular basis. Commercial and agricultural real estate loans are underwritten after evaluating and understanding the borrower's ability to operate profitably and prudently expand its business. Management examines current and projected cash flows to determine the ability of the borrower to repay its obligations as agreed. These loans are viewed primarily as cash flow loans and secondarily as loans secured by real estate. Commercial real estate lending typically involves higher loan principal amounts and the repayment of these loans is generally largely dependent on the successful operation of the property or the business conducted on the property securing the loan. Commercial real estate loans may be more adversely affected by conditions in the real estate markets or in the general economy. The level of owner-occupied property versus non-owner-occupied property are tracked and monitored on a regular basis. Agricultural real estate loans are primarily comprised of loans for the purchase of farmland. Loan-to-value ratios on loans secured by farmland generally do not exceed 75% . Consumer non-real estate loans are comprised of originated indirect paper loans secured primarily by boats and recreational vehicles, purchased indirect paper loans secured primarily by household goods and other consumer loans secured primarily by automobiles and other personal assets. Consumer loans underwriting terms often depend on the collateral type, debt to income ratio and the borrower's creditworthiness as evidenced by their credit score. Collateral value alone may not provide an adequate source of repayment of the outstanding loan balance in the event of a consumer non-real estate default. This shortage is a result of the greater likelihood of damage, loss and depreciation for consumer based collateral. Commercial non-real estate loans are primarily made based on the identified cash flows of the borrower and secondarily on the underlying collateral provided by the borrower. These cash flows, however, may not be as expected and the value of collateral securing the loans may fluctuate. Most commercial loans are secured by the assets being financed or other business assets such as accounts receivable or inventory and may incorporate a personal guarantee. Agricultural non-real estate loans are generally comprised of term loans to fund the purchase of equipment, livestock and seasonal operating lines. Operating lines are typically written for one year and secured by the crop and other farm assets as considered necessary. Agricultural loans carry significant credit risks as they may involve larger balances concentrated with single borrowers or groups of related borrowers. In addition, repayment of such loans depends on the successful operation or management of the farm property securing the loan or for which an operating loan is utilized. Farming operations may be affected by adverse weather conditions such as drought, hail or floods that can severely limit crop yields. 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 March 31, 2018 : 1 to 5 6 7 8 9 TOTAL Originated Loans: Residential real estate: One to four family $ 120,547 $ — $ 2,356 $ — $ — $ 122,903 Purchased HELOC loans 16,187 — — — — 16,187 Commercial/Agricultural real estate: Commercial real estate 130,594 48 153 — — 130,795 Agricultural real estate 12,144 461 78 — — 12,683 Multi-family real estate 36,575 — 138 — — 36,713 Construction and land development 8,990 — — — — 8,990 Consumer non-real estate: Originated indirect paper 73,447 7 145 — — 73,599 Purchased indirect paper 22,665 — — — — 22,665 Other Consumer 14,380 — 86 — — 14,466 Commercial/Agricultural non-real estate: Commercial non-real estate 41,046 — 95 — — 41,141 Agricultural non-real estate 11,540 597 927 — — 13,064 Total originated loans $ 488,115 $ 1,113 $ 3,978 $ — $ — $ 493,206 Acquired Loans: Residential real estate: One to four family $ 84,039 $ 280 $ 1,822 $ — $ — $ 86,141 Commercial/Agricultural real estate: Commercial real estate 52,172 1,667 3,101 — — 56,940 Agricultural real estate 46,098 687 4,675 — — 51,460 Multi-family real estate 1,476 — 200 — — 1,676 Construction and land development 3,655 — 535 — — 4,190 Consumer non-real estate: Other Consumer 3,905 — 31 — — 3,936 Commercial/Agricultural non-real estate: Commercial non-real estate 15,205 380 1,474 — — 17,059 Agricultural non-real estate 10,337 37 91 — — 10,465 Total acquired loans $ 216,887 $ 3,051 $ 11,929 $ — $ — $ 231,867 Total Loans: Residential real estate: One to four family $ 204,586 $ 280 $ 4,178 $ — $ — $ 209,044 Purchased HELOC loans 16,187 — — — — 16,187 Commercial/Agricultural real estate: Commercial real estate 182,766 1,715 3,254 — — 187,735 Agricultural real estate 58,242 1,148 4,753 — — 64,143 Multi-family real estate 38,051 — 338 — — 38,389 Construction and land development 12,645 — 535 — — 13,180 Consumer non-real estate: Originated indirect paper 73,447 7 145 — — 73,599 Purchased indirect paper 22,665 — — — — 22,665 Other Consumer 18,285 — 117 — — 18,402 Commercial/Agricultural non-real estate: Commercial non-real estate 56,251 380 1,569 — — 58,200 Agricultural non-real estate 21,877 634 1,018 — — 23,529 Gross loans $ 705,002 $ 4,164 $ 15,907 $ — $ — $ 725,073 Less: Unearned net deferred fees and costs and loans in process 839 Unamortized discount on acquired loans (4,784 ) Allowance for loan losses (5,887 ) Loans receivable, net $ 715,241 Below is a summary of originated loans by type and risk rating as of September 30, 2017 : 1 to 5 6 7 8 9 TOTAL Originated Loans: Residential real estate: One to four family $ 130,837 $ — $ 1,543 $ — $ — $ 132,380 Purchased HELOC loans 18,071 — — — — 18,071 Commercial/Agricultural real estate: Commercial real estate 96,953 49 153 — — 97,155 Agricultural real estate 10,051 497 80 — — 10,628 Multi-family real estate 24,338 — 148 — — 24,486 Construction and land development 12,399 — — — — 12,399 Consumer non-real estate: Originated indirect paper 85,330 8 394 — — 85,732 Purchased indirect paper 29,555 — — — — 29,555 Other Consumer 14,361 — 135 — — 14,496 Commercial/Agricultural non-real estate: Commercial non-real estate 35,102 — 96 — — 35,198 Agricultural non-real estate 10,798 708 987 — — 12,493 Total originated loans $ 467,795 $ 1,262 $ 3,536 $ — $ — $ 472,593 Acquired Loans: Residential real estate: One to four family $ 94,932 $ 873 $ 1,378 $ — $ — $ 97,183 Commercial/Agricultural real estate: Commercial real estate 57,795 1,814 3,198 — — 62,807 Agricultural real estate 51,516 266 5,592 — — 57,374 Multi-family real estate 1,519 — 223 — — 1,742 Construction and land development 6,739 — 570 — — 7,309 Consumer non-real estate: Other Consumer 6,130 — 42 — — 6,172 Commercial/Agricultural non-real estate: Commercial non-real estate 18,257 372 1,424 — — 20,053 Agricultural non-real estate 11,259 28 93 — — 11,380 Total acquired loans $ 248,147 $ 3,353 $ 12,520 $ — $ — $ 264,020 Total Loans: Residential real estate: One to four family $ 225,769 $ 873 $ 2,921 $ — $ — $ 229,563 Purchased HELOC loans 18,071 — — — — 18,071 Commercial/Agricultural real estate: Commercial real estate 154,748 1,863 3,351 — — 159,962 Agricultural real estate 61,567 763 5,672 — — 68,002 Multi-family real estate 25,857 — 371 — — 26,228 Construction and land development 19,138 — 570 — — 19,708 Consumer non-real estate: Originated indirect paper 85,330 8 394 — — 85,732 Purchased indirect paper 29,555 — — — — 29,555 Other Consumer 20,491 — 177 — — 20,668 Commercial/Agricultural non-real estate: Commercial non-real estate 53,359 372 1,520 — — 55,251 Agricultural non-real estate 22,057 736 1,080 — — 23,873 Gross loans $ 715,942 $ 4,615 $ 16,056 $ — $ — $ 736,613 Less: Unearned net deferred fees and costs and loans in process 1,471 Unamortized discount on acquired loans (5,089 ) Allowance for loan losses (5,942 ) Loans receivable, net $ 727,053 Allowance for Loan Losses - 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: Residential Real Estate Commercial/Agriculture Real Estate Consumer Non-real Estate Commercial/Agricultural Non-real Estate Unallocated Total Six Months Ended March 31, 2018: Allowance for Loan Losses: Beginning balance, October 1, 2017 $ 1,458 $ 2,523 $ 936 $ 897 $ 128 $ 5,942 Charge-offs (39 ) (1 ) (241 ) — — (281 ) Recoveries 14 — 70 1 — 85 Provision — 105 25 — — 130 Allowance allocation adjustment (123 ) 15 39 (59 ) (178 ) (306 ) Total allowance on originated loans 1,310 2,642 829 839 (50 ) 5,570 Purchased credit impaired loans — — — — — — Other acquired loans: Beginning balance, October 1, 2017 — — — — — — Charge-offs (34 ) (8 ) (20 ) — — (62 ) Recoveries 3 — — — — 3 Provision 35 10 25 — — 70 Allowance allocation adjustment 122 85 79 20 — 306 Total allowance on other acquired loans 126 87 84 20 — 317 Total Allowance on acquired loans 126 87 84 20 — 317 Ending balance, March 31, 2018 $ 1,436 $ 2,729 $ 913 $ 859 $ (50 ) $ 5,887 Allowance for Loan Losses at March 31, 2018: Amount of allowance for loan losses arising from loans individually evaluated for impairment $ 232 $ — $ 38 $ 27 $ — $ 297 Amount of allowance for loan losses arising from loans collectively evaluated for impairment $ 1,204 $ 2,729 $ 875 $ 832 $ (50 ) $ 5,590 Loans Receivable as of March 31, 2018: — Ending balance of originated loans $ 139,412 $ 189,127 $ 111,301 $ 54,205 $ — $ 494,045 Ending balance of purchased credit-impaired loans 169 5,494 327 2,405 — 8,395 Ending balance of other acquired loans 84,364 106,710 3,208 24,406 — 218,688 Ending balance of loans $ 223,945 $ 301,331 $ 114,836 $ 81,016 $ — $ 721,128 Ending balance: individually evaluated for impairment $ 7,925 $ 13,123 $ 1,409 $ 3,577 $ — $ 26,034 Ending balance: collectively evaluated for impairment $ 216,020 $ 288,208 $ 113,427 $ 77,439 $ — $ 695,094 Residential Real Estate Commercial/Agriculture Real Estate Consumer Non-real Estate Commercial/Agricultural Non-real Estate Unallocated Total Six months ended March 31, 2017: Allowance for Loan Losses: Beginning balance, October 1, 2016 $ 2,039 $ 1,883 $ 1,466 $ 652 $ 28 $ 6,068 Charge-offs (110 ) — (239 ) (2 ) — (351 ) Recoveries 4 — 113 1 — 118 Provision — — — — — — Allowance allocation adjustment (226 ) 305 (187 ) 3 105 — Total Allowance on originated loans $ 1,707 $ 2,188 $ 1,153 $ 654 $ 133 $ 5,835 Purchased credit impaired loans — — — — — — Other acquired loans — — — — — — Total Allowance on acquired loans $ — $ — $ — $ — $ — $ — Ending balance, March 31, 2017 $ 1,707 $ 2,188 $ 1,153 $ 654 $ 133 $ 5,835 Allowance for Loan Losses at March 31, 2017: Amount of allowance for loan losses arising from loans individually evaluated for impairment $ 359 $ — $ 59 $ 47 $ — $ 465 Amount of allowance for loan losses arising from loans collectively evaluated for impairment $ 1,348 $ 2,188 $ 1,094 $ 607 $ 133 $ 5,370 Loans Receivable as of March 31, 2017: Ending balance of originated loans $ 143,546 $ 112,016 $ 158,867 $ 30,612 $ — $ 445,041 Ending balance of purchased credit-impaired loans 250 1,832 4 932 — 3,018 Ending balance of other acquired loans 22,049 48,984 497 15,219 — 86,749 Ending balance of loans $ 165,845 $ 162,832 $ 159,368 $ 46,763 $ — $ 534,808 Ending balance: individually evaluated for impairment $ 4,481 $ — $ 631 $ 713 $ — $ 5,825 Ending balance: collectively evaluated for impairment $ 161,364 $ 162,832 $ 158,737 $ 46,050 $ — $ 528,983 The Bank has originated substantially all loans currently recorded on the Company’s accompanying Consolidated Balance Sheet, except as noted below. In February 2016, the Bank selectively purchased loans from Central Bank in Rice Lake and Barron, Wisconsin in the amount of $16,363 . In May 2016, the Bank acquired loans from Community Bank of Northern Wisconsin, headquartered in Rice Lake, Wisconsin totaling $111,740 . In August 2017, the Bank acquired loans from Wells Federal, headquartered in Wells, Minnesota totaling $189,077 . 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 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 September 30, 2017 , new purchases from this third party were terminated. As of March 31, 2018 , the balance of these purchased consumer loans was $ 22,665 compared to $29,555 as of September 30, 2017 . The balance in the cash reserve account at March 31, 2018 was $716 , 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 4.19% as of March 31, 2018 . Loans receivable by loan type as of the end of the periods shown below were as follows: Residential Real Estate Commercial/Agriculture Real Estate Loans Consumer non-Real Estate Commercial/Agriculture non-Real Estate Totals March 31, 2018 September 30, 2017 March 31, 2018 September 30, 2017 March 31, 2018 September 30, 2017 March 31, 2018 September 30, 2017 March 31, 2018 September 30, 2017 Performing loans Performing TDR loans $ 3,014 $ 3,085 $ 2,415 $ 1,890 $ 146 $ 167 $ 517 $ 88 $ 6,092 $ 5,230 Performing loans other 218,536 242,198 296,687 268,619 114,440 131,695 78,450 77,213 708,113 719,725 Total performing loans 221,550 245,283 299,102 270,509 114,586 131,862 78,967 77,301 714,205 724,955 Nonperforming loans (1) Nonperforming TDR loans 638 593 548 — 6 28 1,415 — 2,607 621 Nonperforming loans other 1,757 1,758 1,681 3,391 244 447 634 1,823 4,316 7,419 Total nonperforming loans 2,395 2,351 2,229 3,391 250 475 2,049 1,823 6,923 8,040 Total loans $ 223,945 $ 247,634 $ 301,331 $ 273,900 $ 114,836 $ 132,337 $ 81,016 $ 79,124 $ 721,128 $ 732,995 (1) Nonperforming loans are either 90+ days past due or nonaccrual. An aging analysis of the Company’s residential real estate, commercial/agriculture real estate, consumer and other loans and purchased third party loans as of March 31, 2018 and September 30, 2017 , respectively, was as follows: 30-59 Days Past Due 60-89 Days Past Due Greater Than 89 Days Total Past Due Current Total Loans Nonaccrual Loans Recorded March 31, 2018 Residential real estate: One to four family $ 3,240 $ 615 $ 1,382 $ 5,237 $ 203,807 $ 209,044 $ 2,276 $ 119 Purchased HELOC loans 339 — — 339 15,848 16,187 — — Commercial/Agricultural real estate: Commercial real estate 395 68 166 629 187,106 187,735 376 — Agricultural real estate 857 1,373 1,588 3,818 60,325 64,143 1,588 — Multi-family real estate — — 138 138 38,251 38,389 138 — Construction and land development — 81 127 208 12,972 13,180 127 — Consumer non-real estate: Originated indirect paper 367 — 40 407 73,192 73,599 68 1 Purchased indirect paper 411 155 144 710 21,955 22,665 — 144 Other Consumer 198 20 25 243 18,159 18,402 20 17 Commercial/Agricultural non-real estate: Commercial non-real estate 241 10 155 406 57,794 58,200 1,480 — Agricultural non-real estate 315 703 525 1,543 21,986 23,529 569 — Total $ 6,363 $ 3,025 $ 4,290 $ 13,678 $ 711,395 $ 725,073 $ 6,642 $ 281 September 30, 2017 Residential real estate: One to four family $ 2,811 $ 393 $ 1,228 $ 4,432 $ 225,131 $ 229,563 $ 2,200 $ 151 Purchased HELOC loans 250 — — 250 17,821 18,071 — — Commercial/Agricultural real estate: Commercial real estate 332 70 282 684 159,278 159,962 572 — Agricultural real estate 57 — 2,405 2,462 65,540 68,002 2,723 96 Multi-family real estate — — — — 26,228 26,228 — — Construction and land development — — — — 19,708 19,708 — — Consumer non-real estate: Originated indirect paper 426 112 123 661 85,071 85,732 74 80 Purchased indirect paper 601 305 221 1,127 28,428 29,555 — 221 Other Consumer 120 79 57 256 20,412 20,668 76 25 Commercial/Agricultural non-real estate: Commercial non-real estate 75 23 156 254 54,997 55,251 1,618 — Agricultural non-real estate 757 — 120 877 22,996 23,873 189 16 Total $ 5,429 $ 982 $ 4,592 $ 11,003 $ 725,610 $ 736,613 $ 7,452 $ 589 At March 31, 2018 , the Company has identified impaired loans of $25,633 , consisting of $8,699 TDR loans, of which $6,092 are performing TDR loans, $10,570 purchased credit impaired loans, and $6,364 substandard non-TDR loans, which includes $3,202 of non-PCI acquired loans. At September 30, 2017 , the Company identified impaired loans of $24,359 , consisting of $5,851 TDR loan, of which $5,230 are performing TDR loans, $12,035 purchased credit impaired loans, and $6,473 substandard non-TDR loans, which includes $2,387 of non-PCI acquired 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 March 31, 2018 and September 30, 2017 was as follows: Recorded Investment Unpaid Principal Balance Related Allowance Average Recorded Investment Interest Income Recognized March 31, 2018 With No Related Allowance Recorded: Residential real estate $ 4,316 $ 4,316 $ — $ 4,166 $ 160 Commercial/agriculture real estate 11,419 11,419 — 12,023 362 Consumer non-real estate 1,319 1,319 — 877 86 Commercial/agricultural non-real estate 7,049 7,049 — 6,422 85 Total $ 24,103 $ 24,103 $ — $ 23,488 $ 693 With An Allowance Recorded: Residential real estate $ 1,356 $ 1,356 $ 232 $ 1,277 $ 27 Commercial/agriculture real estate — — — — — Consumer non-real estate 108 108 38 188 — Commercial/agricultural non-real estate 66 66 27 45 — Total $ 1,530 $ 1,530 $ 297 $ 1,510 $ 27 March 31, 2018 Totals: Residential real estate $ 5,672 $ 5,672 $ 232 $ 5,443 $ 187 Commercial/agriculture real estate 11,419 11,419 — 12,023 362 Consumer non-real estate 1,427 1,427 38 1,065 86 Commercial/agricultural non-real estate 7,115 7,115 27 6,467 85 Total $ 25,633 $ 25,633 $ 297 $ 24,998 $ 720 Recorded Investment Unpaid Principal Balance Related Allowance Average Recorded Investment Interest Income Recognized September 30, 2017 With No Related Allowance Recorded: Residential real estate $ 4,015 $ 4,015 $ — $ 3,440 $ 9 Commercial/agriculture real estate 12,626 12,626 — 4,460 2 Consumer non-real estate 433 433 — 340 16 Commercial/agricultural non-real estate 5,795 5,795 — 2,628 11 Total $ 22,869 $ 22,869 $ — $ 10,868 $ 38 With An Allowance Recorded: Residential real estate $ 1,198 $ 1,198 $ 214 $ 1,545 $ 2 Commercial/agriculture real estate — — — — — Consumer non-real estate 269 269 65 306 — Commercial/agricultural non-real estate 23 23 23 101 — Total $ 1,490 $ 1,490 $ 302 $ 1,952 $ 2 September 30, 2016 Totals: Residential real estate $ 5,213 $ 5,213 $ 214 $ 4,985 $ 11 Commercial/agriculture real estate 12,626 12,626 — 4,460 2 Consumer non-real estate 702 702 65 646 16 Commercial/agricultural non-real estate 5,818 5,818 23 2,729 11 Total $ 24,359 $ 24,359 $ 302 $ 12,820 $ 40 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, but are not limited to, 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 60 days past due with a recorded investment of $2,554 at March 31, 2018 , compared to 3 such loans with a recorded investment of $504 at September 30, 2017 . Following is a summary of TDR loans by accrual status as of March 31, 2018 and September 30, 2017 . March 31, 2018 September 30, 2017 Troubled debt restructure loans: Accrual status $ 6,092 $ 5,230 Non-accrual status 2,607 621 Total $ 8,699 $ 5,851 During the three months ended March 31, 2018 , we committed to refinance two acquired loans totaling $529 , at their maturity. Both loans will be considered TDRs upon refinancing, subsequent to March 31, 2018 . There were no unused lines of credit meeting our TDR criteria as of March 31, 2018 . The following provides detail, including specific reserve and reasons for modification, related to loans identified as TDRs during the six months ended March 31, 2018 and the year ended September 30, 2017 : Number of Contracts Modified Rate Modified Payment Modified Under- writing Other Pre-Modification Outstanding Recorded Investment Post-Modification Outstanding Recorded Investment Specific Reserve Six months ended March 31, 2018 TDRs: Residential real estate 2 $ — $ — $ 22 $ 49 $ 71 $ 71 $ — Commercial/Agricultural real estate 6 — 410 259 432 1,102 1,102 — Consumer non-real estate — — — — — — — — Commercial/Agricultural non-real estate 7 — 84 486 1,300 1,870 1,870 — Totals 15 $ — $ 494 $ 767 $ 1,781 $ 3,043 $ 3,043 $ — Number of Contracts Modified Rate Modified Payment Modified Under- writing Other Pre-Modification Outstanding Recorded Investment Post-Modification Outstanding Recorded Investment Specific Reserve Year ended September 30, 2017 TDRs: Residential real estate 9 $ — $ — $ 679 $ 236 $ 915 $ 915 $ 24 Commercial/Agricultural real estate 8 — — 1,822 68 1,890 1,890 — Consumer non-real estate 4 — — 4 28 32 32 — Commercial/Agricultural non-real estate 2 — — — 93 93 93 — Totals 23 $ — $ — $ 2,505 $ 425 $ 2,930 $ 2,930 $ 24 A summary of loans by loan segment modified in a troubled debt restructuring as of March 31, 2018 and September 30, 2017 , was as follows: March 31, 2018 September 30, 2017 Number of Modifications Recorded Investment Number of Modifications Recorded Investment Troubled debt restructurings: Residential real estate 33 $ 3,652 32 $ 3,678 Commercial/Agricultural real estate 14 2,963 8 1,890 Consumer non-real estate 18 152 20 195 Commercial/Agricultural non-real estate 8 1,932 2 88 Total troubled debt restructurings 73 $ 8,699 62 $ 5,851 The following table provides information related to restructured loans that were considered in default as of March 31, 2018 and September 30, 2017 : March 31, 2018 September 30, 2017 Number of Modifications Recorded Investment Number of Modifications Recorded Investment Troubled debt restructurings: Residential real estate 5 $ 637 4 $ 593 Commercial/Agricultural real estate 2 548 — — Consumer non-real estate 2 6 3 28 Commercial/Agricultural non-real estate 5 1,416 — — Total troubled debt restructurings 14 $ 2,607 7 $ 621 Included above are four TDR loans that became in default during the three months ended March 31, 2018 . 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: March 31, 2018 Accountable for under ASC 310-30 (Purchased Credit Impaired "PCI" loans) Outstanding balance $ 10,570 Carrying amount $ 8,395 Accountable for under ASC 310-20 (non-PCI loans) Outstanding balance $ 221,297 Carrying amount $ 218,688 Total acquired loans Outstanding balance $ 231,867 Carrying amount $ 227,083 The following table provides changes in accretable yield for all acquired loans accounted for under ASC 310-20: March 31, 2018 Balance at beginning of period $ 2,893 Acquisitions — Reduction due to unexpected early payoffs — Reclass from non-accretable difference — Disposals/transfers — Accretion (284 ) Balance at end of period $ 2,609

MORTGAGE SERVICING RIGHTS

MORTGAGE SERVICING RIGHTS	6 Months Ended
	Mar. 31, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
MORTGAGE SERVICING RIGHTS	MORTGAGE SERVICING RIGHTS Mortgage servicing rights-- Mortgage loans serviced for others are not included in the accompanying consolidated balance sheets. The unpaid balances of these loans as of March 31, 2018 and September 30, 2017 were $279,342 and $282,392 , respectively, and consisted of one to four family residential real estate loans. These loans are serviced primarily for the Federal Home Loan Mortgage Corporation, Federal Home Loan Bank and the Federal National Mortgage Association. Custodial escrow balances maintained in connection with the foregoing loan servicing, and included in deposits were $3,550 and $3,208 , at March 31, 2018 and September 30, 2017 , respectively. Mortgage servicing rights activity for the six months ended March 31, 2018 and year ended September 30, 2017 were as follows: Six Months Ended Twelve Months Ended March 31, 2018 September 30, 2017 Balance at beginning of period $ 1,886 $ — MSR asset acquired — 1,909 MSRs capitalized 129 13 Amortization during the period (166 ) (36 ) Valuation allowance at end of period — — Net book value at end of period $ 1,849 $ 1,886 Fair value of MSR asset at end of period $ 2,213 $ 1,951 Residential mortgage loans serviced for others $ 279,342 $ 282,392 Net book value of MSR asset to loans serviced for others 0.66 % 0.67 %

FEDERAL HOME LOAN BANK ADVANCES

FEDERAL HOME LOAN BANK ADVANCES AND OTHER BORROWINGS	6 Months Ended
	Mar. 31, 2018
Banking and Thrift [Abstract]
FEDERAL HOME LOAN BANK ADVANCES AND OTHER BORROWINGS	FEDERAL HOME LOAN BANK ADVANCES AND OTHER BORROWINGS A summary of Federal Home Loan Bank advances and other borrowings at March 31, 2018 and September 30, 2017 is as follows: March 31, 2018 September 30, 2017 Advances from FHLB: Fixed rates $ 71,000 $ 90,000 Overnight borrowings 14,000 — Total FHLB advances 85,000 90,000 Senior notes: Variable rate due in May 2021 10,083 10,694 Variable rate due in August 2022 4,750 5,000 14,833 15,694 Subordinated notes: 6.75% due August 2027, variable rate commencing August 2022 5,000 5,000 6.75% due August 2027, variable rate commencing August 2022 10,000 10,000 15,000 15,000 Less: unamortized debt issuance costs (354 ) (375 ) Total other borrowings 29,479 30,319 TOTALS $ 114,479 $ 120,319 Federal Home Loan Bank Advances and Irrevocable Standby Letters of Credit The Bank had an outstanding balance of $14,000 with a rate of 1.82% on the FHLB variable rate overnight borrowings at March 31, 2018 . The Bank had one long-term fixed rate advance from the FHLB with a contractual interest rate of 0.99% at March 31, 2018 . All fixed rate advances from the FHLB mature on various dates through April 2018. Each Federal Home Loan Bank advance is payable at the maturity date, with a prepayment penalty for fixed rate advances. The FHLB variable rate open line of credit and fixed rate advances are secured by $317,554 of real estate and commercial and industrial loans. 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. These balances were $36,905 and $30,233 at March 31, 2018 and September 30, 2017 , respectively. At March 31, 2018 , the Bank’s available and unused portion of this borrowing arrangement was approximately $195,635 , compared to $92,959 as of September 30, 2017 . Maximum month-end amounts outstanding under this borrowing agreement were $97,500 and $90,000 during the six months ended March 31, 2018 and year ended September 30, 2017 , respectively. Senior Notes and Revolving Line of Credit On May 16, 2016, the Company entered into a Loan Agreement evidencing an $11,000 term loan maturing on May 15, 2021, payable in sixteen consecutive quarterly principal installments beginning on August 15, 2017. Installment nos. 1 to 15, inclusive, being in the amount of Three Hundred Five Thousand Five Hundred Fifty-Five and 56/100 Dollars ( $305,555.56 ) each, and installment no. 16, a balloon payment, being for the entire then-unpaid principal balance, due and payable on May 15, 2021, if not paid sooner. The proceeds from the Loan were used by the Company for the sole purpose of financing the acquisition, by merger, of Community Bank of Northern Wisconsin. On May 30, 2017, the Company extended a $5,000 term loan facility for the sole purpose of financing the acquisition, by merger, of Wells Financial Corporation. On August 17, 2017, this term loan was funded and matures on August 15, 2022 with a ten year amortization. The variable rate senior notes provide for a floating interest rate that resets quarterly at rates that are indexed to the three-month London interbank offered rate ("LIBOR") plus 2.70% . The contractual interest rates for those notes ranged from 4.01% to 4.51% during the six months ended March 31, 2018 , and from 3.44% to 4.01% during the year ended September 30, 2017 . The weighted average contractual interest rates payable were 4.37% and 4.01% at March 31, 2018 and September 30, 2017 , respectively. Subordinated Notes On August 10, 2017, the Company issued $15,000 of subordinated notes maturing on August 9, 2027. The proceeds of the notes were used by the Company for the sole purpose of financing the acquisition, by merger, of Wells Financial Corporation. The subordinated notes are unsecured and are subordinate to the claims of other creditors of the Company. The subordinated notes mature in August 2027, and convert to variable interest rate notes in August 2022. These notes provide for an annual fixed interest rate for the first five years of 6.75% . After the fixed interest period and through maturity, the interest rate will be reset quarterly to equal the three-month LIBOR rate, plus 4.90% . Interest on the Notes will be payable quarterly in arrears on March 31, June 30, September 30 and December 31 of each year through the maturity date. Debt Issuance Costs Debt issuance costs, consisting primarily of investment banking and loan origination fees, of $380 were incurred in conjunction with the senior and the issuance of subordinated notes for the year ended September 30, 2017. The unamortized amount of debt issuance costs at March 31, 2018 and September 30, 2017 was $354 and $375 . These debt issuance costs are included in other borrowings on the consolidated balance sheet. Maturities of FHLB advances and other borrowings are as follows: Fiscal years ending September 30, 2018 $ 85,000 2019 — 2020 — 2021 10,083 2022 4,718 Thereafter 14,678 $ 114,479

STOCK-BASED COMPENSATION

STOCK-BASED COMPENSATION	6 Months Ended
	Mar. 31, 2018
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 March 31, 2018 , 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 March 31, 2018 , 284,778 options had been granted under this plan to eligible participants. This plan was terminated on January 18, 2018. 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 March 31, 2018 , 89,183 restricted shares under this plan were granted. As of March 31, 2018 , 181,000 options had been granted to eligible participants. As of January 18, 2018, no new awards will be granted under the 2008 Equity Incentive Plan. Restricted shares granted to date under the 2004 Recognition and Retention Plan and the 2008 Equity Incentive Plan were awarded at no cost to the employee and vest pro rata over a two to five -year period from the grant date, as determined by the Board of Directors at issuance. 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. On March 27, 2018, the stockholders of Citizens Community Bancorp, Inc. approved the 2018 Equity Incentive Plan at the 2018 Annual Meeting of Stockholders. The aggregate number of shares of common stock reserved and available for issuance under the 2018 Equity Incentive Plan is 350,000 shares. As of March 31, 2018 , no restricted shares or options had been granted under this plan. Compensation expense related to restricted stock awards from both the 2004 Recognition and Retention Plan and the 2008 Equity Incentive Plan was $67 and $83 for the three and six months ended March 31, 2018 , compared to $15 and $31 for the three and six months ended March 31, 2017 . Restricted Common Stock Award March 31, 2018 September 30, 2017 Number of Shares Weighted Number of Shares Weighted Restricted Shares Unvested and outstanding at beginning of fiscal year 42,378 $ 12.07 23,159 $ 9.59 Granted 19,523 13.60 25,569 13.53 Vested (1,014 ) 12.34 (6,350 ) 8.88 Forfeited (11,847 ) 10.45 — — Unvested and outstanding fiscal to date 49,040 $ 13.09 42,378 $ 12.07 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 six month periods ended March 31, 2018 was ( $5 ) and $1 , respectively. The compensation cost recognized for stock-based employee compensation related to both plans for the three and six month periods ended March 31, 2017 , was $8 and $15 , respectively. Common Stock Option Awards Option Shares Weighted Average Exercise Price Weighted Average Remaining Contractual Term Aggregate Intrinsic Value 2018 Outstanding at September 30, 2017 146,606 $ 9.45 Granted 8,000 13.60 Exercised (6,042 ) 8.11 Forfeited or expired (26,894 ) — Outstanding at March 31, 2018 121,670 $ 9.82 6.21 Exercisable at March 31, 2018 56,770 $ 7.76 3.49 $ 355 Fully vested and expected to vest 121,670 $ 9.82 6.21 $ 510 2017 Outstanding at September 30, 2016 140,706 $ 8.67 Granted 23,000 13.75 Exercised (14,100 ) 8.27 Forfeited or expired (3,000 ) 11.00 Outstanding at September 30, 2017 146,606 $ 9.45 6.68 Exercisable at September 30, 2017 57,712 $ 7.70 3.89 $ 361 Fully vested and expected to vest 146,606 $ 9.45 6.68 $ 659 Information related to the 2004 Stock Option and Incentive Plan and 2008 Equity Incentive Plan during each year follows: 2018 2017 Intrinsic value of options exercised $ 33 $ 69 Cash received from options exercised $ 50 $ 114 Tax benefit realized from options exercised $ — $ — 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: 2018 2017 Dividend yield 1.18 % 1.16 % Risk-free interest rate 2.4 % 2.2 % Weighted average expected life (years) 10 10 Expected volatility 2.3 % 2.4 %

FAIR VALUE ACCOUNTING

FAIR VALUE ACCOUNTING	6 Months Ended
	Mar. 31, 2018
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 March 31, 2018 and September 30, 2017 : Fair Value Quoted Prices in Active Markets for Identical Instruments (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) March 31, 2018 Investment securities: U.S. government agency obligations $ 36,916 $ — $ 36,916 $ — Obligations of states and political subdivisions 34,969 — 34,969 — Mortgage-backed securities 41,069 — 41,069 — Agency Securities 233 — 233 — Corporate debt securities 5,127 — 5,127 — Total $ 118,314 $ — $ 118,314 $ — September 30, 2017 Investment securities: U.S. government agency obligations $ 18,041 $ — $ 18,041 $ — Obligations of states and political subdivisions 35,795 — 35,795 — Mortgage-backed securities 36,474 — 36,474 — Agency securities 230 — 230 — Corporate debt securities 5,343 5,343 Total $ 95,883 $ — $ 95,883 $ — Assets Measured on Nonrecurring Basis The following tables present the financial instruments measured at fair value on a nonrecurring basis as of March 31, 2018 and September 30, 2017 : Fair Value Quoted Prices in Active Markets for Identical Instruments (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) March 31, 2018 Foreclosed and repossessed assets, net $ 7,080 $ — $ — $ 7,080 Impaired loans with allocated allowances 1,443 — — 1,443 Mortgage servicing rights 2,213 — — 2,213 Total $ 10,736 $ — $ — $ 10,736 September 30, 2017 Foreclosed and repossessed assets, net $ 6,017 $ — $ — $ 6,017 Impaired loans with allocated allowances 1,490 — — 1,490 Mortgage servicing rights 1,951 — — 1,951 Total $ 9,458 $ — $ — $ 9,458 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 March 31, 2018 . Fair Value Valuation Techniques (1) Significant Unobservable Inputs (2) Range March 31, 2018 Foreclosed and repossessed assets, net $ 7,080 Appraisal value Estimated costs to sell 10 - 15% Impaired loans with allocated allowances $ 1,443 Appraisal value Estimated costs to sell 10 - 15% Mortgage servicing rights $ 2,213 Discounted cash flows Discounted rates 9.5% - 12.5% September 30, 2017 Foreclosed and repossessed assets, net $ 6,017 Appraisal value Estimated costs to sell 10 - 15% Impaired loans with allocated allowances $ 1,490 Appraisal value Estimated costs to sell 10 - 15% Mortgage servicing rights $ 1,951 Discounted cash flows Discounted rates 9.5% - 12.5% (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 and WFC acquisition approximates the fair value of the loans at March 31, 2018 . The fair value of loans is considered to be a level 3 measurement. Loans Held for Sale Fair values are based on quoted market prices of similar loans sold on the secondary market. Mortgage Servicing Rights Fair values are estimated using discounted cash flows based on current market rates and conditions. Impaired Loans (carried at fair value) Impaired loans are loans in which the Company has measured impairment, generally based on the fair value of the loan’s collateral. Fair value is generally determined based upon independent third-party appraisals of the properties, or discounted cash flows based upon the expected proceeds. These assets are included as Level 3 fair values, based upon the lowest level of input that is significant to the fair value measurements. Foreclosed Assets (carried at fair value) Foreclosed assets are the only non-financial assets valued on a non-recurring basis which are held by the Company at fair value, less cost to sell. At foreclosure or repossession, if the fair value, less estimated costs to sell, of the collateral acquired (real estate, vehicles, equipment) is less than the Company’s recorded investment in the related loan, a write-down is recognized through a charge to the allowance for loan losses. Additionally, valuations are periodically performed by management and any subsequent reduction in value is recognized by a charge to income. The fair value of foreclosed assets held-for-sale is estimated using Level 3 inputs based on observable market data. 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 certificates at March 31, 2018 and represents a level 3 measurement. Federal Home Loan Bank ("FHLB") 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: March 31, 2018 September 30, 2017 Valuation Method Used Carrying Amount Estimated Fair Value Carrying Amount Estimated Fair Value Financial assets: Cash and cash equivalents (Level 1) $ 31,468 $ 31,468 $ 41,677 $ 41,677 Other interest-bearing deposits (Level 1) 8,399 8,351 8,148 8,143 Securities available for sale "AFS" See above 118,314 118,314 95,883 95,883 Securities held to maturity "HTM" (Level II) 5,013 5,041 5,453 5,605 Non-marketable equity securities, at cost (Level II) 7,707 7,707 7,292 7,292 Loans receivable, net (Level III) 715,241 719,042 727,053 737,119 Loans held for sale (Level II) 1,520 1,520 2,334 2,334 Mortgage servicing rights (Level III) 1,849 2,213 1,886 1,951 Accrued interest receivable (Level 1) 3,251 3,251 3,291 3,291 Financial liabilities: Deposits (Level III) $ 748,615 $ 752,315 $ 742,504 $ 746,025 FHLB advances (Level III) 85,000 84,985 90,000 89,998 Other borrowings (Level 1) 29,479 29,479 30,319 30,319 Accrued interest payable (Level 1) 289 289 227 227

OTHER COMPREHENSIVE INCOME (LOS

OTHER COMPREHENSIVE INCOME (LOSS)	6 Months Ended
	Mar. 31, 2018
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 six months ended March 31, 2018 and 2017: 2018 2017 Before-Tax Amount Tax Expense Net-of-Tax Amount Before-Tax Amount Tax Expense Net-of-Tax Amount Unrealized gains (losses) on securities: Net unrealized (losses) gains arising during the period $ (2,170 ) $ 579 $ (1,591 ) $ (2,140 ) $ 856 $ (1,284 ) Less: reclassification adjustment for (losses) gains included in net income (21 ) 5 (16 ) 29 (12 ) 17 Less: reclassification of certain deferred tax effects (1) (137 ) — (137 ) — — — Other comprehensive loss $ (2,328 ) $ 584 $ (1,744 ) $ (2,111 ) $ 844 $ (1,267 ) (1) Amounts reclassified to retained earnings due to early adoption of ASU 2018-02. For further information, refer to Note 1. The changes in the accumulated balances for each component of other comprehensive income (loss) for the twelve months ended September 30, 2017 and the six months ended March 31, 2018 were as follows: Unrealized Gains (Losses) on Securities Defined Benefit Plans Other Accumulated Comprehensive Income (Loss) Balance, October 1, 2016 $ 614 $ — $ 614 Current year-to-date other comprehensive loss, net of tax (881 ) — (881 ) Ending balance, September 30, 2017 $ (267 ) $ — $ (267 ) Current year-to-date other comprehensive loss, net of tax (1,744 ) — (1,744 ) Ending balance, March 31, 2018 $ (2,011 ) $ — $ (2,011 ) Reclassifications out of accumulated other comprehensive income (loss) for the six months ended March 31, 2018 were as follows: Details about Accumulated Other Comprehensive Income Components Amounts Reclassified from Accumulated Other Comprehensive Income (1) Affected Line Item on the Statement of Operations Unrealized gains and losses Sale of securities $ — Net gain on sale of available for sale securities Realized losses on securities available Total fair value adjustments and other-than- for sale for OTTI write-down (21 ) temporary impairment (21 ) Tax Effect 5 Provision for income taxes Total reclassifications for the period $ (16 ) Net income attributable to common shareholders (1) Amounts in parentheses indicate decreases to income/loss. Reclassifications out of accumulated other comprehensive income for the six months ended March 31, 2017 were as follows: Details about Accumulated Other Comprehensive Income Components Amounts Reclassified from Accumulated Other Comprehensive Income (1) Affected Line Item on the Statement of Operations Unrealized gains and losses Sale of securities $ 29 Net gain on sale of available for sale securities Tax Effect (12 ) Provision for income taxes Total reclassifications for the period $ 17 Net income attributable to common shareholders (1) Amounts in parentheses indicate decreases to profit/loss.

NATURE OF BUSINESS AND SUMMAR17

NATURE OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	6 Months Ended
	Mar. 31, 2018
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, mortgage servicing rights, foreclosed and repossessed assets, valuation of acquired intangible assets, useful lives for depreciation and amortization, indefinite-lived intangible assets, stock-based compensation 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: those items described under the caption, "Risk Factors" in Item 1A of the annual report on Form 10-K for the year ended September 30, 2017, filed with the SEC on December 13, 2017, 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; the Company's intent and ability to sell the debt security prior to recovery, that it is more likely than not that the Company will not sell the security prior to recovery, 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 in other comprehensive income or loss as separate components of stockholders' 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. Non-credit components of the unrealized losses on available for sale securities will continue to be recognized in other comprehensive income (loss), net of tax.
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 assured. Interest income on commercial, mortgage and consumer loans is discontinued according to the following schedules: • Commercial/agricultural real estate loans past due 90 days or more; • Commercial/agricultural non-real estate loans past due 90 days or more; • Closed end consumer non-real estate loans past due 120 days or more; and • Residential real estate loans and open ended consumer non-real estate 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. Residential 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 180 days or more for open ended loans or loans secured by real estate collateral, or the loan becomes 120 days past due or more for loans secured by non-real estate collateral. The Company defines Acquired Loans as all loans acquired in a business combination accounted for under Financial Accounting Standards Board ("FASB") Accounting Standards Codification ("ASC") Topic 805, " Business Combinations ". These loans include, but are not limited to loans accounted for under FASB ASC 310-30, " Loans and Debt Securities Acquired with Deteriorated Credit Quality" as discussed below. All other loans are defined as Originated Loans.
Allowance for Loan Losses	Allowance for Loan Losses – The allowance for loan losses (“ALL”) is a valuation allowance for probable and inherent credit losses in our loan portfolio. Loan losses are charged against the ALL when management believes that the collectability of a loan balance is unlikely. Subsequent recoveries, if any, are credited to the ALL. Management estimates the required ALL balance taking into account the following factors: past loan loss experience; the nature, volume and composition of our loan portfolio; known and inherent risks in our loan portfolio; information about specific borrowers’ ability to repay; estimated collateral values; current economic conditions; and other relevant factors determined by management. The ALL consists of specific and general components. The specific component relates to loans that are individually classified as impaired. The general component covers non-impaired loans and is based on historical loss experience adjusted for certain qualitative factors. The entire ALL balance is available for any loan that, in our management’s judgment, should be charged off. A loan is impaired when full payment under the loan terms is not expected. Impaired loans consist of all TDRs, as well as individual substandard loans not considered a TDR when full payment under the loan terms is not expected. All TDRs are individually evaluated for impairment. See Note 3, “Loans, Allowance for Loan Losses and Impaired Loans” for more information on what we consider to be a TDR. If a TDR or substandard loan is deemed to be impaired, a specific ALL allocation may be established so that the loan is reported, net, at the lower of (a) outstanding principal balance, (b) the present value of estimated future cash flows using the loan’s existing rate; or (c) at the fair value of any collateral, less estimated disposal costs, if repayment is expected solely from the underlying collateral of the loan. For TDRs less than 90 days past due, and certain substandard loans that are less than 90 days delinquent, the likelihood of the loan migrating to over 90 days past due is also taken into account when determining the specific ALL allocation for these particular loans. Large groups of smaller balance homogeneous loans, such as 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.
Mortgage Servicing Rights	Mortgage Servicing Rights- Mortgage servicing rights ("MSR") assets initially arose as a result of the WFC merger. WFC had retained the right to service certain loans sold in the secondary market. The Company continues to sell loans to investors in the secondary market and generally retains the rights to service mortgage loans sold to others. MSR assets are initially measured at fair value; assessed at least annually for impairment; carried at the lower of the initial capitalized amount, net of accumulated amortization, or estimated fair value. MSR assets are amortized in proportion to and over the period of estimated net servicing income, with the amortization recorded in non-interest expense in the consolidated statement of operations. The valuation of MSRs and related amortization thereon are based on numerous factors, assumptions and judgments, such as those for: changes in the mix of loans, interest rates, prepayment speeds, and default rates. Changes in these factors, assumptions and judgments may have a material effect on the valuation and amortization of MSRs. Although management believes that the assumptions used to evaluate the MSRs for impairment are reasonable, future adjustment may be necessary if future economic conditions differ substantially from the economic assumptions used to determine the value of MSRs.
Acquired Loans	Acquired Loans - Loans acquired in connection with acquisitions are recorded at their acquisition-date fair value with no carryover of related allowance for credit losses. Any allowance for loan loss on these pools reflect only losses incurred after the acquisition (meaning the present value of all cash flows expected at acquisition that ultimately are not to be received). Determining the fair value of the acquired loans involves estimating the principal and interest cash flows expected to be collected on the loans and discounting those cash flows at a market rate of interest. Management considers a number of factors in evaluating the acquisition-date fair value including the remaining life of the acquired loans, delinquency status, estimated prepayments, payment options and other loan features, internal risk grade, estimated value of the underlying collateral and interest rate environment. Acquired loans that met the criteria for nonaccrual of interest prior to the acquisition may be considered performing upon acquisition, regardless of whether the customer is contractually delinquent, if we can reasonably estimate the timing and amount of the expected cash flows on such loans and if we expect to fully collect the new carrying value of the loans. As such, we may no longer consider the loan to be nonaccrual or nonperforming and may accrue interest on these loans, including the impact of any accretable yield. Loans acquired with deteriorated credit quality are accounted for in accordance with Accounting Standards Codification (“ASC”) 310-30, Loans and Debt Securities Acquired with Deteriorated Credit Quality (ASC 310-30) if, at acquisition, the loans have evidence of credit quality deterioration since origination and it is probable that all contractually required payments will not be collected. At acquisition, the Company considers several factors as indicators that an acquired loan has evidence of deterioration in credit quality. These factors include loans 90 days or more past due, loans with an internal risk grade of substandard or below, loans classified as non-accrual by the acquired institution, and loans that have been previously modified in a troubled debt restructuring. Under the ASC 310-30 model, the excess of cash flows expected to be collected at acquisition over recorded fair value is referred to as the accretable yield and is the interest component of expected cash flow. The accretable yield is recognized into income over the remaining life of the loan if the timing and/or amount of cash flows expected to be collected can be reasonably estimated (the accretion method). If the timing or amount of cash flows expected to be collected cannot be reasonably estimated, the cost recovery method of income recognition is used. The difference between the loan’s total scheduled principal and interest payments over all cash flows expected to be collected at acquisition, considering the impact of prepayments, is referred to as the non-accretable difference. The non-accretable difference represents contractually required principal and interest payments which the Company does not expect to collect. Over the life of the loan, management continues to estimate cash flows expected to be collected. Decreases in expected cash flows are recognized as impairments through a charge to the provision for loan losses resulting in an increase in the allowance for loan losses. Subsequent improvements in cash flows result in first, reversal of existing valuation allowances recognized subsequent to acquisition, if any, and next, an increase in the amount of accretable yield to be subsequently recognized in interest income on a prospective basis over the loan’s remaining life. Acquired loans that were not individually determined to be purchased with deteriorated credit quality are accounted for in accordance with ASC 310-20, Nonrefundable Fees and Other Costs (ASC 310-20), whereby the premium or discount derived from the fair market value adjustment, on a loan-by-loan or pooled basis, is recognized into interest income on a level yield basis over the remaining expected life of the loan or pool.
Loans Acquired through Business Combination with Deteriorated Credit Quality	Loans Acquired through Business Combination with Deteriorated Credit Quality - 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 and other intangible assets	Goodwill and other intangible assets- The Company accounts for goodwill and other intangible assets in accordance with ASC Topic 350, "Intangibles - Goodwill and Other." The Company records the excess of the cost of acquired entities over the fair value of identifiable tangible and intangible assets acquired, less liabilities assumed, as goodwill. The Company amortizes acquired intangible assets with definite useful economic lives over their useful economic lives utilizing the straight-line method. On a periodic basis, management assesses whether events or changes in circumstances indicate that the carrying amounts of the intangible assets may be impaired. The Company does not amortize goodwill and any acquired intangible asset with an indefinite useful economic life, but reviews them for impairment at a reporting unit level on an annual basis, or when events or changes in circumstances indicate that the carrying amounts may be impaired. A reporting unit is defined as any distinct, separately identifiable component of the Company’s one operating segment for which complete, discrete financial information is available and reviewed regularly by the segment’s management. The Company has one reporting unit as of September 30, 2017 which is related to its banking activities.
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. The Tax Cuts and Jobs Act of 2017 ("the Tax Act"), enacted on December 22, 2017, reduces corporate Federal income tax rates for the Company from 34% to 24.5% for 2018, and 21% for 2019. GAAP requires the impact of the provisions of the Tax Act be accounted for in the period of enactment. At December 31, 2017, we had not completed our accounting for the tax effects of enactment of the Tax Act; however, in certain cases, as described below, we made a reasonable estimate and continue to account for those items based on our existing accounting under ASC 740, Income Taxes, and the provisions of the tax laws that were in effect immediately prior to enactment. The Company revalued its net deferred tax assets to account for the future impact of lower corporate taxes. For the items for which we were able to determine a reasonable estimate, we recorded an increased provisional amount of income tax expense of $275 in December 2017, related to the revaluation of the deferred tax assets to both the revaluation of timing differences and the unrealized loss on securities. In the second quarter of fiscal 2018, we reviewed our analysis from first quarter and determined there were no material changes warranting any further adjustment. Provisional amounts. Deferred tax assets and liabilities: We remeasured certain deferred tax assets and liabilities based on the rates at which they are expected to reverse in the future, which is generally 21%. However, we are still analyzing certain aspects of the Tax Act and refining our calculations, which could potentially affect the measurement of these balances or potentially give rise to new deferred tax amounts. The provisional amounts recorded in December 2017 related to the re-measurement of our deferred tax balance was $275 . 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.
Revenue Recognition	Revenue Recognition - The Company recognizes revenue in the consolidated statements of operations as it is earned and when collectability is reasonably assured. The primary source of revenue is interest income from interest earning assets, which is recognized on the accrual basis of accounting using the effective interest method. The recognition of revenues from interest earning assets is based upon formulas from underlying loan agreements, securities contracts or other similar contracts. Non-interest income is recognized on the accrual basis of accounting as services are provided or as transactions occur. Non-interest income includes fees from brokerage and advisory service, deposit accounts, merchant services, ATM and debit card fees, mortgage banking activities, and other miscellaneous services and transactions. Commission revenue is recognized as of the effective date of the insurance policy or the date the customer is billed, whichever is later. The Company also receives contingent commissions from insurance companies which are based on the overall profitability of their relationship based primarily on the loss experience of the insurance placed by the Company. Contingent commissions from insurance companies are recognized when determinable. Commission revenue is included in non-interest insurance commission income in the consolidated statement of operations.
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.
Operating Segments	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	Reclassifications – Certain items previously reported were reclassified for consistency with the current presentation.
Recent Accounting Pronouncements	Recent Accounting Pronouncements - In February 2018, the FASB issued Accounting Standards Update ("ASU") 2018-02, "Income Statement--Reporting Comprehensive Income (Topic 220): Reclassification of Certain Income Tax Effects from Accumulated Other Comprehensive Income." ASU 2018-02 allows a reclassification from accumulated other comprehensive income ("AOCI") to retained earnings for certain stranded tax effects resulting from the Tax Cuts and Jobs Act. For public entities, ASU 2018-02 is effective for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. Early adoption is permitted. The Company adoption of ASU 2018-02 in the current period resulted in a reclassification of $137 from AOCI to retained earnings and had no material effect on the Company's consolidated results of operations, financial position or cash flows. In May 2017, the FASB issued Accounting Standards Update ("ASU") 2017-09, "Compensation--Stock Compensation (Topic 718): Scope of Modification Accounting." ASU 2017-09 provides specific guidance as to which changes to terms and conditions of share-based payment awards require an entity to apply modification accounting in Topic 718. For public entities, ASU 2017-09 is effective for fiscal years beginning after December 15, 2017, including interim periods within those fiscal years. Early adoption is permitted. The Company expects the adoption of ASU 2017-09 will have no material effect on the Company's consolidated results of operations, financial position or cash flows. In March 2017, the FASB issued ASU 2017-08, "Receivables--Nonrefundable fees and Other Costs (Subtopic 310-20): Premium Amortization on Purchased Callable Debt Securities." ASU 2017-08 amends the amortization period for certain purchased callable debt securities held at a premium. For public entities, ASU 2017-08 is effective for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. The Company expects the adoption of ASU 2017-08 will have no material effect on the Company's consolidated results of operations, financial position or cash flows. In February 2017, the FASB issued ASU 2017-05, "Other Income--Gains and Losses from the Derecognition of Non-financial Assets (Subtopic 610-20): Clarifying the Scope of Asset Derecognition Guidance and Accounting for Partial Sales of Non-financial Assets." ASU 2017-05 clarifies previously issued ASU 2014-09, primarily with respect to (a) derecognition of an in substance non-financial asset, and (b) partial sales of non-financial assets. For public entities, ASU 2017-05 is effective at the same time of adoption of ASU 2014-09, "Revenue from Contracts with Customers (Topic 606)," which is for annual reporting periods beginning after December 15, 2017 and related interim periods. Early adoption is not permitted. The Company expects the adoption of ASU 2017-05 will have no material effect on the Company's consolidated results of operations, financial position or cash flows. In January, 2017, the FASB issued ASU 2017-04, "Intangibles--Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment." ASU 2017-04 intends to simplify how an entity is required to test goodwill impairment. For public entities, ASU 2017-04 is effective for fiscal years beginning after December 15, 2019, and any related interim annual goodwill impairment tests thereon. The Company expects the adoption of ASU 2017-04 will have no material effect on the Company's consolidated results of operations, financial position or cash flows. In January, 2017, the FASB issued ASU 2017-01, "Business Combinations (Topic 805): Clarifying the Definition of a Business." ASU 2017-01 narrows the definition of a "business" with respect to accounting for business combinations. For public entities, ASU 2017-01 is effective for fiscal years beginning after December 15, 2017, including interim periods within those fiscal years. The Company expects the adoption of ASU 2017-01 will have no material effect on the Company's consolidated results of operations, financial position or cash flows. In June, 2016 the FASB issued 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. 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 and ASU 2014-09 are 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. Based on our evaluation under the current guidance, we estimate that substantially all of our interest income and non-interest income will not be impacted by the adoption of these standards, because either the revenue from those contracts with customers is covered by other guidance in U.S. GAAP, or the anticipated revenue recognition outcomes with the adoption of these standards will likely be similar to our current revenue recognition practices. The company evaluated certain non-interest revenue streams, including deposit related fees, service charges and interchange fees, to determine the potential impact of the guidance on the Company's consolidated financial statements. The Company is expected to use the modified retrospective method for transition, in which the cumulative effect will be recognized at the date of adoption with no restatement of comparative periods presented. The Company expects additional financial statement disclosures of non-interest income revenue streams and associated internal controls to be implemented along with the adoption of these standards. In addition, we are reviewing our business processes, systems and controls to support recognition and disclosures under the new standard. The Company expects that the adoption of ASUs 2016-12 and 2014-09 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 adoption of ASU 2016-09 had no material effect on the Company's results of operations, financial position or 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 has not yet evaluated the impact of ASU 2016-02 on the Company's 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.
Fair Value Measurement	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 and WFC acquisition approximates the fair value of the loans at March 31, 2018 . The fair value of loans is considered to be a level 3 measurement. Loans Held for Sale Fair values are based on quoted market prices of similar loans sold on the secondary market. Mortgage Servicing Rights Fair values are estimated using discounted cash flows based on current market rates and conditions. Impaired Loans (carried at fair value) Impaired loans are loans in which the Company has measured impairment, generally based on the fair value of the loan’s collateral. Fair value is generally determined based upon independent third-party appraisals of the properties, or discounted cash flows based upon the expected proceeds. These assets are included as Level 3 fair values, based upon the lowest level of input that is significant to the fair value measurements. Foreclosed Assets (carried at fair value) Foreclosed assets are the only non-financial assets valued on a non-recurring basis which are held by the Company at fair value, less cost to sell. At foreclosure or repossession, if the fair value, less estimated costs to sell, of the collateral acquired (real estate, vehicles, equipment) is less than the Company’s recorded investment in the related loan, a write-down is recognized through a charge to the allowance for loan losses. Additionally, valuations are periodically performed by management and any subsequent reduction in value is recognized by a charge to income. The fair value of foreclosed assets held-for-sale is estimated using Level 3 inputs based on observable market data. 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 certificates at March 31, 2018 and represents a level 3 measurement. Federal Home Loan Bank ("FHLB") 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. 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).

INVESTMENT SECURITIES (Tables)

INVESTMENT SECURITIES (Tables)	6 Months Ended
	Mar. 31, 2018
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 March 31, 2018 and September 30, 2017 , respectively, were as follows: Available for sale securities Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Estimated Fair Value March 31, 2018 U.S. government agency obligations $ 37,928 $ 8 $ 1,020 $ 36,916 Obligations of states and political subdivisions 35,563 15 609 34,969 Mortgage-backed securities 42,095 30 1,056 41,069 Agency securities 125 110 2 233 Corporate debt securities 5,377 — 250 5,127 Total available for sale securities $ 121,088 $ 163 $ 2,937 $ 118,314 September 30, 2017 U.S. government agency obligations $ 18,454 $ 35 $ 448 $ 18,041 Obligations of states and political subdivisions 35,656 271 132 35,795 Mortgage-backed securities 36,661 124 311 36,474 Agency Securities 147 83 — 230 Corporate debt securities 5,410 — 67 5,343 Total available for sale securities $ 96,328 $ 513 $ 958 $ 95,883
Held-to-maturity securities	Held to maturity securities Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Estimated Fair Value March 31, 2018 Obligations of states and political subdivisions $ 1,309 $ — $ 3 $ 1,306 Mortgage-backed securities 3,704 47 16 3,735 Total held to maturity securities $ 5,013 $ 47 $ 19 $ 5,041 September 30, 2017 Obligations of states and political subdivisions $ 1,311 $ 17 $ — $ 1,328 Mortgage-backed securities 4,142 136 1 4,277 Total held to maturity securities $ 5,453 $ 153 $ 1 $ 5,605 March 31, 2018 September 30, 2017 Held to maturity securities Amortized Cost Estimated Fair Value Amortized Cost Estimated Fair Value Due after one year through five years $ 1,309 $ 1,306 $ 1,311 $ 1,328 Mortgage backed securities 3,704 3,735 4,142 4,277 Total held to maturity securities $ 5,013 $ 5,041 $ 5,453 $ 5,605 Less than 12 Months 12 Months or More Total Held to maturity securities Fair Value Unrealized Loss Fair Value Unrealized Loss Fair Value Unrealized Loss March 31, 2018 Obligations of states and political subdivisions $ 1,131 $ 3 $ — $ — $ 1,131 $ 3 Mortgage-backed securities 1,571 16 — — 1,571 16 Total $ 2,702 $ 19 $ — $ — $ 2,702 $ 19 September 30, 2017 Obligations of states and political subdivisions $ — $ — $ — $ — $ — $ — Mortgage-backed securities 406 1 — — 406 1 Total $ 406 $ 1 $ — $ — $ 406 $ 1
Available-for-sale securities	March 31, 2018 September 30, 2017 Available for sale securities Amortized Cost Estimated Fair Value Amortized Cost Estimated Fair Value Due in one year or less $ 1,378 $ 1,372 $ 160 $ 160 Due after one year through five years 14,668 14,501 15,008 15,056 Due after five years through ten years 43,956 42,694 30,586 30,330 Due after ten years 18,866 18,444 13,766 13,633 $ 78,868 $ 77,011 $ 59,520 $ 59,179 Mortgage backed securities 42,095 41,069 36,661 36,474 Securities without contractual maturities 125 234 147 230 Total available for sale securities $ 121,088 $ 118,314 $ 96,328 $ 95,883
Available for sale securities with unrealized losses	Securities with unrealized losses at March 31, 2018 and September 30, 2017 , aggregated by investment category and length of time that individual securities have been in a continuous unrealized loss position, were as follows: Less than 12 Months 12 Months or More Total Available for sale securities Fair Value Unrealized Loss Fair Value Unrealized Loss Fair Value Unrealized Loss March 31, 2018 U.S. government agency obligations $ 25,787 $ 310 $ 10,471 $ 710 $ 36,258 $ 1,020 Obligations of states and political subdivisions 28,889 443 3,319 166 32,208 609 Mortgage backed securities 29,358 626 9,288 430 38,646 1,056 Agency securities 20 2 — — 20 2 Corporate debt securities 5,127 250 — — 5,127 250 Total $ 89,181 $ 1,631 $ 23,078 $ 1,306 $ 112,259 $ 2,937 September 30, 2017 U.S. government agency obligations $ 8,296 $ 186 $ 6,932 $ 262 $ 15,228 $ 448 Obligations of states and political subdivisions 8,170 62 3,701 70 11,871 132 Mortgage backed securities 14,167 96 9,753 215 23,920 311 Corporate debt securities 5,343 67 — — 5,343 67 Total $ 35,976 $ 411 $ 20,386 $ 547 $ 56,362 $ 958

LOANS, ALLOWANCE FOR LOAN LOS19

LOANS, ALLOWANCE FOR LOAN LOSSES AND IMPAIRED LOANS (Tables)	6 Months Ended
	Mar. 31, 2018
Receivables [Abstract]
Schedule of loans by risk rating	Below is a summary of originated and acquired loans by type and risk rating as of March 31, 2018 : 1 to 5 6 7 8 9 TOTAL Originated Loans: Residential real estate: One to four family $ 120,547 $ — $ 2,356 $ — $ — $ 122,903 Purchased HELOC loans 16,187 — — — — 16,187 Commercial/Agricultural real estate: Commercial real estate 130,594 48 153 — — 130,795 Agricultural real estate 12,144 461 78 — — 12,683 Multi-family real estate 36,575 — 138 — — 36,713 Construction and land development 8,990 — — — — 8,990 Consumer non-real estate: Originated indirect paper 73,447 7 145 — — 73,599 Purchased indirect paper 22,665 — — — — 22,665 Other Consumer 14,380 — 86 — — 14,466 Commercial/Agricultural non-real estate: Commercial non-real estate 41,046 — 95 — — 41,141 Agricultural non-real estate 11,540 597 927 — — 13,064 Total originated loans $ 488,115 $ 1,113 $ 3,978 $ — $ — $ 493,206 Acquired Loans: Residential real estate: One to four family $ 84,039 $ 280 $ 1,822 $ — $ — $ 86,141 Commercial/Agricultural real estate: Commercial real estate 52,172 1,667 3,101 — — 56,940 Agricultural real estate 46,098 687 4,675 — — 51,460 Multi-family real estate 1,476 — 200 — — 1,676 Construction and land development 3,655 — 535 — — 4,190 Consumer non-real estate: Other Consumer 3,905 — 31 — — 3,936 Commercial/Agricultural non-real estate: Commercial non-real estate 15,205 380 1,474 — — 17,059 Agricultural non-real estate 10,337 37 91 — — 10,465 Total acquired loans $ 216,887 $ 3,051 $ 11,929 $ — $ — $ 231,867 Total Loans: Residential real estate: One to four family $ 204,586 $ 280 $ 4,178 $ — $ — $ 209,044 Purchased HELOC loans 16,187 — — — — 16,187 Commercial/Agricultural real estate: Commercial real estate 182,766 1,715 3,254 — — 187,735 Agricultural real estate 58,242 1,148 4,753 — — 64,143 Multi-family real estate 38,051 — 338 — — 38,389 Construction and land development 12,645 — 535 — — 13,180 Consumer non-real estate: Originated indirect paper 73,447 7 145 — — 73,599 Purchased indirect paper 22,665 — — — — 22,665 Other Consumer 18,285 — 117 — — 18,402 Commercial/Agricultural non-real estate: Commercial non-real estate 56,251 380 1,569 — — 58,200 Agricultural non-real estate 21,877 634 1,018 — — 23,529 Gross loans $ 705,002 $ 4,164 $ 15,907 $ — $ — $ 725,073 Less: Unearned net deferred fees and costs and loans in process 839 Unamortized discount on acquired loans (4,784 ) Allowance for loan losses (5,887 ) Loans receivable, net $ 715,241 Below is a summary of originated loans by type and risk rating as of September 30, 2017 : 1 to 5 6 7 8 9 TOTAL Originated Loans: Residential real estate: One to four family $ 130,837 $ — $ 1,543 $ — $ — $ 132,380 Purchased HELOC loans 18,071 — — — — 18,071 Commercial/Agricultural real estate: Commercial real estate 96,953 49 153 — — 97,155 Agricultural real estate 10,051 497 80 — — 10,628 Multi-family real estate 24,338 — 148 — — 24,486 Construction and land development 12,399 — — — — 12,399 Consumer non-real estate: Originated indirect paper 85,330 8 394 — — 85,732 Purchased indirect paper 29,555 — — — — 29,555 Other Consumer 14,361 — 135 — — 14,496 Commercial/Agricultural non-real estate: Commercial non-real estate 35,102 — 96 — — 35,198 Agricultural non-real estate 10,798 708 987 — — 12,493 Total originated loans $ 467,795 $ 1,262 $ 3,536 $ — $ — $ 472,593 Acquired Loans: Residential real estate: One to four family $ 94,932 $ 873 $ 1,378 $ — $ — $ 97,183 Commercial/Agricultural real estate: Commercial real estate 57,795 1,814 3,198 — — 62,807 Agricultural real estate 51,516 266 5,592 — — 57,374 Multi-family real estate 1,519 — 223 — — 1,742 Construction and land development 6,739 — 570 — — 7,309 Consumer non-real estate: Other Consumer 6,130 — 42 — — 6,172 Commercial/Agricultural non-real estate: Commercial non-real estate 18,257 372 1,424 — — 20,053 Agricultural non-real estate 11,259 28 93 — — 11,380 Total acquired loans $ 248,147 $ 3,353 $ 12,520 $ — $ — $ 264,020 Total Loans: Residential real estate: One to four family $ 225,769 $ 873 $ 2,921 $ — $ — $ 229,563 Purchased HELOC loans 18,071 — — — — 18,071 Commercial/Agricultural real estate: Commercial real estate 154,748 1,863 3,351 — — 159,962 Agricultural real estate 61,567 763 5,672 — — 68,002 Multi-family real estate 25,857 — 371 — — 26,228 Construction and land development 19,138 — 570 — — 19,708 Consumer non-real estate: Originated indirect paper 85,330 8 394 — — 85,732 Purchased indirect paper 29,555 — — — — 29,555 Other Consumer 20,491 — 177 — — 20,668 Commercial/Agricultural non-real estate: Commercial non-real estate 53,359 372 1,520 — — 55,251 Agricultural non-real estate 22,057 736 1,080 — — 23,873 Gross loans $ 715,942 $ 4,615 $ 16,056 $ — $ — $ 736,613 Less: Unearned net deferred fees and costs and loans in process 1,471 Unamortized discount on acquired loans (5,089 ) Allowance for loan losses (5,942 ) Loans receivable, net $ 727,053
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: Residential Real Estate Commercial/Agriculture Real Estate Consumer Non-real Estate Commercial/Agricultural Non-real Estate Unallocated Total Six Months Ended March 31, 2018: Allowance for Loan Losses: Beginning balance, October 1, 2017 $ 1,458 $ 2,523 $ 936 $ 897 $ 128 $ 5,942 Charge-offs (39 ) (1 ) (241 ) — — (281 ) Recoveries 14 — 70 1 — 85 Provision — 105 25 — — 130 Allowance allocation adjustment (123 ) 15 39 (59 ) (178 ) (306 ) Total allowance on originated loans 1,310 2,642 829 839 (50 ) 5,570 Purchased credit impaired loans — — — — — — Other acquired loans: Beginning balance, October 1, 2017 — — — — — — Charge-offs (34 ) (8 ) (20 ) — — (62 ) Recoveries 3 — — — — 3 Provision 35 10 25 — — 70 Allowance allocation adjustment 122 85 79 20 — 306 Total allowance on other acquired loans 126 87 84 20 — 317 Total Allowance on acquired loans 126 87 84 20 — 317 Ending balance, March 31, 2018 $ 1,436 $ 2,729 $ 913 $ 859 $ (50 ) $ 5,887 Allowance for Loan Losses at March 31, 2018: Amount of allowance for loan losses arising from loans individually evaluated for impairment $ 232 $ — $ 38 $ 27 $ — $ 297 Amount of allowance for loan losses arising from loans collectively evaluated for impairment $ 1,204 $ 2,729 $ 875 $ 832 $ (50 ) $ 5,590 Loans Receivable as of March 31, 2018: — Ending balance of originated loans $ 139,412 $ 189,127 $ 111,301 $ 54,205 $ — $ 494,045 Ending balance of purchased credit-impaired loans 169 5,494 327 2,405 — 8,395 Ending balance of other acquired loans 84,364 106,710 3,208 24,406 — 218,688 Ending balance of loans $ 223,945 $ 301,331 $ 114,836 $ 81,016 $ — $ 721,128 Ending balance: individually evaluated for impairment $ 7,925 $ 13,123 $ 1,409 $ 3,577 $ — $ 26,034 Ending balance: collectively evaluated for impairment $ 216,020 $ 288,208 $ 113,427 $ 77,439 $ — $ 695,094 Residential Real Estate Commercial/Agriculture Real Estate Consumer Non-real Estate Commercial/Agricultural Non-real Estate Unallocated Total Six months ended March 31, 2017: Allowance for Loan Losses: Beginning balance, October 1, 2016 $ 2,039 $ 1,883 $ 1,466 $ 652 $ 28 $ 6,068 Charge-offs (110 ) — (239 ) (2 ) — (351 ) Recoveries 4 — 113 1 — 118 Provision — — — — — — Allowance allocation adjustment (226 ) 305 (187 ) 3 105 — Total Allowance on originated loans $ 1,707 $ 2,188 $ 1,153 $ 654 $ 133 $ 5,835 Purchased credit impaired loans — — — — — — Other acquired loans — — — — — — Total Allowance on acquired loans $ — $ — $ — $ — $ — $ — Ending balance, March 31, 2017 $ 1,707 $ 2,188 $ 1,153 $ 654 $ 133 $ 5,835 Allowance for Loan Losses at March 31, 2017: Amount of allowance for loan losses arising from loans individually evaluated for impairment $ 359 $ — $ 59 $ 47 $ — $ 465 Amount of allowance for loan losses arising from loans collectively evaluated for impairment $ 1,348 $ 2,188 $ 1,094 $ 607 $ 133 $ 5,370 Loans Receivable as of March 31, 2017: Ending balance of originated loans $ 143,546 $ 112,016 $ 158,867 $ 30,612 $ — $ 445,041 Ending balance of purchased credit-impaired loans 250 1,832 4 932 — 3,018 Ending balance of other acquired loans 22,049 48,984 497 15,219 — 86,749 Ending balance of loans $ 165,845 $ 162,832 $ 159,368 $ 46,763 $ — $ 534,808 Ending balance: individually evaluated for impairment $ 4,481 $ — $ 631 $ 713 $ — $ 5,825 Ending balance: collectively evaluated for impairment $ 161,364 $ 162,832 $ 158,737 $ 46,050 $ — $ 528,983
Loans receivable	Loans receivable by loan type as of the end of the periods shown below were as follows: Residential Real Estate Commercial/Agriculture Real Estate Loans Consumer non-Real Estate Commercial/Agriculture non-Real Estate Totals March 31, 2018 September 30, 2017 March 31, 2018 September 30, 2017 March 31, 2018 September 30, 2017 March 31, 2018 September 30, 2017 March 31, 2018 September 30, 2017 Performing loans Performing TDR loans $ 3,014 $ 3,085 $ 2,415 $ 1,890 $ 146 $ 167 $ 517 $ 88 $ 6,092 $ 5,230 Performing loans other 218,536 242,198 296,687 268,619 114,440 131,695 78,450 77,213 708,113 719,725 Total performing loans 221,550 245,283 299,102 270,509 114,586 131,862 78,967 77,301 714,205 724,955 Nonperforming loans (1) Nonperforming TDR loans 638 593 548 — 6 28 1,415 — 2,607 621 Nonperforming loans other 1,757 1,758 1,681 3,391 244 447 634 1,823 4,316 7,419 Total nonperforming loans 2,395 2,351 2,229 3,391 250 475 2,049 1,823 6,923 8,040 Total loans $ 223,945 $ 247,634 $ 301,331 $ 273,900 $ 114,836 $ 132,337 $ 81,016 $ 79,124 $ 721,128 $ 732,995 (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 residential real estate, commercial/agriculture real estate, consumer and other loans and purchased third party loans as of March 31, 2018 and September 30, 2017 , respectively, was as follows: 30-59 Days Past Due 60-89 Days Past Due Greater Than 89 Days Total Past Due Current Total Loans Nonaccrual Loans Recorded March 31, 2018 Residential real estate: One to four family $ 3,240 $ 615 $ 1,382 $ 5,237 $ 203,807 $ 209,044 $ 2,276 $ 119 Purchased HELOC loans 339 — — 339 15,848 16,187 — — Commercial/Agricultural real estate: Commercial real estate 395 68 166 629 187,106 187,735 376 — Agricultural real estate 857 1,373 1,588 3,818 60,325 64,143 1,588 — Multi-family real estate — — 138 138 38,251 38,389 138 — Construction and land development — 81 127 208 12,972 13,180 127 — Consumer non-real estate: Originated indirect paper 367 — 40 407 73,192 73,599 68 1 Purchased indirect paper 411 155 144 710 21,955 22,665 — 144 Other Consumer 198 20 25 243 18,159 18,402 20 17 Commercial/Agricultural non-real estate: Commercial non-real estate 241 10 155 406 57,794 58,200 1,480 — Agricultural non-real estate 315 703 525 1,543 21,986 23,529 569 — Total $ 6,363 $ 3,025 $ 4,290 $ 13,678 $ 711,395 $ 725,073 $ 6,642 $ 281 September 30, 2017 Residential real estate: One to four family $ 2,811 $ 393 $ 1,228 $ 4,432 $ 225,131 $ 229,563 $ 2,200 $ 151 Purchased HELOC loans 250 — — 250 17,821 18,071 — — Commercial/Agricultural real estate: Commercial real estate 332 70 282 684 159,278 159,962 572 — Agricultural real estate 57 — 2,405 2,462 65,540 68,002 2,723 96 Multi-family real estate — — — — 26,228 26,228 — — Construction and land development — — — — 19,708 19,708 — — Consumer non-real estate: Originated indirect paper 426 112 123 661 85,071 85,732 74 80 Purchased indirect paper 601 305 221 1,127 28,428 29,555 — 221 Other Consumer 120 79 57 256 20,412 20,668 76 25 Commercial/Agricultural non-real estate: Commercial non-real estate 75 23 156 254 54,997 55,251 1,618 — Agricultural non-real estate 757 — 120 877 22,996 23,873 189 16 Total $ 5,429 $ 982 $ 4,592 $ 11,003 $ 725,610 $ 736,613 $ 7,452 $ 589
Bank impaired loans	A summary of the Company’s impaired loans as of March 31, 2018 and September 30, 2017 was as follows: Recorded Investment Unpaid Principal Balance Related Allowance Average Recorded Investment Interest Income Recognized March 31, 2018 With No Related Allowance Recorded: Residential real estate $ 4,316 $ 4,316 $ — $ 4,166 $ 160 Commercial/agriculture real estate 11,419 11,419 — 12,023 362 Consumer non-real estate 1,319 1,319 — 877 86 Commercial/agricultural non-real estate 7,049 7,049 — 6,422 85 Total $ 24,103 $ 24,103 $ — $ 23,488 $ 693 With An Allowance Recorded: Residential real estate $ 1,356 $ 1,356 $ 232 $ 1,277 $ 27 Commercial/agriculture real estate — — — — — Consumer non-real estate 108 108 38 188 — Commercial/agricultural non-real estate 66 66 27 45 — Total $ 1,530 $ 1,530 $ 297 $ 1,510 $ 27 March 31, 2018 Totals: Residential real estate $ 5,672 $ 5,672 $ 232 $ 5,443 $ 187 Commercial/agriculture real estate 11,419 11,419 — 12,023 362 Consumer non-real estate 1,427 1,427 38 1,065 86 Commercial/agricultural non-real estate 7,115 7,115 27 6,467 85 Total $ 25,633 $ 25,633 $ 297 $ 24,998 $ 720 Recorded Investment Unpaid Principal Balance Related Allowance Average Recorded Investment Interest Income Recognized September 30, 2017 With No Related Allowance Recorded: Residential real estate $ 4,015 $ 4,015 $ — $ 3,440 $ 9 Commercial/agriculture real estate 12,626 12,626 — 4,460 2 Consumer non-real estate 433 433 — 340 16 Commercial/agricultural non-real estate 5,795 5,795 — 2,628 11 Total $ 22,869 $ 22,869 $ — $ 10,868 $ 38 With An Allowance Recorded: Residential real estate $ 1,198 $ 1,198 $ 214 $ 1,545 $ 2 Commercial/agriculture real estate — — — — — Consumer non-real estate 269 269 65 306 — Commercial/agricultural non-real estate 23 23 23 101 — Total $ 1,490 $ 1,490 $ 302 $ 1,952 $ 2 September 30, 2016 Totals: Residential real estate $ 5,213 $ 5,213 $ 214 $ 4,985 $ 11 Commercial/agriculture real estate 12,626 12,626 — 4,460 2 Consumer non-real estate 702 702 65 646 16 Commercial/agricultural non-real estate 5,818 5,818 23 2,729 11 Total $ 24,359 $ 24,359 $ 302 $ 12,820 $ 40
Troubled debt restructuring	The following provides detail, including specific reserve and reasons for modification, related to loans identified as TDRs during the six months ended March 31, 2018 and the year ended September 30, 2017 : Number of Contracts Modified Rate Modified Payment Modified Under- writing Other Pre-Modification Outstanding Recorded Investment Post-Modification Outstanding Recorded Investment Specific Reserve Six months ended March 31, 2018 TDRs: Residential real estate 2 $ — $ — $ 22 $ 49 $ 71 $ 71 $ — Commercial/Agricultural real estate 6 — 410 259 432 1,102 1,102 — Consumer non-real estate — — — — — — — — Commercial/Agricultural non-real estate 7 — 84 486 1,300 1,870 1,870 — Totals 15 $ — $ 494 $ 767 $ 1,781 $ 3,043 $ 3,043 $ — Number of Contracts Modified Rate Modified Payment Modified Under- writing Other Pre-Modification Outstanding Recorded Investment Post-Modification Outstanding Recorded Investment Specific Reserve Year ended September 30, 2017 TDRs: Residential real estate 9 $ — $ — $ 679 $ 236 $ 915 $ 915 $ 24 Commercial/Agricultural real estate 8 — — 1,822 68 1,890 1,890 — Consumer non-real estate 4 — — 4 28 32 32 — Commercial/Agricultural non-real estate 2 — — — 93 93 93 — Totals 23 $ — $ — $ 2,505 $ 425 $ 2,930 $ 2,930 $ 24 A summary of loans by loan segment modified in a troubled debt restructuring as of March 31, 2018 and September 30, 2017 , was as follows: March 31, 2018 September 30, 2017 Number of Modifications Recorded Investment Number of Modifications Recorded Investment Troubled debt restructurings: Residential real estate 33 $ 3,652 32 $ 3,678 Commercial/Agricultural real estate 14 2,963 8 1,890 Consumer non-real estate 18 152 20 195 Commercial/Agricultural non-real estate 8 1,932 2 88 Total troubled debt restructurings 73 $ 8,699 62 $ 5,851 The following table provides information related to restructured loans that were considered in default as of March 31, 2018 and September 30, 2017 : March 31, 2018 September 30, 2017 Number of Modifications Recorded Investment Number of Modifications Recorded Investment Troubled debt restructurings: Residential real estate 5 $ 637 4 $ 593 Commercial/Agricultural real estate 2 548 — — Consumer non-real estate 2 6 3 28 Commercial/Agricultural non-real estate 5 1,416 — — Total troubled debt restructurings 14 $ 2,607 7 $ 621 Following is a summary of TDR loans by accrual status as of March 31, 2018 and September 30, 2017 . March 31, 2018 September 30, 2017 Troubled debt restructure loans: Accrual status $ 6,092 $ 5,230 Non-accrual status 2,607 621 Total $ 8,699 $ 5,851
Schedule of acquired loans	The outstanding balance and the carrying amount of acquired loans included in the consolidated balance sheet are as follows: March 31, 2018 Accountable for under ASC 310-30 (Purchased Credit Impaired "PCI" loans) Outstanding balance $ 10,570 Carrying amount $ 8,395 Accountable for under ASC 310-20 (non-PCI loans) Outstanding balance $ 221,297 Carrying amount $ 218,688 Total acquired loans Outstanding balance $ 231,867 Carrying amount $ 227,083
Schedule of accretable yield	The following table provides changes in accretable yield for all acquired loans accounted for under ASC 310-20: March 31, 2018 Balance at beginning of period $ 2,893 Acquisitions — Reduction due to unexpected early payoffs — Reclass from non-accretable difference — Disposals/transfers — Accretion (284 ) Balance at end of period $ 2,609

MORTGAGE SERVICING RIGHTS (Tabl

MORTGAGE SERVICING RIGHTS (Tables)	6 Months Ended
	Mar. 31, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
Mortgage servicing rights activity	Mortgage servicing rights activity for the six months ended March 31, 2018 and year ended September 30, 2017 were as follows: Six Months Ended Twelve Months Ended March 31, 2018 September 30, 2017 Balance at beginning of period $ 1,886 $ — MSR asset acquired — 1,909 MSRs capitalized 129 13 Amortization during the period (166 ) (36 ) Valuation allowance at end of period — — Net book value at end of period $ 1,849 $ 1,886 Fair value of MSR asset at end of period $ 2,213 $ 1,951 Residential mortgage loans serviced for others $ 279,342 $ 282,392 Net book value of MSR asset to loans serviced for others 0.66 % 0.67 %

FEDERAL HOME LOAN BANK ADVANC21

FEDERAL HOME LOAN BANK ADVANCES AND OTHER BORROWINGS (Tables)	6 Months Ended
	Mar. 31, 2018
Banking and Thrift [Abstract]
A summary of Federal Home Loan Bank advances	A summary of Federal Home Loan Bank advances and other borrowings at March 31, 2018 and September 30, 2017 is as follows: March 31, 2018 September 30, 2017 Advances from FHLB: Fixed rates $ 71,000 $ 90,000 Overnight borrowings 14,000 — Total FHLB advances 85,000 90,000 Senior notes: Variable rate due in May 2021 10,083 10,694 Variable rate due in August 2022 4,750 5,000 14,833 15,694 Subordinated notes: 6.75% due August 2027, variable rate commencing August 2022 5,000 5,000 6.75% due August 2027, variable rate commencing August 2022 10,000 10,000 15,000 15,000 Less: unamortized debt issuance costs (354 ) (375 ) Total other borrowings 29,479 30,319 TOTALS $ 114,479 $ 120,319
Schedule of maturities of long-term debt	Maturities of FHLB advances and other borrowings are as follows: Fiscal years ending September 30, 2018 $ 85,000 2019 — 2020 — 2021 10,083 2022 4,718 Thereafter 14,678 $ 114,479

STOCK-BASED COMPENSATION (Table

STOCK-BASED COMPENSATION (Tables)	6 Months Ended
	Mar. 31, 2018
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Schedule of restricted stock awards	Restricted Common Stock Award March 31, 2018 September 30, 2017 Number of Shares Weighted Number of Shares Weighted Restricted Shares Unvested and outstanding at beginning of fiscal year 42,378 $ 12.07 23,159 $ 9.59 Granted 19,523 13.60 25,569 13.53 Vested (1,014 ) 12.34 (6,350 ) 8.88 Forfeited (11,847 ) 10.45 — — Unvested and outstanding fiscal to date 49,040 $ 13.09 42,378 $ 12.07
Summary of stock option activity	Common Stock Option Awards Option Shares Weighted Average Exercise Price Weighted Average Remaining Contractual Term Aggregate Intrinsic Value 2018 Outstanding at September 30, 2017 146,606 $ 9.45 Granted 8,000 13.60 Exercised (6,042 ) 8.11 Forfeited or expired (26,894 ) — Outstanding at March 31, 2018 121,670 $ 9.82 6.21 Exercisable at March 31, 2018 56,770 $ 7.76 3.49 $ 355 Fully vested and expected to vest 121,670 $ 9.82 6.21 $ 510 2017 Outstanding at September 30, 2016 140,706 $ 8.67 Granted 23,000 13.75 Exercised (14,100 ) 8.27 Forfeited or expired (3,000 ) 11.00 Outstanding at September 30, 2017 146,606 $ 9.45 6.68 Exercisable at September 30, 2017 57,712 $ 7.70 3.89 $ 361 Fully vested and expected to vest 146,606 $ 9.45 6.68 $ 659
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: 2018 2017 Intrinsic value of options exercised $ 33 $ 69 Cash received from options exercised $ 50 $ 114 Tax benefit realized from options exercised $ — $ —
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: 2018 2017 Dividend yield 1.18 % 1.16 % Risk-free interest rate 2.4 % 2.2 % Weighted average expected life (years) 10 10 Expected volatility 2.3 % 2.4 %

FAIR VALUE ACCOUNTING (Tables)

FAIR VALUE ACCOUNTING (Tables)	6 Months Ended
	Mar. 31, 2018
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 March 31, 2018 and September 30, 2017 : Fair Value Quoted Prices in Active Markets for Identical Instruments (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) March 31, 2018 Investment securities: U.S. government agency obligations $ 36,916 $ — $ 36,916 $ — Obligations of states and political subdivisions 34,969 — 34,969 — Mortgage-backed securities 41,069 — 41,069 — Agency Securities 233 — 233 — Corporate debt securities 5,127 — 5,127 — Total $ 118,314 $ — $ 118,314 $ — September 30, 2017 Investment securities: U.S. government agency obligations $ 18,041 $ — $ 18,041 $ — Obligations of states and political subdivisions 35,795 — 35,795 — Mortgage-backed securities 36,474 — 36,474 — Agency securities 230 — 230 — Corporate debt securities 5,343 5,343 Total $ 95,883 $ — $ 95,883 $ —
Assets measured on a nonrecurring basis	The following tables present the financial instruments measured at fair value on a nonrecurring basis as of March 31, 2018 and September 30, 2017 : Fair Value Quoted Prices in Active Markets for Identical Instruments (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) March 31, 2018 Foreclosed and repossessed assets, net $ 7,080 $ — $ — $ 7,080 Impaired loans with allocated allowances 1,443 — — 1,443 Mortgage servicing rights 2,213 — — 2,213 Total $ 10,736 $ — $ — $ 10,736 September 30, 2017 Foreclosed and repossessed assets, net $ 6,017 $ — $ — $ 6,017 Impaired loans with allocated allowances 1,490 — — 1,490 Mortgage servicing rights 1,951 — — 1,951 Total $ 9,458 $ — $ — $ 9,458
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 March 31, 2018 . Fair Value Valuation Techniques (1) Significant Unobservable Inputs (2) Range March 31, 2018 Foreclosed and repossessed assets, net $ 7,080 Appraisal value Estimated costs to sell 10 - 15% Impaired loans with allocated allowances $ 1,443 Appraisal value Estimated costs to sell 10 - 15% Mortgage servicing rights $ 2,213 Discounted cash flows Discounted rates 9.5% - 12.5% September 30, 2017 Foreclosed and repossessed assets, net $ 6,017 Appraisal value Estimated costs to sell 10 - 15% Impaired loans with allocated allowances $ 1,490 Appraisal value Estimated costs to sell 10 - 15% Mortgage servicing rights $ 1,951 Discounted cash flows Discounted rates 9.5% - 12.5% (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: March 31, 2018 September 30, 2017 Valuation Method Used Carrying Amount Estimated Fair Value Carrying Amount Estimated Fair Value Financial assets: Cash and cash equivalents (Level 1) $ 31,468 $ 31,468 $ 41,677 $ 41,677 Other interest-bearing deposits (Level 1) 8,399 8,351 8,148 8,143 Securities available for sale "AFS" See above 118,314 118,314 95,883 95,883 Securities held to maturity "HTM" (Level II) 5,013 5,041 5,453 5,605 Non-marketable equity securities, at cost (Level II) 7,707 7,707 7,292 7,292 Loans receivable, net (Level III) 715,241 719,042 727,053 737,119 Loans held for sale (Level II) 1,520 1,520 2,334 2,334 Mortgage servicing rights (Level III) 1,849 2,213 1,886 1,951 Accrued interest receivable (Level 1) 3,251 3,251 3,291 3,291 Financial liabilities: Deposits (Level III) $ 748,615 $ 752,315 $ 742,504 $ 746,025 FHLB advances (Level III) 85,000 84,985 90,000 89,998 Other borrowings (Level 1) 29,479 29,479 30,319 30,319 Accrued interest payable (Level 1) 289 289 227 227

OTHER COMPREHENSIVE INCOME (L24

OTHER COMPREHENSIVE INCOME (LOSS) (Tables)	6 Months Ended
	Mar. 31, 2018
Equity [Abstract]
Tax effects allocated to each component of other comprehensive income (loss)	The following table shows the tax effects allocated to each component of other comprehensive income for the six months ended March 31, 2018 and 2017: 2018 2017 Before-Tax Amount Tax Expense Net-of-Tax Amount Before-Tax Amount Tax Expense Net-of-Tax Amount Unrealized gains (losses) on securities: Net unrealized (losses) gains arising during the period $ (2,170 ) $ 579 $ (1,591 ) $ (2,140 ) $ 856 $ (1,284 ) Less: reclassification adjustment for (losses) gains included in net income (21 ) 5 (16 ) 29 (12 ) 17 Less: reclassification of certain deferred tax effects (1) (137 ) — (137 ) — — — Other comprehensive loss $ (2,328 ) $ 584 $ (1,744 ) $ (2,111 ) $ 844 $ (1,267 ) (1) Amounts reclassified to retained earnings due to early adoption of ASU 2018-02. For further information, refer to Note 1.
Changes in the accumulated balances for each component of other comprehensive income (loss)	The changes in the accumulated balances for each component of other comprehensive income (loss) for the twelve months ended September 30, 2017 and the six months ended March 31, 2018 were as follows: Unrealized Gains (Losses) on Securities Defined Benefit Plans Other Accumulated Comprehensive Income (Loss) Balance, October 1, 2016 $ 614 $ — $ 614 Current year-to-date other comprehensive loss, net of tax (881 ) — (881 ) Ending balance, September 30, 2017 $ (267 ) $ — $ (267 ) Current year-to-date other comprehensive loss, net of tax (1,744 ) — (1,744 ) Ending balance, March 31, 2018 $ (2,011 ) $ — $ (2,011 )
Reclassification out of accumulated other comprehensive income (loss)	Reclassifications out of accumulated other comprehensive income (loss) for the six months ended March 31, 2018 were as follows: Details about Accumulated Other Comprehensive Income Components Amounts Reclassified from Accumulated Other Comprehensive Income (1) Affected Line Item on the Statement of Operations Unrealized gains and losses Sale of securities $ — Net gain on sale of available for sale securities Realized losses on securities available Total fair value adjustments and other-than- for sale for OTTI write-down (21 ) temporary impairment (21 ) Tax Effect 5 Provision for income taxes Total reclassifications for the period $ (16 ) Net income attributable to common shareholders (1) Amounts in parentheses indicate decreases to income/loss. Reclassifications out of accumulated other comprehensive income for the six months ended March 31, 2017 were as follows: Details about Accumulated Other Comprehensive Income Components Amounts Reclassified from Accumulated Other Comprehensive Income (1) Affected Line Item on the Statement of Operations Unrealized gains and losses Sale of securities $ 29 Net gain on sale of available for sale securities Tax Effect (12 ) Provision for income taxes Total reclassifications for the period $ 17 Net income attributable to common shareholders (1) Amounts in parentheses indicate decreases to profit/loss.

NATURE OF BUSINESS AND SUMMAR25

NATURE OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Operations Narrative) (Details) - branch	6 Months Ended
	Mar. 31, 2018	Aug. 18, 2017
Accounting Policies [Abstract]
Number of offices	21
Number of additional offices		7

NATURE OF BUSINESS AND SUMMAR26

NATURE OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Loan and Tax Narrative) (Details) $ in Thousands	1 Months Ended	6 Months Ended	12 Months Ended
	Dec. 31, 2017USD ($)	Mar. 31, 2018USD ($)segment	Sep. 30, 2018
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
Number of reportable segments | segment		1
Unrealized loss on securities, provisional income tax expense	$ 275
Change in tax rate, deferred tax asset, provisional income tax expense		$ 275
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
Scenario, Forecast
Accounts, Notes, Loans and Financing Receivable [Line Items]
Federal statutory income tax rate			24.50%
Accounting Standards Update 2018-02 | New Accounting Pronouncement, Early Adoption, Effect
Accounts, Notes, Loans and Financing Receivable [Line Items]
Reclassification of certain deferred tax effects		$ 137

INVESTMENT SECURITIES (Summary

INVESTMENT SECURITIES (Summary of Amortized Cost, Estimated Fair Value and Related Unrealized Gains and Losses on Securities Available For Sale) (Details) - USD ($) $ in Thousands	Mar. 31, 2018	Sep. 30, 2017
Summary of amortized cost, estimated fair value and related unrealized gains and losses on securities available for sale
Amortized Cost	$ 121,088	$ 96,328
Gross Unrealized Gains	163	513
Gross Unrealized Losses	2,937	958
Estimated Fair Value	118,314	95,883
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	37,928	18,454
Gross Unrealized Gains	8	35
Gross Unrealized Losses	1,020	448
Estimated Fair Value	36,916	18,041
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	35,563	35,656
Gross Unrealized Gains	15	271
Gross Unrealized Losses	609	132
Estimated Fair Value	34,969	35,795
Mortgage-backed securities
Summary of amortized cost, estimated fair value and related unrealized gains and losses on securities available for sale
Amortized Cost	42,095	36,661
Gross Unrealized Gains	30	124
Gross Unrealized Losses	1,056	311
Estimated Fair Value	41,069	36,474
Agency securities
Summary of amortized cost, estimated fair value and related unrealized gains and losses on securities available for sale
Amortized Cost	125	147
Gross Unrealized Gains	110	83
Gross Unrealized Losses	2	0
Estimated Fair Value	233	230
Corporate debt securities
Summary of amortized cost, estimated fair value and related unrealized gains and losses on securities available for sale
Amortized Cost	5,377	5,410
Gross Unrealized Gains	0	0
Gross Unrealized Losses	250	67
Estimated Fair Value	$ 5,127	$ 5,343

INVESTMENT SECURITIES (Held-to-

INVESTMENT SECURITIES (Held-to-maturity Securities) (Details) - USD ($) $ in Thousands	Mar. 31, 2018	Sep. 30, 2017
Schedule of Held-to-maturity Securities [Line Items]
Amortized Cost	$ 5,013	$ 5,453
Gross Unrealized Gains	47	153
Gross Unrealized Losses	19	1
Estimated Fair Value	5,041	5,605
Obligations of states and political subdivisions
Schedule of Held-to-maturity Securities [Line Items]
Amortized Cost	1,309	1,311
Gross Unrealized Gains	0	17
Gross Unrealized Losses	3	0
Estimated Fair Value	1,306	1,328
Mortgage-backed securities
Schedule of Held-to-maturity Securities [Line Items]
Amortized Cost	3,704	4,142
Gross Unrealized Gains	47	136
Gross Unrealized Losses	16	1
Estimated Fair Value	$ 3,735	$ 4,277

INVESTMENT SECURITIES (Narrativ

INVESTMENT SECURITIES (Narrative) (Details)	Mar. 31, 2018USD ($)
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	2,336,000
Specific Municipal Deposits | U.S. government agency obligations
Schedule of Available-for-sale Securities [Line Items]
Securities pledged as collateral	7,224,000
Specific Municipal Deposits | Mortgage-backed securities
Schedule of Available-for-sale Securities [Line Items]
Securities pledged as collateral	25,802,000
Specific Municipal Deposits | Certificates of Deposits
Schedule of Available-for-sale Securities [Line Items]
Securities pledged as collateral	$ 250,000

INVESTMENT SECURITIES (Availabl

INVESTMENT SECURITIES (Available-for-sale Securities, Maturity) (Details) - USD ($) $ in Thousands	Mar. 31, 2018	Sep. 30, 2017
Amortized Cost
Due in one year or less	$ 1,378	$ 160
Due after one year through five years	14,668	15,008
Due after five years through ten years	43,956	30,586
Due after ten years	18,866	13,766
Single maturity date	78,868	59,520
Amortized Cost	121,088	96,328
Securities without contractual maturities	125	147
Estimated Fair Value
Due in one year or less	1,372	160
Due after one year through five years	14,501	15,056
Due after five years through ten years	42,694	30,330
Due after ten years	18,444	13,633
Single maturity date	77,011	59,179
Estimated Fair Value	118,314	95,883
Securities without contractual maturities	234	230
Mortgage backed securities
Amortized Cost
Amortized Cost	42,095	36,661
Estimated Fair Value
Estimated Fair Value	$ 41,069	$ 36,474

INVESTMENT SECURITIES (Held-t31

INVESTMENT SECURITIES (Held-to-maturity Securities, Maturity) (Details) - USD ($) $ in Thousands	Mar. 31, 2018	Sep. 30, 2017
Amortized Cost
Due after one year through five years	$ 1,309	$ 1,311
Mortgage backed securities	3,704	4,142
Total held to maturity securities	5,013	5,453
Estimated Fair Value
Due after one year through five years	1,306	1,328
Mortgage backed securities	3,735	4,277
Total held to maturity securities	$ 5,041	$ 5,605

INVESTMENT SECURITIES (Schedule

INVESTMENT SECURITIES (Schedule of Available-for-sale Securities) (Details) - USD ($) $ in Thousands	Mar. 31, 2018	Sep. 30, 2017
Fair Value
Less than 12 Months	$ 89,181	$ 35,976
12 Months or More	23,078	20,386
Total	112,259	56,362
Unrealized Loss
Less than 12 Months	1,631	411
12 Months or More	1,306	547
Total	2,937	958
U.S. government agency obligations
Fair Value
Less than 12 Months	25,787	8,296
12 Months or More	10,471	6,932
Total	36,258	15,228
Unrealized Loss
Less than 12 Months	310	186
12 Months or More	710	262
Total	1,020	448
Obligations of states and political subdivisions
Fair Value
Less than 12 Months	28,889	8,170
12 Months or More	3,319	3,701
Total	32,208	11,871
Unrealized Loss
Less than 12 Months	443	62
12 Months or More	166	70
Total	609	132
Mortgage-backed securities
Fair Value
Less than 12 Months	29,358	14,167
12 Months or More	9,288	9,753
Total	38,646	23,920
Unrealized Loss
Less than 12 Months	626	96
12 Months or More	430	215
Total	1,056	311
Agency securities
Fair Value
Less than 12 Months	20
12 Months or More	0
Total	20
Unrealized Loss
Less than 12 Months	2
12 Months or More	0
Total	2
Corporate debt securities
Fair Value
Less than 12 Months	5,127	5,343
12 Months or More	0	0
Total	5,127	5,343
Unrealized Loss
Less than 12 Months	250	67
12 Months or More	0	0
Total	$ 250	$ 67

INVESTMENT SECURITIES (Schedu33

INVESTMENT SECURITIES (Schedule of Held to Maturity Securities) (Details) - USD ($) $ in Thousands	Mar. 31, 2018	Sep. 30, 2017
Fair Value
Less than 12 Months	$ 2,702	$ 406
12 Months or More	0	0
Total	2,702	406
Unrealized Loss
Less than 12 Months	19	1
12 Months or More	0	0
Total	19	1
Obligations of states and political subdivisions
Fair Value
Less than 12 Months	1,131	0
12 Months or More	0	0
Total	1,131	0
Unrealized Loss
Less than 12 Months	3	0
12 Months or More	0	0
Total	3	0
Mortgage-backed securities
Fair Value
Less than 12 Months	1,571	406
12 Months or More	0	0
Total	1,571	406
Unrealized Loss
Less than 12 Months	16	1
12 Months or More	0	0
Total	$ 16	$ 1

LOANS, ALLOWANCE FOR LOAN LOS34

LOANS, ALLOWANCE FOR LOAN LOSSES AND IMPAIRED LOANS (Narrative) (Details)	6 Months Ended
	Mar. 31, 2018USD ($)TDR	Sep. 30, 2017USD ($)TDR	Aug. 31, 2017USD ($)	May 31, 2016USD ($)	Feb. 29, 2016USD ($)	Oct. 31, 2012USD ($)
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	$ 725,073,000	$ 736,613,000
Percentage of loan amounts deposited into cash reserve account						3.00%
Cash reserve account balance						$ 1,000,000
Board of director limit on purchase of loans under loan purchase agreement	50,000,000
Cash reserve maximum allowed balance	716,000
Impaired financing receivable, recorded investment	25,633,000	24,359,000
Recorded Investment	$ 8,699,000	$ 5,851,000
Number of delinquent TDR | TDR	7	3
Recorded investment in delinquent TDR	$ 2,554,000	$ 504,000
TDR Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Past due period & nonaccruing	90+ days
Past due, minimum period	90 days
Recorded Investment	$ 8,699,000	5,851,000
Substandard
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	15,907,000	16,056,000
Recorded Investment	6,364,000	6,473,000
Performing loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Recorded Investment	$ 6,092,000	5,230,000
Consumer and Other
Accounts, Notes, Loans and Financing Receivable [Line Items]
Rate earned on all new loan originations of purchased consumer loans	4.19%
Central Bank in Rice Lake and Barron
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable					$ 16,363,000
Community Bank of Northern Wisconsin
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable				$ 111,740,000
Wells Federal
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable			$ 189,077,000
Commercial/Agriculture Real Estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Impaired financing receivable, recorded investment	$ 11,419,000	12,626,000
Commercial/Agriculture Real Estate | Agricultural real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loan-to-value ratio, percentage	75.00%
Loans receivable	$ 64,143,000	68,002,000
Commercial/Agriculture Real Estate | Agricultural real estate | Substandard
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	4,753,000	5,672,000
Consumer Non-real Estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Impaired financing receivable, recorded investment	1,427,000	702,000
Consumer Non-real Estate | Purchased indirect paper
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	22,665,000	29,555,000
Consumer Non-real Estate | Purchased indirect paper | Substandard
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	0	0
Originated Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	493,206,000	472,593,000
Recorded Investment	8,699,000	5,851,000
Originated Loans | Substandard
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	3,978,000	3,536,000
Originated Loans | Commercial/Agriculture Real Estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Recorded Investment	2,963,000	1,890,000
Originated Loans | Commercial/Agriculture Real Estate | Agricultural real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	12,683,000	10,628,000
Originated Loans | Commercial/Agriculture Real Estate | Agricultural real estate | Substandard
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	78,000	80,000
Originated Loans | Consumer Non-real Estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Recorded Investment	152,000	195,000
Originated Loans | Consumer Non-real Estate | Purchased indirect paper
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	22,665,000	29,555,000
Originated Loans | Consumer Non-real Estate | Purchased indirect paper | Substandard
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	0	0
Acquired Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable		264,020,000
Recorded Investment	$ 10,570,000	12,035,000
Number of delinquent TDR | TDR	2
Modifications, recorded investment, committed to refinance	$ 529,000
Acquired Loans | Substandard
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	11,929,000	12,520,000
Recorded Investment	3,202,000	2,387,000
Acquired Loans | Commercial/Agriculture Real Estate | Agricultural real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	51,460,000	57,374,000
Acquired Loans | Commercial/Agriculture Real Estate | Agricultural real estate | Substandard
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	$ 4,675,000	$ 5,592,000

LOANS, ALLOWANCE FOR LOAN LOS35

LOANS, ALLOWANCE FOR LOAN LOSSES AND IMPAIRED LOANS (Summary of Originated and Acquired Loans by Type and Risk) (Details) - USD ($) $ in Thousands	Mar. 31, 2018	Sep. 30, 2017	Mar. 31, 2017	Sep. 30, 2016
Mortgage Loans on Real Estate [Line Items]
Gross loans	$ 725,073	$ 736,613
Unearned net deferred fees and costs and loans in process	839	1,471
Unamortized discount on acquired loans	(4,784)	(5,089)
Allowance for loan losses	(5,887)	(5,942)	$ (5,835)	$ (6,068)
Loans receivable, net	715,241	727,053
Pass
Mortgage Loans on Real Estate [Line Items]
Gross loans	705,002	715,942
Special Mention
Mortgage Loans on Real Estate [Line Items]
Gross loans	4,164	4,615
Substandard
Mortgage Loans on Real Estate [Line Items]
Gross loans	15,907	16,056
Doubtful
Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Unlikely to be Collected Financing Receivable
Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Originated Loans
Mortgage Loans on Real Estate [Line Items]
Gross loans	493,206	472,593
Allowance for loan losses	(5,570)	(5,942)	(5,835)
Originated Loans | Pass
Mortgage Loans on Real Estate [Line Items]
Gross loans	488,115	467,795
Originated Loans | Special Mention
Mortgage Loans on Real Estate [Line Items]
Gross loans	1,113	1,262
Originated Loans | Substandard
Mortgage Loans on Real Estate [Line Items]
Gross loans	3,978	3,536
Originated Loans | Doubtful
Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Originated Loans | Unlikely to be Collected Financing Receivable
Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Acquired Loans
Mortgage Loans on Real Estate [Line Items]
Gross loans		264,020
Allowance for loan losses	(317)		0
Acquired Loans | Pass
Mortgage Loans on Real Estate [Line Items]
Gross loans	216,887	248,147
Acquired Loans | Special Mention
Mortgage Loans on Real Estate [Line Items]
Gross loans	3,051	3,353
Acquired Loans | Substandard
Mortgage Loans on Real Estate [Line Items]
Gross loans	11,929	12,520
Acquired Loans | Doubtful
Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Acquired Loans | Unlikely to be Collected Financing Receivable
Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Residential Real Estate
Mortgage Loans on Real Estate [Line Items]
Allowance for loan losses	(1,436)		(1,707)	(2,039)
Residential Real Estate | One to four family
Mortgage Loans on Real Estate [Line Items]
Gross loans	209,044	229,563
Residential Real Estate | One to four family | Pass
Mortgage Loans on Real Estate [Line Items]
Gross loans	204,586	225,769
Residential Real Estate | One to four family | Special Mention
Mortgage Loans on Real Estate [Line Items]
Gross loans	280	873
Residential Real Estate | One to four family | Substandard
Mortgage Loans on Real Estate [Line Items]
Gross loans	4,178	2,921
Residential Real Estate | One to four family | Doubtful
Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Residential Real Estate | One to four family | Unlikely to be Collected Financing Receivable
Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Residential Real Estate | HELOC loans
Mortgage Loans on Real Estate [Line Items]
Gross loans	16,187	18,071
Residential Real Estate | HELOC loans | Pass
Mortgage Loans on Real Estate [Line Items]
Gross loans	16,187	18,071
Residential Real Estate | HELOC loans | Special Mention
Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Residential Real Estate | HELOC loans | Substandard
Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Residential Real Estate | HELOC loans | Doubtful
Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Residential Real Estate | HELOC loans | Unlikely to be Collected Financing Receivable
Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Residential Real Estate | Originated Loans
Mortgage Loans on Real Estate [Line Items]
Allowance for loan losses	(1,310)	(1,458)	(1,707)
Residential Real Estate | Originated Loans | One to four family
Mortgage Loans on Real Estate [Line Items]
Gross loans	122,903	132,380
Residential Real Estate | Originated Loans | One to four family | Pass
Mortgage Loans on Real Estate [Line Items]
Gross loans	120,547	130,837
Residential Real Estate | Originated Loans | One to four family | Special Mention
Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Residential Real Estate | Originated Loans | One to four family | Substandard
Mortgage Loans on Real Estate [Line Items]
Gross loans	2,356	1,543
Residential Real Estate | Originated Loans | One to four family | Doubtful
Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Residential Real Estate | Originated Loans | One to four family | Unlikely to be Collected Financing Receivable
Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Residential Real Estate | Originated Loans | HELOC loans
Mortgage Loans on Real Estate [Line Items]
Gross loans	16,187	18,071
Residential Real Estate | Originated Loans | HELOC loans | Pass
Mortgage Loans on Real Estate [Line Items]
Gross loans	16,187	18,071
Residential Real Estate | Originated Loans | HELOC loans | Special Mention
Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Residential Real Estate | Originated Loans | HELOC loans | Substandard
Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Residential Real Estate | Originated Loans | HELOC loans | Doubtful
Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Residential Real Estate | Originated Loans | HELOC loans | Unlikely to be Collected Financing Receivable
Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Residential Real Estate | Acquired Loans
Mortgage Loans on Real Estate [Line Items]
Allowance for loan losses	(126)		0
Residential Real Estate | Acquired Loans | One to four family
Mortgage Loans on Real Estate [Line Items]
Gross loans	86,141	97,183
Residential Real Estate | Acquired Loans | One to four family | Pass
Mortgage Loans on Real Estate [Line Items]
Gross loans	84,039	94,932
Residential Real Estate | Acquired Loans | One to four family | Special Mention
Mortgage Loans on Real Estate [Line Items]
Gross loans	280	873
Residential Real Estate | Acquired Loans | One to four family | Substandard
Mortgage Loans on Real Estate [Line Items]
Gross loans	1,822	1,378
Residential Real Estate | Acquired Loans | One to four family | Doubtful
Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Residential Real Estate | Acquired Loans | One to four family | Unlikely to be Collected Financing Receivable
Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Commercial/Agriculture Real Estate
Mortgage Loans on Real Estate [Line Items]
Allowance for loan losses	(2,729)		(2,188)	(1,883)
Commercial/Agriculture Real Estate | Commercial real estate
Mortgage Loans on Real Estate [Line Items]
Gross loans	187,735	159,962
Commercial/Agriculture Real Estate | Commercial real estate | Pass
Mortgage Loans on Real Estate [Line Items]
Gross loans	182,766	154,748
Commercial/Agriculture Real Estate | Commercial real estate | Special Mention
Mortgage Loans on Real Estate [Line Items]
Gross loans	1,715	1,863
Commercial/Agriculture Real Estate | Commercial real estate | Substandard
Mortgage Loans on Real Estate [Line Items]
Gross loans	3,254	3,351
Commercial/Agriculture Real Estate | Commercial real estate | Doubtful
Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Commercial/Agriculture Real Estate | Commercial real estate | Unlikely to be Collected Financing Receivable
Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Commercial/Agriculture Real Estate | Agricultural real estate
Mortgage Loans on Real Estate [Line Items]
Gross loans	64,143	68,002
Commercial/Agriculture Real Estate | Agricultural real estate | Pass
Mortgage Loans on Real Estate [Line Items]
Gross loans	58,242	61,567
Commercial/Agriculture Real Estate | Agricultural real estate | Special Mention
Mortgage Loans on Real Estate [Line Items]
Gross loans	1,148	763
Commercial/Agriculture Real Estate | Agricultural real estate | Substandard
Mortgage Loans on Real Estate [Line Items]
Gross loans	4,753	5,672
Commercial/Agriculture Real Estate | Agricultural real estate | Doubtful
Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Commercial/Agriculture Real Estate | Agricultural real estate | Unlikely to be Collected Financing Receivable
Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Commercial/Agriculture Real Estate | Multi-family real estate
Mortgage Loans on Real Estate [Line Items]
Gross loans	38,389	26,228
Commercial/Agriculture Real Estate | Multi-family real estate | Pass
Mortgage Loans on Real Estate [Line Items]
Gross loans	38,051	25,857
Commercial/Agriculture Real Estate | Multi-family real estate | Special Mention
Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Commercial/Agriculture Real Estate | Multi-family real estate | Substandard
Mortgage Loans on Real Estate [Line Items]
Gross loans	338	371
Commercial/Agriculture Real Estate | Multi-family real estate | Doubtful
Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Commercial/Agriculture Real Estate | Multi-family real estate | Unlikely to be Collected Financing Receivable
Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Commercial/Agriculture Real Estate | Construction and land development
Mortgage Loans on Real Estate [Line Items]
Gross loans	13,180	19,708
Commercial/Agriculture Real Estate | Construction and land development | Pass
Mortgage Loans on Real Estate [Line Items]
Gross loans	12,645	19,138
Commercial/Agriculture Real Estate | Construction and land development | Special Mention
Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Commercial/Agriculture Real Estate | Construction and land development | Substandard
Mortgage Loans on Real Estate [Line Items]
Gross loans	535	570
Commercial/Agriculture Real Estate | Construction and land development | Doubtful
Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Commercial/Agriculture Real Estate | Construction and land development | Unlikely to be Collected Financing Receivable
Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Commercial/Agriculture Real Estate | Originated Loans
Mortgage Loans on Real Estate [Line Items]
Allowance for loan losses	(2,642)	(2,523)	(2,188)
Commercial/Agriculture Real Estate | Originated Loans | Commercial real estate
Mortgage Loans on Real Estate [Line Items]
Gross loans	130,795	97,155
Commercial/Agriculture Real Estate | Originated Loans | Commercial real estate | Pass
Mortgage Loans on Real Estate [Line Items]
Gross loans	130,594	96,953
Commercial/Agriculture Real Estate | Originated Loans | Commercial real estate | Special Mention
Mortgage Loans on Real Estate [Line Items]
Gross loans	48	49
Commercial/Agriculture Real Estate | Originated Loans | Commercial real estate | Substandard
Mortgage Loans on Real Estate [Line Items]
Gross loans	153	153
Commercial/Agriculture Real Estate | Originated Loans | Commercial real estate | Doubtful
Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Commercial/Agriculture Real Estate | Originated Loans | Commercial real estate | Unlikely to be Collected Financing Receivable
Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Commercial/Agriculture Real Estate | Originated Loans | Agricultural real estate
Mortgage Loans on Real Estate [Line Items]
Gross loans	12,683	10,628
Commercial/Agriculture Real Estate | Originated Loans | Agricultural real estate | Pass
Mortgage Loans on Real Estate [Line Items]
Gross loans	12,144	10,051
Commercial/Agriculture Real Estate | Originated Loans | Agricultural real estate | Special Mention
Mortgage Loans on Real Estate [Line Items]
Gross loans	461	497
Commercial/Agriculture Real Estate | Originated Loans | Agricultural real estate | Substandard
Mortgage Loans on Real Estate [Line Items]
Gross loans	78	80
Commercial/Agriculture Real Estate | Originated Loans | Agricultural real estate | Doubtful
Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Commercial/Agriculture Real Estate | Originated Loans | Agricultural real estate | Unlikely to be Collected Financing Receivable
Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Commercial/Agriculture Real Estate | Originated Loans | Multi-family real estate
Mortgage Loans on Real Estate [Line Items]
Gross loans	36,713	24,486
Commercial/Agriculture Real Estate | Originated Loans | Multi-family real estate | Pass
Mortgage Loans on Real Estate [Line Items]
Gross loans	36,575	24,338
Commercial/Agriculture Real Estate | Originated Loans | Multi-family real estate | Special Mention
Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Commercial/Agriculture Real Estate | Originated Loans | Multi-family real estate | Substandard
Mortgage Loans on Real Estate [Line Items]
Gross loans	138	148
Commercial/Agriculture Real Estate | Originated Loans | Multi-family real estate | Doubtful
Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Commercial/Agriculture Real Estate | Originated Loans | Multi-family real estate | Unlikely to be Collected Financing Receivable
Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Commercial/Agriculture Real Estate | Originated Loans | Construction and land development
Mortgage Loans on Real Estate [Line Items]
Gross loans	8,990	12,399
Commercial/Agriculture Real Estate | Originated Loans | Construction and land development | Pass
Mortgage Loans on Real Estate [Line Items]
Gross loans	8,990	12,399
Commercial/Agriculture Real Estate | Originated Loans | Construction and land development | Special Mention
Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Commercial/Agriculture Real Estate | Originated Loans | Construction and land development | Substandard
Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Commercial/Agriculture Real Estate | Originated Loans | Construction and land development | Doubtful
Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Commercial/Agriculture Real Estate | Originated Loans | Construction and land development | Unlikely to be Collected Financing Receivable
Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Commercial/Agriculture Real Estate | Acquired Loans
Mortgage Loans on Real Estate [Line Items]
Allowance for loan losses	(87)		0
Commercial/Agriculture Real Estate | Acquired Loans | Commercial real estate
Mortgage Loans on Real Estate [Line Items]
Gross loans	56,940	62,807
Commercial/Agriculture Real Estate | Acquired Loans | Commercial real estate | Pass
Mortgage Loans on Real Estate [Line Items]
Gross loans	52,172	57,795
Commercial/Agriculture Real Estate | Acquired Loans | Commercial real estate | Special Mention
Mortgage Loans on Real Estate [Line Items]
Gross loans	1,667	1,814
Commercial/Agriculture Real Estate | Acquired Loans | Commercial real estate | Substandard
Mortgage Loans on Real Estate [Line Items]
Gross loans	3,101	3,198
Commercial/Agriculture Real Estate | Acquired Loans | Commercial real estate | Doubtful
Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Commercial/Agriculture Real Estate | Acquired Loans | Commercial real estate | Unlikely to be Collected Financing Receivable
Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Commercial/Agriculture Real Estate | Acquired Loans | Agricultural real estate
Mortgage Loans on Real Estate [Line Items]
Gross loans	51,460	57,374
Commercial/Agriculture Real Estate | Acquired Loans | Agricultural real estate | Pass
Mortgage Loans on Real Estate [Line Items]
Gross loans	46,098	51,516
Commercial/Agriculture Real Estate | Acquired Loans | Agricultural real estate | Special Mention
Mortgage Loans on Real Estate [Line Items]
Gross loans	687	266
Commercial/Agriculture Real Estate | Acquired Loans | Agricultural real estate | Substandard
Mortgage Loans on Real Estate [Line Items]
Gross loans	4,675	5,592
Commercial/Agriculture Real Estate | Acquired Loans | Agricultural real estate | Doubtful
Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Commercial/Agriculture Real Estate | Acquired Loans | Agricultural real estate | Unlikely to be Collected Financing Receivable
Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Commercial/Agriculture Real Estate | Acquired Loans | Multi-family real estate
Mortgage Loans on Real Estate [Line Items]
Gross loans	1,676	1,742
Commercial/Agriculture Real Estate | Acquired Loans | Multi-family real estate | Pass
Mortgage Loans on Real Estate [Line Items]
Gross loans	1,476	1,519
Commercial/Agriculture Real Estate | Acquired Loans | Multi-family real estate | Special Mention
Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Commercial/Agriculture Real Estate | Acquired Loans | Multi-family real estate | Substandard
Mortgage Loans on Real Estate [Line Items]
Gross loans	200	223
Commercial/Agriculture Real Estate | Acquired Loans | Multi-family real estate | Doubtful
Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Commercial/Agriculture Real Estate | Acquired Loans | Multi-family real estate | Unlikely to be Collected Financing Receivable
Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Commercial/Agriculture Real Estate | Acquired Loans | Construction and land development
Mortgage Loans on Real Estate [Line Items]
Gross loans	4,190	7,309
Commercial/Agriculture Real Estate | Acquired Loans | Construction and land development | Pass
Mortgage Loans on Real Estate [Line Items]
Gross loans	3,655	6,739
Commercial/Agriculture Real Estate | Acquired Loans | Construction and land development | Special Mention
Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Commercial/Agriculture Real Estate | Acquired Loans | Construction and land development | Substandard
Mortgage Loans on Real Estate [Line Items]
Gross loans	535	570
Commercial/Agriculture Real Estate | Acquired Loans | Construction and land development | Doubtful
Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Commercial/Agriculture Real Estate | Acquired Loans | Construction and land development | Unlikely to be Collected Financing Receivable
Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Consumer Non-real Estate
Mortgage Loans on Real Estate [Line Items]
Allowance for loan losses	(913)		(1,153)	(1,466)
Consumer Non-real Estate | Originated indirect paper
Mortgage Loans on Real Estate [Line Items]
Gross loans	73,599	85,732
Consumer Non-real Estate | Originated indirect paper | Pass
Mortgage Loans on Real Estate [Line Items]
Gross loans	73,447	85,330
Consumer Non-real Estate | Originated indirect paper | Special Mention
Mortgage Loans on Real Estate [Line Items]
Gross loans	7	8
Consumer Non-real Estate | Originated indirect paper | Substandard
Mortgage Loans on Real Estate [Line Items]
Gross loans	145	394
Consumer Non-real Estate | Originated indirect paper | Doubtful
Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Consumer Non-real Estate | Originated indirect paper | Unlikely to be Collected Financing Receivable
Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Consumer Non-real Estate | Purchased indirect paper
Mortgage Loans on Real Estate [Line Items]
Gross loans	22,665	29,555
Consumer Non-real Estate | Purchased indirect paper | Pass
Mortgage Loans on Real Estate [Line Items]
Gross loans	22,665	29,555
Consumer Non-real Estate | Purchased indirect paper | Special Mention
Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Consumer Non-real Estate | Purchased indirect paper | Substandard
Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Consumer Non-real Estate | Purchased indirect paper | Doubtful
Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Consumer Non-real Estate | Purchased indirect paper | Unlikely to be Collected Financing Receivable
Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Consumer Non-real Estate | Other Consumer
Mortgage Loans on Real Estate [Line Items]
Gross loans	18,402	20,668
Consumer Non-real Estate | Other Consumer | Pass
Mortgage Loans on Real Estate [Line Items]
Gross loans	18,285	20,491
Consumer Non-real Estate | Other Consumer | Special Mention
Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Consumer Non-real Estate | Other Consumer | Substandard
Mortgage Loans on Real Estate [Line Items]
Gross loans	117	177
Consumer Non-real Estate | Other Consumer | Doubtful
Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Consumer Non-real Estate | Other Consumer | Unlikely to be Collected Financing Receivable
Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Consumer Non-real Estate | Originated Loans
Mortgage Loans on Real Estate [Line Items]
Allowance for loan losses	(829)	(936)	(1,153)
Consumer Non-real Estate | Originated Loans | Originated indirect paper
Mortgage Loans on Real Estate [Line Items]
Gross loans	73,599	85,732
Consumer Non-real Estate | Originated Loans | Originated indirect paper | Pass
Mortgage Loans on Real Estate [Line Items]
Gross loans	73,447	85,330
Consumer Non-real Estate | Originated Loans | Originated indirect paper | Special Mention
Mortgage Loans on Real Estate [Line Items]
Gross loans	7	8
Consumer Non-real Estate | Originated Loans | Originated indirect paper | Substandard
Mortgage Loans on Real Estate [Line Items]
Gross loans	145	394
Consumer Non-real Estate | Originated Loans | Originated indirect paper | Doubtful
Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Consumer Non-real Estate | Originated Loans | Originated indirect paper | Unlikely to be Collected Financing Receivable
Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Consumer Non-real Estate | Originated Loans | Purchased indirect paper
Mortgage Loans on Real Estate [Line Items]
Gross loans	22,665	29,555
Consumer Non-real Estate | Originated Loans | Purchased indirect paper | Pass
Mortgage Loans on Real Estate [Line Items]
Gross loans	22,665	29,555
Consumer Non-real Estate | Originated Loans | Purchased indirect paper | Special Mention
Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Consumer Non-real Estate | Originated Loans | Purchased indirect paper | Substandard
Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Consumer Non-real Estate | Originated Loans | Purchased indirect paper | Doubtful
Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Consumer Non-real Estate | Originated Loans | Purchased indirect paper | Unlikely to be Collected Financing Receivable
Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Consumer Non-real Estate | Originated Loans | Other Consumer
Mortgage Loans on Real Estate [Line Items]
Gross loans	14,466	14,496
Consumer Non-real Estate | Originated Loans | Other Consumer | Pass
Mortgage Loans on Real Estate [Line Items]
Gross loans	14,380	14,361
Consumer Non-real Estate | Originated Loans | Other Consumer | Special Mention
Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Consumer Non-real Estate | Originated Loans | Other Consumer | Substandard
Mortgage Loans on Real Estate [Line Items]
Gross loans	86	135
Consumer Non-real Estate | Originated Loans | Other Consumer | Doubtful
Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Consumer Non-real Estate | Originated Loans | Other Consumer | Unlikely to be Collected Financing Receivable
Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Consumer Non-real Estate | Acquired Loans
Mortgage Loans on Real Estate [Line Items]
Allowance for loan losses	(84)		0
Consumer Non-real Estate | Acquired Loans | Other Consumer
Mortgage Loans on Real Estate [Line Items]
Gross loans	3,936	6,172
Consumer Non-real Estate | Acquired Loans | Other Consumer | Pass
Mortgage Loans on Real Estate [Line Items]
Gross loans	3,905	6,130
Consumer Non-real Estate | Acquired Loans | Other Consumer | Special Mention
Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Consumer Non-real Estate | Acquired Loans | Other Consumer | Substandard
Mortgage Loans on Real Estate [Line Items]
Gross loans	31	42
Consumer Non-real Estate | Acquired Loans | Other Consumer | Doubtful
Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Consumer Non-real Estate | Acquired Loans | Other Consumer | Unlikely to be Collected Financing Receivable
Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Commercial/Agricultural Non-real Estate
Mortgage Loans on Real Estate [Line Items]
Allowance for loan losses	(859)		(654)	$ (652)
Commercial/Agricultural Non-real Estate | Commercial non-real estate
Mortgage Loans on Real Estate [Line Items]
Gross loans	58,200	55,251
Commercial/Agricultural Non-real Estate | Commercial non-real estate | Pass
Mortgage Loans on Real Estate [Line Items]
Gross loans	56,251	53,359
Commercial/Agricultural Non-real Estate | Commercial non-real estate | Special Mention
Mortgage Loans on Real Estate [Line Items]
Gross loans	380	372
Commercial/Agricultural Non-real Estate | Commercial non-real estate | Substandard
Mortgage Loans on Real Estate [Line Items]
Gross loans	1,569	1,520
Commercial/Agricultural Non-real Estate | Commercial non-real estate | Doubtful
Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Commercial/Agricultural Non-real Estate | Commercial non-real estate | Unlikely to be Collected Financing Receivable
Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Commercial/Agricultural Non-real Estate | Agricultural non-real estate
Mortgage Loans on Real Estate [Line Items]
Gross loans	23,529	23,873
Commercial/Agricultural Non-real Estate | Agricultural non-real estate | Pass
Mortgage Loans on Real Estate [Line Items]
Gross loans	21,877	22,057
Commercial/Agricultural Non-real Estate | Agricultural non-real estate | Special Mention
Mortgage Loans on Real Estate [Line Items]
Gross loans	634	736
Commercial/Agricultural Non-real Estate | Agricultural non-real estate | Substandard
Mortgage Loans on Real Estate [Line Items]
Gross loans	1,018	1,080
Commercial/Agricultural Non-real Estate | Agricultural non-real estate | Doubtful
Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Commercial/Agricultural Non-real Estate | Agricultural non-real estate | Unlikely to be Collected Financing Receivable
Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Commercial/Agricultural Non-real Estate | Originated Loans
Mortgage Loans on Real Estate [Line Items]
Allowance for loan losses	(839)	(897)	(654)
Commercial/Agricultural Non-real Estate | Originated Loans | Commercial non-real estate
Mortgage Loans on Real Estate [Line Items]
Gross loans	41,141	35,198
Commercial/Agricultural Non-real Estate | Originated Loans | Commercial non-real estate | Pass
Mortgage Loans on Real Estate [Line Items]
Gross loans	41,046	35,102
Commercial/Agricultural Non-real Estate | Originated Loans | Commercial non-real estate | Special Mention
Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Commercial/Agricultural Non-real Estate | Originated Loans | Commercial non-real estate | Substandard
Mortgage Loans on Real Estate [Line Items]
Gross loans	95	96
Commercial/Agricultural Non-real Estate | Originated Loans | Commercial non-real estate | Doubtful
Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Commercial/Agricultural Non-real Estate | Originated Loans | Commercial non-real estate | Unlikely to be Collected Financing Receivable
Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Commercial/Agricultural Non-real Estate | Originated Loans | Agricultural non-real estate
Mortgage Loans on Real Estate [Line Items]
Gross loans	13,064	12,493
Commercial/Agricultural Non-real Estate | Originated Loans | Agricultural non-real estate | Pass
Mortgage Loans on Real Estate [Line Items]
Gross loans	11,540	10,798
Commercial/Agricultural Non-real Estate | Originated Loans | Agricultural non-real estate | Special Mention
Mortgage Loans on Real Estate [Line Items]
Gross loans	597	708
Commercial/Agricultural Non-real Estate | Originated Loans | Agricultural non-real estate | Substandard
Mortgage Loans on Real Estate [Line Items]
Gross loans	927	987
Commercial/Agricultural Non-real Estate | Originated Loans | Agricultural non-real estate | Doubtful
Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Commercial/Agricultural Non-real Estate | Originated Loans | Agricultural non-real estate | Unlikely to be Collected Financing Receivable
Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Commercial/Agricultural Non-real Estate | Acquired Loans
Mortgage Loans on Real Estate [Line Items]
Allowance for loan losses	(20)		$ 0
Commercial/Agricultural Non-real Estate | Acquired Loans | Commercial non-real estate
Mortgage Loans on Real Estate [Line Items]
Gross loans	17,059	20,053
Commercial/Agricultural Non-real Estate | Acquired Loans | Commercial non-real estate | Pass
Mortgage Loans on Real Estate [Line Items]
Gross loans	15,205	18,257
Commercial/Agricultural Non-real Estate | Acquired Loans | Commercial non-real estate | Special Mention
Mortgage Loans on Real Estate [Line Items]
Gross loans	380	372
Commercial/Agricultural Non-real Estate | Acquired Loans | Commercial non-real estate | Substandard
Mortgage Loans on Real Estate [Line Items]
Gross loans	1,474	1,424
Commercial/Agricultural Non-real Estate | Acquired Loans | Commercial non-real estate | Doubtful
Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Commercial/Agricultural Non-real Estate | Acquired Loans | Commercial non-real estate | Unlikely to be Collected Financing Receivable
Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Commercial/Agricultural Non-real Estate | Acquired Loans | Agricultural non-real estate
Mortgage Loans on Real Estate [Line Items]
Gross loans	10,465	11,380
Commercial/Agricultural Non-real Estate | Acquired Loans | Agricultural non-real estate | Pass
Mortgage Loans on Real Estate [Line Items]
Gross loans	10,337	11,259
Commercial/Agricultural Non-real Estate | Acquired Loans | Agricultural non-real estate | Special Mention
Mortgage Loans on Real Estate [Line Items]
Gross loans	37	28
Commercial/Agricultural Non-real Estate | Acquired Loans | Agricultural non-real estate | Substandard
Mortgage Loans on Real Estate [Line Items]
Gross loans	91	93
Commercial/Agricultural Non-real Estate | Acquired Loans | Agricultural non-real estate | Doubtful
Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
Commercial/Agricultural Non-real Estate | Acquired Loans | Agricultural non-real estate | Unlikely to be Collected Financing Receivable
Mortgage Loans on Real Estate [Line Items]
Gross loans	$ 0	$ 0

LOANS, ALLOWANCE FOR LOAN LOS36

LOANS, ALLOWANCE FOR LOAN LOSSES AND IMPAIRED LOANS (Changes in the ALL by Loan Type) (Details) - USD ($) $ in Thousands	6 Months Ended
	Mar. 31, 2018	Mar. 31, 2017	Sep. 30, 2017
Allowance for Loan Losses:
Beginning balance	$ 5,942	$ 6,068
Charge-offs		(351)
Recoveries		118
Provision	200	0
Allowance allocation adjustment		0
Ending balance	5,887	5,835
Financing Receivable, Allowance for Credit Loss, Additional Information [Abstract]
Amount of allowance for loan losses arising from loans individually evaluated for impairment	297	465
Amount of allowance for loan losses arising from loans collectively evaluated for impairment	5,590	5,370
Loans Receivable:
Total loans	721,128	534,808	$ 732,995
Ending balance: individually evaluated for impairment	26,034	5,825
Ending balance: collectively evaluated for impairment	695,094	528,983
Originated Loans
Allowance for Loan Losses:
Beginning balance	5,942
Charge-offs	(281)
Recoveries	85
Provision	130
Allowance allocation adjustment	(306)
Ending balance	5,570	5,835
Loans Receivable:
Total loans	494,045	445,041
Purchased credit impaired loans
Allowance for Loan Losses:
Ending balance	0	0
Loans Receivable:
Total loans	8,395	3,018
Total Allowance on acquired loans
Allowance for Loan Losses:
Beginning balance	0
Charge-offs	(62)
Recoveries	3
Provision	70
Allowance allocation adjustment	306
Ending balance	317	0
Loans Receivable:
Total loans	218,688	86,749
Acquired Loans
Allowance for Loan Losses:
Ending balance	317	0
Residential Real Estate
Allowance for Loan Losses:
Beginning balance		2,039
Charge-offs		(110)
Recoveries		4
Provision		0
Allowance allocation adjustment		(226)
Ending balance	1,436	1,707
Financing Receivable, Allowance for Credit Loss, Additional Information [Abstract]
Amount of allowance for loan losses arising from loans individually evaluated for impairment	232	359
Amount of allowance for loan losses arising from loans collectively evaluated for impairment	1,204	1,348
Loans Receivable:
Total loans	223,945	165,845	247,634
Ending balance: individually evaluated for impairment	7,925	4,481
Ending balance: collectively evaluated for impairment	216,020	161,364
Residential Real Estate | Originated Loans
Allowance for Loan Losses:
Beginning balance	1,458
Charge-offs	(39)
Recoveries	14
Provision	0
Allowance allocation adjustment	(123)
Ending balance	1,310	1,707
Loans Receivable:
Total loans	139,412	143,546
Residential Real Estate | Purchased credit impaired loans
Allowance for Loan Losses:
Ending balance	0	0
Loans Receivable:
Total loans	169	250
Residential Real Estate | Total Allowance on acquired loans
Allowance for Loan Losses:
Beginning balance	0
Charge-offs	(34)
Recoveries	3
Provision	35
Allowance allocation adjustment	122
Ending balance	126	0
Loans Receivable:
Total loans	84,364	22,049
Residential Real Estate | Acquired Loans
Allowance for Loan Losses:
Ending balance	126	0
Commercial/Agriculture Real Estate
Allowance for Loan Losses:
Beginning balance		1,883
Charge-offs		0
Recoveries		0
Provision		0
Allowance allocation adjustment		305
Ending balance	2,729	2,188
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	2,729	2,188
Loans Receivable:
Total loans	301,331	162,832	273,900
Ending balance: individually evaluated for impairment	13,123	0
Ending balance: collectively evaluated for impairment	288,208	162,832
Commercial/Agriculture Real Estate | Originated Loans
Allowance for Loan Losses:
Beginning balance	2,523
Charge-offs	(1)
Recoveries	0
Provision	105
Allowance allocation adjustment	15
Ending balance	2,642	2,188
Loans Receivable:
Total loans	189,127	112,016
Commercial/Agriculture Real Estate | Purchased credit impaired loans
Allowance for Loan Losses:
Ending balance	0	0
Loans Receivable:
Total loans	5,494	1,832
Commercial/Agriculture Real Estate | Total Allowance on acquired loans
Allowance for Loan Losses:
Beginning balance	0
Charge-offs	(8)
Recoveries	0
Provision	10
Allowance allocation adjustment	85
Ending balance	87	0
Loans Receivable:
Total loans	106,710	48,984
Commercial/Agriculture Real Estate | Acquired Loans
Allowance for Loan Losses:
Ending balance	87	0
Consumer Non-real Estate
Allowance for Loan Losses:
Beginning balance		1,466
Charge-offs		(239)
Recoveries		113
Provision		0
Allowance allocation adjustment		(187)
Ending balance	913	1,153
Financing Receivable, Allowance for Credit Loss, Additional Information [Abstract]
Amount of allowance for loan losses arising from loans individually evaluated for impairment	38	59
Amount of allowance for loan losses arising from loans collectively evaluated for impairment	875	1,094
Loans Receivable:
Total loans	114,836	159,368	132,337
Ending balance: individually evaluated for impairment	1,409	631
Ending balance: collectively evaluated for impairment	113,427	158,737
Consumer Non-real Estate | Originated Loans
Allowance for Loan Losses:
Beginning balance	936
Charge-offs	(241)
Recoveries	70
Provision	25
Allowance allocation adjustment	39
Ending balance	829	1,153
Loans Receivable:
Total loans	111,301	158,867
Consumer Non-real Estate | Purchased credit impaired loans
Allowance for Loan Losses:
Ending balance	0	0
Loans Receivable:
Total loans	327	4
Consumer Non-real Estate | Total Allowance on acquired loans
Allowance for Loan Losses:
Beginning balance	0
Charge-offs	(20)
Recoveries	0
Provision	25
Allowance allocation adjustment	79
Ending balance	84	0
Loans Receivable:
Total loans	3,208	497
Consumer Non-real Estate | Acquired Loans
Allowance for Loan Losses:
Ending balance	84	0
Commercial/Agricultural Non-real Estate
Allowance for Loan Losses:
Beginning balance		652
Charge-offs		(2)
Recoveries		1
Provision		0
Allowance allocation adjustment		3
Ending balance	859	654
Financing Receivable, Allowance for Credit Loss, Additional Information [Abstract]
Amount of allowance for loan losses arising from loans individually evaluated for impairment	27	47
Amount of allowance for loan losses arising from loans collectively evaluated for impairment	832	607
Loans Receivable:
Total loans	81,016	46,763	$ 79,124
Ending balance: individually evaluated for impairment	3,577	713
Ending balance: collectively evaluated for impairment	77,439	46,050
Commercial/Agricultural Non-real Estate | Originated Loans
Allowance for Loan Losses:
Beginning balance	897
Charge-offs	0
Recoveries	1
Provision	0
Allowance allocation adjustment	(59)
Ending balance	839	654
Loans Receivable:
Total loans	54,205	30,612
Commercial/Agricultural Non-real Estate | Purchased credit impaired loans
Allowance for Loan Losses:
Ending balance	0	0
Loans Receivable:
Total loans	2,405	932
Commercial/Agricultural Non-real Estate | Total Allowance on acquired loans
Allowance for Loan Losses:
Beginning balance	0
Charge-offs	0
Recoveries	0
Provision	0
Allowance allocation adjustment	20
Ending balance	20	0
Loans Receivable:
Total loans	24,406	15,219
Commercial/Agricultural Non-real Estate | Acquired Loans
Allowance for Loan Losses:
Ending balance	20	0
Unallocated
Allowance for Loan Losses:
Beginning balance		28
Charge-offs		0
Recoveries		0
Provision		0
Allowance allocation adjustment		105
Ending balance	(50)	133
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	(50)	133
Loans Receivable:
Total loans	0	0
Ending balance: individually evaluated for impairment	0	0
Ending balance: collectively evaluated for impairment	0	0
Unallocated | Originated Loans
Allowance for Loan Losses:
Beginning balance	128
Charge-offs	0
Recoveries	0
Provision	0
Allowance allocation adjustment	(178)
Ending balance	(50)	133
Loans Receivable:
Total loans	0	0
Unallocated | Purchased credit impaired loans
Allowance for Loan Losses:
Ending balance	0	0
Loans Receivable:
Total loans	0	0
Unallocated | Total Allowance on acquired loans
Allowance for Loan Losses:
Beginning balance	0
Charge-offs	0
Recoveries	0
Provision	0
Allowance allocation adjustment	0
Ending balance	0	0
Loans Receivable:
Total loans	0	0
Unallocated | Acquired Loans
Allowance for Loan Losses:
Ending balance	$ 0	$ 0

LOANS, ALLOWANCE FOR LOAN LOS37

LOANS, ALLOWANCE FOR LOAN LOSSES AND IMPAIRED LOANS (Loans Receivable by Loan Type) (Details) - USD ($) $ in Thousands	Mar. 31, 2018	Sep. 30, 2017	Mar. 31, 2017
Loans receivable
Financing Receivable, Modifications, Recorded Investment	$ 8,699	$ 5,851
Total loans	721,128	732,995	$ 534,808
Performing loans
Loans receivable
Financing Receivable, Modifications, Recorded Investment	6,092	5,230
Loans other	708,113	719,725
Total loans	714,205	724,955
Nonperforming loans
Loans receivable
TDR loans	2,607	621
Loans other	4,316	7,419
Total loans	6,923	8,040
Residential Real Estate
Loans receivable
Total loans	223,945	247,634	165,845
Residential Real Estate | Performing loans
Loans receivable
TDR loans	3,014	3,085
Loans other	218,536	242,198
Total loans	221,550	245,283
Residential Real Estate | Nonperforming loans
Loans receivable
TDR loans	638	593
Loans other	1,757	1,758
Total loans	2,395	2,351
Commercial/Agriculture Real Estate
Loans receivable
Total loans	301,331	273,900	162,832
Commercial/Agriculture Real Estate | Performing loans
Loans receivable
TDR loans	2,415	1,890
Loans other	296,687	268,619
Total loans	299,102	270,509
Commercial/Agriculture Real Estate | Nonperforming loans
Loans receivable
TDR loans	548	0
Loans other	1,681	3,391
Total loans	2,229	3,391
Consumer Non-real Estate
Loans receivable
Total loans	114,836	132,337	159,368
Consumer Non-real Estate | Performing loans
Loans receivable
TDR loans	146	167
Loans other	114,440	131,695
Total loans	114,586	131,862
Consumer Non-real Estate | Nonperforming loans
Loans receivable
TDR loans	6	28
Loans other	244	447
Total loans	250	475
Commercial/Agricultural Non-real Estate
Loans receivable
Total loans	81,016	79,124	$ 46,763
Commercial/Agricultural Non-real Estate | Performing loans
Loans receivable
TDR loans	517	88
Loans other	78,450	77,213
Total loans	78,967	77,301
Commercial/Agricultural Non-real Estate | Nonperforming loans
Loans receivable
TDR loans	1,415	0
Loans other	634	1,823
Total loans	$ 2,049	$ 1,823

LOANS, ALLOWANCE FOR LOAN LOS38

LOANS, ALLOWANCE FOR LOAN LOSSES AND IMPAIRED LOANS (Aging Analysis) (Details) - USD ($) $ in Thousands	Mar. 31, 2018	Sep. 30, 2017
Aging analysis of the Bank's real estate and consumer loans
Total Past Due	$ 13,678	$ 11,003
Current	711,395	725,610
Total Loans	725,073	736,613
Nonaccrual Loans	6,642	7,452
Recorded Investment 89 days and Accruing	281	589
30-59 Days Past Due
Aging analysis of the Bank's real estate and consumer loans
Total Past Due	6,363	5,429
60-89 Days Past Due
Aging analysis of the Bank's real estate and consumer loans
Total Past Due	3,025	982
Greater Than 89 Days
Aging analysis of the Bank's real estate and consumer loans
Total Past Due	4,290	4,592
Residential Real Estate | One to four family
Aging analysis of the Bank's real estate and consumer loans
Total Past Due	5,237	4,432
Current	203,807	225,131
Total Loans	209,044	229,563
Nonaccrual Loans	2,276	2,200
Recorded Investment 89 days and Accruing	119	151
Residential Real Estate | HELOC loans
Aging analysis of the Bank's real estate and consumer loans
Total Past Due	339	250
Current	15,848	17,821
Total Loans	16,187	18,071
Nonaccrual Loans	0	0
Recorded Investment 89 days and Accruing	0	0
Residential Real Estate | 30-59 Days Past Due | One to four family
Aging analysis of the Bank's real estate and consumer loans
Total Past Due	3,240	2,811
Residential Real Estate | 30-59 Days Past Due | HELOC loans
Aging analysis of the Bank's real estate and consumer loans
Total Past Due	339	250
Residential Real Estate | 60-89 Days Past Due | One to four family
Aging analysis of the Bank's real estate and consumer loans
Total Past Due	615	393
Residential Real Estate | 60-89 Days Past Due | HELOC loans
Aging analysis of the Bank's real estate and consumer loans
Total Past Due	0	0
Residential Real Estate | Greater Than 89 Days | One to four family
Aging analysis of the Bank's real estate and consumer loans
Total Past Due	1,382	1,228
Residential Real Estate | Greater Than 89 Days | HELOC loans
Aging analysis of the Bank's real estate and consumer loans
Total Past Due	0	0
Commercial/Agriculture Real Estate | Commercial real estate
Aging analysis of the Bank's real estate and consumer loans
Total Past Due	629	684
Current	187,106	159,278
Total Loans	187,735	159,962
Nonaccrual Loans	376	572
Recorded Investment 89 days and Accruing	0	0
Commercial/Agriculture Real Estate | Agricultural real estate
Aging analysis of the Bank's real estate and consumer loans
Total Past Due	3,818	2,462
Current	60,325	65,540
Total Loans	64,143	68,002
Nonaccrual Loans	1,588	2,723
Recorded Investment 89 days and Accruing	0	96
Commercial/Agriculture Real Estate | Multi-family real estate
Aging analysis of the Bank's real estate and consumer loans
Total Past Due	138	0
Current	38,251	26,228
Total Loans	38,389	26,228
Nonaccrual Loans	138	0
Recorded Investment 89 days and Accruing	0	0
Commercial/Agriculture Real Estate | Construction and land development
Aging analysis of the Bank's real estate and consumer loans
Total Past Due	208	0
Current	12,972	19,708
Total Loans	13,180	19,708
Nonaccrual Loans	127	0
Recorded Investment 89 days and Accruing	0	0
Commercial/Agriculture Real Estate | 30-59 Days Past Due | Commercial real estate
Aging analysis of the Bank's real estate and consumer loans
Total Past Due	395	332
Commercial/Agriculture Real Estate | 30-59 Days Past Due | Agricultural real estate
Aging analysis of the Bank's real estate and consumer loans
Total Past Due	857	57
Commercial/Agriculture Real Estate | 30-59 Days Past Due | Multi-family real estate
Aging analysis of the Bank's real estate and consumer loans
Total Past Due	0	0
Commercial/Agriculture Real Estate | 30-59 Days Past Due | Construction and land development
Aging analysis of the Bank's real estate and consumer loans
Total Past Due	0	0
Commercial/Agriculture Real Estate | 60-89 Days Past Due | Commercial real estate
Aging analysis of the Bank's real estate and consumer loans
Total Past Due	68	70
Commercial/Agriculture Real Estate | 60-89 Days Past Due | Agricultural real estate
Aging analysis of the Bank's real estate and consumer loans
Total Past Due	1,373	0
Commercial/Agriculture Real Estate | 60-89 Days Past Due | Multi-family real estate
Aging analysis of the Bank's real estate and consumer loans
Total Past Due	0	0
Commercial/Agriculture Real Estate | 60-89 Days Past Due | Construction and land development
Aging analysis of the Bank's real estate and consumer loans
Total Past Due	81	0
Commercial/Agriculture Real Estate | Greater Than 89 Days | Commercial real estate
Aging analysis of the Bank's real estate and consumer loans
Total Past Due	166	282
Commercial/Agriculture Real Estate | Greater Than 89 Days | Agricultural real estate
Aging analysis of the Bank's real estate and consumer loans
Total Past Due	1,588	2,405
Commercial/Agriculture Real Estate | Greater Than 89 Days | Multi-family real estate
Aging analysis of the Bank's real estate and consumer loans
Total Past Due	138	0
Commercial/Agriculture Real Estate | Greater Than 89 Days | Construction and land development
Aging analysis of the Bank's real estate and consumer loans
Total Past Due	127	0
Consumer Non-real Estate | Originated indirect paper
Aging analysis of the Bank's real estate and consumer loans
Total Past Due	407	661
Current	73,192	85,071
Total Loans	73,599	85,732
Nonaccrual Loans	68	74
Recorded Investment 89 days and Accruing	1	80
Consumer Non-real Estate | Purchased indirect paper
Aging analysis of the Bank's real estate and consumer loans
Total Past Due	710	1,127
Current	21,955	28,428
Total Loans	22,665	29,555
Nonaccrual Loans	0	0
Recorded Investment 89 days and Accruing	144	221
Consumer Non-real Estate | Other Consumer
Aging analysis of the Bank's real estate and consumer loans
Total Past Due	243	256
Current	18,159	20,412
Total Loans	18,402	20,668
Nonaccrual Loans	20	76
Recorded Investment 89 days and Accruing	17	25
Consumer Non-real Estate | 30-59 Days Past Due | Originated indirect paper
Aging analysis of the Bank's real estate and consumer loans
Total Past Due	367	426
Consumer Non-real Estate | 30-59 Days Past Due | Purchased indirect paper
Aging analysis of the Bank's real estate and consumer loans
Total Past Due	411	601
Consumer Non-real Estate | 30-59 Days Past Due | Other Consumer
Aging analysis of the Bank's real estate and consumer loans
Total Past Due	198	120
Consumer Non-real Estate | 60-89 Days Past Due | Originated indirect paper
Aging analysis of the Bank's real estate and consumer loans
Total Past Due	0	112
Consumer Non-real Estate | 60-89 Days Past Due | Purchased indirect paper
Aging analysis of the Bank's real estate and consumer loans
Total Past Due	155	305
Consumer Non-real Estate | 60-89 Days Past Due | Other Consumer
Aging analysis of the Bank's real estate and consumer loans
Total Past Due	20	79
Consumer Non-real Estate | Greater Than 89 Days | Originated indirect paper
Aging analysis of the Bank's real estate and consumer loans
Total Past Due	40	123
Consumer Non-real Estate | Greater Than 89 Days | Purchased indirect paper
Aging analysis of the Bank's real estate and consumer loans
Total Past Due	144	221
Consumer Non-real Estate | Greater Than 89 Days | Other Consumer
Aging analysis of the Bank's real estate and consumer loans
Total Past Due	25	57
Commercial/Agricultural Non-real Estate | Commercial non-real estate
Aging analysis of the Bank's real estate and consumer loans
Total Past Due	406	254
Current	57,794	54,997
Total Loans	58,200	55,251
Nonaccrual Loans	1,480	1,618
Recorded Investment 89 days and Accruing	0	0
Commercial/Agricultural Non-real Estate | Agricultural non-real estate
Aging analysis of the Bank's real estate and consumer loans
Total Past Due	1,543	877
Current	21,986	22,996
Total Loans	23,529	23,873
Nonaccrual Loans	569	189
Recorded Investment 89 days and Accruing	0	16
Commercial/Agricultural Non-real Estate | 30-59 Days Past Due | Commercial non-real estate
Aging analysis of the Bank's real estate and consumer loans
Total Past Due	241	75
Commercial/Agricultural Non-real Estate | 30-59 Days Past Due | Agricultural non-real estate
Aging analysis of the Bank's real estate and consumer loans
Total Past Due	315	757
Commercial/Agricultural Non-real Estate | 60-89 Days Past Due | Commercial non-real estate
Aging analysis of the Bank's real estate and consumer loans
Total Past Due	10	23
Commercial/Agricultural Non-real Estate | 60-89 Days Past Due | Agricultural non-real estate
Aging analysis of the Bank's real estate and consumer loans
Total Past Due	703	0
Commercial/Agricultural Non-real Estate | Greater Than 89 Days | Commercial non-real estate
Aging analysis of the Bank's real estate and consumer loans
Total Past Due	155	156
Commercial/Agricultural Non-real Estate | Greater Than 89 Days | Agricultural non-real estate
Aging analysis of the Bank's real estate and consumer loans
Total Past Due	$ 525	$ 120

LOANS, ALLOWANCE FOR LOAN LOS39

LOANS, ALLOWANCE FOR LOAN LOSSES AND IMPAIRED LOANS (Impaired Loans) (Details) - USD ($) $ in Thousands	6 Months Ended	12 Months Ended
	Mar. 31, 2018	Sep. 30, 2017
Bank impaired loans
With no related allowance recorded, Recorded investment	$ 24,103	$ 22,869
With an allowance recorded, Recorded investment	1,530	1,490
Recorded investment, Total	25,633	24,359
With no related allowance recorded, unpaid principal balance	24,103	22,869
With an allowance recorded, unpaid principal balance	1,530	1,490
Unpaid principal balance, Total	25,633	24,359
With an allowance recorded, Related allowance	297	302
With no related allowance recorded, Average recorded investment	23,488	10,868
With an allowance recorded, Average recorded investment	1,510	1,952
Average recorded investment, Total	24,998	12,820
With no related allowance recorded, Interest income recognized	693	38
With an allowance recorded, Interest income recognized	27	2
Interest income recognized, Total	720	40
Residential Real Estate
Bank impaired loans
With no related allowance recorded, Recorded investment	4,316	4,015
With an allowance recorded, Recorded investment	1,356	1,198
Recorded investment, Total	5,672	5,213
With no related allowance recorded, unpaid principal balance	4,316	4,015
With an allowance recorded, unpaid principal balance	1,356	1,198
Unpaid principal balance, Total	5,672	5,213
With an allowance recorded, Related allowance	232	214
With no related allowance recorded, Average recorded investment	4,166	3,440
With an allowance recorded, Average recorded investment	1,277	1,545
Average recorded investment, Total	5,443	4,985
With no related allowance recorded, Interest income recognized	160	9
With an allowance recorded, Interest income recognized	27	2
Interest income recognized, Total	187	11
Commercial/Agriculture Real Estate
Bank impaired loans
With no related allowance recorded, Recorded investment	11,419	12,626
With an allowance recorded, Recorded investment	0	0
Recorded investment, Total	11,419	12,626
With no related allowance recorded, unpaid principal balance	11,419	12,626
With an allowance recorded, unpaid principal balance	0	0
Unpaid principal balance, Total	11,419	12,626
With an allowance recorded, Related allowance	0	0
With no related allowance recorded, Average recorded investment	12,023	4,460
With an allowance recorded, Average recorded investment	0	0
Average recorded investment, Total	12,023	4,460
With no related allowance recorded, Interest income recognized	362	2
With an allowance recorded, Interest income recognized	0	0
Interest income recognized, Total	362	2
Consumer Non-real Estate
Bank impaired loans
With no related allowance recorded, Recorded investment	1,319	433
With an allowance recorded, Recorded investment	108	269
Recorded investment, Total	1,427	702
With no related allowance recorded, unpaid principal balance	1,319	433
With an allowance recorded, unpaid principal balance	108	269
Unpaid principal balance, Total	1,427	702
With an allowance recorded, Related allowance	38	65
With no related allowance recorded, Average recorded investment	877	340
With an allowance recorded, Average recorded investment	188	306
Average recorded investment, Total	1,065	646
With no related allowance recorded, Interest income recognized	86	16
With an allowance recorded, Interest income recognized	0	0
Interest income recognized, Total	86	16
Commercial/Agricultural Non-real Estate
Bank impaired loans
With no related allowance recorded, Recorded investment	7,049	5,795
With an allowance recorded, Recorded investment	66	23
Recorded investment, Total	7,115	5,818
With no related allowance recorded, unpaid principal balance	7,049	5,795
With an allowance recorded, unpaid principal balance	66	23
Unpaid principal balance, Total	7,115	5,818
With an allowance recorded, Related allowance	27	23
With no related allowance recorded, Average recorded investment	6,422	2,628
With an allowance recorded, Average recorded investment	45	101
Average recorded investment, Total	6,467	2,729
With no related allowance recorded, Interest income recognized	85	11
With an allowance recorded, Interest income recognized	0	0
Interest income recognized, Total	$ 85	$ 11

LOANS, ALLOWANCE FOR LOAN LOS40

LOANS, ALLOWANCE FOR LOAN LOSSES AND IMPAIRED LOANS (Summary of TDR Loans) (Details) - USD ($) $ in Thousands	Mar. 31, 2018	Sep. 30, 2017
Receivables [Abstract]
Accrual status	$ 6,092	$ 5,230
Non-accrual status	2,607	621
Total	$ 8,699	$ 5,851

LOANS, ALLOWANCE FOR LOAN LOS41

LOANS, ALLOWANCE FOR LOAN LOSSES AND IMPAIRED LOANS (TDR Loan Modifications) (Details) $ in Thousands	6 Months Ended	12 Months Ended
	Mar. 31, 2018USD ($)TDR	Sep. 30, 2017USD ($)TDR
Financing Receivable, Allowance for Credit Losses [Line Items]
Number of Contracts | TDR	15	23
Pre-Modification Outstanding Recorded Investment	$ 3,043	$ 2,930
Post-Modification Outstanding Recorded Investment	3,043	2,930
Specific Reserve	0	24
Modified Rate
Financing Receivable, Allowance for Credit Losses [Line Items]
Modifications	0	0
Modified Payment
Financing Receivable, Allowance for Credit Losses [Line Items]
Modifications	494	0
Modified Underwriting
Financing Receivable, Allowance for Credit Losses [Line Items]
Modifications	767	2,505
Other
Financing Receivable, Allowance for Credit Losses [Line Items]
Modifications	$ 1,781	$ 425
Residential Real Estate
Financing Receivable, Allowance for Credit Losses [Line Items]
Number of Contracts | TDR	2	9
Pre-Modification Outstanding Recorded Investment	$ 71	$ 915
Post-Modification Outstanding Recorded Investment	71	915
Specific Reserve	0	24
Residential Real Estate | Modified Rate
Financing Receivable, Allowance for Credit Losses [Line Items]
Modifications	0	0
Residential Real Estate | Modified Payment
Financing Receivable, Allowance for Credit Losses [Line Items]
Modifications	0	0
Residential Real Estate | Modified Underwriting
Financing Receivable, Allowance for Credit Losses [Line Items]
Modifications	22	679
Residential Real Estate | Other
Financing Receivable, Allowance for Credit Losses [Line Items]
Modifications	$ 49	$ 236
Commercial/Agriculture Real Estate
Financing Receivable, Allowance for Credit Losses [Line Items]
Number of Contracts | TDR	6	8
Pre-Modification Outstanding Recorded Investment	$ 1,102	$ 1,890
Post-Modification Outstanding Recorded Investment	1,102	1,890
Specific Reserve	0	0
Commercial/Agriculture Real Estate | Modified Rate
Financing Receivable, Allowance for Credit Losses [Line Items]
Modifications	0	0
Commercial/Agriculture Real Estate | Modified Payment
Financing Receivable, Allowance for Credit Losses [Line Items]
Modifications	410	0
Commercial/Agriculture Real Estate | Modified Underwriting
Financing Receivable, Allowance for Credit Losses [Line Items]
Modifications	259	1,822
Commercial/Agriculture Real Estate | Other
Financing Receivable, Allowance for Credit Losses [Line Items]
Modifications	$ 432	$ 68
Consumer Non-real Estate
Financing Receivable, Allowance for Credit Losses [Line Items]
Number of Contracts | TDR	0	4
Pre-Modification Outstanding Recorded Investment	$ 0	$ 32
Post-Modification Outstanding Recorded Investment	0	32
Specific Reserve	0	0
Consumer Non-real Estate | Modified Rate
Financing Receivable, Allowance for Credit Losses [Line Items]
Modifications	0	0
Consumer Non-real Estate | Modified Payment
Financing Receivable, Allowance for Credit Losses [Line Items]
Modifications	0	0
Consumer Non-real Estate | Modified Underwriting
Financing Receivable, Allowance for Credit Losses [Line Items]
Modifications	0	4
Consumer Non-real Estate | Other
Financing Receivable, Allowance for Credit Losses [Line Items]
Modifications	$ 0	$ 28
Commercial/Agricultural Non-real Estate
Financing Receivable, Allowance for Credit Losses [Line Items]
Number of Contracts | TDR	7	2
Pre-Modification Outstanding Recorded Investment	$ 1,870	$ 93
Post-Modification Outstanding Recorded Investment	1,870	93
Specific Reserve	0	0
Commercial/Agricultural Non-real Estate | Modified Rate
Financing Receivable, Allowance for Credit Losses [Line Items]
Modifications	0	0
Commercial/Agricultural Non-real Estate | Modified Payment
Financing Receivable, Allowance for Credit Losses [Line Items]
Modifications	84	0
Commercial/Agricultural Non-real Estate | Modified Underwriting
Financing Receivable, Allowance for Credit Losses [Line Items]
Modifications	486	0
Commercial/Agricultural Non-real Estate | Other
Financing Receivable, Allowance for Credit Losses [Line Items]
Modifications	$ 1,300	$ 93

LOANS, ALLOWANCE FOR LOAN LOS42

LOANS, ALLOWANCE FOR LOAN LOSSES AND IMPAIRED LOANS (Summary of Loans by Loan Segment) (Details) $ in Thousands	Mar. 31, 2018USD ($)Contract	Sep. 30, 2017USD ($)Contract	Mar. 31, 2018USD ($)TDR	Sep. 30, 2017USD ($)TDR
Troubled Debt Restructuring
Number of Modifications | TDR			15	23
Recorded Investment	$ 8,699	$ 5,851	$ 8,699	$ 5,851
Residential Real Estate
Troubled Debt Restructuring
Number of Modifications | TDR			2	9
Commercial/Agriculture Real Estate
Troubled Debt Restructuring
Number of Modifications | TDR			6	8
Consumer Non-real Estate
Troubled Debt Restructuring
Number of Modifications | TDR			0	4
Commercial/Agricultural Non-real Estate
Troubled Debt Restructuring
Number of Modifications | TDR			7	2
Originated Loans
Troubled Debt Restructuring
Number of Modifications | Contract	73	62
Recorded Investment	$ 8,699	$ 5,851	$ 8,699	$ 5,851
Originated Loans | Residential Real Estate
Troubled Debt Restructuring
Number of Modifications | Contract	33	32
Recorded Investment	$ 3,652	$ 3,678	3,652	3,678
Originated Loans | Commercial/Agriculture Real Estate
Troubled Debt Restructuring
Number of Modifications | Contract	14	8
Recorded Investment	$ 2,963	$ 1,890	2,963	1,890
Originated Loans | Consumer Non-real Estate
Troubled Debt Restructuring
Number of Modifications | Contract	18	20
Recorded Investment	$ 152	$ 195	152	195
Originated Loans | Commercial/Agricultural Non-real Estate
Troubled Debt Restructuring
Number of Modifications | Contract	8	2
Recorded Investment	$ 1,932	$ 88	$ 1,932	$ 88

LOANS, ALLOWANCE FOR LOAN LOS43

LOANS, ALLOWANCE FOR LOAN LOSSES AND IMPAIRED LOANS (Total Troubled Debt Restructurings) (Details) $ in Thousands	Mar. 31, 2018Contract	Sep. 30, 2017Contract	Mar. 31, 2018Contract	Mar. 31, 2018USD ($)	Sep. 30, 2017USD ($)
Financing Receivable, Allowance for Credit Losses [Line Items]
Number of Modifications | Contract	14	7	4
Recorded Investment | $				$ 2,607	$ 621
Residential Real Estate
Financing Receivable, Allowance for Credit Losses [Line Items]
Number of Modifications | Contract	5	4
Recorded Investment | $				637	593
Commercial/Agriculture Real Estate
Financing Receivable, Allowance for Credit Losses [Line Items]
Number of Modifications | Contract	2	0
Recorded Investment | $				548	0
Consumer Non-real Estate
Financing Receivable, Allowance for Credit Losses [Line Items]
Number of Modifications | Contract	2	3
Recorded Investment | $				6	28
Commercial/Agricultural Non-real Estate
Financing Receivable, Allowance for Credit Losses [Line Items]
Number of Modifications | Contract	5	0
Recorded Investment | $				$ 1,416	$ 0

LOANS, ALLOWANCE FOR LOAN LOS44

LOANS, ALLOWANCE FOR LOAN LOSSES AND IMPAIRED LOANS (Acquired Loans Outstanding Balance and the Carrying Amount) (Details) - USD ($) $ in Thousands	Mar. 31, 2018	Sep. 30, 2017	Mar. 31, 2017
Accounts, Notes, Loans and Financing Receivable [Line Items]
Outstanding balance	$ 721,128	$ 732,995	$ 534,808
Loans receivable	725,073	736,613
Purchased credit impaired loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Outstanding balance	8,395		$ 3,018
Acquired Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable		$ 264,020
Acquired Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable	227,083
Acquired Loans | Purchased credit impaired loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Outstanding balance	10,570
Loans receivable	8,395
Acquired Loans | Non-PCI Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Outstanding balance	221,297
Loans receivable	218,688
Acquired Loans | Acquired Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Outstanding balance	231,867
Loans receivable	$ 231,867

LOANS, ALLOWANCE FOR LOAN LOS45

LOANS, ALLOWANCE FOR LOAN LOSSES AND IMPAIRED LOANS (Acquired Loans Changes in Accretable Yield) (Details) - Acquired Loans $ in Thousands	23 Months Ended
	Mar. 31, 2018USD ($)
Certain Loans Acquired in Transfer Accounted for as Debt Securities, Accretable Yield Movement Schedule [Roll Forward]
Balance at beginning of period	$ 2,893
Acquisitions	0
Reduction due to unexpected early payoffs	0
Reclass from non-accretable difference	0
Disposals/transfers	0
Accretion	(284)
Balance at end of period	$ 2,609

MORTGAGE SERVICING RIGHTS (Narr

MORTGAGE SERVICING RIGHTS (Narrative) (Details) - USD ($) $ in Thousands	Mar. 31, 2018	Sep. 30, 2017
Finite-Lived Intangible Assets [Line Items]
Deposits	$ 748,615	$ 742,504
Core Deposits
Finite-Lived Intangible Assets [Line Items]
Deposits	3,550	3,208
Mortgage servicing rights
Finite-Lived Intangible Assets [Line Items]
Residential mortgage loans serviced for others	$ 279,342	$ 282,392

MORTGAGE SERVICING RIGHTS (Serv

MORTGAGE SERVICING RIGHTS (Servicing Asset at Amortized Cost) (Details) - USD ($) $ in Thousands	6 Months Ended	12 Months Ended
	Mar. 31, 2018	Sep. 30, 2017
Servicing Asset at Amortized Cost, Balance [Roll Forward]
Balance at beginning of period	$ 1,886
Net book value at end of period	1,849	$ 1,886
Mortgage servicing rights
Servicing Asset at Amortized Cost, Balance [Roll Forward]
Balance at beginning of period	1,886	0
MSR asset acquired	0	1,909
MSRs capitalized	129	13
Amortization during the period	(166)	(36)
Valuation allowance at end of period	0	0
Net book value at end of period	1,849	1,886
Fair value of MSR asset at end of period	2,213	1,951
Residential mortgage loans serviced for others	$ 279,342	$ 282,392
Net book value of MSR asset to loans serviced for others	0.66%	0.67%

FEDERAL HOME LOAN BANK ADVANC48

FEDERAL HOME LOAN BANK ADVANCES AND OTHER BORROWINGS (Summary of Federal Home Loan Bank Advances) (Details) - USD ($) $ in Thousands	Mar. 31, 2018	Sep. 30, 2017
Advances from FHLB:
Fixed rates	$ 71,000	$ 90,000
Overnight borrowings	14,000	0
Total FHLB advances	85,000	90,000
Less: unamortized debt issuance costs	(354)	(375)
Total other borrowings	29,479	30,319
TOTALS	114,479	120,319
Senior notes:
Advances from FHLB:
Long-term debt	14,833	15,694
Subordinated notes:
Advances from FHLB:
Long-term debt	15,000	15,000
Variable rate due in May 2021 | Senior notes:
Advances from FHLB:
Long-term debt	10,083	10,694
Variable rate due in August 2022 | Senior notes:
Advances from FHLB:
Long-term debt	4,750	5,000
6.75% due August 2027, variable rate commencing August 2022 | Subordinated notes:
Advances from FHLB:
Long-term debt	$ 5,000	5,000
Interest rate	6.75%
6.75% due August 2027, variable rate commencing August 2022 | Subordinated notes:
Advances from FHLB:
Long-term debt	$ 10,000	$ 10,000
Interest rate	6.75%

FEDERAL HOME LOAN BANK ADVANC49

FEDERAL HOME LOAN BANK ADVANCES AND OTHER BORROWINGS (Narrative) (Details) - USD ($)	Aug. 17, 2017	Mar. 31, 2018	Sep. 30, 2017	Aug. 10, 2017	Sep. 30, 2016	May 16, 2016
Schedule of Fair Value of Separate Accounts by Major Category of Investment [Line Items]
Overnight borrowings		$ 14,000,000	$ 0
Letters of credit outstanding, amount			36,905,000		$ 30,233,000
Banks available and unused portion of borrowing agreement			195,635,000		$ 92,959,000
Maximum month-end amounts outstanding		97,500,000	90,000,000
Debt issuance costs			380,000
Unamortized debt issuance costs		$ 354,000	$ 375,000
Federal Home Loan Bank Advances
Schedule of Fair Value of Separate Accounts by Major Category of Investment [Line Items]
Variable interest rate overnight borrowings		1.82%
Federal home loan bank, collateral		$ 317,554,000
Term Loan
Schedule of Fair Value of Separate Accounts by Major Category of Investment [Line Items]
Debt instrument, face amount						$ 11,000,000
Debt instrument, periodic payment		$ 305,555.56
Senior notes
Schedule of Fair Value of Separate Accounts by Major Category of Investment [Line Items]
Weighted average interest rate		4.37%	4.01%
Federal Funds Effective Swap Rate
Schedule of Fair Value of Separate Accounts by Major Category of Investment [Line Items]
Interest rate		0.99%
London Interbank Offered Rate (LIBOR) | Senior notes
Schedule of Fair Value of Separate Accounts by Major Category of Investment [Line Items]
Basis spread on variable rate		2.70%
Term Loan
Schedule of Fair Value of Separate Accounts by Major Category of Investment [Line Items]
Line of credit facility, maximum borrowing capacity	$ 5,000,000
Debt instrument, term	10 years
Minimum | Senior notes
Schedule of Fair Value of Separate Accounts by Major Category of Investment [Line Items]
Interest rate		4.01%	3.44%
Maximum | Senior notes
Schedule of Fair Value of Separate Accounts by Major Category of Investment [Line Items]
Interest rate		4.51%	4.01%
6.75% due August 2027, variable rate commencing August 2022 | Subordinated notes
Schedule of Fair Value of Separate Accounts by Major Category of Investment [Line Items]
Interest rate		6.75%
Debt instrument, face amount				$ 15,000,000
6.75% due August 2027, variable rate commencing August 2022 | London Interbank Offered Rate (LIBOR) | Subordinated notes
Schedule of Fair Value of Separate Accounts by Major Category of Investment [Line Items]
Basis spread on variable rate		4.90%
6.75% due August 2027, variable rate commencing August 2022 | Subordinated notes
Schedule of Fair Value of Separate Accounts by Major Category of Investment [Line Items]
Interest rate		6.75%

FEDERAL HOME LOAN BANK ADVANC50

FEDERAL HOME LOAN BANK ADVANCES AND OTHER BORROWINGS (Maturities of FHLB Advances and Other) (Details) - USD ($) $ in Thousands	Mar. 31, 2018	Sep. 30, 2017
Banking and Thrift [Abstract]
2,018	$ 85,000
2,019	0
2,020	0
2,021	10,083
2,022	4,718
Thereafter	14,678
TOTALS	$ 114,479	$ 120,319

STOCK-BASED COMPENSATION (Narra

STOCK-BASED COMPENSATION (Narrative) (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended		12 Months Ended
	Mar. 31, 2018	Mar. 31, 2017	Mar. 31, 2018	Mar. 31, 2017	Sep. 30, 2017	Mar. 27, 2018	Sep. 30, 2016	Feb. 29, 2008	Feb. 28, 2005
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options granted (in shares)			8,000		23,000
Expiry period of unexercised nonqualified incentive stock options			15 years
Expiry period of unexercised incentive stock options			10 years
Outstanding in period (in shares)	121,670		121,670		146,606		140,706
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)									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)			181,000
Number of shares reserved and available for issuance under the 2008 Equity Incentive Plan (in shares)								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
2018 Equity Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares reserved and available for issuance under the 2008 Equity Incentive Plan (in shares)						350,000
Outstanding in period (in shares)	0		0
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
Non-Option instruments, granted (in shares)			113,910
Restricted shares | 2008 Equity Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Non-Option instruments, granted (in shares)			89,183
Restricted shares | 2018 Equity Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares granted (in shares)	0		0
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	$ 67	$ 15	$ 83	$ 31
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	$ (5)	$ 8	$ 1	$ 15
Minimum | Restricted shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period of shares, in years			2 years
Maximum | Restricted shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period of shares, in years			5 years

STOCK-BASED COMPENSATION (Restr

STOCK-BASED COMPENSATION (Restricted Stock Award) (Details) - Restricted shares - $ / shares	6 Months Ended	12 Months Ended
	Mar. 31, 2018	Sep. 30, 2017
Number of Shares
Restricted shares, Unvested and outstanding at beginning of period year (in shares)	42,378	23,159
Granted (in shares)	19,523	25,569
Vested (in shares)	(1,014)	(6,350)
Forfeited (in shares)	(11,847)	0
Restricted shares, Unvested and outstanding at end of period year (in shares)	49,040	42,378
Weighted Average Grant Price
Beginning of period, weighted average, grant price (in usd per share)	$ 12.07	$ 9.59
Granted, weighted average, grant price (in usd per share)	13.60	13.53
Vested, weighted average, grant price (in usd per share)	12.34	8.88
Forfeited, weighted average, grant price (in usd per share)	10.45	0
End of period, weighted average, grant price (in usd per share)	$ 13.09	$ 12.07

STOCK-BASED COMPENSATION (Commo

STOCK-BASED COMPENSATION (Common Stock Options Awards) (Details) - USD ($) $ / shares in Units, $ in Thousands	6 Months Ended	12 Months Ended
	Mar. 31, 2018	Sep. 30, 2017
Option Shares
Outstanding at beginning of period (in shares)	146,606	140,706
Granted (in shares)	8,000	23,000
Exercised (in shares)	(6,042)	(14,100)
Forfeited or expired (in shares)	(26,894)	(3,000)
Outstanding at end of period (in shares)	121,670	146,606
Exercisable at end of period (in shares)	56,770	57,712
Fully vested and expected to vest (in shares)	121,670	146,606
Weighted Average Exercise Price
Weighted Average Exercise Price, Outstanding at beginning of period (usd per share)	$ 9.45	$ 8.67
Weighted Average Exercise Price, Granted (usd per share)	13.60	13.75
Weighted Average Exercise Price, Exercised (usd per share)	8.11	8.27
Weighted Average Exercise Price, Forfeited or expired (usd per share)	0	11
Weighted Average Exercise Price, Outstanding at end of period (usd per share)	9.82	9.45
Weighted Average Exercise Price, Exercisable at end of year (usd per share)	7.76	7.70
Weighted Average Exercise Price, Fully vested and expected to vest (usd per share)	$ 9.82	$ 9.45
Weighted Average Remaining Contractual Term, Outstanding at end of period	6 years 2 months 16 days	6 years 8 months 5 days
Weighted Average Remaining Contractual Term, Exercisable at end of period	3 years 5 months 27 days	3 years 10 months 21 days
Weighted Average Remaining Contractual Term, Fully vested and expected to vest	6 years 2 months 16 days	6 years 8 months 5 days
Aggregate intrinsic value, exercisable at end of period	$ 355	$ 361
Aggregate intrinsic value, fully vested and expected to vest at end of period	$ 510	$ 659

STOCK-BASED COMPENSATION (2004

STOCK-BASED COMPENSATION (2004 Stock Option and Incentive Plan and 2008 Equity Incentive Plan Information) (Details) - USD ($) $ in Thousands	6 Months Ended		12 Months Ended
	Mar. 31, 2018	Mar. 31, 2017	Sep. 30, 2017
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Intrinsic value of options exercised	$ 33		$ 69
Cash received from options exercised	50	$ 59	114
Tax benefit realized from options exercised	$ 0		$ 0

STOCK-BASED COMPENSATION (Assum

STOCK-BASED COMPENSATION (Assumptions for Stock Option Expense) (Details)	6 Months Ended	12 Months Ended
	Mar. 31, 2018	Sep. 30, 2017
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Dividend yield	1.18%	1.16%
Risk-free interest rate	2.40%	2.20%
Weighted average expected life (years)	10 years	10 years
Expected volatility	2.30%	2.40%

FAIR VALUE ACCOUNTING (Assets M

FAIR VALUE ACCOUNTING (Assets Measured on a Recurring Basis) (Details) - USD ($) $ in Thousands	Mar. 31, 2018	Sep. 30, 2017
Assets Measured on a Recurring Basis
Estimated Fair Value	$ 118,314	$ 95,883
U.S. government agency obligations
Assets Measured on a Recurring Basis
Estimated Fair Value	36,916	18,041
Mortgage-backed securities
Assets Measured on a Recurring Basis
Estimated Fair Value	41,069	36,474
Agency Securities
Assets Measured on a Recurring Basis
Estimated Fair Value	233	230
Corporate debt securities
Assets Measured on a Recurring Basis
Estimated Fair Value	5,127	5,343
Fair Value, Measurements, Recurring
Assets Measured on a Recurring Basis
Estimated Fair Value	118,314	95,883
Fair Value, Measurements, Recurring | U.S. government agency obligations
Assets Measured on a Recurring Basis
Estimated Fair Value	36,916	18,041
Fair Value, Measurements, Recurring | Obligations of states and political subdivisions
Assets Measured on a Recurring Basis
Estimated Fair Value	34,969	35,795
Fair Value, Measurements, Recurring | Mortgage-backed securities
Assets Measured on a Recurring Basis
Estimated Fair Value	41,069	36,474
Fair Value, Measurements, Recurring | Agency Securities
Assets Measured on a Recurring Basis
Estimated Fair Value	233	230
Fair Value, Measurements, Recurring | Corporate debt securities
Assets Measured on a Recurring Basis
Estimated Fair Value	5,127	5,343
Fair Value, Measurements, Recurring | Quoted Prices in Active Markets for Identical Instruments (Level 1)
Assets Measured on a Recurring Basis
Estimated 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
Estimated 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
Estimated 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
Estimated Fair Value	0	0
Fair Value, Measurements, Recurring | Quoted Prices in Active Markets for Identical Instruments (Level 1) | Agency Securities
Assets Measured on a Recurring Basis
Estimated Fair Value	0	0
Fair Value, Measurements, Recurring | Quoted Prices in Active Markets for Identical Instruments (Level 1) | Corporate debt securities
Assets Measured on a Recurring Basis
Estimated Fair Value	0
Fair Value, Measurements, Recurring | Significant Other Observable Inputs (Level 2)
Assets Measured on a Recurring Basis
Estimated Fair Value	118,314	95,883
Fair Value, Measurements, Recurring | Significant Other Observable Inputs (Level 2) | U.S. government agency obligations
Assets Measured on a Recurring Basis
Estimated Fair Value	36,916	18,041
Fair Value, Measurements, Recurring | Significant Other Observable Inputs (Level 2) | Obligations of states and political subdivisions
Assets Measured on a Recurring Basis
Estimated Fair Value	34,969	35,795
Fair Value, Measurements, Recurring | Significant Other Observable Inputs (Level 2) | Mortgage-backed securities
Assets Measured on a Recurring Basis
Estimated Fair Value	41,069	36,474
Fair Value, Measurements, Recurring | Significant Other Observable Inputs (Level 2) | Agency Securities
Assets Measured on a Recurring Basis
Estimated Fair Value	233	230
Fair Value, Measurements, Recurring | Significant Other Observable Inputs (Level 2) | Corporate debt securities
Assets Measured on a Recurring Basis
Estimated Fair Value	5,127	5,343
Fair Value, Measurements, Recurring | Significant Unobservable Inputs (Level 3)
Assets Measured on a Recurring Basis
Estimated Fair Value	0	0
Fair Value, Measurements, Recurring | Significant Unobservable Inputs (Level 3) | U.S. government agency obligations
Assets Measured on a Recurring Basis
Estimated Fair Value	0	0
Fair Value, Measurements, Recurring | Significant Unobservable Inputs (Level 3) | Obligations of states and political subdivisions
Assets Measured on a Recurring Basis
Estimated Fair Value	0	0
Fair Value, Measurements, Recurring | Significant Unobservable Inputs (Level 3) | Mortgage-backed securities
Assets Measured on a Recurring Basis
Estimated Fair Value	0	0
Fair Value, Measurements, Recurring | Significant Unobservable Inputs (Level 3) | Agency Securities
Assets Measured on a Recurring Basis
Estimated Fair Value	0	$ 0
Fair Value, Measurements, Recurring | Significant Unobservable Inputs (Level 3) | Corporate debt securities
Assets Measured on a Recurring Basis
Estimated Fair Value	$ 0

FAIR VALUE ACCOUNTING (Assets57

FAIR VALUE ACCOUNTING (Assets Measured on a Nonrecurring Basis) (Details) - Fair Value, Measurements, Nonrecurring - USD ($) $ in Thousands	Mar. 31, 2018	Sep. 30, 2017
Assets Measured on a Nonrecurring Basis
Foreclosed and repossessed assets, net	$ 7,080	$ 6,017
Impaired loans with allocated allowances	1,443	1,490
Total	10,736	9,458
Mortgage servicing rights
Assets Measured on a Nonrecurring Basis
Mortgage servicing rights	2,213	1,951
Quoted Prices in Active Markets for Identical Instruments (Level 1)
Assets Measured on a Nonrecurring Basis
Foreclosed and repossessed assets, net	0	0
Impaired loans with allocated allowances	0	0
Total	0	0
Quoted Prices in Active Markets for Identical Instruments (Level 1) | Mortgage servicing rights
Assets Measured on a Nonrecurring Basis
Mortgage servicing rights	0	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 Other Observable Inputs (Level 2) | Mortgage servicing rights
Assets Measured on a Nonrecurring Basis
Mortgage servicing rights	0	0
Significant Unobservable Inputs (Level 3)
Assets Measured on a Nonrecurring Basis
Foreclosed and repossessed assets, net	7,080	6,017
Impaired loans with allocated allowances	1,443	1,490
Total	10,736	9,458
Significant Unobservable Inputs (Level 3) | Mortgage servicing rights
Assets Measured on a Nonrecurring Basis
Mortgage servicing rights	$ 2,213	$ 1,951

FAIR VALUE ACCOUNTING (Level 3

FAIR VALUE ACCOUNTING (Level 3 Fair Value Inputs) (Details) - Fair Value, Inputs, Level 3 - USD ($) $ in Thousands	6 Months Ended	12 Months Ended
	Mar. 31, 2018	Sep. 30, 2017
Appraisal value
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Foreclosed and repossessed assets, net	$ 7,080	$ 6,017
Impaired loans with allocated allowances	$ 1,443	$ 1,490
Appraisal value | Minimum
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cost to sell	10.00%	10.00%
Appraisal value | Maximum
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cost to sell	15.00%	15.00%
Discounted cash flows | Minimum
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value inputs, discount rate	9.50%	9.50%
Discounted cash flows | Maximum
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value inputs, discount rate	12.50%	12.50%
Mortgage servicing rights | Discounted cash flows
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Mortgage servicing rights	$ 2,213	$ 1,951

FAIR VALUE ACCOUNTING (Carrying

FAIR VALUE ACCOUNTING (Carrying Amount and Estimated Fair Value) (Details) - USD ($) $ in Thousands	Mar. 31, 2018	Sep. 30, 2017	Mar. 31, 2017	Sep. 30, 2016
Financial assets:
Cash and cash equivalents, Carrying Amount	$ 31,468	$ 41,677	$ 19,850	$ 10,046
Available-for-sale securities, Carrying Amount	118,314	95,883
Available-for-sale securities, Fair Value	118,314	95,883
Held-to-maturity securities, Carrying Amount	5,013	5,453
Held-to-maturity securities, Fair Value	5,041	5,605
Loans receivable, net, Carrying Amount	715,241	727,053
Loans held for sale	1,520	2,334
Mortgage servicing rights	1,849	1,886
Accrued interest receivable, Carrying Amount	3,251	3,291
Accrued interest receivables, Fair Value	3,251	3,291
Financial liabilities:
Deposits	748,615	742,504
FHLB advances, Carrying Amount	85,000	90,000
Other borrowings Carrying Amount	29,479	30,319
Quoted Prices in Active Markets for Identical Instruments (Level 1)
Financial assets:
Cash and cash equivalents, Carrying Amount	31,468	41,677
Cash and cash equivalents, Fair Value	31,468	41,677
Other interest-bearing deposits, Carrying Amount	8,399	8,148
Other interest-bearing deposits, Fair Value	8,351	8,143
Financial liabilities:
Other borrowings Carrying Amount	29,479	30,319
Other borrowings, Fair Value	29,479	30,319
Accrued interest payable, Carrying Amount	289	227
Accrued interest payable, Fair Value	289	227
Significant Other Observable Inputs (Level 2)
Financial assets:
Held-to-maturity securities, Carrying Amount	5,013	5,453
Held-to-maturity securities, Fair Value	5,041	5,605
Non-marketable equity securities, at cost, Carrying Amount	7,707	7,292
Non-marketable equity securities, at cost, Fair Value	7,707	7,292
Loans held for sale	1,520	2,334
Loans Held-for-sale, Fair Value Disclosure	1,520	2,334
Significant Unobservable Inputs (Level 3)
Financial assets:
Loans receivable, net, Carrying Amount	715,241	727,053
Loans receivable, net, Fair Value	719,042	737,119
Mortgage servicing rights	1,849	1,886
Fair value of MSR asset at end of period	2,213	1,951
Financial liabilities:
Deposits	748,615	742,504
Deposits, Fair Value	752,315	746,025
FHLB advances, Carrying Amount	85,000	90,000
FHLB advances, Fair Value	$ 84,985	$ 89,998

OTHER COMPREHENSIVE INCOME (L60

OTHER COMPREHENSIVE INCOME (LOSS) (Components of Other Comprehensive Income) (Loss) (Details) - USD ($) $ in Thousands	6 Months Ended		12 Months Ended
	Mar. 31, 2018	Mar. 31, 2017	Sep. 30, 2017
Net-of-Tax Amount
Less: reclassification adjustment for (losses) gains included in net income	$ 16	$ (17)
Other Comprehensive Income (Loss), Net of Tax	(1,744)		$ (881)
Unrealized Gains (Losses) on Securities
Before-Tax Amount
Net unrealized (losses) gains arising during the period	(2,170)	(2,140)
Less: reclassification adjustment for (losses) gains included in net income	(21)	29
Less: reclassification of certain deferred tax effects	(137)	0
Other comprehensive loss	(2,328)	(2,111)
Tax Expense
Net unrealized (losses) gains arising during the period	579	856
Less: reclassification adjustment for (losses) gains included in net income	5	(12)
Other comprehensive loss	584	844
Net-of-Tax Amount
Net unrealized (losses) gains arising during the period	(1,591)	(1,284)
Less: reclassification adjustment for (losses) gains included in net income	(16)	17
Less: reclassification of certain deferred tax effects	(137)	0
Other Comprehensive Income (Loss), Net of Tax	$ (1,744)	$ (1,267)	$ (881)

OTHER COMPREHENSIVE INCOME (L61

OTHER COMPREHENSIVE INCOME (LOSS) (Changes in the Accumulated Balances) (Details) - USD ($) $ in Thousands	6 Months Ended		12 Months Ended
	Mar. 31, 2018	Mar. 31, 2017	Sep. 30, 2017
Changes in the accumulated balances for each component of other comprehensive income
Current year-to-date other comprehensive loss, net of tax	$ (1,744)		$ (881)
Unrealized Gains (Losses) on Securities
Changes in the accumulated balances for each component of other comprehensive income
Beginning balance	(267)	$ 614	614
Current year-to-date other comprehensive loss, net of tax	(1,744)	(1,267)	(881)
Ending balance	(2,011)		(267)
Defined Benefit Plans
Changes in the accumulated balances for each component of other comprehensive income
Beginning balance	0	0	0
Current year-to-date other comprehensive loss, net of tax	0		0
Ending balance	0		0
Other Accumulated Comprehensive Income (Loss)
Changes in the accumulated balances for each component of other comprehensive income
Beginning balance	(267)	$ 614	614
Ending balance	$ (2,011)		$ (267)

OTHER COMPREHENSIVE INCOME (L62

OTHER COMPREHENSIVE INCOME (LOSS) (Reclassifications Out of Accumulated Other Comprehensive Income (Loss)) (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Mar. 31, 2018	Mar. 31, 2017	Mar. 31, 2018	Mar. 31, 2017
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Provision for income taxes	$ (487)	$ (459)	$ (1,370)	$ (926)
Total reclassifications for the period			(16)	17
Unrealized Gains (Losses) on Securities | Amounts Reclassified from Accumulated Other Comprehensive Income
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Net gain on sale of available for sale securities			0	29
Total fair value adjustments and other-than-temporary impairment			(21)
Gain (loss) on investments			(21)
Provision for income taxes			$ 5	$ (12)