Madison Bancorp (MDSN) 10-Q 12 Nov 13 2014 Q2 Quarterly report Financial data

Document_And_Entity_Informatio

Document And Entity Information	6 Months Ended
	Sep. 30, 2013	Nov. 08, 2013
Document and Entity Information [Abstract]	'	'
Entity Registrant Name	'Madison Bancorp Inc	'
Document Type	'10-Q	'
Current Fiscal Year End Date	'--03-31	'
Entity Common Stock, Shares Outstanding	'	608,116
Amendment Flag	'false	'
Entity Central Index Key	'0001492324	'
Entity Current Reporting Status	'Yes	'
Entity Voluntary Filers	'No	'
Entity Filer Category	'Smaller Reporting Company	'
Entity Well-known Seasoned Issuer	'No	'
Document Period End Date	30-Sep-13	'
Document Fiscal Year Focus	'2014	'
Document Fiscal Period Focus	'Q2	'

Consolidated_Statements_of_Fin

Consolidated Statements of Financial Condition (Current Period Unaudited) (USD $)	Sep. 30, 2013	Mar. 31, 2013
Assets	'	'
Cash and due from banks	$612,952	$663,720
Federal funds sold and interest-bearing deposits	3,418,480	4,149,416
Cash and cash equivalents	4,031,432	4,813,136
Certificates of deposit	504,009	499,862
Investment securities available-for-sale	54,202,259	56,282,175
Federal Home Loan Bank stock, at cost	181,900	181,800
Loans receivable, net	83,550,919	83,540,352
Premises and equipment, net	3,503,348	3,538,379
Foreclosed real estate	0	55,000
Accrued interest receivable	396,670	421,538
Deferred income taxes	512,068	0
Prepaid expenses and other assets	341,137	569,604
Total Assets	147,223,742	149,901,846
Deposits:	'	'
Noninterest bearing	7,060,238	5,971,726
Interest bearing	125,596,512	128,684,072
Total Deposits	132,656,750	134,655,798
Advances from borrowers for taxes and insurance	444,774	627,482
Deferred income taxes	0	8,350
Other liabilities	620,224	350,128
Total Liabilities	133,721,748	135,641,758
Shareholders’ Equity	'	'
Common Stock, $.01 par value, 10,000,000 shares authorized. Issued: 608,116 shares at September 30, 2013 and March 31, 2013	6,081	6,081
Additional paid-in capital	5,377,972	5,361,954
Retained earnings	9,073,467	9,049,637
Unearned ESOP shares	-337,821	-338,813
Accumulated other comprehensive income (loss)	-617,705	181,229
Total Shareholders’ Equity	13,501,994	14,260,088
Total Liabilities and Shareholders’ Equity	$147,223,742	$149,901,846

Consolidated_Statements_of_Fin1

Consolidated Statements of Financial Condition (Current Period Unaudited) (Parentheticals) (USD $)	Sep. 30, 2013	Mar. 31, 2013
Common Stock, par value (in Dollars per share)	$0.01	$0.01
Common Stock, shares authorized	10,000,000	10,000,000
Common Stock, shares issued	608,116	608,116

Consolidated_Statements_of_Ope

Consolidated Statements of Operations (Unaudited) (USD $)	3 Months Ended		6 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Interest Revenue	'	'	'	'
Loans, including fees	$990,702	$1,096,271	$1,997,708	$2,238,475
Investment securities available-for-sale	188,637	194,952	368,260	424,697
Interest-bearing deposits	3,857	5,140	8,103	12,113
Other	1,147	847	2,407	3,839
Total Interest Revenue	1,184,343	1,297,210	2,376,478	2,679,124
Interest on deposits:	'	'	'	'
Time	282,533	400,755	585,029	824,738
Savings	6,108	9,215	12,225	18,056
NOW and Money Market	4,313	5,453	8,770	11,591
Borrowings	0	15	0	15
Total Interest Expense	292,954	415,438	606,024	854,400
Net Interest Income	891,389	881,772	1,770,454	1,824,724
Provision for Loan Losses	13,000	65,000	33,000	169,000
Net Interest Income after Provision for Loan Losses	878,389	816,772	1,737,454	1,655,724
Noninterest Revenue	'	'	'	'
Gain on sale of investment securities	1,881	60,487	5,550	159,846
Gain on sale of land	0	71,144	0	71,144
Other	39,887	45,102	77,630	93,430
Total Noninterest Revenue	41,768	176,733	83,180	324,420
Noninterest Expenses	'	'	'	'
Salaries and employee benefits	496,618	501,006	978,601	1,000,836
Occupancy and equipment expense	208,619	208,555	409,582	415,436
Advertising	4,114	2,127	8,339	3,656
Professional services	55,091	57,507	92,031	92,913
FDIC premiums and regulatory assessments	42,675	45,000	87,550	90,000
Data processing	55,104	49,660	105,305	106,021
Stationery and postage	18,385	19,029	35,656	34,260
Other operating expenses	30,307	46,741	79,740	102,798
Total Noninterest Expense	910,913	929,625	1,796,804	1,845,920
Income Before Income Taxes	9,244	63,880	23,830	134,224
Income Tax Expense	0	0	0	0
Net Income	$9,244	$63,880	$23,830	$134,224
Income per common share - basic (in Dollars per share)	$0.02	$0.11	$0.04	$0.23
Income per common share - diluted (in Dollars per share)	$0.02	$0.11	$0.04	$0.23

Consolidated_Statements_of_Com

Consolidated Statements of Comprehensive Income (Unaudited) (USD $)	3 Months Ended		6 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Net income	$9,244	$63,880	$23,830	$134,224
Securities available for sale:	'	'	'	'
Net unrealized gain / loss during the period	-118,305	233,633	-1,313,801	510,864
Reclassification adjustment for gains / losses in net income	-1,881	-60,487	-5,550	-159,846
	-120,186	173,146	-1,319,351	351,018
Securities available for sale:	'	'	'	'
Net unrealized gain / loss during the period	-46,665	92,156	-518,228	201,511
Reclassification adjustment for gains / losses in net income	-742	-23,859	-2,189	-63,052
	-47,407	68,297	-520,417	138,459
Other comprehensive income, net of tax	-72,779	104,849	-798,934	212,559
Comprehensive income	($63,535)	$168,729	($775,104)	$346,783

Consolidated_Statements_of_Cha

Consolidated Statements of Changes in Shareholders’ Equity (Unaudited) (USD $)	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Unearned ESOP Shares [Member]	Accumulated Other Comprehensive Income (Loss) [Member]	Total
Balance at Mar. 31, 2012	'	'	'	'	'	'
Net income	'	'	$134,224	'	'	$134,224
Net unrealized	'	'	'	'	212,559	212,559
Stock based compensation	'	7,130	'	'	'	7,130
Balance at Sep. 30, 2012	6,081	5,352,381	8,970,208	-362,300	542,261	14,508,631
Balance at Mar. 31, 2013	6,081	5,361,954	9,049,637	-338,813	181,229	14,260,088
Net income	'	'	23,830	'	'	23,830
Net unrealized	'	'	'	'	-798,934	-798,934
Stock based compensation	'	16,018	'	992	'	17,010
Balance at Sep. 30, 2013	$6,081	$5,377,972	$9,073,467	($337,821)	($617,705)	$13,501,994

Consolidated_Statements_of_Cha1

Consolidated Statements of Changes in Shareholders’ Equity (Unaudited) (Parentheticals) (USD $)	6 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
Tax effect on net unrealized gain (loss) on available-for-sale securities	($520,417)	$138,459
Accumulated Other Comprehensive Income (Loss) [Member]	'	'
Tax effect on net unrealized gain (loss) on available-for-sale securities	($520,417)	$138,459

Consolidated_Statements_of_Cas

Consolidated Statements of Cash Flows (Unaudited) (USD $)	6 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
Net income	$23,830	$134,224
Adjustments to reconcile net income to net cash provided by operating activities:	'	'
Net amortization of investment securities	88,140	162,421
Increase in net deferred loan costs	-12,813	-24,523
Provision for loan losses	33,000	169,000
Gain on sale of investment securities	-5,550	-159,846
Gain on sale of land	0	-71,144
Gain on sale and write-down of foreclosed real estate	-110	0
Depreciation and amortization	110,453	105,461
Stock based compensation	17,010	7,130
Changes in operating assets and liabilities:	'	'
Accrued interest receivable	24,868	14,587
Prepaid expenses and other assets	228,467	60,045
Other liabilities	270,096	53,000
Net cash provided by operating activities	777,391	450,355
Cash flows from Investing Activities	'	'
(Increase) decrease in loans receivable, net	-30,754	1,721,491
(Increase) decrease in investment certificates of deposit, net	-4,147	242,158
Activity in available-for-sale securities:	'	'
Sales	1,005,840	7,347,715
Maturities, repayments and calls	6,340,771	10,170,311
Purchases	-6,668,637	-22,915,239
Purchase of property and equipment	-75,422	-8,341
Proceeds from sale of property and equipment	0	99,852
Redemption of FHLB stock	-100	6,100
Proceeds from sale of foreclosed real estate	55,110	0
Proceeds from sale of ground rents	0	290,000
Net cash (used in) provided by investing activities	622,661	-3,045,953
Cash flow from Financing Activities	'	'
(Decrease) increase in deposits, net	-1,999,048	-659,904
(Decrease) increase in advances from borrowers, net	-182,708	-182,364
Net cash used by financing activities	-2,181,756	-842,268
Net Change in Cash and Cash Equivalents	-781,704	-3,437,866
Cash and Cash Equivalents, Beginning of Period	4,813,136	10,735,213
Cash and Cash Equivalents, End of Period	4,031,432	7,297,347
Supplemental disclosure:	'	'
Interest paid	613,273	863,352
Loans transferred to foreclosed real estate	$0	$57,000

Note_1_Activities_and_Summary_

Note 1 - Activities and Summary of Significant Accounting Policies	6 Months Ended
	Sep. 30, 2013
Accounting Policies [Abstract]	'
Organization, Consolidation and Presentation of Financial Statements Disclosure and Significant Accounting Policies [Text Block]	'
	Note 1.   Activities and Summary of Significant Accounting Policies
	Madison Bancorp, Inc., the “Company”, was incorporated on May 20, 2010, to be the holding company for Madison Square Federal Savings Bank, the “Bank”, in conjunction with the Bank’s conversion from the mutual to stock form of ownership. On October 6, 2010, in accordance with a Plan of Conversion adopted by its Board of Directors and approved by its members, the Bank converted from a mutual savings bank to a stock savings bank and became the wholly owned subsidiary of the Company. The conversion was accomplished through the sale and issuance of 608,116 shares of common stock at a price of $10.00 per share, through which the Company received proceeds of $5,340,068, net of offering expenses of $741,092. In connection with the conversion, the Bank’s Board of Directors adopted an employee stock ownership plan, the “ESOP”, which subscribed for 7% of the number of shares sold in the offering, or 42,568 shares of common stock.
	In accordance with applicable regulations governing the conversion, upon the completion of the conversion, the Bank restricted retained earnings by establishing a liquidation account. The liquidation account will be maintained for the benefit of eligible account holders who continue to maintain their accounts at the Bank after conversion. The liquidation account will be reduced annually to the extent that eligible account holders have reduced their qualifying deposits. Subsequent increases will not restore an eligible account holder’s interest in the liquidation account. In the event of a complete liquidation of the Bank, and only in such event, each account holder will be entitled to receive a distribution from the liquidation account in an amount proportionate to the adjusted qualifying account balances then held. The Bank may not pay dividends if those dividends would reduce equity capital below the required liquidation account amount.
	Madison Square Federal Savings Bank was incorporated in 1870 under the laws of the State of Maryland. The Bank is a federally chartered savings bank engaged in banking and related services primarily in the Baltimore Metropolitan area.
	Summary of Significant Accounting Policies
	The foregoing consolidated financial statements are unaudited; however, in the opinion of management, we have included all adjustments (comprising only normal recurring accruals) necessary for a fair presentation of the results of the interim period. We derived the balances as of March 31, 2013 from audited financial statements. These statements should be read in conjunction with Madison Bancorp’s financial statements and accompanying notes included in Madison Bancorp’s Form 10-K for the year ended March 31, 2013. We have made no significant changes to Madison Bancorp’s accounting policies as disclosed in the Form 10-K.
	The accounting and reporting policies of Madison Bancorp, Inc. and Subsidiaries (collectively “Madison”) conform to accounting principles generally accepted in the United States of America, “U.S. GAAP”, and to general practices in the banking industry. The more significant policies follow:
	Principles of Consolidation. The accompanying consolidated financial statements include the accounts of the parent company and its wholly owned subsidiary, Madison Square Federal Savings Bank and its wholly owned subsidiary, Madison Financial Services Corporation, “MFSC”. MFSC is engaged in the business of insurance and brokerage services primarily in the Baltimore area. All significant intercompany balances and transactions have been eliminated in consolidation.
	Reclassifications. Certain prior year amounts have been reclassified to conform to current period classifications. The reclassifications had no effect on net income or the net change in cash and cash equivalents and are not material to previously issued financial statements.
	Use of Estimates. The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the amounts reported in the financial statements and the accompanying notes. Actual results could differ significantly from those estimates. Material estimates that are particularly susceptible to significant change in the near term relate to the determination of the allowance for loan losses, deferred income tax valuation allowances, the fair value of investment securities, and other than temporary impairment of investment securities.
	Subsequent Events. We evaluated subsequent events after September 30, 2013 through November 8, 2013, the date this report was available to be issued. No significant subsequent events were identified which would affect the presentation of the financial statements.
	Recently Adopted Accounting Guidance
	ASU 2011-11, “Balance Sheet (Topic 210) - Disclosures about Offsetting Assets and Liabilities.” ASU 2011-11 amends Topic 210, “Balance Sheet,” to require an entity to disclose both gross and net information about financial instruments, such as sales and repurchase agreements, reverse sale and repurchase agreements and securities borrowing/lending arrangements, and derivative instruments that are eligible for offset in the statement of financial position and/or subject to a master netting arrangement or similar agreement. ASU 2011-11 is effective for annual and interim periods beginning on April 1, 2013, and did not have a significant impact on our financial statements.
	ASU 2012-02, “Intangibles – Goodwill and Other (Topic 350) – Testing Indefinite-Lived Intangible Assets for Impairment.” ASU 2012-02 gives entities the option to first assess qualitative factors to determine whether the existence of events or circumstances leads to a determination that it is more likely than not that an indefinite-lived intangible asset is impaired. If, after assessing the totality of events or circumstances, an entity determines it is more likely than not that an indefinite-lived intangible asset is impaired, then the entity must perform the quantitative impairment test. If, under the quantitative impairment test, the carrying amount of the intangible asset exceeds its fair value, an entity should recognize an impairment loss in the amount of that excess. Permitting an entity to assess qualitative factors when testing indefinite-lived intangible assets for impairment results in guidance that is similar to the goodwill impairment testing guidance in ASU 2011-08. ASU 2012-02 became effective for the Company on April 1, 2013 and did not have a significant impact on our financial statements.
	ASU 2012-06, “Business Combinations (Topic 805) – Subsequent Accounting for an Indemnification Asset Recognized at the Acquisition Date as a Result of a Government-Assisted Acquisition of a Financial Institution (a consensus of the FASB Emerging Issues Task Force).” ASU 2012-06 clarifies the applicable guidance for subsequently measuring an indemnification asset recognized as a result of a government-assisted acquisition of a financial institution. Under ASU 2012-06, when a reporting entity recognizes an indemnification asset as a result of a government-assisted acquisition of a financial institution and, subsequently, a change in the cash flows expected to be collected on the indemnification asset occurs (as a result of a change in cash flows expected to be collected on the assets subject to indemnification), the reporting entity should subsequently account for the change in the measurement of the indemnification asset on the same basis as the change in the assets subject to indemnification. Any amortization of changes in value should be limited to the contractual term of the indemnification agreement (that is, the lesser of the term of the indemnification agreement and the remaining life of the indemnified assets). ASU 2012-06 became effective for the Company on April 1, 2013 and did not have a significant impact on our financial statements.
	ASU 2013-02, “Comprehensive Income (Topic 220) – Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive Income.” ASU 2013-02 amends recent guidance related to the reporting of comprehensive income to enhance the reporting of reclassifications out of accumulated other comprehensive income. ASU 2013-02 became effective for the Company on April 1, 2013 and did not have a significant impact on our financial statements.

Note_2_Earnings_per_Share

Note 2 - Earnings per Share	6 Months Ended
	Sep. 30, 2013
Earnings Per Share [Abstract]	'
Earnings Per Share [Text Block]	'
	Note 2. Earnings per Share
	Basic earnings per share are computed by dividing net income by the weighted average number of common shares outstanding for the period. Diluted earnings per share reflect the potential dilution that could occur if securities or other contracts to issue common stock were exercised or converted into common stock or resulted in the issuance of common stock that then shared in the earnings of the entity. Both the basic and diluted earnings per share for the three and six months ended September 30, 2013 and 2012 are summarized below:
		Three Months Ended				Six Months Ended
		30-Sep				30-Sep
		2013		2012		2013		2012
	Net income	$	9,244	$	63,880	$	23,830	$	134,224
	Average common shares outstanding		574,724		571,886		574,724		571,886
	Stock option adjustment		12,641		1,157		9,635		1,993
	Average common shares outstanding - diluted		587,365		573,043		584,359		573,879
	Earnings per common share - basic	$	0.02	$	0.11	$	0.04	$	0.23
	Earnings per common share - diluted	$	0.02	$	0.11	$	0.04	$	0.23

Note_3_Cash_and_Cash_Equivalen

Note 3 - Cash and Cash Equivalents	6 Months Ended
	Sep. 30, 2013
Cash and Cash Equivalents [Abstract]	'
Cash and Cash Equivalents Disclosure [Text Block]	'
	Note 3. Cash and Cash Equivalents
	The Company sells federal funds on an unsecured basis to correspondent banks. As of September 30, 2013 and March 31, 2013, the balance of federal funds sold on an unsecured basis was $173,712 and $173,535, respectively. As of September 30, 2013 and March 31, 2013, the Company had $540,235 and $168,629, respectively, invested in a money market account at a brokerage that is not covered by deposit insurance.
	Financial institutions are required to carry noninterest-bearing cash reserves at specific percentages of deposit balances. The Bank’s normal amount of cash on hand and on deposit with other banks is sufficient to satisfy the reserve requirement.

Note_4_Investment_Securities

Note 4 - Investment Securities	6 Months Ended
	Sep. 30, 2013
Investments In Debt And Marketable Equity Securities And Certain Trading Assets [Abstract]	'
Investments In Debt And Marketable Equity Securities And Certain Trading Assets [Text Block]	'
	Note 4. Investment Securities
	The amortized cost and estimated fair value of investment securities at September 30, 2013 and March 31, 2013, are summarized as follows:
		Amortized		Gross		Gross		Estimated
		Cost		Unrealized		Unrealized		Fair Value
				Gains		Losses
	30-Sep-13
	Investment securities available-for-sale:
	U.S. government agencies	$	16,136,824	$	1,314	$	669,086	$	15,469,052
	Brokered certificates of deposit		6,409,000		20,515		3,351		6,426,164
	Mortgage-backed securities (Agency)		20,821,194		127,254		424,286		20,524,162
	Collateralized mortgage obligations (Agency)		11,855,314		32,738		105,171		11,782,881
		$	55,222,332	$	181,821	$	1,201,894	$	54,202,259
				Gross		Gross
		Amortized		Unrealized		Unrealized		Estimated
		Cost		Gains		Losses		Fair Value
	31-Mar-13
	Investment securities available-for-sale:
	U.S. government agencies	$	15,137,211	$	18,332	$	33,765	$	15,121,778
	Brokered certificates of deposit		8,444,000		36,394		1,119		8,479,275
	Mortgage-backed securities (Agency)		18,802,845		256,680		37,871		19,021,654
	Collateralized mortgage obligations (Agency)		13,598,841		76,606		15,979		13,659,468
		$	55,982,897	$	388,012	$	88,734	$	56,282,175
	The Bank has arranged for two lines of credit with large financial institutions for liquidity to meet expected and unexpected cash needs. One line of credit is unsecured and the other is collateralized by brokered certificates of deposit if any advances are disbursed. As of September 30, 2013 and March 31, 2013, there were no borrowings or securities pledged under these lines of credit.
	The following is a summary of contractual maturities of securities available-for-sale as of September 30, 2013:
		Available-for-Sale
		Amortized		Estimated
		Cost		Fair Value
	Amounts maturing in:
	One year or less	$	2,875,000	$	2,878,841
	After one year through five years		8,106,610		8,082,550
	After five years through ten years		9,665,950		9,149,584
	After ten years		1,898,264		1,784,241
			22,545,824		21,895,216
	Mortgage-backed securities (Agency)		20,821,194		20,524,162
	Collateralized mortgage obligations (Agency)		11,855,314		11,782,881
		$	55,222,332	$	54,202,259
	Proceeds from the sale of investment securities were $1,005,840 and $7,347,715 during the six months ended September 30, 2013 and 2012, respectively, with gains of $10,345 and losses of $4,795 for the six months ended September 30, 2013 and gains of $159,846 and no losses for the six months ended September 30, 2012.
	The following table presents Madison’s investments’ gross unrealized losses and the corresponding fair values by investment category and length of time that the securities have been in a continuous unrealized loss position at September 30, 2013.
		Less than 12 Months				12 Months or More				Total
	30-Sep-13	Estimated		Gross		Estimated		Gross		Estimated		Gross
		Fair Value		Unrealized		Fair Value		Unrealized		Fair Value		Unrealized
				Losses				Losses				Losses
	Investment securities available-for-sale:
	U.S. Government agencies	$	15,217,739	$	669,086	$	0	$	0	$	15,217,739	$	669,086
	Brokered certificates of deposit		1,146,649		3,351		0		0		1,146,649		3,351
	Mortgage-backed securities (Agency)		10,656,877		424,286		0		0		10,656,877		424,286
	Collateralized mortgage obligations (Agency)		2,649,161		96,728		2,337,852		8,443		4,987,013		105,171
		$	29,670,426	$	1,193,451	$	2,337,852	$	8,443	$	32,008,278	$	1,201,894
	The gross unrealized losses are not considered by management to be other-than-temporary impairments. Management has the intent and ability to hold these securities until maturity. In most cases, temporary impairment is caused by market interest rate fluctuations.

Note_5_Loans_Receivable_and_Al

Note 5 - Loans Receivable and Allowance for Loan Losses	6 Months Ended
	Sep. 30, 2013
Receivables [Abstract]	'
Loans, Notes, Trade and Other Receivables Disclosure [Text Block]	'
	Note 5.   Loans Receivable and Allowance for Loan Losses
	Loans receivable consist of the following at September 30, 2013 and March 31, 2013:
			September 30,			March 31,
			2013			2013
	Loans secured by mortgages:
	Residential:
	1-4 Single family		$	55,124,356		$	54,604,184
	Multifamily			1,471,160			1,513,209
	Lines of credit			2,907,981			2,658,271
	Commercial			14,351,807			14,553,616
	Land			3,173,139			4,191,616
	Farm loans guaranteed by the USDA			1,273,304			888,544
	Residential construction			1,257,427			1,367,134
				79,559,174			79,776,574
	Consumer			478,898			403,330
	Commercial			4,167,065			4,090,168
	Total loans receivable			84,205,137			84,270,072
	Net deferred costs			192,581			179,768
	Allowance for loan losses			(846,799	)		(909,488	)
	Loans receivable, net		$	83,550,919		$	83,540,352
	Credit Quality Indicators
	When assessing credit quality management considers all aspects of the loan, including: the overall risk involved; the nature of the collateral; the character, capacity, financial responsibility and record of the borrower; and the probability of repayment or orderly liquidation in accordance with the loan terms.
	Asset quality ratings are divided into three groups: Pass (unclassified), Special Mention, and Classified (adverse classification).
	Pass - A pass loan is considered of sufficient quality to preclude a special mention or an adverse rating. Pass assets generally are well protected by the current net worth and paying capacity of the obligor or by the value of the asset or underlying collateral.
	Special Mention - The purpose of the special mention category is to identify assets that do not warrant adverse classification, but do possess credit deficiencies or other potential weaknesses.
	Loans that would primarily fall into this notational category could have been previously classified adversely, but the deficiencies have since been corrected. Management should closely monitor recent payment history of the loan and value of the collateral.
	Loans that are designated as special mention will include loans that are 60-89 days delinquent. Single family residential loans, construction loans that are under contract of sale, and consumer loans that are designated special mention will not require separate fair value calculations and will not warrant increases in the allowance for loan losses. If adverse circumstances warrant additional allocations, an analysis will be performed on a case-by-case basis.
	Other loans designated as special mention generally require higher reserves than are allocated to pass loans.
	Substandard - Loans classified as substandard are inadequately protected by the current net worth or paying capacity of the borrower or the value of pledged collateral. Substandard loans are characterized by the possibility that the Bank estimates that it will be unable to collect all amounts due as required in the loan documents and therefore determines it may sustain losses if deficiencies are not corrected. This will be the measurement for determining if a loan is impaired.
	Loans classified as substandard may exhibit one or more of the following characteristics:
	●     Collateral has deteriorated.
		●	The primary source of repayment is gone and the Bank is relying upon a secondary source.
		●	A loss does not seem likely but significant problems exist, leading the Bank to go to great lengths to protect its investment.
		●	Borrowers are unable to generate enough cash flow for debt reduction.
		●	Flaws in documentation exist, leaving the Bank as a lender in a subordinated or unsecured position.
		●	The feasibility of an orderly and prompt sale of the collateral is not possible.
		●	Slow payment history.
	Loans classified as substandard will require calculations to determine the fair value on the particular loan. In determining the general valuation allowance, loans of similar characteristics will be analyzed on a pool basis. Examples of these types of loans include single-family residential loans and certain consumer loans such as car loans or home equity loans. When a loan is classified and is part of these loan types, the general valuation allowance on this particular type may be increased to reflect the potential for loss.
	Construction loans, land acquisition and development, commercial real estate and 5 or more dwelling units that are deemed impaired will require calculations to determine the fair value on the particular asset when the loan is classified as substandard. If the calculation yields a value below the recorded investment of the asset and the loan is determined to have collectability issues that result in a deficiency, the deficiency amount will be charged off.
	Doubtful - Loans classified as doubtful have all the weaknesses of loans classified as substandard, but in addition, on the basis of current facts, collection or liquidation in full is questionable and improbable. A loan classified as doubtful exhibits loss potential. However, there is still sufficient reason to permit the loan to remain on the books. A doubtful classification could reflect the deterioration of the primary source of repayment and serious doubt exists as to the quality of the secondary source of repayment.
	Doubtful classifications should be used only when a distinct and known possibility of loss exists. When identified, adequate loss should be recorded for specific assets. The entire asset should not be classified as doubtful if a partial recovery is expected, such as a liquidation of the collateral or the probability of a private mortgage insurance payment is likely.
	Loss - Loans classified as loss are considered uncollectable and of such little value that their continuance as loans is unjustified. A loss classification does not mean a loan has absolutely no value; partial recoveries may be received in the future.
	When loans or portions of a loan are considered a “loss”, it will be the policy of the Company to write-off the amount designated as loss. Recoveries will be treated as additions to the allowance for loan losses.
	The following presents by class and by credit quality indicator, the recorded investment in the Company’s loans as of September 30, 2013 and March 31, 2013.
	Commercial Credit Exposure		Commercial,						Commercial Real Estate (1)
			Not Real Estate Secured
			September 30,			March 31,			September 30,		March 31,
			2013			2013			2013		2013
	Grade:
	Pass		$	4,164,200		$	3,702,067		$	11,887,898	$	11,634,602
	Special Mention			0			372,524			3,369,854		3,430,979
	Substandard			2,865			15,577			367,359		376,579
	Doubtful			0			0			0		0
	Loss			0			0			0		0
			$	4,167,065		$	4,090,168		$	15,625,111	$	15,442,160
			Residential Real Estate						Residential Real Estate
	Other Credit Exposure		Construction and Land						Other (2)					Consumer
			September 30,			March 31,			September 30,		March 31,			September 30,		March 31,
			2013			2013			2013		2013			2013		2013
	Grade:
	Pass		$	3,024,707		$	2,021,668		$	57,915,442	$	57,944,859		$	478,898	$	401,803
	Special Mention			1,281,457			3,396,480			1,090,778		509,874			0		0
	Substandard			124,402			140,602			497,277		320,931			0		1,527
Doubtful			0			0			0		0			0		0
Loss			0			0			0		0			0		0
		$	4,430,566		$	5,558,750		$	59,503,497	$	58,775,664		$	478,898	$	403,330
(1)      Commercial real estate includes farm loans guaranteed by the USDA.
(2)      Residential real estate includes 1-4 single family residential, multifamily residential and home equity lines of credit.
Age Analysis of Past Due Loans as of September 30, 2013 and March 31, 2013
																	Total		Nonaccrual
		30-59 Days			60-89 Days			90 Days or More Past Due					Total				Nonaccrual		Interest Not
30-Sep-13		Past Due			Past Due			Accrual		Nonaccrual			Past Due		Current		Loans		Accrued
Loans secured by mortgages:
Residential:
1-4 Single family		$	0		$	610,586		$	0	$	185,870		$	796,456	$	54,327,900	$	373,713	$	15,724
Multifamily			0			0			0		0			0		1,471,160		0		0
Lines of credit			0			0			0		0			0		2,907,981		0		0
Commercial			668,244			367,359			0		0			1,035,603		13,316,204		0		0
Land			0			0			0		0			0		3,173,139		0		0
Farm			0			0			0		0			0		1,273,304		0		0
Residential Construction			0			0			0		0			0		1,257,427		0		0
			668,244			977,945			0		185,870			1,832,059		77,727,115		373,713		15,724
Consumer			985			0			0		0			985		477,913		0		0
Commercial			2,865			0			0		0			2,865		4,164,200		0		0
		$	672,094		$	977,945		$	0	$	185,870		$	1,835,909	$	82,369,228	$	373,713	$	15,724
																	Total		Nonaccrual
		30-59 Days			60-89 Days			90 Days or More Past Due					Total				Nonaccrual		Interest Not
31-Mar-13		Past Due			Past Due			Accrual		Nonaccrual			Past Due		Current		Loans		Accrued
Loans secured by mortgages:
Residential:
1-4 Single family		$	576,788		$	74,160		$	0	$	313,580		$	964,528	$	53,639,656	$	313,580	$	26,954
Multifamily			0			0			0		0			0		1,513,209		0		0
Lines of credit			0			0			0		0			0		2,658,271		0		0
Commercial			0			0			376,579		0			376,579		14,177,037		0		0
Land			0			0			0		0			0		4,191,616		0		0
Farm			0			0			0		0			0		888,544		0		0
Residential Construction			424,938			0			0		0			424,938		942,196		0		0
			1,001,726			74,160			376,579		313,580			1,766,045		78,010,529		313,580		26,954
Consumer			3,494			0			0		1,527			5,021		398,309		1,527		0
Commercial			0			0			0		15,577			15,577		4,074,591		15,577		109
		$	1,005,220		$	74,160		$	376,579	$	330,684		$	1,786,643	$	82,483,429	$	330,684	$	27,063
Impaired Loans as of and for the Six Months Ended September 30, 2013
		Unpaid			Recorded			Recorded
		Contractual			Investment			Investment		Total					Average		Interest
		Principal			with No			with		Recorded			Related		Recorded		Income
		Balance			Allowance			Allowance		Investment			Allowance		Investment		Recognized
Loans secured by mortgages:
Residential:
1-4 Single family		$	1,073,565		$	489,979		$	375,283	$	865,262		$	58,600	$	862,038	$	16,961
Multifamily			0			0			0		0			0		0		0
Lines of credit			0			0			0		0			0		0		0
Commercial			367,359			367,359			0		367,359			0		370,431		13,776
Land			228,902			124,402			0		124,402			0		124,902		5,043
Farm			0			0			0		0			0		0		0
Residential construction			0			0			0		0			0		0		0
			1,669,826			981,740			375,283		1,357,023			58,600		1,357,371		35,780
Consumer			0			0			0		0			0		0		0
Commercial			2,865			2,865			0		2,865			0		8,442		399
Total impaired loans		$	1,672,691		$	984,605		$	375,283	$	1,359,888		$	58,600	$	1,365,813	$	36,179
Impaired Loans as of and for the Year Ended March 31, 2013
		Unpaid			Recorded			Recorded
		Contractual			Investment			Investment		Total					Average		Interest
		Principal			with No			with		Recorded			Related		Recorded		Income
		Balance			Allowance			Allowance		Investment			Allowance		Investment		Recognized
Loans secured by mortgages:
Residential:
1-4 Single family		$	812,251		$	313,580		$	379,930	$	693,510		$	60,200	$	777,370	$	10,346
Multifamily			0			0			0		0			0		0		0
Lines of credit			0			0			0		0			0		0		0
Commercial			376,579			376,579			0		376,579			0		381,180		33,686
Land			230,102			140,602			0		140,602			0		223,763		9,945
Farm			0			0			0		0			0		0		0
Residential construction			0			0			0		0			0		0		0
			1,418,932			830,761			379,930		1,210,691			60,200		1,382,313		53,977
Consumer			1,527			1,527			0		1,527			0		1,588		34
Commercial			15,837			15,577			0		15,577			0		16,832		343
Total impaired loans		$	1,436,296		$	847,865		$	379,930	$	1,227,795		$	60,200	$	1,400,733	$	54,354
We occasionally modify loans to extend the term to help borrowers stay current on their loan and to avoid foreclosure. At September 30, 2013, we had seven1-4 single family mortgage loans totaling approximately $1,152,000 that we had modified the terms either by extending the term or increasing the payments to allow the customer to become current. We did not forgive any principal or interest, or modify the interest rates on the loans. Six of these seven modified loans with balances totaling $913,000 were current and one of these seven with a balance of $239,000 was greater than 90 days delinquent at September 30, 2013. We also had two 1-4 single family mortgage loans totaling approximately $375,000 at September 30, 2013 which had received rate modifications to current market rates. One of these two loans in the amount of $7,000 is current at September 30, 2013 and is classified as substandard. The other loan of $368,000 has remained current through the six months ended September 30, 2013 and is not adversely classified.
The following tables set forth for the six months ended September 30, 2013 and 2012 and for the year ended March 31, 2013, the balance of the allowance for loan losses by portfolio segment, disaggregated by impairment methodology, which is then further segregated by amounts evaluated for impairment collectively and individually. The allowance for loan losses allocated to each portfolio segment is not necessarily indicative of future losses in any particular portfolio segment and does not restrict the use of the allowance to absorb losses in other portfolio segments.
For the Six Months Ended September 30, 2013:
		Allowance			Charge-			Recoveries		Provision			Allowance
		3/31/13			offs								9/30/13
Loans secured by mortgages:
Residential:
1-4 Single family		$	343,110		$	81,500		$	811	$	74,190		$	336,612
Multifamily			19,218			0			0		(975	)		18,242
Lines of credit			15,950			0			0		5,166			21,116
Commercial			258,443			0			0		(12,822	)		245,621
Land			95,200			15,000			0		(25,729	)		54,471
Farm			0			0			0		0			0
Residential construction			36,459			0			0		(7,362	)		29,097
			768,380			96,500			811		32,468			705,159
Consumer			2,802			0			0		383			3,185
Commercial			60,147			0			0		(3,270	)		56,877
Unallocated			78,159			0			0		3,419			81,578
Total		$	909,488		$	96,500		$	811	$	33,000		$	846,799
		Allowance						Loan Balance
		Individually			Collectively			Individually		Collectively			Ending Loan
		Evaluated			Evaluated			Evaluated		Evaluated			Balance
		for			for			for		for
		Impairment			Impairment			Impairment		Impairment
Loans secured by mortgages:
Residential:
1-4 Single family		$	58,600		$	278,012		$	865,262	$	54,259,094		$	55,124,356
Multifamily			0			18,242			0		1,471,160			1,471,160
Lines of credit			0			21,116			0		2,907,981			2,907,981
Commercial			0			245,621			367,359		13,984,448			14,351,807
Land			0			54,471			124,402		3,048,737			3,173,139
Farm			0			0			0		1,273,304			1,273,304
Residential construction			0			29,097			0		1,257,427			1,257,427
			58,600			646,559			1,357,023		78,202,151			79,559,174
Consumer			0			3,185			0		478,898			478,898
Commercial			0			56,877			2,865		4,164,200			41,670,655
Unallocated			0			81,578			0		0			0
Total		$	58,600		$	788,199		$	1,359,888	$	82,845,249		$	84,205,137
For the Six Months Ended September 30, 2012:
		Allowance			Charge-			Recoveries		Provision			Allowance
		3/31/12			offs								9/30/12
Loans secured by mortgages:
Residential:
1-4 Single family		$	372,404		$	64,171		$	0	$	31,027		$	339,260
Multifamily			18,705			0			0		(368	)		18,337
Lines of credit			13,817			0			0		(1,400	)		12,417
Commercial			188,199			0			0		38,939			227,138
Land			152,621			89,500			0		38,878			101,999
Farm			0			0			0		0			0
Residential construction			16,417			0			0		9,020			25,437
			762,163			153,671			0		116,096			724,588
Consumer			3,103			0			0		725			3,828
Commercial			71,149			0			235		(10,937	)		60,447
Unallocated			648			0			0		63,116			63,764
Total		$	837,063		$	153,671		$	235	$	169,000		$	852,627
		Allowance						Loan Balance
		Individually			Collectively			Individually		Collectively			Ending Loan
		Evaluated			Evaluated			Evaluated		Evaluated			Balance
		for			for			for		for
		Impairment			Impairment			Impairment		Impairment
Loans secured by mortgages:
Residential:
1-4 Single family		$	0		$	339,260		$	317,502	$	52,349,245		$	52,666,747
Multifamily			0			18,337			0		1,553,941			1,553,941
Lines of credit			0			12,417			0		2,434,761			2,434,761
Commercial			0			227,138			379,554		14,227,042			14,606,596
Land			0			101,999			141,802		5,509,606			5,651,408
Farm			0			0			0		0			0
Residential construction			0			25,437			0		1,685,180			1,685,180
			0			724,588			838,858		77,759,775			78,598,633
Consumer			0			3,828			0		575,562			575,562
Commercial			0			60,447			0		4,631,397			46,313,977
Unallocated			0			63,764			0		0			0
Total		$	0		$	852,627		$	838,858	$	82,966,734		$	83,805,592
For the Year Ended March 31, 2013:
		Allowance			Charge-			Recoveries		Provision			Allowance
		3/31/12			offs								3/31/13
Loans secured by mortgages:
Residential:
1-4 Single family		$	372,404		$	75,712		$	7,401	$	39,017		$	343,110
Multifamily			18,705			0			0		513			19,218
Lines of credit			13,817			0			0		2,133			15,950
Commercial			188,199			0			0		70,244			258,443
Land			152,621			89,500			0		32,079			95,200
Farm			0			0			0		0			0
Residential construction			16,417			0			0		20,042			36,459
			762,163			165,212			7,401		164,028			768,380
Consumer			3,103			0			0		(301	)		2,802
Commercial			71,149			0			236		(11,238	)		60,147
Unallocated			648			0			0		77,511			78,159
Total		$	837,063		$	165,212		$	7,637	$	230,000		$	909,488
		Allowance						Loan Balance
		Individually			Collectively			Individually		Collectively			Ending Loan
		Evaluated			Evaluated			Evaluated		Evaluated			Balance
		for			for			for		for
		Impairment			Impairment			Impairment		Impairment
Loans secured by mortgages:
Residential:
1-4 Single family		$	60,200		$	282,910		$	693,510	$	53,910,674		$	54,604,184
Multifamily			0			19,218			0		1,513,209			1,513,209
Lines of credit			0			15,950			0		2,658,271			2,658,271
Commercial			0			258,443			376,579		14,177,037			14,553,616
Land			0			95,200			140,602		4,051,014			4,191,616
Farm			0			0			0		888,544			888,544
Residential construction			0			36,459			0		1,367,134			1,367,134
			60,200			708,180			1,210,691		78,565,883			79,776,574
Consumer			0			2,802			1,527		401,803			403,330
Commercial			0			60,147			15,577		4,074,591			4,090,168
Unallocated			0			78,159			0		0			0
Total		$	60,200		$	849,288		$	1,227,795	$	83,042,277		$	84,270,072

Note_6_Borrowings

Note 6 - Borrowings	6 Months Ended
	Sep. 30, 2013
Debt Disclosure [Abstract]	'
Debt Disclosure [Text Block]	'
	Note 6. Borrowings
	At September 30, 2013, the Bank had the ability to borrow a total of approximately $30.0 million from the Federal Home Loan Bank of Atlanta, and the Bank has lines of credit totaling approximately $6.1 million with two large financial institutions. The FHLB borrowing requires us to pledge mortgage loans as collateral, and one of the lines of credit requires us to pledge brokered certificates of deposit or US Government Agency securities. At September 30, 2013, we had no Federal Home Loan Bank advances outstanding or borrowings on the lines of credit. The rates on the borrowing lines will be determined at the time of an advance.

Note_7_Commitments_and_Financi

Note 7 - Commitments and Financial Instruments with Off-Balance-Sheet Credit Risk	6 Months Ended
	Sep. 30, 2013
Schedule Of Off Balance Sheet Credit Risks [Abstract]	'
Schedule Of Off Balance Sheet Credit Risks [Text Block]	'
	Note 7. Commitments and Financial Instruments with Off-Balance-Sheet Credit Risk
	In the normal course of business, the Bank has various outstanding commitments and contingent liabilities that are not reflected in the accompanying financial statements. Loan commitments and lines of credit are agreements to lend to a customer as long as there is no violation of any condition to the contract. Mortgage loan commitments generally have fixed interest rates, fixed expiration dates, and may require payment of a fee. Other loan commitments generally have fixed interest rates. Lines of credit generally have variable interest rates. Such lines do not represent future cash requirements because it is unlikely that all customers will draw upon their lines in full at any time. Letters of credit are commitments issued to guarantee the performance of a customer to a third party.
	The Bank’s maximum exposure to credit loss in the event of nonperformance by the customer is the contractual amount of the credit commitment. Loan commitments, lines of credit, and letters of credit are made on the same terms, including collateral, as outstanding loans. Management is not aware of any accounting loss to be incurred by funding these loan commitments.
	The Bank had outstanding firm commitments to originate, fund, or purchase loans as follows:
		September 30,		March 31,
		2013		2013
	Mortgage loan commitments – fixed rate	$	1,978,050	$	1,573,750
	Mortgage loan commitments – variable rate		12,230		238,629
	Unused equity lines of credit (variable rate)		2,421,167		2,815,945
	Commercial and consumer lines of credit		1,764,414		230,651
	Standby letters of credit		202,655		377,530
	Total	$	6,378,516	$	5,236,505

Note_8_Fair_Value_Measurements

Note 8 - Fair Value Measurements	6 Months Ended
	Sep. 30, 2013
Fair Value Disclosures [Abstract]	'
Fair Value Disclosures [Text Block]	'
	Note 8. Fair Value Measurements
	Accounting guidance defines fair value to be the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. These standards have also established a three-level hierarchy for fair value measurements based upon the inputs to the valuation of an asset or liability.
		●	Level 1 — Valuation is based on quoted prices in active markets for identical assets and liabilities.
		●	Level 2 — Valuation is determined from quoted prices for similar assets or liabilities in active markets, quoted prices for identical or similar instruments in markets that are not active or by model-based techniques in which all significant inputs are observable in the market.
		●	Level 3 — Valuation is derived from model-based techniques in which at least one significant input is unobservable and based on the Bank’s own estimates about the assumptions that market participants would use to value the asset or liability.
	Investment securities available-for-sale are the only financial assets measured at fair value on a recurring basis. As of September 30, 2013 and March 31, 2013, the fair values were measured using the following methodologies:
			30-Sep-13
			Level 1			Level 2		Level 3		Total
	Investment securities available-for-sale:
	U.S. Government agencies		$	0		$	15,469,052	$	0	$	15,469,052
	Brokered certificates of deposit			6,426,164			0		0		6,426,164
	Mortgage-backed securities (Agency)			1,341,841			19,180,463		1,858		20,524,162
	Collateralized mortgage obligations (Agency)			0			11,782,881		0		11,782,881
			$	7,768,005		$	46,432,396	$	1,858	$	54,202,259
			31-Mar-13
			Level 1			Level 2		Level 3		Total
	Investment securities available-for-sale:
	U.S. Government agencies		$	1,024,845		$	14,096,933	$	0	$	15,121,778
	Brokered certificates of deposit			8,479,275			0		0		8,479,275
	Mortgage-backed securities (Agency)			1,022,582			17,503,140		495,932		19,021,654
	Collateralized mortgage obligations (Agency)			285,887			12,797,159		576,422		13,659,468
			$	10,812,589		$	44,397,232	$	1,072,354	$	56,282,175
	The following table summarizes activity in securities valued using Level 3 inputs during the six months ended September 30, 2013:
			September 30,
			2013
	Balance at beginning of the period		$	1,072,354
	Purchases			0
	Sales			0
	Paydowns			(52,873	)
	Transfers in and/or out of Level 3			(958,822	)
	Changes in market value			(58,801	)
	Balance at the end of the period		$	1,858
	The Company measures its impaired loans on a nonrecurring basis, generally based on the fair value of the loans’ collateral. Fair value is generally determined based upon independent appraisals of the properties, or discounted cash flows based upon the expected proceeds. These assets are included as Level 3 fair values. As of September 30, 2013 and March 31, 2013, our recorded investment in impaired loans was $1,359,888 and $1,227,795, respectively. Our allowance for loan losses included an allocation for these individually evaluated loans of $58,600 and $60,200 as of September 30, 2013 and March 31, 2013, respectively.
	The Company measures its foreclosed real estate on a nonrecurring basis at fair value less estimated cost to sell. There was no foreclosed real estate as of September 30, 2013. As of March 31, 2013, the fair value of foreclosed real estate was estimated to be $55,000. Fair value was determined based on offers and/or appraisals. Cost to sell the assets was based on standard market factors. The Company categorizes its foreclosed real estate as Level 3. During the six months ended September 30, 2113, the foreclosed real estate owned as of March 31, 2013 was sold for $55,110.
	The Bank does not measure the fair value of its other financial assets or liabilities on a recurring basis. The estimated fair values of these financial instruments that are reported at amortized cost in the Company’s consolidated balance sheets, segregated by the level of the valuation inputs within the fair value hierarchy utilized to measure fair value, are as follows:
			30-Sep-13					31-Mar-13
	(dollars in thousands)		Carrying			Estimated		Carrying		Estimated
			Value			Fair Value		Value		Fair Value
	Financial assets
	Level 2 inputs:
	Cash and cash equivalents		$	4,031		$	4,031	$	4,813	$	4,813
	Certificates of deposit			504			504		500		500
	Accrued interest receivable			397			397		422		422
	Level 3 inputs:
	Federal Home Loan Bank stock			182			182		182		182
	Loans, net			83,551			87,731		83,540		96,396
	Foreclosed real estate			0			0		55		55
	Financial liabilities
	Level 2 inputs:
	Noninterest-bearing deposits		$	7,060		$	7,060	$	5,972	$	5,972
	Advances from borrowers for taxes and insurance			445			445		627		627
	Level 3 inputs:
	Interest-bearing deposits			125,597			126,550		128,684		129,625

Note_9_Regulatory_Capital_Rati

Note 9 - Regulatory Capital Ratios for Madison Square Federal Savings Bank	6 Months Ended
	Sep. 30, 2013
Disclosure Text Block [Abstract]	'
Regulatory Capital Requirements under Banking Regulations [Text Block]	'
	Note 9. Regulatory Capital Ratios for Madison Square Federal Savings Bank
	As of September 30, 2013, the most recent date of filing of the Consolidated Reports of Condition and Income with the Office of the Comptroller of the Currency, the Bank was categorized as well capitalized under the regulatory framework for prompt corrective action as disclosed in the table below. Management knows of no events or conditions that would change this classification:
							Minimum					To Be Well
		Actual					Requirements					Capitalized
	(dollars in thousands)	Amount		%			Amount		%			Amount		%
	As of September 30, 2013:
	Total risk-based capital (to risk-weighted assets)	$	13,351		19.4	%	$	5,513		8	%	$	6,891		10	%
	Tier I capital (to risk-weighted assets)		12,504		18.1			N/A		N/A			4,134		6
	Tier I capital (to adjusted total assets)		12,504		8.5			5,879		4			7,349		5
	As of March 31, 2013:
	Total risk-based capital (to risk-weighted assets)	$	13,298		19.1	%	$	5,571		8	%	$	6,963		10	%
	Tier I capital (to risk-weighted assets)		12,427		17.8			N/A		N/A			4,178		6
	Tier I capital (to adjusted total assets)		12,427		8.3			5,986		4			7,483		5

Note_10_Stock_Option_Plans

Note 10 - Stock Option Plans	6 Months Ended
	Sep. 30, 2013
Stock Options And Restricted Stock Awards [Abstract]	'
Stock Options And Restricted Stock Awards [Text Block]	'
	Note 10. Stock Option Plans
	The Company’s shareholders approved the 2011 Equity Incentive Plan, which reserves 79,054 shares for grant to officers and directors of the Company in the form of stock options (60,811 shares) and restricted stock (18,243 shares).
	During the six months ended September 30, 2013 the Company granted stock options for 19,460 shares, with an exercise price of $14.60 per share. The options are exercisable up to 10 years from the grant date. The options vest over a three-year period with one third of the options vesting on each of the first, second and third anniversary dates.
	During the year ended March 31, 2012, the Company granted stock options for 24,170 shares, with an exercise price of $8.00 per share. The options are exercisable up to 10 years from the grant date. The options vest over a two-year period with one third having vested immediately, one third of the options having vested on the first anniversary date and the final third of the options vesting on the second anniversary date.
	Option expense recognized during the six months ended September 30, 2013 and September 30, 2012 was $16,018 and $7,130, respectively. At September 30, 2013, there was $49,791 of total unrecognized compensation expense related to non-vested stock options to be recognized through February 28, 2016. The weighted average grant date fair value of the options granted during the year ended March 31, 2012 was $1.77 and the weighted average grant date fair value of the options granted during the six months ended September 30, 2013 was $2.76.
	A summary of information regarding stock options outstanding as of September 30, 2013, is as follows:
	Weighted Average		Outstanding		Average		Exercisable
	Exercise Price		Shares		Remaining		Shares
					Life
					(Years)
	$	10.94		43,630		8.93		16,113
	Intrinsic value		$	286,049			$	153,074
	There are 17,181 options available for future grant.

Accounting_Policies_by_Policy_

Accounting Policies, by Policy (Policies)	6 Months Ended
	Sep. 30, 2013
Accounting Policies [Abstract]	'
Consolidation, Policy [Policy Text Block]	'
	Principles of Consolidation. The accompanying consolidated financial statements include the accounts of the parent company and its wholly owned subsidiary, Madison Square Federal Savings Bank and its wholly owned subsidiary, Madison Financial Services Corporation, “MFSC”. MFSC is engaged in the business of insurance and brokerage services primarily in the Baltimore area. All significant intercompany balances and transactions have been eliminated in consolidation.
Reclassification, Policy [Policy Text Block]	'
	Reclassifications. Certain prior year amounts have been reclassified to conform to current period classifications. The reclassifications had no effect on net income or the net change in cash and cash equivalents and are not material to previously issued financial statements.
Use of Estimates, Policy [Policy Text Block]	'
	Use of Estimates. The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the amounts reported in the financial statements and the accompanying notes. Actual results could differ significantly from those estimates. Material estimates that are particularly susceptible to significant change in the near term relate to the determination of the allowance for loan losses, deferred income tax valuation allowances, the fair value of investment securities, and other than temporary impairment of investment securities.
Subsequent Events, Policy [Policy Text Block]	'
	Subsequent Events. We evaluated subsequent events after September 30, 2013 through November 8, 2013, the date this report was available to be issued. No significant subsequent events were identified which would affect the presentation of the financial statements.
New Accounting Pronouncements, Policy [Policy Text Block]	'
	Recently Adopted Accounting Guidance
	ASU 2011-11, “Balance Sheet (Topic 210) - Disclosures about Offsetting Assets and Liabilities.” ASU 2011-11 amends Topic 210, “Balance Sheet,” to require an entity to disclose both gross and net information about financial instruments, such as sales and repurchase agreements, reverse sale and repurchase agreements and securities borrowing/lending arrangements, and derivative instruments that are eligible for offset in the statement of financial position and/or subject to a master netting arrangement or similar agreement. ASU 2011-11 is effective for annual and interim periods beginning on April 1, 2013, and did not have a significant impact on our financial statements.
	ASU 2012-02, “Intangibles – Goodwill and Other (Topic 350) – Testing Indefinite-Lived Intangible Assets for Impairment.” ASU 2012-02 gives entities the option to first assess qualitative factors to determine whether the existence of events or circumstances leads to a determination that it is more likely than not that an indefinite-lived intangible asset is impaired. If, after assessing the totality of events or circumstances, an entity determines it is more likely than not that an indefinite-lived intangible asset is impaired, then the entity must perform the quantitative impairment test. If, under the quantitative impairment test, the carrying amount of the intangible asset exceeds its fair value, an entity should recognize an impairment loss in the amount of that excess. Permitting an entity to assess qualitative factors when testing indefinite-lived intangible assets for impairment results in guidance that is similar to the goodwill impairment testing guidance in ASU 2011-08. ASU 2012-02 became effective for the Company on April 1, 2013 and did not have a significant impact on our financial statements.
	ASU 2012-06, “Business Combinations (Topic 805) – Subsequent Accounting for an Indemnification Asset Recognized at the Acquisition Date as a Result of a Government-Assisted Acquisition of a Financial Institution (a consensus of the FASB Emerging Issues Task Force).” ASU 2012-06 clarifies the applicable guidance for subsequently measuring an indemnification asset recognized as a result of a government-assisted acquisition of a financial institution. Under ASU 2012-06, when a reporting entity recognizes an indemnification asset as a result of a government-assisted acquisition of a financial institution and, subsequently, a change in the cash flows expected to be collected on the indemnification asset occurs (as a result of a change in cash flows expected to be collected on the assets subject to indemnification), the reporting entity should subsequently account for the change in the measurement of the indemnification asset on the same basis as the change in the assets subject to indemnification. Any amortization of changes in value should be limited to the contractual term of the indemnification agreement (that is, the lesser of the term of the indemnification agreement and the remaining life of the indemnified assets). ASU 2012-06 became effective for the Company on April 1, 2013 and did not have a significant impact on our financial statements.
	ASU 2013-02, “Comprehensive Income (Topic 220) – Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive Income.” ASU 2013-02 amends recent guidance related to the reporting of comprehensive income to enhance the reporting of reclassifications out of accumulated other comprehensive income. ASU 2013-02 became effective for the Company on April 1, 2013 and did not have a significant impact on our financial statements.

Note_2_Earnings_per_Share_Tabl

Note 2 - Earnings per Share (Tables)	6 Months Ended
	Sep. 30, 2013
Earnings Per Share [Abstract]	'
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	'
		Three Months Ended				Six Months Ended
		30-Sep				30-Sep
		2013		2012		2013		2012
	Net income	$	9,244	$	63,880	$	23,830	$	134,224
	Average common shares outstanding		574,724		571,886		574,724		571,886
	Stock option adjustment		12,641		1,157		9,635		1,993
	Average common shares outstanding - diluted		587,365		573,043		584,359		573,879
	Earnings per common share - basic	$	0.02	$	0.11	$	0.04	$	0.23
	Earnings per common share - diluted	$	0.02	$	0.11	$	0.04	$	0.23

Note_4_Investment_Securities_T

Note 4 - Investment Securities (Tables)	6 Months Ended
	Sep. 30, 2013
Investments In Debt And Marketable Equity Securities And Certain Trading Assets [Abstract]	'
Schedule of Available-for-sale Securities Reconciliation [Table Text Block]	'
		Amortized		Gross		Gross		Estimated
		Cost		Unrealized		Unrealized		Fair Value
				Gains		Losses
	30-Sep-13
	Investment securities available-for-sale:
	U.S. government agencies	$	16,136,824	$	1,314	$	669,086	$	15,469,052
	Brokered certificates of deposit		6,409,000		20,515		3,351		6,426,164
	Mortgage-backed securities (Agency)		20,821,194		127,254		424,286		20,524,162
	Collateralized mortgage obligations (Agency)		11,855,314		32,738		105,171		11,782,881
		$	55,222,332	$	181,821	$	1,201,894	$	54,202,259
				Gross		Gross
		Amortized		Unrealized		Unrealized		Estimated
		Cost		Gains		Losses		Fair Value
	31-Mar-13
	Investment securities available-for-sale:
	U.S. government agencies	$	15,137,211	$	18,332	$	33,765	$	15,121,778
	Brokered certificates of deposit		8,444,000		36,394		1,119		8,479,275
	Mortgage-backed securities (Agency)		18,802,845		256,680		37,871		19,021,654
	Collateralized mortgage obligations (Agency)		13,598,841		76,606		15,979		13,659,468
		$	55,982,897	$	388,012	$	88,734	$	56,282,175
Available-for-sale Securities [Table Text Block]	'
		Available-for-Sale
		Amortized		Estimated
		Cost		Fair Value
	Amounts maturing in:
	One year or less	$	2,875,000	$	2,878,841
	After one year through five years		8,106,610		8,082,550
	After five years through ten years		9,665,950		9,149,584
	After ten years		1,898,264		1,784,241
			22,545,824		21,895,216
	Mortgage-backed securities (Agency)		20,821,194		20,524,162
	Collateralized mortgage obligations (Agency)		11,855,314		11,782,881
		$	55,222,332	$	54,202,259
	'
		Less than 12 Months				12 Months or More				Total
	30-Sep-13	Estimated		Gross		Estimated		Gross		Estimated		Gross
		Fair Value		Unrealized		Fair Value		Unrealized		Fair Value		Unrealized
				Losses				Losses				Losses
	Investment securities available-for-sale:
	U.S. Government agencies	$	15,217,739	$	669,086	$	0	$	0	$	15,217,739	$	669,086
	Brokered certificates of deposit		1,146,649		3,351		0		0		1,146,649		3,351
	Mortgage-backed securities (Agency)		10,656,877		424,286		0		0		10,656,877		424,286
	Collateralized mortgage obligations (Agency)		2,649,161		96,728		2,337,852		8,443		4,987,013		105,171
		$	29,670,426	$	1,193,451	$	2,337,852	$	8,443	$	32,008,278	$	1,201,894

Note_5_Loans_Receivable_and_Al1

Note 5 - Loans Receivable and Allowance for Loan Losses (Tables)	6 Months Ended
	Sep. 30, 2013
Receivables [Abstract]	'
Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]	'
		September 30,			March 31,
		2013			2013
	Loans secured by mortgages:
	Residential:
	1-4 Single family	$	55,124,356		$	54,604,184
	Multifamily		1,471,160			1,513,209
	Lines of credit		2,907,981			2,658,271
	Commercial		14,351,807			14,553,616
	Land		3,173,139			4,191,616
	Farm loans guaranteed by the USDA		1,273,304			888,544
	Residential construction		1,257,427			1,367,134
			79,559,174			79,776,574
	Consumer		478,898			403,330
	Commercial		4,167,065			4,090,168
	Total loans receivable		84,205,137			84,270,072
	Net deferred costs		192,581			179,768
	Allowance for loan losses		(846,799	)		(909,488	)
	Loans receivable, net	$	83,550,919		$	83,540,352
Financing Receivable Credit Quality Indicators [Table Text Block]	'
	Commercial Credit Exposure	Commercial,						Commercial Real Estate (1)
		Not Real Estate Secured
		September 30,			March 31,			September 30,		March 31,
		2013			2013			2013		2013
	Grade:
	Pass	$	4,164,200		$	3,702,067		$	11,887,898	$	11,634,602
	Special Mention		0			372,524			3,369,854		3,430,979
	Substandard		2,865			15,577			367,359		376,579
	Doubtful		0			0			0		0
	Loss		0			0			0		0
		$	4,167,065		$	4,090,168		$	15,625,111	$	15,442,160
		Residential Real Estate						Residential Real Estate
	Other Credit Exposure	Construction and Land						Other (2)					Consumer
		September 30,			March 31,			September 30,		March 31,			September 30,		March 31,
		2013			2013			2013		2013			2013		2013
	Grade:
	Pass	$	3,024,707		$	2,021,668		$	57,915,442	$	57,944,859		$	478,898	$	401,803
	Special Mention		1,281,457			3,396,480			1,090,778		509,874			0		0
	Substandard		124,402			140,602			497,277		320,931			0		1,527
	Doubtful		0			0			0		0			0		0
	Loss		0			0			0		0			0		0
		$	4,430,566		$	5,558,750		$	59,503,497	$	58,775,664		$	478,898	$	403,330
Past Due Financing Receivables [Table Text Block]	'
																	Total		Nonaccrual
		30-59 Days			60-89 Days			90 Days or More Past Due					Total				Nonaccrual		Interest Not
	30-Sep-13	Past Due			Past Due			Accrual		Nonaccrual			Past Due		Current		Loans		Accrued
	Loans secured by mortgages:
	Residential:
	1-4 Single family	$	0		$	610,586		$	0	$	185,870		$	796,456	$	54,327,900	$	373,713	$	15,724
	Multifamily		0			0			0		0			0		1,471,160		0		0
	Lines of credit		0			0			0		0			0		2,907,981		0		0
	Commercial		668,244			367,359			0		0			1,035,603		13,316,204		0		0
	Land		0			0			0		0			0		3,173,139		0		0
	Farm		0			0			0		0			0		1,273,304		0		0
	Residential Construction		0			0			0		0			0		1,257,427		0		0
			668,244			977,945			0		185,870			1,832,059		77,727,115		373,713		15,724
	Consumer		985			0			0		0			985		477,913		0		0
	Commercial		2,865			0			0		0			2,865		4,164,200		0		0
		$	672,094		$	977,945		$	0	$	185,870		$	1,835,909	$	82,369,228	$	373,713	$	15,724
																	Total		Nonaccrual
		30-59 Days			60-89 Days			90 Days or More Past Due					Total				Nonaccrual		Interest Not
	31-Mar-13	Past Due			Past Due			Accrual		Nonaccrual			Past Due		Current		Loans		Accrued
	Loans secured by mortgages:
	Residential:
	1-4 Single family	$	576,788		$	74,160		$	0	$	313,580		$	964,528	$	53,639,656	$	313,580	$	26,954
	Multifamily		0			0			0		0			0		1,513,209		0		0
	Lines of credit		0			0			0		0			0		2,658,271		0		0
	Commercial		0			0			376,579		0			376,579		14,177,037		0		0
	Land		0			0			0		0			0		4,191,616		0		0
	Farm		0			0			0		0			0		888,544		0		0
	Residential Construction		424,938			0			0		0			424,938		942,196		0		0
			1,001,726			74,160			376,579		313,580			1,766,045		78,010,529		313,580		26,954
	Consumer		3,494			0			0		1,527			5,021		398,309		1,527		0
	Commercial		0			0			0		15,577			15,577		4,074,591		15,577		109
		$	1,005,220		$	74,160		$	376,579	$	330,684		$	1,786,643	$	82,483,429	$	330,684	$	27,063
Impaired Financing Receivables [Table Text Block]	'
		Unpaid			Recorded			Recorded
		Contractual			Investment			Investment		Total					Average		Interest
		Principal			with No			with		Recorded			Related		Recorded		Income
		Balance			Allowance			Allowance		Investment			Allowance		Investment		Recognized
	Loans secured by mortgages:
	Residential:
	1-4 Single family	$	1,073,565		$	489,979		$	375,283	$	865,262		$	58,600	$	862,038	$	16,961
	Multifamily		0			0			0		0			0		0		0
	Lines of credit		0			0			0		0			0		0		0
	Commercial		367,359			367,359			0		367,359			0		370,431		13,776
	Land		228,902			124,402			0		124,402			0		124,902		5,043
	Farm		0			0			0		0			0		0		0
	Residential construction		0			0			0		0			0		0		0
			1,669,826			981,740			375,283		1,357,023			58,600		1,357,371		35,780
	Consumer		0			0			0		0			0		0		0
	Commercial		2,865			2,865			0		2,865			0		8,442		399
	Total impaired loans	$	1,672,691		$	984,605		$	375,283	$	1,359,888		$	58,600	$	1,365,813	$	36,179
		Unpaid			Recorded			Recorded
		Contractual			Investment			Investment		Total					Average		Interest
		Principal			with No			with		Recorded			Related		Recorded		Income
		Balance			Allowance			Allowance		Investment			Allowance		Investment		Recognized
	Loans secured by mortgages:
	Residential:
	1-4 Single family	$	812,251		$	313,580		$	379,930	$	693,510		$	60,200	$	777,370	$	10,346
	Multifamily		0			0			0		0			0		0		0
	Lines of credit		0			0			0		0			0		0		0
	Commercial		376,579			376,579			0		376,579			0		381,180		33,686
	Land		230,102			140,602			0		140,602			0		223,763		9,945
	Farm		0			0			0		0			0		0		0
	Residential construction		0			0			0		0			0		0		0
			1,418,932			830,761			379,930		1,210,691			60,200		1,382,313		53,977
	Consumer		1,527			1,527			0		1,527			0		1,588		34
	Commercial		15,837			15,577			0		15,577			0		16,832		343
	Total impaired loans	$	1,436,296		$	847,865		$	379,930	$	1,227,795		$	60,200	$	1,400,733	$	54,354
Schedule of Valuation Allowance for Impairment of Recognized Servicing Assets [Table Text Block]	'
		Allowance			Charge-			Recoveries		Provision			Allowance
		3/31/13			offs								9/30/13
	Loans secured by mortgages:
	Residential:
	1-4 Single family	$	343,110		$	81,500		$	811	$	74,190		$	336,612
	Multifamily		19,218			0			0		(975	)		18,242
	Lines of credit		15,950			0			0		5,166			21,116
	Commercial		258,443			0			0		(12,822	)		245,621
	Land		95,200			15,000			0		(25,729	)		54,471
	Farm		0			0			0		0			0
	Residential construction		36,459			0			0		(7,362	)		29,097
			768,380			96,500			811		32,468			705,159
	Consumer		2,802			0			0		383			3,185
	Commercial		60,147			0			0		(3,270	)		56,877
	Unallocated		78,159			0			0		3,419			81,578
	Total	$	909,488		$	96,500		$	811	$	33,000		$	846,799
		Allowance			Charge-			Recoveries		Provision			Allowance
		3/31/12			offs								9/30/12
	Loans secured by mortgages:
	Residential:
	1-4 Single family	$	372,404		$	64,171		$	0	$	31,027		$	339,260
	Multifamily		18,705			0			0		(368	)		18,337
	Lines of credit		13,817			0			0		(1,400	)		12,417
	Commercial		188,199			0			0		38,939			227,138
	Land		152,621			89,500			0		38,878			101,999
	Farm		0			0			0		0			0
	Residential construction		16,417			0			0		9,020			25,437
			762,163			153,671			0		116,096			724,588
	Consumer		3,103			0			0		725			3,828
	Commercial		71,149			0			235		(10,937	)		60,447
	Unallocated		648			0			0		63,116			63,764
	Total	$	837,063		$	153,671		$	235	$	169,000		$	852,627
		Allowance			Charge-			Recoveries		Provision			Allowance
		3/31/12			offs								3/31/13
	Loans secured by mortgages:
	Residential:
	1-4 Single family	$	372,404		$	75,712		$	7,401	$	39,017		$	343,110
	Multifamily		18,705			0			0		513			19,218
	Lines of credit		13,817			0			0		2,133			15,950
	Commercial		188,199			0			0		70,244			258,443
	Land		152,621			89,500			0		32,079			95,200
	Farm		0			0			0		0			0
	Residential construction		16,417			0			0		20,042			36,459
			762,163			165,212			7,401		164,028			768,380
	Consumer		3,103			0			0		(301	)		2,802
	Commercial		71,149			0			236		(11,238	)		60,147
	Unallocated		648			0			0		77,511			78,159
	Total	$	837,063		$	165,212		$	7,637	$	230,000		$	909,488
Allowance for Credit Losses on Financing Receivables [Table Text Block]	'
		Allowance						Loan Balance
		Individually			Collectively			Individually		Collectively			Ending Loan
		Evaluated			Evaluated			Evaluated		Evaluated			Balance
		for			for			for		for
		Impairment			Impairment			Impairment		Impairment
	Loans secured by mortgages:
	Residential:
	1-4 Single family	$	58,600		$	278,012		$	865,262	$	54,259,094		$	55,124,356
	Multifamily		0			18,242			0		1,471,160			1,471,160
	Lines of credit		0			21,116			0		2,907,981			2,907,981
	Commercial		0			245,621			367,359		13,984,448			14,351,807
	Land		0			54,471			124,402		3,048,737			3,173,139
	Farm		0			0			0		1,273,304			1,273,304
	Residential construction		0			29,097			0		1,257,427			1,257,427
			58,600			646,559			1,357,023		78,202,151			79,559,174
	Consumer		0			3,185			0		478,898			478,898
	Commercial		0			56,877			2,865		4,164,200			41,670,655
	Unallocated		0			81,578			0		0			0
	Total	$	58,600		$	788,199		$	1,359,888	$	82,845,249		$	84,205,137
		Allowance						Loan Balance
		Individually			Collectively			Individually		Collectively			Ending Loan
		Evaluated			Evaluated			Evaluated		Evaluated			Balance
		for			for			for		for
		Impairment			Impairment			Impairment		Impairment
	Loans secured by mortgages:
	Residential:
	1-4 Single family	$	0		$	339,260		$	317,502	$	52,349,245		$	52,666,747
	Multifamily		0			18,337			0		1,553,941			1,553,941
	Lines of credit		0			12,417			0		2,434,761			2,434,761
	Commercial		0			227,138			379,554		14,227,042			14,606,596
	Land		0			101,999			141,802		5,509,606			5,651,408
	Farm		0			0			0		0			0
	Residential construction		0			25,437			0		1,685,180			1,685,180
			0			724,588			838,858		77,759,775			78,598,633
	Consumer		0			3,828			0		575,562			575,562
	Commercial		0			60,447			0		4,631,397			46,313,977
	Unallocated		0			63,764			0		0			0
	Total	$	0		$	852,627		$	838,858	$	82,966,734		$	83,805,592
		Allowance						Loan Balance
		Individually			Collectively			Individually		Collectively			Ending Loan
		Evaluated			Evaluated			Evaluated		Evaluated			Balance
		for			for			for		for
		Impairment			Impairment			Impairment		Impairment
	Loans secured by mortgages:
	Residential:
	1-4 Single family	$	60,200		$	282,910		$	693,510	$	53,910,674		$	54,604,184
	Multifamily		0			19,218			0		1,513,209			1,513,209
	Lines of credit		0			15,950			0		2,658,271			2,658,271
	Commercial		0			258,443			376,579		14,177,037			14,553,616
	Land		0			95,200			140,602		4,051,014			4,191,616
	Farm		0			0			0		888,544			888,544
	Residential construction		0			36,459			0		1,367,134			1,367,134
			60,200			708,180			1,210,691		78,565,883			79,776,574
	Consumer		0			2,802			1,527		401,803			403,330
	Commercial		0			60,147			15,577		4,074,591			4,090,168
	Unallocated		0			78,159			0		0			0
	Total	$	60,200		$	849,288		$	1,227,795	$	83,042,277		$	84,270,072

Note_7_Commitments_and_Financi1

Note 7 - Commitments and Financial Instruments with Off-Balance-Sheet Credit Risk (Tables)	6 Months Ended
	Sep. 30, 2013
Schedule Of Off Balance Sheet Credit Risks [Abstract]	'
	'
		September 30,		March 31,
		2013		2013
	Mortgage loan commitments – fixed rate	$	1,978,050	$	1,573,750
	Mortgage loan commitments – variable rate		12,230		238,629
	Unused equity lines of credit (variable rate)		2,421,167		2,815,945
	Commercial and consumer lines of credit		1,764,414		230,651
	Standby letters of credit		202,655		377,530
	Total	$	6,378,516	$	5,236,505

Note_8_Fair_Value_Measurements1

Note 8 - Fair Value Measurements (Tables)	6 Months Ended
	Sep. 30, 2013
Fair Value Disclosures [Abstract]	'
Fair Value, Assets Measured on Recurring Basis [Table Text Block]	'
		30-Sep-13
		Level 1			Level 2		Level 3		Total
	Investment securities available-for-sale:
	U.S. Government agencies	$	0		$	15,469,052	$	0	$	15,469,052
	Brokered certificates of deposit		6,426,164			0		0		6,426,164
	Mortgage-backed securities (Agency)		1,341,841			19,180,463		1,858		20,524,162
	Collateralized mortgage obligations (Agency)		0			11,782,881		0		11,782,881
		$	7,768,005		$	46,432,396	$	1,858	$	54,202,259
		31-Mar-13
		Level 1			Level 2		Level 3		Total
	Investment securities available-for-sale:
	U.S. Government agencies	$	1,024,845		$	14,096,933	$	0	$	15,121,778
	Brokered certificates of deposit		8,479,275			0		0		8,479,275
	Mortgage-backed securities (Agency)		1,022,582			17,503,140		495,932		19,021,654
	Collateralized mortgage obligations (Agency)		285,887			12,797,159		576,422		13,659,468
		$	10,812,589		$	44,397,232	$	1,072,354	$	56,282,175
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Table Text Block]	'
		September 30,
		2013
	Balance at beginning of the period	$	1,072,354
	Purchases		0
	Sales		0
	Paydowns		(52,873	)
	Transfers in and/or out of Level 3		(958,822	)
	Changes in market value		(58,801	)
	Balance at the end of the period	$	1,858
Fair Value, by Balance Sheet Grouping [Table Text Block]	'
		30-Sep-13					31-Mar-13
	(dollars in thousands)	Carrying			Estimated		Carrying		Estimated
		Value			Fair Value		Value		Fair Value
	Financial assets
	Level 2 inputs:
	Cash and cash equivalents	$	4,031		$	4,031	$	4,813	$	4,813
	Certificates of deposit		504			504		500		500
	Accrued interest receivable		397			397		422		422
	Level 3 inputs:
	Federal Home Loan Bank stock		182			182		182		182
	Loans, net		83,551			87,731		83,540		96,396
	Foreclosed real estate		0			0		55		55
	Financial liabilities
	Level 2 inputs:
	Noninterest-bearing deposits	$	7,060		$	7,060	$	5,972	$	5,972
	Advances from borrowers for taxes and insurance		445			445		627		627
	Level 3 inputs:
	Interest-bearing deposits		125,597			126,550		128,684		129,625

Note_9_Regulatory_Capital_Rati1

Note 9 - Regulatory Capital Ratios for Madison Square Federal Savings Bank (Tables)	6 Months Ended
	Sep. 30, 2013
Disclosure Text Block [Abstract]	'
Schedule of Compliance with Regulatory Capital Requirements under Banking Regulations [Table Text Block]	'
							Minimum					To Be Well
		Actual					Requirements					Capitalized
	(dollars in thousands)	Amount		%			Amount		%			Amount		%
	As of September 30, 2013:
	Total risk-based capital (to risk-weighted assets)	$	13,351		19.4	%	$	5,513		8	%	$	6,891		10	%
	Tier I capital (to risk-weighted assets)		12,504		18.1			N/A		N/A			4,134		6
	Tier I capital (to adjusted total assets)		12,504		8.5			5,879		4			7,349		5
	As of March 31, 2013:
	Total risk-based capital (to risk-weighted assets)	$	13,298		19.1	%	$	5,571		8	%	$	6,963		10	%
	Tier I capital (to risk-weighted assets)		12,427		17.8			N/A		N/A			4,178		6
	Tier I capital (to adjusted total assets)		12,427		8.3			5,986		4			7,483		5

Note_10_Stock_Option_Plans_Tab

Note 10 - Stock Option Plans (Tables)	6 Months Ended
	Sep. 30, 2013
Stock Options And Restricted Stock Awards [Abstract]	'
Schedule of Share-based Compensation, Stock Options, Activity [Table Text Block]	'
	Weighted Average		Outstanding		Average		Exercisable
	Exercise Price		Shares		Remaining		Shares
					Life
					(Years)
	$	10.94		43,630		8.93		16,113
	Intrinsic value		$	286,049			$	153,074

Note_1_Activities_and_Summary_1

Note 1 - Activities and Summary of Significant Accounting Policies (Details) (USD $)	0 Months Ended
	Oct. 06, 2010	Sep. 30, 2013	Mar. 31, 2013
Accounting Policies [Abstract]	'	'	'
Common Stock, Shares, Issued (in Shares)	608,116	608,116	608,116
Sale of Stock, Price Per Share (in Dollars per share)	$10	'	'
Proceeds from Issuance of Common Stock (in Dollars)	$5,340,068	'	'
Payments of Stock Issuance Costs (in Dollars)	$741,092	'	'
Percentage Of Purchase Offer	7.00%	'	'
Employee Stock Ownership Plan (ESOP), Shares in ESOP (in Shares)	42,568	'	'

Note_2_Earnings_per_Share_Deta

Note 2 - Earnings per Share (Details) - Basic and Diluted Earnings Per Share (USD $)	3 Months Ended		6 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Basic and Diluted Earnings Per Share [Abstract]	'	'	'	'
Net income (in Dollars)	$9,244	$63,880	$23,830	$134,224
Average common shares outstanding	574,724	571,886	574,724	571,886
Stock option adjustment	12,641	1,157	9,635	1,993
Average common shares outstanding - diluted	587,365	573,043	584,359	573,879
Earnings per common share - basic (in Dollars per share)	$0.02	$0.11	$0.04	$0.23
Earnings per common share - diluted (in Dollars per share)	$0.02	$0.11	$0.04	$0.23

Note_3_Cash_and_Cash_Equivalen1

Note 3 - Cash and Cash Equivalents (Details) (USD $)	Sep. 30, 2013	Mar. 31, 2013
Cash and Cash Equivalents [Abstract]	'	'
Federal Funds Sold	$173,712	$173,535
Money Market Funds, at Carrying Value	$540,235	$168,629

Note_4_Investment_Securities_D

Note 4 - Investment Securities (Details) (USD $)	6 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
Investments In Debt And Marketable Equity Securities And Certain Trading Assets [Abstract]	'	'
Proceeds from Sale of Available-for-sale Securities	$1,005,840	$7,347,715
Available-for-sale Securities, Gross Realized Gains	10,345	159,846
Available-for-sale Securities, Gross Realized Losses	$4,795	$0

Note_4_Investment_Securities_D1

Note 4 - Investment Securities (Details) - Amortized Cost and Estimated Fair Value of Investment Securities (USD $)	6 Months Ended	12 Months Ended
	Sep. 30, 2013	Mar. 31, 2013
Investment securities available-for-sale:	'	'
Amortized Cost	$55,222,332	$55,982,897
Gross Unrealized Gains	181,821	388,012
Gross Unrealized Losses	1,201,894	88,734
Estimated Fair Value	54,202,259	56,282,175
US Government Agencies Debt Securities [Member]	'	'
Investment securities available-for-sale:	'	'
Amortized Cost	16,136,824	15,137,211
Gross Unrealized Gains	1,314	18,332
Gross Unrealized Losses	669,086	33,765
Estimated Fair Value	15,469,052	15,121,778
Brokered Certificates of Deposit [Member]	'	'
Investment securities available-for-sale:	'	'
Amortized Cost	6,409,000	8,444,000
Gross Unrealized Gains	20,515	36,394
Gross Unrealized Losses	3,351	1,119
Estimated Fair Value	6,426,164	8,479,275
Agency Mortgage Backed Securities [Member]	'	'
Investment securities available-for-sale:	'	'
Amortized Cost	20,821,194	18,802,845
Gross Unrealized Gains	127,254	256,680
Gross Unrealized Losses	424,286	37,871
Estimated Fair Value	20,524,162	19,021,654
Agency Collateralized Mortgage Obligations [Member]	'	'
Investment securities available-for-sale:	'	'
Amortized Cost	11,855,314	13,598,841
Gross Unrealized Gains	32,738	76,606
Gross Unrealized Losses	105,171	15,979
Estimated Fair Value	$11,782,881	$13,659,468

Note_4_Investment_Securities_D2

Note 4 - Investment Securities (Details) - Contractual Maturities of Securities Available-for-Sale (USD $)	Sep. 30, 2013
Amounts maturing in:	'
One year or less	$2,875,000
One year or less	2,878,841
After one year through five years	8,106,610
After one year through five years	8,082,550
After five years through ten years	9,665,950
After five years through ten years	9,149,584
After ten years	1,898,264
After ten years	1,784,241
	22,545,824
	21,895,216
	55,222,332
	54,202,259
Agency Mortgage Backed Securities [Member]	'
Amounts maturing in:	'
Amortized Cost	20,821,194
Estimated Fair Value	20,524,162
Agency Collateralized Mortgage Obligations [Member]	'
Amounts maturing in:	'
Amortized Cost	11,855,314
Estimated Fair Value	$11,782,881

Note_4_Investment_Securities_D3

Note 4 - Investment Securities (Details) - Investmentsb Gross Unrealized Losses and the Corresponding Fair Values (USD $)	6 Months Ended
	Sep. 30, 2013
Investment securities available-for-sale:	'
Available-for-sale securities loss position less than 12 months estimated fair value	$29,670,426
Available-for-sale securities loss position less than 12 months gross unrealized losses	1,193,451
Available-for-sale securities loss position 12 months or more estimated fair value	2,337,852
Available-for-sale securities loss position 12 months or more gross unrealized losses	8,443
Available-for-sale securities loss position estimated fair value	32,008,278
Available-for-sale securities loss position estimated gross unrealized losses	1,201,894
US Government Agencies Debt Securities [Member]	'
Investment securities available-for-sale:	'
Available-for-sale securities loss position less than 12 months estimated fair value	15,217,739
Available-for-sale securities loss position less than 12 months gross unrealized losses	669,086
Available-for-sale securities loss position 12 months or more estimated fair value	0
Available-for-sale securities loss position 12 months or more gross unrealized losses	0
Available-for-sale securities loss position estimated fair value	15,217,739
Available-for-sale securities loss position estimated gross unrealized losses	669,086
Brokered Certificates of Deposit [Member]	'
Investment securities available-for-sale:	'
Available-for-sale securities loss position less than 12 months estimated fair value	1,146,649
Available-for-sale securities loss position less than 12 months gross unrealized losses	3,351
Available-for-sale securities loss position 12 months or more estimated fair value	0
Available-for-sale securities loss position 12 months or more gross unrealized losses	0
Available-for-sale securities loss position estimated fair value	1,146,649
Available-for-sale securities loss position estimated gross unrealized losses	3,351
Agency Mortgage Backed Securities [Member]	'
Investment securities available-for-sale:	'
Available-for-sale securities loss position less than 12 months estimated fair value	10,656,877
Available-for-sale securities loss position less than 12 months gross unrealized losses	424,286
Available-for-sale securities loss position 12 months or more estimated fair value	0
Available-for-sale securities loss position 12 months or more gross unrealized losses	0
Available-for-sale securities loss position estimated fair value	10,656,877
Available-for-sale securities loss position estimated gross unrealized losses	424,286
Agency Collateralized Mortgage Obligations [Member]	'
Investment securities available-for-sale:	'
Available-for-sale securities loss position less than 12 months estimated fair value	2,649,161
Available-for-sale securities loss position less than 12 months gross unrealized losses	96,728
Available-for-sale securities loss position 12 months or more estimated fair value	2,337,852
Available-for-sale securities loss position 12 months or more gross unrealized losses	8,443
Available-for-sale securities loss position estimated fair value	4,987,013
Available-for-sale securities loss position estimated gross unrealized losses	$105,171

Note_5_Loans_Receivable_and_Al2

Note 5 - Loans Receivable and Allowance for Loan Losses (Details) (One To Four Family [Member], USD $)	Sep. 30, 2013
Note 5 - Loans Receivable and Allowance for Loan Losses (Details) [Line Items]	'
Financing Receivable, Loan Modifications	$1,152,000
Financing Receivable Current [Member] | Substandard [Member]	'
Note 5 - Loans Receivable and Allowance for Loan Losses (Details) [Line Items]	'
Financing Receivable, Modifications, Recorded Investment	7,000
Financing Receivable Current [Member]	'
Note 5 - Loans Receivable and Allowance for Loan Losses (Details) [Line Items]	'
Financing Receivable, Loan Modifications	913,000
Financing Receivable, Greater than 90 Days Past Due [Member]	'
Note 5 - Loans Receivable and Allowance for Loan Losses (Details) [Line Items]	'
Financing Receivable, Loan Modifications	239,000
Rate Modifications to Current Rates [Member]	'
Note 5 - Loans Receivable and Allowance for Loan Losses (Details) [Line Items]	'
Financing Receivable, Modifications, Recorded Investment	375,000
Other Loan [Member]	'
Note 5 - Loans Receivable and Allowance for Loan Losses (Details) [Line Items]	'
Financing Receivable, Modifications, Recorded Investment	$368,000

Note_5_Loans_Receivable_and_Al3

Note 5 - Loans Receivable and Allowance for Loan Losses (Details) - Loans Receivable (USD $)	Sep. 30, 2013	Mar. 31, 2013
Residential:	'	'
Loans receivable, gross	$84,205,137	$84,270,072
Net deferred costs	192,581	179,768
Allowance for loan losses	-846,799	-909,488
Loans receivable, net	83,550,919	83,540,352
One To Four Family [Member]	'	'
Residential:	'	'
Loans receivable, gross	55,124,356	54,604,184
Multi Family [Member]	'	'
Residential:	'	'
Loans receivable, gross	1,471,160	1,513,209
Lines of Credit [Member]	'	'
Residential:	'	'
Loans receivable, gross	2,907,981	2,658,271
Commercial Mortgages [Member]	'	'
Residential:	'	'
Loans receivable, gross	14,351,807	14,553,616
Land Mortgages [Member]	'	'
Residential:	'	'
Loans receivable, gross	3,173,139	4,191,616
Farm Loans Guaranteed by the USDA [Member]	'	'
Residential:	'	'
Loans receivable, gross	1,273,304	888,544
Residential Construction [Member]	'	'
Residential:	'	'
Loans receivable, gross	1,257,427	1,367,134
Secured by Mortgages [Member]	'	'
Residential:	'	'
Loans receivable, gross	79,559,174	79,776,574
Consumer Loans [Member]	'	'
Residential:	'	'
Loans receivable, gross	478,898	403,330
Commercial [Member]	'	'
Residential:	'	'
Loans receivable, gross	$4,167,065	$4,090,168

Note_5_Loans_Receivable_and_Al4

Note 5 - Loans Receivable and Allowance for Loan Losses (Details) - Loans by Class and Credit Quality Indicator (USD $)	Sep. 30, 2013		Mar. 31, 2013
Grade:	'		'
Loans receivable, gross	$84,205,137		$84,270,072
Commercial Not Real Estate Secured [Member] | Pass [Member]	'		'
Grade:	'		'
Loans receivable, gross	4,164,200		3,702,067
Commercial Not Real Estate Secured [Member] | Special Mention [Member]	'		'
Grade:	'		'
Loans receivable, gross	0		372,524
Commercial Not Real Estate Secured [Member] | Substandard [Member]	'		'
Grade:	'		'
Loans receivable, gross	2,865		15,577
Commercial Not Real Estate Secured [Member] | Doubtful [Member]	'		'
Grade:	'		'
Loans receivable, gross	0		0
Commercial Not Real Estate Secured [Member] | Loss [Member]	'		'
Grade:	'		'
Loans receivable, gross	0		0
Commercial Not Real Estate Secured [Member]	'		'
Grade:	'		'
Loans receivable, gross	4,167,065		4,090,168
Commercial Real Estate Loans [Member] | Pass [Member]	'		'
Grade:	'		'
Loans receivable, gross	11,887,898	[1]	11,634,602	[1]
Commercial Real Estate Loans [Member] | Special Mention [Member]	'		'
Grade:	'		'
Loans receivable, gross	3,369,854	[1]	3,430,979	[1]
Commercial Real Estate Loans [Member] | Substandard [Member]	'		'
Grade:	'		'
Loans receivable, gross	367,359	[1]	376,579	[1]
Commercial Real Estate Loans [Member] | Doubtful [Member]	'		'
Grade:	'		'
Loans receivable, gross	0	[1]	0	[1]
Commercial Real Estate Loans [Member] | Loss [Member]	'		'
Grade:	'		'
Loans receivable, gross	0	[1]	0	[1]
Commercial Real Estate Loans [Member]	'		'
Grade:	'		'
Loans receivable, gross	15,625,111	[1]	15,442,160	[1]
Residential Real Estate Construction and Land [Member] | Pass [Member]	'		'
Grade:	'		'
Loans receivable, gross	3,024,707		2,021,668
Residential Real Estate Construction and Land [Member] | Special Mention [Member]	'		'
Grade:	'		'
Loans receivable, gross	1,281,457		3,396,480
Residential Real Estate Construction and Land [Member] | Substandard [Member]	'		'
Grade:	'		'
Loans receivable, gross	124,402		140,602
Residential Real Estate Construction and Land [Member] | Doubtful [Member]	'		'
Grade:	'		'
Loans receivable, gross	0		0
Residential Real Estate Construction and Land [Member] | Loss [Member]	'		'
Grade:	'		'
Loans receivable, gross	0		0
Residential Real Estate Construction and Land [Member]	'		'
Grade:	'		'
Loans receivable, gross	4,430,566		5,558,750
Residential Real Estate Other [Member] | Pass [Member]	'		'
Grade:	'		'
Loans receivable, gross	57,915,442	[2]	57,944,859	[2]
Residential Real Estate Other [Member] | Special Mention [Member]	'		'
Grade:	'		'
Loans receivable, gross	1,090,778	[2]	509,874	[2]
Residential Real Estate Other [Member] | Substandard [Member]	'		'
Grade:	'		'
Loans receivable, gross	497,277	[2]	320,931	[2]
Residential Real Estate Other [Member] | Doubtful [Member]	'		'
Grade:	'		'
Loans receivable, gross	0	[2]	0	[2]
Residential Real Estate Other [Member] | Loss [Member]	'		'
Grade:	'		'
Loans receivable, gross	0	[2]	0	[2]
Residential Real Estate Other [Member]	'		'
Grade:	'		'
Loans receivable, gross	59,503,497	[2]	58,775,664	[2]
Consumer Loans [Member] | Pass [Member]	'		'
Grade:	'		'
Loans receivable, gross	478,898		401,803
Consumer Loans [Member] | Special Mention [Member]	'		'
Grade:	'		'
Loans receivable, gross	0		0
Consumer Loans [Member] | Substandard [Member]	'		'
Grade:	'		'
Loans receivable, gross	0		1,527
Consumer Loans [Member] | Doubtful [Member]	'		'
Grade:	'		'
Loans receivable, gross	0		0
Consumer Loans [Member] | Loss [Member]	'		'
Grade:	'		'
Loans receivable, gross	0		0
Consumer Loans [Member]	'		'
Grade:	'		'
Loans receivable, gross	$478,898		$403,330
[1]	Commercial real estate includes farm loans guaranteed by the USDA.
[2]	Residential real estate includes 1-4 single family residential, multifamily residential and home equity lines of credit.

Note_5_Loans_Receivable_and_Al5

Note 5 - Loans Receivable and Allowance for Loan Losses (Details) - Age Analysis of Past Due Loans (USD $)	Sep. 30, 2013	Mar. 31, 2013
Residential:	'	'
30-59 Days Past Due	$672,094	$1,005,220
60-89 Days Past Due	977,945	74,160
90 Days or More Past Due Accrual	0	376,579
90 Days or More Past Due Nonaccrual	185,870	330,684
Total Past Due	1,835,909	1,786,643
Current	82,369,228	82,483,429
Total Nonaccrual Loans	373,713	330,684
Nonaccrual Interest Not Accrued	15,724	27,063
One To Four Family [Member]	'	'
Residential:	'	'
30-59 Days Past Due	0	576,788
60-89 Days Past Due	610,586	74,160
90 Days or More Past Due Accrual	0	0
90 Days or More Past Due Nonaccrual	185,870	313,580
Total Past Due	796,456	964,528
Current	54,327,900	53,639,656
Total Nonaccrual Loans	373,713	313,580
Nonaccrual Interest Not Accrued	15,724	26,954
Multi Family [Member]	'	'
Residential:	'	'
30-59 Days Past Due	0	0
60-89 Days Past Due	0	0
90 Days or More Past Due Accrual	0	0
90 Days or More Past Due Nonaccrual	0	0
Total Past Due	0	0
Current	1,471,160	1,513,209
Total Nonaccrual Loans	0	0
Nonaccrual Interest Not Accrued	0	0
Lines of Credit [Member]	'	'
Residential:	'	'
30-59 Days Past Due	0	0
60-89 Days Past Due	0	0
90 Days or More Past Due Accrual	0	0
90 Days or More Past Due Nonaccrual	0	0
Total Past Due	0	0
Current	2,907,981	2,658,271
Total Nonaccrual Loans	0	0
Nonaccrual Interest Not Accrued	0	0
Commercial Mortgages [Member]	'	'
Residential:	'	'
30-59 Days Past Due	668,244	0
60-89 Days Past Due	367,359	0
90 Days or More Past Due Accrual	0	376,579
90 Days or More Past Due Nonaccrual	0	0
Total Past Due	1,035,603	376,579
Current	13,316,204	14,177,037
Total Nonaccrual Loans	0	0
Nonaccrual Interest Not Accrued	0	0
Land Mortgages [Member]	'	'
Residential:	'	'
30-59 Days Past Due	0	0
60-89 Days Past Due	0	0
90 Days or More Past Due Accrual	0	0
90 Days or More Past Due Nonaccrual	0	0
Total Past Due	0	0
Current	3,173,139	4,191,616
Total Nonaccrual Loans	0	0
Nonaccrual Interest Not Accrued	0	0
Farm Loans Guaranteed by the USDA [Member]	'	'
Residential:	'	'
30-59 Days Past Due	0	0
60-89 Days Past Due	0	0
90 Days or More Past Due Accrual	0	0
90 Days or More Past Due Nonaccrual	0	0
Total Past Due	0	0
Current	1,273,304	888,544
Total Nonaccrual Loans	0	0
Nonaccrual Interest Not Accrued	0	0
Residential Construction [Member]	'	'
Residential:	'	'
30-59 Days Past Due	0	424,938
60-89 Days Past Due	0	0
90 Days or More Past Due Accrual	0	0
90 Days or More Past Due Nonaccrual	0	0
Total Past Due	0	424,938
Current	1,257,427	942,196
Total Nonaccrual Loans	0	0
Nonaccrual Interest Not Accrued	0	0
Secured by Mortgages [Member]	'	'
Residential:	'	'
30-59 Days Past Due	668,244	1,001,726
60-89 Days Past Due	977,945	74,160
90 Days or More Past Due Accrual	0	376,579
90 Days or More Past Due Nonaccrual	185,870	313,580
Total Past Due	1,832,059	1,766,045
Current	77,727,115	78,010,529
Total Nonaccrual Loans	373,713	313,580
Nonaccrual Interest Not Accrued	15,724	26,954
Consumer Loans [Member]	'	'
Residential:	'	'
30-59 Days Past Due	985	3,494
60-89 Days Past Due	0	0
90 Days or More Past Due Accrual	0	0
90 Days or More Past Due Nonaccrual	0	1,527
Total Past Due	985	5,021
Current	477,913	398,309
Total Nonaccrual Loans	0	1,527
Nonaccrual Interest Not Accrued	0	0
Commercial [Member]	'	'
Residential:	'	'
30-59 Days Past Due	2,865	0
60-89 Days Past Due	0	0
90 Days or More Past Due Accrual	0	0
90 Days or More Past Due Nonaccrual	0	15,577
Total Past Due	2,865	15,577
Current	4,164,200	4,074,591
Total Nonaccrual Loans	0	15,577
Nonaccrual Interest Not Accrued	$0	$109

Note_5_Loans_Receivable_and_Al6

Note 5 - Loans Receivable and Allowance for Loan Losses (Details) - Impaired Loans (USD $)	6 Months Ended	12 Months Ended
	Sep. 30, 2013	Mar. 31, 2013
Financing Receivable, Impaired [Line Items]	'	'
Unpaid Contractual Principal Balance	$1,672,691	$1,436,296
Recorded Investment with No Allowance	984,605	847,865
Recorded Investment with Allowance	375,283	379,930
Total Recorded Investment	1,359,888	1,227,795
Related Allowance	58,600	60,200
Average Recorded Investment	1,365,813	1,400,733
Interest Recognized	36,179	54,354
One To Four Family [Member]	'	'
Financing Receivable, Impaired [Line Items]	'	'
Unpaid Contractual Principal Balance	1,073,565	812,251
Recorded Investment with No Allowance	489,979	313,580
Recorded Investment with Allowance	375,283	379,930
Total Recorded Investment	865,262	693,510
Related Allowance	58,600	60,200
Average Recorded Investment	862,038	777,370
Interest Recognized	16,961	10,346
Multi Family [Member]	'	'
Financing Receivable, Impaired [Line Items]	'	'
Unpaid Contractual Principal Balance	0	0
Recorded Investment with No Allowance	0	0
Recorded Investment with Allowance	0	0
Total Recorded Investment	0	0
Related Allowance	0	0
Average Recorded Investment	0	0
Interest Recognized	0	0
Lines of Credit [Member]	'	'
Financing Receivable, Impaired [Line Items]	'	'
Unpaid Contractual Principal Balance	0	0
Recorded Investment with No Allowance	0	0
Recorded Investment with Allowance	0	0
Total Recorded Investment	0	0
Related Allowance	0	0
Average Recorded Investment	0	0
Interest Recognized	0	0
Commercial Mortgages [Member]	'	'
Financing Receivable, Impaired [Line Items]	'	'
Unpaid Contractual Principal Balance	367,359	376,579
Recorded Investment with No Allowance	367,359	376,579
Recorded Investment with Allowance	0	0
Total Recorded Investment	367,359	376,579
Related Allowance	0	0
Average Recorded Investment	370,431	381,180
Interest Recognized	13,776	33,686
Land Mortgages [Member]	'	'
Financing Receivable, Impaired [Line Items]	'	'
Unpaid Contractual Principal Balance	228,902	230,102
Recorded Investment with No Allowance	124,402	140,602
Recorded Investment with Allowance	0	0
Total Recorded Investment	124,402	140,602
Related Allowance	0	0
Average Recorded Investment	124,902	223,763
Interest Recognized	5,043	9,945
Farm Loans Guaranteed by the USDA [Member]	'	'
Financing Receivable, Impaired [Line Items]	'	'
Unpaid Contractual Principal Balance	0	0
Recorded Investment with No Allowance	0	0
Recorded Investment with Allowance	0	0
Total Recorded Investment	0	0
Related Allowance	0	0
Average Recorded Investment	0	0
Interest Recognized	0	0
Residential Construction [Member]	'	'
Financing Receivable, Impaired [Line Items]	'	'
Unpaid Contractual Principal Balance	0	0
Recorded Investment with No Allowance	0	0
Recorded Investment with Allowance	0	0
Total Recorded Investment	0	0
Related Allowance	0	0
Average Recorded Investment	0	0
Interest Recognized	0	0
Secured by Mortgages [Member]	'	'
Financing Receivable, Impaired [Line Items]	'	'
Unpaid Contractual Principal Balance	1,669,826	1,418,932
Recorded Investment with No Allowance	981,740	830,761
Recorded Investment with Allowance	375,283	379,930
Total Recorded Investment	1,357,023	1,210,691
Related Allowance	58,600	60,200
Average Recorded Investment	1,357,371	1,382,313
Interest Recognized	35,780	53,977
Consumer Loans [Member]	'	'
Financing Receivable, Impaired [Line Items]	'	'
Unpaid Contractual Principal Balance	0	1,527
Recorded Investment with No Allowance	0	1,527
Recorded Investment with Allowance	0	0
Total Recorded Investment	0	1,527
Related Allowance	0	0
Average Recorded Investment	0	1,588
Interest Recognized	0	34
Commercial [Member]	'	'
Financing Receivable, Impaired [Line Items]	'	'
Unpaid Contractual Principal Balance	2,865	15,837
Recorded Investment with No Allowance	2,865	15,577
Recorded Investment with Allowance	0	0
Total Recorded Investment	2,865	15,577
Related Allowance	0	0
Average Recorded Investment	8,442	16,832
Interest Recognized	$399	$343

Note_5_Loans_Receivable_and_Al7

Note 5 - Loans Receivable and Allowance for Loan Losses (Details) - Allowance for Loan Losses by Portfolio Segment (USD $)	3 Months Ended		6 Months Ended		12 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012	Mar. 31, 2013
Valuation Allowance for Impairment of Recognized Servicing Assets [Line Items]	'	'	'	'	'
Allowance beginning balance	'	'	$909,488	$837,063	$837,063
Charge-offs	'	'	96,500	153,671	165,212
Recoveries	'	'	811	235	7,637
Provision	13,000	65,000	33,000	169,000	230,000
Allowance ending balance	846,799	852,627	846,799	852,627	909,488
One To Four Family [Member]	'	'	'	'	'
Valuation Allowance for Impairment of Recognized Servicing Assets [Line Items]	'	'	'	'	'
Allowance beginning balance	'	'	343,110	372,404	372,404
Charge-offs	'	'	81,500	64,171	75,712
Recoveries	'	'	811	0	7,401
Provision	'	'	74,190	31,027	39,017
Allowance ending balance	336,612	339,260	336,612	339,260	343,110
Multi Family [Member]	'	'	'	'	'
Valuation Allowance for Impairment of Recognized Servicing Assets [Line Items]	'	'	'	'	'
Allowance beginning balance	'	'	19,218	18,705	18,705
Charge-offs	'	'	0	0	0
Recoveries	'	'	0	0	0
Provision	'	'	-975	-368	513
Allowance ending balance	18,242	18,337	18,242	18,337	19,218
Lines of Credit [Member]	'	'	'	'	'
Valuation Allowance for Impairment of Recognized Servicing Assets [Line Items]	'	'	'	'	'
Allowance beginning balance	'	'	15,950	13,817	13,817
Charge-offs	'	'	0	0	0
Recoveries	'	'	0	0	0
Provision	'	'	5,166	-1,400	2,133
Allowance ending balance	21,116	12,417	21,116	12,417	15,950
Commercial Mortgages [Member]	'	'	'	'	'
Valuation Allowance for Impairment of Recognized Servicing Assets [Line Items]	'	'	'	'	'
Allowance beginning balance	'	'	258,443	188,199	188,199
Charge-offs	'	'	0	0	0
Recoveries	'	'	0	0	0
Provision	'	'	-12,822	38,939	70,244
Allowance ending balance	245,621	227,138	245,621	227,138	258,443
Land Mortgages [Member]	'	'	'	'	'
Valuation Allowance for Impairment of Recognized Servicing Assets [Line Items]	'	'	'	'	'
Allowance beginning balance	'	'	95,200	152,621	152,621
Charge-offs	'	'	15,000	89,500	89,500
Recoveries	'	'	0	0	0
Provision	'	'	-25,729	38,878	32,079
Allowance ending balance	54,471	101,999	54,471	101,999	95,200
Farm Loans Guaranteed by the USDA [Member]	'	'	'	'	'
Valuation Allowance for Impairment of Recognized Servicing Assets [Line Items]	'	'	'	'	'
Allowance beginning balance	'	'	0	0	0
Charge-offs	'	'	0	0	0
Recoveries	'	'	0	0	0
Provision	'	'	0	0	0
Allowance ending balance	0	0	0	0	0
Residential Construction [Member]	'	'	'	'	'
Valuation Allowance for Impairment of Recognized Servicing Assets [Line Items]	'	'	'	'	'
Allowance beginning balance	'	'	36,459	16,417	16,417
Charge-offs	'	'	0	0	0
Recoveries	'	'	0	0	0
Provision	'	'	-7,362	9,020	20,042
Allowance ending balance	29,097	25,437	29,097	25,437	36,459
Secured by Mortgages [Member]	'	'	'	'	'
Valuation Allowance for Impairment of Recognized Servicing Assets [Line Items]	'	'	'	'	'
Allowance beginning balance	'	'	768,380	762,163	762,163
Charge-offs	'	'	96,500	153,671	165,212
Recoveries	'	'	811	0	7,401
Provision	'	'	32,468	116,096	164,028
Allowance ending balance	705,159	724,588	705,159	724,588	768,380
Consumer Loans [Member]	'	'	'	'	'
Valuation Allowance for Impairment of Recognized Servicing Assets [Line Items]	'	'	'	'	'
Allowance beginning balance	'	'	2,802	3,103	3,103
Charge-offs	'	'	0	0	0
Recoveries	'	'	0	0	0
Provision	'	'	383	725	-301
Allowance ending balance	3,185	3,828	3,185	3,828	2,802
Commercial [Member]	'	'	'	'	'
Valuation Allowance for Impairment of Recognized Servicing Assets [Line Items]	'	'	'	'	'
Allowance beginning balance	'	'	60,147	71,149	71,149
Charge-offs	'	'	0	0	0
Recoveries	'	'	0	235	236
Provision	'	'	-3,270	-10,937	-11,238
Allowance ending balance	56,877	60,447	56,877	60,447	60,147
Unallocated [Member]	'	'	'	'	'
Valuation Allowance for Impairment of Recognized Servicing Assets [Line Items]	'	'	'	'	'
Allowance beginning balance	'	'	78,159	648	648
Charge-offs	'	'	0	0	0
Recoveries	'	'	0	0	0
Provision	'	'	3,419	63,116	77,511
Allowance ending balance	$81,578	$63,764	$81,578	$63,764	$78,159

Note_5_Loans_Receivable_and_Al8

Note 5 - Loans Receivable and Allowance for Loan Losses (Details) - Allowance for Losses Disaggregated by Impairment Methodology (USD $)	Sep. 30, 2013	Mar. 31, 2013	Sep. 30, 2012
Residential:	'	'	'
Allowance Individually Evaluated for Impairment	$58,600	$60,200	$0
Allowance Collectively Evaluated for Impairment	788,199	849,288	852,627
Loan Balance Individually Evaluated for Impairment	1,359,888	1,227,795	838,858
Loan Balance Collectively Evaluated for Impairment	82,845,249	83,042,277	82,966,734
Ending Loan Balance	84,205,137	84,270,072	83,805,592
One To Four Family [Member]	'	'	'
Residential:	'	'	'
Allowance Individually Evaluated for Impairment	58,600	60,200	0
Allowance Collectively Evaluated for Impairment	278,012	282,910	339,260
Loan Balance Individually Evaluated for Impairment	865,262	693,510	317,502
Loan Balance Collectively Evaluated for Impairment	54,259,094	53,910,674	52,349,245
Ending Loan Balance	55,124,356	54,604,184	52,666,747
Multi Family [Member]	'	'	'
Residential:	'	'	'
Allowance Individually Evaluated for Impairment	0	0	0
Allowance Collectively Evaluated for Impairment	18,242	19,218	18,337
Loan Balance Individually Evaluated for Impairment	0	0	0
Loan Balance Collectively Evaluated for Impairment	1,471,160	1,513,209	1,553,941
Ending Loan Balance	1,471,160	1,513,209	1,553,941
Lines of Credit [Member]	'	'	'
Residential:	'	'	'
Allowance Individually Evaluated for Impairment	0	0	0
Allowance Collectively Evaluated for Impairment	21,116	15,950	12,417
Loan Balance Individually Evaluated for Impairment	0	0	0
Loan Balance Collectively Evaluated for Impairment	2,907,981	2,658,271	2,434,761
Ending Loan Balance	2,907,981	2,658,271	2,434,761
Commercial Mortgages [Member]	'	'	'
Residential:	'	'	'
Allowance Individually Evaluated for Impairment	0	0	0
Allowance Collectively Evaluated for Impairment	245,621	258,443	227,138
Loan Balance Individually Evaluated for Impairment	367,359	376,579	379,554
Loan Balance Collectively Evaluated for Impairment	13,984,448	14,177,037	14,227,042
Ending Loan Balance	14,351,807	14,553,616	14,606,596
Land Mortgages [Member]	'	'	'
Residential:	'	'	'
Allowance Individually Evaluated for Impairment	0	0	0
Allowance Collectively Evaluated for Impairment	54,471	95,200	101,999
Loan Balance Individually Evaluated for Impairment	124,402	140,602	141,802
Loan Balance Collectively Evaluated for Impairment	3,048,737	4,051,014	5,509,606
Ending Loan Balance	3,173,139	4,191,616	5,651,408
Farm Loans Guaranteed by the USDA [Member]	'	'	'
Residential:	'	'	'
Allowance Individually Evaluated for Impairment	0	0	0
Allowance Collectively Evaluated for Impairment	0	0	0
Loan Balance Individually Evaluated for Impairment	0	0	0
Loan Balance Collectively Evaluated for Impairment	1,273,304	888,544	0
Ending Loan Balance	1,273,304	888,544	0
Residential Construction [Member]	'	'	'
Residential:	'	'	'
Allowance Individually Evaluated for Impairment	0	0	0
Allowance Collectively Evaluated for Impairment	29,097	36,459	25,437
Loan Balance Individually Evaluated for Impairment	0	0	0
Loan Balance Collectively Evaluated for Impairment	1,257,427	1,367,134	1,685,180
Ending Loan Balance	1,257,427	1,367,134	1,685,180
Secured by Mortgages [Member]	'	'	'
Residential:	'	'	'
Allowance Individually Evaluated for Impairment	58,600	60,200	0
Allowance Collectively Evaluated for Impairment	646,559	708,180	724,588
Loan Balance Individually Evaluated for Impairment	1,357,023	1,210,691	838,858
Loan Balance Collectively Evaluated for Impairment	78,202,151	78,565,883	77,759,775
Ending Loan Balance	79,559,174	79,776,574	78,598,633
Consumer Loans [Member]	'	'	'
Residential:	'	'	'
Allowance Individually Evaluated for Impairment	0	0	0
Allowance Collectively Evaluated for Impairment	3,185	2,802	3,828
Loan Balance Individually Evaluated for Impairment	0	1,527	0
Loan Balance Collectively Evaluated for Impairment	478,898	401,803	575,562
Ending Loan Balance	478,898	403,330	575,562
Commercial [Member]	'	'	'
Residential:	'	'	'
Allowance Individually Evaluated for Impairment	0	0	0
Allowance Collectively Evaluated for Impairment	56,877	60,147	60,447
Loan Balance Individually Evaluated for Impairment	2,865	15,577	0
Loan Balance Collectively Evaluated for Impairment	4,164,200	4,074,591	4,631,397
Ending Loan Balance	41,670,655	4,090,168	46,313,977
Unallocated [Member]	'	'	'
Residential:	'	'	'
Allowance Individually Evaluated for Impairment	0	0	0
Allowance Collectively Evaluated for Impairment	81,578	78,159	63,764
Loan Balance Individually Evaluated for Impairment	0	0	0
Loan Balance Collectively Evaluated for Impairment	0	0	0
Ending Loan Balance	$0	$0	$0

Note_6_Borrowings_Details

Note 6 - Borrowings (Details) (USD $)	Sep. 30, 2013
Note 6 - Borrowings (Details) [Line Items]	'
Federal Home Loan Bank Borrowing Facility Maximum Borrowing Capacity	$30,000,000
Federal Home Loan Bank Advances	0
Two Large Financial Institutions [Member]	'
Note 6 - Borrowings (Details) [Line Items]	'
Line of Credit Facility, Maximum Borrowing Capacity	$6,100,000

Note_7_Commitments_and_Financi2

Note 7 - Commitments and Financial Instruments with Off-Balance-Sheet Credit Risk (Details) - Outstanding Firm Commitments to Originate, Fund, or Purchase Loans (USD $)	Sep. 30, 2013	Mar. 31, 2013
Note 7 - Commitments and Financial Instruments with Off-Balance-Sheet Credit Risk (Details) - Outstanding Firm Commitments to Originate, Fund, or Purchase Loans [Line Items]	'	'
Outstanding loan commitments	$6,378,516	$5,236,505
Mortgage Loan Commitments - Fixed Rate [Member]	'	'
Note 7 - Commitments and Financial Instruments with Off-Balance-Sheet Credit Risk (Details) - Outstanding Firm Commitments to Originate, Fund, or Purchase Loans [Line Items]	'	'
Outstanding loan commitments	1,978,050	1,573,750
Mortgage Loan Commitments - Variable Rate [Member]	'	'
Note 7 - Commitments and Financial Instruments with Off-Balance-Sheet Credit Risk (Details) - Outstanding Firm Commitments to Originate, Fund, or Purchase Loans [Line Items]	'	'
Outstanding loan commitments	12,230	238,629
Unused Equity Lines of Credit - Variable Rate [Member]	'	'
Note 7 - Commitments and Financial Instruments with Off-Balance-Sheet Credit Risk (Details) - Outstanding Firm Commitments to Originate, Fund, or Purchase Loans [Line Items]	'	'
Outstanding loan commitments	2,421,167	2,815,945
Commercial and Consumer Lines of Credit [Member]	'	'
Note 7 - Commitments and Financial Instruments with Off-Balance-Sheet Credit Risk (Details) - Outstanding Firm Commitments to Originate, Fund, or Purchase Loans [Line Items]	'	'
Outstanding loan commitments	1,764,414	230,651
Standby Letters of Credit [Member]	'	'
Note 7 - Commitments and Financial Instruments with Off-Balance-Sheet Credit Risk (Details) - Outstanding Firm Commitments to Originate, Fund, or Purchase Loans [Line Items]	'	'
Outstanding loan commitments	$202,655	$377,530

Note_8_Fair_Value_Measurements2

Note 8 - Fair Value Measurements (Details) (USD $)	6 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Mar. 31, 2013
Fair Value Disclosures [Abstract]	'	'	'
Impaired Financing Receivable, Recorded Investment	$1,359,888	'	$1,227,795
Impaired Financing Receivable, Related Allowance	58,600	'	60,200
Real Estate Acquired Through Foreclosure	0	'	55,000
Proceeds from Sale of Foreclosed Assets	$55,110	$0	'

Note_8_Fair_Value_Measurements3

Note 8 - Fair Value Measurements (Details) - Investment Securities Available-for-Sale Measured at Fair Value on a Recurring Basis (USD $)	Sep. 30, 2013	Mar. 31, 2013
Investment securities available-for-sale:	'	'
Available for sale securities fair value	$54,202,259	$56,282,175
US Government Agencies Debt Securities [Member] | Fair Value, Inputs, Level 1 [Member]	'	'
Investment securities available-for-sale:	'	'
Available for sale securities fair value	0	1,024,845
US Government Agencies Debt Securities [Member] | Fair Value, Inputs, Level 2 [Member]	'	'
Investment securities available-for-sale:	'	'
Available for sale securities fair value	15,469,052	14,096,933
US Government Agencies Debt Securities [Member] | Fair Value, Inputs, Level 3 [Member]	'	'
Investment securities available-for-sale:	'	'
Available for sale securities fair value	0	0
US Government Agencies Debt Securities [Member]	'	'
Investment securities available-for-sale:	'	'
Available for sale securities fair value	15,469,052	15,121,778
Brokered Certificates of Deposit [Member] | Fair Value, Inputs, Level 1 [Member]	'	'
Investment securities available-for-sale:	'	'
Available for sale securities fair value	6,426,164	8,479,275
Brokered Certificates of Deposit [Member] | Fair Value, Inputs, Level 2 [Member]	'	'
Investment securities available-for-sale:	'	'
Available for sale securities fair value	0	0
Brokered Certificates of Deposit [Member] | Fair Value, Inputs, Level 3 [Member]	'	'
Investment securities available-for-sale:	'	'
Available for sale securities fair value	0	0
Brokered Certificates of Deposit [Member]	'	'
Investment securities available-for-sale:	'	'
Available for sale securities fair value	6,426,164	8,479,275
Agency Mortgage Backed Securities [Member] | Fair Value, Inputs, Level 1 [Member]	'	'
Investment securities available-for-sale:	'	'
Available for sale securities fair value	1,341,841	1,022,582
Agency Mortgage Backed Securities [Member] | Fair Value, Inputs, Level 2 [Member]	'	'
Investment securities available-for-sale:	'	'
Available for sale securities fair value	19,180,463	17,503,140
Agency Mortgage Backed Securities [Member] | Fair Value, Inputs, Level 3 [Member]	'	'
Investment securities available-for-sale:	'	'
Available for sale securities fair value	1,858	495,932
Agency Mortgage Backed Securities [Member]	'	'
Investment securities available-for-sale:	'	'
Available for sale securities fair value	20,524,162	19,021,654
Agency Collateralized Mortgage Obligations [Member] | Fair Value, Inputs, Level 1 [Member]	'	'
Investment securities available-for-sale:	'	'
Available for sale securities fair value	0	285,887
Agency Collateralized Mortgage Obligations [Member] | Fair Value, Inputs, Level 2 [Member]	'	'
Investment securities available-for-sale:	'	'
Available for sale securities fair value	11,782,881	12,797,159
Agency Collateralized Mortgage Obligations [Member] | Fair Value, Inputs, Level 3 [Member]	'	'
Investment securities available-for-sale:	'	'
Available for sale securities fair value	0	576,422
Agency Collateralized Mortgage Obligations [Member]	'	'
Investment securities available-for-sale:	'	'
Available for sale securities fair value	11,782,881	13,659,468
Fair Value, Inputs, Level 1 [Member]	'	'
Investment securities available-for-sale:	'	'
Available for sale securities fair value	7,768,005	10,812,589
Fair Value, Inputs, Level 2 [Member]	'	'
Investment securities available-for-sale:	'	'
Available for sale securities fair value	46,432,396	44,397,232
Fair Value, Inputs, Level 3 [Member]	'	'
Investment securities available-for-sale:	'	'
Available for sale securities fair value	$1,858	$1,072,354

Note_8_Fair_Value_Measurements4

Note 8 - Fair Value Measurements (Details) - Activity in Securities Valued Using Level 3 Inputs (Fair Value, Inputs, Level 3 [Member], USD $)	6 Months Ended
	Sep. 30, 2013
Fair Value, Inputs, Level 3 [Member]	'
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]	'
Balance at beginning of the period	$1,072,354
Balance at the end of the period	1,858
Purchases	0
Sales	0
Paydowns	-52,873
Transfers in and/or out of Level 3	-958,822
Changes in market value	($58,801)

Note_8_Fair_Value_Measurements5

Note 8 - Fair Value Measurements (Details) - Estimated Fair Value of Financial Instruments (USD $)	Sep. 30, 2013	Mar. 31, 2013	Sep. 30, 2012	Mar. 31, 2012
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'	'	'
Cash and cash equivalents	$4,031,432	$4,813,136	$7,297,347	$10,735,213
Certificates of deposit	504,009	499,862	'	'
Accrued interest receivable	396,670	421,538	'	'
Federal Home Loan Bank stock	181,900	181,800	'	'
Loans, net	83,550,919	83,540,352	'	'
Foreclosed real estate	0	55,000	'	'
Noninterest-bearing deposits	7,060,238	5,971,726	'	'
Advances from borrowers for taxes and insurance	444,774	627,482	'	'
Interest-bearing deposits	125,596,512	128,684,072	'	'
Fair Value, Inputs, Level 2 [Member]	'	'	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'	'	'
Cash and cash equivalents	4,031,000	4,813,000	'	'
Cash and cash equivalents	4,031,000	4,813,000	'	'
Certificates of deposit	504,000	500,000	'	'
Certificates of deposit	504,000	500,000	'	'
Accrued interest receivable	397,000	422,000	'	'
Accrued interest receivable	397,000	422,000	'	'
Noninterest-bearing deposits	7,060,000	5,972,000	'	'
Noninterest-bearing deposits	7,060,000	5,972,000	'	'
Advances from borrowers for taxes and insurance	445,000	627,000	'	'
Advances from borrowers for taxes and insurance	445,000	627,000	'	'
Fair Value, Inputs, Level 3 [Member]	'	'	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'	'	'
Federal Home Loan Bank stock	182,000	182,000	'	'
Federal Home Loan Bank stock	182,000	182,000	'	'
Loans, net	83,551,000	83,540,000	'	'
Loans, net	87,731,000	96,396,000	'	'
Foreclosed real estate	0	55,000	'	'
Foreclosed real estate	0	55,000	'	'
Interest-bearing deposits	125,597,000	128,684,000	'	'
Interest-bearing deposits	$126,550,000	$129,625,000	'	'

Note_9_Regulatory_Capital_Rati2

Note 9 - Regulatory Capital Ratios for Madison Square Federal Savings Bank (Details) - Regulatory Capital Ratios for Madison Square Federal Savings Bank (USD $)	Sep. 30, 2013	Mar. 31, 2013
Regulatory Capital Ratios for Madison Square Federal Savings Bank [Abstract]	'	'
Total risk-based capital actual (in Dollars)	$13,351,000	$13,298,000
Total risk-based capital (to risk-weighted assets) actual	19.40%	19.10%
Total risk-based capital minimum requirements (in Dollars)	0.08	0.08
Total risk-based capital (to risk-weighted assets) minimum requirements	10.00%	10.00%
Tier I capital actual (in Dollars)	12,504,000	12,427,000
Tier I capital (to risk-weighted assets) actual	18.10%	17.80%
Tier I capital (to risk-weighted assets) minimum requirements	6.00%	6.00%
Tier I capital actual (in Dollars)	12,504,000	12,427,000
Tier I capital (to adjusted total assets) actual	8.50%	8.30%
Tier I capital minimum requirements (in Dollars)	$4,000	$4,000
Tier I capital (to adjusted total assets) minimum requirements	5.00%	5.00%

Note_10_Stock_Option_Plans_Det

Note 10 - Stock Option Plans (Details) (USD $)	6 Months Ended		12 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Mar. 31, 2012
Note 10 - Stock Option Plans (Details) [Line Items]	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Net of Forfeitures	19,460	'	24,170
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price (in Dollars per share)	$14.60	'	$8
Share Based Compensation Arrangement By Share Based Payment Award Maximum Exercisable Period For Stock Options	'10 years	'	'10 years
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period	'3 years	'	'2 years
Share-based Compensation (in Dollars)	$17,010	$7,130	'
Employee Service Share-based Compensation, Nonvested Awards, Compensation Not yet Recognized, Stock Options (in Dollars)	49,791	'	'
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value (in Dollars per share)	$2.76	'	$1.77
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant	17,181	'	'
Employee Stock Option [Member] | Equity Incentive Plan Twenty Eleven [Member]	'	'	'
Note 10 - Stock Option Plans (Details) [Line Items]	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized	60,811	'	'
Employee Stock Option [Member]	'	'	'
Note 10 - Stock Option Plans (Details) [Line Items]	'	'	'
Share-based Compensation (in Dollars)	$16,018	$7,130	'
Restricted Stock [Member] | Equity Incentive Plan Twenty Eleven [Member]	'	'	'
Note 10 - Stock Option Plans (Details) [Line Items]	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized	18,243	'	'
Equity Incentive Plan Twenty Eleven [Member]	'	'	'
Note 10 - Stock Option Plans (Details) [Line Items]	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized	79,054	'	'

Note_10_Stock_Option_Plans_Det1

Note 10 - Stock Option Plans (Details) - Stock Options Outstanding (USD $)	6 Months Ended
	Sep. 30, 2013
Stock Options Outstanding [Abstract]	'
$ (in Dollars per share)	$10.94
$	43,630
$	'8 years 339 days
$	16,113
Intrinsic value (in Dollars)	$286,049
Intrinsic value (in Dollars)	$153,074