Mercer Bancorp (MSBB) 10-Q 14 Feb 25 2025 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Dec. 31, 2024	Feb. 13, 2025
Document and Entity Information [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Dec. 31, 2024
Document Transition Report	false
Entity File Number	000-56575
Entity Registrant Name	Mercer Bancorp, Inc.
Entity Incorporation, State or Country Code	MD
Entity Tax Identification Number	92-3452469
Entity Address, Address Line One	1100 Irmscher Blvd
Entity Address, City or Town	Celina
Entity Address State Or Province	OH
Entity Address, Postal Zip Code	45822
City Area Code	419
Local Phone Number	586-5158
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		1,022,970
Entity Central Index Key	0001967306
Current Fiscal Year End Date	--09-30
Document Fiscal Year Focus	2025
Document Fiscal Period Focus	Q1
Amendment Flag	false

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Dec. 31, 2024	Sep. 30, 2024
Assets
Cash and due from banks	$ 2,502,933	$ 2,303,569
Interest-bearing deposits in other financial institutions	1,328,971	2,435,027
Federal funds sold	1,051,000	1,159,000
Cash and cash equivalents	4,882,904	5,897,596
Interest-bearing time deposits	100,000	100,000
Available-for-sale securities	10,986,956	11,121,278
Held-to-maturity securities, net of allowance for credit losses of $0	85,458	92,840
Loans held for sale	10,101,613	10,538,902
Loans receivable	146,770,173	146,041,635
Allowance for credit losses	(959,771)	(963,268)
Net loans	145,810,402	145,078,367
Premises and equipment	2,750,114	2,731,333
Federal Home Loan Bank stock	1,952,600	1,872,500
Bank owned life insurance	1,841,002	1,829,180
Accrued interest receivable	630,189	685,515
Federal Home Loan Bank lender risk account	458,116	463,873
Deferred federal income taxes	318,053	283,564
Other assets	932,745	1,053,268
Total assets	180,850,152	181,748,216
Deposits
Demand	57,478,067	55,139,738
Savings and money market	36,681,781	36,559,264
Time	39,519,309	42,857,955
Total deposits	133,679,157	134,556,957
Advances from the Federal Home Loan Bank	22,000,000	22,000,000
Directors plan liability	399,456	409,033
Accrued interest payable and other liabilities	677,128	829,193
Total liabilities	156,755,741	157,795,183
Commitments and Contingencies
Shareholders' Equity
Preferred stock - authorized 1,000,000 shares of $0.01 par value, none issued
Common stock - authorized 9,000,000 shares of $0.01 par value, issued and outstanding 1,022,970 shares	10,229	10,229
Additional paid-in capital	8,672,640	8,658,653
Shares acquired by ESOP	(709,268)	(763,820)
Shares issued to irrevocable trust	96,360	96,360
Shares held in irrevocable trust	(96,360)	(96,360)
Retained earnings	16,647,621	16,371,313
Accumulated other comprehensive loss	(526,811)	(323,342)
Total shareholders' equity	24,094,411	23,953,033
Total liabilities and shareholders' equity	$ 180,850,152	$ 181,748,216

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($)	Dec. 31, 2024	Sep. 30, 2024
Consolidated Balance Sheets
Held-to-maturity securities, net of allowance for credit losses	$ 0	$ 0
Preferred stock, shares authorized	1,000,000	1,000,000
Preferred stock par value	$ 0.01	$ 0.01
Preferred stock, shares issued	0	0
Common stock, shares authorized	9,000,000	9,000,000
Common Stock, par value	$ 0.01	$ 0.01
Common stock, shares, issued	1,022,970	1,022,970
Common stock, shares, outstanding	1,022,970	1,022,970

Consolidated Statements of Inco

Consolidated Statements of Income - USD ($)	3 Months Ended
	Dec. 31, 2024	Dec. 31, 2023
Interest Income
Loans	$ 2,170,292	$ 1,716,117
Investment securities	85,967	66,668
Interest-bearing deposits and other	77,398	94,720
Total interest income	2,333,657	1,877,505
Interest Expense
Deposits	463,186	329,666
Federal Home Loan Bank advances	277,186	166,288
Total interest expense	740,372	495,954
Net Interest Income	1,593,285	1,381,551
Net Interest Income After Provision for Credit Losses	1,593,285	1,381,551
Noninterest Income
Service fees on deposits	79,354	83,252
Late charges and fees on loans	35,653	46,855
Gain on sale of loans	5,168
Loan servicing fees	9,599	11,986
Bank owned life insurance	16,570	15,555
Other income	5,364	3,954
Total noninterest income	151,708	161,602
Noninterest Expense
Salaries and employee benefits	627,528	615,555
Directors fees	19,200	22,425
Occupancy and equipment	122,441	123,975
Data processing fees	179,578	128,270
Franchise taxes	31,777	19,276
FDIC insurance premiums	21,024	17,059
Professional services	104,570	110,250
Deposit account services expense	73,773	73,514
Advertising	23,995	23,104
Loan expenses	81,544	69,183
Other	114,135	123,001
Total noninterest expense	1,399,565	1,325,612
Income before income taxes	345,428	217,541
Provision for income taxes	69,120	44,007
Net Income	$ 276,308	$ 173,534
Earnings per share, basic	$ 0.29	$ 0.18
Earnings per share, diluted	$ 0.29	$ 0.18

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income - USD ($)	3 Months Ended
	Dec. 31, 2024	Dec. 31, 2023
Consolidated Statements of Comprehensive Income
Net income	$ 276,308	$ 173,534
Other comprehensive (loss) income:
Net unrealized (losses) gains on available-for-sale securities	(257,556)	435,576
Tax benefit (expense)	54,087	(91,471)
Other comprehensive (loss) income	(203,469)	344,105
Comprehensive income	$ 72,839	$ 517,639

Consolidated Statements of Chan

Consolidated Statements of Changes in Shareholders' Equity - USD ($)	Common Stock	Additional Paid-in Capital	Shares Acquired by ESOP	Shares Issued To Irrevocable Trust	Shares Held To Irrevocable Trust	Retained Earnings Previously reported	Retained Earnings Restatement adjustment	Retained Earnings Cumulative Effect, Period of Adoption, Adjustment	Retained Earnings	Accumulated Other Comprehensive Loss	Previously reported	Restatement adjustment	Cumulative Effect, Period of Adoption, Adjustment	Total
Beginning balance (Accounting Standards Update 2016-13) at Sep. 30, 2023								$ (25,280)					$ (25,280)
Beginning balance at Sep. 30, 2023	$ 10,229	$ 8,642,312	$ (818,380)	$ 96,360	$ (96,360)				$ 15,703,856	$ (860,326)				$ 22,677,691
Net income						$ 189,855	$ (16,321)		173,534		$ 189,855	$ (16,321)		173,534
ESOP shares allocated to participants		16,341	64,051											80,392
Other comprehensive (loss) income										344,105				344,105
Ending balance at Dec. 31, 2023	10,229	8,658,653	(754,329)	96,360	(96,360)				15,852,110	(516,221)				23,250,442
Beginning balance at Sep. 30, 2024	10,229	8,658,653	(763,820)	96,360	(96,360)				16,371,313	(323,342)				23,953,033
Net income									276,308					276,308
ESOP shares allocated to participants		13,987	54,552											68,539
Other comprehensive (loss) income										(203,469)				(203,469)
Ending balance at Dec. 31, 2024	$ 10,229	$ 8,672,640	$ (709,268)	$ 96,360	$ (96,360)				$ 16,647,621	$ (526,811)				$ 24,094,411

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	3 Months Ended
	Dec. 31, 2024	Dec. 31, 2023
Operating Activities
Net income	$ 276,308	$ 173,534
Items not requiring (providing) cash:
Depreciation and amortization	87,653	92,109
Amortization of premiums and discounts	3,311	7,731
Amortization of deferred loan fees	(19,041)	(15,836)
Deferred income taxes	19,598	18,863
ESOP compensation expense	68,539	80,392
Gain on sale of loans	(5,168)
Proceeds from sales of loans	256,094
Loans originated for sale	(706,559)	(2,142,238)
Increase in cash surrender value of bank-owned life insurance	(11,822)	(11,009)
Changes in:
Accrued interest receivable	55,326	(71,612)
Other assets	123,509	(38,717)
Other liabilities	(161,643)	(210,002)
Net cash used in operating activities	(13,895)	(2,116,785)
Investing Activities
Purchases of available-for-sale securities	(277,432)	(890,248)
Proceeds from calls, maturities and paydowns of available-for-sale securities	151,197	1,119,365
Principal repayments on securities held-to-maturity	7,072	13,365
Net change in loans	179,929	(3,595,497)
Purchase of premises and equipment	(103,663)	(40,683)
Proceeds from redemption of FHLB stock	(80,100)	(105,800)
Net cash used in investing activities	(122,997)	(3,499,498)
Financing Activities
Net (decrease) increase in deposits	(877,800)	7,960,164
Proceeds from FHLB advances - short term	21,000,000	15,000,000
Repayment of FHLB advances - short term	(21,000,000)	(16,000,000)
Net cash (used in) provided by financing activities	(877,800)	6,960,164
(Decrease) Increase in Cash and Cash Equivalents	(1,014,692)	1,343,881
Cash and Cash Equivalents, Beginning of Period	5,897,596	6,291,336
Cash and Cash Equivalents, End of Period	4,882,904	7,635,217
Supplemental Disclosure of Cash Flow Information
Interest on deposits and borrowings	$ 653,889	435,208
Supplemental Disclosure of Noncash Investing Activities
Effect of adoption of ASC 326		$ 32,000

Nature of Operations and Summar

Nature of Operations and Summary of Significant Accounting Policies	3 Months Ended
	Dec. 31, 2024
Nature of Operations and Summary of Significant Accounting Policies
Nature of Operations and Summary of Significant Accounting Policies	Note 1: Nature of Operations and Summary of Significant Accounting Policies Inclusion of Unaudited Information The financial information included herein as of December 31, 2024, and for the interim three month periods ended December 31, 2024 and 2023 is unaudited. However, in management’s opinion, the information reflects all normal, recurring adjustments that are necessary for a fair presentation. The results shown for the three months ended December 31, 2024, are not necessarily indicative of the results to be obtained for the fiscal year ending September 30, 2025. Nature of Operations Mercer Bancorp, Inc. (“Mercer Bancorp” or the “Company”) is a Maryland corporation incorporated on March 7, 2023, to serve as the bank holding company for Mercer Savings Bank (“Mercer Savings” or the “Bank”) in connection with the Bank’s conversion from the mutual form of organization to the stock form of organization (the “Conversion”). The Conversion was completed on July 26, 2023. In connection with the Conversion, Mercer Bancorp acquired . The Company also contributed Mercer Savings is an Ohio chartered stock bank engaged primarily in the business of providing a variety of deposit and lending services to individual customers in western Ohio. Its primary deposit products are checking, savings, and term certificate accounts, and its primary lending products are residential and commercial mortgage, agricultural, commercial, home equity lines of credit and installment loans, and indirect automobile loans. Its operations are conducted through its four office locations in Celina, Ft. Recovery and Greenville, Ohio. The Bank faces competition from other financial institutions and is subject to the regulation of certain federal and state banking agencies and undergoes periodic examinations by those regulatory authorities. Principles of Consolidation The consolidated financial statements as of and for the three months ended December 31, 2024, include the accounts of the Company and the Bank, its wholly-owned subsidiary. All intercompany transactions and balances have been eliminated in consolidation. Revision of Prior Period Financial Statements. ​ The Company has revised the consolidated financial statements as of and for the year ended September 30, 2023. The revisions were considered necessary for two primary reasons, as follows: ​ (1) as a result of the recent discovery of unpaid and unaccrued invoices, for legal services provided during the year ended September 30, 2023. The invoices represented services performed in connection with the Company’s initial public offering completed effective July 27, 2023, as well as for services performed subsequent to completion of the stock offering. ​ (2) the Company has revised the consolidated financial statements to record the effects of irrevocable (Rabbi) trusts that have been established for the benefit of two members of the board of directors. ​ The effect of the revisions to the September 30, 2023 consolidated financial statements related to the legal invoices were as follows: (a) a reduction to additional paid-in capital totaling $81,340, (b) an increase in legal expense of $32,398, (c) a decrease in income tax expense of $6,804, (d) an increase in accrued liabilities of $106,934 and (d) a decrease in retained earnings of $25,594. ​ The effect of the revisions to the September 30, 2023 consolidated financial statements related to the Rabbi trusts included the addition of two offsetting $96,360 line items within the statement of stockholders’ equity, which had no net effect on the total stockholder’s equity as previously reported. There were no changes to the reported assets, liabilities, income or expense and no effect on net income for this revision. ​ The Company has concluded that the effect of the revisions to the consolidated financial statements as of and for the year ended September 30, 2023 were not material. Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Material estimates that are particularly susceptible to significant change relate to the determination of the allowance for credit losses, valuation of real estate acquired in connection with foreclosures or in satisfaction of loans, valuation of mortgage servicing rights and deferred tax assets and fair values of financial instruments. Loans Held for Sale Mortgage and indirect auto loans originated and intended for sale in the secondary market are carried at the lower of cost or fair value in the aggregate. Net unrealized losses, if any, are recognized through a valuation allowance by charges to noninterest income. Gains and losses on loan sales are recorded in noninterest income, and direct loan origination costs and fees are deferred at origination of the loan and are recognized in noninterest income upon sale of the loan. Loans Loans that management has the intent and ability to hold for the foreseeable future or until maturity or payoff are reported at their outstanding principal balances, adjusted for unearned income, charge-offs, the allowance for credit losses and any unamortized deferred fees or costs on originated loans and unamortized premiums or discounts on purchased loans. For loans amortized at cost, interest income is accrued based on the unpaid principal balance. Loan origination fees, net of certain direct origination costs, as well as premiums and discounts, are deferred and amortized as a level yield adjustment over the respective term of the loan. For all loan portfolio segments except residential and consumer loans, the Company promptly charges-off loans, or portions thereof, when available information confirms that specific loans are uncollectible based on information that includes, but is not limited to, (1) the deteriorating financial condition of the borrower, (2) declining collateral values, and/or (3) legal action, including bankruptcy, that impairs the borrower’s ability to adequately meet its obligations. For impaired loans that are considered to be solely collateral dependent, a partial charge-off is recorded when a loss has been confirmed by an updated appraisal or other appropriate valuation of the collateral. The Company charges-off loans, or portions thereof, when the Company reasonably determines the amount of the loss. The Bank adheres to delinquency thresholds established by applicable regulatory guidance to determine the charge-off timeframe for these loans. Loans at these delinquency thresholds for which the Company can clearly document that the loan is both well-secured and in the process of collection, such that collection will occur regardless of delinquency status, need not be charged off. For all classes, all interest accrued but not collected for loans that are placed on nonaccrual or charged off is reversed against interest income. The interest on these loans is accounted for on the cash basis or cost recovery method, until qualifying for return to accrual. Loans are returned to accrual status when all the principal and interest amounts contractually due are brought current and future payments are reasonably assured. Nonaccrual loans are returned to accrual status when, in the opinion of management, the financial position of the borrower indicates there is no longer any reasonable doubt as to the timely collection of interest or principal. The Company requires a period of satisfactory performance of not less than nine months before returning a nonaccrual loan to accrual status. When cash payments are received on individually evaluated loans, the Company records the payment as interest income unless collection of the remaining recorded principal amount is doubtful, at which time payments are used to reduce the principal balance of the loan. Loans to borrowers experiencing financial difficulties that have been modified recognize interest income on an accrual basis at the renegotiated rate if the loan is in compliance with the modified terms, no principal reduction has been granted and the loan has demonstrated the ability to perform in accordance with the renegotiated terms for a period of at least nine months. Allowance for Credit Losses The Company adopted ASU No. 2016-13 Financial Instruments – Credit Losses (Topic 326) using the modified retrospective method for financial assets measured at amortized cost and off-balance-sheet credit exposures effective October 1, 2023 ​ A vailable-for-sale securities ​ For available for sale securities in an unrealized loss position, the Company first assesses whether it intends to sell, or it is more likely than not that it will be required to sell the security before recovery of its amortized cost basis. If either of the criteria regarding intent or requirement to sell is met, the security’s amortized cost basis is written down to fair value through income. ​ For securities available - for - sale that do not meet the above criteria, the Company evaluates whether the decline in fair value has resulted from credit losses or other factors. In making this assessment, the Company considers the extent to which fair value is less than amortized cost and adverse conditions related to the security, among other factors. If this assessment indicates that a credit loss exists, the present value of cash flows expected to be collected from the security are compared to the amortized cost basis of the security. If the present value of the cash flows expected to be collected is less than the amortized cost basis, a credit loss exists and an allowance for credit losses is recorded for the credit loss, limited by the amount that the fair value is less than the amortized cost. Any impairment that has not been recorded through an allowance for credit losses is recognized in other comprehensive income, net of tax. The Company elected the practical expedient of zero loss estimates for securities issued by U.S. government entities and agencies. These securities are either explicitly or implicitly guaranteed by the U.S. government, are highly rated by major agencies and have a long history of no credit losses. Management concluded that no allowance for credit losses was required on available-for-sale securities at December 31, 2024. ​ Accrued interest receivable on available-for-sale debt securities totaled $53,900 and $151,047 at December 31, 2024 and September 30, 2024, respectively, and is included within accrued interest receivable on the balance sheet. This amount is excluded from the estimate of expected credit losses. Held-to-maturity debt securities are typically classified as nonaccrual when the contractual payment of principal or interest has become 90 days past due or management has serious doubts about the further collectability of principal or interest. When held-to-maturity debt securities are placed on nonaccrual status, unpaid interest credited to income is reversed. ​ Held-to-Maturity Securities ​ The Company measures expected credit losses on held-to-maturity debt securities, which are comprised of U.S. government sponsored enterprise mortgage-back securities and residential mortgage-backed securities. The Company’s residential mortgage-backed security holdings are issued by U.S. government entities and agencies and are either explicitly or implicitly guaranteed by the U.S. government, are highly rated by major rating agencies and have a long history of no credit losses. Management concluded that ​ Accrued interest receivable on held-to-maturity debt securities totaled $431 and $464 at December 31, 2024 and September 30, 2024, respectively, and is included within accrued interest receivable on the balance sheet. This amount is excluded from the estimate of expected credit losses. Held-to-maturity debt securities are typically classified as nonaccrual when the contractual payment of principal or interest has become 90 days past due or management has serious doubts about the further collectability of principal or interest. When held-to-maturity debt securities are placed on nonaccrual status, unpaid interest credited to income is reversed. ​ Loans ​ The allowance for credit losses (ACL) is a valuation allowance that is deducted from the loans’ amortized cost basis to present the net amount expected to be collected on the loans. Loan losses are charged against the allowance when management believes the collectibility of a loan balance is doubtful. Subsequent recoveries, if any, are credited to the allowance. Management’s determination of the adequacy of the ACL is based on the assessment of the expected credit losses on loans over the expected life of the loan. The ACL is increased by provision expense and decreased by charge-offs, net of recoveries of amounts previously charged off and expected to be charged off. The Company made the policy election to exclude accrued interest receivable on loans from the estimate of credit losses. ​ Management estimates the ACL balance using relevant available information from both internal and external sources, relating to past events, current conditions and reasonable and supportable forecasts. Historical credit loss experience of a defined peer group, by affiliate, paired with economic forecasts provide the basis for the quantitatively modeled estimates of expected credit losses. The Company adjusts its quantitative model, as necessary, to reflect conditions not already considered by the quantitative model. These adjustments are commonly known as the qualitative factors. ​ The ACL is measured on a collective (pool) basis when similar risk characteristics exist. The Company uses the average historical loss method to measure the quantitative portion of the ACL over the forecast and reversion periods. ​ Loans that do not share risk characteristics are evaluated on an individual basis. Loans evaluated individually are not also included in the collective evaluation. When management determines that foreclosure is probable, expected credit losses are based on the fair value of the collateral at the reporting date, adjusted for selling costs as appropriate. The company made the policy election to exclude accrued interest receivable on loans from the estimate of credit losses. ​ Expected credit losses are estimated over the contractual term of the loans, adjusted for expected prepayments when appropriate. The contractual term excludes expected extensions, renewals and modifications unless either of the following applies: management has a reasonable expectation at the reporting date that a troubled debt restructuring will be executed with an individual borrower or the extension or renewal options are included in the original or modified contract at the reporting date and are not unconditionally cancellable by the Company. ​ Accrued interest receivable on loans totaled $548,490 and $489,780 at December 31, 2024 and September 30, 2024, respectively, and is included within accrued interest receivable on the balance sheet. This amount is excluded from the estimate of expected credit losses. ​ ​ Unfunded Commitments ​ The Company estimates expected credit losses over the contractual period in which the Company is exposed to credit risk via a contractual obligation to extend credit, unless that obligation is unconditionally cancellable by the Company. The ACL on unfunded commitments is adjusted through the provision for credit loss expense. The estimate includes consideration of the likelihood that funding will occur and an estimate of expected credit losses on commitments expected to be funded over its estimated life consistent with the related ACL methodology. In the course of working with borrowers, the Bank may choose to restructure the contractual terms of certain loans. Terms may be modified to fit the ability of the borrower to repay in line with the borrower’s current financial status, and the modification of the loan may include the transfer of assets from the borrower to satisfy the debt, a modification of loan terms or a combination of the two. If such efforts by the Bank do not result in a satisfactory arrangement, the loan is referred to legal counsel, at which time foreclosure proceedings are initiated. At any time prior to a sale of the property at foreclosure, the Bank may terminate foreclosure proceedings if the borrower is able to work out a satisfactory payment plan. It is the Bank’s policy that any loans modified for borrowers experiencing financial difficulty on nonaccrual status prior to being modified remain on nonaccrual status until nine months of satisfactory borrower performance, at which time management would consider its return to accrual status. If a loan was accruing at the time of restructuring, the Bank reviews the loan to determine if it is appropriate to continue the accrual of interest on the restructured loan. Employee Stock Ownership Plan (ESOP) The cost of shares issued to the Employee Stock Ownership Plan (“ESOP”), but not yet allocated to participants, is shown as a reduction of shareholders’ equity. Compensation expense is based on the average fair value of shares as they are committed to be released to participant accounts. Earnings Per Share Basic earnings per share is calculated by dividing net income by the weighted-average number of common shares outstanding during the period. Unallocated common shares held by the ESOP are shown as a reduction in shareholders’ equity and are excluded from weighted-average common shares outstanding for both basic and diluted earnings per share calculations until they are committed to be released. The Company had no dilutive or potentially dilutive securities during the three months ended December 31, 2024 and 2023. Revenue Recognition The Company accounts for certain revenues in accordance with Accounting Standards Update (“ASU”) 2014-09 Revenue from Contracts with Customers Deposit Services. For deposit-related services, revenue is recognized when performance obligations are satisfied, which is, generally, at a point in time.

Change in Accounting Principle

Change in Accounting Principle	3 Months Ended
	Dec. 31, 2024
Change in Accounting Principle
Change in Accounting Principle	​ Note 2: Change in Accounting Principle The Company adopted ASC 326 effective October 1, 2023, which introduced a new credit loss model, the current expected credit loss model (“CECL”). The CECL model utilizes a lifetime “expected credit loss” measurement objective for the recognition of credit losses for loans, held-to-maturity securities and other receivables at the time the financial asset is originated or acquired. The expected credit losses are adjusted each period for changes in expected lifetime credit losses. For available-for-sale securities where fair value is less than cost, credit-related impairment, if any, will be recognized in an allowance for credit losses and adjusted each period for changes in expected credit risk. This model replaces the existing impairment models, which generally require that a loss be incurred before it is recognized. The CECL model represents a significant change from existing practice and may result in material changes to the Company’s accounting for financial instruments. The Company adopted the new standard effective October 1, 2023, which resulted in a $32,000 increase to the allowance for credit losses and a charge, net of tax, of $25,280 to retained earnings.

Debt Securities

Debt Securities	3 Months Ended
	Dec. 31, 2024
Debt Securities
Debt Securities	Note 3: Debt Securities The amortized cost and fair values, together with gross unrealized gains and losses of securities are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Gross Gross ​ ​ ​ ​ Amortized ​ Unrealized ​ Unrealized ​ Approximate ​ ​ Cost ​ Gains ​ Losses ​ Fair Value Available-for-sale Securities: ​ ​ ​ ​ ​ ​ ​ ​ December 31, 2024 ​ ​ ​ ​ ​ ​ ​ ​ U.S. Government agencies ​ $ 3,473,934 ​ $ 5,710 ​ $ (32,719) ​ $ 3,446,925 Mortgage-backed Government Sponsored Enterprises (GSEs) ​ 4,483,624 ​ 6,775 ​ (337,420) ​ 4,152,979 State and political subdivisions ​ 3,696,248 ​ 547 ​ (309,743) ​ 3,387,052 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ $ 11,653,806 ​ $ 13,032 ​ $ (679,882) ​ $ 10,986,956 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Gross ​ Gross ​ ​ ​ ​ ​ Amortized ​ Unrealized ​ Unrealized ​ Approximate ​ Cost Gains Losses Fair Value Available-for-sale Securities: ​ ​ ​ ​ September 30, 2024 ​ ​ ​ ​ U.S. Government agencies ​ 3,473,459 ​ 20,089 ​ (36,168) ​ 3,457,380 Mortgage-backed Government Sponsored Enterprises (GSEs) ​ 4,635,875 ​ 49,422 ​ (211,027) ​ 4,474,270 State and political subdivisions ​ 3,421,238 ​ 20,904 ​ (252,514) ​ 3,189,628 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ $ 11,530,572 ​ $ 90,415 ​ $ (499,709) ​ $ 11,121,278 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Gross ​ Gross ​ ​ ​ ​ ​ Amortized ​ Unrealized ​ Unrealized ​ Approximate ​ Cost Gains Losses Fair Value Held-to-maturity Securities: ​ ​ ​ ​ December 31, 2024 ​ ​ ​ ​ Mortgage-backed Government Sponsored Enterprises (GSEs) ​ $ 85,458 ​ $ — ​ $ (1,824) ​ $ 83,634 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ September 30, 2024 ​ ​ ​ ​ Mortgage-backed Government Sponsored Enterprises (GSEs) ​ $ 92,840 ​ $ — ​ $ (1,439) ​ $ 91,401 ​ The Company had no allowance for credit losses on available-for-sale and held-to maturity securities at December 31, 2024 and September 30, 2024. ​ The amortized cost and fair value of available-for-sale securities at December 31, 2024 by contractual maturity, are shown below. Expected maturities may differ from contractual maturities because issuers may have the right to call or prepay obligations with or without call or prepayment penalties: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Amortized ​ Fair ​ Cost Value December 31, 2024 ​ ​ Within one year ​ $ 1,000,039 ​ $ 997,030 One to five years ​ 2,000,000 ​ 1,970,290 Five to ten years ​ 1,337,125 ​ 1,283,425 After ten years ​ 2,833,018 ​ 2,583,232 ​ ​ 7,170,182 ​ 6,833,977 Mortgage-backed GSEs ​ 4,483,624 ​ 4,152,979 Totals ​ $ 11,653,806 ​ $ 10,986,956 ​ Maturity information for held-to-maturity securities is not presented since expected maturities may differ from contractual maturities because issuers may have the right to call or prepay obligations with or without call or prepayment penalties The carrying value of securities pledged as collateral, to secure public deposits and for other purposes, was approximately $897,000 and $493,000 at December 31, 2024 and September 30, 2024, respectively. There were no sales of securities during the three-month periods ended December 31, 2024 and 2023. Certain investments in debt securities are reported in the financial statements at an amount less than their historical cost. Total fair value of these investments, comprised of 22 securities at December 31, 2024 and 21 securities at September 30, 2024, was approximately $9,671,092 and $7,826,000 or 88% and 70%, respectively, of the fair value of the Company’s total investment portfolio. These declines primarily resulted from changes in market interest rates. Based on evaluation of available evidence, including recent changes in market interest rates and information obtained from regulatory filings, management believes the declines in fair value for these securities are not credit-related. The following tables show the Company’s investments’ gross unrealized losses and fair value of the Company’s investments with unrealized losses, for which an allowance for credit loss has not been recorded, aggregated by investment class and length of time that individual securities have been in a continuous unrealized loss position at December 31, 2024 and September 30, 2024: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, 2024 ​ ​ Less than 12 Months ​ 12 Months or More ​ Total ​ ​ Fair ​ Unrealized ​ Fair ​ Unrealized ​ Fair ​ Unrealized Description of Securities Value Losses Value Losses Value Losses Available for sale ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ U.S. Government agencies ​ $ — ​ $ — ​ $ 2,967,320 ​ $ (32,719) ​ $ 2,967,320 ​ $ (32,719) Mortgage-backed Government Sponsored Enterprises (GSEs) ​ 1,008,528 ​ (41,934) ​ 2,693,500 ​ (295,486) ​ 3,702,028 ​ (337,420) State and political subdivisions ​ 1,413,544 ​ (30,820) ​ 1,588,200 ​ (278,923) ​ 3,001,744 ​ (309,743) ​ ​ $ 2,422,072 ​ $ (72,754) ​ $ 7,249,020 ​ $ (607,128) ​ $ 9,671,092 ​ $ (679,882) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ September 30, 2024 ​ ​ Less than 12 Months ​ 12 Months or More ​ Total ​ ​ Fair ​ Unrealized ​ Fair ​ Unrealized ​ Fair ​ Unrealized Description of Securities Value Losses Value Losses Value Losses Available for sale ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ U.S. Government agencies ​ — ​ — ​ 2,964,120 ​ (36,168) ​ 2,964,120 ​ (36,168) Mortgage-backed Government Sponsored Enterprises (GSEs) ​ — ​ — ​ 2,898,583 ​ (211,027) ​ 2,898,583 ​ (211,027) State and political subdivisions ​ 341,947 ​ (4,544) ​ 1,621,380 ​ (247,970) ​ 1,963,327 ​ (252,514) ​ ​ 341,947 ​ (4,544) ​ 7,484,083 ​ (495,165) ​ 7,826,030 ​ (499,709) ​ U.S. Government Treasuries and Agencies and State and Political Subdivisions Unrealized losses on these securities have not been recognized because the issuers’ bonds are of high credit quality, values have only been impacted by changes in interest rates since the securities were purchased, and the Company has the intent and ability to hold the securities for the foreseeable future. The fair value is expected to recover as the bonds approach the maturity date. Because the decline in market value was attributable to changes in interest rates, and not credit quality, and because the Company typically does not intend to sell the investments and it is not more likely than not the Company will be required to sell the investments before recovery of their amortized cost basis, which may be maturity, the Company has not established an allowance for credit losses for these securities at December 31, 2024 and September 30, 2024. Mortgage-backed GSEs The unrealized losses on the Company’s investment in residential mortgage-backed government sponsored enterprises were caused primarily by changes in interest rates. The Company expects to recover the amortized cost basis over the term of the securities. Because the decline in market value is attributable to changes in interest rates, and not credit quality, and because the Company typically does not intend to sell the investments and it is not more likely than not the Company will be required to sell the investments before recovery of their amortized cost basis, which may be maturity, the Company has not established an allowance for credit losses for these securities at December 31, 2024 and September 30, 2024.

Loans and Allowance for Credit

Loans and Allowance for Credit Losses	3 Months Ended
	Dec. 31, 2024
Loans and Allowance for Credit Losses
Loans and Allowance for Credit Losses	Note 4: Loans and Allowance for Credit Losses Categories of loans were as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ September 30, ​ 2024 2024 ​ ​ ​ Real estate loans: ​ ​ ​ Residential ​ $ 72,553,283 ​ $ 73,285,469 Multi-family ​ 1,246,262 ​ 1,259,640 Agricultural ​ 55,925,869 ​ 53,523,748 Commercial ​ 2,291,425 ​ 2,453,082 Construction and land ​ 5,169,111 ​ 6,024,429 Home equity line of credit (HELOC) ​ 4,881,435 ​ 4,959,058 Commercial and industrial ​ 1,681,711 ​ 1,666,188 Consumer ​ 4,963,914 ​ 5,518,844 ​ ​ ​ ​ ​ ​ ​ Total loans ​ 148,713,010 ​ 148,690,458 ​ ​ ​ ​ ​ ​ ​ Less: ​ ​ Undisbursed loans in process ​ 1,606,879 ​ 2,309,368 Net deferred loan fees ​ 335,958 ​ 339,455 Allowance for credit losses ​ 959,771 ​ 963,268 ​ ​ ​ ​ ​ ​ ​ Net loans ​ $ 145,810,402 ​ $ 145,078,367 ​ Mortgage loans serviced for others are not included in the accompanying balance sheets. The unpaid principal balances of these loans at December 31, 2024 and September 30, 2024, were approximately $17,639,000 and $18,048,000 respectively. ​ The Company adopted ASU 2016-13 effective October 1, 2023, which required implementation of the current expected credit loss (CECL) model in estimating the allowance for credit losses (ACL) valuation account. The implementation of the new standard resulted in a increase to the overall balance of the Company’s allowance for credit losses (ACL). The following tables present the activity in the allowance for credit losses based on portfolio segment for ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Three Months Ended December 31, 2024 ​ ​ ​ ​ Provision ​ ​ ​ ​ ​ ​ ​ ​ Balance ​ (credit) ​ ​ ​ ​ ​ Balance ​ October 1, 2024 for credit losses Charge-offs Recoveries December 31, 2024 ​ ​ ​ Real estate loans: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Residential ​ $ 691,852 ​ $ (27,799) ​ $ — ​ $ — ​ $ 664,053 Multi-family ​ 2,525 ​ (24) ​ — ​ — ​ 2,501 Agricultural ​ 107,284 ​ 4,964 ​ — ​ — ​ 112,248 Commercial ​ 4,917 ​ (319) ​ — ​ — ​ 4,598 Construction and land ​ 92,660 ​ (10,875) ​ — ​ — ​ 81,785 Home equity line of credit (HELOC) ​ 14,910 ​ (215) ​ — ​ — ​ 14,695 Commercial and industrial ​ 3,314 ​ 44 ​ — ​ — ​ 3,358 Consumer ​ 45,806 ​ 35,139 ​ (4,412) ​ — ​ 76,533 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Allowance for credit losses on loans ​ $ 963,268 ​ $ 915 ​ $ (4,412) ​ $ — ​ $ 959,771 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Three Months Ended December 31, 2023 ​ ​ ​ ​ Effect of ​ Provision ​ ​ ​ ​ ​ ​ ​ ​ Balance ​ adoption of ​ (credit) ​ ​ ​ ​ ​ Balance ​ October 1, 2023 ASC 326 for credit losses Charge-offs Recoveries December 31, 2023 Real estate loans: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Residential ​ $ 738,230 ​ $ 32,000 ​ $ 7,412 ​ $ — ​ $ — ​ $ 777,642 Multi-family ​ 12,840 ​ — ​ (10,198) ​ — ​ — ​ 2,642 Agricultural ​ 73,608 ​ — ​ 9,801 ​ — ​ — ​ 83,409 Commercial ​ 4,678 ​ — ​ (153) ​ — ​ — ​ 4,525 Construction and land ​ 49,835 ​ — ​ (9,550) ​ — ​ — ​ 40,285 Home equity line of credit (HELOC) ​ 14,289 ​ — ​ 595 ​ — ​ — ​ 14,884 Commercial and industrial ​ 3,645 ​ — ​ 3 ​ — ​ — ​ 3,648 Consumer ​ 37,206 ​ — ​ 2,090 ​ — ​ 262 ​ 39,558 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Total loans ​ $ 934,331 ​ $ 32,000 ​ $ — ​ $ — ​ $ 262 ​ $ 966,593 ​ ​ ​ ​ ​ ​ ​ The Company has adopted a standard loan grading system for all loans, as follows: Pass. Special Mention. Substandard. Doubtful. Loss. Risk characteristics of each loan portfolio segment are described as follows: Residential Real Estate These loans include first liens and junior liens on 1-4 family residential real estate (both owner and non-owner occupied). The main risks for these loans are changes in the value of the collateral and stability of the local economic environment and its impact on the borrowers’ employment. Management specifically considers unemployment and changes in real estate values in the Bank’s market area. Multi-family Real Estate These loans include loans on residential real estate secured by property with five or more units. The main risks are changes in the value of the collateral, ability of borrowers to collect rents, vacancy and changes in the tenants’ employment status. Management specifically considers unemployment and changes in real estate values in the Bank’s market area. Agriculture Real Estate These loans are primarily loans on farm ground and include loans secured by residential properties located on farm ground, but agricultural activities may not be the primary occupation of the borrowers. The main risks are changes in the value of the collateral and changes in the economy or borrowers’ business operations. Management specifically considers unemployment and changes in real estate values in the Bank’s market area. Commercial Real Estate These loans are generally secured by owner-occupied commercial real estate including warehouses and offices. The main risks are changes in the value of the collateral and ability of borrowers to successfully conduct their business operations. Management specifically considers unemployment and changes in real estate values in the Bank’s market area. Construction and Land Real Estate These loans include construction loans for 1-4 family residential and commercial properties (both owner and non-owner occupied) and first liens on land. The main risks for construction loans include uncertainties in estimating costs of construction and in estimating the market value of the completed project. The main risks for land loans are changes in the value of the collateral and stability of the local economic environment. Management specifically considers unemployment and changes in real estate values in the Bank’s market area. HELOC These loans are generally secured by owner-occupied 1-4 family residences. The main risks for these loans are changes in the value of the collateral and stability of the local economic environment and its impact on the borrowers’ employment. Management specifically considers unemployment and changes in real estate values in the Bank’s market area. Commercial and Industrial The commercial and industrial portfolio includes loans to commercial customers for use in financing working capital needs, equipment purchases and expansions. The loans in this category are repaid primarily from the cash flow of a borrower’s principal business operation. Credit risk in these loans is driven by creditworthiness of the borrower and the economic conditions that impact the cash flow stability from business operations. Consumer Loans These loans include vehicle loans, share loans and unsecured loans. The main risks for these loans are the depreciation of the collateral values (vehicles) and the financial condition of the borrowers. Major employment changes are specifically considered by management. Information regarding the credit quality indicators most closely monitored for other than residential real estate loans by class as of December 31, 2024 and September 30, 2024, follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Term Loans Amortized Cost Basis by Origination Year ​ ​ Revolving Loans ​ ​ Revolving Loans ​ ​ ​ ​ ​ For The Years Ending September 30, ​ ​ Amortized ​ ​ Converted ​ ​ ​ ​ 2025 2024 2023 2022 2021 Prior ​ Cost Basis ​ ​ to Term ​ Total December 31, 2024 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Commercial real estate ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Risk Rating ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Pass ​ $ - ​ $ 371,910 ​ $ - ​ $ 745,183 ​ $ 1,000,333 ​ $ 173,999 ​ $ - ​ $ - ​ $ 2,291,425 Special Mention ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - Substandard ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - Doubtful ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - Total ​ $ - ​ $ 371,910 ​ $ - ​ $ 745,183 ​ $ 1,000,333 ​ $ 173,999 ​ $ - ​ $ - ​ $ 2,291,425 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Commercial real estate ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Current period gross charge-offs ​ $ - ​ $ - ​ $ - ​ $ - ​ $ - ​ $ - ​ $ - ​ $ - ​ $ - ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Construction ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Risk Rating ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Pass ​ $ 757,130 ​ $ 4,144,877 ​ $ 54,685 ​ $ 67,020 ​ $ 65,300 ​ $ 29,318 ​ $ - ​ $ - ​ $ 5,118,330 Special Mention ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - Substandard ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ 50,781 ​ ​ - ​ ​ - ​ ​ 50,781 Doubtful ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - Total ​ $ 757,130 ​ $ 4,144,877 ​ $ 54,685 ​ $ 67,020 ​ $ 65,300 ​ $ 80,099 ​ $ - ​ $ - ​ $ 5,169,111 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Construction ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Current period gross charge-offs ​ $ - ​ $ - ​ $ - ​ $ - ​ $ - ​ $ - ​ $ - ​ $ - ​ $ - ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Commercial and industrial ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Risk Rating ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Pass ​ $ - ​ $ - ​ $ - ​ $ - ​ $ 160,334 ​ $ 341,684 ​ $ 1,179,693 ​ $ - ​ $ 1,681,711 Special Mention ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - Substandard ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - Doubtful ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - Total ​ $ - ​ $ - ​ $ - ​ $ - ​ $ 160,334 ​ $ 341,684 ​ $ 1,179,693 ​ $ - ​ $ 1,681,711 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Commercial and industrial ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Current period gross charge-offs ​ $ - ​ $ - ​ $ - ​ $ - ​ $ - ​ $ - ​ $ - ​ $ - ​ $ - ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Multi Family ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Risk Rating ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Pass ​ $ - ​ $ - ​ $ - ​ $ 949,175 ​ $ - ​ $ 297,087 ​ $ - ​ $ - ​ $ 1,246,262 Special Mention ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - Substandard ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - Doubtful ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - Total ​ $ - ​ $ - ​ $ - ​ $ 949,175 ​ $ - ​ $ 297,087 ​ $ - ​ $ - ​ $ 1,246,262 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Multi Family ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Current period gross charge-offs ​ $ - ​ $ - ​ $ - ​ $ - ​ $ - ​ $ - ​ $ - ​ $ - ​ $ - ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Agricultural ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Risk Rating ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Pass ​ $ 4,054,157 ​ $ 20,077,421 ​ $ 11,763,510 ​ $ 8,740,976 ​ $ 5,156,366 ​ $ 6,133,439 ​ $ - ​ $ - ​ $ 55,925,869 Special Mention ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - Substandard ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - Doubtful ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - Total ​ $ 4,054,157 ​ $ 20,077,421 ​ $ 11,763,510 ​ $ 8,740,976 ​ $ 5,156,366 ​ $ 6,133,439 ​ $ - ​ $ - ​ $ 55,925,869 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Agricultural ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Current period gross charge-offs ​ $ - ​ $ - ​ $ - ​ $ - ​ $ - ​ $ - ​ $ - ​ $ - ​ $ - ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Total ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Risk Rating ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Pass ​ $ 4,811,287 ​ $ 24,594,208 ​ $ 11,818,195 ​ $ 10,502,354 ​ $ 6,382,333 ​ $ 6,975,527 ​ $ 1,179,693 ​ $ - ​ $ 66,263,597 Special Mention ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - Substandard ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ 50,781 ​ ​ - ​ ​ - ​ ​ 50,781 Doubtful ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - Total ​ $ 4,811,287 ​ $ 24,594,208 ​ $ 11,818,195 ​ $ 10,502,354 ​ $ 6,382,333 ​ $ 7,026,308 ​ $ 1,179,693 ​ $ - ​ $ 66,314,378 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Term Loans Amortized Cost Basis by Origination Year ​ ​ Revolving Loans ​ ​ Revolving Loans ​ ​ ​ ​ ​ For The Years Ending September 30, ​ ​ Amortized ​ ​ Converted ​ ​ ​ ​ 2024 2023 2022 2021 2020 Prior ​ Cost Basis ​ ​ to Term ​ Total September 30, 2024 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Commercial real estate ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Risk Rating ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Pass ​ $ 372,730 ​ $ - ​ $ 750,005 ​ $ 1,148,912 ​ $ - ​ $ 181,435 ​ $ - ​ $ - ​ $ 2,453,082 Special Mention ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - Substandard ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - Doubtful ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - Total ​ $ 372,730 ​ $ - ​ $ 750,005 ​ $ 1,148,912 ​ $ - ​ $ 181,435 ​ $ - ​ $ - ​ $ 2,453,082 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Commercial real estate ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Current period gross charge-offs ​ $ - ​ $ - ​ $ - ​ $ - ​ $ - ​ $ - ​ $ - ​ $ - ​ $ - ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Construction ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Risk Rating ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Pass ​ $ 4,897,328 ​ $ 909,827 ​ $ 68,054 ​ $ 66,740 ​ $ - ​ $ 31,698 ​ $ - ​ $ - ​ $ 5,973,647 Special Mention ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - Substandard ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ 50,782 ​ ​ - ​ ​ - ​ ​ - ​ ​ 50,782 Doubtful ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - Total ​ $ 4,897,328 ​ $ 909,827 ​ $ 68,054 ​ $ 66,740 ​ $ 50,782 ​ $ 31,698 ​ $ - ​ $ - ​ $ 6,024,429 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Construction ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Current period gross charge-offs ​ $ - ​ $ - ​ $ - ​ $ - ​ $ - ​ $ - ​ $ - ​ $ - ​ $ - ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Commercial and industrial ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Risk Rating ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Pass ​ $ - ​ $ - ​ $ - ​ $ 175,600 ​ $ 379,296 ​ $ - ​ $ 1,093,861 ​ $ - ​ $ 1,648,757 Special Mention ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - Substandard ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ 17,431 ​ ​ - ​ ​ 17,431 Doubtful ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - Total ​ $ - ​ $ - ​ $ - ​ $ 175,600 ​ $ 379,296 ​ $ - ​ $ 1,111,292 ​ $ - ​ $ 1,666,188 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Commercial and industrial ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Current period gross charge-offs ​ $ - ​ $ - ​ $ - ​ $ - ​ $ - ​ $ - ​ $ - ​ $ - ​ $ - ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Multi Family ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Risk Rating ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Pass ​ $ - ​ $ - ​ $ 955,479 ​ $ - ​ $ - ​ $ 304,161 ​ $ - ​ $ - ​ $ 1,259,640 Special Mention ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - Substandard ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - Doubtful ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - Total ​ $ - ​ $ - ​ $ 955,479 ​ $ - ​ $ - ​ $ 304,161 ​ $ - ​ $ - ​ $ 1,259,640 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Multi Family ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Current period gross charge-offs ​ $ - ​ $ - ​ $ - ​ $ - ​ $ - ​ $ - ​ $ - ​ $ - ​ $ - ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Agricultural ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Risk Rating ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Pass ​ $ 20,834,246 ​ $ 11,441,930 ​ $ 9,074,011 ​ $ 5,754,530 ​ $ 3,451,803 ​ $ 2,967,228 ​ $ - ​ $ - ​ $ 53,523,748 Special Mention ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - Substandard ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - Doubtful ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - Total ​ $ 20,834,246 ​ $ 11,441,930 ​ $ 9,074,011 ​ $ 5,754,530 ​ $ 3,451,803 ​ $ 2,967,228 ​ $ - ​ $ - ​ $ 53,523,748 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Agricultural ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Current period gross charge-offs ​ $ - ​ $ - ​ $ - ​ $ - ​ $ - ​ $ - ​ $ - ​ $ - ​ $ - ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Total ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Risk Rating ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Pass ​ $ 26,104,304 ​ $ 12,351,757 ​ $ 10,847,549 ​ $ 7,145,782 ​ $ 3,831,099 ​ $ 3,484,522 ​ $ 1,093,861 ​ $ - ​ $ 64,858,874 Special Mention ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - Substandard ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ 50,782 ​ ​ - ​ ​ 17,431 ​ ​ - ​ ​ 68,213 Doubtful ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - Total ​ $ 26,104,304 ​ $ 12,351,757 ​ $ 10,847,549 ​ $ 7,145,782 ​ $ 3,881,881 ​ $ 3,484,522 ​ $ 1,111,292 ​ $ - ​ $ 64,927,087 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ The Company monitors the credit risk profile by payment activity for residential and consumer loan classes. Loans past due 90 days or more and loans on nonaccrual status are considered nonperforming. Nonperforming loans are reviewed monthly. ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Term Loans Amortized Cost Basis by Origination Year ​ Revolving Loans ​ Revolving Loans ​ ​ ​ ​ ​ For The Years Ending September 30, ​ Amortized ​ Amortized ​ ​ ​ ​ 2025 2024 2023 2022 2021 Prior Cost Basis Cost Basis Total December 31, 2024 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Residential real estate ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Payment Performance ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Performing ​ $ 1,831,821 ​ $ 8,436,839 ​ $ 4,642,954 ​ $ 14,165,945 ​ $ 18,402,987 ​ $ 24,524,694 ​ $ 4,806,466 ​ $ - ​ $ 76,811,706 Nonperforming ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ 256,748 ​ ​ 291,295 ​ ​ 74,969 ​ ​ - ​ ​ 623,012 Total ​ $ 1,831,821 ​ $ 8,436,839 ​ $ 4,642,954 ​ $ 14,165,945 ​ $ 18,659,735 ​ $ 24,815,989 ​ $ 4,881,435 ​ $ - ​ $ 77,434,718 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Residential real estate ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Current period gross charge-offs ​ $ - ​ $ - ​ $ - ​ $ - ​ $ - ​ $ - ​ $ - ​ $ - ​ $ - ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Consumer ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Payment Performance ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Performing ​ $ 36,679 ​ $ 331,267 ​ $ 4,379,498 ​ $ 130,177 ​ $ 48,784 ​ $ 14,773 ​ $ - ​ $ - ​ $ 4,941,178 Nonperforming ​ ​ - ​ ​ - ​ ​ - ​ ​ 2,327 ​ ​ - ​ ​ 20,409 ​ ​ - ​ ​ - ​ ​ 22,736 Total ​ $ 36,679 ​ $ 331,267 ​ $ 4,379,498 ​ $ 132,504 ​ $ 48,784 ​ $ 35,182 ​ $ - ​ $ - ​ $ 4,963,914 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Consumer ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Current period gross charge-offs ​ $ 66 ​ $ 4,346 ​ $ - ​ $ - ​ $ - ​ $ - ​ $ - ​ $ - ​ $ 4,412 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Total ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Payment Performance ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Performing ​ $ 1,868,500 ​ $ 8,768,106 ​ $ 9,022,452 ​ $ 14,296,122 ​ $ 18,451,771 ​ $ 24,539,467 ​ $ 4,806,466 ​ $ - ​ $ 81,752,884 Nonperforming ​ ​ - ​ ​ - ​ - - ​ - 2,327 ​ - 256,748 ​ - 311,704 ​ - 74,969 ​ - - ​ ​ 645,748 Total ​ $ 1,868,500 ​ $ 8,768,106 ​ $ 9,022,452 ​ $ 14,298,449 ​ $ 18,708,519 ​ $ 24,851,171 ​ $ 4,881,435 ​ $ - ​ $ 82,398,632 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Term Loans Amortized Cost Basis by Origination Year ​ Revolving Loans ​ Revolving Loans ​ ​ ​ ​ ​ For The Years Ending September 30, ​ Amortized ​ Amortized ​ ​ ​ ​ 2024 2023 2022 2021 2020 Prior Cost Basis Cost Basis Total September 30, 2024 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Residential real estate ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Payment Performance ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Performing ​ $ 8,532,004 ​ $ 4,752,191 ​ $ 14,591,072 ​ $ 18,882,083 ​ $ 6,603,015 ​ $ 19,655,898 ​ $ 4,959,058 ​ $ - ​ $ 77,975,321 Nonperforming ​ ​ - ​ ​ - ​ ​ - ​ ​ 135,161 ​ ​ - ​ ​ 134,045 ​ ​ - ​ ​ - ​ ​ 269,206 Total ​ $ 8,532,004 ​ $ 4,752,191 ​ $ 14,591,072 ​ $ 19,017,244 ​ $ 6,603,015 ​ $ 19,789,943 ​ $ 4,959,058 ​ $ - ​ $ 78,244,527 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Residential real estate ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Current period gross charge-offs ​ $ - ​ $ - ​ $ - ​ $ - ​ $ - ​ $ - ​ $ - ​ $ - ​ $ - ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Consumer ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Payment Performance ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Performing ​ $ 348,272 ​ $ 4,892,481 ​ $ 147,659 ​ $ 38,002 ​ $ 30,725 ​ $ 13,348 ​ $ - ​ $ - ​ $ 5,470,487 Nonperforming ​ ​ - ​ ​ 21,841 ​ ​ 2,327 ​ ​ - ​ ​ 3,780 ​ ​ 20,409 ​ ​ - ​ ​ - ​ ​ 48,357 Total ​ $ 348,272 ​ $ 4,914,322 ​ $ 149,986 ​ $ 38,002 ​ $ 34,505 ​ $ 33,757 ​ $ - ​ $ - ​ $ 5,518,844 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Consumer ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Current period gross charge-offs ​ $ - ​ $ 66,864 ​ $ - ​ $ - ​ $ - ​ $ - ​ $ - ​ $ - ​ $ 66,864 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Total ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Payment Performance ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Performing ​ $ 8,880,276 ​ $ 9,644,672 ​ $ 14,738,731 ​ $ 18,920,085 ​ $ 6,633,740 ​ $ 19,669,246 ​ $ 4,959,058 ​ $ - ​ $ 83,445,808 Nonperforming ​ ​ - ​ ​ 21,841 ​ - 2,327 ​ - 135,161 ​ - 3,780 ​ - 154,454 ​ - - ​ - - ​ ​ 317,563 Total ​ $ 8,880,276 ​ $ 9,666,513 ​ $ 14,741,058 ​ $ 19,055,246 ​ $ 6,637,520 ​ $ 19,823,700 ​ $ 4,959,058 ​ $ - ​ $ 83,763,371 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ The Company evaluates the loan risk grading system definitions on an ongoing basis. No significant changes were made during the three months ended December 31, 2024 or the year ended September 30, 2024. The following tables present the Bank’s loan portfolio aging analysis of the recorded investment in loans as of December 31, 2024 and September 30, 2024: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, 2024 ​ ​ ​ ​ ​ ​ Greater Than ​ ​ ​ ​ ​ ​ ​ ​ Total Loans > ​ ​ 30-59 Days ​ 60-89 Days ​ 90 Days ​ Total ​ ​ ​ ​ Total Loans ​ 90 Days & ​ Past Due Past Due Past Due Past Due Current ​ ​ Receivable Accruing Real estate loans: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Residential ​ $ 519,379 ​ $ 130,361 ​ $ 548,043 ​ $ 1,197,783 ​ $ 71,355,500 ​ $ 72,553,283 ​ $ — Multi-family ​ — ​ — ​ — ​ — ​ 1,246,262 ​ 1,246,262 ​ — Agricultural ​ — ​ 253,238 ​ — ​ 253,238 ​ 55,672,631 ​ 55,925,869 ​ — Commercial ​ — ​ — ​ — ​ — ​ 2,291,425 ​ 2,291,425 ​ — Construction and land ​ — ​ — ​ 50,781 ​ 50,781 ​ 5,118,330 ​ 5,169,111 ​ — Home equity line of credit (HELOC) ​ — ​ 8,691 ​ 74,969 ​ 83,660 ​ 4,797,775 ​ 4,881,435 ​ — Commercial and industrial ​ 29,926 ​ — ​ — ​ 29,926 ​ 1,651,785 ​ 1,681,711 ​ — Consumer ​ — ​ 24,371 ​ 22,736 ​ 47,107 ​ 4,916,807 ​ 4,963,914 ​ 22,736 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Total ​ $ 549,305 ​ $ 416,661 ​ $ 696,529 ​ $ 1,662,495 ​ $ 147,050,515 ​ $ 148,713,010 ​ $ 22,736 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ September 30, 2024 ​ ​ ​ ​ ​ ​ Greater than ​ ​ ​ ​ ​ ​ ​ Total Loans> ​ ​ 30-59 Days ​ 60-89 Days ​ 90 Days ​ Total ​ ​ ​ Total Loans ​ 90 Days & ​ Past Due Past Due Past Due Past Due Current Receivable Accruing ​ ​ ​ ​ ​ Real estate loans: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Residential ​ $ 498,008 ​ $ 184,393 ​ $ 269,206 ​ $ 951,607 ​ $ 72,333,862 ​ $ 73,285,469 ​ $ — Multi-family ​ — ​ — ​ — ​ — ​ 1,259,640 ​ 1,259,640 ​ — Agricultural ​ — ​ — ​ — ​ — ​ 53,523,748 ​ 53,523,748 ​ — Commercial ​ — ​ — ​ — ​ — ​ 2,453,082 ​ 2,453,082 ​ — Construction and land ​ — ​ — ​ 50,782 ​ 50,782 ​ 5,973,647 ​ 6,024,429 ​ — Home equity line of credit (HELOC) ​ 74,969 ​ — ​ — ​ 74,969 ​ 4,884,089 ​ 4,959,058 ​ — Commercial and industrial ​ 3,516 ​ — ​ 17,431 ​ 20,947 ​ 1,645,241 ​ 1,666,188 ​ — Consumer ​ 113,123 ​ — ​ 48,357 ​ 161,480 ​ 5,357,364 ​ 5,518,844 ​ 26,516 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Total ​ $ 689,616 ​ $ 184,393 ​ $ 385,776 ​ $ 1,259,785 ​ $ 147,430,673 ​ $ 148,690,458 ​ $ 26,516 ​ The Company had no loans identified as collateral dependent as of December 31, 2024 and September 30, 2024. The Company had three loans secured by deposits totaling $23,000 , greater than 90 days past due and accruing at December 31, 2024 and September 30, 2024. The Company’s total nonaccrual loans, ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Nonaccrual Loans ​ Loans Past Due ​ ​ ​ ​ ​ With No Allowance ​ With Allowance ​ ​ ​ ​ Over 90 Days ​ Total ​ for Credit Loss for Credit Loss Total and Still Accruing Nonperforming December 31, 2024 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Residential real estate loans ​ $ 548,043 ​ $ — ​ $ 548,043 ​ $ — ​ $ 548,043 Construction and land ​ ​ 50,781 ​ ​ — ​ ​ 50,781 ​ ​ — ​ ​ 50,781 Home equity line of credit ​ ​ 74,969 ​ ​ — ​ ​ 74,969 ​ ​ — ​ ​ 74,969 Consumer ​ ​ — ​ ​ — ​ ​ — ​ ​ 22,736 ​ ​ 22,736 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ $ 673,793 ​ $ — ​ $ 673,793 ​ $ 22,736 ​ $ 696,529 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Nonaccrual Loans ​ Loans Past Due ​ ​ ​ ​ ​ With No Allowance ​ With Allowance ​ ​ ​ Over 90 Days ​ Total ​ for Credit Loss for Credit Loss Total and Still Accruing Nonperforming September 30, 2024 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Residential real estate loans ​ $ 269,206 ​ $ — ​ $ 269,206 ​ $ — ​ $ 269,206 Construction and land ​ ​ 50,782 ​ ​ — ​ ​ 50,782 ​ ​ — ​ ​ 50,782 Commercial and industrial ​ ​ 17,431 ​ ​ — ​ ​ 17,431 ​ ​ — ​ ​ 17,431 Consumer ​ ​ 21,841 ​ ​ — ​ ​ 21,841 ​ ​ 26,516 ​ ​ 48,357 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ $ 359,260 ​ $ — ​ $ 359,260 ​ $ 26,516 ​ $ 385,776 ​ ​ There were no loans modified for borrowers experiencing financial difficulty during the three months ended December 31, 2024 and 2023 and during the year ended September 30, 2024. There were no loans modified for borrowers experiencing financial difficulty in the past 12 months that subsequently defaulted during the three months ended December 31, 2024 and 2023 and during the year ended September 30, 2024.

Regulatory Matters

Regulatory Matters	3 Months Ended
	Dec. 31, 2024
Regulatory Matters
Regulatory Matters	Note 5: Regulatory Matters The Bank is subject to various regulatory capital requirements administered by the federal banking agencies. Failure to meet minimum capital requirements can initiate certain mandatory and possibly additional discretionary actions by regulators that, if undertaken, could have a direct material effect on the Bank’s financial statements. Under capital adequacy guidelines and the regulatory framework for prompt corrective action, the Bank must meet specific capital guidelines that involve quantitative measures of the Bank’s assets, liabilities and certain off-balance-sheet items as calculated under U.S. GAAP reporting requirements and regulatory capital standards. The Bank’s capital amounts and classification are also subject to qualitative judgments by the regulators about components, risk weightings and other factors. Furthermore, the Bank’s regulators could require adjustments to regulatory capital not reflected in these financial statements. Quantitative measures established by regulatory reporting standards to ensure capital adequacy require the Bank to maintain minimum amounts and ratios (set forth in the table below) of total and Tier I capital (as defined) to risk-weighted assets (as defined), common equity Tier I capital (as defined) to total risk-weighted assets (as defined) and of Tier I capital (as defined) to average assets (as defined). Management believes, as of December 31, 2024, that the Bank met all capital adequacy requirements to which it is subject. As of December 31, 2024 the most recent notification from the regulators categorized the Bank as well capitalized under the regulatory framework for prompt corrective action. To be categorized as well capitalized, the Bank must maintain minimum total risk-based capital, Tier I risk-based capital, common equity Tier I risk-based capital and Tier I leverage ratios as set forth in the table. There are no conditions or events since that notification that management believes have changed the Bank’s category. The Bank’s actual and required capital amounts and ratios are as follows (table amounts in thousands): ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ To Be Well Capitalized ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Under ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Prompt Corrective ​ ​ ​ ​ ​ For Capital Adequacy ​ Action ​ ​ Actual Purposes ​ Provisions ​ Amount Ratio Amount Ratio Amount Ratio ​ ​ (Dollars in thousands) As of December 31, 2024 ​ ​ ​ ​ Total Capital ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ (to Risk-Weighted Assets) ​ $ 22,129 ​ 16.6% ​ $ 10,699 ​ 8.0% ​ $ 13,374 ​ 10.0% ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Tier 1 Capital ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ (to Risk-Weighted Assets) ​ $ 21,165 15.9% ​ $ 8,024 6.0% ​ $ 10,699 8.0% ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Common Equity Tier I Capital ​ ​ ​ ​ ​ (to Risk-Weighted Assets) ​ $ 21,165 15.9% ​ $ 6,018 4.5% ​ $ 8,693 6.5% ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Tier I Capital ​ ​ ​ ​ ​ (to Average Total Assets) ​ $ 21,165 11.7% ​ $ 7,183 4.0% ​ $ 8,978 5.0% ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ As of September 30, 2024 ​ ​ ​ ​ ​ Total Capital ​ ​ ​ ​ ​ (to Risk-Weighted Assets) ​ $ 21,797 16.3% ​ $ 10,699 8.0% ​ $ 13,374 10.0% ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Tier 1 Capital ​ ​ ​ ​ ​ ​ ​ ​ (to Risk-Weighted Assets) ​ $ 20,829 15.6% ​ $ 8,024 6.0% ​ $ 10,699 8.0% ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Common Equity Tier I Capital ​ ​ ​ ​ ​ (to Risk-Weighted Assets) ​ $ 20,829 15.6% ​ $ 6,018 4.5% ​ $ 8,693 6.5% ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Tier I Capital ​ ​ ​ ​ ​ (to Average Total Assets) ​ $ 20,829 11.6% ​ $ 7,183 4.0% ​ $ 8,978 5.0% ​ ​

Disclosures about Fair Value of

Disclosures about Fair Value of Assets and Liabilities	3 Months Ended
	Dec. 31, 2024
Disclosures about Fair Value of Assets and Liabilities
Disclosures about Fair Value of Assets and Liabilities	Note 6: Fair value is the exchange price that would be received to sell an asset or paid to transfer a liability (exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants at the measurement date. Fair value measurements must maximize the use of observable inputs and minimize the use of unobservable inputs. There is a hierarchy of three levels of inputs that may be used to measure fair value: Level 1 Level 2 Level 3 Recurring Measurements The following table presents the fair value measurements of assets recognized in the accompanying consolidated balance sheets measured at fair value on a recurring basis and the level within the fair value hierarchy in which the fair value measurements fall at December 31, 2024 and September 30, 2024: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Fair Value Measurements Using ​ ​ ​ ​ Quoted Prices in ​ Significant ​ ​ ​ ​ ​ ​ Active Markets ​ Other ​ Significant ​ ​ ​ ​ for ​ Observable ​ Unobservable ​ ​ Fair ​ Identical Assets ​ Inputs ​ Inputs ​ Value (Level 1) (Level 2) (Level 3) December 31, 2024 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ U.S. Government agencies ​ $ 3,446,925 ​ $ — ​ $ 3,446,925 ​ $ — Mortgage-backed Government Sponsored Enterprises (GSEs) ​ 4,152,979 ​ — ​ 4,152,979 ​ — State and political subdivisions ​ 3,387,052 ​ — ​ 3,387,052 ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ September 30, 2024 ​ ​ ​ ​ U.S. Government agencies ​ $ 3,457,380 ​ $ — ​ $ 3,457,380 ​ $ — Mortgage-backed Government Sponsored Enterprises (GSEs) ​ 4,474,270 ​ — ​ 4,474,270 ​ — State and political subdivisions ​ 3,189,628 ​ — ​ 3,189,628 ​ — ​ Following is a description of the valuation methodologies used for assets measured at fair value on a recurring basis and recognized in the accompanying balance sheets, as well as the general classification of such assets pursuant to the valuation hierarchy. There are no liabilities measured at fair value on a recurring basis. There have been no significant changes in the valuation techniques during the three months ended December 31, 2024 and the year ended September 30, 2024. Available-for-sale Securities Where quoted market prices are available in an active market, securities are classified within Level 1 of the valuation hierarchy. If quoted market prices are not available, then fair values are estimated by using quoted prices of securities with similar characteristics or independent asset pricing services and pricing models, the inputs of which are market-based or independently sourced market parameters, including, but not limited to, yield curves, interest rates, volatilities, prepayments, defaults, cumulative loss projections and cash flows. Such securities are classified in Level 2 of the valuation hierarchy. In certain cases where Level 1 or Level 2 are not available, securities are classified within Level 3 of the hierarchy. The Bank had no Level 3 securities. Nonrecurring Measurements The Company had no assets or liabilities measured at fair value on a nonrecurring basis at December 31, 2024 and September 30, 2024. The estimated fair values of the Company’s financial instruments not carried at fair value on the balance sheets are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Carrying ​ Fair ​ Fair Value Measurements Using ​ Value Value Level 1 Level 2 Level 3 December 31, 2024 ​ ​ ​ ​ ​ Financial assets: ​ ​ ​ ​ ​ Cash and cash equivalents ​ $ 4,882,904 ​ $ 4,882,904 ​ $ 4,882,904 ​ $ — ​ $ — Interest-bearing time deposits ​ 100,000 ​ 100,000 ​ 100,000 ​ — ​ — Held-to-maturity securities ​ 85,458 ​ 83,634 ​ — ​ 83,634 ​ — Loans held for sale ​ 10,101,613 ​ 10,257,000 ​ — ​ — ​ 10,257,000 Loans, net ​ 145,810,402 ​ 130,538,000 ​ — ​ — ​ 130,538,000 FHLB Stock ​ 1,952,600 ​ 1,952,600 ​ — ​ 1,952,600 ​ — Bank owned life insurance ​ 1,841,002 ​ 1,841,002 ​ 1,841,002 ​ — ​ — Accrued interest receivable ​ 630,189 ​ 930,189 ​ 930,189 ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Financial liabilities: ​ ​ ​ ​ ​ Deposits ​ 133,679,157 ​ 135,978,848 ​ 94,159,848 ​ — ​ 41,819,000 FHLB advances ​ 22,000,000 ​ 21,982,000 ​ — ​ 21,982,000 ​ — Accrued interest payable ​ 243,488 ​ 243,488 ​ 243,488 ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ September 30, 2024 ​ ​ ​ ​ ​ Financial assets: ​ ​ ​ ​ ​ Cash and cash equivalents ​ $ 5,897,596 ​ $ 5,897,596 ​ $ 5,897,596 ​ $ — ​ $ — Interest-bearing time deposits ​ 100,000 ​ 100,000 ​ 100,000 ​ — ​ — Held-to-maturity securities ​ 92,840 ​ 91,402 ​ — ​ 91,402 ​ — Loans held for sale ​ 10,538,902 ​ 10,679,333 ​ — ​ — ​ 10,679,333 Loans, net ​ 145,078,367 ​ 135,120,682 ​ — ​ — ​ 135,120,682 FHLB Stock ​ 1,872,500 ​ 1,872,500 ​ — ​ 1,872,500 ​ — Bank owned life insurance ​ 1,829,180 ​ 1,829,180 ​ 1,829,180 ​ — ​ — Accrued interest receivable ​ 685,515 ​ 685,515 ​ 685,515 ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Financial liabilities: ​ ​ ​ ​ ​ Deposits ​ 134,556,957 ​ 137,200,002 ​ 91,699,002 ​ — ​ 45,501,000 FHLB advances ​ 22,000,000 ​ 21,993,000 ​ — ​ 21,993,000 ​ — Accrued interest payable ​ 157,006 ​ 157,006 ​ 157,006 ​ — ​ — ​ Limitations:

Commitments and Credit Risks

Commitments and Credit Risks	3 Months Ended
	Dec. 31, 2024
Commitments and Credit Risks
Commitments and Credit Risks	Note 7: Commitments and Credit Risks Commitments to originate loans are agreements to lend to a customer as long as there is no violation of any condition established in the contract. Commitments generally have fixed expiration dates or other termination clauses and may require payment of a fee. Since a portion of the commitments may expire without being drawn upon, the total commitment amounts do not necessarily represent future cash requirements. Each customer’s creditworthiness is evaluated on a case-by-case basis. The amount of collateral obtained, if deemed necessary, is based on management’s credit evaluation of the counterparty. Collateral held varies, but may include accounts receivable, inventory, property, plant and equipment, commercial real estate and residential real estate. Lines of credit are agreements to lend to a customer as long as there is no violation of any condition established in the contract. Lines of credit generally have fixed expiration dates. Since a portion of the line may expire without being drawn upon, the total unused lines do not necessarily represent future cash requirements. Each customer’s creditworthiness is evaluated on a case-by-case basis. The amount of collateral obtained, if deemed necessary, is based on management’s credit evaluation of the counterparty. Collateral held varies but may include accounts receivable, inventory, property, plant and equipment, commercial real estate and residential real estate. Management uses the same credit policies in granting lines of credit as it does for on-balance-sheet instruments. Commitments outstanding were as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ September 30, ​ 2024 2024 Commitments to originate loans ​ $ 1,530,979 ​ $ 2,516,011 Undisbursed balance of loans closed ​ 6,981,576 ​ ​ 7,495,563 ​ ​ ​ ​ ​ ​ ​ Total ​ $ 8,512,555 ​ $ 10,011,574 ​

Earnings Per Share

Earnings Per Share	3 Months Ended
	Dec. 31, 2024
Earnings Per Share
Earnings Per Share	Note 8: Earnings Per Share ​ Basic earnings per share is calculated by dividing net income by the weighted-average number of common shares outstanding during the period. Unallocated common shares held by the Employee Stock Ownership Plan (“ESOP”) are not included in the weighted-average number of common shares outstanding for purposes of calculating basic earnings per common share until they are committed to be released. The following table sets forth the computation of basic and diluted earnings per share: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Three Months Ended ​ Three Months Ended ​ ​ December 31, ​ December 31, ​ ​ 2024 ​ 2023 ​ ​ ​ ​ ​ ​ ​ Net income ​ $ 276,308 ​ $ 173,534 ​ ​ ​ ​ ​ ​ ​ Weighted-average shares issued ​ 1,022,970 ​ 1,022,970 Less weighted-average unearned ESOP shares ​ ​ (70,926) ​ ​ (81,779) ​ ​ ​ ​ ​ ​ ​ Weighted-average shares outstanding ​ 952,044 ​ 941,191 ​ ​ ​ ​ ​ ​ ​ Earnings per share - basic and diluted ​ $ 0.29 ​ $ 0.18 ​

Employee Stock Ownership Plan (

Employee Stock Ownership Plan (ESOP)	3 Months Ended
	Dec. 31, 2024
Employee Stock Ownership Plan (ESOP)
Employee Stock Ownership Plan (ESOP)	Note 9: Employee Stock Ownership Plan (ESOP In connection with the Conversion in July 2023, the Company established a leveraged ESOP for eligible employees of the Bank. The ESOP trust purchased -year term loan with the Company. The interest rate of the loan is and the maturity date is December 31, 2037. The loan is secured by shares purchased with the loan proceeds and will be repaid by the ESOP with funds from the Bank’s discretionary contributions to the ESOP . When the loan payments are made, ESOP shares are allocated to the participants based on relative compensation. The Bank recognizes expense based on the average fair value of the shares to be allocated to the ESOP participants. Activity in the ESOP for the three months ended December 31, 2024 and 2023 is as follows: ​ ​ ​ ​ ​ ​ ​ ​ For the Three Months Ended ​ ​ December 31, ​ ​ 2024 ​ 2023 Shares committed to be released to participants ​ — ​ — Shares allocated to participants ​ 10,912 ​ 5,456 Unreleased shares ​ 70,926 ​ 76,382 ​ ​ ​ ​ ​ ESOP shares at end of plan year ​ 81,838 ​ 81,838 ​ ​ ​ ​ ​ Fair value of unreleased shares ​ $ 992,964 ​ $ 1,031,157 ​

Conversion to Stock Form

Conversion to Stock Form	3 Months Ended
	Dec. 31, 2024
Conversion to Stock Form
Conversion to Stock Form	Note 10: On March 3, 2023, the Board of Directors of the Bank adopted a plan of conversion (Plan). The Plan was subject to the approval of the Federal Deposit Insurance Corporation and the State of Ohio Division of Financial Institutions and was approved by the affirmative vote of a majority of the total votes eligible to be cast by the voting members of the Bank at a special meeting. The Plan set forth that the Bank proposed to convert into a stock bank structure with the establishment of a stock holding company (Mercer Bancorp, Inc.), as parent of the Bank. The Bank converted to the stock form of ownership, followed by the issuance of all of the Bank’s outstanding stock to Mercer Bancorp, Inc. Pursuant to the Plan, the Bank determined the total offering value and number of shares of common stock based upon an independent appraiser’s valuation. The stock was priced at per share. In addition, the Bank’s Board of Directors adopted an employee stock ownership plan (ESOP) which subscribed for of the common stock sold in the offering. Mercer Bancorp is organized as a corporation under the laws of the State of Maryland and owns all of the outstanding common stock of the Bank upon completion of the conversion. The costs of issuing the common stock was deducted from the sales proceeds of the offering. At the completion of the conversion to stock form, the Bank established a liquidation account in the amount of retained earnings contained in the final prospectus. The liquidation account will be maintained for the benefit of eligible savings account holders who maintain deposit accounts in the Bank after conversion. The conversion was accounted for as a change in corporate form with the historic basis of the Bank’s assets, liabilities and equity unchanged as a result. Mercer Bancorp, Inc. is an emerging growth company, and, for as long as it continues to be an emerging growth company, it may choose to take advantage of exemptions from various reporting requirements applicable to other public companies but not to “emerging growth companies.” Mercer Bancorp intends to use the extended transition period to delay adoption of new or revised accounting pronouncements applicable to public companies until such pronouncements are made applicable to private companies. Accordingly, its financial statements may not be comparable to the financial statements of public companies that comply with such new or revised accounting standards. ​

Pay vs Performance Disclosure

Pay vs Performance Disclosure - USD ($)	3 Months Ended
	Dec. 31, 2024	Dec. 31, 2023
Pay vs Performance Disclosure
Net Income (Loss)	$ 276,308	$ 173,534

Insider Trading Arrangements

Insider Trading Arrangements	3 Months Ended
	Dec. 31, 2024
Trading Arrangements, by Individual
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

Nature of Operations and Summ_2

Nature of Operations and Summary of Significant Accounting Policies (Policies)	3 Months Ended
	Dec. 31, 2024
Nature of Operations and Summary of Significant Accounting Policies
Nature of Operations	Nature of Operations Mercer Bancorp, Inc. (“Mercer Bancorp” or the “Company”) is a Maryland corporation incorporated on March 7, 2023, to serve as the bank holding company for Mercer Savings Bank (“Mercer Savings” or the “Bank”) in connection with the Bank’s conversion from the mutual form of organization to the stock form of organization (the “Conversion”). The Conversion was completed on July 26, 2023. In connection with the Conversion, Mercer Bancorp acquired . The Company also contributed Mercer Savings is an Ohio chartered stock bank engaged primarily in the business of providing a variety of deposit and lending services to individual customers in western Ohio. Its primary deposit products are checking, savings, and term certificate accounts, and its primary lending products are residential and commercial mortgage, agricultural, commercial, home equity lines of credit and installment loans, and indirect automobile loans. Its operations are conducted through its four office locations in Celina, Ft. Recovery and Greenville, Ohio. The Bank faces competition from other financial institutions and is subject to the regulation of certain federal and state banking agencies and undergoes periodic examinations by those regulatory authorities.
Principles of Consolidation	Principles of Consolidation The consolidated financial statements as of and for the three months ended December 31, 2024, include the accounts of the Company and the Bank, its wholly-owned subsidiary. All intercompany transactions and balances have been eliminated in consolidation.
Revision of Prior Period Financial Statements	Revision of Prior Period Financial Statements. ​ The Company has revised the consolidated financial statements as of and for the year ended September 30, 2023. The revisions were considered necessary for two primary reasons, as follows: ​ (1) as a result of the recent discovery of unpaid and unaccrued invoices, for legal services provided during the year ended September 30, 2023. The invoices represented services performed in connection with the Company’s initial public offering completed effective July 27, 2023, as well as for services performed subsequent to completion of the stock offering. ​ (2) the Company has revised the consolidated financial statements to record the effects of irrevocable (Rabbi) trusts that have been established for the benefit of two members of the board of directors. ​ The effect of the revisions to the September 30, 2023 consolidated financial statements related to the legal invoices were as follows: (a) a reduction to additional paid-in capital totaling $81,340, (b) an increase in legal expense of $32,398, (c) a decrease in income tax expense of $6,804, (d) an increase in accrued liabilities of $106,934 and (d) a decrease in retained earnings of $25,594. ​ The effect of the revisions to the September 30, 2023 consolidated financial statements related to the Rabbi trusts included the addition of two offsetting $96,360 line items within the statement of stockholders’ equity, which had no net effect on the total stockholder’s equity as previously reported. There were no changes to the reported assets, liabilities, income or expense and no effect on net income for this revision. ​ The Company has concluded that the effect of the revisions to the consolidated financial statements as of and for the year ended September 30, 2023 were not material.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Material estimates that are particularly susceptible to significant change relate to the determination of the allowance for credit losses, valuation of real estate acquired in connection with foreclosures or in satisfaction of loans, valuation of mortgage servicing rights and deferred tax assets and fair values of financial instruments.
Loans Held for Sale	Loans Held for Sale Mortgage and indirect auto loans originated and intended for sale in the secondary market are carried at the lower of cost or fair value in the aggregate. Net unrealized losses, if any, are recognized through a valuation allowance by charges to noninterest income. Gains and losses on loan sales are recorded in noninterest income, and direct loan origination costs and fees are deferred at origination of the loan and are recognized in noninterest income upon sale of the loan.
Loans	Loans Loans that management has the intent and ability to hold for the foreseeable future or until maturity or payoff are reported at their outstanding principal balances, adjusted for unearned income, charge-offs, the allowance for credit losses and any unamortized deferred fees or costs on originated loans and unamortized premiums or discounts on purchased loans. For loans amortized at cost, interest income is accrued based on the unpaid principal balance. Loan origination fees, net of certain direct origination costs, as well as premiums and discounts, are deferred and amortized as a level yield adjustment over the respective term of the loan. For all loan portfolio segments except residential and consumer loans, the Company promptly charges-off loans, or portions thereof, when available information confirms that specific loans are uncollectible based on information that includes, but is not limited to, (1) the deteriorating financial condition of the borrower, (2) declining collateral values, and/or (3) legal action, including bankruptcy, that impairs the borrower’s ability to adequately meet its obligations. For impaired loans that are considered to be solely collateral dependent, a partial charge-off is recorded when a loss has been confirmed by an updated appraisal or other appropriate valuation of the collateral. The Company charges-off loans, or portions thereof, when the Company reasonably determines the amount of the loss. The Bank adheres to delinquency thresholds established by applicable regulatory guidance to determine the charge-off timeframe for these loans. Loans at these delinquency thresholds for which the Company can clearly document that the loan is both well-secured and in the process of collection, such that collection will occur regardless of delinquency status, need not be charged off. For all classes, all interest accrued but not collected for loans that are placed on nonaccrual or charged off is reversed against interest income. The interest on these loans is accounted for on the cash basis or cost recovery method, until qualifying for return to accrual. Loans are returned to accrual status when all the principal and interest amounts contractually due are brought current and future payments are reasonably assured. Nonaccrual loans are returned to accrual status when, in the opinion of management, the financial position of the borrower indicates there is no longer any reasonable doubt as to the timely collection of interest or principal. The Company requires a period of satisfactory performance of not less than nine months before returning a nonaccrual loan to accrual status. When cash payments are received on individually evaluated loans, the Company records the payment as interest income unless collection of the remaining recorded principal amount is doubtful, at which time payments are used to reduce the principal balance of the loan. Loans to borrowers experiencing financial difficulties that have been modified recognize interest income on an accrual basis at the renegotiated rate if the loan is in compliance with the modified terms, no principal reduction has been granted and the loan has demonstrated the ability to perform in accordance with the renegotiated terms for a period of at least nine months.
Allowance for Credit Losses	Allowance for Credit Losses The Company adopted ASU No. 2016-13 Financial Instruments – Credit Losses (Topic 326) using the modified retrospective method for financial assets measured at amortized cost and off-balance-sheet credit exposures effective October 1, 2023 ​ A vailable-for-sale securities ​ For available for sale securities in an unrealized loss position, the Company first assesses whether it intends to sell, or it is more likely than not that it will be required to sell the security before recovery of its amortized cost basis. If either of the criteria regarding intent or requirement to sell is met, the security’s amortized cost basis is written down to fair value through income. ​ For securities available - for - sale that do not meet the above criteria, the Company evaluates whether the decline in fair value has resulted from credit losses or other factors. In making this assessment, the Company considers the extent to which fair value is less than amortized cost and adverse conditions related to the security, among other factors. If this assessment indicates that a credit loss exists, the present value of cash flows expected to be collected from the security are compared to the amortized cost basis of the security. If the present value of the cash flows expected to be collected is less than the amortized cost basis, a credit loss exists and an allowance for credit losses is recorded for the credit loss, limited by the amount that the fair value is less than the amortized cost. Any impairment that has not been recorded through an allowance for credit losses is recognized in other comprehensive income, net of tax. The Company elected the practical expedient of zero loss estimates for securities issued by U.S. government entities and agencies. These securities are either explicitly or implicitly guaranteed by the U.S. government, are highly rated by major agencies and have a long history of no credit losses. Management concluded that no allowance for credit losses was required on available-for-sale securities at December 31, 2024. ​ Accrued interest receivable on available-for-sale debt securities totaled $53,900 and $151,047 at December 31, 2024 and September 30, 2024, respectively, and is included within accrued interest receivable on the balance sheet. This amount is excluded from the estimate of expected credit losses. Held-to-maturity debt securities are typically classified as nonaccrual when the contractual payment of principal or interest has become 90 days past due or management has serious doubts about the further collectability of principal or interest. When held-to-maturity debt securities are placed on nonaccrual status, unpaid interest credited to income is reversed. ​ Held-to-Maturity Securities ​ The Company measures expected credit losses on held-to-maturity debt securities, which are comprised of U.S. government sponsored enterprise mortgage-back securities and residential mortgage-backed securities. The Company’s residential mortgage-backed security holdings are issued by U.S. government entities and agencies and are either explicitly or implicitly guaranteed by the U.S. government, are highly rated by major rating agencies and have a long history of no credit losses. Management concluded that ​ Accrued interest receivable on held-to-maturity debt securities totaled $431 and $464 at December 31, 2024 and September 30, 2024, respectively, and is included within accrued interest receivable on the balance sheet. This amount is excluded from the estimate of expected credit losses. Held-to-maturity debt securities are typically classified as nonaccrual when the contractual payment of principal or interest has become 90 days past due or management has serious doubts about the further collectability of principal or interest. When held-to-maturity debt securities are placed on nonaccrual status, unpaid interest credited to income is reversed. ​ Loans ​ The allowance for credit losses (ACL) is a valuation allowance that is deducted from the loans’ amortized cost basis to present the net amount expected to be collected on the loans. Loan losses are charged against the allowance when management believes the collectibility of a loan balance is doubtful. Subsequent recoveries, if any, are credited to the allowance. Management’s determination of the adequacy of the ACL is based on the assessment of the expected credit losses on loans over the expected life of the loan. The ACL is increased by provision expense and decreased by charge-offs, net of recoveries of amounts previously charged off and expected to be charged off. The Company made the policy election to exclude accrued interest receivable on loans from the estimate of credit losses. ​ Management estimates the ACL balance using relevant available information from both internal and external sources, relating to past events, current conditions and reasonable and supportable forecasts. Historical credit loss experience of a defined peer group, by affiliate, paired with economic forecasts provide the basis for the quantitatively modeled estimates of expected credit losses. The Company adjusts its quantitative model, as necessary, to reflect conditions not already considered by the quantitative model. These adjustments are commonly known as the qualitative factors. ​ The ACL is measured on a collective (pool) basis when similar risk characteristics exist. The Company uses the average historical loss method to measure the quantitative portion of the ACL over the forecast and reversion periods. ​ Loans that do not share risk characteristics are evaluated on an individual basis. Loans evaluated individually are not also included in the collective evaluation. When management determines that foreclosure is probable, expected credit losses are based on the fair value of the collateral at the reporting date, adjusted for selling costs as appropriate. The company made the policy election to exclude accrued interest receivable on loans from the estimate of credit losses. ​ Expected credit losses are estimated over the contractual term of the loans, adjusted for expected prepayments when appropriate. The contractual term excludes expected extensions, renewals and modifications unless either of the following applies: management has a reasonable expectation at the reporting date that a troubled debt restructuring will be executed with an individual borrower or the extension or renewal options are included in the original or modified contract at the reporting date and are not unconditionally cancellable by the Company. ​ Accrued interest receivable on loans totaled $548,490 and $489,780 at December 31, 2024 and September 30, 2024, respectively, and is included within accrued interest receivable on the balance sheet. This amount is excluded from the estimate of expected credit losses. ​ ​ Unfunded Commitments ​ The Company estimates expected credit losses over the contractual period in which the Company is exposed to credit risk via a contractual obligation to extend credit, unless that obligation is unconditionally cancellable by the Company. The ACL on unfunded commitments is adjusted through the provision for credit loss expense. The estimate includes consideration of the likelihood that funding will occur and an estimate of expected credit losses on commitments expected to be funded over its estimated life consistent with the related ACL methodology. In the course of working with borrowers, the Bank may choose to restructure the contractual terms of certain loans. Terms may be modified to fit the ability of the borrower to repay in line with the borrower’s current financial status, and the modification of the loan may include the transfer of assets from the borrower to satisfy the debt, a modification of loan terms or a combination of the two. If such efforts by the Bank do not result in a satisfactory arrangement, the loan is referred to legal counsel, at which time foreclosure proceedings are initiated. At any time prior to a sale of the property at foreclosure, the Bank may terminate foreclosure proceedings if the borrower is able to work out a satisfactory payment plan. It is the Bank’s policy that any loans modified for borrowers experiencing financial difficulty on nonaccrual status prior to being modified remain on nonaccrual status until nine months of satisfactory borrower performance, at which time management would consider its return to accrual status. If a loan was accruing at the time of restructuring, the Bank reviews the loan to determine if it is appropriate to continue the accrual of interest on the restructured loan.
Employee Stock Ownership Plan (ESOP)	Employee Stock Ownership Plan (ESOP) The cost of shares issued to the Employee Stock Ownership Plan (“ESOP”), but not yet allocated to participants, is shown as a reduction of shareholders’ equity. Compensation expense is based on the average fair value of shares as they are committed to be released to participant accounts.
Earnings Per Share	Earnings Per Share Basic earnings per share is calculated by dividing net income by the weighted-average number of common shares outstanding during the period. Unallocated common shares held by the ESOP are shown as a reduction in shareholders’ equity and are excluded from weighted-average common shares outstanding for both basic and diluted earnings per share calculations until they are committed to be released. The Company had no dilutive or potentially dilutive securities during the three months ended December 31, 2024 and 2023.
Revenue Recognition	Revenue Recognition The Company accounts for certain revenues in accordance with Accounting Standards Update (“ASU”) 2014-09 Revenue from Contracts with Customers Deposit Services. For deposit-related services, revenue is recognized when performance obligations are satisfied, which is, generally, at a point in time.

Debt Securities (Tables)

Debt Securities (Tables)	3 Months Ended
	Dec. 31, 2024
Debt Securities
Schedule of available-for-sale securities for amortized cost and fair values, together with gross unrealized gains and losses of securities	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Gross Gross ​ ​ ​ ​ Amortized ​ Unrealized ​ Unrealized ​ Approximate ​ ​ Cost ​ Gains ​ Losses ​ Fair Value Available-for-sale Securities: ​ ​ ​ ​ ​ ​ ​ ​ December 31, 2024 ​ ​ ​ ​ ​ ​ ​ ​ U.S. Government agencies ​ $ 3,473,934 ​ $ 5,710 ​ $ (32,719) ​ $ 3,446,925 Mortgage-backed Government Sponsored Enterprises (GSEs) ​ 4,483,624 ​ 6,775 ​ (337,420) ​ 4,152,979 State and political subdivisions ​ 3,696,248 ​ 547 ​ (309,743) ​ 3,387,052 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ $ 11,653,806 ​ $ 13,032 ​ $ (679,882) ​ $ 10,986,956 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Gross ​ Gross ​ ​ ​ ​ ​ Amortized ​ Unrealized ​ Unrealized ​ Approximate ​ Cost Gains Losses Fair Value Available-for-sale Securities: ​ ​ ​ ​ September 30, 2024 ​ ​ ​ ​ U.S. Government agencies ​ 3,473,459 ​ 20,089 ​ (36,168) ​ 3,457,380 Mortgage-backed Government Sponsored Enterprises (GSEs) ​ 4,635,875 ​ 49,422 ​ (211,027) ​ 4,474,270 State and political subdivisions ​ 3,421,238 ​ 20,904 ​ (252,514) ​ 3,189,628 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ $ 11,530,572 ​ $ 90,415 ​ $ (499,709) ​ $ 11,121,278
Schedule of held-to-maturity for amortized cost and fair values, together with gross unrealized gains and losses of securities	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Gross ​ Gross ​ ​ ​ ​ ​ Amortized ​ Unrealized ​ Unrealized ​ Approximate ​ Cost Gains Losses Fair Value Held-to-maturity Securities: ​ ​ ​ ​ December 31, 2024 ​ ​ ​ ​ Mortgage-backed Government Sponsored Enterprises (GSEs) ​ $ 85,458 ​ $ — ​ $ (1,824) ​ $ 83,634 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ September 30, 2024 ​ ​ ​ ​ Mortgage-backed Government Sponsored Enterprises (GSEs) ​ $ 92,840 ​ $ — ​ $ (1,439) ​ $ 91,401
Schedule of amortized cost and fair value of available-for-sale securities by contractual maturity	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Amortized ​ Fair ​ Cost Value December 31, 2024 ​ ​ Within one year ​ $ 1,000,039 ​ $ 997,030 One to five years ​ 2,000,000 ​ 1,970,290 Five to ten years ​ 1,337,125 ​ 1,283,425 After ten years ​ 2,833,018 ​ 2,583,232 ​ ​ 7,170,182 ​ 6,833,977 Mortgage-backed GSEs ​ 4,483,624 ​ 4,152,979 Totals ​ $ 11,653,806 ​ $ 10,986,956
Schedule of gross unrealized losses and fair value of investments with unrealized losses, aggregated by investment class and length of time that individual securities have been in a continuous unrealized loss position	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, 2024 ​ ​ Less than 12 Months ​ 12 Months or More ​ Total ​ ​ Fair ​ Unrealized ​ Fair ​ Unrealized ​ Fair ​ Unrealized Description of Securities Value Losses Value Losses Value Losses Available for sale ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ U.S. Government agencies ​ $ — ​ $ — ​ $ 2,967,320 ​ $ (32,719) ​ $ 2,967,320 ​ $ (32,719) Mortgage-backed Government Sponsored Enterprises (GSEs) ​ 1,008,528 ​ (41,934) ​ 2,693,500 ​ (295,486) ​ 3,702,028 ​ (337,420) State and political subdivisions ​ 1,413,544 ​ (30,820) ​ 1,588,200 ​ (278,923) ​ 3,001,744 ​ (309,743) ​ ​ $ 2,422,072 ​ $ (72,754) ​ $ 7,249,020 ​ $ (607,128) ​ $ 9,671,092 ​ $ (679,882) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ September 30, 2024 ​ ​ Less than 12 Months ​ 12 Months or More ​ Total ​ ​ Fair ​ Unrealized ​ Fair ​ Unrealized ​ Fair ​ Unrealized Description of Securities Value Losses Value Losses Value Losses Available for sale ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ U.S. Government agencies ​ — ​ — ​ 2,964,120 ​ (36,168) ​ 2,964,120 ​ (36,168) Mortgage-backed Government Sponsored Enterprises (GSEs) ​ — ​ — ​ 2,898,583 ​ (211,027) ​ 2,898,583 ​ (211,027) State and political subdivisions ​ 341,947 ​ (4,544) ​ 1,621,380 ​ (247,970) ​ 1,963,327 ​ (252,514) ​ ​ 341,947 ​ (4,544) ​ 7,484,083 ​ (495,165) ​ 7,826,030 ​ (499,709)

Loans and Allowance for Credi_2

Loans and Allowance for Credit Losses (Tables)	3 Months Ended
	Dec. 31, 2024
Loans and Allowance for Credit Losses
Schedule of categories of loans	​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ September 30, ​ 2024 2024 ​ ​ ​ Real estate loans: ​ ​ ​ Residential ​ $ 72,553,283 ​ $ 73,285,469 Multi-family ​ 1,246,262 ​ 1,259,640 Agricultural ​ 55,925,869 ​ 53,523,748 Commercial ​ 2,291,425 ​ 2,453,082 Construction and land ​ 5,169,111 ​ 6,024,429 Home equity line of credit (HELOC) ​ 4,881,435 ​ 4,959,058 Commercial and industrial ​ 1,681,711 ​ 1,666,188 Consumer ​ 4,963,914 ​ 5,518,844 ​ ​ ​ ​ ​ ​ ​ Total loans ​ 148,713,010 ​ 148,690,458 ​ ​ ​ ​ ​ ​ ​ Less: ​ ​ Undisbursed loans in process ​ 1,606,879 ​ 2,309,368 Net deferred loan fees ​ 335,958 ​ 339,455 Allowance for credit losses ​ 959,771 ​ 963,268 ​ ​ ​ ​ ​ ​ ​ Net loans ​ $ 145,810,402 ​ $ 145,078,367
Schedule of activity in the allowance for loan losses based on portfolio segment	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Three Months Ended December 31, 2024 ​ ​ ​ ​ Provision ​ ​ ​ ​ ​ ​ ​ ​ Balance ​ (credit) ​ ​ ​ ​ ​ Balance ​ October 1, 2024 for credit losses Charge-offs Recoveries December 31, 2024 ​ ​ ​ Real estate loans: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Residential ​ $ 691,852 ​ $ (27,799) ​ $ — ​ $ — ​ $ 664,053 Multi-family ​ 2,525 ​ (24) ​ — ​ — ​ 2,501 Agricultural ​ 107,284 ​ 4,964 ​ — ​ — ​ 112,248 Commercial ​ 4,917 ​ (319) ​ — ​ — ​ 4,598 Construction and land ​ 92,660 ​ (10,875) ​ — ​ — ​ 81,785 Home equity line of credit (HELOC) ​ 14,910 ​ (215) ​ — ​ — ​ 14,695 Commercial and industrial ​ 3,314 ​ 44 ​ — ​ — ​ 3,358 Consumer ​ 45,806 ​ 35,139 ​ (4,412) ​ — ​ 76,533 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Allowance for credit losses on loans ​ $ 963,268 ​ $ 915 ​ $ (4,412) ​ $ — ​ $ 959,771 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Three Months Ended December 31, 2023 ​ ​ ​ ​ Effect of ​ Provision ​ ​ ​ ​ ​ ​ ​ ​ Balance ​ adoption of ​ (credit) ​ ​ ​ ​ ​ Balance ​ October 1, 2023 ASC 326 for credit losses Charge-offs Recoveries December 31, 2023 Real estate loans: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Residential ​ $ 738,230 ​ $ 32,000 ​ $ 7,412 ​ $ — ​ $ — ​ $ 777,642 Multi-family ​ 12,840 ​ — ​ (10,198) ​ — ​ — ​ 2,642 Agricultural ​ 73,608 ​ — ​ 9,801 ​ — ​ — ​ 83,409 Commercial ​ 4,678 ​ — ​ (153) ​ — ​ — ​ 4,525 Construction and land ​ 49,835 ​ — ​ (9,550) ​ — ​ — ​ 40,285 Home equity line of credit (HELOC) ​ 14,289 ​ — ​ 595 ​ — ​ — ​ 14,884 Commercial and industrial ​ 3,645 ​ — ​ 3 ​ — ​ — ​ 3,648 Consumer ​ 37,206 ​ — ​ 2,090 ​ — ​ 262 ​ 39,558 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Total loans ​ $ 934,331 ​ $ 32,000 ​ $ — ​ $ — ​ $ 262 ​ $ 966,593 ​ ​
Schedule of credit quality indicators	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Term Loans Amortized Cost Basis by Origination Year ​ ​ Revolving Loans ​ ​ Revolving Loans ​ ​ ​ ​ ​ For The Years Ending September 30, ​ ​ Amortized ​ ​ Converted ​ ​ ​ ​ 2025 2024 2023 2022 2021 Prior ​ Cost Basis ​ ​ to Term ​ Total December 31, 2024 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Commercial real estate ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Risk Rating ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Pass ​ $ - ​ $ 371,910 ​ $ - ​ $ 745,183 ​ $ 1,000,333 ​ $ 173,999 ​ $ - ​ $ - ​ $ 2,291,425 Special Mention ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - Substandard ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - Doubtful ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - Total ​ $ - ​ $ 371,910 ​ $ - ​ $ 745,183 ​ $ 1,000,333 ​ $ 173,999 ​ $ - ​ $ - ​ $ 2,291,425 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Commercial real estate ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Current period gross charge-offs ​ $ - ​ $ - ​ $ - ​ $ - ​ $ - ​ $ - ​ $ - ​ $ - ​ $ - ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Construction ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Risk Rating ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Pass ​ $ 757,130 ​ $ 4,144,877 ​ $ 54,685 ​ $ 67,020 ​ $ 65,300 ​ $ 29,318 ​ $ - ​ $ - ​ $ 5,118,330 Special Mention ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - Substandard ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ 50,781 ​ ​ - ​ ​ - ​ ​ 50,781 Doubtful ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - Total ​ $ 757,130 ​ $ 4,144,877 ​ $ 54,685 ​ $ 67,020 ​ $ 65,300 ​ $ 80,099 ​ $ - ​ $ - ​ $ 5,169,111 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Construction ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Current period gross charge-offs ​ $ - ​ $ - ​ $ - ​ $ - ​ $ - ​ $ - ​ $ - ​ $ - ​ $ - ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Commercial and industrial ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Risk Rating ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Pass ​ $ - ​ $ - ​ $ - ​ $ - ​ $ 160,334 ​ $ 341,684 ​ $ 1,179,693 ​ $ - ​ $ 1,681,711 Special Mention ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - Substandard ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - Doubtful ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - Total ​ $ - ​ $ - ​ $ - ​ $ - ​ $ 160,334 ​ $ 341,684 ​ $ 1,179,693 ​ $ - ​ $ 1,681,711 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Commercial and industrial ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Current period gross charge-offs ​ $ - ​ $ - ​ $ - ​ $ - ​ $ - ​ $ - ​ $ - ​ $ - ​ $ - ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Multi Family ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Risk Rating ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Pass ​ $ - ​ $ - ​ $ - ​ $ 949,175 ​ $ - ​ $ 297,087 ​ $ - ​ $ - ​ $ 1,246,262 Special Mention ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - Substandard ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - Doubtful ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - Total ​ $ - ​ $ - ​ $ - ​ $ 949,175 ​ $ - ​ $ 297,087 ​ $ - ​ $ - ​ $ 1,246,262 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Multi Family ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Current period gross charge-offs ​ $ - ​ $ - ​ $ - ​ $ - ​ $ - ​ $ - ​ $ - ​ $ - ​ $ - ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Agricultural ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Risk Rating ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Pass ​ $ 4,054,157 ​ $ 20,077,421 ​ $ 11,763,510 ​ $ 8,740,976 ​ $ 5,156,366 ​ $ 6,133,439 ​ $ - ​ $ - ​ $ 55,925,869 Special Mention ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - Substandard ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - Doubtful ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - Total ​ $ 4,054,157 ​ $ 20,077,421 ​ $ 11,763,510 ​ $ 8,740,976 ​ $ 5,156,366 ​ $ 6,133,439 ​ $ - ​ $ - ​ $ 55,925,869 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Agricultural ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Current period gross charge-offs ​ $ - ​ $ - ​ $ - ​ $ - ​ $ - ​ $ - ​ $ - ​ $ - ​ $ - ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Total ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Risk Rating ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Pass ​ $ 4,811,287 ​ $ 24,594,208 ​ $ 11,818,195 ​ $ 10,502,354 ​ $ 6,382,333 ​ $ 6,975,527 ​ $ 1,179,693 ​ $ - ​ $ 66,263,597 Special Mention ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - Substandard ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ 50,781 ​ ​ - ​ ​ - ​ ​ 50,781 Doubtful ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - Total ​ $ 4,811,287 ​ $ 24,594,208 ​ $ 11,818,195 ​ $ 10,502,354 ​ $ 6,382,333 ​ $ 7,026,308 ​ $ 1,179,693 ​ $ - ​ $ 66,314,378 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Term Loans Amortized Cost Basis by Origination Year ​ ​ Revolving Loans ​ ​ Revolving Loans ​ ​ ​ ​ ​ For The Years Ending September 30, ​ ​ Amortized ​ ​ Converted ​ ​ ​ ​ 2024 2023 2022 2021 2020 Prior ​ Cost Basis ​ ​ to Term ​ Total September 30, 2024 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Commercial real estate ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Risk Rating ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Pass ​ $ 372,730 ​ $ - ​ $ 750,005 ​ $ 1,148,912 ​ $ - ​ $ 181,435 ​ $ - ​ $ - ​ $ 2,453,082 Special Mention ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - Substandard ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - Doubtful ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - Total ​ $ 372,730 ​ $ - ​ $ 750,005 ​ $ 1,148,912 ​ $ - ​ $ 181,435 ​ $ - ​ $ - ​ $ 2,453,082 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Commercial real estate ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Current period gross charge-offs ​ $ - ​ $ - ​ $ - ​ $ - ​ $ - ​ $ - ​ $ - ​ $ - ​ $ - ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Construction ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Risk Rating ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Pass ​ $ 4,897,328 ​ $ 909,827 ​ $ 68,054 ​ $ 66,740 ​ $ - ​ $ 31,698 ​ $ - ​ $ - ​ $ 5,973,647 Special Mention ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - Substandard ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ 50,782 ​ ​ - ​ ​ - ​ ​ - ​ ​ 50,782 Doubtful ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - Total ​ $ 4,897,328 ​ $ 909,827 ​ $ 68,054 ​ $ 66,740 ​ $ 50,782 ​ $ 31,698 ​ $ - ​ $ - ​ $ 6,024,429 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Construction ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Current period gross charge-offs ​ $ - ​ $ - ​ $ - ​ $ - ​ $ - ​ $ - ​ $ - ​ $ - ​ $ - ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Commercial and industrial ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Risk Rating ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Pass ​ $ - ​ $ - ​ $ - ​ $ 175,600 ​ $ 379,296 ​ $ - ​ $ 1,093,861 ​ $ - ​ $ 1,648,757 Special Mention ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - Substandard ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ 17,431 ​ ​ - ​ ​ 17,431 Doubtful ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - Total ​ $ - ​ $ - ​ $ - ​ $ 175,600 ​ $ 379,296 ​ $ - ​ $ 1,111,292 ​ $ - ​ $ 1,666,188 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Commercial and industrial ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Current period gross charge-offs ​ $ - ​ $ - ​ $ - ​ $ - ​ $ - ​ $ - ​ $ - ​ $ - ​ $ - ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Multi Family ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Risk Rating ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Pass ​ $ - ​ $ - ​ $ 955,479 ​ $ - ​ $ - ​ $ 304,161 ​ $ - ​ $ - ​ $ 1,259,640 Special Mention ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - Substandard ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - Doubtful ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - Total ​ $ - ​ $ - ​ $ 955,479 ​ $ - ​ $ - ​ $ 304,161 ​ $ - ​ $ - ​ $ 1,259,640 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Multi Family ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Current period gross charge-offs ​ $ - ​ $ - ​ $ - ​ $ - ​ $ - ​ $ - ​ $ - ​ $ - ​ $ - ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Agricultural ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Risk Rating ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Pass ​ $ 20,834,246 ​ $ 11,441,930 ​ $ 9,074,011 ​ $ 5,754,530 ​ $ 3,451,803 ​ $ 2,967,228 ​ $ - ​ $ - ​ $ 53,523,748 Special Mention ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - Substandard ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - Doubtful ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - Total ​ $ 20,834,246 ​ $ 11,441,930 ​ $ 9,074,011 ​ $ 5,754,530 ​ $ 3,451,803 ​ $ 2,967,228 ​ $ - ​ $ - ​ $ 53,523,748 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Agricultural ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Current period gross charge-offs ​ $ - ​ $ - ​ $ - ​ $ - ​ $ - ​ $ - ​ $ - ​ $ - ​ $ - ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Total ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Risk Rating ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Pass ​ $ 26,104,304 ​ $ 12,351,757 ​ $ 10,847,549 ​ $ 7,145,782 ​ $ 3,831,099 ​ $ 3,484,522 ​ $ 1,093,861 ​ $ - ​ $ 64,858,874 Special Mention ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - Substandard ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ 50,782 ​ ​ - ​ ​ 17,431 ​ ​ - ​ ​ 68,213 Doubtful ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ - Total ​ $ 26,104,304 ​ $ 12,351,757 ​ $ 10,847,549 ​ $ 7,145,782 ​ $ 3,881,881 ​ $ 3,484,522 ​ $ 1,111,292 ​ $ - ​ $ 64,927,087 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Term Loans Amortized Cost Basis by Origination Year ​ Revolving Loans ​ Revolving Loans ​ ​ ​ ​ ​ For The Years Ending September 30, ​ Amortized ​ Amortized ​ ​ ​ ​ 2025 2024 2023 2022 2021 Prior Cost Basis Cost Basis Total December 31, 2024 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Residential real estate ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Payment Performance ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Performing ​ $ 1,831,821 ​ $ 8,436,839 ​ $ 4,642,954 ​ $ 14,165,945 ​ $ 18,402,987 ​ $ 24,524,694 ​ $ 4,806,466 ​ $ - ​ $ 76,811,706 Nonperforming ​ ​ - ​ ​ - ​ ​ - ​ ​ - ​ ​ 256,748 ​ ​ 291,295 ​ ​ 74,969 ​ ​ - ​ ​ 623,012 Total ​ $ 1,831,821 ​ $ 8,436,839 ​ $ 4,642,954 ​ $ 14,165,945 ​ $ 18,659,735 ​ $ 24,815,989 ​ $ 4,881,435 ​ $ - ​ $ 77,434,718 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Residential real estate ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Current period gross charge-offs ​ $ - ​ $ - ​ $ - ​ $ - ​ $ - ​ $ - ​ $ - ​ $ - ​ $ - ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Consumer ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Payment Performance ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Performing ​ $ 36,679 ​ $ 331,267 ​ $ 4,379,498 ​ $ 130,177 ​ $ 48,784 ​ $ 14,773 ​ $ - ​ $ - ​ $ 4,941,178 Nonperforming ​ ​ - ​ ​ - ​ ​ - ​ ​ 2,327 ​ ​ - ​ ​ 20,409 ​ ​ - ​ ​ - ​ ​ 22,736 Total ​ $ 36,679 ​ $ 331,267 ​ $ 4,379,498 ​ $ 132,504 ​ $ 48,784 ​ $ 35,182 ​ $ - ​ $ - ​ $ 4,963,914 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Consumer ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Current period gross charge-offs ​ $ 66 ​ $ 4,346 ​ $ - ​ $ - ​ $ - ​ $ - ​ $ - ​ $ - ​ $ 4,412 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Total ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Payment Performance ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Performing ​ $ 1,868,500 ​ $ 8,768,106 ​ $ 9,022,452 ​ $ 14,296,122 ​ $ 18,451,771 ​ $ 24,539,467 ​ $ 4,806,466 ​ $ - ​ $ 81,752,884 Nonperforming ​ ​ - ​ ​ - ​ - - ​ - 2,327 ​ - 256,748 ​ - 311,704 ​ - 74,969 ​ - - ​ ​ 645,748 Total ​ $ 1,868,500 ​ $ 8,768,106 ​ $ 9,022,452 ​ $ 14,298,449 ​ $ 18,708,519 ​ $ 24,851,171 ​ $ 4,881,435 ​ $ - ​ $ 82,398,632 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Term Loans Amortized Cost Basis by Origination Year ​ Revolving Loans ​ Revolving Loans ​ ​ ​ ​ ​ For The Years Ending September 30, ​ Amortized ​ Amortized ​ ​ ​ ​ 2024 2023 2022 2021 2020 Prior Cost Basis Cost Basis Total September 30, 2024 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Residential real estate ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Payment Performance ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Performing ​ $ 8,532,004 ​ $ 4,752,191 ​ $ 14,591,072 ​ $ 18,882,083 ​ $ 6,603,015 ​ $ 19,655,898 ​ $ 4,959,058 ​ $ - ​ $ 77,975,321 Nonperforming ​ ​ - ​ ​ - ​ ​ - ​ ​ 135,161 ​ ​ - ​ ​ 134,045 ​ ​ - ​ ​ - ​ ​ 269,206 Total ​ $ 8,532,004 ​ $ 4,752,191 ​ $ 14,591,072 ​ $ 19,017,244 ​ $ 6,603,015 ​ $ 19,789,943 ​ $ 4,959,058 ​ $ - ​ $ 78,244,527 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Residential real estate ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Current period gross charge-offs ​ $ - ​ $ - ​ $ - ​ $ - ​ $ - ​ $ - ​ $ - ​ $ - ​ $ - ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Consumer ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Payment Performance ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Performing ​ $ 348,272 ​ $ 4,892,481 ​ $ 147,659 ​ $ 38,002 ​ $ 30,725 ​ $ 13,348 ​ $ - ​ $ - ​ $ 5,470,487 Nonperforming ​ ​ - ​ ​ 21,841 ​ ​ 2,327 ​ ​ - ​ ​ 3,780 ​ ​ 20,409 ​ ​ - ​ ​ - ​ ​ 48,357 Total ​ $ 348,272 ​ $ 4,914,322 ​ $ 149,986 ​ $ 38,002 ​ $ 34,505 ​ $ 33,757 ​ $ - ​ $ - ​ $ 5,518,844 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Consumer ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Current period gross charge-offs ​ $ - ​ $ 66,864 ​ $ - ​ $ - ​ $ - ​ $ - ​ $ - ​ $ - ​ $ 66,864 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Total ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Payment Performance ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Performing ​ $ 8,880,276 ​ $ 9,644,672 ​ $ 14,738,731 ​ $ 18,920,085 ​ $ 6,633,740 ​ $ 19,669,246 ​ $ 4,959,058 ​ $ - ​ $ 83,445,808 Nonperforming ​ ​ - ​ ​ 21,841 ​ - 2,327 ​ - 135,161 ​ - 3,780 ​ - 154,454 ​ - - ​ - - ​ ​ 317,563 Total ​ $ 8,880,276 ​ $ 9,666,513 ​ $ 14,741,058 ​ $ 19,055,246 ​ $ 6,637,520 ​ $ 19,823,700 ​ $ 4,959,058 ​ $ - ​ $ 83,763,371
Schedule of loan portfolio aging analysis of the recorded investment in loans	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, 2024 ​ ​ ​ ​ ​ ​ Greater Than ​ ​ ​ ​ ​ ​ ​ ​ Total Loans > ​ ​ 30-59 Days ​ 60-89 Days ​ 90 Days ​ Total ​ ​ ​ ​ Total Loans ​ 90 Days & ​ Past Due Past Due Past Due Past Due Current ​ ​ Receivable Accruing Real estate loans: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Residential ​ $ 519,379 ​ $ 130,361 ​ $ 548,043 ​ $ 1,197,783 ​ $ 71,355,500 ​ $ 72,553,283 ​ $ — Multi-family ​ — ​ — ​ — ​ — ​ 1,246,262 ​ 1,246,262 ​ — Agricultural ​ — ​ 253,238 ​ — ​ 253,238 ​ 55,672,631 ​ 55,925,869 ​ — Commercial ​ — ​ — ​ — ​ — ​ 2,291,425 ​ 2,291,425 ​ — Construction and land ​ — ​ — ​ 50,781 ​ 50,781 ​ 5,118,330 ​ 5,169,111 ​ — Home equity line of credit (HELOC) ​ — ​ 8,691 ​ 74,969 ​ 83,660 ​ 4,797,775 ​ 4,881,435 ​ — Commercial and industrial ​ 29,926 ​ — ​ — ​ 29,926 ​ 1,651,785 ​ 1,681,711 ​ — Consumer ​ — ​ 24,371 ​ 22,736 ​ 47,107 ​ 4,916,807 ​ 4,963,914 ​ 22,736 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Total ​ $ 549,305 ​ $ 416,661 ​ $ 696,529 ​ $ 1,662,495 ​ $ 147,050,515 ​ $ 148,713,010 ​ $ 22,736 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ September 30, 2024 ​ ​ ​ ​ ​ ​ Greater than ​ ​ ​ ​ ​ ​ ​ Total Loans> ​ ​ 30-59 Days ​ 60-89 Days ​ 90 Days ​ Total ​ ​ ​ Total Loans ​ 90 Days & ​ Past Due Past Due Past Due Past Due Current Receivable Accruing ​ ​ ​ ​ ​ Real estate loans: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Residential ​ $ 498,008 ​ $ 184,393 ​ $ 269,206 ​ $ 951,607 ​ $ 72,333,862 ​ $ 73,285,469 ​ $ — Multi-family ​ — ​ — ​ — ​ — ​ 1,259,640 ​ 1,259,640 ​ — Agricultural ​ — ​ — ​ — ​ — ​ 53,523,748 ​ 53,523,748 ​ — Commercial ​ — ​ — ​ — ​ — ​ 2,453,082 ​ 2,453,082 ​ — Construction and land ​ — ​ — ​ 50,782 ​ 50,782 ​ 5,973,647 ​ 6,024,429 ​ — Home equity line of credit (HELOC) ​ 74,969 ​ — ​ — ​ 74,969 ​ 4,884,089 ​ 4,959,058 ​ — Commercial and industrial ​ 3,516 ​ — ​ 17,431 ​ 20,947 ​ 1,645,241 ​ 1,666,188 ​ — Consumer ​ 113,123 ​ — ​ 48,357 ​ 161,480 ​ 5,357,364 ​ 5,518,844 ​ 26,516 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Total ​ $ 689,616 ​ $ 184,393 ​ $ 385,776 ​ $ 1,259,785 ​ $ 147,430,673 ​ $ 148,690,458 ​ $ 26,516
Schedule of Nonaccrual loans	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Nonaccrual Loans ​ Loans Past Due ​ ​ ​ ​ ​ With No Allowance ​ With Allowance ​ ​ ​ ​ Over 90 Days ​ Total ​ for Credit Loss for Credit Loss Total and Still Accruing Nonperforming December 31, 2024 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Residential real estate loans ​ $ 548,043 ​ $ — ​ $ 548,043 ​ $ — ​ $ 548,043 Construction and land ​ ​ 50,781 ​ ​ — ​ ​ 50,781 ​ ​ — ​ ​ 50,781 Home equity line of credit ​ ​ 74,969 ​ ​ — ​ ​ 74,969 ​ ​ — ​ ​ 74,969 Consumer ​ ​ — ​ ​ — ​ ​ — ​ ​ 22,736 ​ ​ 22,736 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ $ 673,793 ​ $ — ​ $ 673,793 ​ $ 22,736 ​ $ 696,529 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Nonaccrual Loans ​ Loans Past Due ​ ​ ​ ​ ​ With No Allowance ​ With Allowance ​ ​ ​ Over 90 Days ​ Total ​ for Credit Loss for Credit Loss Total and Still Accruing Nonperforming September 30, 2024 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Residential real estate loans ​ $ 269,206 ​ $ — ​ $ 269,206 ​ $ — ​ $ 269,206 Construction and land ​ ​ 50,782 ​ ​ — ​ ​ 50,782 ​ ​ — ​ ​ 50,782 Commercial and industrial ​ ​ 17,431 ​ ​ — ​ ​ 17,431 ​ ​ — ​ ​ 17,431 Consumer ​ ​ 21,841 ​ ​ — ​ ​ 21,841 ​ ​ 26,516 ​ ​ 48,357 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ $ 359,260 ​ $ — ​ $ 359,260 ​ $ 26,516 ​ $ 385,776

Regulatory Matters (Tables)

Regulatory Matters (Tables)	3 Months Ended
	Dec. 31, 2024
Regulatory Matters
Schedule of actual and required capital amounts and ratios	The Bank’s actual and required capital amounts and ratios are as follows (table amounts in thousands): ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ To Be Well Capitalized ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Under ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Prompt Corrective ​ ​ ​ ​ ​ For Capital Adequacy ​ Action ​ ​ Actual Purposes ​ Provisions ​ Amount Ratio Amount Ratio Amount Ratio ​ ​ (Dollars in thousands) As of December 31, 2024 ​ ​ ​ ​ Total Capital ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ (to Risk-Weighted Assets) ​ $ 22,129 ​ 16.6% ​ $ 10,699 ​ 8.0% ​ $ 13,374 ​ 10.0% ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Tier 1 Capital ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ (to Risk-Weighted Assets) ​ $ 21,165 15.9% ​ $ 8,024 6.0% ​ $ 10,699 8.0% ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Common Equity Tier I Capital ​ ​ ​ ​ ​ (to Risk-Weighted Assets) ​ $ 21,165 15.9% ​ $ 6,018 4.5% ​ $ 8,693 6.5% ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Tier I Capital ​ ​ ​ ​ ​ (to Average Total Assets) ​ $ 21,165 11.7% ​ $ 7,183 4.0% ​ $ 8,978 5.0% ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ As of September 30, 2024 ​ ​ ​ ​ ​ Total Capital ​ ​ ​ ​ ​ (to Risk-Weighted Assets) ​ $ 21,797 16.3% ​ $ 10,699 8.0% ​ $ 13,374 10.0% ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Tier 1 Capital ​ ​ ​ ​ ​ ​ ​ ​ (to Risk-Weighted Assets) ​ $ 20,829 15.6% ​ $ 8,024 6.0% ​ $ 10,699 8.0% ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Common Equity Tier I Capital ​ ​ ​ ​ ​ (to Risk-Weighted Assets) ​ $ 20,829 15.6% ​ $ 6,018 4.5% ​ $ 8,693 6.5% ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Tier I Capital ​ ​ ​ ​ ​ (to Average Total Assets) ​ $ 20,829 11.6% ​ $ 7,183 4.0% ​ $ 8,978 5.0% ​ ​

Disclosures about Fair Value _2

Disclosures about Fair Value of Assets and Liabilities (Tables)	3 Months Ended
	Dec. 31, 2024
Disclosures about Fair Value of Assets and Liabilities
Schedule of fair value measurements of assets measured at fair value on a recurring basis and the level within the fair value hierarchy	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Fair Value Measurements Using ​ ​ ​ ​ Quoted Prices in ​ Significant ​ ​ ​ ​ ​ ​ Active Markets ​ Other ​ Significant ​ ​ ​ ​ for ​ Observable ​ Unobservable ​ ​ Fair ​ Identical Assets ​ Inputs ​ Inputs ​ Value (Level 1) (Level 2) (Level 3) December 31, 2024 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ U.S. Government agencies ​ $ 3,446,925 ​ $ — ​ $ 3,446,925 ​ $ — Mortgage-backed Government Sponsored Enterprises (GSEs) ​ 4,152,979 ​ — ​ 4,152,979 ​ — State and political subdivisions ​ 3,387,052 ​ — ​ 3,387,052 ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ September 30, 2024 ​ ​ ​ ​ U.S. Government agencies ​ $ 3,457,380 ​ $ — ​ $ 3,457,380 ​ $ — Mortgage-backed Government Sponsored Enterprises (GSEs) ​ 4,474,270 ​ — ​ 4,474,270 ​ — State and political subdivisions ​ 3,189,628 ​ — ​ 3,189,628 ​ —
Schedule of carrying amount and estimated fair value of financial instruments	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Carrying ​ Fair ​ Fair Value Measurements Using ​ Value Value Level 1 Level 2 Level 3 December 31, 2024 ​ ​ ​ ​ ​ Financial assets: ​ ​ ​ ​ ​ Cash and cash equivalents ​ $ 4,882,904 ​ $ 4,882,904 ​ $ 4,882,904 ​ $ — ​ $ — Interest-bearing time deposits ​ 100,000 ​ 100,000 ​ 100,000 ​ — ​ — Held-to-maturity securities ​ 85,458 ​ 83,634 ​ — ​ 83,634 ​ — Loans held for sale ​ 10,101,613 ​ 10,257,000 ​ — ​ — ​ 10,257,000 Loans, net ​ 145,810,402 ​ 130,538,000 ​ — ​ — ​ 130,538,000 FHLB Stock ​ 1,952,600 ​ 1,952,600 ​ — ​ 1,952,600 ​ — Bank owned life insurance ​ 1,841,002 ​ 1,841,002 ​ 1,841,002 ​ — ​ — Accrued interest receivable ​ 630,189 ​ 930,189 ​ 930,189 ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Financial liabilities: ​ ​ ​ ​ ​ Deposits ​ 133,679,157 ​ 135,978,848 ​ 94,159,848 ​ — ​ 41,819,000 FHLB advances ​ 22,000,000 ​ 21,982,000 ​ — ​ 21,982,000 ​ — Accrued interest payable ​ 243,488 ​ 243,488 ​ 243,488 ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ September 30, 2024 ​ ​ ​ ​ ​ Financial assets: ​ ​ ​ ​ ​ Cash and cash equivalents ​ $ 5,897,596 ​ $ 5,897,596 ​ $ 5,897,596 ​ $ — ​ $ — Interest-bearing time deposits ​ 100,000 ​ 100,000 ​ 100,000 ​ — ​ — Held-to-maturity securities ​ 92,840 ​ 91,402 ​ — ​ 91,402 ​ — Loans held for sale ​ 10,538,902 ​ 10,679,333 ​ — ​ — ​ 10,679,333 Loans, net ​ 145,078,367 ​ 135,120,682 ​ — ​ — ​ 135,120,682 FHLB Stock ​ 1,872,500 ​ 1,872,500 ​ — ​ 1,872,500 ​ — Bank owned life insurance ​ 1,829,180 ​ 1,829,180 ​ 1,829,180 ​ — ​ — Accrued interest receivable ​ 685,515 ​ 685,515 ​ 685,515 ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Financial liabilities: ​ ​ ​ ​ ​ Deposits ​ 134,556,957 ​ 137,200,002 ​ 91,699,002 ​ — ​ 45,501,000 FHLB advances ​ 22,000,000 ​ 21,993,000 ​ — ​ 21,993,000 ​ — Accrued interest payable ​ 157,006 ​ 157,006 ​ 157,006 ​ — ​ —

Commitments and Credit Risks (T

Commitments and Credit Risks (Tables)	3 Months Ended
	Dec. 31, 2024
Commitments and Credit Risks
Schedule of commitments outstanding	​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ September 30, ​ 2024 2024 Commitments to originate loans ​ $ 1,530,979 ​ $ 2,516,011 Undisbursed balance of loans closed ​ 6,981,576 ​ ​ 7,495,563 ​ ​ ​ ​ ​ ​ ​ Total ​ $ 8,512,555 ​ $ 10,011,574 ​

Earnings Per Share (Tables)

Earnings Per Share (Tables)	3 Months Ended
	Dec. 31, 2024
Earnings Per Share
Schedule of computation of basic and diluted earnings per share	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Three Months Ended ​ Three Months Ended ​ ​ December 31, ​ December 31, ​ ​ 2024 ​ 2023 ​ ​ ​ ​ ​ ​ ​ Net income ​ $ 276,308 ​ $ 173,534 ​ ​ ​ ​ ​ ​ ​ Weighted-average shares issued ​ 1,022,970 ​ 1,022,970 Less weighted-average unearned ESOP shares ​ ​ (70,926) ​ ​ (81,779) ​ ​ ​ ​ ​ ​ ​ Weighted-average shares outstanding ​ 952,044 ​ 941,191 ​ ​ ​ ​ ​ ​ ​ Earnings per share - basic and diluted ​ $ 0.29 ​ $ 0.18 ​

Employee Stock Ownership Plan_2

Employee Stock Ownership Plan (ESOP) (Tables)	3 Months Ended
	Dec. 31, 2024
Employee Stock Ownership Plan (ESOP)
Schedule of activity in the ESOP	​ ​ ​ ​ ​ ​ ​ ​ For the Three Months Ended ​ ​ December 31, ​ ​ 2024 ​ 2023 Shares committed to be released to participants ​ — ​ — Shares allocated to participants ​ 10,912 ​ 5,456 Unreleased shares ​ 70,926 ​ 76,382 ​ ​ ​ ​ ​ ESOP shares at end of plan year ​ 81,838 ​ 81,838 ​ ​ ​ ​ ​ Fair value of unreleased shares ​ $ 992,964 ​ $ 1,031,157 ​

Nature of Operations and Summ_3

Nature of Operations and Summary of Significant Accounting Policies (Details)		3 Months Ended		12 Months Ended
	Jul. 26, 2023 USD ($) $ / shares shares	Dec. 31, 2024 USD ($) Office director shares	Dec. 31, 2023 USD ($) shares	Sep. 30, 2023 USD ($)	Oct. 01, 2024 USD ($)	Sep. 30, 2024 USD ($)
Property, Plant and Equipment [Line Items]
Number of office location | Office		4
Additional paid-in capital		$ (8,672,640)				$ (8,658,653)
income tax expense		(69,120)	$ (44,007)
Retained earnings		(16,647,621)				(16,371,313)
Available-for-sale securities, allowance for credit losses		0
Accrued interest receivable on available-for-sale debt securities		$ 53,900				$ 151,047
Debt Securities, Available-for-Sale, Accrued Interest, after Allowance for Credit Loss, Statement of Financial Position [Extensible Enumeration]		Accrued interest receivable				Accrued interest receivable
Held-to-maturity securities, net of allowance for credit losses		$ 0			$ 0	$ 0
Debt Securities, Held-to-Maturity, Accrued Interest, after Allowance for Credit Loss, Statement of Financial Position [Extensible Enumeration]		Accrued interest receivable				Accrued interest receivable
Accrued interest receivable on held-to-maturity debt securities		$ 431				$ 464
Accrued interest receivable on loans		$ 548,490				$ 489,780
Financing Receivable, Accrued Interest, after Allowance for Credit Loss, Statement of Financial Position [Extensible Enumeration]		Accrued interest receivable				Accrued interest receivable
Accrued interest receivable		$ 630,189				$ 685,515
Weighted average number diluted shares outstanding adjustment | shares		0	0
Restatement adjustment
Property, Plant and Equipment [Line Items]
Benefit from irrevocable trust | director		2
Additional paid-in capital				$ 81,340
legal expense				32,398
income tax expense				6,804
Accrued liabilities				106,934
Retained earnings				25,594
Offsetting line item				$ 96,360
Mercer Savings Charitable Foundation, Inc. [Member]
Property, Plant and Equipment [Line Items]
Amount contributed of the net proceeds from the offering	$ 100,000
Mercer Savings Bank
Property, Plant and Equipment [Line Items]
Percentage of ownership acquired	100%
Number of shares offered and sold | shares	972,970
Price per share | $ / shares	$ 10
Gross offering proceeds	$ 9,729,700
Contribution of Nonmonetary Assets to Charitable Organization [Member] | Mercer Savings Charitable Foundation, Inc. [Member]
Property, Plant and Equipment [Line Items]
Number of shares issued | shares	50,000

Change in Accounting Principle

Change in Accounting Principle (Details) - USD ($)	Oct. 01, 2023	Dec. 31, 2024	Sep. 30, 2024
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Retained earnings		$ 16,647,621	$ 16,371,313
Cumulative Effect, Period of Adoption, Adjustment | Accounting Standards Update 2016-13
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Increase (Decrease) to the allowance for credit losses	$ 32,000
Retained earnings	$ 25,280

Debt Securities - Available for

Debt Securities - Available for Sale Debt Securities Fair Value to Amortized Cost (Details) - USD ($)	Dec. 31, 2024	Sep. 30, 2024
Available-for-sale Securities:
Totals	$ 11,653,806	$ 11,530,572
Gross Unrealized Gains	13,032	90,415
Gross Unrealized Losses	(679,882)	(499,709)
Approximate Fair Value	10,986,956	11,121,278
U.S. Government agencies
Available-for-sale Securities:
Totals	3,473,934	3,473,459
Gross Unrealized Gains	5,710	20,089
Gross Unrealized Losses	(32,719)	(36,168)
Approximate Fair Value	3,446,925	3,457,380
Mortgage-backed Government Sponsored Enterprises (GSEs)
Available-for-sale Securities:
Totals	4,483,624	4,635,875
Gross Unrealized Gains	6,775	49,422
Gross Unrealized Losses	(337,420)	(211,027)
Approximate Fair Value	4,152,979	4,474,270
State and political subdivisions
Available-for-sale Securities:
Totals	3,696,248	3,421,238
Gross Unrealized Gains	547	20,904
Gross Unrealized Losses	(309,743)	(252,514)
Approximate Fair Value	$ 3,387,052	$ 3,189,628

Debt Securities - Held-to-Matur

Debt Securities - Held-to-Maturity Fair Value to Amortized Cost (Details) - USD ($)	Dec. 31, 2024	Sep. 30, 2024
Held-to-maturity Securities:
Amortized Cost	$ 85,458	$ 92,840
Mortgage-backed Government Sponsored Enterprises (GSEs)
Held-to-maturity Securities:
Amortized Cost	85,458	92,840
Gross Unrealized Losses	(1,824)	(1,439)
Approximate Fair Value	$ 83,634	$ 91,401

Debt Securities - Amortized Cos

Debt Securities - Amortized Cost and Fair Value of Available-for-Sale Securities by Contractual Maturity (Details) - USD ($)	Dec. 31, 2024	Sep. 30, 2024
Available-for-Sale: Amortized Cost
Within one year	$ 1,000,039
One to five years	2,000,000
Five to ten years	1,337,125
After ten years	2,833,018
Subtotal	7,170,182
Totals	11,653,806	$ 11,530,572
Available-for-Sale: Fair Value
Within one year	997,030
One to five years	1,970,290
Five to ten years	1,283,425
After ten years	2,583,232
Subtotal	6,833,977
Totals	10,986,956	11,121,278
Mortgage-backed Government Sponsored Enterprises (GSEs)
Available-for-Sale: Amortized Cost
Securities not due at a single maturity date	4,483,624
Totals	4,483,624	4,635,875
Available-for-Sale: Fair Value
Securities not due at a single maturity date	4,152,979
Totals	$ 4,152,979	$ 4,474,270

Debt Securities - Narratives (D

Debt Securities - Narratives (Details)	3 Months Ended		12 Months Ended
	Dec. 31, 2024 USD ($) security	Dec. 31, 2023 USD ($)	Sep. 30, 2024 USD ($) security
Debt Securities
Available-for-sale securities, allowance for credit losses	$ 0		$ 0
Held-to-maturity securities, net of allowance for credit losses	0		0
Carrying value of securities pledged as collateral	$ 897,000		$ 493,000
Debt Securities, Available-for-Sale, Restriction Type [Extensible Enumeration]	us-gaap:AssetPledgedAsCollateralMember		us-gaap:AssetPledgedAsCollateralMember
Proceeds from sales of available-for-sale securities	$ 0	$ 0
Number of positions | security	22		21
Total, Fair Value	$ 9,671,092		$ 7,826,030
Percentage of fair value	88%		70%

Debt Securities - Continuous Un

Debt Securities - Continuous Unrealized Loss Positions (Details) - USD ($)	Dec. 31, 2024	Sep. 30, 2024
Available for sale, Fair Value:
Less than 12 Months, Fair Value	$ 2,422,072	$ 341,947
12 Months or More, Fair Value	7,249,020	7,484,083
Total, Fair Value	9,671,092	7,826,030
Available for sale, Unrealized Losses:
Less than 12 Months, Unrealized Losses	(72,754)	(4,544)
12 Months or More, Unrealized Losses	(607,128)	(495,165)
Total, Unrealized Losses	(679,882)	(499,709)
U.S. Government agencies
Available for sale, Fair Value:
12 Months or More, Fair Value	2,967,320	2,964,120
Total, Fair Value	2,967,320	2,964,120
Available for sale, Unrealized Losses:
12 Months or More, Unrealized Losses	(32,719)	(36,168)
Total, Unrealized Losses	(32,719)	(36,168)
Mortgage-backed Government Sponsored Enterprises (GSEs)
Available for sale, Fair Value:
Less than 12 Months, Fair Value	1,008,528
12 Months or More, Fair Value	2,693,500	2,898,583
Total, Fair Value	3,702,028	2,898,583
Available for sale, Unrealized Losses:
Less than 12 Months, Unrealized Losses	(41,934)
12 Months or More, Unrealized Losses	(295,486)	(211,027)
Total, Unrealized Losses	(337,420)	(211,027)
State and political subdivisions
Available for sale, Fair Value:
Less than 12 Months, Fair Value	1,413,544	341,947
12 Months or More, Fair Value	1,588,200	1,621,380
Total, Fair Value	3,001,744	1,963,327
Available for sale, Unrealized Losses:
Less than 12 Months, Unrealized Losses	(30,820)	(4,544)
12 Months or More, Unrealized Losses	(278,923)	(247,970)
Total, Unrealized Losses	$ (309,743)	$ (252,514)

Loans and Allowance for Credi_3

Loans and Allowance for Credit Losses - Categories of Loans (Details) - USD ($)	Dec. 31, 2024	Sep. 30, 2024	Dec. 31, 2023	Sep. 30, 2023
Categories of loans
Total loans	$ 148,713,010	$ 148,690,458
Undisbursed loans in process	1,606,879	2,309,368
Net deferred loan fees	335,958	339,455
Allowance for credit losses	959,771	963,268	$ 966,593	$ 934,331
Net loans	145,810,402	145,078,367
Real estate loan
Categories of loans
Total loans	77,434,718	78,244,527
Real estate loan | Residential
Categories of loans
Total loans	72,553,283	73,285,469
Allowance for credit losses	664,053	691,852	777,642	738,230
Real estate loan | Multi-family
Categories of loans
Total loans	1,246,262	1,259,640
Allowance for credit losses	2,501	2,525	2,642	12,840
Real estate loan | Agricultural
Categories of loans
Total loans	55,925,869	53,523,748
Allowance for credit losses	112,248	107,284	83,409	73,608
Real estate loan | Commercial
Categories of loans
Total loans	2,291,425	2,453,082
Allowance for credit losses	4,598	4,917	4,525	4,678
Real estate loan | Construction
Categories of loans
Total loans	5,169,111	6,024,429
Allowance for credit losses	81,785	92,660	40,285	49,835
Real estate loan | Home equity line of credit (HELOC)
Categories of loans
Total loans	4,881,435	4,959,058
Allowance for credit losses	14,695	14,910	14,884	14,289
Commercial and industrial
Categories of loans
Total loans	1,681,711	1,666,188
Allowance for credit losses	3,358	3,314	3,648	3,645
Consumer
Categories of loans
Total loans	4,963,914	5,518,844
Allowance for credit losses	$ 76,533	$ 45,806	$ 39,558	$ 37,206

Loans and Allowance for Credi_4

Loans and Allowance for Credit Losses - Narratives (Details) - USD ($)	Dec. 31, 2024	Sep. 30, 2024	Sep. 30, 2023
Loans and Allowance for Loan Losses
Unpaid principal balances	$ 145,810,402	$ 145,078,367
Total loans	148,713,010	148,690,458
Real estate loan
Loans and Allowance for Loan Losses
Total loans	77,434,718	78,244,527
Residential | Real estate loan
Loans and Allowance for Loan Losses
Total loans	72,553,283	73,285,469
Agricultural | Real estate loan
Loans and Allowance for Loan Losses
Total loans	55,925,869	53,523,748
Construction | Real estate loan
Loans and Allowance for Loan Losses
Total loans	5,169,111	6,024,429
Mortgage loans
Loans and Allowance for Loan Losses
Unpaid principal balances	$ 17,639,000	$ 18,048,000
Cumulative Effect, Period of Adoption, Adjustment | Accounting Standards Update 2016-13
Loans and Allowance for Loan Losses
Allowance for credit losses			$ 32,000

Loans and Allowance for Credi_5

Loans and Allowance for Credit Losses - Allowance for loan losses (Details) - USD ($)	3 Months Ended		12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Sep. 30, 2024
Activity in the allowance for loan losses based on portfolio segment
Balance at beginning	$ 963,268	$ 934,331	$ 934,331
Provision (credit) for credit losses	915
Charge-offs	(4,412)
Recoveries		262
Balance at end	959,771	966,593	963,268
Real estate loan | Residential
Activity in the allowance for loan losses based on portfolio segment
Balance at beginning	691,852	738,230	738,230
Provision (credit) for credit losses	(27,799)	(7,412)
Balance at end	664,053	777,642	691,852
Real estate loan | Multi-family
Activity in the allowance for loan losses based on portfolio segment
Balance at beginning	2,525	12,840	12,840
Provision (credit) for credit losses	(24)	10,198
Balance at end	2,501	2,642	2,525
Real estate loan | Agricultural
Activity in the allowance for loan losses based on portfolio segment
Balance at beginning	107,284	73,608	73,608
Provision (credit) for credit losses	4,964	(9,801)
Balance at end	112,248	83,409	107,284
Real estate loan | Commercial
Activity in the allowance for loan losses based on portfolio segment
Balance at beginning	4,917	4,678	4,678
Provision (credit) for credit losses	(319)	153
Balance at end	4,598	4,525	4,917
Real estate loan | Construction
Activity in the allowance for loan losses based on portfolio segment
Balance at beginning	92,660	49,835	49,835
Provision (credit) for credit losses	(10,875)	9,550
Balance at end	81,785	40,285	92,660
Real estate loan | Home equity line of credit (HELOC)
Activity in the allowance for loan losses based on portfolio segment
Balance at beginning	14,910	14,289	14,289
Provision (credit) for credit losses	(215)	(595)
Balance at end	14,695	14,884	14,910
Commercial and industrial
Activity in the allowance for loan losses based on portfolio segment
Balance at beginning	3,314	3,645	3,645
Provision (credit) for credit losses	44	(3)
Balance at end	3,358	3,648	3,314
Consumer
Activity in the allowance for loan losses based on portfolio segment
Balance at beginning	45,806	37,206	37,206
Provision (credit) for credit losses	35,139	(2,090)
Charge-offs	(4,412)		(66,864)
Recoveries		262
Balance at end	$ 76,533	39,558	45,806
Accounting Standards Update 2016-13
Activity in the allowance for loan losses based on portfolio segment
Balance at beginning		32,000	32,000
Accounting Standards Update 2016-13 | Real estate loan | Residential
Activity in the allowance for loan losses based on portfolio segment
Balance at beginning		32,000	32,000
Cumulative Effect, Period of Adoption, Adjustment | Accounting Standards Update 2016-13
Activity in the allowance for loan losses based on portfolio segment
Balance at beginning		$ 32,000	$ 32,000

Loans and Allowance for Credi_6

Loans and Allowance for Credit Losses - Credit Quality Indicators for Other than Residential Real Estate Loans by Class (Details) - USD ($)	3 Months Ended
	Dec. 31, 2024	Sep. 30, 2024
Term Loans Amortized Costs Basis by Origination Year
Total loans	$ 148,713,010	$ 148,690,458
Current period gross charge-offs
Total writeoff	4,412
Other than residential real estate loans
Term Loans Amortized Costs Basis by Origination Year
2025	4,811,287	26,104,304
2024	24,594,208	12,351,757
2023	11,818,195	10,847,549
2022	10,502,354	7,145,782
2021	6,382,333	3,881,881
Prior	7,026,308	3,484,522
Revolving loans amortized cost basis	1,179,693	1,111,292
Total loans	66,314,378	64,927,087
Other than residential real estate loans | Pass
Term Loans Amortized Costs Basis by Origination Year
2025	4,811,287	26,104,304
2024	24,594,208	12,351,757
2023	11,818,195	10,847,549
2022	10,502,354	7,145,782
2021	6,382,333	3,831,099
Prior	6,975,527	3,484,522
Revolving loans amortized cost basis	1,179,693	1,093,861
Total loans	66,263,597	64,858,874
Other than residential real estate loans | Substandard
Term Loans Amortized Costs Basis by Origination Year
2021		50,782
Prior	50,781
Revolving loans amortized cost basis		17,431
Total loans	50,781	68,213
Real estate loan
Term Loans Amortized Costs Basis by Origination Year
2025	1,831,821	8,532,004
2024	8,436,839	4,752,191
2023	4,642,954	14,591,072
2022	14,165,945	19,017,244
2021	18,659,735	6,603,015
Prior	24,815,989	19,789,943
Revolving loans amortized cost basis	4,881,435	4,959,058
Total loans	77,434,718	78,244,527
Real estate loan | Commercial
Term Loans Amortized Costs Basis by Origination Year
2025		372,730
2024	371,910
2023		750,005
2022	745,183	1,148,912
2021	1,000,333
Prior	173,999	181,435
Total loans	2,291,425	2,453,082
Real estate loan | Commercial | Pass
Term Loans Amortized Costs Basis by Origination Year
2025		372,730
2024	371,910
2023		750,005
2022	745,183	1,148,912
2021	1,000,333
Prior	173,999	181,435
Total loans	2,291,425	2,453,082
Real estate loan | Construction
Term Loans Amortized Costs Basis by Origination Year
2025	757,130	4,897,328
2024	4,144,877	909,827
2023	54,685	68,054
2022	67,020	66,740
2021	65,300	50,782
Prior	80,099	31,698
Total loans	5,169,111	6,024,429
Real estate loan | Construction | Pass
Term Loans Amortized Costs Basis by Origination Year
2025	757,130	4,897,328
2024	4,144,877	909,827
2023	54,685	68,054
2022	67,020	66,740
2021	65,300
Prior	29,318	31,698
Total loans	5,118,330	5,973,647
Real estate loan | Construction | Substandard
Term Loans Amortized Costs Basis by Origination Year
2021		50,782
Prior	50,781
Total loans	50,781	50,782
Real estate loan | Multi-family
Term Loans Amortized Costs Basis by Origination Year
2023		955,479
2022	949,175
Prior	297,087	304,161
Total loans	1,246,262	1,259,640
Real estate loan | Multi-family | Pass
Term Loans Amortized Costs Basis by Origination Year
2023		955,479
2022	949,175
Prior	297,087	304,161
Total loans	1,246,262	1,259,640
Real estate loan | Agricultural
Term Loans Amortized Costs Basis by Origination Year
2025	4,054,157	20,834,246
2024	20,077,421	11,441,930
2023	11,763,510	9,074,011
2022	8,740,976	5,754,530
2021	5,156,366	3,451,803
Prior	6,133,439	2,967,228
Total loans	55,925,869	53,523,748
Real estate loan | Agricultural | Pass
Term Loans Amortized Costs Basis by Origination Year
2025	4,054,157	20,834,246
2024	20,077,421	11,441,930
2023	11,763,510	9,074,011
2022	8,740,976	5,754,530
2021	5,156,366	3,451,803
Prior	6,133,439	2,967,228
Total loans	55,925,869	53,523,748
Real estate loan | Performing
Term Loans Amortized Costs Basis by Origination Year
2025	1,831,821	8,532,004
2024	8,436,839	4,752,191
2023	4,642,954	14,591,072
2022	14,165,945	18,882,083
2021	18,402,987	6,603,015
Prior	24,524,694	19,655,898
Revolving loans amortized cost basis	4,806,466	4,959,058
Total loans	76,811,706	77,975,321
Real estate loan | Nonperforming
Term Loans Amortized Costs Basis by Origination Year
2022		135,161
2021	256,748
Prior	291,295	134,045
Revolving loans amortized cost basis	74,969
Total loans	623,012	269,206
Commercial and industrial
Term Loans Amortized Costs Basis by Origination Year
2022		175,600
2021	160,334	379,296
Prior	341,684
Revolving loans amortized cost basis	1,179,693	1,111,292
Total loans	1,681,711	1,666,188
Commercial and industrial | Pass
Term Loans Amortized Costs Basis by Origination Year
2022		175,600
2021	160,334	379,296
Prior	341,684
Revolving loans amortized cost basis	1,179,693	1,093,861
Total loans	$ 1,681,711	1,648,757
Commercial and industrial | Substandard
Term Loans Amortized Costs Basis by Origination Year
Revolving loans amortized cost basis		17,431
Total loans		$ 17,431

Loans and Allowance for Credi_7

Loans and Allowance for Credit Losses - Credit Quality Indicators (Details) - USD ($)	Dec. 31, 2024	Sep. 30, 2024
Loans and Allowance for Loan Losses
Total loans	$ 148,713,010	$ 148,690,458
Real estate loan
Loans and Allowance for Loan Losses
Total loans	77,434,718	78,244,527
Real estate loan | Residential
Loans and Allowance for Loan Losses
Total loans	72,553,283	73,285,469
Real estate loan | Multi-family
Loans and Allowance for Loan Losses
Total loans	1,246,262	1,259,640
Real estate loan | Multi-family | Pass
Loans and Allowance for Loan Losses
Total loans	1,246,262	1,259,640
Real estate loan | Agricultural
Loans and Allowance for Loan Losses
Total loans	55,925,869	53,523,748
Real estate loan | Agricultural | Pass
Loans and Allowance for Loan Losses
Total loans	55,925,869	53,523,748
Real estate loan | Commercial
Loans and Allowance for Loan Losses
Total loans	2,291,425	2,453,082
Real estate loan | Commercial | Pass
Loans and Allowance for Loan Losses
Total loans	2,291,425	2,453,082
Real estate loan | Construction
Loans and Allowance for Loan Losses
Total loans	5,169,111	6,024,429
Real estate loan | Construction | Pass
Loans and Allowance for Loan Losses
Total loans	5,118,330	5,973,647
Real estate loan | Construction | Substandard
Loans and Allowance for Loan Losses
Total loans	50,781	50,782
Commercial and industrial
Loans and Allowance for Loan Losses
Total loans	1,681,711	1,666,188
Commercial and industrial | Pass
Loans and Allowance for Loan Losses
Total loans	1,681,711	1,648,757
Commercial and industrial | Substandard
Loans and Allowance for Loan Losses
Total loans		17,431
Consumer
Loans and Allowance for Loan Losses
Total loans	$ 4,963,914	$ 5,518,844

Loans and Allowance for Credi_8

Loans and Allowance for Credit Losses - Amortized Cost in Residential and Consumer Loans Based on Payment Activity (Details) - USD ($)	3 Months Ended	12 Months Ended
	Dec. 31, 2024	Sep. 30, 2024
Term Loans Amortized Costs Basis by Origination Year
Total loans	$ 148,713,010	$ 148,690,458
Current period gross charge-offs
Total writeoff	4,412
Residential and consumer loans
Term Loans Amortized Costs Basis by Origination Year
2025	1,868,500	8,880,276
2024	8,768,106	9,666,513
2023	9,022,452	14,741,058
2022	14,298,449	19,055,246
2021	18,708,519	6,637,520
Prior	24,851,171	19,823,700
Revolving loans amortized cost basis	4,881,435	4,959,058
Total loans	82,398,632	83,763,371
Residential and consumer loans | Performing
Term Loans Amortized Costs Basis by Origination Year
2025	1,868,500	8,880,276
2024	8,768,106	9,644,672
2023	9,022,452	14,738,731
2022	14,296,122	18,920,085
2021	18,451,771	6,633,740
Prior	24,539,467	19,669,246
Revolving loans amortized cost basis	4,806,466	4,959,058
Total loans	81,752,884	83,445,808
Residential and consumer loans | Nonperforming
Term Loans Amortized Costs Basis by Origination Year
2024		21,841
2023		2,327
2022	2,327	135,161
2021	256,748	3,780
Prior	311,704	154,454
Revolving loans amortized cost basis	74,969
Total loans	645,748	317,563
Real estate loan
Term Loans Amortized Costs Basis by Origination Year
2025	1,831,821	8,532,004
2024	8,436,839	4,752,191
2023	4,642,954	14,591,072
2022	14,165,945	19,017,244
2021	18,659,735	6,603,015
Prior	24,815,989	19,789,943
Revolving loans amortized cost basis	4,881,435	4,959,058
Total loans	77,434,718	78,244,527
Real estate loan | Performing
Term Loans Amortized Costs Basis by Origination Year
2025	1,831,821	8,532,004
2024	8,436,839	4,752,191
2023	4,642,954	14,591,072
2022	14,165,945	18,882,083
2021	18,402,987	6,603,015
Prior	24,524,694	19,655,898
Revolving loans amortized cost basis	4,806,466	4,959,058
Total loans	76,811,706	77,975,321
Real estate loan | Nonperforming
Term Loans Amortized Costs Basis by Origination Year
2022		135,161
2021	256,748
Prior	291,295	134,045
Revolving loans amortized cost basis	74,969
Total loans	623,012	269,206
Real estate loan | Residential
Term Loans Amortized Costs Basis by Origination Year
Total loans	72,553,283	73,285,469
Consumer
Term Loans Amortized Costs Basis by Origination Year
2025	36,679	348,272
2024	331,267	4,914,322
2023	4,379,498	149,986
2022	132,504	38,002
2021	48,784	34,505
Prior	35,182	33,757
Total loans	4,963,914	5,518,844
Current period gross charge-offs
2025	66
2024	4,346	66,864
Total writeoff	4,412	66,864
Consumer | Performing
Term Loans Amortized Costs Basis by Origination Year
2025	36,679	348,272
2024	331,267	4,892,481
2023	4,379,498	147,659
2022	130,177	38,002
2021	48,784	30,725
Prior	14,773	13,348
Total loans	4,941,178	5,470,487
Consumer | Nonperforming
Term Loans Amortized Costs Basis by Origination Year
2024		21,841
2023		2,327
2022	2,327
2021		3,780
Prior	20,409	20,409
Total loans	22,736	48,357
Commercial and industrial
Term Loans Amortized Costs Basis by Origination Year
2022		175,600
2021	160,334	379,296
Prior	341,684
Revolving loans amortized cost basis	1,179,693	1,111,292
Total loans	1,681,711	1,666,188
Commercial and industrial | Pass
Term Loans Amortized Costs Basis by Origination Year
2022		175,600
2021	160,334	379,296
Prior	341,684
Revolving loans amortized cost basis	1,179,693	1,093,861
Total loans	$ 1,681,711	1,648,757
Commercial and industrial | Substandard
Term Loans Amortized Costs Basis by Origination Year
Revolving loans amortized cost basis		17,431
Total loans		$ 17,431

Loans and Allowance for Credi_9

Loans and Allowance for Credit Losses - Aging Analysis (Details) - USD ($)	Dec. 31, 2024	Sep. 30, 2024
Loans and Allowance for Loan Losses
Total loans	$ 148,713,010	$ 148,690,458
Total Loans >90 Days & Accruing	22,736	26,516
Collateral dependent
Loans and Allowance for Loan Losses
Total loans	0	0
30 - 59 Days Past Due
Loans and Allowance for Loan Losses
Total loans	549,305	689,616
60 - 89 Days Past Due
Loans and Allowance for Loan Losses
Total loans	416,661	184,393
Greater than 90 Days Past Due
Loans and Allowance for Loan Losses
Total loans	696,529	385,776
Total Past Due
Loans and Allowance for Loan Losses
Total loans	1,662,495	1,259,785
Current
Loans and Allowance for Loan Losses
Total loans	147,050,515	147,430,673
Real estate loan
Loans and Allowance for Loan Losses
Total loans	77,434,718	78,244,527
Real estate loan | Residential
Loans and Allowance for Loan Losses
Total loans	72,553,283	73,285,469
Real estate loan | Residential | 30 - 59 Days Past Due
Loans and Allowance for Loan Losses
Total loans	519,379	498,008
Real estate loan | Residential | 60 - 89 Days Past Due
Loans and Allowance for Loan Losses
Total loans	130,361	184,393
Real estate loan | Residential | Greater than 90 Days Past Due
Loans and Allowance for Loan Losses
Total loans	548,043	269,206
Real estate loan | Residential | Total Past Due
Loans and Allowance for Loan Losses
Total loans	1,197,783	951,607
Real estate loan | Residential | Current
Loans and Allowance for Loan Losses
Total loans	71,355,500	72,333,862
Real estate loan | Multi-family
Loans and Allowance for Loan Losses
Total loans	1,246,262	1,259,640
Real estate loan | Multi-family | Current
Loans and Allowance for Loan Losses
Total loans	1,246,262	1,259,640
Real estate loan | Agricultural
Loans and Allowance for Loan Losses
Total loans	55,925,869	53,523,748
Real estate loan | Agricultural | 60 - 89 Days Past Due
Loans and Allowance for Loan Losses
Total loans	253,238
Real estate loan | Agricultural | Total Past Due
Loans and Allowance for Loan Losses
Total loans	253,238
Real estate loan | Agricultural | Current
Loans and Allowance for Loan Losses
Total loans	55,672,631	53,523,748
Real estate loan | Commercial
Loans and Allowance for Loan Losses
Total loans	2,291,425	2,453,082
Real estate loan | Commercial | Current
Loans and Allowance for Loan Losses
Total loans	2,291,425	2,453,082
Real estate loan | Construction and land
Loans and Allowance for Loan Losses
Total loans	5,169,111	6,024,429
Real estate loan | Construction and land | Greater than 90 Days Past Due
Loans and Allowance for Loan Losses
Total loans	50,781	50,782
Real estate loan | Construction and land | Total Past Due
Loans and Allowance for Loan Losses
Total loans	50,781	50,782
Real estate loan | Construction and land | Current
Loans and Allowance for Loan Losses
Total loans	5,118,330	5,973,647
Real estate loan | Home equity line of credit (HELOC)
Loans and Allowance for Loan Losses
Total loans	4,881,435	4,959,058
Real estate loan | Home equity line of credit (HELOC) | 30 - 59 Days Past Due
Loans and Allowance for Loan Losses
Total loans		74,969
Real estate loan | Home equity line of credit (HELOC) | 60 - 89 Days Past Due
Loans and Allowance for Loan Losses
Total loans	8,691
Real estate loan | Home equity line of credit (HELOC) | Greater than 90 Days Past Due
Loans and Allowance for Loan Losses
Total loans	74,969
Real estate loan | Home equity line of credit (HELOC) | Total Past Due
Loans and Allowance for Loan Losses
Total loans	83,660	74,969
Real estate loan | Home equity line of credit (HELOC) | Current
Loans and Allowance for Loan Losses
Total loans	4,797,775	4,884,089
Commercial and industrial
Loans and Allowance for Loan Losses
Total loans	1,681,711	1,666,188
Commercial and industrial | 30 - 59 Days Past Due
Loans and Allowance for Loan Losses
Total loans	29,926	3,516
Commercial and industrial | Greater than 90 Days Past Due
Loans and Allowance for Loan Losses
Total loans		17,431
Commercial and industrial | Total Past Due
Loans and Allowance for Loan Losses
Total loans	29,926	20,947
Commercial and industrial | Current
Loans and Allowance for Loan Losses
Total loans	1,651,785	1,645,241
Consumer
Loans and Allowance for Loan Losses
Total loans	4,963,914	5,518,844
Total Loans >90 Days & Accruing	22,736	26,516
Consumer | 30 - 59 Days Past Due
Loans and Allowance for Loan Losses
Total loans		113,123
Consumer | 60 - 89 Days Past Due
Loans and Allowance for Loan Losses
Total loans	24,371
Consumer | Greater than 90 Days Past Due
Loans and Allowance for Loan Losses
Total loans	22,736	48,357
Consumer | Total Past Due
Loans and Allowance for Loan Losses
Total loans	47,107	161,480
Consumer | Current
Loans and Allowance for Loan Losses
Total loans	$ 4,916,807	$ 5,357,364

Loans and Allowance for Cred_10

Loans and Allowance for Credit Losses - Nonaccrual Loans (Details) - USD ($)	Dec. 31, 2024	Sep. 30, 2024
Loans and Allowance for Loan Losses
Total Loans >90 Days & Accruing	$ 22,736	$ 26,516
Performing
Loans and Allowance for Loan Losses
Nonaccrual loans no allowance	673,793	359,260
Nonaccrual loans	673,793	359,260
Nonperforming
Loans and Allowance for Loan Losses
Total Loans >90 Days & Accruing	22,736	26,516
Total Nonperforming	696,529	385,776
Real estate loan | Residential | Performing
Loans and Allowance for Loan Losses
Nonaccrual loans no allowance	548,043	269,206
Nonaccrual loans	548,043	269,206
Real estate loan | Residential | Nonperforming
Loans and Allowance for Loan Losses
Total Nonperforming	548,043	269,206
Real estate loan | Construction and land | Performing
Loans and Allowance for Loan Losses
Nonaccrual loans no allowance	50,781	50,782
Nonaccrual loans	50,781	50,782
Real estate loan | Construction and land | Nonperforming
Loans and Allowance for Loan Losses
Total Nonperforming	50,781	50,782
Real estate loan | Home equity line of credit | Performing
Loans and Allowance for Loan Losses
Nonaccrual loans no allowance	74,969
Nonaccrual loans	74,969
Real estate loan | Home equity line of credit | Nonperforming
Loans and Allowance for Loan Losses
Total Nonperforming	74,969
Commercial and industrial | Commercial and industrial | Performing
Loans and Allowance for Loan Losses
Nonaccrual loans no allowance		17,431
Nonaccrual loans		17,431
Commercial and industrial | Commercial and industrial | Nonperforming
Loans and Allowance for Loan Losses
Total Nonperforming		17,431
Consumer
Loans and Allowance for Loan Losses
Total Loans >90 Days & Accruing	22,736	26,516
Consumer | Performing
Loans and Allowance for Loan Losses
Nonaccrual loans no allowance		21,841
Nonaccrual loans		21,841
Consumer | Nonperforming
Loans and Allowance for Loan Losses
Total Loans >90 Days & Accruing	22,736	26,516
Total Nonperforming	$ 22,736	$ 48,357

Loans and Allowance for Cred_11

Loans and Allowance for Credit Losses - Loans Modification (Details)	3 Months Ended		12 Months Ended
	Dec. 31, 2024 USD ($) loan	Dec. 31, 2023 USD ($)	Sep. 30, 2024 USD ($) loan	Jun. 30, 2024 USD ($)	Sep. 30, 2023 USD ($)
Financing Receivable, Past Due [Line Items]
Total Loans >90 Days & Accruing	$ 22,736		$ 26,516
Loans modified	$ 0	$ 0	$ 0
Number of troubled debt restructurings modified in the past 12 months that subsequently defaulted	0		0
Deposit
Financing Receivable, Past Due [Line Items]
Number of loans | loan	3		3
Greater than 90 Days Past Due
Financing Receivable, Past Due [Line Items]
Nonaccrual loans				$ 0	$ 0
Greater than 90 Days Past Due | Deposit
Financing Receivable, Past Due [Line Items]
Total Loans >90 Days & Accruing	$ 23,000		$ 23,000

Regulatory Matters (Details)

Regulatory Matters (Details) $ in Thousands	Dec. 31, 2024 USD ($)	Sep. 30, 2024 USD ($)
Total Capital (to Risk-Weighted Assets)
Total Capital (to Risk-Weighted Assets), Actual, Amount	$ 22,129	$ 21,797
Total Capital (to Risk-Weighted Assets), Actual, Ratio (as a percent)	0.166	0.163
Total Capital, Amount Required for Capital Adequacy Purposes, Amount	$ 10,699	$ 10,699
Total Capital, Amount Required for Capital Adequacy Purposes, Ratio (as a percent)	0.08	0.08
Total capital, Amount Required To Be Well Capitalized Under Prompt Corrective Action Provisions, Amount	$ 13,374	$ 13,374
Total capital, Amount Required To Be Well Capitalized Under Prompt Corrective Action Provisions, Ratio (as a percent)	0.10	0.10
Tier I Capital (to Risk-Weighted Assets)
Tier I Capital (to Risk-Weighted Assets), Actual, Amount	$ 21,165	$ 20,829
Tier I Capital (to Risk-Weighted Assets), Actual, Ratio (as a percent)	0.159	0.156
Tier I Capital, Amount Required for Capital Adequacy Purposes, Amount	$ 8,024	$ 8,024
Tier I Capital, Amount Required for Capital Adequacy Purposes, Ratio (as a percent)	0.06	0.06
Tier I Capital, Amount Required To Be Well Capitalized Under Prompt Corrective Action Provisions, Amount	$ 10,699	$ 10,699
Tier I Capital, Amount Required To Be Well Capitalized Under Prompt Corrective Action Provisions, Ratio (as a percent)	0.08	0.08
Common Equity Tier I Capital (to Risk-Weighted Assets)
Common Equity Tier I Capital (to Risk-Weighted Assets), Actual, Amount	$ 21,165	$ 20,829
Common Equity Tier I Capital (to Risk-Weighted Assets), Actual, Ratio (as a percent)	0.159	0.156
Common Equity Tier I Capital, Amount Required for Capital Adequacy Purposes, Amount	$ 6,018	$ 6,018
Common Equity Tier I Capital, Amount Required for Capital Adequacy Purposes, Ratio (as a percent)	0.045	0.045
Common Equity Tier I Capital, Amount Required To Be Well Capitalized Under Prompt Corrective Action Provisions, Amount	$ 8,693	$ 8,693
Common Equity Tier I Capital, Amount Required To Be Well Capitalized Under Prompt Corrective Action Provisions, Ratio (as a percent)	0.065	0.065
Tier 1 Capital (Average Total Assets)
Tier 1 Capital (Average Total Assets), Actual, Amount	$ 21,165	$ 20,829
Tier 1 Capital (Average Total Assets), Actual, Ratio (as a percent)	0.117	0.116
Tier 1 Capital (Average Total Assets), Amount Required for Capital Adequacy Purposes, Amount	$ 7,183	$ 7,183
Tier 1 Capital (Average Total Assets), Amount Required for Capital Adequacy Purposes, Ratio (as a percent)	0.04	0.04
Tier 1 Capital (Average Total Assets), Amount Required To Be Well Capitalized Under Prompt Corrective Action Provisions, Amount	$ 8,978	$ 8,978
Tier 1 Capital (Average Total Assets), Amount Required To Be Well Capitalized Under Prompt Corrective Action Provisions, Ratio (as a percent)	0.05	0.05

Disclosures about Fair Value _3

Disclosures about Fair Value of Assets and Liabilities - Assets Measured at Fair Value (Details) - USD ($)	Dec. 31, 2024	Sep. 30, 2024
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale securities	$ 10,986,956	$ 11,121,278
U.S. Government agencies
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale securities	3,446,925	3,457,380
Mortgage-backed Government Sponsored Enterprises (GSEs)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale securities	4,152,979	4,474,270
State and political subdivisions
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale securities	3,387,052	3,189,628
Significant Unobservable Inputs (Level 3)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale securities	0
Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Liabilities measured at fair value	0	0
Recurring | U.S. Government agencies
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale securities	3,446,925	3,457,380
Recurring | Mortgage-backed Government Sponsored Enterprises (GSEs)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale securities	4,152,979	4,474,270
Recurring | State and political subdivisions
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale securities	3,387,052	3,189,628
Recurring | Significant Other Observable Inputs (Level 2) | U.S. Government agencies
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale securities	3,446,925	3,457,380
Recurring | Significant Other Observable Inputs (Level 2) | Mortgage-backed Government Sponsored Enterprises (GSEs)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale securities	4,152,979	4,474,270
Recurring | Significant Other Observable Inputs (Level 2) | State and political subdivisions
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale securities	3,387,052	3,189,628
Nonrecurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Liabilities measured at fair value	0	0
Assets measured at fair value	$ 0	$ 0

Disclosures about Fair Value _4

Disclosures about Fair Value of Assets and Liabilities - Carrying Amount and Estimated Fair Value of Financial Instruments (Details) - USD ($)	Dec. 31, 2024	Sep. 30, 2024
Financial assets:
Held-to-maturity securities	$ 85,458	$ 92,840
Bank owned life insurance	1,841,002	1,829,180
Recurring | Reported Value Measurement
Financial assets:
Cash and cash equivalents	4,882,904	5,897,596
Interest-bearing time deposits	100,000	100,000
Held-to-maturity securities	85,458	92,840
Loans held for sale	10,101,613	10,538,902
Loans, net	145,810,402	145,078,367
FHLB Stock	1,952,600	1,872,500
Bank owned life insurance	1,841,002	1,829,180
Accrued interest receivable	630,189	685,515
Financial liabilities:
Deposits	133,679,157	134,556,957
FHLB advances		22,000,000
Accrued interest payable	243,488	157,006
Recurring | Reported Value Measurement | FHLB advances - short term
Financial liabilities:
FHLB advances	22,000,000
Recurring | Estimate of Fair Value Measurement
Financial assets:
Cash and cash equivalents	4,882,904	5,897,596
Interest-bearing time deposits	100,000	100,000
Held-to-maturity securities	83,634	91,402
Loans held for sale	10,257,000	10,679,333
Loans, net	130,538,000	135,120,682
FHLB Stock	1,952,600	1,872,500
Bank owned life insurance	1,841,002	1,829,180
Accrued interest receivable	930,189	685,515
Financial liabilities:
Deposits	135,978,848	137,200,002
FHLB advances		21,993,000
Accrued interest payable	243,488	157,006
Recurring | Estimate of Fair Value Measurement | FHLB advances - short term
Financial liabilities:
FHLB advances	21,982,000
Recurring | Quoted Prices in Active Markets for Identical Assets (Level 1)
Financial assets:
Cash and cash equivalents	4,882,904	5,897,596
Interest-bearing time deposits	100,000	100,000
Bank owned life insurance	1,841,002	1,829,180
Accrued interest receivable	930,189	685,515
Financial liabilities:
Deposits	94,159,848	91,699,002
Accrued interest payable	243,488	157,006
Recurring | Significant Other Observable Inputs (Level 2)
Financial assets:
Held-to-maturity securities	83,634	91,402
FHLB Stock	1,952,600	1,872,500
Financial liabilities:
FHLB advances		21,993,000
Recurring | Significant Other Observable Inputs (Level 2) | FHLB advances - short term
Financial liabilities:
FHLB advances	21,982,000
Recurring | Significant Unobservable Inputs (Level 3)
Financial assets:
Loans held for sale	10,257,000	10,679,333
Loans, net	130,538,000	135,120,682
Financial liabilities:
Deposits	$ 41,819,000	$ 45,501,000

Commitments and Credit Risks (D

Commitments and Credit Risks (Details) - USD ($)	Dec. 31, 2024	Sep. 30, 2024
Fair Value, off-Balance-Sheet Risks, Disclosure Information [Line Items]
Commitments outstanding	$ 8,512,555	$ 10,011,574
Commitments to originate loans
Fair Value, off-Balance-Sheet Risks, Disclosure Information [Line Items]
Commitments outstanding	1,530,979	2,516,011
Undisbursed balance of loans closed
Fair Value, off-Balance-Sheet Risks, Disclosure Information [Line Items]
Commitments outstanding	$ 6,981,576	$ 7,495,563

Earnings Per Share - (Details)

Earnings Per Share - (Details) - USD ($)	3 Months Ended
	Dec. 31, 2024	Dec. 31, 2023
Earnings Per Share
Net income	$ 276,308	$ 173,534
Weighted-average shares issued	1,022,970	1,022,970
Less weighted-average unearned ESOP shares	(70,926)	(81,779)
Weighted-average shares outstanding	952,044	941,191
Earnings per share, basic	$ 0.29	$ 0.18
Earnings per share, diluted	$ 0.29	$ 0.18

Employee Stock Ownership Plan_3

Employee Stock Ownership Plan (ESOP) (Details) - $ / shares	1 Months Ended	3 Months Ended
	Jul. 31, 2023	Dec. 31, 2024
Employee Stock Ownership Plan (ESOP)
Number of shares in ESOP	81,838
Purchase price of shares held in ESOP (in dollars per share)	$ 10
ESOP loan description		financed by the 15-year term loan with the Company. The interest rate of the loan is 8.50% and the maturity date is December 31, 2037. The loan is secured by shares purchased with the loan proceeds and will be repaid by the ESOP with funds from the Bank’s discretionary contributions to the ESOP
ESOP loan term	15 years
ESOP loan interest rate	8.50%

Employee Stock Ownership Plan_4

Employee Stock Ownership Plan (ESOP)- Activity in the ESOP (Details) - USD ($)	3 Months Ended
	Dec. 31, 2024	Dec. 31, 2023
Employee Stock Ownership Plan (ESOP)
Shares allocated to participants	10,912	5,456
Unreleased shares	70,926	76,382
ESOP shares at end of year	81,838	81,838
Fair value of unreleased shares	$ 992,964	$ 1,031,157

Conversion to Stock Form (Detai

Conversion to Stock Form (Details)	Mar. 03, 2023 $ / shares
Conversion to Stock Form
Share price	$ 10
Subscribe of ESOP	8%