Pathward Financial (CASH) 10-Q 2 Aug 16 2016 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Jun. 30, 2016	Jul. 27, 2016
Document Information [Line Items]
Entity Registrant Name	META FINANCIAL GROUP INC
Entity Central Index Key	907,471
Current Fiscal Year End Date	--09-30
Entity Current Reporting Status	Yes
Entity Filer Category	Accelerated Filer
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	Q3
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Jun. 30, 2016
Common Class A [Member]
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		8,524,142
Nonvoting Common Stock [Member]
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		0

Condensed Consolidated Statemen

Condensed Consolidated Statements of Financial Condition (Unaudited) - USD ($) $ in Thousands	Jun. 30, 2016	Sep. 30, 2015
ASSETS
Cash and cash equivalents	$ 36,830	$ 27,658
Investment securities available for sale	863,468	679,504
Mortgage-backed securities available for sale	579,330	576,583
Investment securities held to maturity	465,451	279,167
Mortgage-backed securities held to maturity	139,138	66,577
Loans receivable - net of allowance for loan losses of $6,120 at June 30, 2016 and $6,255 at September 30, 2015	854,506	706,255
Federal Home Loan Bank Stock, at cost	25,311	24,410
Accrued interest receivable	17,911	13,352
Premises, furniture, and equipment, net	18,695	17,393
Bank-owned life insurance	57,038	45,830
Goodwill	36,928	36,928
Intangible assets	30,088	33,577
Prepaid assets	10,434	9,360
Deferred taxes	407	6,997
Meta Payment Systems accounts receivable	6,694	5,337
Other assets	1,937	777
Total assets	3,144,166	2,529,705
LIABILITIES
Non-interest-bearing checking	1,922,802	1,449,101
Interest-bearing checking	39,946	33,320
Savings deposits	78,547	41,720
Money market deposits	45,325	42,222
Time certificates of deposit	100,336	91,171
Total deposits	2,186,956	1,657,534
Advances from Federal Home Loan Bank	107,000	7,000
Federal funds purchased	437,000	540,000
Securities sold under agreements to repurchase	2,234	4,007
Subordinated debentures	10,310	10,310
Capital lease	2,048	2,143
Accrued interest payable	337	272
Contingent liability	0	331
Accrued expenses and other liabilities	65,612	36,773
Total liabilities	2,811,497	2,258,370
STOCKHOLDERS’ EQUITY
Preferred stock, 3,000,000 shares authorized, no shares issued or outstanding at June 30, 2016 and September 30, 2015, respectively	0	0
Additional paid-in capital	184,700	170,749
Retained earnings	122,292	98,359
Accumulated other comprehensive income (loss)	25,592	2,455
Treasury stock, at cost, no common shares at June 30, 2016 and 20,250 common shares at September 30, 2015	0	(310)
Total stockholders’ equity	332,669	271,335
Total liabilities and stockholders’ equity	3,144,166	2,529,705
Common Stock [Member]
STOCKHOLDERS’ EQUITY
Common stock	85	82
Nonvoting Common Stock [Member]
STOCKHOLDERS’ EQUITY
Common stock	$ 0	$ 0

Condensed Consolidated Stateme3

Condensed Consolidated Statements of Financial Condition (Unaudited) (Parenthetical) - USD ($) $ in Thousands	Jun. 30, 2016	Sep. 30, 2015
ASSETS
Loans receivable, allowance for loan losses	$ (6,120)	$ (6,255)
STOCKHOLDERS’ EQUITY
Preferred stock, shares authorized (in shares)	3,000,000	3,000,000
Preferred stock, shares issued (in shares)	0	0
Preferred stock, shares outstanding (in shares)	0	0
Treasury stock (in shares)	0	20,250
Common Stock [Member]
STOCKHOLDERS’ EQUITY
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized (in shares)	15,000,000	15,000,000
Common stock, shares issued (in shares)	8,523,641	8,183,272
Common stock, shares outstanding (in shares)	8,523,641	8,163,022
Common Stock, Nonvoting [Member]
STOCKHOLDERS’ EQUITY
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized (in shares)	3,000,000	3,000,000
Common stock, shares issued (in shares)	0	0
Common stock, shares outstanding (in shares)	0	0

Condensed Consolidated Stateme4

Condensed Consolidated Statements of Operations (Unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Interest and dividend income:
Loans receivable, including fees	$ 9,280	$ 7,528	$ 26,147	$ 21,561
Mortgage-backed securities	3,777	3,055	12,258	10,798
Other investments	7,706	4,671	21,262	12,885
Total interest and dividend income	20,763	15,254	59,667	45,244
Interest expense:
Deposits	136	159	434	563
FHLB advances and other borrowings	708	434	1,821	1,164
Total interest expense	844	593	2,255	1,727
Net interest income	19,919	14,661	57,412	43,517
Provision (recovery) for loan losses	2,098	700	4,057	1,341
Net interest income after provision for loan losses	17,821	13,961	53,355	42,176
Non-interest income:
Tax product fees	3,424	0	23,062	0
Card fees	18,779	13,854	52,614	40,607
Loan fees	1,091	702	4,126	1,267
Bank-owned life insurance	454	632	1,208	1,759
Deposit fees	144	151	457	448
Gain (loss) on sale of securities available for sale, net (Includes ($102) and ($52) reclassified from accumulated other comprehensive income (loss) for net gains (losses) on available for sale securities for the three and nine months ended June 30, 2016, respectively)	(102)	51	(52)	(1,191)
Gain (loss) on foreclosed real estate	0	1	0	29
Other income (loss)	17	33	127	149
Total non-interest income	23,807	15,424	81,542	43,068
Non-interest expense:
Compensation and benefits	15,375	12,126	47,140	34,324
Tax product	359	0	8,615	0
Card processing	5,607	3,868	16,858	12,374
Occupancy and equipment	3,413	2,866	10,451	8,304
Legal and consulting	1,221	1,116	3,211	3,333
Marketing	490	323	1,531	1,002
Data processing	324	417	1,022	1,063
Other expense	4,838	3,757	14,597	9,905
Total non-interest expense	31,627	24,473	103,425	70,305
Income before income tax expense	10,001	4,912	31,472	14,939
Income tax expense (Includes ($37) and ($19) income tax expense reclassified from accumulated other comprehensive income (loss) for the three and nine months ended June 30, 2016, respectively)	1,128	272	4,258	1,523
Net income	$ 8,873	$ 4,640	$ 27,214	$ 13,416
Earnings per common share:
Basic (in dollars per share)	$ 1.05	$ 0.67	$ 3.24	$ 2.05
Diluted (in dollars per share)	$ 1.04	$ 0.66	$ 3.22	$ 2.03

Condensed Consolidated Stateme5

Condensed Consolidated Statements of Operations (Unaudited) (Parenthetical) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
	Jun. 30, 2016	Jun. 30, 2016
Non-interest income:
Net gain (losses) on available for sale securities reclassified from accumulated other comprehensive income (loss)	$ (102)	$ (52)
Income tax expense (benefit) reclassified from accumulated other comprehensive income	$ (37)	$ (19)

Condensed Consolidated Stateme6

Condensed Consolidated Statements of Comprehensive Income (Loss) (Unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Statement of Comprehensive Income [Abstract]
Net income	$ 8,873	$ 4,640	$ 27,214	$ 13,416
Other comprehensive income (loss):
Change in net unrealized gain (loss) on securities	(17,561)	16,660	(36,397)	4,208
Losses (gains) realized in net income	(102)	51	(52)	(1,191)
Total available for sale adjustment	17,663	(16,711)	36,449	(3,017)
Deferred income tax effect	6,399	(6,062)	13,312	(1,038)
Total other comprehensive income (loss)	11,264	(10,649)	23,137	(1,979)
Total comprehensive income (loss)	$ 20,137	$ (6,009)	$ 50,351	$ 11,437

Condensed Consolidated Stateme7

Condensed Consolidated Statements of Changes in Stockholders' Equity (Unaudited) - USD ($) $ in Thousands	Total	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Accumulated Other Comprehensive Income (Loss) [Member]	Treasury Stock [Member]
Balance at Sep. 30, 2014	$ 174,802	$ 62	$ 95,079	$ 83,797	$ (3,409)	$ (727)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Cash dividends declared on common stock	(2,588)			(2,588)
Issuance of common shares from the sales of equity securities	24,995	8	24,987
Issuance of common shares due to issuance of stock options, restricted stock and ESOP	624		207			417
Net change in unrealized gains on securities, net of income taxes	(1,979)				(1,979)
Net income	13,416			13,416
Balance at Jun. 30, 2015	209,270	70	120,273	94,625	(5,388)	(310)
Balance at Sep. 30, 2015	271,335	82	170,749	98,359	2,455	(310)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Cash dividends declared on common stock	(3,281)			(3,281)
Issuance of common shares from the sales of equity securities	11,501	2	11,499
Issuance of common shares due to issuance of stock options, restricted stock and ESOP	2,085	1	1,774			310
Stock compensation	678		678
Net change in unrealized gains on securities, net of income taxes	23,136				23,137
Net income	27,214			27,214
Balance at Jun. 30, 2016	$ 332,669	$ 85	$ 184,700	$ 122,292	$ 25,592	$ 0

Condensed Consolidated Stateme8

Condensed Consolidated Statements of Changes in Stockholders' Equity (Unaudited) (Parenthetical) - $ / shares	9 Months Ended
	Jun. 30, 2016	Jun. 30, 2015
Statement of Stockholders' Equity [Abstract]
Cash dividends declared on common stock (in dollars per share)	$ 0.39	$ 0.39

Condensed Consolidated Stateme9

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	9 Months Ended
	Jun. 30, 2016	Jun. 30, 2015
Cash flows from operating activities:
Net income	$ 27,214	$ 13,416
Adjustments to reconcile net income to net cash provided by (used in) operating activities:
Depreciation, amortization and accretion, net	26,646	19,674
Provision (recovery) for loan losses	4,057	1,341
Provision (recovery) for deferred taxes	348	(2,424)
(Gain) loss on other assets	23	(647)
(Gain) loss on sale of securities available for sale, net	52	1,191
Capital lease obligations interest expense	(95)	(99)
Net change in accrued interest receivable	(4,559)	(3,013)
Change in bank-owned life insurance value	(1,208)	(1,267)
Net change in other assets	(3,745)	2,658
Net change in accrued interest payable	65	(39)
Net change in accrued expenses and other liabilities	627	11,714
Net cash provided by (used in) operating activities	49,425	42,505
Cash flows from investing activities:
Purchase of securities available-for-sale	(474,281)	(591,786)
Proceeds from sales of securities available-for-sale	224,564	463,108
Proceeds from maturities and principal repayments of securities available-for-sale	83,487	90,786
Purchase of securities held to maturity	(252,108)	(57,949)
Proceeds from maturities and principal repayments of securities held to maturity	11,242	7,240
Purchase of bank owned life insurance	(10,000)	(10,000)
Proceeds from loan sales	88	5,496
Net change in loans receivable	(152,396)	(91,294)
Proceeds from sales of foreclosed real estate	0	34
Net cash paid for acquisition	0	(92,308)
Federal Home Loan Bank stock purchases	(615,701)	(371,364)
Federal Home Loan Bank stock redemptions	614,800	368,760
Proceeds from the sale of premises and equipment	51	2,100
Purchase of premises and equipment	(5,536)	(3,231)
Net cash provided by (used in) investing activities	(575,790)	(280,408)
Cash flows from financing activities:
Net change in checking, savings, and money market deposits	520,257	202,256
Net change in time deposits	9,165	(55,590)
Net change in FHLB and other borrowings	100,000	0
Net change in federal funds	(103,000)	56,000
Net change in securities sold under agreements to repurchase	(1,773)	2,867
Principal payments on capital lease obligations	(95)	(88)
Cash dividends paid	(3,281)	(2,588)
Stock compensation	678	0
Proceeds from issuance of common stock	13,586	25,619
Net cash provided by (used in) financing activities	535,537	228,476
Net change in cash and cash equivalents	9,172	(9,427)
Cash and cash equivalents at beginning of period	27,658	29,832
Cash and cash equivalents at end of period	36,830	20,405
Cash paid during the period for:
Interest	2,190	1,767
Income taxes	5,204	4,002
Franchise taxes	74	78
Other taxes	78	47
Supplemental schedule of non-cash investing activities:
Purchase of held-to-maturity securities accrued, not paid	20,884	0
Capital lease obligation	0	2,259
Securities transferred from available for sale to held to maturity	$ 0	$ 310

BASIS OF PRESENTATION

BASIS OF PRESENTATION	9 Months Ended
	Jun. 30, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
BASIS OF PRESENTATION	BASIS OF PRESENTATION The interim unaudited Condensed Consolidated Financial Statements contained herein should be read in conjunction with the audited consolidated financial statements and accompanying notes to the consolidated financial statements for the fiscal year ended September 30, 2015 included in Meta Financial Group, Inc.’s (“Meta Financial” or the “Company”) Annual Report on Form 10-K filed with the Securities and Exchange Commission (“SEC”) on December 14, 2015. Accordingly, footnote disclosures which would substantially duplicate the disclosures contained in the audited consolidated financial statements have been omitted. The financial information of the Company included herein has been prepared in accordance with U.S. generally accepted accounting principles (“GAAP”) for interim financial reporting and has been prepared pursuant to the rules and regulations for reporting on Form 10-Q and Rule 10-01 of Regulation S-X. Such information reflects all adjustments (consisting of normal recurring adjustments), that are, in the opinion of management, necessary for a fair presentation of the financial position and results of operations for the periods presented. The results of the nine month period ended June 30, 2016 , are not necessarily indicative of the results expected for the year ending September 30, 2016 .

CREDIT DISCLOSURES

CREDIT DISCLOSURES	9 Months Ended
	Jun. 30, 2016
Receivables [Abstract]
CREDIT DISCLOSURES	CREDIT DISCLOSURES The allowance for loan losses represents management’s estimate of probable loan losses which have been incurred as of the date of the consolidated financial statements. The allowance for loan losses is increased by a provision for loan losses charged to expense and decreased by charge-offs (net of recoveries). Estimating the risk of loss and the amount of loss on any loan is necessarily subjective. Management’s periodic evaluation of the appropriateness of the allowance is based on the Company’s past loan loss experience, known and inherent risks in the portfolio, adverse situations that may affect the borrower’s ability to repay, the estimated value of any underlying collateral, and current economic conditions. While management may periodically allocate portions of the allowance for specific problem loan situations, the entire allowance is available for any loan charge-offs that occur. Loans are considered impaired if full principal or interest payments are not probable in accordance with the contractual loan terms. Impaired loans are carried at the present value of expected future cash flows discounted at the loan’s effective interest rate or at the fair value of the collateral if the loan is collateral dependent. A portion of the allowance for loan losses is allocated to impaired loans if the value of such loans is deemed to be less than the unpaid balance. The allowance consists of specific, general, and unallocated components. The specific component relates to impaired loans. For such loans, an allowance is established when the discounted cash flows (or collateral value or observable market price) of the impaired loan is lower than the carrying value of that loan. The general component covers loans not considered impaired and is based on historical loss experience adjusted for qualitative factors. An unallocated component is maintained to cover uncertainties that could affect management’s estimate of probable losses. The unallocated component of the allowance reflects the margin of imprecision inherent in the underlying assumptions used in the methodologies for estimating specific and general losses in the portfolio. Smaller-balance homogenous loans are collectively evaluated for impairment. Such loans include premium finance loans, residential first mortgage loans secured by one-to-four family residences, residential construction loans, automobile, manufactured homes, home equity and second mortgage loans, and tax product loans. Commercial and agricultural loans and mortgage loans secured by other properties are evaluated individually for impairment. When analysis of borrower operating results and financial condition indicates that underlying cash flows of the borrower’s business are not adequate to meet its debt service requirements, the loan is evaluated for impairment. Often this is associated with a delay or shortfall in payments of 210 days or more for premium finance loans and 90 days or more for other loan categories. Non-accrual loans and all troubled debt restructurings are considered impaired. Impaired loans, or portions thereof, are charged off when deemed uncollectible. Loans receivable at June 30, 2016 and September 30, 2015 are as follows: June 30, 2016 September 30, 2015 (Dollars in Thousands) 1-4 Family Real Estate $ 150,461 $ 125,021 Commercial and Multi-Family Real Estate 386,798 310,199 Agricultural Real Estate 64,130 64,316 Consumer 36,986 33,527 Commercial Operating 40,971 29,893 Agricultural Operating 40,435 43,626 Premium Finance 141,342 106,505 Total Loans Receivable 861,123 713,087 Less: Allowance for Loan Losses (6,120 ) (6,255 ) Net Deferred Loan Origination Fees (497 ) (577 ) Total Loans Receivable, Net $ 854,506 $ 706,255 Activity in the allowance for loan losses and balances of loans receivable by portfolio segment for the three and nine month periods ended June 30, 2016 and 2015 is as follows: 1-4 Family Commercial and Agricultural Consumer Commercial Agricultural Premium Unallocated Total (Dollars in Thousands) Three Months Ended Allowance for loan losses: Beginning balance $ 327 $ 1,694 $ 154 $ 1,059 $ 45 $ 3,327 $ 477 $ 348 $ 7,431 Provision (recovery) for loan losses 66 428 49 (243 ) 281 1,436 95 (14 ) 2,098 Charge offs — (95 ) — (1 ) — (3,253 ) (104 ) — (3,453 ) Recoveries — — — 1 — — 43 — 44 Ending balance $ 393 $ 2,027 $ 203 $ 816 $ 326 $ 1,510 $ 511 $ 334 $ 6,120 Nine Months Ended Allowance for loan losses: Beginning balance $ 278 $ 1,187 $ 163 $ 20 $ 28 $ 3,537 $ 293 $ 749 $ 6,255 Provision (recovery) for loan 115 1,225 40 796 298 1,226 772 (415 ) 4,057 Charge offs — (385 ) — (1 ) — (3,253 ) (631 ) — (4,270 ) Recoveries — — — 1 — — 77 — 78 Ending balance $ 393 $ 2,027 $ 203 $ 816 $ 326 $ 1,510 $ 511 $ 334 $ 6,120 Ending balance: individually evaluated for impairment 31 — — — — — — — 31 Ending balance: collectively evaluated for impairment 362 2,027 203 816 326 1,510 511 334 6,089 Total $ 393 $ 2,027 $ 203 $ 816 $ 326 $ 1,510 $ 511 $ 334 $ 6,120 Loans: Ending balance: individually 210 994 — — 3 — — — 1,207 Ending balance: collectively 150,251 385,804 64,130 36,986 40,968 40,435 141,342 — 859,916 Total $ 150,461 $ 386,798 $ 64,130 $ 36,986 $ 40,971 $ 40,435 $ 141,342 $ — $ 861,123 1-4 Family Commercial and Agricultural Consumer Commercial Agricultural Premium Unallocated Total (Dollars in Thousands) Three Months Ended Allowance for loan losses: Beginning balance $ 522 $ 1,218 $ 265 $ 78 $ 101 $ 667 $ 168 $ 2,697 $ 5,716 Provision (recovery) for loan losses 8 34 164 5 9 1,940 100 (1,560 ) 700 Charge offs — — — — — (150 ) (96 ) — (246 ) Recoveries — — — — — — 62 — 62 Ending balance $ 530 $ 1,252 $ 429 $ 83 $ 110 $ 2,457 $ 234 $ 1,137 $ 6,232 Nine Months Ended Allowance for loan losses: Beginning balance $ 552 $ 1,575 $ 263 $ 78 $ 93 $ 719 $ — $ 2,117 $ 5,397 Provision (recovery) for loan 23 (115 ) 166 5 14 1,888 340 (980 ) 1,341 Charge offs (45 ) (214 ) — — — (150 ) (194 ) — (603 ) Recoveries — 6 — — 3 — 88 — 97 Ending balance $ 530 $ 1,252 $ 429 $ 83 $ 110 $ 2,457 $ 234 $ 1,137 $ 6,232 Ending balance: individually — 265 — — — 2,161 — — 2,426 Ending balance: collectively 530 987 429 83 110 296 234 1,137 3,806 Total $ 530 $ 1,252 $ 429 $ 83 $ 110 $ 2,457 $ 234 $ 1,137 $ 6,232 Loans: Ending balance: individually 124 1,397 — — 13 5,869 — — 7,403 Ending balance: collectively 118,592 277,513 64,173 32,968 29,991 35,642 91,740 — 650,619 Total $ 118,716 $ 278,910 $ 64,173 $ 32,968 $ 30,004 $ 41,511 $ 91,740 $ — $ 658,022 Federal regulations promulgated by our primary federal regulator, the Office of the Comptroller of the Currency (the "OCC"), provide for the classification of loans and other assets such as debt and equity securities. The loan classification and risk rating definitions are generally as follows: Pass- A pass asset is of sufficient quality in terms of repayment, collateral and management to preclude a special mention or an adverse rating. Watch- A watch asset is generally credit performing well under current terms and conditions but with identifiable weakness meriting additional scrutiny and corrective measures. Watch is not a regulatory classification but can be used to designate assets that are exhibiting one or more weaknesses that deserve management’s attention. These assets are of better quality than special mention assets. Special Mention- Special mention assets are credits with potential weaknesses deserving management’s close attention and if left uncorrected, may result in deterioration of the repayment prospects for the asset. Special mention assets are not adversely classified and do not expose an institution to sufficient risk to warrant adverse classification. Special mention is a temporary status with aggressive credit management required to garner adequate progress and move to watch or higher. Substandard- A substandard asset is inadequately protected by the net worth and/or repayment ability or by a weak collateral position. Assets so classified have well-defined weaknesses creating a distinct possibility that the Bank will sustain some loss if the weaknesses are not corrected. Loss potential does not have to exist for an asset to be classified as substandard. Doubtful- A doubtful asset has weaknesses similar to those classified substandard, with the degree of weakness causing the likely loss of some principal in any reasonable collection effort. Due to pending factors the asset’s classification as loss is not yet appropriate. Loss- A loss asset is considered uncollectible and of such little value that the asset’s continuance on the Bank’s balance sheet is no longer warranted. This classification does not necessarily mean an asset has no recovery or salvage value leaving room for future collection efforts. General allowances represent loss allowances which have been established to recognize the inherent risk associated with lending activities, but which, unlike specific allowances, have not been allocated to particular problem assets. When assets are classified as “loss,” the Bank is required either to establish a specific allowance for losses equal to 100% of that portion of the asset so classified or to charge-off such amount. The Bank’s determinations as to the classification of its assets and the amount of its valuation allowances are subject to review by its regulatory authorities, which may order the establishment of additional general or specific loss allowances. The Company recognizes that concentrations of credit may naturally occur and may take the form of a large volume of related loans to an individual, a specific industry, a geographic location, or an occupation. Credit concentration is a direct, indirect, or contingent obligation that has a common bond where the aggregate exposure equals or exceeds a certain percentage of the Bank’s Tier 1 Capital plus the Allowance for Loan Losses. The asset classification of loans at June 30, 2016 and September 30, 2015 are as follows: June 30, 2016 1-4 Family Commercial and Agricultural Consumer Commercial Agricultural Premium Total (Dollars in Thousands) Pass $ 149,303 $ 385,631 $ 34,803 $ 36,986 $ 40,194 $ 21,182 $ 141,342 $ 809,441 Watch 1,029 609 2,934 — 705 5,007 — 10,284 Special Mention 21 — 25,765 — — 5,204 — 30,990 Substandard 108 558 628 — 72 9,042 — 10,408 Doubtful — — — — — — — — $ 150,461 $ 386,798 $ 64,130 $ 36,986 $ 40,971 $ 40,435 $ 141,342 $ 861,123 September 30, 2015 1-4 Family Commercial and Agricultural Consumer Commercial Agricultural Premium Total (Dollars in Thousands) Pass $ 124,775 $ 307,876 $ 35,106 $ 33,527 $ 29,052 $ 29,336 $ 106,505 $ 666,177 Watch 212 1,419 26,703 — 712 1,079 — 30,125 Special Mention 10 — 877 — — 4,014 — 4,901 Substandard 24 904 1,630 — 129 9,197 — 11,884 Doubtful — — — — — — — — $ 125,021 $ 310,199 $ 64,316 $ 33,527 $ 29,893 $ 43,626 $ 106,505 $ 713,087 One-to-Four Family Residential Mortgage Lending . One-to-four family residential mortgage loan originations are generated by the Company’s marketing efforts, its present customers, walk-in customers and referrals. The Company offers fixed-rate and adjustable rate mortgage (“ARM”) loans for both permanent structures and those under construction. The Company’s one-to-four family residential mortgage originations are secured primarily by properties located in its primary market area and surrounding areas. The Company originates one-to-four family residential mortgage loans with terms up to a maximum of 30 years and with loan-to-value ratios up to 100% of the lesser of the appraised value of the security property or the contract price. The Company generally requires that private mortgage insurance be obtained in an amount sufficient to reduce the Company’s exposure to at or below the 80% loan‑to‑value level, unless the loan is insured by the Federal Housing Administration, guaranteed by Veterans Affairs or guaranteed by the Rural Housing Administration. Residential loans generally do not include prepayment penalties. Due to consumer demand, the Company offers fixed-rate mortgage loans with terms up to 30 years, most of which conform to secondary market, i.e. , Fannie Mae, Ginnie Mae, and Freddie Mac standards. The Company typically holds all fixed-rate mortgage loans and does not engage in secondary market sales. Interest rates charged on these fixed-rate loans are competitively priced according to market conditions. The Company also currently offers five- and ten-year ARM loans. These loans have a fixed-rate for the stated period and, thereafter, adjust annually. These loans generally provide for an annual cap of up to 200 basis points and a lifetime cap of 600 basis points over the initial rate. As a consequence of using an initial fixed-rate and caps, the interest rates on these loans may not be as rate sensitive as the Company’s cost of funds. The Company’s ARMs do not permit negative amortization of principal and are not convertible into fixed-rate loans. The Company’s delinquency experience on its ARM loans has generally been similar to its experience on fixed-rate residential loans. The current low mortgage interest rate environment makes ARM loans relatively unattractive and very few are currently being originated. In underwriting one-to-four family residential real estate loans, the Company evaluates both the borrower’s ability to make monthly payments and the value of the property securing the loan. Properties securing real estate loans made by the Company are appraised by independent appraisers approved by the Board of Directors. The Company generally requires borrowers to obtain an attorney’s title opinion or title insurance, and fire and property insurance (including flood insurance, if necessary) in an amount not less than the amount of the loan. Real estate loans originated by the Company generally contain a “due on sale” clause allowing the Company to declare the unpaid principal balance due and payable upon the sale of the security property. The Company has not engaged in sub-prime residential mortgage originations. Commercial and Multi-Family Real Estate Lending . The Company engages in commercial and multi-family real estate lending in its primary market area and surrounding areas and, in order to supplement its loan portfolio, has purchased whole loan and participation interests in loans from other financial institutions. The purchased loans and loan participation interests are generally secured by properties primarily located in the Midwest and the West. The Company’s commercial and multi-family real estate loan portfolio is secured primarily by apartment buildings, office buildings, and hotels. Commercial and multi-family real estate loans generally are underwritten with terms not exceeding 20 years, have loan-to-value ratios of up to 80% of the appraised value of the security property, and are typically secured by guarantees of the borrowers. The Company has a variety of rate adjustment features and other terms in its commercial and multi-family real estate loan portfolio. Commercial and multi-family real estate loans provide for a margin over a number of different indices. In underwriting these loans, the Company analyzes the financial condition of the borrower, the borrower’s credit history, and the reliability and predictability of the cash flow generated by the property securing the loan. Appraisals on properties securing commercial real estate loans originated by the Company are performed by independent appraisers. Commercial and multi-family real estate loans generally present a higher level of risk than loans secured by one-to-four family residences. This greater risk is due to several factors, including the concentration of principal in a limited number of loans and borrowers, the effect of general economic conditions on income producing properties and the increased difficulty of evaluating and monitoring these types of loans. Furthermore, the repayment of loans secured by commercial and multi-family real estate is typically dependent upon the successful operation of the related real estate project. If the cash flow from the project is reduced (for example, if leases are not obtained or renewed, or a bankruptcy court modifies a lease term, or a major tenant is unable to fulfill its lease obligations), the borrower’s ability to repay the loan may be impaired. Agricultural Lending . The Company originates loans to finance the purchase of farmland, livestock, farm machinery and equipment, seed, fertilizer and other farm-related products. Agricultural operating loans are originated at either an adjustable or fixed-rate of interest for up to a one year term or, in the case of livestock, upon sale. Such loans provide for payments of principal and interest at least annually or a lump sum payment upon maturity if the original term is less than one year. Loans secured by agricultural machinery are generally originated as fixed-rate loans with terms of up to seven years. Agricultural real estate loans are frequently originated with adjustable rates of interest. Generally, such loans provide for a fixed rate of interest for the first five to ten years, which then balloon or adjust annually thereafter. In addition, such loans generally amortize over a period of 20 to 25 years. Fixed-rate agricultural real estate loans generally have terms up to ten years. Agricultural real estate loans are generally limited to 75% of the value of the property securing the loan. Agricultural lending affords the Company the opportunity to earn yields higher than those obtainable on one-to-four family residential lending, but involves a greater degree of risk than one-to-four family residential mortgage loans because of the typically larger loan amount. In addition, payments on loans are dependent on the successful operation or management of the farm property securing the loan or for which an operating loan is utilized. The success of the loan may also be affected by many factors outside the control of the borrower. Weather presents one of the greatest risks as hail, drought, floods, or other conditions can severely limit crop yields and thus impair loan repayments and the value of the underlying collateral. This risk can be reduced by the farmer with a variety of insurance coverages which can help to ensure loan repayment. Government support programs and the Company generally require that farmers procure crop insurance coverage. Grain and livestock prices also present a risk as prices may decline prior to sale, resulting in a failure to cover production costs. These risks may be reduced by the farmer with the use of futures contracts or options to mitigate price risk. The Company frequently requires borrowers to use futures contracts or options to reduce price risk and help ensure loan repayment. Another risk is the uncertainty of government programs and other regulations. During periods of low commodity prices, the income from government programs can be a significant source of cash for the borrower to make loan payments, and if these programs are discontinued or significantly changed, cash flow problems or defaults could result. Finally, many farms are dependent on a limited number of key individuals whose injury or death may result in an inability to successfully operate the farm. Consumer Lending – Retail Bank . The Company, through the auspices of its “Retail Bank”, originates a variety of secured consumer loans, including home equity, home improvement, automobile, boat and loans secured by savings deposits. In addition, the Retail Bank offers other secured and unsecured consumer loans. The Retail Bank currently originates most of its consumer loans in its primary market area and surrounding areas. The largest component of the Retail Bank’s consumer loan portfolio consists of home equity loans and lines of credit. Substantially all of the Retail Bank’s home equity loans and lines of credit are secured by second mortgages on principal residences. The Retail Bank will lend amounts which, together with all prior liens, may be up to 90% of the appraised value of the property securing the loan. Home equity loans and lines of credit generally have maximum terms of five years. The Retail Bank primarily originates automobile loans on a direct basis to the borrower, as opposed to indirect loans, which are made when the Retail Bank purchases loan contracts, often at a discount, from automobile dealers which have extended credit to their customers. The Bank’s automobile loans typically are originated at fixed interest rates with terms up to 60 months for new and used vehicles. Loans secured by automobiles are generally originated for up to 80% of the N.A.D.A. book value of the automobile securing the loan. Consumer loan terms vary according to the type and value of collateral, length of contract and creditworthiness of the borrower. The underwriting standards employed by the Bank for consumer loans include an application, a determination of the applicant’s payment history on other debts and an assessment of ability to meet existing obligations and payments on the proposed loan. Although creditworthiness of the applicant is a primary consideration, the underwriting process also may include a comparison of the value of the security, if any, in relation to the proposed loan amount. Consumer loans may entail greater credit risk than residential mortgage loans, particularly in the case of consumer loans which are unsecured or are secured by rapidly depreciable assets, such as automobiles or recreational equipment. In such cases, any repossessed collateral for a defaulted consumer loan may not provide an adequate source of repayment of the outstanding loan balance as a result of the greater likelihood of damage, loss or depreciation. In addition, consumer loan collections are dependent on the borrower’s continuing financial stability, and thus more likely to be affected by adverse personal circumstances. Furthermore, the application of various federal and state laws, including bankruptcy and insolvency laws, may limit the amount which can be recovered on such loans. Consumer Lending- Meta Payment Systems (“ MPS ”). The Company believes that well-managed, nationwide credit programs can help meet legitimate credit needs for prime and sub-prime borrowers, and affords the Company an opportunity to diversify the loan portfolio and minimize earnings exposure due to economic downturns. Therefore, MPS designs and administers certain credit programs that seek to accomplish these objectives. The MPS Credit Committee, consisting of members of Executive Management of the Company, is charged with monitoring, evaluating and reporting portfolio performance and the overall credit risk posed by its credit products. All proposed credit programs must first be reviewed and approved by the committee before such programs are presented to the Bank’s Board of Directors for approval. The Board of Directors of the Bank is ultimately responsible for final approval of any credit program . MPS strives to offer consumers innovative payment products, including credit products. Most credit products have fallen into the category of portfolio lending. MPS continues developing new alternative portfolio lending products primarily to serve its customer base and to provide innovative lending solutions to the unbanked and under-banked segment. The largest component of MPS’s consumer loan portfolio consists of taxpayer advances. These advances are available to eligible customers of our Refund Advantage Electronic Return Originators (“EROs”) and Liberty Tax franchisees. The product is offered with no incremental fees or interest charges to the borrower (with the tax preparer paying applicable fees) and repayments are contingent upon receipt of future tax refunds. This solution provides our network of over 10,000 EROs and Liberty Tax franchisees with an opportunity to attract new clients to their current customer base. A Portfolio Credit Policy, which has been approved by the Board of Directors, governs portfolio credit initiatives undertaken by MPS, whereby the Company retains some or all receivables and relies on the borrower as the underlying source of repayment. Several portfolio lending programs also have a contractual provision that requires the Bank to be indemnified for credit losses that meet or exceed predetermined levels. Such a program carries additional risks not commonly found in sponsorship programs, specifically funding and credit risk. Therefore, MPS has strived to employ policies, procedures and information systems that it believes commensurate with the added risk and exposure. Commercial Operating Lending . The Company also originates commercial operating loans. Most of the Company’s commercial operating loans have been extended to finance local and regional businesses and include short-term loans to finance machinery and equipment purchases, inventory and accounts receivable, and operating costs for the Company’s network of tax electronic return originators (“EROs”). Commercial loans also may involve the extension of revolving credit for a combination of equipment acquisitions and working capital in expanding companies. The maximum term for loans extended on machinery and equipment is based on the projected useful life of such machinery and equipment. Generally, the maximum term on non-mortgage lines of credit is one year. The loan-to-value ratio on such loans and lines of credit generally may not exceed 80% of the value of the collateral securing the loan. ERO loans are not collateralized. The Company’s commercial operating lending policy includes credit file documentation and analysis of the borrower’s character, capacity to repay the loan, the adequacy of the borrower’s capital and collateral as well as an evaluation of conditions affecting the borrower. Analysis of the borrower’s past, present and future cash flows is also an important aspect of the Company’s current credit analysis. Nonetheless, such loans are believed to carry higher credit risk than more traditional lending activities. Unlike residential mortgage loans, which generally are made on the basis of the borrower’s ability to make repayment from his or her employment and other income and which are secured by real property whose value tends to be more easily ascertainable, commercial operating loans typically are made on the basis of the borrower’s ability to make repayment from the cash flow of the borrower’s business. As a result, the availability of funds for the repayment of commercial operating loans may be substantially dependent on the success of the business itself (which, in turn, is likely to be dependent upon the general economic environment). The Company’s commercial operating loans are usually, but not always, secured by business assets and personal guarantees. However, the collateral securing the loans may depreciate over time, may be difficult to appraise and may fluctuate in value based on the success of the business. Premium Finance Lending . Through its AFS/IBEX division, MetaBank provides short-term and primarily collateralized financing to facilitate the commercial customers’ purchase of insurance for various forms of risk otherwise known as insurance premium financing. This includes, but is not limited to, policies for commercial property, casualty and liability risk. The AFS/IBEX division markets itself to the insurance community as a competitive option based on service, reputation, competitive terms, cost and ease of operation. Insurance premium financing is the business of extending credit to a policyholder to pay for insurance premiums when the insurance carrier requires payment in full at inception of coverage. Premiums are advanced either directly to the insurance carrier or through an intermediary/broker and repaid by the policyholder with interest during the policy term. The policyholder generally makes a 20% to 25% down payment to the insurance broker and finances the remainder over nine to ten months on average. The down payment is set such that if the policy is cancelled, the unearned premium is typically sufficient to cover the loan balance and accrued interest. Due to the nature of collateral for commercial premium finance receivables, it customarily takes 60 - 180 days to convert the collateral into cash. In the event of default, AFS/IBEX, by statute and contract, has the power to cancel the insurance policy and establish a first position lien on the unearned portion of the premium from the insurance carrier. In the event of cancellation, the cash returned in payment of the unearned premium by the insurer should typically be sufficient to cover the receivable balance, the interest and other charges due. Due to notification requirements and processing time by most insurance carriers, many receivables will become delinquent beyond 90 days while the insurer is processing the return of the unearned premium. Generally, when a premium finance loan becomes delinquent for 210 days or more, or when collection of principal or interest becomes doubtful, the Company will place the loan on non-accrual status until the loan becomes current and has demonstrated a sustained period of satisfactory performance. Past due loans at June 30, 2016 and September 30, 2015 are as follows: June 30, 2016 30-59 Days 60-89 Days Greater Than Total Past Current Non-Accrual Total Loans (Dollars in Thousands) 1-4 Family Real Estate $ 419 $ 83 $ — $ 502 $ 149,831 $ 128 $ 150,461 Commercial and Multi-Family Real Estate — — — — 386,285 513 386,798 Agricultural Real Estate 2,385 — — 2,385 61,745 — 64,130 Consumer 19 17 53 89 36,897 — 36,986 Commercial Operating 354 — — 354 40,617 — 40,971 Agricultural Operating — 106 — 106 40,329 — 40,435 Premium Finance 892 351 1,514 2,757 138,585 — 141,342 Total $ 4,069 $ 557 $ 1,567 $ 6,193 $ 854,289 $ 641 $ 861,123 September 30, 2015 30-59 Days 60-89 Days Greater Than Total Past Current Non-Accrual Total Loans (Dollars in Thousands) 1-4 Family Real Estate $ 142 $ — $ — $ 142 $ 124,855 $ 24 $ 125,021 Commercial and Multi-Family Real Estate — — — — 309,295 904 310,199 Agricultural Real Estate — — — — 64,316 — 64,316 Consumer 152 — 13 165 33,362 — 33,527 Commercial Operating — — — — 29,893 — 29,893 Agricultural Operating — — — — 38,494 5,132 43,626 Premium Finance 702 362 1,728 2,792 103,713 — 106,505 Total $ 996 $ 362 $ 1,741 $ 3,099 $ 703,928 $ 6,060 $ 713,087 When analysis of borrower operating results and financial condition indicates that underlying cash flows of the borrower’s business are not adequate to meet its debt service requirements, the loan is evaluated for impairment. Often this is associated with a delay or shortfall in payments of 210 days or more for premium finance loans and 90 days or more for other loan categories. As of June 30, 2016 , there were no Premium Finance loans greater than 210 days past due. Impaired loans at June 30, 2016 and September 30, 2015 are as follows: Recorded Unpaid Principal Specific June 30, 2016 (Dollars in Thousands) Loans without a specific valuation allowance 1-4 Family Real Estate $ 102 $ 102 $ — Commercial and Multi-Family Real Estate 994 1,379 — Commercial Operating 3 3 — Total $ 1,099 $ 1,484 $ — Loans with a specific valuation allowance Commercial and Multi-Family Real Estate $ 108 $ 108 $ 31 Total $ 108 $ 108 $ 31 Recorded Unpaid Principal Specific September 30, 2015 (Dollars in Thousands) Loans without a specific valuation allowance 1-4 Family Real Estate $ 121 $ 121 $ — Commercial and Multi-Family Real Estate 446 446 — Commercial Operating 11 11 — Total $ 578 $ 578 $ — Loans with a specific valuation allowance Commercial and Multi-Family Real Estate $ 904 $ 904 $ 241 Agricultural Operating 5,132 5,282 3,252 Total $ 6,036 $ 6,186 $ 3,493 The following table provides the average recorded investment in impaired loans for the three and nine month periods ended June 30, 2016 and 2015 . Three Months Ended June 30, Nine Months Ended June 30, 2016 2015 2016 2015 Average Average Average Average (Dollars in Thousands) 1-4 Family Real Estate $ 146 $ 162 $ 127 $ 276 Commercial and Multi-Family Real Estate 1,059 1,406 1,221 2,358 Agricultural Real Estate — — — — Consumer — 1 — — Commercial Operating 5 15 8 18 Agricultural Operating 2,280 6,046 3,891 2,871 Premium Finance — — — — Total $ 3,490 $ 7,630 $ 5,247 $ 5,523 The Company’s troubled debt restructurings (“TDR”) typically involve forgiving a portion of interest or principal on existing loans or making loans at a rate materially less than current market rates. There were no loans modified in a TDR during the three and nine month periods ended June 30, 2016 and 2015 . Additionally, there were no TDR loans for which there was a payment default du

ALLOWANCE FOR LOAN LOSSES

ALLOWANCE FOR LOAN LOSSES	9 Months Ended
	Jun. 30, 2016
Receivables [Abstract]
ALLOWANCE FOR LOAN LOSSES	ALLOWANCE FOR LOAN LOSSES At June 30, 2016 , the Company’s allowance for loan losses decreased to $ 6.1 million from $ 6.3 million at September 30, 2015 . During the nine months ended June 30, 2016 , the Company recorded a provision for loan losses of $ 4.1 million , primarily due to a charge off of a large agricultural relationship and loan growth. The Company had $ 4.2 million of net charge offs for the nine months ended June 30, 2016 , compared to $ 0.6 million for the nine months ended June 30, 2015 . The allowance for loan losses is established through the provision for loan losses based on management’s evaluation of the risk inherent in its loan portfolio and changes in the nature and volume of its loan activity, including those loans which are being specifically monitored by management. Such evaluation, which includes a review of loans for which full collectability may not be reasonably assured, considers, among other matters, the estimated fair value of the underlying collateral, economic conditions, historical loan loss experience and other factors that warrant recognition in providing for an appropriate loan loss allowance. Management closely monitors economic developments both regionally and nationwide, and considers these factors when assessing the appropriateness of its allowance for loan losses. The current economic environment continues to show signs of improvement in the Bank’s markets. The Bank’s loss rates over the past five years were very low. Notwithstanding these signs of improvement, the Bank does not believe it is likely these low loss conditions will continue indefinitely. Although the Bank’s four market areas have indirectly benefited from a stable agricultural market, the market has become somewhat more stressed with lower commodity prices over the last couple of years and commodity prices remain lower than a few years ago. Average loss rates in the agricultural real estate and agricultural operating loan portfolios have been minimal in the past five years. Management expects that future losses in this portfolio could be higher than recent historical experience. Management believes the low commodity prices and high land rents have the potential to negatively impact the economies of our agricultural markets. Management believes that, based on a detailed review of the loan portfolio, historic loan losses, current economic conditions, the size of the loan portfolio and other factors, the current level of the allowance for loan losses at June 30, 2016 , reflects an appropriate allowance against probable losses from the loan portfolio. Although the Company maintains its allowance for loan losses at a level it considers to be appropriate, investors and others are cautioned that there can be no assurance that future losses will not exceed estimated amounts, or that additional provisions for loan losses will not be required in future periods. In addition, the Company’s determination of the allowance for loan losses is subject to review by the OCC, which can require the establishment of additional general or specific allowances. Real estate properties acquired through foreclosure are recorded at fair value. If fair value at the date of foreclosure is lower than the balance of the related loan, the difference will be charged to the allowance for loan losses at the time of transfer. Valuations are periodically updated by management and, if the value declines, a specific provision for losses on such property is established by a charge to operations.

EARNINGS PER COMMON SHARE ("EPS

EARNINGS PER COMMON SHARE ("EPS")	9 Months Ended
	Jun. 30, 2016
Earnings Per Share [Abstract]
EARNINGS PER COMMON SHARE ("EPS")	EARNINGS PER COMMON SHARE (“EPS”) Basic EPS is based on the net income divided by the weighted average number of common shares outstanding during the period. Allocated Employee Stock Ownership Plan (“ESOP”) shares are considered outstanding for EPS calculations, as they are committed to be released; unallocated ESOP shares are not considered outstanding. All ESOP shares were allocated as of June 30, 2016 and September 30, 2015 . Diluted EPS shows the dilutive effect of additional common shares issuable pursuant to stock option agreements. A reconciliation of net income and common stock share amounts used in the computation of basic and diluted EPS for the three and nine months ended June 30, 2016 and 2015 is presented below. Three Months Ended June 30, 2016 2015 (Dollars in Thousands, Except Share and Per Share Data) Earnings Net Income $ 8,873 $ 4,640 Basic EPS Weighted average common shares outstanding 8,512,043 6,942,486 Less weighted average nonvested shares 29,723 3,922 Weighted average common shares outstanding 8,482,320 6,938,564 Earnings Per Common Share Basic $ 1.05 $ 0.67 Diluted EPS Weighted average common shares outstanding for basic earnings per common share 8,482,320 6,938,564 Add dilutive effect of assumed exercises of stock options, net of tax benefits 65,696 74,060 Weighted average common and dilutive potential common shares outstanding 8,548,016 7,012,624 Earnings Per Common Share Diluted $ 1.04 $ 0.66 Nine Months Ended June 30, 2016 2015 (Dollars in Thousands, Except Share and Per Share Data) Earnings Net Income $ 27,214 $ 13,416 Basic EPS Weighted average common shares outstanding 8,416,724 6,555,415 Less weighted average nonvested shares 28,849 4,193 Weighted average common shares outstanding 8,387,875 6,551,222 Earnings Per Common Share Basic $ 3.24 $ 2.05 Diluted EPS Weighted average common shares outstanding for basic earnings per common share 8,387,875 6,551,222 Add dilutive effect of assumed exercises of stock options, net of tax benefits 64,324 65,228 Weighted average common and dilutive potential common shares outstanding 8,452,199 6,616,450 Earnings Per Common Share Diluted $ 3.22 $ 2.03 All stock options were considered in computing diluted EPS for the three and nine months ended June 30, 2016 . All stock options were considered in computing diluted EPS for the three months ended June 30, 2015 . Stock options totaling 29,199 were not considered in computing diluted EPS for the nine months ended June 30, 2015 , because they were not dilutive.

SECURITIES

SECURITIES	9 Months Ended
	Jun. 30, 2016
Investments, Debt and Equity Securities [Abstract]
SECURITIES	SECURITIES The amortized cost, gross unrealized gains and losses and estimated fair values of available for sale and held to maturity securities at June 30, 2016 and September 30, 2015 are presented below. Available For Sale GROSS GROSS At June 30, 2016 AMORTIZED UNREALIZED UNREALIZED FAIR (Dollars in Thousands) Debt securities Trust preferred securities $ 14,934 $ — $ (2,746 ) $ 12,188 Small business administration securities 81,786 2,318 — 84,104 Non-bank qualified obligations of states and political subdivisions 663,861 36,314 (135 ) 700,040 Asset-backed securities 66,955 70 (1,002 ) 66,023 Mortgage-backed securities 576,436 3,573 (679 ) 579,330 Total debt securities 1,403,972 42,275 (4,562 ) 1,441,685 Common equities and mutual funds 761 356 (4 ) 1,113 Total available for sale securities $ 1,404,733 $ 42,631 $ (4,566 ) $ 1,442,798 At September 30, 2015 AMORTIZED GROSS GROSS FAIR (Dollars in Thousands) Debt securities Trust preferred and corporate securities $ 16,199 $ 8 $ (2,263 ) $ 13,944 Small business administration securities 54,493 1,563 — 56,056 Non-bank qualified obligations of states and political subdivisions 603,165 7,240 (1,815 ) 608,590 Mortgage-backed securities 580,165 1,283 (4,865 ) 576,583 Total debt securities 1,254,022 10,094 (8,943 ) 1,255,173 Common equities and mutual funds 639 283 (8 ) 914 Total available for sale securities $ 1,254,661 $ 10,377 $ (8,951 ) $ 1,256,087 Held to Maturity GROSS GROSS At June 30, 2016 AMORTIZED UNREALIZED UNREALIZED FAIR (Dollars in Thousands) Debt securities Obligations of states and political subdivisions $ 20,644 $ 434 $ (22 ) $ 21,056 Non-bank qualified obligations of states and political subdivisions 444,807 12,529 — 457,336 Mortgage-backed securities 139,138 620 — 139,758 Total held to maturity securities $ 604,589 $ 13,583 $ (22 ) $ 618,150 At September 30, 2015 AMORTIZED GROSS GROSS FAIR (Dollars in Thousands) Debt securities Obligations of states and political subdivisions $ 19,540 $ 60 $ (187 ) $ 19,413 Non-bank qualified obligations of states and political subdivisions 259,627 2,122 (419 ) 261,330 Mortgage-backed securities 66,577 — (473 ) 66,104 Total held to maturity securities $ 345,744 $ 2,182 $ (1,079 ) $ 346,847 Included in securities available for sale are trust preferred securities as follows: At June 30, 2016 Issuer (1) Amortized Cost Fair Value Unrealized S&P Moody's (Dollars in Thousands) Key Corp. Capital I $ 4,987 $ 4,011 $ (976 ) BB+ Baa2 Huntington Capital Trust II SE 4,980 3,834 (1,146 ) BB Baa2 PNC Capital Trust 4,967 4,343 (624 ) BBB- Baa1 Total $ 14,934 $ 12,188 $ (2,746 ) (1) Trust preferred securities are single-issuance. There are no known deferrals, defaults or excess subordination. At September 30, 2015 Issuer (1) Amortized Cost Fair Value Unrealized S&P Moody's (Dollars in Thousands) Key Corp. Capital I $ 4,986 $ 4,189 $ (797 ) BB+ Baa2 Huntington Capital Trust II SE 4,979 4,076 (903 ) BB Baa2 PNC Capital Trust 4,965 4,402 (563 ) BBB- Baa1 Total $ 14,930 $ 12,667 $ (2,263 ) (1) Trust preferred securities are single-issuance. There are no known deferrals, defaults or excess subordination Management has implemented a process to identify securities with potential credit impairment that are other-than-temporary. This process involves evaluation of the length of time and extent to which the fair value has been less than the amortized cost basis, review of available information regarding the financial position of the issuer, monitoring the rating, watch, and outlook of the security, monitoring changes in value, cash flow projections, and the Company’s intent to sell a security or whether it is more likely than not we will be required to sell the security before the recovery of its amortized cost which, in some cases, may extend to maturity. To the extent we determine that a security is deemed to be other-than-temporarily impaired, an impairment loss is recognized. For all securities considered temporarily impaired, the Company does not intend to sell these securities and it is not more likely than not that the Company will be required to sell the security before recovery of its amortized cost, which may occur at maturity. The Company believes it will collect all principal and interest due on all investments with amortized cost in excess of fair value and considered only temporarily impaired. Generally accepted accounting principles require that, at acquisition, an enterprise classify debt securities into one of three categories: Available for sale (“AFS”), Held to Maturity (“HTM”) or trading. AFS securities are carried at fair value on the consolidated statements of financial condition, and unrealized holding gains and losses are excluded from earnings and recognized as a separate component of equity in accumulated other comprehensive income (“AOCI”). HTM debt securities are measured at amortized cost. Both AFS and HTM are subject to review for other-than-temporary impairment. The Company had no trading securities at June 30, 2016 and September 30, 2015 . Gross unrealized losses and fair value, aggregated by investment category and length of time that individual securities have been in a continuous unrealized loss position at June 30, 2016 and September 30, 2015 , are as follows: Available For Sale LESS THAN 12 MONTHS OVER 12 MONTHS TOTAL At June 30, 2016 Fair Unrealized Fair Unrealized Fair Unrealized (Dollars in Thousands) Debt securities Trust preferred securities $ — $ — $ 12,188 $ (2,746 ) $ 12,188 $ (2,746 ) Non-bank qualified obligations of states and political subdivisions — — 12,018 (135 ) 12,018 (135 ) Asset-backed securities 49,900 (1,002 ) — — 49,900 (1,002 ) Mortgage-backed securities — — 128,968 (679 ) 128,968 (679 ) Total debt securities 49,900 (1,002 ) 153,174 (3,560 ) 203,074 (4,562 ) Common equities and mutual funds — — 124 (4 ) 124 (4 ) Total available for sale securities $ 49,900 $ (1,002 ) $ 153,298 $ (3,564 ) $ 203,198 $ (4,566 ) LESS THAN 12 MONTHS OVER 12 MONTHS TOTAL At September 30, 2015 Fair Unrealized Fair Unrealized Fair Unrealized (Dollars in Thousands) Debt securities Trust preferred and corporate securities $ — $ — $ 12,667 $ (2,263 ) $ 12,667 $ (2,263 ) Non-bank qualified obligations of states and political subdivisions 97,006 (860 ) 42,583 (955 ) 139,589 (1,815 ) Mortgage-backed securities 448,988 (4,301 ) 48,079 (564 ) 497,067 (4,865 ) Total debt securities 545,994 (5,161 ) 103,329 (3,782 ) 649,323 (8,943 ) Common equities and mutual funds — — 121 (8 ) 121 (8 ) Total available for sale securities $ 545,994 $ (5,161 ) $ 103,450 $ (3,790 ) $ 649,444 $ (8,951 ) Held To Maturity LESS THAN 12 MONTHS OVER 12 MONTHS TOTAL At June 30, 2016 Fair Unrealized Fair Unrealized Fair Unrealized (Dollars in Thousands) Debt securities Obligations of states and political subdivisions $ — $ — $ 2,266 $ (22 ) $ 2,266 $ (22 ) Total held to maturity securities $ — $ — $ 2,266 $ (22 ) $ 2,266 $ (22 ) LESS THAN 12 MONTHS OVER 12 MONTHS TOTAL At September 30, 2015 Fair Unrealized Fair Unrealized Fair Value Unrealized (Dollars in Thousands) Debt securities Obligations of states and political subdivisions $ 5,528 $ (34 ) $ 7,964 $ (153 ) $ 13,492 $ (187 ) Non-bank qualified obligations of states and political subdivisions 78,663 (365 ) 4,136 (54 ) 82,799 (419 ) Mortgage-backed securities 5,509 (43 ) 60,595 (430 ) 66,104 (473 ) Total held to maturity securities $ 89,700 $ (442 ) $ 72,695 $ (637 ) $ 162,395 $ (1,079 ) At June 30, 2016 , the investment portfolio included securities with current unrealized losses which have existed for longer than one year. All of these securities are considered to be acceptable credit risks. Because the declines in fair value were due to changes in market interest rates, not in estimated cash flows, and the Company does not intend to sell these securities (has not made a decision to sell) and it is not more likely than not that the Company will be required to sell the security before recovery of its amortized cost basis, which may occur at maturity, no other-than-temporary impairment was recorded at June 30, 2016 . The amortized cost and fair value of debt securities by contractual maturity are shown below. Certain securities have call features which allow the issuer to call the security prior to maturity. Expected maturities may differ from contractual maturities in mortgage-backed securities because borrowers may have the right to call or prepay obligations with or without call or prepayment penalties. Therefore, mortgage-backed securities are not included in the maturity categories in the following maturity summary. The expected maturities of certain Small Business Administration and certain asset-backed securities may differ from contractual maturities because the borrowers may have the right to prepay the obligation. However, certain prepayment penalties may apply. Available For Sale AMORTIZED FAIR At June 30, 2016 (Dollars in Thousands) Due in one year or less $ — $ — Due after one year through five years 13,606 14,077 Due after five years through ten years 400,021 421,303 Due after ten years 413,909 426,975 827,536 862,355 Mortgage-backed securities 576,436 579,330 Common equities and mutual funds 761 1,113 Total available for sale securities $ 1,404,733 $ 1,442,798 AMORTIZED FAIR At September 30, 2015 (Dollars in Thousands) Due in one year or less $ — $ — Due after one year through five years 1,174 1,207 Due after five years through ten years 370,087 376,394 Due after ten years 302,596 300,989 673,857 678,590 Mortgage-backed securities 580,165 576,583 Common equities and mutual funds 639 914 Total available for sale securities $ 1,254,661 $ 1,256,087 Held To Maturity AMORTIZED FAIR At June 30, 2016 (Dollars in Thousands) Due in one year or less $ 231 $ 231 Due after one year through five years 11,586 11,810 Due after five years through ten years 147,795 153,986 Due after ten years 305,839 312,365 465,451 478,392 Mortgage-backed securities 139,138 139,758 Total held to maturity securities $ 604,589 $ 618,150 AMORTIZED FAIR At September 30, 2015 (Dollars in Thousands) Due in one year or less $ 95 $ 96 Due after one year through five years 8,411 8,430 Due after five years through ten years 140,145 140,505 Due after ten years 130,516 131,712 279,167 280,743 Mortgage-backed securities 66,577 66,104 Total held to maturity securities $ 345,744 $ 346,847

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended
	Jun. 30, 2016
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	COMMITMENTS AND CONTINGENCIES In the normal course of business, the Bank makes various commitments to extend credit which are not reflected in the accompanying consolidated financial statements. At June 30, 2016 and September 30, 2015 , unfunded loan commitments approximated $ 158.1 million and $ 158.3 million , respectively, excluding undisbursed portions of loans in process. These unfunded loan commitments were principally for variable rate loans. Commitments, which are disbursed subject to certain limitations, extend over various periods of time. Generally, unused commitments are canceled upon expiration of the commitment term as outlined in each individual contract. At June 30, 2016 , the Company had one commitment to purchase securities held-to-maturity totaling $ 20.9 million . The Company had two commitments to purchase securities available for sale totaling $ 7.9 million and three commitments to purchase securities held to maturity totaling $ 3.0 million at September 30, 2015 . The exposure to credit loss in the event of nonperformance by other parties to financial instruments for commitments to extend credit is represented by the contractual amount of those instruments. The same credit policies and collateral requirements are used in making commitments and conditional obligations as are used for on-balance-sheet instruments. Since certain commitments to make loans and to fund lines of credit and loans in process expire without being used, the amount does not necessarily represent future cash commitments. In addition, commitments used to extend credit are agreements to lend to a customer as long as there is no violation of any condition established in the contract. Legal Proceedings The Company and the Bank have been named as defendants, along with other defendants, in four class action litigations commenced in three different federal district courts between October 23, 2015 and November 5, 2015: (1) Fuentes, et al. v. UniRush LLC, et al. (S.D.N.Y. Case No. 1:15-cv-08372-JPO); (2) Huff et al. v. UniRush, LLC et al. (E.D. Cal. Case No. 2:15-cv-02253-KJM-CMK); (3) Peterkin v. UniRush LLC, et al. (S.D.N.Y. Case No. 1:15-cv-08573-PAE); and (4) Jones v. UniRush, LLC et al. (E.D. Pa. Case No. 5:15-cv-05996-JLS). The same defendants, including the Company and the Bank, were also named as defendants in an additional class action litigation commenced in yet another federal district court on April 13, 2016: (5) Smith v. UniRush LLC, et al. (C.D. Cal. Case No. 2:16-cv-02533-SVW-E). More recently, the same defendants, including the Company and the Bank, were named as defendants in a lawsuit filed by an individual plaintiff in a Texas state court on June 24, 2016: (6) Jacobs v. UniRush LLC et al. (Harris County, Texas County Civ. Ct. Cause No. 1079432). The complaints in each of these six actions seek monetary damages for the alleged inability of customers of the prepaid card product RushCard to access the product for up to two weeks starting on or about October 12, 2015. The plaintiffs allege claims for breach of contract, fraud, misrepresentation, negligence, unjust enrichment, conversion, and breach of fiduciary duty and violations of various state consumer protection statutes prohibiting unfair or deceptive acts or trade/business practices. In addition, the OCC and the CFPB are examining the events surrounding the allegations with respect to the Company and the other defendants, respectively. The OCC has broad supervisory powers with respect to the Bank and could seek to initiate supervisory action if it believes such action is warranted. A settlement was negotiated with class counsel in actions (1)-(4) under which neither the Company nor the Bank will make any payment, and on May 17, 2016 the Court filed an Order Certifying a Settlement Class, Preliminarily Approving the Class Action Settlement, and Directing Notice to the Settlement Class. Notice has been given to the potential class members, and a final approval hearing for the settlement has been scheduled for September 12, 2016. Action (5) was recently settled for a nominal amount, with no payment by the Company or the Bank, and the case was formally resolved with the filing of a dismissal notice on July 15, 2016. While action (6) was only recently commenced and is in its earliest stages, the petition specifically alleges that the maximum damages, costs and attorneys’ fees that plaintiff seeks do not exceed $74,000 . The Company’s estimate of a range of reasonably possible loss for all six actions is approximately $ 0 to $ 0.1 million . The Bank was served on April 15, 2013, with a lawsuit captioned Inter National Bank v. NetSpend Corporation, MetaBank, BDO USA, LLP d/b/a BDO Seidman , Cause No. C-2084-12-I filed in the District Court of Hidalgo County, Texas. The Plaintiff’s Second Amended Original Petition and Application for Temporary Restraining Order and Temporary Injunction adds both MetaBank and BDO Seidman to the original causes of action against NetSpend. NetSpend acts as a prepaid card program manager and processor for both INB and MetaBank. According to the Petition, NetSpend has informed Inter National Bank (“INB”) that the depository accounts at INB for the NetSpend program supposedly contained $ 10.5 million less than they should. INB alleges that NetSpend has breached its fiduciary duty by making affirmative misrepresentations to INB about the safety and stability of the program, and by failing to timely disclose the nature and extent of any alleged shortfall in settlement of funds related to cardholder activity and the nature and extent of NetSpend’s systemic deficiencies in its accounting and settlement processing procedures. To the extent that an accounting reveals that there is an actual shortfall, INB alleges that MetaBank may be liable for portions or all of said sum due to the fact that funds have been transferred from INB to MetaBank, and thus MetaBank would have been unjustly enriched. The Bank is vigorously contesting this matter. In January 2014, NetSpend was granted summary judgment in this matter which is under appeal. Because the theory of liability against both NetSpend and the Bank is the same, the Bank views the NetSpend summary judgment as a positive in support of our position. An estimate of a range of reasonably possible loss cannot be made at this stage of the litigation because discovery is still being conducted. The Bank commenced action against C&B Farms, LLC, Dakota River Farms, LLC, Dakota Grain Farms, LLC, Heather Swenson and Tracy Clement in early July, 2015, in the Third Judicial Circuit Court of the State of South Dakota, seeking to collect upon certain delinquent loans made in connection with the 2014 farming operations of the three identified limited liability companies and the personal guaranties of Swenson and Clement. The three companies and Clement answered the Complaint and asserted a counterclaim against the Bank and a third-party claim against the Bank’s loan officer, alleging fraud and misrepresentation, as well as promissory estoppel. On January 7, 2016, the Bank obtained a judgment for $ 6.1 million , the full amount due and owing on the delinquent loans, together with attorneys’ fees, costs and post-judgment interest. On February 25, 2016, the Court entered an order and judgment in favor of the Bank granting the Bank’s renewed motion for summary judgment as to counterclaims and third party claim. Tracy Clement, the primary guarantor of the C&B Farms, Dakota Grain Farms, and Dakota River Farms indebtedness has filed a Chapter 11 bankruptcy proceeding in Minnesota. The Bank is an unsecured creditor in the bankruptcy proceeding. The Bank still has the right to collect from the three limited liability company debtors (C&B, Dakota Grain, and Dakota River). However, the Bank believes each entity is now insolvent and the collateral recovered and liquidated to the extent possible. The Bank has also settled with the other personal guarantor, Heather Swenson. The Bank commenced action against Interstate Commodities, Inc., on February 1, 2016, in the United States District Court for the District of South Dakota, Central Division. This matter arises out of the Bank’s loans to C&B Farms, which were guaranteed by Tracy Clement. The case alleges that Interstate Commodities has breached the terms of a subordination agreement entered into between Interstate Commodities and the Bank relating to the 2015 crops of C&B Farms, LLC. In March, 2015, the Bank sent a letter to C&B Farms and Interstate Commodities agreeing that the Bank would subordinate its first position lien in the farm products of C&B Farms once the Bank’s 2015 input advances in an agreed upon sum had been paid in full. Interstate Commodities entered into various agreements with C&B Farms in which they agreed to purchase grain at a future date and provided purchase price advance financing to C&B Farms. Interstate Commodities also partially performed under the subordination agreement by paying or allowing certain sums to flow back to the Bank to pay on the agreed upon inputs. Interstate Commodities terminated the payments to the Bank before allowing full repayment of the 2015 inputs financed by the Bank before the subordination agreement was reached. The amount in dispute is $481 thousand . Other than the matters set forth above, there are no other new material pending legal proceedings or updates to which the Company or its subsidiaries is a party other than ordinary litigation routine to their respective businesses.

STOCK OPTION PLAN

STOCK OPTION PLAN	9 Months Ended
	Jun. 30, 2016
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
STOCK OPTION PLAN	STOCK OPTION PLAN The Company maintains the 2002 Omnibus Incentive Plan, as amended and restated, which, among other things, provides for the awarding of stock options and nonvested (restricted) shares to certain officers and directors of the Company. Awards are granted by the Compensation Committee of the Board of Directors based on the performance of the award recipients or other relevant factors. Compensation expense for share based awards is recorded over the vesting period at the fair value of the award at the time of grant. The exercise price of options or fair value of nonvested shares granted under the Company’s incentive plans is equal to the fair market value of the underlying stock at the grant date. The following tables show the activity of options and nonvested (restricted) shares granted, exercised, or forfeited under all of the Company’s option and incentive plans for the nine months ended June 30, 2016 : Number Weighted Weighted Aggregate (Dollars in Thousands, Except Share and Per Share Data) Options outstanding, September 30, 2015 189,088 $ 25.74 3.16 $ 3,027 Granted — — — Exercised (56,580 ) 25.12 1,316 Forfeited or expired — — — Options outstanding, June 30, 2016 132,508 $ 26.01 2.90 $ 3,306 Options exercisable, June 30, 2016 132,508 $ 26.01 2.90 $ 3,306 Number Weighted (Dollars in Thousands, Except Share and Per Share Data) Nonvested shares outstanding, September 30, 2015 44,002 $ 40.80 Granted 7,571 41.68 Vested (26,085 ) 40.52 Forfeited or expired 4,547 44.25 Nonvested shares outstanding, June 30, 2016 30,035 $ 41.42 At June 30, 2016 , stock based compensation expense not yet recognized in income totaled $ 291,017 , which is expected to be recognized over a weighted average remaining period of 1.83 years.

SEGMENT INFORMATION

SEGMENT INFORMATION	9 Months Ended
	Jun. 30, 2016
Segment Reporting [Abstract]
SEGMENT INFORMATION	SEGMENT INFORMATION An operating segment is generally defined as a component of a business for which discrete financial information is available and whose results are reviewed by the chief operating decision-maker. Operating segments are aggregated into reportable segments if certain criteria are met. In the Annual Report on Form 10-K for the year ended September 30, 2015 , the Company reported its results of operations through three business segments: Meta Payment Systems , Retail Bank , and Other . Effective October 1, 2015, segments are now aligned with the new management operating structure implemented by the Company for fiscal year 2016 . The Company accordingly has changed its basis of presentation for segments, and following such change, reports its results of operations through the following three business segments: Payments , Banking , and Corporate Services/Other . Certain shared services, including the investment portfolio, which was included in the former Retail Bank segment, is now included in Corporate Services/Other . AFS/IBEX and Refund Advantage were previously and are currently included in the Banking and Payments segments, respectively. Prior periods have been reclassified to conform to the current period presentation. The following tables present segment data for the Company for the three and nine months ended June 30, 2016 and 2015 , respectively. Payments Banking Corporate Total Three Months Ended June 30, 2016 Interest income $ 2,579 $ 9,759 $ 8,425 $ 20,763 Interest expense 44 344 456 844 Net interest income (expense) 2,535 9,415 7,969 19,919 Provision (recovery) for loan losses 1 2,097 — 2,098 Non-interest income 22,160 1,296 351 23,807 Non-interest expense 16,231 5,347 10,049 31,627 Income (loss) before income tax expense (benefit) 8,463 3,267 (1,729 ) 10,001 Total assets 48,203 860,493 2,235,470 3,144,166 Total deposits 1,908,961 277,995 — 2,186,956 Payments Banking Corporate Total Nine Months Ended June 30, 2016 Interest income $ 7,176 $ 27,559 $ 24,932 $ 59,667 Interest expense 138 913 1,204 2,255 Net interest income (expense) 7,038 26,646 23,728 57,412 Provision (recovery) for loan losses 1,034 3,023 — 4,057 Non-interest income 77,103 3,251 1,188 81,542 Non-interest expense 57,968 15,993 29,464 103,425 Income (loss) before tax 25,139 10,881 (4,548 ) 31,472 Total assets 48,203 860,493 2,235,470 3,144,166 Total deposits 1,908,961 277,995 — 2,186,956 Payments Banking Corporate Total Three Months Ended June 30, 2015 Interest income $ 1,814 $ 7,902 $ 5,538 $ 15,254 Interest expense 47 401 145 593 Net interest income (expense) 1,767 7,501 5,393 14,661 Provision (recovery) for loan losses — (436 ) 1,136 700 Non-interest income 13,808 870 746 15,424 Non-interest expense 11,744 4,487 8,242 24,473 Income (loss) before income tax expense (benefit) 3,831 4,320 (3,239 ) 4,912 Total assets 42,069 652,676 1,615,238 2,309,983 Total deposits 1,294,757 218,377 73 1,513,207 Payments Banking Corporate Total Nine Months Ended June 30, 2015 Interest income $ 5,460 $ 22,852 $ 16,932 $ 45,244 Interest expense 138 1,064 525 1,727 Net interest income (expense) 5,322 21,788 16,407 43,517 Provision (recovery) for loan losses — 205 1,136 1,341 Non-interest income 40,468 2,497 103 43,068 Non-interest expense 34,905 13,097 22,303 70,305 Income (loss) before income tax expense (benefit) 10,885 10,983 (6,929 ) 14,939 Total assets 42,069 652,676 1,615,238 2,309,983 Total deposits 1,294,757 218,377 73 1,513,207

NEW ACCOUNTING PRONOUNCEMENTS

NEW ACCOUNTING PRONOUNCEMENTS	9 Months Ended
	Jun. 30, 2016
New Accounting Pronouncements and Changes in Accounting Principles [Abstract]
NEW ACCOUNTING PRONOUNCEMENTS	NEW ACCOUNTING PRONOUNCEMENTS Accounting Standards Update (“ASU”) No. 2016-13, Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments This ASU requires organizations to replace the incurred loss impairment methodology with a methodology reflecting expected credit losses with considerations for a broader range of reasonable and supportable information to substantiate credit loss estimates . This ASU is effective for annual reporting periods beginning after December 15, 2019, and the Company is currently assessing the potential impact to the consolidated financial statements. ASU No. 2016-04, Extinguishment of liabilities (Subtopic 405-20): Recognition of Breakage for Certain Prepaid Stored-Value Products This ASU requires organizations to derecognize the deposit liabilities for unredeemed prepaid stored-value products (i.e. – breakage) consistently with breakage guidance in Topic 606, Revenue from Contracts with Customers. This ASU is effective for annual reporting periods beginning after December 15, 2017, and the Company is currently assessing the potential impact to the consolidated financial statements. ASU No. 2016-02, Leases (Topic 842): Amendments to the Leases Analysis This ASU requires organizations to recognize lease assets and lease liabilities on the balance sheet, along with disclosing key information about leasing arrangements. This update is effective for annual reporting periods beginning after December 15, 2018, including interim periods within that reporting period, and the Company is currently assessing the potential impact to the consolidated financial statements. ASU No 2015-16 – Business Combinations (Topic 805): Simplifying the Accounting for Measurement-Period Adjustments This ASU provides guidance regarding recognizing adjustments to provisional goodwill identified during the measurement period in the reporting period in which the adjustment is determined. Income statement effects, if any, will also need to be recorded in the period in which the adjustment is determined, as if the accounting had been completed at the acquisition date. This update is in effect for annual and interim periods beginning after December 15, 2015, and did not have a material impact on the Company’s consolidated financial statements. ASU No. 2014-09, Revenue Recognition – Revenue from Contracts with Customers (Topic 606) This ASU provides guidance on when to recognize revenue from contracts with customers. The objective of this ASU is to eliminate diversity in practice related to this topic and to develop guidance that would streamline and enhance revenue recognition requirements. The ASU defines five steps to recognize revenue, including identify the contract with a customer, identify the performance obligations in the contract, determine a transaction price, allocate the transaction price to the performance obligations and then recognize the revenue when or as the entity satisfies a performance obligation. This update is effective for annual reporting periods beginning after December 15, 2017, including interim periods within that reporting period, and the Company is currently assessing the potential impact to the consolidated financial statements. ASU No. 2015-01, Income Statement, Extraordinary and Unusual Items (Subtopic 225-20): Simplifying Income Statement Presentation by Eliminating the Concept of Extraordinary Items This ASU eliminates the concept of extraordinary items from U.S. GAAP. The ASU does not affect disclosure guidance for events or transactions that are unusual in nature or infrequent in their occurrence. This update is effective for annual and interim periods beginning after December 15, 2015, and did not have a material impact on the Company’s consolidated financial statements. ASU No. 2015-02, Consolidation (Topic 810): Amendments to the Consolidation Analysis This ASU changes the way reporting enterprises evaluate whether (a) they should consolidate limited partnerships and similar entities, (b) fees paid to a decision maker or service provider are variable interests in a variable interest entity (“VIE”), and (c) variable interests in a VIE held by related parties of the reporting enterprise require the reporting enterprise to consolidate the VIE. It also eliminates the VIE consolidation model based on majority exposure to variability that applied to certain investment companies and similar entities. This update is effective for annual and interim periods beginning after December 15, 2015, and did not have a material impact on the Company’s consolidated financial statements. ASU No. 2015-03, Interest-Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Costs This ASU provides guidance on balance sheet presentation requirements for debt issuance costs and debt discount and premium. The objective of this ASU is to simplify presentation of debt issuance costs by requiring that debt issuance costs related to a recognized debt liability be presented in the balance sheet as a direct deduction from the carrying amount of that debt liability, consistent with debt discounts. This update is effective for annual reporting periods beginning after December 15, 2015, including interim periods within that reporting period, and the Company is currently assessing the potential impact to the consolidated financial statements.

FAIR VALUE MEASUREMENTS

FAIR VALUE MEASUREMENTS	9 Months Ended
	Jun. 30, 2016
Fair Value Disclosures [Abstract]
FAIR VALUE MEASUREMENTS	FAIR VALUE MEASUREMENTS Accounting Standards Codification (“ASC”) 820, Fair Value Measurements defines fair value, establishes a framework for measuring the fair value of assets and liabilities using a hierarchy system and requires disclosures about fair value measurement. It clarifies that fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants in the market in which the reporting entity transacts. The fair value hierarchy is as follows: Level 1 Inputs – Valuation is based upon quoted prices for identical instruments traded in active markets that the Company has the ability to access at measurement date. Level 2 Inputs – Valuation is based upon quoted prices for similar instruments in active markets, quoted prices for identical or similar instruments in markets that are not active and model-based valuation techniques for which significant assumptions are observable in the market. Level 3 Inputs – Valuation is generated from model-based techniques that use significant assumptions not observable in the market and are used only to the extent that observable inputs are not available. These unobservable assumptions reflect the Company’s own estimates of assumptions that market participants would use in pricing the asset or liability. Valuation techniques include use of option pricing models, discounted cash flow models and similar techniques. Securities Available for Sale and Held to Maturity . Securities available for sale are recorded at fair value on a recurring basis and securities held to maturity are carried at amortized cost. Fair value measurement is based upon quoted prices, if available. If quoted prices are not available, fair values are measured using an independent pricing service. For both Level 1 and Level 2 securities, management uses various methods and techniques to corroborate prices obtained from the pricing service, including but not limited to reference to dealer or other market quotes, and by reviewing valuations of comparable instruments. The Company’s Level 1 securities include equity securities and mutual funds. Level 2 securities include U.S. Government agency and instrumentality securities, U.S. Government agency and instrumentality mortgage-backed securities, municipal bonds, corporate debt securities and trust preferred securities. The Company had no Level 3 securities at June 30, 2016 or September 30, 2015 . The fair values of securities are determined by obtaining quoted prices on nationally recognized securities exchanges (Level 1 inputs), or valuation based upon quoted prices for similar instruments in active markets, quoted prices for identical or similar instruments in markets that are not active and model based valuation techniques for which significant assumptions are observable in the market (Level 2 inputs). The Company considers these valuations supplied by a third party provider which utilizes several sources for valuing fixed-income securities. These sources include Interactive Data Corporation, Reuters, Standard and Poor’s, Bloomberg Financial Markets, Street Software Technology, and the third party provider’s own matrix and desk pricing. The Company, no less than annually, reviews the third party’s methods and source’s methodology for reasonableness and to ensure an understanding of inputs utilized in determining fair value. Sources utilized by the third party provider include but are not limited to pricing models that vary based by asset class and include available trade, bid, and other market information. This methodology includes but is not limited to broker quotes, proprietary models, descriptive terms and conditions databases, as well as extensive quality control programs. Monthly, the Company receives and compares prices provided by multiple securities dealers and pricing providers to validate the accuracy and reasonableness of prices received from the third party provider. On a monthly basis, the Investment Committee reviews mark-to-market changes in the securities portfolio for reasonableness. The following table summarizes the fair values of securities available for sale and held to maturity at June 30, 2016 and September 30, 2015 . Securities available for sale are measured at fair value on a recurring basis, while securities held to maturity are carried at amortized cost in the consolidated statements of financial condition. Fair Value At June 30, 2016 Available For Sale Held to Maturity (Dollars in Thousands) Total Level 1 Level 2 Level 3 Total Level 1 Level 2 Level 3 Debt securities Trust preferred securities $ 12,188 $ — $ 12,188 $ — $ — $ — $ — $ — Small business administration securities 84,104 — 84,104 — — — — — Obligations of states and political subdivisions — — — — 21,056 — 21,056 — Non-bank qualified obligations of states and political subdivisions 700,040 — 700,040 — 457,336 — 457,336 — Asset-backed securities 66,023 — 66,023 — — — — — Mortgage-backed securities 579,330 — 579,330 — 139,758 — 139,758 — Total debt securities 1,441,685 — 1,441,685 — 618,150 — 618,150 — Common equities and mutual funds 1,113 1,113 — — — — — — Total securities $ 1,442,798 $ 1,113 $ 1,441,685 $ — $ 618,150 $ — $ 618,150 $ — Fair Value At September 30, 2015 Available For Sale Held to Maturity (Dollars in Thousands) Total Level 1 Level 2 Level 3 Total Level 1 Level 2 Level 3 Debt securities Trust preferred and corporate securities $ 13,944 $ — $ 13,944 $ — $ — $ — $ — $ — Small business administration securities 56,056 — 56,056 — — — — — Obligations of states and political subdivisions — — — — 19,413 — 19,413 — Non-bank qualified obligations of states and political subdivisions 608,590 — 608,590 — 261,330 — 261,330 — Mortgage-backed securities 576,583 — 576,583 — 66,104 — 66,104 — Total debt securities 1,255,173 — 1,255,173 — 346,847 — 346,847 — Common equities and mutual funds 914 914 — — — — — — Total securities $ 1,256,087 $ 914 $ 1,255,173 $ — $ 346,847 $ — $ 346,847 $ — Loans. The Company does not record loans at fair value on a recurring basis. However, if a loan is considered impaired, an allowance for loan losses is established. Once a loan is identified as individually impaired, management measures impairment in accordance with ASC 310, Receivables . The following table summarizes the assets of the Company that are measured at fair value in the consolidated statements of financial condition on a non-recurring basis as of June 30, 2016 and September 30, 2015 . Fair Value At June 30, 2016 (Dollars in Thousands) Total Level 1 Level 2 Level 3 Impaired Loans, net One to four family residential mortgage loans $ 77 $ — $ — $ 77 Total $ 77 $ — $ — $ 77 Fair Value At September 30, 2015 (Dollars in Thousands) Total Level 1 Level 2 Level 3 Impaired Loans, net Commercial and multi-family real estate loans $ 663 $ — $ — $ 663 Agricultural operating loans 1,880 — — 1,880 Total $ 2,543 $ — $ — $ 2,543 Quantitative Information About Level 3 Fair Value Measurements (Dollars in Thousands) Fair Value at Valuation Unobservable Input Impaired Loans, net $ 77 Market approach Appraised values (1) (1) The Company generally relies on external appraisers to develop this information. Management reduced the appraised value by estimated selling costs in a range of 4% to 10% . Quantitative Information About Level 3 Fair Value Measurements (Dollars in Thousands) Fair Value at Valuation Unobservable Input Impaired Loans, net $ 2,543 Market approach Appraised values (1) (1) The Company generally relies on external appraisers to develop this information. Management reduced the appraised value by estimated selling costs in a range of 4% to 10% . The following table discloses the Company’s estimated fair value amounts of its financial instruments. It is management’s belief that the fair values presented below are reasonable based on the valuation techniques and data available to the Company as of June 30, 2016 and September 30, 2015 , as more fully described below. The operations of the Company are managed from a going concern basis and not a liquidation basis. As a result, the ultimate value realized for the financial instruments presented could be substantially different when actually recognized over time through the normal course of operations. Additionally, a substantial portion of the Company’s inherent value is the Bank’s capitalization and franchise value. Neither of these components have been given consideration in the presentation of fair values below. The following presents the carrying amount and estimated fair value of the financial instruments held by the Company at June 30, 2016 and September 30, 2015 . June 30, 2016 Carrying Estimated Level 1 Level 2 Level 3 (Dollars in Thousands) Financial assets Cash and cash equivalents $ 36,830 $ 36,830 $ 36,830 $ — $ — Securities available for sale 1,442,798 1,442,798 1,113 1,441,685 — Securities held to maturity 604,589 618,150 — 618,150 — Total securities 2,047,387 2,060,948 1,113 2,059,835 — Loans receivable: One to four family residential mortgage loans 150,461 156,610 — — 156,610 Commercial and multi-family real estate loans 386,798 386,551 — — 386,551 Agricultural real estate loans 64,130 64,464 — — 64,464 Consumer loans 36,986 36,376 — — 36,376 Commercial operating loans 40,971 41,336 — — 41,336 Agricultural operating loans 40,435 40,241 — — 40,241 Premium finance loans 141,342 144,180 — — 144,180 Total loans receivable 861,123 869,758 — — 869,758 Federal Home Loan Bank stock 25,311 25,311 — 25,311 — Accrued interest receivable 17,911 17,911 17,911 — — Financial liabilities Noninterest bearing demand deposits 1,922,802 1,922,802 1,922,802 — — Interest bearing demand deposits, savings, and money markets 163,818 163,818 163,818 — — Certificates of deposit 100,336 100,066 — 100,066 — Total deposits 2,186,956 2,186,686 2,086,620 100,066 — Advances from Federal Home Loan Bank 107,000 108,274 — 108,274 — Federal funds purchased 437,000 437,000 — 437,000 — Securities sold under agreements to repurchase 2,234 2,234 — 2,234 — Subordinated debentures 10,310 10,430 — 10,430 — Accrued interest payable 337 337 337 — — September 30, 2015 Carrying Estimated Level 1 Level 2 Level 3 (Dollars in Thousands) Financial assets Cash and cash equivalents $ 27,658 $ 27,658 $ 27,658 $ — $ — Securities available for sale 1,256,087 1,256,087 914 1,255,173 — Securities held to maturity 345,744 346,847 — 346,847 — Total securities 1,601,831 1,602,934 914 1,602,020 — Loans receivable: One to four family residential mortgage loans 125,021 121,385 — — 121,385 Commercial and multi-family real estate loans 310,199 314,372 — — 314,372 Agricultural real estate loans 64,316 66,682 — — 66,682 Consumer loans 33,527 33,504 — — 33,504 Commercial operating loans 29,893 23,245 — — 23,245 Agricultural operating loans 43,626 40,003 — — 40,003 Premium finance loans 106,505 108,583 — — 108,583 Total loans receivable 713,087 707,774 — — 707,774 Federal Home Loan Bank stock 24,410 24,410 — 24,410 — Accrued interest receivable 13,352 13,352 13,352 — — Financial liabilities Noninterest bearing demand deposits 1,449,101 1,369,672 1,369,672 — — Interest bearing demand deposits, savings, and money markets 117,262 115,204 115,204 — — Certificates of deposit 91,171 91,304 — 91,304 — Total deposits 1,657,534 1,576,180 1,484,876 91,304 — Advances from Federal Home Loan Bank 7,000 8,630 — 8,630 — Federal funds purchased 540,000 540,000 — 540,000 — Securities sold under agreements to repurchase 4,007 4,007 — 4,007 — Subordinated debentures 10,310 10,416 — 10,416 — Accrued interest payable 272 272 272 — — The following sets forth the methods and assumptions used in determining the fair value estimates for the Company’s financial instruments at June 30, 2016 and September 30, 2015 . CASH AND CASH EQUIVALENTS The carrying amount of cash and short-term investments is assumed to approximate the fair value. SECURITIES AVAILABLE FOR SALE AND HELD TO MATURITY Securities available for sale are recorded at fair value on a recurring basis and securities held to maturity are carried at amortized cost. Fair values for investment securities are based on obtaining quoted prices on nationally recognized securities exchanges, or matrix pricing, which is a mathematical technique widely used in the industry to value debt securities without relying exclusively on quoted prices for the specific securities, but rather by relying on the securities’ relationship to other benchmark quoted securities. LOANS RECEIVABLE, NET The fair value of loans is estimated using a historical or replacement cost basis concept ( i.e. an entrance price concept). The fair value of loans was estimated by discounting the future cash flows using the current rates at which similar loans would be made to borrowers and for similar remaining maturities. When using the discounting method to determine fair value, loans were grouped by homogeneous loans with similar terms and conditions and discounted at a target rate at which similar loans would be made to borrowers at June 30, 2016 or September 30, 2015 . In addition, when computing the estimated fair value for all loans, allowances for loan losses have been subtracted from the calculated fair value as a result of the discounted cash flow which approximates the fair value adjustment for the credit quality component. FEDERAL HOME LOAN BANK (“FHLB”) STOCK The fair value of such stock is assumed to approximate book value since the Company is only able to redeem this stock at par value. ACCRUED INTEREST RECEIVABLE The carrying amount of accrued interest receivable is assumed to approximate the fair value. DEPOSITS The carrying values of non-interest bearing checking deposits, interest bearing checking deposits, savings, and money markets is assumed to approximate fair value, since such deposits are immediately withdrawable without penalty. The fair value of time certificates of deposit was estimated by discounting expected future cash flows by the current rates offered on certificates of deposit with similar remaining maturities. In accordance with ASC 825, Financial Instruments , no value has been assigned to the Company’s long-term relationships with its deposit customers (core value of deposits intangible) since such intangible is not a financial instrument as defined under ASC 825. ADVANCES FROM FHLB The fair value of such advances was estimated by discounting the expected future cash flows using current interest rates for advances with similar terms and remaining maturities. FEDERAL FUNDS PURCHASED The carrying amount of federal funds purchased is assumed to approximate the fair value. SECURITIES SOLD UNDER AGREEMENTS TO REPURCHASE AND SUBORDINATED DEBENTURES The fair value of these instruments was estimated by discounting the expected future cash flows using derived interest rates approximating market over the contractual maturity of such borrowings. ACCRUED INTEREST PAYABLE The carrying amount of accrued interest payable is assumed to approximate the fair value. LIMITATIONS It must be noted that fair value estimates are made at a specific point in time, based on relevant market information about the financial instrument. Additionally, fair value estimates are based on existing on- and off-balance sheet financial instruments without attempting to estimate the value of anticipated future business, customer relationships and the value of assets and liabilities that are not considered financial instruments. These estimates do not reflect any premium or discount that could result from offering the Company’s entire holdings of a particular financial instrument for sale at one time. Furthermore, since no market exists for certain of the Company’s financial instruments, fair value estimates may be based on judgments regarding future expected loss experience, current economic conditions, risk characteristics of various financial instruments and other factors. These estimates are subjective in nature and involve uncertainties and matters of significant judgment and therefore cannot be determined with a high level of precision. Changes in assumptions as well as tax considerations could significantly affect the estimates. Accordingly, based on the limitations described above, the aggregate fair value estimates are not intended to represent the underlying value of the Company, on either a going concern or a liquidation basis.

GOODWILL AND INTANGIBLE ASSETS

GOODWILL AND INTANGIBLE ASSETS	9 Months Ended
	Jun. 30, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
GOODWILL AND INTANGIBLE ASSETS	GOODWILL AND INTANGIBLE ASSETS The Company recorded a total of $ 36.9 million of goodwill during the fiscal year ended September 30, 2015 , due to two separate business combinations – $ 11.6 million of goodwill in connection with the purchase of substantially all of the commercial loan portfolio and related assets of AFS/IBEX on December 2, 2014, and $ 25.4 million in goodwill in connection with the purchase of substantially all of the assets and liabilities of Fort Knox Financial Services Corporation and its subsidiary (collectively referred to as “Refund Advantage”) on September 8, 2015. The goodwill associated with these transactions is deductible for tax purposes. As part of the each business combination, the Company also recognized the following amortizable intangible assets: AFS/IBEX Intangible Amount Book Amortization Method Trademark $ 540 15 Straight Line Non-Compete $ 260 3 Straight Line Customer Relationships $ 7,240 30 Accelerated Other $ 173 Varied Straight Line Refund Advantage Intangible Amount Book Amortization Method Trademark $ 4,950 30 Accelerated Non-Compete $ 40 3 Straight Line Customer Relationships $ 18,800 12 to 20 Accelerated Other $ 329 Varied Straight Line The changes in the carrying amount of the Company’s goodwill and intangible assets for the nine months ended June 30, 2016 and 2015 are as follows: June 30, 2016 2015 (Dollars in Thousands) Goodwill Balance as of September 30 $ 36,928 $ — Acquisitions during the period — 11,578 Write-offs during the period — — Balance as of June 30 $ 36,928 $ 11,578 Trademark Non-Compete Customer All Others Total Intangibles Balance as of September 30, 2015 $ 5,439 $ 227 $ 24,811 $ 3,100 $ 33,577 Acquisitions during the period — — — 155 155 Amortization during the period (216 ) (75 ) (3,191 ) (162 ) (3,644 ) Write-offs during the period — — — — — Balance as of June 30, 2016 $ 5,223 $ 152 $ 21,620 $ 3,093 $ 30,088 Trademark Non-Compete Customer All Others Total Intangibles Balance as of September 30, 2014 $ — $ — $ — $ 2,588 $ 2,588 Acquisitions during the period 540 260 7,240 468 8,508 Amortization during the period (21 ) (51 ) (689 ) (198 ) (959 ) Write-offs during the period — — — — — Balance as of June 30, 2015 $ 519 $ 209 $ 6,551 $ 2,858 $ 10,137 The Company tests intangible assets for impairment at least annually or more often if conditions indicate a possible impairment. There was no impairment to intangible assets during the nine months ended June 30, 2016 and 2015 . The annual goodwill impairment test will be conducted at September 30, 2016 .

REGULATORY MATTERS AND SETTLEME

REGULATORY MATTERS AND SETTLEMENT OF OTS ENFORCEMENT ACTIONS	9 Months Ended
	Jun. 30, 2016
Banking and Thrift [Abstract]
REGULATORY MATTERS AND SETTLEMENT OF OTS ENFORCEMENT ACTIONS	REGULATORY MATTERS AND SETTLEMENT OF OTS ENFORCEMENT ACTIONS On July 21, 2011, pursuant to the Dodd Frank Act, the OTS was integrated into the OCC and the functions of the OTS related to thrift holding companies were transferred to the Federal Reserve. The OCC, as the Bank’s primary federal regulator, is responsible for the ongoing examination, supervision and regulation of the Bank. The Dodd Frank Act maintains the existence of the federal savings association charter and the HOLA, the primary statute governing federal savings banks. The Federal Reserve is responsible for the ongoing examination, supervision and regulation of the Company. Prior to passage of the Dodd-Frank Act, the OTS had issued supervisory directives to the Bank, consent orders to the Bank and the Company, and had taken other regulatory action to require the Bank to reimburse certain consumers in connection with a credit program that was discontinued. All supervisory directives have been terminated, and on August 7, 2014, the OCC terminated the Bank’s Consent Order. A consent order that had been in effect against the Company was terminated on May 21, 2015 by the Federal Reserve. On January 5, 2015, the Federal Deposit Insurance Corporation (“FDIC”) published industry guidance in the form of Frequently Asked Questions (“FAQs”) with respect to the categorization of deposit liabilities as “brokered” deposits. On November 13, 2015, the FDIC issued for comment updated and annotated FAQs, and on June 30, the FDIC finalized the FAQs. The Company believes that the final FAQs do not materially impact the processes that it uses to identify, accept and report brokered deposits. On April 26, 2016, FDIC issued a final rule to amend how small banks (less than $10 billion in assets that have been FDIC insured for at least five years) are assessed for deposit insurance. The final rule will impose higher assessments for banks that FDIC believes present higher risk profiles. The new assessment rule becomes effective on July 1, 2016, if the FDIC’s reserve ratio reaches 1.15 percent before that date, and on the first day of the calendar quarter after the reserve ratio reaches 1.15 percent if it has not reached that level by July 1, 2016. Due to the Bank’s status as a "well-capitalized" institution under the FDIC's prompt corrective action regulations, and further with respect to the Bank’s financial condition in general, the Company does not at this time anticipate that either the Guidance or the Final Rule will have a material adverse impact on the Company’s business operations. However, should the Bank ever fail to be well-capitalized in the future, as a result of failing to meet the well-capitalized requirements, or the imposition of an individual minimum capital requirement or similar formal requirements, then, notwithstanding that the Bank has capital in excess of the well-capitalized minimum requirements, the Bank would be prohibited, absent waiver from the FDIC, from utilizing brokered deposits (i.e., may not accept, renew or rollover brokered deposits), which could produce serious adverse effects on the Company’s liquidity, and financial condition and results of operations. Similarly, should the Bank’s financial condition in general deteriorate, future FDIC assessments could have a material adverse effect on the Company.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	9 Months Ended
	Jun. 30, 2016
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	SUBSEQUENT EVENTS Management has evaluated subsequent events. There were no material subsequent events that would require recognition or disclosure in our consolidated financial statements as of and for the quarter ended June 30, 2016 .

NEW ACCOUNTING PRONOUNCEMENTS (

NEW ACCOUNTING PRONOUNCEMENTS (Policies)	9 Months Ended
	Jun. 30, 2016
New Accounting Pronouncements and Changes in Accounting Principles [Abstract]
New Accounting Pronouncements	No. 2016-04, Extinguishment of liabilities (Subtopic 405-20): Recognition of Breakage for Certain Prepaid Stored-Value Products This ASU requires organizations to derecognize the deposit liabilities for unredeemed prepaid stored-value products (i.e. – breakage) consistently with breakage guidance in Topic 606, Revenue from Contracts with Customers. This ASU is effective for annual reporting periods beginning after December 15, 2017, and the Company is currently assessing the potential impact to the consolidated financial statements. ASU No. 2016-02, Leases (Topic 842): Amendments to the Leases Analysis This ASU requires organizations to recognize lease assets and lease liabilities on the balance sheet, along with disclosing key information about leasing arrangements. This update is effective for annual reporting periods beginning after December 15, 2018, including interim periods within that reporting period, and the Company is currently assessing the potential impact to the consolidated financial statements. ASU No 2015-16 – Business Combinations (Topic 805): Simplifying the Accounting for Measurement-Period Adjustments This ASU provides guidance regarding recognizing adjustments to provisional goodwill identified during the measurement period in the reporting period in which the adjustment is determined. Income statement effects, if any, will also need to be recorded in the period in which the adjustment is determined, as if the accounting had been completed at the acquisition date. This update is in effect for annual and interim periods beginning after December 15, 2015, and did not have a material impact on the Company’s consolidated financial statements. ASU No. 2014-09, Revenue Recognition – Revenue from Contracts with Customers (Topic 606) This ASU provides guidance on when to recognize revenue from contracts with customers. The objective of this ASU is to eliminate diversity in practice related to this topic and to develop guidance that would streamline and enhance revenue recognition requirements. The ASU defines five steps to recognize revenue, including identify the contract with a customer, identify the performance obligations in the contract, determine a transaction price, allocate the transaction price to the performance obligations and then recognize the revenue when or as the entity satisfies a performance obligation. This update is effective for annual reporting periods beginning after December 15, 2017, including interim periods within that reporting period, and the Company is currently assessing the potential impact to the consolidated financial statements. ASU No. 2015-01, Income Statement, Extraordinary and Unusual Items (Subtopic 225-20): Simplifying Income Statement Presentation by Eliminating the Concept of Extraordinary Items This ASU eliminates the concept of extraordinary items from U.S. GAAP. The ASU does not affect disclosure guidance for events or transactions that are unusual in nature or infrequent in their occurrence. This update is effective for annual and interim periods beginning after December 15, 2015, and did not have a material impact on the Company’s consolidated financial statements. ASU No. 2015-02, Consolidation (Topic 810): Amendments to the Consolidation Analysis This ASU changes the way reporting enterprises evaluate whether (a) they should consolidate limited partnerships and similar entities, (b) fees paid to a decision maker or service provider are variable interests in a variable interest entity (“VIE”), and (c) variable interests in a VIE held by related parties of the reporting enterprise require the reporting enterprise to consolidate the VIE. It also eliminates the VIE consolidation model based on majority exposure to variability that applied to certain investment companies and similar entities. This update is effective for annual and interim periods beginning after December 15, 2015, and did not have a material impact on the Company’s consolidated financial statements. ASU No. 2015-03, Interest-Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Costs This ASU provides guidance on balance sheet presentation requirements for debt issuance costs and debt discount and premium. The objective of this ASU is to simplify presentation of debt issuance costs by requiring that debt issuance costs related to a recognized debt liability be presented in the balance sheet as a direct deduction from the carrying amount of that debt liability, consistent with debt discounts. This update is effective for annual reporting periods beginning after December 15, 2015, including interim periods within that reporting period, and the Company is currently assessing the potential impact to the consolidated financial statements.

CREDIT DISCLOSURES (Tables)

CREDIT DISCLOSURES (Tables)	9 Months Ended
	Jun. 30, 2016
Receivables [Abstract]
Schedule of Loan Receivables	Loans receivable at June 30, 2016 and September 30, 2015 are as follows: June 30, 2016 September 30, 2015 (Dollars in Thousands) 1-4 Family Real Estate $ 150,461 $ 125,021 Commercial and Multi-Family Real Estate 386,798 310,199 Agricultural Real Estate 64,130 64,316 Consumer 36,986 33,527 Commercial Operating 40,971 29,893 Agricultural Operating 40,435 43,626 Premium Finance 141,342 106,505 Total Loans Receivable 861,123 713,087 Less: Allowance for Loan Losses (6,120 ) (6,255 ) Net Deferred Loan Origination Fees (497 ) (577 ) Total Loans Receivable, Net $ 854,506 $ 706,255
Activity in Allowance for Loan Losses	Activity in the allowance for loan losses and balances of loans receivable by portfolio segment for the three and nine month periods ended June 30, 2016 and 2015 is as follows: 1-4 Family Commercial and Agricultural Consumer Commercial Agricultural Premium Unallocated Total (Dollars in Thousands) Three Months Ended Allowance for loan losses: Beginning balance $ 327 $ 1,694 $ 154 $ 1,059 $ 45 $ 3,327 $ 477 $ 348 $ 7,431 Provision (recovery) for loan losses 66 428 49 (243 ) 281 1,436 95 (14 ) 2,098 Charge offs — (95 ) — (1 ) — (3,253 ) (104 ) — (3,453 ) Recoveries — — — 1 — — 43 — 44 Ending balance $ 393 $ 2,027 $ 203 $ 816 $ 326 $ 1,510 $ 511 $ 334 $ 6,120 Nine Months Ended Allowance for loan losses: Beginning balance $ 278 $ 1,187 $ 163 $ 20 $ 28 $ 3,537 $ 293 $ 749 $ 6,255 Provision (recovery) for loan 115 1,225 40 796 298 1,226 772 (415 ) 4,057 Charge offs — (385 ) — (1 ) — (3,253 ) (631 ) — (4,270 ) Recoveries — — — 1 — — 77 — 78 Ending balance $ 393 $ 2,027 $ 203 $ 816 $ 326 $ 1,510 $ 511 $ 334 $ 6,120 Ending balance: individually evaluated for impairment 31 — — — — — — — 31 Ending balance: collectively evaluated for impairment 362 2,027 203 816 326 1,510 511 334 6,089 Total $ 393 $ 2,027 $ 203 $ 816 $ 326 $ 1,510 $ 511 $ 334 $ 6,120 Loans: Ending balance: individually 210 994 — — 3 — — — 1,207 Ending balance: collectively 150,251 385,804 64,130 36,986 40,968 40,435 141,342 — 859,916 Total $ 150,461 $ 386,798 $ 64,130 $ 36,986 $ 40,971 $ 40,435 $ 141,342 $ — $ 861,123 1-4 Family Commercial and Agricultural Consumer Commercial Agricultural Premium Unallocated Total (Dollars in Thousands) Three Months Ended Allowance for loan losses: Beginning balance $ 522 $ 1,218 $ 265 $ 78 $ 101 $ 667 $ 168 $ 2,697 $ 5,716 Provision (recovery) for loan losses 8 34 164 5 9 1,940 100 (1,560 ) 700 Charge offs — — — — — (150 ) (96 ) — (246 ) Recoveries — — — — — — 62 — 62 Ending balance $ 530 $ 1,252 $ 429 $ 83 $ 110 $ 2,457 $ 234 $ 1,137 $ 6,232 Nine Months Ended Allowance for loan losses: Beginning balance $ 552 $ 1,575 $ 263 $ 78 $ 93 $ 719 $ — $ 2,117 $ 5,397 Provision (recovery) for loan 23 (115 ) 166 5 14 1,888 340 (980 ) 1,341 Charge offs (45 ) (214 ) — — — (150 ) (194 ) — (603 ) Recoveries — 6 — — 3 — 88 — 97 Ending balance $ 530 $ 1,252 $ 429 $ 83 $ 110 $ 2,457 $ 234 $ 1,137 $ 6,232 Ending balance: individually — 265 — — — 2,161 — — 2,426 Ending balance: collectively 530 987 429 83 110 296 234 1,137 3,806 Total $ 530 $ 1,252 $ 429 $ 83 $ 110 $ 2,457 $ 234 $ 1,137 $ 6,232 Loans: Ending balance: individually 124 1,397 — — 13 5,869 — — 7,403 Ending balance: collectively 118,592 277,513 64,173 32,968 29,991 35,642 91,740 — 650,619 Total $ 118,716 $ 278,910 $ 64,173 $ 32,968 $ 30,004 $ 41,511 $ 91,740 $ — $ 658,022
Asset Classification of Loans Excluding Loans Held for Sale	The asset classification of loans at June 30, 2016 and September 30, 2015 are as follows: June 30, 2016 1-4 Family Commercial and Agricultural Consumer Commercial Agricultural Premium Total (Dollars in Thousands) Pass $ 149,303 $ 385,631 $ 34,803 $ 36,986 $ 40,194 $ 21,182 $ 141,342 $ 809,441 Watch 1,029 609 2,934 — 705 5,007 — 10,284 Special Mention 21 — 25,765 — — 5,204 — 30,990 Substandard 108 558 628 — 72 9,042 — 10,408 Doubtful — — — — — — — — $ 150,461 $ 386,798 $ 64,130 $ 36,986 $ 40,971 $ 40,435 $ 141,342 $ 861,123 September 30, 2015 1-4 Family Commercial and Agricultural Consumer Commercial Agricultural Premium Total (Dollars in Thousands) Pass $ 124,775 $ 307,876 $ 35,106 $ 33,527 $ 29,052 $ 29,336 $ 106,505 $ 666,177 Watch 212 1,419 26,703 — 712 1,079 — 30,125 Special Mention 10 — 877 — — 4,014 — 4,901 Substandard 24 904 1,630 — 129 9,197 — 11,884 Doubtful — — — — — — — — $ 125,021 $ 310,199 $ 64,316 $ 33,527 $ 29,893 $ 43,626 $ 106,505 $ 713,087
Summary of Past Due Loans	Past due loans at June 30, 2016 and September 30, 2015 are as follows: June 30, 2016 30-59 Days 60-89 Days Greater Than Total Past Current Non-Accrual Total Loans (Dollars in Thousands) 1-4 Family Real Estate $ 419 $ 83 $ — $ 502 $ 149,831 $ 128 $ 150,461 Commercial and Multi-Family Real Estate — — — — 386,285 513 386,798 Agricultural Real Estate 2,385 — — 2,385 61,745 — 64,130 Consumer 19 17 53 89 36,897 — 36,986 Commercial Operating 354 — — 354 40,617 — 40,971 Agricultural Operating — 106 — 106 40,329 — 40,435 Premium Finance 892 351 1,514 2,757 138,585 — 141,342 Total $ 4,069 $ 557 $ 1,567 $ 6,193 $ 854,289 $ 641 $ 861,123 September 30, 2015 30-59 Days 60-89 Days Greater Than Total Past Current Non-Accrual Total Loans (Dollars in Thousands) 1-4 Family Real Estate $ 142 $ — $ — $ 142 $ 124,855 $ 24 $ 125,021 Commercial and Multi-Family Real Estate — — — — 309,295 904 310,199 Agricultural Real Estate — — — — 64,316 — 64,316 Consumer 152 — 13 165 33,362 — 33,527 Commercial Operating — — — — 29,893 — 29,893 Agricultural Operating — — — — 38,494 5,132 43,626 Premium Finance 702 362 1,728 2,792 103,713 — 106,505 Total $ 996 $ 362 $ 1,741 $ 3,099 $ 703,928 $ 6,060 $ 713,087
Impaired Loans	Impaired loans at June 30, 2016 and September 30, 2015 are as follows: Recorded Unpaid Principal Specific June 30, 2016 (Dollars in Thousands) Loans without a specific valuation allowance 1-4 Family Real Estate $ 102 $ 102 $ — Commercial and Multi-Family Real Estate 994 1,379 — Commercial Operating 3 3 — Total $ 1,099 $ 1,484 $ — Loans with a specific valuation allowance Commercial and Multi-Family Real Estate $ 108 $ 108 $ 31 Total $ 108 $ 108 $ 31 Recorded Unpaid Principal Specific September 30, 2015 (Dollars in Thousands) Loans without a specific valuation allowance 1-4 Family Real Estate $ 121 $ 121 $ — Commercial and Multi-Family Real Estate 446 446 — Commercial Operating 11 11 — Total $ 578 $ 578 $ — Loans with a specific valuation allowance Commercial and Multi-Family Real Estate $ 904 $ 904 $ 241 Agricultural Operating 5,132 5,282 3,252 Total $ 6,036 $ 6,186 $ 3,493 The following table provides the average recorded investment in impaired loans for the three and nine month periods ended June 30, 2016 and 2015 . Three Months Ended June 30, Nine Months Ended June 30, 2016 2015 2016 2015 Average Average Average Average (Dollars in Thousands) 1-4 Family Real Estate $ 146 $ 162 $ 127 $ 276 Commercial and Multi-Family Real Estate 1,059 1,406 1,221 2,358 Agricultural Real Estate — — — — Consumer — 1 — — Commercial Operating 5 15 8 18 Agricultural Operating 2,280 6,046 3,891 2,871 Premium Finance — — — — Total $ 3,490 $ 7,630 $ 5,247 $ 5,523

EARNINGS PER COMMON SHARE ("E25

EARNINGS PER COMMON SHARE ("EPS") (Tables)	9 Months Ended
	Jun. 30, 2016
Earnings Per Share [Abstract]
Reconciliation of Net Income and Common Stock Share Amounts Used in Computation of Basic and Diluted EPS	A reconciliation of net income and common stock share amounts used in the computation of basic and diluted EPS for the three and nine months ended June 30, 2016 and 2015 is presented below. Three Months Ended June 30, 2016 2015 (Dollars in Thousands, Except Share and Per Share Data) Earnings Net Income $ 8,873 $ 4,640 Basic EPS Weighted average common shares outstanding 8,512,043 6,942,486 Less weighted average nonvested shares 29,723 3,922 Weighted average common shares outstanding 8,482,320 6,938,564 Earnings Per Common Share Basic $ 1.05 $ 0.67 Diluted EPS Weighted average common shares outstanding for basic earnings per common share 8,482,320 6,938,564 Add dilutive effect of assumed exercises of stock options, net of tax benefits 65,696 74,060 Weighted average common and dilutive potential common shares outstanding 8,548,016 7,012,624 Earnings Per Common Share Diluted $ 1.04 $ 0.66 Nine Months Ended June 30, 2016 2015 (Dollars in Thousands, Except Share and Per Share Data) Earnings Net Income $ 27,214 $ 13,416 Basic EPS Weighted average common shares outstanding 8,416,724 6,555,415 Less weighted average nonvested shares 28,849 4,193 Weighted average common shares outstanding 8,387,875 6,551,222 Earnings Per Common Share Basic $ 3.24 $ 2.05 Diluted EPS Weighted average common shares outstanding for basic earnings per common share 8,387,875 6,551,222 Add dilutive effect of assumed exercises of stock options, net of tax benefits 64,324 65,228 Weighted average common and dilutive potential common shares outstanding 8,452,199 6,616,450 Earnings Per Common Share Diluted $ 3.22 $ 2.03

SECURITIES (Tables)

SECURITIES (Tables)	9 Months Ended
	Jun. 30, 2016
Investments, Debt and Equity Securities [Abstract]
Securities Available for Sale	The amortized cost, gross unrealized gains and losses and estimated fair values of available for sale and held to maturity securities at June 30, 2016 and September 30, 2015 are presented below. Available For Sale GROSS GROSS At June 30, 2016 AMORTIZED UNREALIZED UNREALIZED FAIR (Dollars in Thousands) Debt securities Trust preferred securities $ 14,934 $ — $ (2,746 ) $ 12,188 Small business administration securities 81,786 2,318 — 84,104 Non-bank qualified obligations of states and political subdivisions 663,861 36,314 (135 ) 700,040 Asset-backed securities 66,955 70 (1,002 ) 66,023 Mortgage-backed securities 576,436 3,573 (679 ) 579,330 Total debt securities 1,403,972 42,275 (4,562 ) 1,441,685 Common equities and mutual funds 761 356 (4 ) 1,113 Total available for sale securities $ 1,404,733 $ 42,631 $ (4,566 ) $ 1,442,798 At September 30, 2015 AMORTIZED GROSS GROSS FAIR (Dollars in Thousands) Debt securities Trust preferred and corporate securities $ 16,199 $ 8 $ (2,263 ) $ 13,944 Small business administration securities 54,493 1,563 — 56,056 Non-bank qualified obligations of states and political subdivisions 603,165 7,240 (1,815 ) 608,590 Mortgage-backed securities 580,165 1,283 (4,865 ) 576,583 Total debt securities 1,254,022 10,094 (8,943 ) 1,255,173 Common equities and mutual funds 639 283 (8 ) 914 Total available for sale securities $ 1,254,661 $ 10,377 $ (8,951 ) $ 1,256,087
Securities Held to Maturity	Held to Maturity GROSS GROSS At June 30, 2016 AMORTIZED UNREALIZED UNREALIZED FAIR (Dollars in Thousands) Debt securities Obligations of states and political subdivisions $ 20,644 $ 434 $ (22 ) $ 21,056 Non-bank qualified obligations of states and political subdivisions 444,807 12,529 — 457,336 Mortgage-backed securities 139,138 620 — 139,758 Total held to maturity securities $ 604,589 $ 13,583 $ (22 ) $ 618,150 At September 30, 2015 AMORTIZED GROSS GROSS FAIR (Dollars in Thousands) Debt securities Obligations of states and political subdivisions $ 19,540 $ 60 $ (187 ) $ 19,413 Non-bank qualified obligations of states and political subdivisions 259,627 2,122 (419 ) 261,330 Mortgage-backed securities 66,577 — (473 ) 66,104 Total held to maturity securities $ 345,744 $ 2,182 $ (1,079 ) $ 346,847
Trust Preferred Securities Included in Securities Available for Sale	Included in securities available for sale are trust preferred securities as follows: At June 30, 2016 Issuer (1) Amortized Cost Fair Value Unrealized S&P Moody's (Dollars in Thousands) Key Corp. Capital I $ 4,987 $ 4,011 $ (976 ) BB+ Baa2 Huntington Capital Trust II SE 4,980 3,834 (1,146 ) BB Baa2 PNC Capital Trust 4,967 4,343 (624 ) BBB- Baa1 Total $ 14,934 $ 12,188 $ (2,746 ) (1) Trust preferred securities are single-issuance. There are no known deferrals, defaults or excess subordination. At September 30, 2015 Issuer (1) Amortized Cost Fair Value Unrealized S&P Moody's (Dollars in Thousands) Key Corp. Capital I $ 4,986 $ 4,189 $ (797 ) BB+ Baa2 Huntington Capital Trust II SE 4,979 4,076 (903 ) BB Baa2 PNC Capital Trust 4,965 4,402 (563 ) BBB- Baa1 Total $ 14,930 $ 12,667 $ (2,263 ) (1) Trust preferred securities are single-issuance. There are no known deferrals, defaults or excess subordination
Gross Unrealized Losses and Fair Value of Securities Available for Sale in Continuous Unrealized Loss Position	Gross unrealized losses and fair value, aggregated by investment category and length of time that individual securities have been in a continuous unrealized loss position at June 30, 2016 and September 30, 2015 , are as follows: Available For Sale LESS THAN 12 MONTHS OVER 12 MONTHS TOTAL At June 30, 2016 Fair Unrealized Fair Unrealized Fair Unrealized (Dollars in Thousands) Debt securities Trust preferred securities $ — $ — $ 12,188 $ (2,746 ) $ 12,188 $ (2,746 ) Non-bank qualified obligations of states and political subdivisions — — 12,018 (135 ) 12,018 (135 ) Asset-backed securities 49,900 (1,002 ) — — 49,900 (1,002 ) Mortgage-backed securities — — 128,968 (679 ) 128,968 (679 ) Total debt securities 49,900 (1,002 ) 153,174 (3,560 ) 203,074 (4,562 ) Common equities and mutual funds — — 124 (4 ) 124 (4 ) Total available for sale securities $ 49,900 $ (1,002 ) $ 153,298 $ (3,564 ) $ 203,198 $ (4,566 ) LESS THAN 12 MONTHS OVER 12 MONTHS TOTAL At September 30, 2015 Fair Unrealized Fair Unrealized Fair Unrealized (Dollars in Thousands) Debt securities Trust preferred and corporate securities $ — $ — $ 12,667 $ (2,263 ) $ 12,667 $ (2,263 ) Non-bank qualified obligations of states and political subdivisions 97,006 (860 ) 42,583 (955 ) 139,589 (1,815 ) Mortgage-backed securities 448,988 (4,301 ) 48,079 (564 ) 497,067 (4,865 ) Total debt securities 545,994 (5,161 ) 103,329 (3,782 ) 649,323 (8,943 ) Common equities and mutual funds — — 121 (8 ) 121 (8 ) Total available for sale securities $ 545,994 $ (5,161 ) $ 103,450 $ (3,790 ) $ 649,444 $ (8,951 )
Gross Unrealized Losses and Fair Value of Securities Held to Maturity in Continuous Unrealized Loss Position	Held To Maturity LESS THAN 12 MONTHS OVER 12 MONTHS TOTAL At June 30, 2016 Fair Unrealized Fair Unrealized Fair Unrealized (Dollars in Thousands) Debt securities Obligations of states and political subdivisions $ — $ — $ 2,266 $ (22 ) $ 2,266 $ (22 ) Total held to maturity securities $ — $ — $ 2,266 $ (22 ) $ 2,266 $ (22 ) LESS THAN 12 MONTHS OVER 12 MONTHS TOTAL At September 30, 2015 Fair Unrealized Fair Unrealized Fair Value Unrealized (Dollars in Thousands) Debt securities Obligations of states and political subdivisions $ 5,528 $ (34 ) $ 7,964 $ (153 ) $ 13,492 $ (187 ) Non-bank qualified obligations of states and political subdivisions 78,663 (365 ) 4,136 (54 ) 82,799 (419 ) Mortgage-backed securities 5,509 (43 ) 60,595 (430 ) 66,104 (473 ) Total held to maturity securities $ 89,700 $ (442 ) $ 72,695 $ (637 ) $ 162,395 $ (1,079 )
Amortized Cost and Fair Value of Debt Securities by Contractual Maturity	The amortized cost and fair value of debt securities by contractual maturity are shown below. Certain securities have call features which allow the issuer to call the security prior to maturity. Expected maturities may differ from contractual maturities in mortgage-backed securities because borrowers may have the right to call or prepay obligations with or without call or prepayment penalties. Therefore, mortgage-backed securities are not included in the maturity categories in the following maturity summary. The expected maturities of certain Small Business Administration and certain asset-backed securities may differ from contractual maturities because the borrowers may have the right to prepay the obligation. However, certain prepayment penalties may apply. Available For Sale AMORTIZED FAIR At June 30, 2016 (Dollars in Thousands) Due in one year or less $ — $ — Due after one year through five years 13,606 14,077 Due after five years through ten years 400,021 421,303 Due after ten years 413,909 426,975 827,536 862,355 Mortgage-backed securities 576,436 579,330 Common equities and mutual funds 761 1,113 Total available for sale securities $ 1,404,733 $ 1,442,798 AMORTIZED FAIR At September 30, 2015 (Dollars in Thousands) Due in one year or less $ — $ — Due after one year through five years 1,174 1,207 Due after five years through ten years 370,087 376,394 Due after ten years 302,596 300,989 673,857 678,590 Mortgage-backed securities 580,165 576,583 Common equities and mutual funds 639 914 Total available for sale securities $ 1,254,661 $ 1,256,087 Held To Maturity AMORTIZED FAIR At June 30, 2016 (Dollars in Thousands) Due in one year or less $ 231 $ 231 Due after one year through five years 11,586 11,810 Due after five years through ten years 147,795 153,986 Due after ten years 305,839 312,365 465,451 478,392 Mortgage-backed securities 139,138 139,758 Total held to maturity securities $ 604,589 $ 618,150 AMORTIZED FAIR At September 30, 2015 (Dollars in Thousands) Due in one year or less $ 95 $ 96 Due after one year through five years 8,411 8,430 Due after five years through ten years 140,145 140,505 Due after ten years 130,516 131,712 279,167 280,743 Mortgage-backed securities 66,577 66,104 Total held to maturity securities $ 345,744 $ 346,847

STOCK OPTION PLAN (Tables)

STOCK OPTION PLAN (Tables)	9 Months Ended
	Jun. 30, 2016
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Activity of Options	The following tables show the activity of options and nonvested (restricted) shares granted, exercised, or forfeited under all of the Company’s option and incentive plans for the nine months ended June 30, 2016 : Number Weighted Weighted Aggregate (Dollars in Thousands, Except Share and Per Share Data) Options outstanding, September 30, 2015 189,088 $ 25.74 3.16 $ 3,027 Granted — — — Exercised (56,580 ) 25.12 1,316 Forfeited or expired — — — Options outstanding, June 30, 2016 132,508 $ 26.01 2.90 $ 3,306 Options exercisable, June 30, 2016 132,508 $ 26.01 2.90 $ 3,306 Number Weighted (Dollars in Thousands, Except Share and Per Share Data) Nonvested shares outstanding, September 30, 2015 44,002 $ 40.80 Granted 7,571 41.68 Vested (26,085 ) 40.52 Forfeited or expired 4,547 44.25 Nonvested shares outstanding, June 30, 2016 30,035 $ 41.42

SEGMENT INFORMATION (Tables)

SEGMENT INFORMATION (Tables)	9 Months Ended
	Jun. 30, 2016
Segment Reporting [Abstract]
Segment Information of Entity	The following tables present segment data for the Company for the three and nine months ended June 30, 2016 and 2015 , respectively. Payments Banking Corporate Total Three Months Ended June 30, 2016 Interest income $ 2,579 $ 9,759 $ 8,425 $ 20,763 Interest expense 44 344 456 844 Net interest income (expense) 2,535 9,415 7,969 19,919 Provision (recovery) for loan losses 1 2,097 — 2,098 Non-interest income 22,160 1,296 351 23,807 Non-interest expense 16,231 5,347 10,049 31,627 Income (loss) before income tax expense (benefit) 8,463 3,267 (1,729 ) 10,001 Total assets 48,203 860,493 2,235,470 3,144,166 Total deposits 1,908,961 277,995 — 2,186,956 Payments Banking Corporate Total Nine Months Ended June 30, 2016 Interest income $ 7,176 $ 27,559 $ 24,932 $ 59,667 Interest expense 138 913 1,204 2,255 Net interest income (expense) 7,038 26,646 23,728 57,412 Provision (recovery) for loan losses 1,034 3,023 — 4,057 Non-interest income 77,103 3,251 1,188 81,542 Non-interest expense 57,968 15,993 29,464 103,425 Income (loss) before tax 25,139 10,881 (4,548 ) 31,472 Total assets 48,203 860,493 2,235,470 3,144,166 Total deposits 1,908,961 277,995 — 2,186,956 Payments Banking Corporate Total Three Months Ended June 30, 2015 Interest income $ 1,814 $ 7,902 $ 5,538 $ 15,254 Interest expense 47 401 145 593 Net interest income (expense) 1,767 7,501 5,393 14,661 Provision (recovery) for loan losses — (436 ) 1,136 700 Non-interest income 13,808 870 746 15,424 Non-interest expense 11,744 4,487 8,242 24,473 Income (loss) before income tax expense (benefit) 3,831 4,320 (3,239 ) 4,912 Total assets 42,069 652,676 1,615,238 2,309,983 Total deposits 1,294,757 218,377 73 1,513,207 Payments Banking Corporate Total Nine Months Ended June 30, 2015 Interest income $ 5,460 $ 22,852 $ 16,932 $ 45,244 Interest expense 138 1,064 525 1,727 Net interest income (expense) 5,322 21,788 16,407 43,517 Provision (recovery) for loan losses — 205 1,136 1,341 Non-interest income 40,468 2,497 103 43,068 Non-interest expense 34,905 13,097 22,303 70,305 Income (loss) before income tax expense (benefit) 10,885 10,983 (6,929 ) 14,939 Total assets 42,069 652,676 1,615,238 2,309,983 Total deposits 1,294,757 218,377 73 1,513,207

FAIR VALUE MEASUREMENTS (Tables

FAIR VALUE MEASUREMENTS (Tables)	9 Months Ended
	Jun. 30, 2016
Fair Value Disclosures [Abstract]
Summary of Fair Values of Securities Available for Sale and Held to Maturity	The following table summarizes the fair values of securities available for sale and held to maturity at June 30, 2016 and September 30, 2015 . Securities available for sale are measured at fair value on a recurring basis, while securities held to maturity are carried at amortized cost in the consolidated statements of financial condition. Fair Value At June 30, 2016 Available For Sale Held to Maturity (Dollars in Thousands) Total Level 1 Level 2 Level 3 Total Level 1 Level 2 Level 3 Debt securities Trust preferred securities $ 12,188 $ — $ 12,188 $ — $ — $ — $ — $ — Small business administration securities 84,104 — 84,104 — — — — — Obligations of states and political subdivisions — — — — 21,056 — 21,056 — Non-bank qualified obligations of states and political subdivisions 700,040 — 700,040 — 457,336 — 457,336 — Asset-backed securities 66,023 — 66,023 — — — — — Mortgage-backed securities 579,330 — 579,330 — 139,758 — 139,758 — Total debt securities 1,441,685 — 1,441,685 — 618,150 — 618,150 — Common equities and mutual funds 1,113 1,113 — — — — — — Total securities $ 1,442,798 $ 1,113 $ 1,441,685 $ — $ 618,150 $ — $ 618,150 $ — Fair Value At September 30, 2015 Available For Sale Held to Maturity (Dollars in Thousands) Total Level 1 Level 2 Level 3 Total Level 1 Level 2 Level 3 Debt securities Trust preferred and corporate securities $ 13,944 $ — $ 13,944 $ — $ — $ — $ — $ — Small business administration securities 56,056 — 56,056 — — — — — Obligations of states and political subdivisions — — — — 19,413 — 19,413 — Non-bank qualified obligations of states and political subdivisions 608,590 — 608,590 — 261,330 — 261,330 — Mortgage-backed securities 576,583 — 576,583 — 66,104 — 66,104 — Total debt securities 1,255,173 — 1,255,173 — 346,847 — 346,847 — Common equities and mutual funds 914 914 — — — — — — Total securities $ 1,256,087 $ 914 $ 1,255,173 $ — $ 346,847 $ — $ 346,847 $ —
Assets Measured at Fair Value on Nonrecurring Basis	The following table summarizes the assets of the Company that are measured at fair value in the consolidated statements of financial condition on a non-recurring basis as of June 30, 2016 and September 30, 2015 . Fair Value At June 30, 2016 (Dollars in Thousands) Total Level 1 Level 2 Level 3 Impaired Loans, net One to four family residential mortgage loans $ 77 $ — $ — $ 77 Total $ 77 $ — $ — $ 77 Fair Value At September 30, 2015 (Dollars in Thousands) Total Level 1 Level 2 Level 3 Impaired Loans, net Commercial and multi-family real estate loans $ 663 $ — $ — $ 663 Agricultural operating loans 1,880 — — 1,880 Total $ 2,543 $ — $ — $ 2,543
Quantitative Information about Level 3 Fair Value Measurements	Quantitative Information About Level 3 Fair Value Measurements (Dollars in Thousands) Fair Value at Valuation Unobservable Input Impaired Loans, net $ 77 Market approach Appraised values (1) (1) The Company generally relies on external appraisers to develop this information. Management reduced the appraised value by estimated selling costs in a range of 4% to 10% . Quantitative Information About Level 3 Fair Value Measurements (Dollars in Thousands) Fair Value at Valuation Unobservable Input Impaired Loans, net $ 2,543 Market approach Appraised values (1) (1) The Company generally relies on external appraisers to develop this information. Management reduced the appraised value by estimated selling costs in a range of 4% to 10% .
Carrying Amount and Estimated Fair Value of Financial Instruments	The following presents the carrying amount and estimated fair value of the financial instruments held by the Company at June 30, 2016 and September 30, 2015 . June 30, 2016 Carrying Estimated Level 1 Level 2 Level 3 (Dollars in Thousands) Financial assets Cash and cash equivalents $ 36,830 $ 36,830 $ 36,830 $ — $ — Securities available for sale 1,442,798 1,442,798 1,113 1,441,685 — Securities held to maturity 604,589 618,150 — 618,150 — Total securities 2,047,387 2,060,948 1,113 2,059,835 — Loans receivable: One to four family residential mortgage loans 150,461 156,610 — — 156,610 Commercial and multi-family real estate loans 386,798 386,551 — — 386,551 Agricultural real estate loans 64,130 64,464 — — 64,464 Consumer loans 36,986 36,376 — — 36,376 Commercial operating loans 40,971 41,336 — — 41,336 Agricultural operating loans 40,435 40,241 — — 40,241 Premium finance loans 141,342 144,180 — — 144,180 Total loans receivable 861,123 869,758 — — 869,758 Federal Home Loan Bank stock 25,311 25,311 — 25,311 — Accrued interest receivable 17,911 17,911 17,911 — — Financial liabilities Noninterest bearing demand deposits 1,922,802 1,922,802 1,922,802 — — Interest bearing demand deposits, savings, and money markets 163,818 163,818 163,818 — — Certificates of deposit 100,336 100,066 — 100,066 — Total deposits 2,186,956 2,186,686 2,086,620 100,066 — Advances from Federal Home Loan Bank 107,000 108,274 — 108,274 — Federal funds purchased 437,000 437,000 — 437,000 — Securities sold under agreements to repurchase 2,234 2,234 — 2,234 — Subordinated debentures 10,310 10,430 — 10,430 — Accrued interest payable 337 337 337 — — September 30, 2015 Carrying Estimated Level 1 Level 2 Level 3 (Dollars in Thousands) Financial assets Cash and cash equivalents $ 27,658 $ 27,658 $ 27,658 $ — $ — Securities available for sale 1,256,087 1,256,087 914 1,255,173 — Securities held to maturity 345,744 346,847 — 346,847 — Total securities 1,601,831 1,602,934 914 1,602,020 — Loans receivable: One to four family residential mortgage loans 125,021 121,385 — — 121,385 Commercial and multi-family real estate loans 310,199 314,372 — — 314,372 Agricultural real estate loans 64,316 66,682 — — 66,682 Consumer loans 33,527 33,504 — — 33,504 Commercial operating loans 29,893 23,245 — — 23,245 Agricultural operating loans 43,626 40,003 — — 40,003 Premium finance loans 106,505 108,583 — — 108,583 Total loans receivable 713,087 707,774 — — 707,774 Federal Home Loan Bank stock 24,410 24,410 — 24,410 — Accrued interest receivable 13,352 13,352 13,352 — — Financial liabilities Noninterest bearing demand deposits 1,449,101 1,369,672 1,369,672 — — Interest bearing demand deposits, savings, and money markets 117,262 115,204 115,204 — — Certificates of deposit 91,171 91,304 — 91,304 — Total deposits 1,657,534 1,576,180 1,484,876 91,304 — Advances from Federal Home Loan Bank 7,000 8,630 — 8,630 — Federal funds purchased 540,000 540,000 — 540,000 — Securities sold under agreements to repurchase 4,007 4,007 — 4,007 — Subordinated debentures 10,310 10,416 — 10,416 — Accrued interest payable 272 272 272 — —

GOODWILL AND INTANGIBLE ASSETS

GOODWILL AND INTANGIBLE ASSETS (Tables)	9 Months Ended
	Jun. 30, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
Summary of Amortizable Intangible Assets	As part of the each business combination, the Company also recognized the following amortizable intangible assets: AFS/IBEX Intangible Amount Book Amortization Method Trademark $ 540 15 Straight Line Non-Compete $ 260 3 Straight Line Customer Relationships $ 7,240 30 Accelerated Other $ 173 Varied Straight Line Refund Advantage Intangible Amount Book Amortization Method Trademark $ 4,950 30 Accelerated Non-Compete $ 40 3 Straight Line Customer Relationships $ 18,800 12 to 20 Accelerated Other $ 329 Varied Straight Line
Changes in Carrying Amount of Goodwill and Intangible Assets	The changes in the carrying amount of the Company’s goodwill and intangible assets for the nine months ended June 30, 2016 and 2015 are as follows: June 30, 2016 2015 (Dollars in Thousands) Goodwill Balance as of September 30 $ 36,928 $ — Acquisitions during the period — 11,578 Write-offs during the period — — Balance as of June 30 $ 36,928 $ 11,578 Trademark Non-Compete Customer All Others Total Intangibles Balance as of September 30, 2015 $ 5,439 $ 227 $ 24,811 $ 3,100 $ 33,577 Acquisitions during the period — — — 155 155 Amortization during the period (216 ) (75 ) (3,191 ) (162 ) (3,644 ) Write-offs during the period — — — — — Balance as of June 30, 2016 $ 5,223 $ 152 $ 21,620 $ 3,093 $ 30,088 Trademark Non-Compete Customer All Others Total Intangibles Balance as of September 30, 2014 $ — $ — $ — $ 2,588 $ 2,588 Acquisitions during the period 540 260 7,240 468 8,508 Amortization during the period (21 ) (51 ) (689 ) (198 ) (959 ) Write-offs during the period — — — — — Balance as of June 30, 2015 $ 519 $ 209 $ 6,551 $ 2,858 $ 10,137

CREDIT DISCLOSURES (Details)

CREDIT DISCLOSURES (Details) - USD ($) $ in Thousands	9 Months Ended
	Jun. 30, 2016	Sep. 30, 2015	Jun. 30, 2015
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans Receivable	$ 861,123	$ 713,087	$ 658,022
Less [Abstract]
Allowance for Loan Losses	6,120	6,255
Net Deferred Loan Origination Fees	(497)	(577)
Total Loans Receivable, Net	854,506	706,255
1-4 Family Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans Receivable	150,461	125,021	118,716
Commercial and Multi-Family Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans Receivable	386,798	310,199	278,910
Agricultural Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans Receivable	64,130	64,316	64,173
Consumer [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans Receivable	36,986	33,527	32,968
Commercial Operating [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans Receivable	40,971	29,893	30,004
Agricultural Operating [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans Receivable	$ 40,435	43,626	41,511
Premium Finance [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Typical period of delinquency	210 days
Period of delay or shortfall in payments after which a loan is evaluated for impairment	210 days
Total Loans Receivable	$ 141,342	$ 106,505	$ 91,740
Non-Premium Finance [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Typical period of delinquency	90 days
Period of delay or shortfall in payments after which a loan is evaluated for impairment	90 days

CREDIT DISCLOSURES - Allowance

CREDIT DISCLOSURES - Allowance for Loan Losses (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Sep. 30, 2015	Jun. 30, 2015
Activity in allowance for loan losses [Roll Forward]
Beginning balance	$ 7,431	$ 5,716	$ 6,255	$ 5,397
Provision (recovery) for loan losses	2,098	700	4,057	1,341
Charge offs	(3,453)	(246)	(4,270)	(603)
Recoveries	44	62	78	97
Ending balance	6,120	6,232	6,120	6,232
Ending balance: individually evaluated for impairment					$ 31		$ 2,426
Ending balance: collectively evaluated for impairment					6,089		3,806
Total	7,431	5,716	6,255	5,397	6,120	$ 6,255	6,232
Loans:
Ending balance: individually evaluated for impairment					1,207		7,403
Ending balance: collectively evaluated for impairment					859,916		650,619
Total Loans Receivable					861,123	713,087	658,022
1-4 Family Real Estate [Member]
Activity in allowance for loan losses [Roll Forward]
Beginning balance	327	522	278	552
Provision (recovery) for loan losses	66	8	115	23
Charge offs	0	0	0	(45)
Recoveries	0	0	0	0
Ending balance	393	530	393	530
Ending balance: individually evaluated for impairment					31		0
Ending balance: collectively evaluated for impairment					362		530
Total	327	522	278	552	393	278	530
Loans:
Ending balance: individually evaluated for impairment					210		124
Ending balance: collectively evaluated for impairment					150,251		118,592
Total Loans Receivable					150,461	125,021	118,716
Commercial and Multi-Family Real Estate [Member]
Activity in allowance for loan losses [Roll Forward]
Beginning balance	1,694	1,218	1,187	1,575
Provision (recovery) for loan losses	428	34	1,225	(115)
Charge offs	(95)	0	(385)	(214)
Recoveries	0	0	0	6
Ending balance	2,027	1,252	2,027	1,252
Ending balance: individually evaluated for impairment					0		265
Ending balance: collectively evaluated for impairment					2,027		987
Total	1,694	1,218	1,187	1,575	2,027	1,187	1,252
Loans:
Ending balance: individually evaluated for impairment					994		1,397
Ending balance: collectively evaluated for impairment					385,804		277,513
Total Loans Receivable					386,798	310,199	278,910
Agricultural Real Estate [Member]
Activity in allowance for loan losses [Roll Forward]
Beginning balance	154	265	163	263
Provision (recovery) for loan losses	49	164	40	166
Charge offs	0	0	0	0
Recoveries	0	0	0	0
Ending balance	203	429	203	429
Ending balance: individually evaluated for impairment					0		0
Ending balance: collectively evaluated for impairment					203		429
Total	154	265	163	263	203	163	429
Loans:
Ending balance: individually evaluated for impairment					0		0
Ending balance: collectively evaluated for impairment					64,130		64,173
Total Loans Receivable					64,130	64,316	64,173
Consumer [Member]
Activity in allowance for loan losses [Roll Forward]
Beginning balance	1,059	78	20	78
Provision (recovery) for loan losses	(243)	5	796	5
Charge offs	(1)	0	(1)	0
Recoveries	1	0	1	0
Ending balance	816	83	816	83
Ending balance: individually evaluated for impairment					0		0
Ending balance: collectively evaluated for impairment					816		83
Total	1,059	78	20	78	816	20	83
Loans:
Ending balance: individually evaluated for impairment					0		0
Ending balance: collectively evaluated for impairment					36,986		32,968
Total Loans Receivable					36,986	33,527	32,968
Commercial Operating [Member]
Activity in allowance for loan losses [Roll Forward]
Beginning balance	45	101	28	93
Provision (recovery) for loan losses	281	9	298	14
Charge offs	0	0	0	0
Recoveries	0	0	0	3
Ending balance	326	110	326	110
Ending balance: individually evaluated for impairment					0		0
Ending balance: collectively evaluated for impairment					326		110
Total	45	101	28	93	326	28	110
Loans:
Ending balance: individually evaluated for impairment					3		13
Ending balance: collectively evaluated for impairment					40,968		29,991
Total Loans Receivable					40,971	29,893	30,004
Agricultural Operating [Member]
Activity in allowance for loan losses [Roll Forward]
Beginning balance	3,327	667	3,537	719
Provision (recovery) for loan losses	1,436	1,940	1,226	1,888
Charge offs	(3,253)	(150)	(3,253)	(150)
Recoveries	0	0	0	0
Ending balance	1,510	2,457	1,510	2,457
Ending balance: individually evaluated for impairment					0		2,161
Ending balance: collectively evaluated for impairment					1,510		296
Total	3,327	667	3,537	719	1,510	3,537	2,457
Loans:
Ending balance: individually evaluated for impairment					0		5,869
Ending balance: collectively evaluated for impairment					40,435		35,642
Total Loans Receivable					40,435	43,626	41,511
Premium Finance [Member]
Activity in allowance for loan losses [Roll Forward]
Beginning balance	477	168	293	0
Provision (recovery) for loan losses	95	100	772	340
Charge offs	(104)	(96)	(631)	(194)
Recoveries	43	62	77	88
Ending balance	511	234	511	234
Ending balance: individually evaluated for impairment					0		0
Ending balance: collectively evaluated for impairment					511		234
Total	477	168	293	0	511	293	234
Loans:
Ending balance: individually evaluated for impairment					0		0
Ending balance: collectively evaluated for impairment					141,342		91,740
Total Loans Receivable					141,342	106,505	91,740
Unallocated [Member]
Activity in allowance for loan losses [Roll Forward]
Beginning balance	348	2,697	749	2,117
Provision (recovery) for loan losses	(14)	(1,560)	(415)	(980)
Charge offs	0	0	0	0
Recoveries	0	0	0	0
Ending balance	334	1,137	334	1,137
Ending balance: individually evaluated for impairment					0		0
Ending balance: collectively evaluated for impairment					334		1,137
Total	$ 348	$ 2,697	$ 749	$ 2,117	334	$ 749	1,137
Loans:
Ending balance: individually evaluated for impairment					0		0
Ending balance: collectively evaluated for impairment					0		0
Total Loans Receivable					$ 0		$ 0

CREDIT DISCLOSURES - Credit Qua

CREDIT DISCLOSURES - Credit Quality Indicator (Details) $ in Thousands	9 Months Ended
	Jun. 30, 2016USD ($)franchise	Sep. 30, 2015USD ($)	Jun. 30, 2015USD ($)
Receivables [Abstract]
Percentage of specific allowance for losses	100.00%
Financing Receivable, Recorded Investment [Line Items]
Total Loans Receivable	$ 861,123	$ 713,087	$ 658,022
Tenure of ARM loan offered	five and ten year
Annual cap of ARM loans	2.00%
Lifetime cap of ARM loans	6.00%
Maturity period of fixed rate loans	30 years
Pass [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans Receivable	$ 809,441	666,177
Watch [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans Receivable	10,284	30,125
Special Mention [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans Receivable	30,990	4,901
Substandard [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans Receivable	10,408	11,884
Doubtful [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans Receivable	0	0
1-4 Family Real Estate [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans Receivable	$ 150,461	125,021	118,716
Maturity period of loans receivable	30 years
1-4 Family Real Estate [Member] | Maximum [Member]
Financing Receivable, Recorded Investment [Line Items]
Loan to value ratio	100.00%
Exposure of the entity expressed in loan to value ratio	80.00%
1-4 Family Real Estate [Member] | Pass [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans Receivable	$ 149,303	124,775
1-4 Family Real Estate [Member] | Watch [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans Receivable	1,029	212
1-4 Family Real Estate [Member] | Special Mention [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans Receivable	21	10
1-4 Family Real Estate [Member] | Substandard [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans Receivable	108	24
1-4 Family Real Estate [Member] | Doubtful [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans Receivable	0	0
Commercial and Multi-Family Real Estate [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans Receivable	$ 386,798	310,199	278,910
Loan to value ratio	80.00%
Maturity period of fixed rate loans	20 years
Commercial and Multi-Family Real Estate [Member] | Maximum [Member]
Financing Receivable, Recorded Investment [Line Items]
Maturity period of loans receivable	1 year
Percentage value for securing the loan	80.00%
Commercial and Multi-Family Real Estate [Member] | Pass [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans Receivable	$ 385,631	307,876
Commercial and Multi-Family Real Estate [Member] | Watch [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans Receivable	609	1,419
Commercial and Multi-Family Real Estate [Member] | Special Mention [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans Receivable	0	0
Commercial and Multi-Family Real Estate [Member] | Substandard [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans Receivable	558	904
Commercial and Multi-Family Real Estate [Member] | Doubtful [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans Receivable	0	0
Agricultural Real Estate [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans Receivable	$ 64,130	64,316	64,173
Agricultural Real Estate [Member] | Minimum [Member]
Financing Receivable, Recorded Investment [Line Items]
Maturity period of fixed rate loans	5 years
Amortization period of loans	20 years
Agricultural Real Estate [Member] | Maximum [Member]
Financing Receivable, Recorded Investment [Line Items]
Maturity period of fixed rate loans	10 years
Amortization period of loans	25 years
Percentage value for securing the loan	75.00%
Agricultural Real Estate [Member] | Pass [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans Receivable	$ 34,803	35,106
Agricultural Real Estate [Member] | Watch [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans Receivable	2,934	26,703
Agricultural Real Estate [Member] | Special Mention [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans Receivable	25,765	877
Agricultural Real Estate [Member] | Substandard [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans Receivable	628	1,630
Agricultural Real Estate [Member] | Doubtful [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans Receivable	0	0
Consumer [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans Receivable	$ 36,986	33,527	32,968
Maturity period of fixed rate loans	5 years
Number of electronic return originators | franchise	10,000
Consumer [Member] | Maximum [Member]
Financing Receivable, Recorded Investment [Line Items]
Percentage value for securing the loan	90.00%
Consumer [Member] | Pass [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans Receivable	$ 36,986	33,527
Consumer [Member] | Watch [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans Receivable	0	0
Consumer [Member] | Special Mention [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans Receivable	0	0
Consumer [Member] | Substandard [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans Receivable	0	0
Consumer [Member] | Doubtful [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans Receivable	0	0
Commercial Operating [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans Receivable	$ 40,971	29,893	30,004
Commercial Operating [Member] | Maximum [Member]
Financing Receivable, Recorded Investment [Line Items]
Maturity period of loans receivable	1 year
Commercial Operating [Member] | Pass [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans Receivable	$ 40,194	29,052
Commercial Operating [Member] | Watch [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans Receivable	705	712
Commercial Operating [Member] | Special Mention [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans Receivable	0	0
Commercial Operating [Member] | Substandard [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans Receivable	72	129
Commercial Operating [Member] | Doubtful [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans Receivable	0	0
Agricultural Operating [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans Receivable	$ 40,435	43,626	41,511
Maturity period of loans receivable	1 year
Maturity period of fixed rate loans	7 years
Agricultural Operating [Member] | Pass [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans Receivable	$ 21,182	29,336
Agricultural Operating [Member] | Watch [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans Receivable	5,007	1,079
Agricultural Operating [Member] | Special Mention [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans Receivable	5,204	4,014
Agricultural Operating [Member] | Substandard [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans Receivable	9,042	9,197
Agricultural Operating [Member] | Doubtful [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans Receivable	0	0
Premium Finance [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans Receivable	$ 141,342	106,505	$ 91,740
Typical period of delinquency	210 days
Premium Finance [Member] | Minimum [Member]
Financing Receivable, Recorded Investment [Line Items]
Percentage of down payment	20.00%
Average period of finance	9 months
Period of conversion of collateral into cash	60 days
Typical period of delinquency	90 days
Premium Finance [Member] | Maximum [Member]
Financing Receivable, Recorded Investment [Line Items]
Percentage of down payment	25.00%
Average period of finance	10 months
Period of conversion of collateral into cash	180 days
Premium Finance [Member] | Pass [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans Receivable	$ 141,342	106,505
Premium Finance [Member] | Watch [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans Receivable	0	0
Premium Finance [Member] | Special Mention [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans Receivable	0	0
Premium Finance [Member] | Substandard [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans Receivable	0	0
Premium Finance [Member] | Doubtful [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans Receivable	$ 0	$ 0
Automobile Loan [Member] | Maximum [Member]
Financing Receivable, Recorded Investment [Line Items]
Maturity period of loans receivable	60 months
Percentage value for securing the loan	80.00%

CREDIT DISCLOSURES - Receivable

CREDIT DISCLOSURES - Receivables Past Due (Details) - USD ($) $ in Thousands	Jun. 30, 2016	Sep. 30, 2015	Jun. 30, 2015
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	$ 6,193	$ 3,099
Current	854,289	703,928
Non-Accrual Loans	641	6,060
Total Loans Receivable	861,123	713,087	$ 658,022
30-59 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	4,069	996
60-89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	557	362
Greater Than 90 Days [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	1,567	1,741
1-4 Family Real Estate [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	502	142
Current	149,831	124,855
Non-Accrual Loans	128	24
Total Loans Receivable	150,461	125,021	118,716
1-4 Family Real Estate [Member] | 30-59 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	419	142
1-4 Family Real Estate [Member] | 60-89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	83	0
1-4 Family Real Estate [Member] | Greater Than 90 Days [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	0	0
Commercial and Multi-Family Real Estate [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	0	0
Current	386,285	309,295
Non-Accrual Loans	513	904
Total Loans Receivable	386,798	310,199	278,910
Commercial and Multi-Family Real Estate [Member] | 30-59 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	0	0
Commercial and Multi-Family Real Estate [Member] | 60-89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	0	0
Commercial and Multi-Family Real Estate [Member] | Greater Than 90 Days [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	0	0
Agricultural Real Estate [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	2,385	0
Current	61,745	64,316
Non-Accrual Loans	0	0
Total Loans Receivable	64,130	64,316	64,173
Agricultural Real Estate [Member] | 30-59 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	2,385	0
Agricultural Real Estate [Member] | 60-89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	0	0
Agricultural Real Estate [Member] | Greater Than 90 Days [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	0	0
Consumer [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	89	165
Current	36,897	33,362
Non-Accrual Loans	0	0
Total Loans Receivable	36,986	33,527	32,968
Consumer [Member] | 30-59 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	19	152
Consumer [Member] | 60-89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	17	0
Consumer [Member] | Greater Than 90 Days [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	53	13
Commercial Operating [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	354	0
Current	40,617	29,893
Non-Accrual Loans	0	0
Total Loans Receivable	40,971	29,893	30,004
Commercial Operating [Member] | 30-59 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	354	0
Commercial Operating [Member] | 60-89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	0	0
Commercial Operating [Member] | Greater Than 90 Days [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	0	0
Agricultural Operating [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	106	0
Current	40,329	38,494
Non-Accrual Loans	0	5,132
Total Loans Receivable	40,435	43,626	41,511
Agricultural Operating [Member] | 30-59 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	0	0
Agricultural Operating [Member] | 60-89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	106	0
Agricultural Operating [Member] | Greater Than 90 Days [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	0	0
Premium Finance [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	2,757	2,792
Current	138,585	103,713
Non-Accrual Loans	0	0
Total Loans Receivable	141,342	106,505	$ 91,740
Premium Finance [Member] | 30-59 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	892	702
Premium Finance [Member] | 60-89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	351	362
Premium Finance [Member] | Greater Than 90 Days [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	1,514	$ 1,728
Premium Finance [Member] | Greater Than 210 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	$ 0

CREDIT DISCLOSURES - Impaired R

CREDIT DISCLOSURES - Impaired Receivables (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015	Sep. 30, 2015
Loans without a specific valuation allowance [Abstract]
Recorded balance	$ 1,099		$ 1,099		$ 578
Unpaid principal balance	1,484		1,484		578
Loans with a specific valuation allowance [Abstract]
Recorded Balance	108		108		6,036
Unpaid principal balance	108		108		6,186
Specific allowance	31		31		3,493
Average recorded investment	3,490	$ 7,630	5,247	$ 5,523
1-4 Family Real Estate [Member]
Loans without a specific valuation allowance [Abstract]
Recorded balance	102		102		121
Unpaid principal balance	102		102		121
Loans with a specific valuation allowance [Abstract]
Average recorded investment	146	162	127	276
Commercial and Multi-Family Real Estate [Member]
Loans without a specific valuation allowance [Abstract]
Recorded balance	994		994		446
Unpaid principal balance	1,379		1,379		446
Loans with a specific valuation allowance [Abstract]
Recorded Balance	108		108		904
Unpaid principal balance	108		108		904
Specific allowance	31		31		241
Average recorded investment	1,059	1,406	1,221	2,358
Agricultural Real Estate [Member]
Loans with a specific valuation allowance [Abstract]
Average recorded investment	0	0	0	0
Consumer [Member]
Loans with a specific valuation allowance [Abstract]
Average recorded investment	0	1	0	0
Commercial Operating [Member]
Loans without a specific valuation allowance [Abstract]
Recorded balance	3		3		11
Unpaid principal balance	3		3		11
Loans with a specific valuation allowance [Abstract]
Average recorded investment	5	15	8	18
Agricultural Operating [Member]
Loans with a specific valuation allowance [Abstract]
Recorded Balance					5,132
Unpaid principal balance					5,282
Specific allowance					$ 3,252
Average recorded investment	2,280	6,046	3,891	2,871
Premium Finance [Member]
Loans with a specific valuation allowance [Abstract]
Average recorded investment	$ 0	$ 0	$ 0	$ 0

CREDIT DISCLOSURES - Troubled D

CREDIT DISCLOSURES - Troubled Debt Restructuring (Details) - loan	3 Months Ended		9 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Troubled debt restructurings [Abstract]
Loans modified in TDR	0	0	0	0
Loans modified in TDR, subsequent default	0	0	0	0

ALLOWANCE FOR LOAN LOSSES (Deta

ALLOWANCE FOR LOAN LOSSES (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015	Sep. 30, 2015
Receivables [Abstract]
Loans and Leases Receivable, Allowance	$ (6,120)		$ (6,120)		$ (6,255)
Net charge offs (recoveries)			4,200	$ 603
Provision for loan losses	$ 2,098	$ 700	$ 4,057	$ 1,341

EARNINGS PER COMMON SHARE ("E38

EARNINGS PER COMMON SHARE ("EPS") (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Earnings [Abstract]
Net Income	$ 8,873	$ 4,640	$ 27,214	$ 13,416
Basic EPS [Abstract]
Weighted average common shares outstanding (in shares)	8,512,043	6,942,486	8,416,724	6,555,415
Less weighted average nonvested shares	29,723	3,922	28,849	4,193
Weighted average common shares outstanding (in shares)	8,482,320	6,938,564	8,387,875	6,551,222
Earnings Per Common Share [Abstract]
Basic (in dollars per share)	$ 1.05	$ 0.67	$ 3.24	$ 2.05
Diluted EPS [Abstract]
Weighted average common shares outstanding for basic earnings per common share (in shares)	8,482,320	6,938,564	8,387,875	6,551,222
Add dilutive effect of assumed exercises of stock options, net of tax benefits (in shares)	65,696	74,060	64,324	65,228
Weighted average common and dilutive potential common shares outstanding (in shares)	8,548,016	7,012,624	8,452,199	6,616,450
Earnings Per Common Share [Abstract]
Diluted (in dollars per share)	$ 1.04	$ 0.66	$ 3.22	$ 2.03
Stock Options [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Securities excluded from computing diluted EPS (in shares)			29,199

SECURITIES - Available for Sale

SECURITIES - Available for Sale (Details) - USD ($) $ in Thousands	Jun. 30, 2016	Sep. 30, 2015
Available-for-sale debt securities [Abstract]
Fair value	$ 579,330	$ 576,583
Available-for-sale equity securities [Abstract]
Fair value	863,468	679,504
Available-for-sale securities [Abstract]
Amortized cost	1,404,733	1,254,661
Gross unrealized gains	42,631	10,377
Gross unrealized (losses)	(4,566)	(8,951)
Fair value	1,442,798	1,256,087
Available-for-sale securities in a continuous unrealized loss position [Abstract]
LESS THAN 12 MONTHS, Fair Value	49,900	545,994
LESS THAN 12 MONTHS, Unrealized (Losses)	(1,002)	(5,161)
OVER 12 MONTHS, Fair Value	153,298	103,450
OVER 12 MONTHS, Unrealized (Losses)	(3,564)	(3,790)
TOTAL, Fair Value	203,198	649,444
TOTAL, Unrealized (Losses)	(4,566)	(8,951)
AMORTIZED COST [Abstract]
Due in one year or less	0	0
Due after one year through five years	13,606	1,174
Due after five years through ten years	400,021	370,087
Due after ten years	413,909	302,596
Total	827,536	673,857
Common equities and mutual funds	761	639
Amortized cost	1,404,733	1,254,661
FAIR VALUE [Abstract]
Due in one year or less	0	0
Due after one year through five years	14,077	1,207
Due after five years through ten years	421,303	376,394
Due after ten years	426,975	300,989
Total	862,355	678,590
Available-for-sale Securities, Debt Maturities, without Single Maturity Date, Amortized Cost Basis	576,436	580,165
Mortgage-backed securities	579,330	576,583
Common equities and mutual funds	1,113	914
Total available for sale securities	1,442,798	1,256,087
Trust Preferred Securities Subject to Mandatory Redemption [Member]
Available-for-sale securities [Abstract]
Amortized cost	14,934	14,930
Unrealized gain (loss)	(2,746)	(2,263)
Fair value	12,188	12,667
AMORTIZED COST [Abstract]
Amortized cost	14,934	14,930
FAIR VALUE [Abstract]
Total available for sale securities	12,188	12,667
Standard & Poor's, BB+ Rating [Member] | Moody Credit Rating, Baa2 [Member] | Key Corp Capital I [Member] | Trust Preferred Securities Subject to Mandatory Redemption [Member]
Available-for-sale securities [Abstract]
Amortized cost	4,987	4,986
Unrealized gain (loss)	(976)	(797)
Fair value	4,011	4,189
AMORTIZED COST [Abstract]
Amortized cost	4,987	4,986
FAIR VALUE [Abstract]
Total available for sale securities	4,011	4,189
Standard & Poor's, BB Rating [Member] | Moody Credit Rating, Baa2 [Member] | Huntington Capital Trust II SE [Member] | Trust Preferred Securities Subject to Mandatory Redemption [Member]
Available-for-sale securities [Abstract]
Amortized cost	4,980	4,979
Unrealized gain (loss)	(1,146)	(903)
Fair value	3,834	4,076
AMORTIZED COST [Abstract]
Amortized cost	4,980	4,979
FAIR VALUE [Abstract]
Total available for sale securities	3,834	4,076
Standard & Poor's, BBB- Rating [Member] | Moody Credit Rating, Baa1 [Member] | PNC Capital Trust [Member] | Trust Preferred Securities Subject to Mandatory Redemption [Member]
Available-for-sale securities [Abstract]
Amortized cost	4,967	4,965
Unrealized gain (loss)	(624)	(563)
Fair value	4,343	4,402
AMORTIZED COST [Abstract]
Amortized cost	4,967	4,965
FAIR VALUE [Abstract]
Total available for sale securities	4,343	4,402
Trust Preferred and Corporate Securities [Member]
Available-for-sale debt securities [Abstract]
Amortized cost	14,934	16,199
Gross unrealized gains	0	8
Gross unrealized (losses)	(2,746)	(2,263)
Fair value	12,188	13,944
Available-for-sale securities in a continuous unrealized loss position [Abstract]
LESS THAN 12 MONTHS, Fair Value	0	0
LESS THAN 12 MONTHS, Unrealized (Losses)	0	0
OVER 12 MONTHS, Fair Value	12,188	12,667
OVER 12 MONTHS, Unrealized (Losses)	(2,746)	(2,263)
TOTAL, Fair Value	12,188	12,667
TOTAL, Unrealized (Losses)	(2,746)	(2,263)
Small Business Administration Securities [Member]
Available-for-sale debt securities [Abstract]
Amortized cost	81,786	54,493
Gross unrealized gains	2,318	1,563
Gross unrealized (losses)	0	0
Fair value	84,104	56,056
Non-bank Qualified Obligations of States and Political Subdivisions [Member]
Available-for-sale debt securities [Abstract]
Amortized cost	663,861	603,165
Gross unrealized gains	36,314	7,240
Gross unrealized (losses)	(135)	(1,815)
Fair value	700,040	608,590
Available-for-sale securities in a continuous unrealized loss position [Abstract]
LESS THAN 12 MONTHS, Fair Value	0	97,006
LESS THAN 12 MONTHS, Unrealized (Losses)	0	(860)
OVER 12 MONTHS, Fair Value	12,018	42,583
OVER 12 MONTHS, Unrealized (Losses)	(135)	(955)
TOTAL, Fair Value	12,018	139,589
TOTAL, Unrealized (Losses)	(135)	(1,815)
Asset-backed Securities [Member]
Available-for-sale debt securities [Abstract]
Amortized cost	66,955
Gross unrealized gains	70
Gross unrealized (losses)	(1,002)
Fair value	66,023
Available-for-sale securities in a continuous unrealized loss position [Abstract]
LESS THAN 12 MONTHS, Fair Value	49,900
LESS THAN 12 MONTHS, Unrealized (Losses)	(1,002)
OVER 12 MONTHS, Fair Value	0
OVER 12 MONTHS, Unrealized (Losses)	0
TOTAL, Fair Value	49,900
TOTAL, Unrealized (Losses)	(1,002)
Mortgage-backed Securities [Member]
Available-for-sale debt securities [Abstract]
Amortized cost	576,436	580,165
Gross unrealized gains	3,573	1,283
Gross unrealized (losses)	(679)	(4,865)
Fair value	579,330	576,583
Available-for-sale securities in a continuous unrealized loss position [Abstract]
LESS THAN 12 MONTHS, Fair Value	0	448,988
LESS THAN 12 MONTHS, Unrealized (Losses)	0	(4,301)
OVER 12 MONTHS, Fair Value	128,968	48,079
OVER 12 MONTHS, Unrealized (Losses)	(679)	(564)
TOTAL, Fair Value	128,968	497,067
TOTAL, Unrealized (Losses)	(679)	(4,865)
Debt Securities [Member]
Available-for-sale debt securities [Abstract]
Amortized cost	1,403,972	1,254,022
Gross unrealized gains	42,275	10,094
Gross unrealized (losses)	(4,562)	(8,943)
Fair value	1,441,685	1,255,173
Available-for-sale securities in a continuous unrealized loss position [Abstract]
LESS THAN 12 MONTHS, Fair Value	49,900	545,994
LESS THAN 12 MONTHS, Unrealized (Losses)	(1,002)	(5,161)
OVER 12 MONTHS, Fair Value	153,174	103,329
OVER 12 MONTHS, Unrealized (Losses)	(3,560)	(3,782)
TOTAL, Fair Value	203,074	649,323
TOTAL, Unrealized (Losses)	(4,562)	(8,943)
Common Equities and Mutual Funds [Member]
Available-for-sale equity securities [Abstract]
Amortized cost	761	639
Gross unrealized gains	356	283
Gross unrealized (losses)	(4)	(8)
Fair value	1,113	914
Available-for-sale securities in a continuous unrealized loss position [Abstract]
LESS THAN 12 MONTHS, Fair Value	0	0
LESS THAN 12 MONTHS, Unrealized (Losses)	0	0
OVER 12 MONTHS, Fair Value	124	121
OVER 12 MONTHS, Unrealized (Losses)	(4)	(8)
TOTAL, Fair Value	124	121
TOTAL, Unrealized (Losses)	$ (4)	$ (8)

SECURITIES - Held to Maturity (

SECURITIES - Held to Maturity (Details) - USD ($) $ in Thousands	Jun. 30, 2016	Sep. 30, 2015
Held-to-maturity Securities [Abstract]
Amortized cost	$ 604,589	$ 345,744
Gross unrealized gains	13,583	2,182
Gross unrealized (losses)	(22)	(1,079)
Fair value	618,150	346,847
Held-to-maturity Securities, Continuous Unrealized Loss Position [Abstract]
LESS THAN 12 MONTHS, Fair Value	0	89,700
LESS THAN 12 MONTHS, Unrealized (Losses)	0	(442)
OVER 12 MONTHS, Fair Value	2,266	72,695
OVER 12 MONTHS, Unrealized (Losses)	(22)	(637)
TOTAL, Fair Value	2,266	162,395
TOTAL, Unrealized (Losses)	(22)	(1,079)
AMORTIZED COST [Abstract]
Due in one year or less	231	95
Due after one year through five years	11,586	8,411
Due after five years through ten years	147,795	140,145
Due after ten years	305,839	130,516
Total	465,451	279,167
Mortgage-backed securities	139,138	66,577
Amortized cost	604,589	345,744
FAIR VALUE [Abstract]
Due in one year or less	231	96
Due after one year through five years	11,810	8,430
Due after five years through ten years	153,986	140,505
Due after ten years	312,365	131,712
Total	478,392	280,743
Mortgage-backed securities	139,758	66,104
Total held to maturity securities	618,150	346,847
Non-bank Qualified Obligations of States and Political Subdivisions [Member]
Held-to-maturity Securities [Abstract]
Amortized cost	444,807	259,627
Gross unrealized gains	12,529	2,122
Gross unrealized (losses)	0	(419)
Fair value	457,336	261,330
Held-to-maturity Securities, Continuous Unrealized Loss Position [Abstract]
LESS THAN 12 MONTHS, Fair Value		78,663
LESS THAN 12 MONTHS, Unrealized (Losses)		(365)
OVER 12 MONTHS, Fair Value		4,136
OVER 12 MONTHS, Unrealized (Losses)		(54)
TOTAL, Fair Value		82,799
TOTAL, Unrealized (Losses)		(419)
AMORTIZED COST [Abstract]
Amortized cost	444,807	259,627
FAIR VALUE [Abstract]
Total held to maturity securities	457,336	261,330
Mortgage-backed Securities [Member]
Held-to-maturity Securities [Abstract]
Amortized cost	139,138	66,577
Gross unrealized gains	620	0
Gross unrealized (losses)	0	(473)
Fair value	139,758	66,104
Held-to-maturity Securities, Continuous Unrealized Loss Position [Abstract]
LESS THAN 12 MONTHS, Fair Value		5,509
LESS THAN 12 MONTHS, Unrealized (Losses)		(43)
OVER 12 MONTHS, Fair Value		60,595
OVER 12 MONTHS, Unrealized (Losses)		(430)
TOTAL, Fair Value		66,104
TOTAL, Unrealized (Losses)		(473)
AMORTIZED COST [Abstract]
Amortized cost	139,138	66,577
FAIR VALUE [Abstract]
Total held to maturity securities	139,758	66,104
Obligations of States and Political Subdivisions [Member]
Held-to-maturity Securities [Abstract]
Amortized cost	20,644	19,540
Gross unrealized gains	434	60
Gross unrealized (losses)	(22)	(187)
Fair value	21,056	19,413
Held-to-maturity Securities, Continuous Unrealized Loss Position [Abstract]
LESS THAN 12 MONTHS, Fair Value	0	5,528
LESS THAN 12 MONTHS, Unrealized (Losses)	0	(34)
OVER 12 MONTHS, Fair Value	2,266	7,964
OVER 12 MONTHS, Unrealized (Losses)	(22)	(153)
TOTAL, Fair Value	2,266	13,492
TOTAL, Unrealized (Losses)	(22)	(187)
AMORTIZED COST [Abstract]
Amortized cost	20,644	19,540
FAIR VALUE [Abstract]
Total held to maturity securities	$ 21,056	$ 19,413

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details)	3 Months Ended	9 Months Ended
	Jun. 30, 2016USD ($)casecourtcommitment	Jun. 30, 2016USD ($)casecourtcommitment	Sep. 30, 2015USD ($)commitment
Commitments and Contingencies Disclosure [Abstract]
Unfunded loan commitments	$ 158,100,000	$ 158,100,000	$ 158,300,000
Number of commitments | commitment	1	1	2
Commitment to sell securities available for sale, amount	$ 20,900,000	$ 20,900,000
Commitment to purchase securities, available for sale			$ 7,900,000
Number of commitment to purchase securities, held to maturity | commitment			3
Purchase commitment amount, held to maturity			$ 3,000,000
Loss Contingencies [Line Items]
Number of class action litigations | case	4	4
Number of federal district courts | court	3	3
Number of action seek monetary damages | case		6
Litigation settlement		$ 74,000
Judgment awarded		6,100,000
Amount in controversy		480,514.25
Inter National Bank [Member]
Loss Contingencies [Line Items]
Amount of shortfall in depository account		10,500,000
UniRush, LLC [Member]
Loss Contingencies [Line Items]
Range of reasonably possible loss, minimum	$ 0	0
Range of reasonably possible loss, maximum	$ 100,000	$ 100,000
Period of inability of customers of prepaid card product to access product	14 days

STOCK OPTION PLAN (Details)

STOCK OPTION PLAN (Details) - USD ($)	9 Months Ended	12 Months Ended
	Jun. 30, 2016	Sep. 30, 2015
Number of Shares
Options outstanding, beginning of period (in shares)	189,088
Granted (in shares)	0
Exercised (in shares)	(56,580)
Forfeited or expired (in shares)	0
Options outstanding, end of period (in shares)	132,508	189,088
Options exercisable, end of period (in shares)	132,508
Weighted Average Exercise Price
Options outstanding, beginning of period (in dollars per share)	$ 25.74
Granted (in dollars per share)	0
Exercised (in dollars per share)	25.12
Forfeited or expired (in dollars per share)	0
Options outstanding, end of period (in dollars per share)	26.01	$ 25.74
Options exercisable, end of period (in dollars per share)	$ 26.01
Weighted Average Remaining Contractual Term
Options outstanding	2 years 10 months 24 days	3 years 1 month 28 days
Options exercisable	2 years 10 months 24 days
Aggregate Intrinsic Value
Options outstanding, beginning of period	$ 3,027,000
Granted	0
Exercised	1,316,000
Forfeited or expired	0
Options outstanding, end of period	3,306,000	$ 3,027,000
Options exercisable, end of period	$ 3,306,000
Number of Shares
Nonvested shares outstanding, beginning of period (in shares)	44,002
Granted (in shares)	7,571
Vested (in shares)	(26,085)
Forfeited or expired (in shares)	4,547
Nonvested shares outstanding, end of period (in shares)	30,035	44,002
Weighted Average Fair Value at Grant
Nonvested shares outstanding, beginning of period (in dollars per share)	$ 40.80
Granted (in dollars per share)	41.68
Vested (in dollars per share)	40.52
Forfeited or expired (in dollars per share)	44.25
Nonvested shares outstanding, end of period (in dollars per share)	$ 41.42	$ 40.80
Stock based compensation expense not yet recognized in income	$ 291,017
Weighted average remaining period for unrecognized stock based compensation	1 year 9 months 28 days

SEGMENT INFORMATION (Details)

SEGMENT INFORMATION (Details) $ in Thousands	3 Months Ended		9 Months Ended
	Jun. 30, 2016USD ($)	Jun. 30, 2015USD ($)	Jun. 30, 2016USD ($)segment	Jun. 30, 2015USD ($)	Sep. 30, 2015USD ($)
Segment Reporting Information [Line Items]
Number of reportable segments | segment			3
Segment data [Abstract]
Interest income	$ 20,763	$ 15,254	$ 59,667	$ 45,244
Interest expense	844	593	2,255	1,727
Net interest income (expense)	19,919	14,661	57,412	43,517
Provision (recovery) for loan losses	2,098	700	4,057	1,341
Non-interest income	23,807	15,424	81,542	43,068
Non-interest expense	31,627	24,473	103,425	70,305
Income (loss) before tax	10,001	4,912	31,472	14,939
Total assets	3,144,166	2,309,983	3,144,166	2,309,983	$ 2,529,705
Total deposits	2,186,956	1,513,207	2,186,956	1,513,207	$ 1,657,534
Reportable Segments [Member] | Payments [Member]
Segment data [Abstract]
Interest income	2,579	1,814	7,176	5,460
Interest expense	44	47	138	138
Net interest income (expense)	2,535	1,767	7,038	5,322
Provision (recovery) for loan losses	1	0	1,034	0
Non-interest income	22,160	13,808	77,103	40,468
Non-interest expense	16,231	11,744	57,968	34,905
Income (loss) before tax	8,463	3,831	25,139	10,885
Total assets	48,203	42,069	48,203	42,069
Total deposits	1,908,961	1,294,757	1,908,961	1,294,757
Reportable Segments [Member] | Banking [Member]
Segment data [Abstract]
Interest income	9,759	7,902	27,559	22,852
Interest expense	344	401	913	1,064
Net interest income (expense)	9,415	7,501	26,646	21,788
Provision (recovery) for loan losses	2,097	(436)	3,023	205
Non-interest income	1,296	870	3,251	2,497
Non-interest expense	5,347	4,487	15,993	13,097
Income (loss) before tax	3,267	4,320	10,881	10,983
Total assets	860,493	652,676	860,493	652,676
Total deposits	277,995	218,377	277,995	218,377
Reportable Segments [Member] | Corporate Services/Other [Member]
Segment data [Abstract]
Interest income	8,425	5,538	24,932	16,932
Interest expense	456	145	1,204	525
Net interest income (expense)	7,969	5,393	23,728	16,407
Provision (recovery) for loan losses	0	1,136	0	1,136
Non-interest income	351	746	1,188	103
Non-interest expense	10,049	8,242	29,464	22,303
Income (loss) before tax	(1,729)	(3,239)	(4,548)	(6,929)
Total assets	2,235,470	1,615,238	2,235,470	1,615,238
Total deposits	$ 0	$ 73	$ 0	$ 73

- Assets Measured at Fair Value

- Assets Measured at Fair Value on Recurring and Non-recurring Basis (Details) - USD ($) $ in Thousands	Jun. 30, 2016	Sep. 30, 2015
Available-for-sale Securities [Abstract]
Total debt securities	$ 579,330	$ 576,583
Total available for sale securities	1,442,798	1,256,087
Held-to-maturity Securities [Abstract]
Total held to maturity securities	618,150	346,847
Level 1 [Member]
Available-for-sale Securities [Abstract]
Total available for sale securities	1,113	914
Held-to-maturity Securities [Abstract]
Total held to maturity securities	0	0
Fair value of assets measured on non-recurring basis [Abstract]
Fair value	0	0
Level 1 [Member] | One to Four Family Residential Mortgage Loans [Member]
Fair value of assets measured on non-recurring basis [Abstract]
Fair value	0	0
Level 1 [Member] | Commercial and Multi-family Real Estate Loans [Member]
Fair value of assets measured on non-recurring basis [Abstract]
Fair value	0	0
Level 1 [Member] | Agricultural Operating Loans [Member]
Fair value of assets measured on non-recurring basis [Abstract]
Fair value	0	0
Level 1 [Member] | Consumer Loans [Member]
Fair value of assets measured on non-recurring basis [Abstract]
Fair value	0	0
Level 1 [Member] | Commercial Operating Loans [Member]
Fair value of assets measured on non-recurring basis [Abstract]
Fair value	0	0
Level 2 [Member]
Available-for-sale Securities [Abstract]
Total available for sale securities	1,441,685	1,255,173
Held-to-maturity Securities [Abstract]
Total held to maturity securities	618,150	346,847
Fair value of assets measured on non-recurring basis [Abstract]
Fair value	0	0
Level 2 [Member] | One to Four Family Residential Mortgage Loans [Member]
Fair value of assets measured on non-recurring basis [Abstract]
Fair value	0	0
Level 2 [Member] | Commercial and Multi-family Real Estate Loans [Member]
Fair value of assets measured on non-recurring basis [Abstract]
Fair value	0	0
Level 2 [Member] | Agricultural Operating Loans [Member]
Fair value of assets measured on non-recurring basis [Abstract]
Fair value	0	0
Level 2 [Member] | Consumer Loans [Member]
Fair value of assets measured on non-recurring basis [Abstract]
Fair value	0	0
Level 2 [Member] | Commercial Operating Loans [Member]
Fair value of assets measured on non-recurring basis [Abstract]
Fair value	0	0
Level 3 [Member]
Available-for-sale Securities [Abstract]
Total available for sale securities	0	0
Held-to-maturity Securities [Abstract]
Total held to maturity securities	0	0
Fair value of assets measured on non-recurring basis [Abstract]
Fair value	869,758	707,774
Level 3 [Member] | One to Four Family Residential Mortgage Loans [Member]
Fair value of assets measured on non-recurring basis [Abstract]
Fair value	156,610	121,385
Level 3 [Member] | Commercial and Multi-family Real Estate Loans [Member]
Fair value of assets measured on non-recurring basis [Abstract]
Fair value	386,551	314,372
Level 3 [Member] | Agricultural Operating Loans [Member]
Fair value of assets measured on non-recurring basis [Abstract]
Fair value	40,241	40,003
Level 3 [Member] | Consumer Loans [Member]
Fair value of assets measured on non-recurring basis [Abstract]
Fair value	36,376	33,504
Level 3 [Member] | Commercial Operating Loans [Member]
Fair value of assets measured on non-recurring basis [Abstract]
Fair value	41,336	23,245
Recurring [Member]
Available-for-sale Securities [Abstract]
Trust preferred securities	12,188	13,944
Small business administration securities	84,104	56,056
Obligations of states and political subdivisions	0	0
Non-bank qualified obligations of states and political subdivisions	700,040	608,590
Asset-baked securities	66,023
Mortgage-backed securities	579,330	576,583
Total debt securities	1,441,685	1,255,173
Common equities and mutual funds	1,113	914
Total available for sale securities	1,442,798	1,256,087
Held-to-maturity Securities [Abstract]
Trust preferred securities	0	0
Small business administration securities	0	0
Obligations of states and political subdivisions	21,056	19,413
Non-bank qualified obligations of states and political subdivisions	457,336	261,330
Asset-backed securities	0
Mortgage-backed securities	139,758	66,104
Total debt securities	618,150	346,847
Common equities and mutual funds	0	0
Total held to maturity securities	618,150	346,847
Recurring [Member] | Level 1 [Member]
Available-for-sale Securities [Abstract]
Trust preferred securities	0	0
Small business administration securities	0	0
Obligations of states and political subdivisions	0	0
Non-bank qualified obligations of states and political subdivisions	0	0
Asset-baked securities	0
Mortgage-backed securities	0	0
Total debt securities	0	0
Common equities and mutual funds	1,113	914
Total available for sale securities	1,113	914
Held-to-maturity Securities [Abstract]
Trust preferred securities	0	0
Small business administration securities	0	0
Obligations of states and political subdivisions	0	0
Non-bank qualified obligations of states and political subdivisions	0	0
Asset-backed securities	0
Mortgage-backed securities	0	0
Total debt securities	0	0
Common equities and mutual funds	0	0
Total held to maturity securities	0	0
Recurring [Member] | Level 2 [Member]
Available-for-sale Securities [Abstract]
Trust preferred securities	12,188	13,944
Small business administration securities	84,104	56,056
Obligations of states and political subdivisions	0	0
Non-bank qualified obligations of states and political subdivisions	700,040	608,590
Asset-baked securities	66,023
Mortgage-backed securities	579,330	576,583
Total debt securities	1,441,685	1,255,173
Common equities and mutual funds	0	0
Total available for sale securities	1,441,685	1,255,173
Held-to-maturity Securities [Abstract]
Trust preferred securities	0	0
Small business administration securities	0	0
Obligations of states and political subdivisions	21,056	19,413
Non-bank qualified obligations of states and political subdivisions	457,336	261,330
Asset-backed securities	0
Mortgage-backed securities	139,758	66,104
Total debt securities	618,150	346,847
Common equities and mutual funds	0	0
Total held to maturity securities	618,150	346,847
Recurring [Member] | Level 3 [Member]
Available-for-sale Securities [Abstract]
Trust preferred securities	0	0
Small business administration securities	0	0
Obligations of states and political subdivisions	0	0
Non-bank qualified obligations of states and political subdivisions	0	0
Asset-baked securities	0
Mortgage-backed securities	0	0
Total debt securities	0	0
Common equities and mutual funds	0	0
Total available for sale securities	0	0
Held-to-maturity Securities [Abstract]
Trust preferred securities	0	0
Small business administration securities	0	0
Obligations of states and political subdivisions	0	0
Non-bank qualified obligations of states and political subdivisions	0	0
Asset-backed securities	0
Mortgage-backed securities	0	0
Total debt securities	0	0
Common equities and mutual funds	0	0
Total held to maturity securities	0	0
Nonrecurring [Member]
Fair value of assets measured on non-recurring basis [Abstract]
Fair value	77	2,543
Nonrecurring [Member] | Commercial and Multi-family Real Estate Loans [Member]
Fair value of assets measured on non-recurring basis [Abstract]
Fair value	77	663
Nonrecurring [Member] | Agricultural Operating Loans [Member]
Fair value of assets measured on non-recurring basis [Abstract]
Fair value		1,880
Nonrecurring [Member] | Level 1 [Member]
Fair value of assets measured on non-recurring basis [Abstract]
Fair value	0	0
Nonrecurring [Member] | Level 1 [Member] | Commercial and Multi-family Real Estate Loans [Member]
Fair value of assets measured on non-recurring basis [Abstract]
Fair value	0	0
Nonrecurring [Member] | Level 1 [Member] | Agricultural Operating Loans [Member]
Fair value of assets measured on non-recurring basis [Abstract]
Fair value		0
Nonrecurring [Member] | Level 2 [Member]
Fair value of assets measured on non-recurring basis [Abstract]
Fair value	0	0
Nonrecurring [Member] | Level 2 [Member] | Commercial and Multi-family Real Estate Loans [Member]
Fair value of assets measured on non-recurring basis [Abstract]
Fair value	0	0
Nonrecurring [Member] | Level 2 [Member] | Agricultural Operating Loans [Member]
Fair value of assets measured on non-recurring basis [Abstract]
Fair value		0
Nonrecurring [Member] | Level 3 [Member]
Fair value of assets measured on non-recurring basis [Abstract]
Fair value	77	2,543
Nonrecurring [Member] | Level 3 [Member] | Commercial and Multi-family Real Estate Loans [Member]
Fair value of assets measured on non-recurring basis [Abstract]
Fair value	$ 77	663
Nonrecurring [Member] | Level 3 [Member] | Agricultural Operating Loans [Member]
Fair value of assets measured on non-recurring basis [Abstract]
Fair value		$ 1,880

FAIR VALUE MEASUREMENTS - Quant

FAIR VALUE MEASUREMENTS - Quantitative Information (Details) - USD ($) $ in Thousands		9 Months Ended	12 Months Ended
		Jun. 30, 2016	Sep. 30, 2015
Minimum [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Range of estimated selling cost		4.00%	4.00%
Maximum [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Range of estimated selling cost		10.00%	10.00%
Level 3 [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Fair value		$ 869,758	$ 707,774
Impaired Loans, Net [Member] | Level 3 [Member] | Market Approach Valuation Technique [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Fair value		$ 77	$ 2,543
Valuation techniques	[1]	Appraised values	Appraised values
[1]	The Company generally relies on external appraisers to develop this information. Management reduced the appraised value by estimated selling costs in a range of 4% to 10%.

FAIR VALUE MEASUREMENTS - Balan

FAIR VALUE MEASUREMENTS - Balance Sheet Grouping (Details) - USD ($) $ in Thousands	Jun. 30, 2016	Sep. 30, 2015
Financial assets [Abstract]
Securities available for sale	$ 1,442,798	$ 1,256,087
Securities held to maturity	618,150	346,847
Level 1 [Member]
Financial assets [Abstract]
Cash and cash equivalents	36,830	27,658
Securities available for sale	1,113	914
Securities held to maturity	0	0
Total securities	1,113	914
Loans receivable [Abstract]
Total loans receivable	0	0
Federal Home Loan Bank stock	0	0
Accrued interest receivable	17,911	13,352
Financial liabilities [Abstract]
Noninterest bearing demand deposits	1,922,802	1,369,672
Interest bearing demand deposits, savings, and money markets	163,818	115,204
Certificates of deposit	0	0
Total deposits	2,086,620	1,484,876
Advances from Federal Home Loan Bank	0	0
Federal fund purchased	0	0
Securities sold under agreements to repurchase	0	0
Subordinated debentures	0	0
Accrued interest payable	337	272
Level 2 [Member]
Financial assets [Abstract]
Cash and cash equivalents	0	0
Securities available for sale	1,441,685	1,255,173
Securities held to maturity	618,150	346,847
Total securities	2,059,835	1,602,020
Loans receivable [Abstract]
Total loans receivable	0	0
Federal Home Loan Bank stock	25,311	24,410
Accrued interest receivable	0	0
Financial liabilities [Abstract]
Noninterest bearing demand deposits	0	0
Interest bearing demand deposits, savings, and money markets	0	0
Certificates of deposit	100,066	91,304
Total deposits	100,066	91,304
Advances from Federal Home Loan Bank	108,274	8,630
Federal fund purchased	437,000	540,000
Securities sold under agreements to repurchase	2,234	4,007
Subordinated debentures	10,430	10,416
Accrued interest payable	0	0
Level 3 [Member]
Financial assets [Abstract]
Cash and cash equivalents	0	0
Securities available for sale	0	0
Securities held to maturity	0	0
Total securities	0	0
Loans receivable [Abstract]
Total loans receivable	869,758	707,774
Federal Home Loan Bank stock	0	0
Accrued interest receivable	0	0
Financial liabilities [Abstract]
Noninterest bearing demand deposits	0	0
Interest bearing demand deposits, savings, and money markets	0	0
Certificates of deposit	0	0
Total deposits	0	0
Advances from Federal Home Loan Bank	0	0
Federal fund purchased	0	0
Securities sold under agreements to repurchase	0	0
Subordinated debentures	0	0
Accrued interest payable	0	0
Carrying Amount [Member]
Financial assets [Abstract]
Cash and cash equivalents	36,830	27,658
Securities available for sale	1,442,798	1,256,087
Securities held to maturity	604,589	345,744
Total securities	2,047,387	1,601,831
Loans receivable [Abstract]
Total loans receivable	861,123	713,087
Federal Home Loan Bank stock	25,311	24,410
Accrued interest receivable	17,911	13,352
Financial liabilities [Abstract]
Noninterest bearing demand deposits	1,922,802	1,449,101
Interest bearing demand deposits, savings, and money markets	163,818	117,262
Certificates of deposit	100,336	91,171
Total deposits	2,186,956	1,657,534
Advances from Federal Home Loan Bank	107,000	7,000
Federal fund purchased	437,000	540,000
Securities sold under agreements to repurchase	2,234	4,007
Subordinated debentures	10,310	10,310
Accrued interest payable	337	272
Estimated Fair Value [Member]
Financial assets [Abstract]
Cash and cash equivalents	36,830	27,658
Securities available for sale	1,442,798	1,256,087
Securities held to maturity	618,150	346,847
Total securities	2,060,948	1,602,934
Loans receivable [Abstract]
Total loans receivable	869,758	707,774
Federal Home Loan Bank stock	25,311	24,410
Accrued interest receivable	17,911	13,352
Financial liabilities [Abstract]
Noninterest bearing demand deposits	1,922,802	1,369,672
Interest bearing demand deposits, savings, and money markets	163,818	115,204
Certificates of deposit	100,066	91,304
Total deposits	2,186,686	1,576,180
Advances from Federal Home Loan Bank	108,274	8,630
Federal fund purchased	437,000	540,000
Securities sold under agreements to repurchase	2,234	4,007
Subordinated debentures	10,430	10,416
Accrued interest payable	337	272
One to Four Family Residential Mortgage Loans [Member] | Level 1 [Member]
Loans receivable [Abstract]
Total loans receivable	0	0
One to Four Family Residential Mortgage Loans [Member] | Level 2 [Member]
Loans receivable [Abstract]
Total loans receivable	0	0
One to Four Family Residential Mortgage Loans [Member] | Level 3 [Member]
Loans receivable [Abstract]
Total loans receivable	156,610	121,385
One to Four Family Residential Mortgage Loans [Member] | Carrying Amount [Member]
Loans receivable [Abstract]
Total loans receivable	150,461	125,021
One to Four Family Residential Mortgage Loans [Member] | Estimated Fair Value [Member]
Loans receivable [Abstract]
Total loans receivable	156,610	121,385
Commercial and Multi-family Real Estate Loans [Member] | Level 1 [Member]
Loans receivable [Abstract]
Total loans receivable	0	0
Commercial and Multi-family Real Estate Loans [Member] | Level 2 [Member]
Loans receivable [Abstract]
Total loans receivable	0	0
Commercial and Multi-family Real Estate Loans [Member] | Level 3 [Member]
Loans receivable [Abstract]
Total loans receivable	386,551	314,372
Commercial and Multi-family Real Estate Loans [Member] | Carrying Amount [Member]
Loans receivable [Abstract]
Total loans receivable	386,798	310,199
Commercial and Multi-family Real Estate Loans [Member] | Estimated Fair Value [Member]
Loans receivable [Abstract]
Total loans receivable	386,551	314,372
Agricultural Real Estate Loans [Member] | Level 1 [Member]
Loans receivable [Abstract]
Total loans receivable	0	0
Agricultural Real Estate Loans [Member] | Level 2 [Member]
Loans receivable [Abstract]
Total loans receivable	0	0
Agricultural Real Estate Loans [Member] | Level 3 [Member]
Loans receivable [Abstract]
Total loans receivable	64,464	66,682
Agricultural Real Estate Loans [Member] | Carrying Amount [Member]
Loans receivable [Abstract]
Total loans receivable	64,130	64,316
Agricultural Real Estate Loans [Member] | Estimated Fair Value [Member]
Loans receivable [Abstract]
Total loans receivable	64,464	66,682
Consumer Loans [Member] | Level 1 [Member]
Loans receivable [Abstract]
Total loans receivable	0	0
Consumer Loans [Member] | Level 2 [Member]
Loans receivable [Abstract]
Total loans receivable	0	0
Consumer Loans [Member] | Level 3 [Member]
Loans receivable [Abstract]
Total loans receivable	36,376	33,504
Consumer Loans [Member] | Carrying Amount [Member]
Loans receivable [Abstract]
Total loans receivable	36,986	33,527
Consumer Loans [Member] | Estimated Fair Value [Member]
Loans receivable [Abstract]
Total loans receivable	36,376	33,504
Commercial Operating Loans [Member] | Level 1 [Member]
Loans receivable [Abstract]
Total loans receivable	0	0
Commercial Operating Loans [Member] | Level 2 [Member]
Loans receivable [Abstract]
Total loans receivable	0	0
Commercial Operating Loans [Member] | Level 3 [Member]
Loans receivable [Abstract]
Total loans receivable	41,336	23,245
Commercial Operating Loans [Member] | Carrying Amount [Member]
Loans receivable [Abstract]
Total loans receivable	40,971	29,893
Commercial Operating Loans [Member] | Estimated Fair Value [Member]
Loans receivable [Abstract]
Total loans receivable	41,336	23,245
Agricultural Operating Loans [Member] | Level 1 [Member]
Loans receivable [Abstract]
Total loans receivable	0	0
Agricultural Operating Loans [Member] | Level 2 [Member]
Loans receivable [Abstract]
Total loans receivable	0	0
Agricultural Operating Loans [Member] | Level 3 [Member]
Loans receivable [Abstract]
Total loans receivable	40,241	40,003
Agricultural Operating Loans [Member] | Carrying Amount [Member]
Loans receivable [Abstract]
Total loans receivable	40,435	43,626
Agricultural Operating Loans [Member] | Estimated Fair Value [Member]
Loans receivable [Abstract]
Total loans receivable	40,241	40,003
Premium Finance Loans [Member] | Level 1 [Member]
Loans receivable [Abstract]
Total loans receivable	0	0
Premium Finance Loans [Member] | Level 2 [Member]
Loans receivable [Abstract]
Total loans receivable	0	0
Premium Finance Loans [Member] | Level 3 [Member]
Loans receivable [Abstract]
Total loans receivable	144,180	108,583
Premium Finance Loans [Member] | Carrying Amount [Member]
Loans receivable [Abstract]
Total loans receivable	141,342	106,505
Premium Finance Loans [Member] | Estimated Fair Value [Member]
Loans receivable [Abstract]
Total loans receivable	$ 144,180	$ 108,583

GOODWILL AND INTANGIBLE ASSET47

GOODWILL AND INTANGIBLE ASSETS (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Sep. 08, 2015	Dec. 02, 2014
Finite-Lived Intangible Assets [Line Items]
Goodwill	$ 36,928	$ 11,578	$ 36,928	$ 0	$ 36,928
Impairment of intangible assets	0	0
Goodwill [Roll Forward]
Balance, beginning of period			36,928	0
Acquisitions during the period			0	11,578
Write-offs during the period			0	0
Balance, end of period	36,928	11,578	36,928	11,578
Intangible Assets [Roll Forward]
Balance, beginning of period			33,577	2,588
Acquisitions during the period			155	8,508
Amortization during the period			(3,644)	(959)
Write-offs during the period			0	0
Balance, end of period	30,088	10,137	30,088	10,137
AFS/IBEX Financial Services Inc [Member]
Finite-Lived Intangible Assets [Line Items]
Goodwill							$ 11,600
Refund Advantage Financial Services Inc [Member]
Finite-Lived Intangible Assets [Line Items]
Goodwill						$ 25,400
Trademark [Member]
Intangible Assets [Roll Forward]
Balance, beginning of period			5,439	0
Acquisitions during the period			0	540
Amortization during the period			(216)	(21)
Write-offs during the period			0	0
Balance, end of period	5,223	519	$ 5,223	519
Trademark [Member] | AFS/IBEX Financial Services Inc [Member]
Amortizable intangible assets [Abstract]
Amount					540
Book Amortization Period			15 years
Method			Straight Line
Trademark [Member] | Refund Advantage Financial Services Inc [Member]
Amortizable intangible assets [Abstract]
Amount					4,950
Book Amortization Period			30 years
Method			Accelerated
Non-Compete [Member]
Intangible Assets [Roll Forward]
Balance, beginning of period			$ 227	0
Acquisitions during the period			0	260
Amortization during the period			(75)	(51)
Write-offs during the period			0	0
Balance, end of period	152	209	$ 152	209
Non-Compete [Member] | AFS/IBEX Financial Services Inc [Member]
Amortizable intangible assets [Abstract]
Amount					260
Book Amortization Period			3 years
Method			Straight Line
Non-Compete [Member] | Refund Advantage Financial Services Inc [Member]
Amortizable intangible assets [Abstract]
Amount					40
Book Amortization Period			3 years
Method			Straight Line
Customer Relationships [Member]
Intangible Assets [Roll Forward]
Balance, beginning of period			$ 24,811	0
Acquisitions during the period			0	7,240
Amortization during the period			(3,191)	(689)
Write-offs during the period			0	0
Balance, end of period	$ 21,620	6,551	$ 21,620	6,551
Customer Relationships [Member] | AFS/IBEX Financial Services Inc [Member]
Amortizable intangible assets [Abstract]
Amount					7,240
Book Amortization Period			30 years
Method			Accelerated
Customer Relationships [Member] | Refund Advantage Financial Services Inc [Member]
Amortizable intangible assets [Abstract]
Amount					18,800
Method			Accelerated
Customer Relationships [Member] | Refund Advantage Financial Services Inc [Member] | Minimum [Member]
Amortizable intangible assets [Abstract]
Book Amortization Period	12 years
Customer Relationships [Member] | Refund Advantage Financial Services Inc [Member] | Maximum [Member]
Amortizable intangible assets [Abstract]
Book Amortization Period	20 years
Other [Member]
Intangible Assets [Roll Forward]
Balance, beginning of period			$ 3,100	2,588
Acquisitions during the period			155	468
Amortization during the period			(162)	(198)
Write-offs during the period			0	0
Balance, end of period	$ 3,093	$ 2,858	$ 3,093	$ 2,858
Other [Member] | AFS/IBEX Financial Services Inc [Member]
Amortizable intangible assets [Abstract]
Amount					173
Method			Straight Line
Other [Member] | Refund Advantage Financial Services Inc [Member]
Amortizable intangible assets [Abstract]
Amount					$ 329
Method			Straight Line