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EMPLOYEE STOCK OWNERSHIP AND PROFIT SHARING PLANS | 12 Months Ended
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Sep. 30, 2015
EMPLOYEE STOCK OWNERSHIP AND PROFIT SHARING PLANS [Abstract] |
EMPLOYEE STOCK OWNERSHIP AND PROFIT SHARING PLANS | NOTE 12. EMPLOYEE STOCK OWNERSHIP AND PROFIT SHARING PLANS The Company maintains an Employee Stock Ownership Plan (“ESOP”) for eligible employees who have 1,000 hours of employment with the Bank, have worked one year at the Bank and who have attained age 21. ESOP expense of $994,000, $703,000 and $694,000 was recorded for the years ended September 30, 2015, 2014 and 2013, respectively. Contributions of $992,038, $850,406 and $485,548 were made to the ESOP during the years ended September 30, 2015, 2014 and 2013, respectively. Contributions to the ESOP and shares released from suspense are allocated among ESOP participants on the basis of compensation in the year of allocation. Benefits generally become 100% vested after seven years of credited service. Prior to the completion of seven years of credited service, a participant who terminates employment for reasons other than death or disability receives a reduced benefit based on the ESOP’s vesting schedule. Forfeitures are reallocated among remaining participating employees in the same proportion as contributions. Benefits are payable in the form of stock upon termination of employment. The Company’s contributions to the ESOP are not fixed, so benefits payable under the ESOP cannot be estimated. For the years ended September 30, 2015, 2014 and 2013, 23,750 shares, 24,125 shares and 17,715 shares with a fair value of $41.77, $35.25 and $37.99 per share, respectively, were released. Also for the years ended September 30, 2015, 2014 and 2013, allocated shares and total ESOP shares reflect 10,294 shares, 10,643 shares and 45,225 shares, respectively, withdrawn from the ESOP by participants who are no longer with the Company or by participants diversifying their holdings. At September 30, 2015, 2014 and 2013, there were 2,974, 2,529 and 3,526 shares purchased, respectively, for dividend reinvestment. Year-end ESOP shares are as follows:
September 30, |  | 2015 |  |  | 2014 |  |  | 2013 |
|  | (Dollars in Thousands) |
Allocated shares |  |  | 256,283 |  |  |  | 239,879 |  |  |  | 223,868 |
Unearned shares |  |  | - |  |  |  | - |  |  |  | - |
Total ESOP shares |  |  | 256,283 |  |  |  | 239,879 |  |  |  | 223,868 |
Fair value of unearned shares |  | $ | - |  |  | $ | - |  |  | $ | - |
The Company also has a profit sharing plan covering substantially all full-time employees. Contribution expense to the profit sharing plan, included in compensation and benefits, for the years ended September 30, 2015, 2014 and 2013 was $1.1 million, $0.9 million and $0.8 million, respectively.

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- Definition Disclosure of the description of the plan, the basis for determining contributions, including the employee groups covered, and the nature and effect of significant matters affecting comparability of information for all periods presented. + References No definition available. + Details
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