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EMPLOYEE STOCK OWNERSHIP AND PROFIT SHARING PLANS | 12 Months Ended
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Sep. 30, 2018
EMPLOYEE STOCK OWNERSHIP AND PROFIT SHARING PLANS [Abstract] |
EMPLOYEE STOCK OWNERSHIP AND PROFIT SHARING PLANS | EMPLOYEE STOCK OWNERSHIP AND PROFIT SHARING PLANS All share and per share data for all periods presented has been adjusted to reflect the 3-for-1 forward stock split with respect to the Company's common stock effected on October 4, 2018. The Company maintains an Employee Stock Ownership Plan (“ESOP”) for eligible employees who have 1,000 hours of employment with the Bank, have worked at least one year at the Bank and who have attained age 21. ESOP expense of $2,073,000, $1,668,000 and $1,150,000 was recorded for the years ended September 30, 2018, 2017 and 2016, respectively. Contributions of $2,011,040, $1,606,102 and $1,174,682 were made to the ESOP during the years ended September 30, 2018, 2017 and 2016, 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, 2018, 2017 and 2016, 72,996 shares, 61,458 shares and 58,143 shares, from the suspense account, with a fair value of $27.55, $26.13 and $20.20 per share, respectively, were released. For the years ended September 30, 2018, 2017 and 2016, allocated shares and total ESOP shares reflect 6,687 shares, 42,378 shares and 46,506 shares, respectively, withdrawn from the ESOP by participants who were no longer with the Company or by participants diversifying their holdings. At September 30, 2018, 2017 and 2016, there were 3,987, 4,437 and 8,130 shares purchased, respectively, for dividend reinvestment. Year-end ESOP shares are as follows:
At September 30, | 2018 |  | 2017 |  | 2016
| (Dollars in Thousands)
Allocated shares | 812,346 |  |  | 768,657 |  |  | 788,616 |
Unearned shares | — |  |  |  |  |  | — |
Total ESOP shares | 812,346 |  |  | 768,657 |  |  | 788,616 |
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, 2018, 2017 and 2016 was $2.2 million, $1.6 million and $1.3 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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