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FORECLOSURED REAL ESTATE AND REPOSSESSED ASSETS - Other Real Estate Owned (Details) - USD ($) | 6 Months Ended | 12 Months Ended
--- | --- | ---
Mar. 31, 2021 | Mar. 31, 2020 | Sep. 30, 2020
Real Estate [Line Items] |  |  |
TDR valuation allowance | $ 1,000,000.0 |  | $ 500,000
Community Bank |  |  |
Real Estate [Line Items] |  |  |
Loans in process of foreclosure, amount | 0 |  | 0
Agriculture Real Estate Customer | Agricultural real estate and operating |  |  |
Real Estate [Line Items] |  |  |
Revenue recognized in deferred rental income |  |  | 1,100,000
OREO expenses |  |  | 200,000
Foreclosed Property |  |  |
Real Estate [Line Items] |  |  |
Other real estate owned sold | 8,483,000 | $ 28,228,000 | 28,100,000
Gain (loss) on sale | $ 4,000 | $ (5,039,000) | $ (5,000,000.0)

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- Definition Recorded investment of consumer mortgage loan receivables secured by residential real estate properties for which formal foreclosure proceedings are in process. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 35 -URI http://asc.fasb.org/extlink&oid=121611835&loc=SL49126937-111524 + Details
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