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Federal Income Taxes (Tables) | 12 Months Ended
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Sep. 30, 2013
Income Tax Disclosure [Abstract] |
Schedule of Components of Income Tax Expense (Benefit) | The components of the provision for federal income taxes for the years ended September 30, 2013, 2012 and 2011 were as follows (dollars in thousands):
| 2013 |  |  | 2012 |  |  | 2011 |
Current | $ | 1,737 |  |  | $ | 1,627 |  |  | $ | 148 |
Deferred | 777 |  |  | 154 |  |  | 156 |
Provision | $ | 2,514 |  |  | $ | 1,781 |  |  | $ | 304 |
Schedule of Deferred Tax Assets and Liabilities | The components of the Company’s deferred tax assets and liabilities at September 30, 2013 and 2012 were as follows (dollars in thousands):
| 2013 |  |  | 2012 |
Deferred Tax Assets |  |  |
Accrued interest on loans | $ | 83 |  |  | $ | 278 |
Unearned ESOP shares | 282 |  |  | 301 |
Allowance for loan losses | 4,018 |  |  | 4,293 |
Allowance for OREO losses | 794 |  |  | 516 |
CDI | 259 |  |  | 264 |
Unearned MRDP shares | 8 |  |  | 25 |
Net unrealized securities losses | 139 |  |  | 192 |
Capital loss carry-forward | — |  |  | 677 |
OTTI credit impairment | 198 |  |  | 194 |
Other | 166 |  |  | 156 |
Total deferred tax assets | 5,947 |  |  | 6,896 |
| 2013 |  |  | 2012 |
Deferred Tax Liabilities |  |  |
FHLB stock dividends | $ | 840 |  |  | $ | 874 |
Depreciation | 147 |  |  | 294 |
Goodwill | 1,153 |  |  | 1,024 |
MSR's | 770 |  |  | 683 |
Prepaid expenses | 233 |  |  | 172 |
Other | 11 |  |  | 13 |
Total deferred tax liabilities | 3,154 |  |  | 3,060 |
Valuation allowance for capital loss on sale of securities | — |  |  | (213 | )
Net deferred tax assets | $ | 2,793 |  |  | $ | 3,623 |
Schedule of Effective Income Tax Rate Reconciliation | The provision for federal income taxes for the years ended September 30, 2013, 2012 and 2011 differs from that computed at the statutory corporate tax rate as follows (dollars in thousands):
| 2013 |  |  | 2012 |  |  | 2011 |
Expected tax provision at statutory rate | $ | 2,472 |  |  | $ | 2,166 |  |  | $ | 474 |
BOLI income | (196 | ) |  | (206 | ) |  | (175 | )
Change in estimated utilization of net capital loss carry-forward | 281 |  |  | (208 | ) |  | — |
Dividends on ESOP | (24 | ) |  | — |  |  | — |
Other - net | (19 | ) |  | 29 |  |  | 5 |
Provision for federal income taxes | $ | 2,514 |  |  | $ | 1,781 |  |  | $ | 304 |
During the year ended September 30, 2012, the Company adjusted its valuation allowance for deferred taxes to reflect anticipated tax strategies to utilize a capital loss carry-forward related to a previous redemption in kind of investment securities. During the year ended September 30, 2013, the Company utilized $183,000 of the capital loss carry-forward and wrote-off the remaining portion of the related deferred tax asset and valuation allowance due to the expiration of the capital loss carry-forward period.

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- Definition Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319 + Details
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- Definition Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32537-109319 + Details
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- Definition Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32687-109319 + Details
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