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Commitments and Contingencies (Tables) | 12 Months Ended
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Sep. 30, 2024
Commitments and Contingencies Disclosure [Abstract] |
Supply Commitment | A summary of the Company’s commitments at September 30, 2024 and 2023 is as follows (dollars in thousands):
| 2024 |  | 2023
Undisbursed portion of construction loans in process (see Note 4) | $ | 69,878 |  |  | $ | 103,194 |
Undisbursed lines of credit | 119,858 |  |  | 141,537 |
Commitments to extend credit | 26,293 |  |  | 31,667 |
Schedule of Allowance for Credit Losses for Unfunded Loan Commitments | The following table sets forth information for the years ended September 30, 2024 and 2023 regarding activity in the ACL (reserve for loss) on unfunded loan commitments (dollars in thousands):
|  | Year Ended September 30, 2024 |  | Year Ended September 30, 2023
Beginning ACL |  | $ | 332 |  |  | $ | 305 |
Impact of adopting CECL (ASU 2016-13) |  | 66 |  |  | — |
(Recapture of) provision for credit losses |  | (71) |  |  | 27 |
Ending ACL |  | $ | 327 |  |  | $ | 332 |

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- Definition Off-Balance Sheet, Credit Loss, Liability + References No definition available. + Details
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- Definition Tabular disclosure of arrangements in which the entity has committed resources to supply goods or services to a customer. May include identification of the goods or services to be furnished, identity of the purchasing party, pricing, effects on pricing for failing to deliver the [minimum] quantities required to be furnished, cancellation rights, and termination provisions. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(25)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1 + Details
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