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LOANS RECEIVABLE, NET AND RELATED ALLOWANCE FOR LOAN LOSSES (Tables)

6 Months Ended

Mar. 31, 2016

LOANS RECEIVABLE, NET AND RELATED ALLOWANCE FOR LOAN LOSSES [Abstract]

Schedule of loans receivable, net

		March 31,				September 30,
		2016				2015
		(Dollars in thousands)
One-to four-family residential		$	162,135			$	169,781
Commercial real estate			178,626				173,864
Construction			11,755				6,679
Home equity lines of credit			22,006				21,176
Commercial business			39,262				41,485
Other			9,991				10,305
Total loans receivable			423,775				423,290
Net deferred loan costs			195				192
Allowance for loan losses			(2,890	)			(2,886	)
Total loans receivable, net		$	421,080			$	420,596

Schedule of impaired loans

										Impaired
										Loans with
		Impaired Loans with								No Specific
		Specific Allowance								Allowance				Total Impaired Loans
		Recorded				Related				Recorded				Recorded				Principal
At March 31, 2016		Investment				Allowance				Investment				Investment				Balance
		(Dollars in thousands)
One-to four-family residential		$	—			$	—			$	4,132			$	4,132			$	4,275
Commercial real estate			—				—				4,995				4,995				6,501
Home equity lines of credit			—				—				29				29				29
Commercial business			1,307				95				273				1,580				1,963
Total impaired loans		$	1,307			$	95			$	9,429			$	10,736			$	12,768

										Impaired
										Loans with
		Impaired Loans with								No Specific
		Specific Allowance								Allowance				Total Impaired Loans
		Recorded				Related				Recorded				Recorded				Principal
At September 30, 2015		Investment				Allowance				Investment				Investment				Balance
		(Dollars in thousands)
One-to four-family residential		$	—			$	—			$	3,017			$	3,017			$	3,134
Commercial real estate			—				—				5,447				5,447				6,556
Home equity lines of credit			—				—				417				417				521
Commercial business			1,690				201				66				1,756				1,756
Total impaired loans		$	1,690			$	201			$	8,947			$	10,637			$	11,967

Schedule of average recorded investment in impaired loans

		Three Months				Six Months
		Ended March 31, 2016				Ended March 31, 2016
		(Dollars in thousands)
One-to four-family residential		$	3,553			$	3,374
Commercial real estate			5,211				5,289
Home equity lines of credit			139				231
Commercial business			1,773				1,767
Average investment in impaired loans		$	10,676			$	10,661

		Three Months				Six Months
		Ended March 31, 2015				Ended March 31, 2015
		(Dollars in thousands)
One-to four-family residential		$	6,937			$	7,532
Commercial real estate			5,215				5,159
Construction			1,942				2,054
Home equity lines of credit			484				599
Commercial business			1,899				1,380
Average investment in impaired loans		$	16,477			$	16,724

Schedule of loan portfolio summarized by Bank's internal risk rating system

						Special
		Pass				Mention				Substandard					Doubtful			Total
		(Dollars in  thousands)
March 31, 2016
One-to four-family residential		$	158,993			$	—			$	3,142			$	—			$	162,135
Commercial real estate			174,766				—				3,860				—				178,626
Construction			9,277				—				2,478				—				11,755
Home equity lines of credit			21,300				—				706				—				22,006
Commercial business			37,936				—				19				1,307				39,262
Other			9,991				—				—				—				9,991
Total		$	412,263			$	—			$	10,205			$	1,307			$	423,775

						Special
		Pass				Mention				Substandard					Doubtful			Total
		(Dollars in  thousands)
September 30, 2015
One-to four-family residential		$	166,846			$	—			$	2,935			$	—			$	169,781
Commercial real estate			169,239				210				3,309				1,106				173,864
Construction			2,468				—				4,211				—				6,679
Home equity lines of credit			19,436				—				1,740				—				21,176
Commercial business			39,764				—				1,721				—				41,485
Other			10,305				—				—				—				10,305
Total		$	408,058			$	210			$	13,916			$	1,106			$	423,290

Schedule of aging analysis of past due loans, segregated by class of loans

							30-59				60-89
							Days				Days				90 Days +			Total				Non-				Total
		Current					Past Due				Past Due				Past Due			Past Due				Accrual				Loans
		(Dollars in  thousands)
March 31, 2016
One-to four-family residential		$	159,018			$	45			$	—			$	3,072			$	3,117			$	3,072			$	162,135
Commercial real estate			177,144				2				—				1,480				1,482				1,480				178,626
Construction			11,755				—				—				—				—				—				11,755
Home equity lines of credit			21,972				—				—				34				34				34				22,006
Commercial business			37,527				4				—				1,731				1,735				1,731				39,262
Other			9,991				—				—				—				—				—				9,991
Total		$	417,407			$	51			$	—			$	6,317			$	6,368			$	6,317			$	423,775

							30-59				60-89
							Days				Days				90 Days +			Total				Non-				Total
		Current					Past Due				Past Due				Past Due			Past Due				Accrual				Loans
		(Dollars in  thousands)
September 30, 2015
One-to four-family residential		$	166,993			$	—			$	730			$	2,058			$	2,788			$	2,058			$	169,781
Commercial real estate			171,969				—				—				1,895				1,895				1,895				173,864
Construction			6,679				—				—				—				—				—				6,679
Home equity lines of credit			20,921				—				—				255				255				255				21,176
Commercial business			39,777				—				19				1,689				1,708				1,689				41,485
Other			10,305				—				—				—				—				—				10,305
Total		$	416,644			$	—			$	749			$	5,897			$	6,646			$	5,897			$	423,290

Schedule of activity in the allowance for loan losses by portfolio segment

		One-to-Four												Home Equity
		Family				Commercial								Lines of				Commercial
		Residential				Real Estate				Construction				Credit				Business				Other				Unallocated				Total
		(Dollars in thousands)
Balance- September 30, 2015		$	395			$	931			$	453			$	53			$	969			$	6			$	79			$	2,886
Charge-offs			(45	)			—				—				—				—				—				—				(45	)
Recoveries			—				—				—				80				1				—				—				81
Provision			36				4				(71	)			(78	)			255				3				29				178
Balance- December 31, 2015		$	386			$	935			$	382			$	55			$	1,225			$	9			$	108			$	3,100
Charge-offs			—				(61	)			—				(84	)			(383	)			—				—				(528	)
Recoveries			—				—				1				—				26				—				—				27
Provision			113				(3	)			(115	)			100				125				(1	)			72				291
Balance- March 31, 2016		$	499			$	871			$	268			$	71			$	993			$	8			$	180			$	2,890

		One-to-Four												Home Equity
		Family				Commercial								Lines of				Commercial
		Residential				Real Estate				Construction				Credit				Business				Other				Unallocated				Total
		(Dollars in thousands)
Balance- September 30, 2014		$	402			$	826			$	784			$	62			$	643			$	9			$	109			$	2,835
Charge-offs			(12	)			(193	)			—				(147	)			—				(1	)			—				(353	)
Recoveries			—				—				37				—				—				—				—				37
Provision			84				199				(73	)			151				90				(2	)			(29	)			420
Balance- December 31, 2014		$	474			$	832			$	748			$	66			$	733			$	6			$	80			$	2,939
Charge-offs			(90	)			—				(342	)			—				(263	)			—				—				(695	)
Recoveries			400				—				—				—				—				—				—				400
Provision			(415	)			10				114				(11	)			434				—				38				170
Balance- March 31, 2015		$	369			$	842			$	520			$	55			$	904			$	6			$	118			$	2,814

		One-to-Four												Home Equity
		Family				Commercial								Lines of				Commercial
		Residential				Real Estate				Construction				Credit				Business				Other				Unallocated				Total
		(Dollars in thousands)
Allowance for Loan Losses:
Balance - March 31, 2016		$	499			$	871			$	268			$	71			$	993			$	8			$	180			$	2,890
Individually evaluated
for impairment			—				—				—				—				95				—				—				95
Collectively evaluated
for impairment			499				871				268				71				898				8				180				2,795
Loans receivable:
Balance - March 31, 2016		$	162,135			$	178,626			$	11,755			$	22,006			$	39,262			$	9,991			$	—			$	423,775
Individually evaluated
for impairment			4,132				4,995				—				29				1,580				—				—				10,736
Collectively evaluated
for impairment			158,003				173,631				11,755				21,977				37,682				9,991				—				413,039

		One-to- Four												Home Equity
		Family				Commercial								Lines of				Commercial
		Residential				Real Estate				Construction				Credit				Business				Other				Unallocated				Total
		(Dollars in thousands)
Allowance for Loan Losses:
Balance - September 30, 2015		$	395			$	931			$	453			$	53			$	969			$	6			$	79			$	2,886
Individually evaluated
for impairment			—				—				—				—				201				—				—				201
Collectively evaluated
for impairment			395				931				453				53				768				6				79				2,685
Loans receivable:
Balance - September 30, 2015		$	169,781			$	173,864			$	6,679			$	21,176			$	41,485			$	10,305			$	—			$	423,290
Individually evaluated
for impairment			3,017				5,447				—				417				1,756				—				—				10,637
Collectively evaluated
for impairment			166,764				168,417				6,679				20,759				39,729				10,305								412,653

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- Definition

Tabular disclosure of amount of investment of impaired financing receivables with related allowance for credit losses and without a related allowance for credit losses.

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Tabular disclosure of financing receivables (examples of financing receivables include loans, trade accounts receivable and notes receivable) and activity in the allowance for credit losses account.

+ References

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
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Tabular disclosure of financing receivables by credit quality indicator. The credit quality indicator is a statistic about the credit quality of financing receivables. Examples include, but not limited to, consumer credit risk scores, credit-rating-agency ratings, an entity's internal credit risk grades, loan-to-value ratios, collateral, collection experience and other internal metrics.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
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Tabular disclosure of financing receivables that are past due but not impaired, financing receivables that are 90 days past due and still accruing, and financing receivables on nonaccrual status.

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-Publisher FASB
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Tabular disclosure of the various types of trade accounts and notes receivable and for each the gross carrying value, allowance, and net carrying value as of the balance sheet date. Presentation is categorized by current, noncurrent and unclassified receivables.

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