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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Sep. 30, 2018

Accounting Policies [Abstract]

Schedule of reconciliation of the numerators and denominators of basic and diluted earnings per share

The following table illustrates the reconciliation of the numerators and denominators of the basic and diluted earnings per share (EPS) calculations. All stock options were anti-dilutive at September 30, 2018 and 2017.

		For the Years Ended September 30,
		2018												2017
						Weighted				Per								Weighted				Per
						average				share								average				share
		Income				shares				Amount				Income				shares				Amount
		(In thousands, except share and per share data)
Basic EPS
Net income available to common shareholders		$	2,030				5,820,746			$	0.35			$	1,423				5,820,746			$	0.24
Effect of dilutive securities
Options and grants			—				—				—				—				—				—
Diluted EPS
Net income available to common shareholders plus assumed conversion		$	2,030				5,820,746			$	0.35			$	1,423				5,820,746			$	0.24

Schedule of other items allocated to comprehensive income (loss)

Comprehensive income (loss) includes net income as well as certain other items which result in a change to equity during the period. The other items allocated to comprehensive income (loss), as well as the related income tax effects, for the years ended September 30, 2018 and 2017 were as follows:

		September 30,
		2018												2017
						Tax				Net of								Tax				Net of
		Before Tax				(Benefit)				Tax				Before Tax				(Benefit)				Tax
		Amount				Expense				Amount				Amount				Expense				Amount
		(In thousands)
Unrealized holding (losses) gains arising
during period on:
Available-for-sale investments		$	(586	)		$	161			$	(425	)		$	(218	)		$	79			$	(139	)
Less reclassification adjustment for:
Net unrealized gains on securities
reclassified available-for-sale			104				(32	)			72				—				—				—
Net gains realized on securities
available-for-sale(a) (b)			(107	)			33				(74	)			—				—				—
Defined benefit pension plan			202				(57	)			145				490				(196	)			294
Other comprehensive income (loss), net		$	(387	)		$	105			$	(282	)		$	272			$	(117	)		$	155

(a) Realized gains on securities transactions included in gains on sales of investment securities in the accompanying Consolidated Statements of Operations

(b) Tax effect included in income tax expense in the accompanying Consolidated Statements of Operations    

Schedule of components of accumulated other comprehensive loss

The components of accumulated other comprehensive loss at September 30, 2018 and 2017 were as follows:

		September 30,
		2018				2017
		(In thousands)
Available-for-sale investments		$	(544	)		$	(106	)
Defined benefit pension plan			(930	)			(898	)
Total accumulated other comprehensive loss		$	(1,474	)		$	(1,004	)

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Tabular disclosure of the components of accumulated other comprehensive income (loss).

+ References

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
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Tabular disclosure of components of comprehensive income (loss). Includes, but is not limited to, foreign currency translation adjustments, foreign currency transactions designated as economic hedges of a net investment in foreign entity, gain (loss) and prior service cost (credit) for pension plans and other postretirement benefit plans.

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Tabular disclosure of an entity's basic and diluted earnings per share calculations, including a reconciliation of numerators and denominators of the basic and diluted per-share computations for income from continuing operations.

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