OTHER REAL ESTATE OWNED	12 Months Ended
Sep. 30, 2022
OTHER REAL ESTATE OWNED [Abstract].
OTHER REAL ESTATE OWNED	NOTE H - OTHER REAL ESTATE OWNED The Company held $281,000 of real estate owned properties at September 30, 2022 and $636,000 at September 30, 2021. The Company did not have any write-downs on these properties at September 30, 2022 compared with $337,000 for the years ended September 30, 2021. The write-down amounts were carried as valuation allowances, unless the properties were sold. Further declines in real estate values may result in increased foreclosed real estate expense in the future. Routine holding costs are charged to expense as incurred and improvements to real estate owned that enhance the value of the real estate are capitalized.

The entire disclosure for real estate owned (as defined). Generally, the largest component of real estate owned by lenders is assets taken in settlement of troubled loans through surrender or foreclosure. Real estate investments, real estate loans that qualify as investments in real estate, and premises that are no longer used in operations may also be included in real estate owned.

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 45
-Paragraph 3
-URI https://asc.fasb.org/extlink&oid=124259787&loc=d3e4437-111522

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