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INCOME TAXES (Details) - Schedule of Deferred Tax Effect - USD ($) $ in Thousands | Sep. 30, 2024 | Sep. 30, 2023
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Schedule of Deferred Tax Effect [Abstract] |  |
Allowance for credit losses | $ 2,248 | $ 2,342
Net unrealized loss, investment securities available-for-sale | 278 | 483
Deferred loan fees | 296 | 287
Unrealized loss, minimum pension liability | 132 | 132
Employee benefits | 340 | 265
Allowance for transaction expense | 6 | 11
Straight line rent | 54 | 72
Gross deferred tax asset | 3,354 | 3,592
Depreciation | (551) | (588)
Mortgage servicing rights | (45) | (8)
Gross deferred tax liability | (596) | (596)
Net deferred tax asset, included in other assets | $ 2,758 | $ 2,996

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- Definition Amount of accumulated unrealized loss on investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale), in unrealized loss position, without allowance for credit loss. Includes beneficial interest in securitized financial asset. + References Reference 1: http://fasb.org/us-gaap/role/ref/otherTransitionRef -Topic 320 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 6 -Subparagraph (a)(2) -Publisher FASB -URI https://asc.fasb.org/1943274/2147481800/320-10-50-6 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 326 -SubTopic 30 -Name Accounting Standards Codification -Section 50 -Paragraph 4 -Subparagraph (a)(2) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479106/326-30-50-4 + Details
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