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FAIR VALUE DISCLOSURES (Tables) | 12 Months Ended
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Sep. 30, 2025
Fair Value Disclosures [Abstract] |
Schedule of Assets Measured At Fair Value on a Recurring Basis | The following tables provide the level of valuation assumptions used to determine the carrying value of the Company’s assets measured at fair value on a recurring basis at September 30, 2025 and 2024:
|  | Total |  |  | Level 1 |  |  | Level 2 |  |  | Level 3 |
| (In thousands) |
September 30, 2025 |  |
Assets: |  |  |  |  |  |  |  |  |  |  |  |
Securities available for sale: |  |  |  |  |  |  |  |  |  |  |  |
Obligations of U.S. government agencies: |  |  |  |  |  |  |  |  |  |  |  |
Mortgage-backed securities - residential |  | $ | 82 |  |  | $ | - |  |  | $ | 82 |  |  | $ | - |
Obligations of U.S. government-sponsored enterprises: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Mortgage-backed securities-residential |  |  | 14,313 |  |  |  | - |  |  |  | 14,313 |  |  |  | - |
Corporate securities |  |  | 6,787 |  |  |  | - |  |  |  | 6,787 |  |  |  | - |
Total securities available for sale |  | $ | 21,182 |  |  | $ | - |  |  | $ | 21,182 |  |  | $ | - |
Derivative assets |  |  | 911 |  |  |  | - |  |  |  | 911 |  |  |  | - |
Total assets |  | $ | 22,093 |  |  | $ | - |  |  | $ | 22,093 |  |  | $ | - |
Derivative liabilities |  | $ | 911 |  |  | $ | - |  |  | $ | 911 |  |  | $ | - |
Total liabilities |  | $ | 911 |  |  | $ | - |  |  | $ | 911 |  |  | $ | - |
|  | Total |  |  | Level 1 |  |  | Level 2 |  |  | Level 3 |
|  | (In thousands) |
September 30, 2024 |  |  |
Assets: |  |  |  |  |  |  |  |  |  |  |  |
Securities available for sale: |  |  |  |  |  |  |  |  |  |  |  |
Obligations of U.S. government agencies: |  |  |  |  |  |  |  |  |  |  |  |
Mortgage-backed securities - residential |  | $ | 89 |  |  | $ | - |  |  | $ | 89 |  |  | $ | - |
Obligations of U.S. government-sponsored enterprises: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Mortgage-backed securities-residential |  |  | 11,506 |  |  |  | - |  |  |  | 11,506 |  |  |  | - |
Corporate securities |  |  | 4,021 |  |  |  | - |  |  |  | 4,021 |  |  |  | - |
Total securities available for sale |  | $ | 15,616 |  |  | $ | - |  |  | $ | 15,616 |  |  | $ | - |
Derivative assets |  |  | 1,405 |  |  |  | - |  |  |  | 1,405 |  |  |  | - |
Total assets |  | $ | 17,021 |  |  | $ | - |  |  | $ | 17,021 |  |  | $ | - |
Derivative liabilities |  | $ | 1,405 |  |  | $ | - |  |  | $ | 1,405 |  |  | $ | - |
Total Liabilities |  | $ | 1,405 |  |  | $ | - |  |  | $ | 1,405 |  |  | $ | - |
Schedule of Fair Value on a Non-Recurring Basis | The following table provides the level of valuation assumptions used to determine the carrying value of the Company’s assets measured at fair value on a non-recurring basis at September 30, 2025 and 2024:
|  | Total |  |  | Level 1 |  |  | Level 2 |  |  | Level 3 |
|  | (In thousands) |
September 30, 2025 |  |
Other real estate owned |  | $ | 2,167 |  |  | $ | - |  |  | $ | - |  |  | $ | 2,167 |
Total |  | $ | 2,167 |  |  | $ | - |  |  | $ | - |  |  | $ | 2,167 |
|  |  | Total |  |  |  | Level 1 |  |  |  | Level 2 |  |  |  | Level 3 |
|  |  | (In thousands) |
September 30, 2024 |  |  |
Other real estate owned |  | $ | 1,501 |  |  | $ | - |  |  | $ | - |  |  | $ | 1,501 |
Total |  | $ | 1,501 |  |  | $ | - |  |  | $ | - |  |  | $ | 1,501 |
Schedule of Quantitative Information about Assets Measured At Fair Value on a Nonrecurring Basis | The following tables present additional quantitative information about assets measured at fair value on a nonrecurring basis and for which Company has utilized Level 3 inputs to determine fair value at September 30, 2025 and 2024:
Quantitative Information about Level 3 Fair Value Measurements
(Dollars in thousands)
|  | Fair Value |  |  | Valuation |  |  |  |
September 30, 2025 |  | Estimate |  |  | Techniques |  | Unobservable Input |  | Range (Weighted Average)
Other real estate owned |  | $ | 2,167 |  |  | Appraisal |  | Liquidation expenses (1) |  | -1.5% to -1.5% (-1.5%)
Quantitative Information about Level 3 Fair Value Measurements
(Dollars in thousands)
|  |  | Fair Value |  |  | Valuation |  |  |  |
September 30, 2024 |  |  | Estimate |  |  | Techniques |  | Unobservable Input |  | Range (Weighted Average)
Other real estate owned |  | $ | 1,501 |  |  | Appraisal |  | Liquidation expenses (1) |  | -13.0% to -19.6% (-14.6%)
(1) | Fair value is generally determined through independent appraisals for the underlying collateral, which generally include various level 3 inputs which are not identifiable.
Schedule of the Financial Instruments | The Company’s bank-owned life insurance is not a marketable asset and may generally only be redeemed with the insurance company and is therefore not included in the table below.
|  | Carrying |  |  | Fair |  |  | Fair Value Measurement Placement |
|  | Value |  |  | Value |  |  | (Level 1) |  |  | (Level 2) |  |  | (Level 3) |
|  | (In thousands) |
September 30, 2025 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Financial instruments - assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Investment securities held to maturity |  | $ | 67,266 |  |  | $ | 61,160 |  |  | $ | - |  |  | $ | 61,160 |  |  | $ | - |
Loan receivable net allowance for credit losses |  |  | 849,003 |  |  |  | 855,377 |  |  |  | - |  |  |  | - |  |  |  | 855,377 |
Financial instruments - liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Certificates of deposit including retirement certificates |  |  | 209,948 |  |  |  | 210,168 |  |  |  | - |  |  |  | 210,168 |  |  |  | - |
Borrowings |  |  | 49,054 |  |  |  | 48,576 |  |  |  | - |  |  |  | 48,576 |  |  |  | - |
September 30, 2024 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Financial instruments - assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Investment securities held-to-maturity |  | $ | 79,816 |  |  | $ | 72,617 |  |  | $ | - |  |  | $ | 72,617 |  |  | $ | - |
Loan receivable net allowance for credit losses |  |  | 7,72,614 |  |  |  | 7,66,822 |  |  |  | - |  |  |  | - |  |  |  | 766,822 |
Financial instruments - liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Certificates of deposit including retirement certificates |  |  | 159,652 |  |  |  | 159,582 |  |  |  | - |  |  |  | 159,582 |  |  |  | - |
Borrowings |  |  | 28,568 |  |  |  | 28,151 |  |  |  | - |  |  |  | 28,151 |  |  |  | - |

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- Definition Tabular disclosure of assets and liabilities by class, including financial instruments measured at fair value that are classified in shareholders' equity, if any, that are measured at fair value on a nonrecurring basis in periods after initial recognition (for example, impaired assets). Disclosures may include, but are not limited to: (a) the fair value measurements recorded and the reasons for the measurements and (b) the level within the fair value hierarchy in which the fair value measurements are categorized in their entirety (levels 1, 2, 3). + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2 + Details
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- Definition Tabular disclosure of assets, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, by class that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3). + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2 + Details
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