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INCOME TAXES - Effective income tax rate (Details) | 12 Months Ended
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Sep. 30, 2019 | Sep. 30, 2018
INCOME TAXES |  |
Federal statutory income tax rate | 21.00% | 21.00%
Increases (decreases): |  |
State and local income taxes, net of Federal tax benefit, if applicable | (0.40%) | (5.00%)
Other nondeductible expenses | (11.50%) | (13.60%)
Valuation allowance changes | (9.60%) | 21.10%
Effective income tax rate | (0.50%) | 23.50%

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