Document and Entity Information - shares	6 Months Ended
Document and Entity Information - shares	Mar. 31, 2016	May. 02, 2016
Document Information [Line Items]
Entity Registrant Name	META FINANCIAL GROUP INC
Entity Central Index Key	0000907471
Current Fiscal Year End Date	--09-30
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Filer Category	Accelerated Filer
Document Fiscal Year Focus	2016
Document Fiscal Period Focus	Q2
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Mar. 31, 2016
Common Stock [Member]
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		8,504,034
Common Stock, Nonvoting [Member]
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		0

Condensed Consolidated Statements of Financial Condition (Unaudited) - USD ($) $ in Thousands	Mar. 31, 2016	Sep. 30, 2015
ASSETS
Cash and cash equivalents	$ 39,480	$ 27,658
Investment securities available for sale	866,152	679,504
Mortgage-backed securities available for sale	688,952	576,583
Investment securities held to maturity	417,271	279,167
Mortgage-backed securities held to maturity	68,497	66,577
Loans receivable - net of allowance for loan losses of $7,431 at March 31, 2016 and $6,255 at September 30, 2015	777,451	706,255
Federal Home Loan Bank Stock, at cost	22,431	24,410
Accrued interest receivable	15,783	13,352
Premises, furniture, and equipment, net	18,212	17,393
Bank-owned life insurance	56,584	45,830
Goodwill	36,928	36,928
Intangible assets	31,272	33,577
Prepaid assets	10,014	9,360
Deferred taxes	787	6,997
Meta Payment Systems accounts receivable	6,235	5,337
Other assets	15,693	777
Total assets	3,071,742	2,529,705
LIABILITIES
Non-interest-bearing checking	2,013,783	1,449,101
Interest-bearing checking	37,469	33,320
Savings deposits	73,357	41,720
Money market deposits	44,351	42,222
Time certificates of deposit	51,801	91,171
Total deposits	2,220,761	1,657,534
Advances from Federal Home Loan Bank	7,000	7,000
Federal funds purchased	465,000	540,000
Securities sold under agreements to repurchase	1,626	4,007
Subordinated debentures	10,310	10,310
Capital lease	2,081	2,143
Accrued interest payable	167	272
Contingent liability	431	331
Accrued expenses and other liabilities	51,079	36,773
Total liabilities	2,758,455	2,258,370
STOCKHOLDERS' EQUITY
Preferred stock, 3,000,000 shares authorized, no shares issued or outstanding at March 31, 2016 and September 30, 2015, respectively	0	0
Additional paid-in capital	184,347	170,749
Retained earnings	114,526	98,359
Accumulated other comprehensive income (loss)	14,329	2,455
Treasury stock, at cost, no common shares at March 31, 2016 and 20,250 common shares at September 30, 2015	0	(310)
Total stockholders' equity	313,287	271,335
Total liabilities and stockholders' equity	3,071,742	2,529,705
Common Stock [Member]
STOCKHOLDERS' EQUITY
Common stock	85	82
Nonvoting Common Stock [Member]
STOCKHOLDERS' EQUITY
Common stock	$ 0	$ 0

Condensed Consolidated Statements of Financial Condition (Unaudited) (Parenthetical) - USD ($) $ in Thousands	Mar. 31, 2016	Sep. 30, 2015
ASSETS
Loans receivable, allowance for loan losses	$ 7,431	$ 6,255
STOCKHOLDERS' EQUITY
Preferred stock, shares authorized (in shares)	3,000,000	3,000,000
Preferred stock, shares issued (in shares)	0	0
Preferred stock, shares outstanding (in shares)	0	0
Treasury stock (in shares)	0	20,250
Common Stock [Member]
STOCKHOLDERS' EQUITY
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized (in shares)	15,000,000	15,000,000
Common stock, shares issued (in shares)	8,501,077	8,183,272
Common stock, shares outstanding (in shares)	8,501,077	8,163,022
Common Stock, Nonvoting [Member]
STOCKHOLDERS' EQUITY
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized (in shares)	3,000,000	3,000,000
Common stock, shares issued (in shares)	0	0
Common stock, shares outstanding (in shares)	0	0

Condensed Consolidated Statements of Operations (Unaudited) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Mar. 31, 2016	Mar. 31, 2015	Mar. 31, 2016	Mar. 31, 2015
Interest and dividend income:
Loans receivable, including fees	$ 8,548	$ 7,637	$ 16,867	$ 14,033
Mortgage-backed securities	4,768	3,919	8,481	7,743
Other investments	7,313	4,203	13,556	8,215
Total interest and dividend income	20,629	15,759	38,904	29,991
Interest expense:
Deposits	135	172	298	404
FHLB advances and other borrowings	556	301	1,113	730
Total interest expense	691	473	1,411	1,134
Net interest income	19,938	15,286	37,493	28,857
Provision (recovery) for loan losses	1,173	593	1,959	641
Net interest income after provision for loan losses	18,765	14,693	35,534	28,216
Non-interest income:
Tax product fees	19,638	0	19,638	0
Card fees	18,579	13,663	33,835	26,752
Loan fees	2,216	813	3,035	1,127
Bank-owned life insurance	380	280	754	566
Deposit fees	151	141	313	297
Gain (loss) on sale of securities available for sale, net (Includes $29 and $50 reclassified from accumulated other comprehensive income (loss) for net gains (losses) on available for sale securities for the three and six months ended March 31, 2016, respectively)	29	17	50	(1,243)
Gain (loss) on foreclosed real estate	0	2	0	28
Other income (loss)	(92)	54	110	117
Total non-interest income	40,901	14,970	57,735	27,644
Non-interest expense:
Compensation and benefits	17,110	11,668	31,765	22,199
Tax product expense	8,256	0	8,256	0
Card processing	6,017	3,810	11,251	8,506
Occupancy and equipment	3,659	2,835	7,038	5,438
Legal and consulting	859	996	1,990	2,217
Marketing	539	341	1,041	645
Data processing	357	331	698	681
Other expense	4,993	3,439	9,759	6,147
Total non-interest expense	41,790	23,420	71,798	45,833
Income before income tax expense	17,876	6,243	21,471	10,027
Income tax expense (Includes $11 and $18 income tax expense reclassified from accumulated other comprehensive income (loss) for the three and six months ended March 31, 2016, respectively)	3,593	1,062	3,130	1,251
Net income	$ 14,283	$ 5,181	$ 18,341	$ 8,776
Earnings per common share:
Basic (in dollars per share)	$ 1.69	$ 0.79	$ 2.20	$ 1.38
Diluted (in dollars per share)	$ 1.68	$ 0.78	$ 2.18	$ 1.37

Condensed Consolidated Statements of Operations (Unaudited) (Parenthetical) - USD ($) $ in Thousands	3 Months Ended	6 Months Ended
	Mar. 31, 2016	Mar. 31, 2016
Non-interest income:
Net gain (losses) on available for sale securities reclassified from accumulated other comprehensive income (loss)	$ 29	$ 50
Income tax expense (benefit) reclassified from accumulated other comprehensive income	$ 11	$ 18

Condensed Consolidated Statements of Comprehensive Income (Loss) (Unaudited) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Mar. 31, 2016	Mar. 31, 2015	Mar. 31, 2016	Mar. 31, 2015
Condensed Consolidated Statements of Comprehensive Income (Loss) (Unaudited) [Abstract]
Net income	$ 14,283	$ 5,181	$ 18,341	$ 8,776
Other comprehensive income (loss):
Change in net unrealized gain (loss) on securities	16,216	5,940	18,837	12,452
Losses (gains) realized in net income	(29)	(17)	(50)	1,243
Total available for sale adjustment	16,187	5,923	18,787	13,695
Deferred income tax effect	5,938	2,189	6,913	5,024
Total other comprehensive income (loss)	10,249	3,734	11,874	8,671
Total comprehensive income (loss)	$ 24,532	$ 8,915	$ 30,215	$ 17,447

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References + Details

Condensed Consolidated Statements of Changes in Stockholders' Equity (Unaudited) - USD ($) $ in Thousands	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Accumulated Other Comprehensive Income (Loss) [Member]	Treasury Stock [Member]	Total
Balance at Sep. 30, 2014	$ 62	$ 95,079	$ 83,797	$ (3,409)	$ (727)	$ 174,802
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Cash dividends declared on common stock	0	0	(1,686)	0	0	(1,686)
Issuance of common shares from the sales of equity securities	8	25,282	0	0	0	25,290
Issuance of common shares due to issuance of stock options, restricted stock and ESOP	0	176	0	0	417	593
Net change in unrealized gains on securities, net of income taxes	0	0	0	8,671	0	8,671
Net income	0	0	8,776	0	0	8,776
Balance at Mar. 31, 2015	70	120,537	90,887	5,262	(310)	216,446
Balance at Sep. 30, 2015	82	170,749	98,359	2,455	(310)	271,335
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Cash dividends declared on common stock	0	0	(2,174)	0	0	(2,174)
Issuance of common shares from the sales of equity securities	2	11,520	0	0	0	11,522
Issuance of common shares due to issuance of stock options, restricted stock and ESOP	1	1,412	0	0	310	1,723
Stock compensation	0	666	0	0	0	666
Net change in unrealized gains on securities, net of income taxes	0	0	0	11,874	0	11,874
Net income	0	0	18,341	0	0	18,341
Balance at Mar. 31, 2016	$ 85	$ 184,347	$ 114,526	$ 14,329	$ 0	$ 313,287

Condensed Consolidated Statements of Changes in Stockholders' Equity (Unaudited) (Parenthetical) - $ / shares	6 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Cash dividends declared on common stock (in dollars per share)	$ 0.26	$ 0.26

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	6 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Cash flows from operating activities:
Net income	$ 18,341	$ 8,776
Adjustments to reconcile net income to net cash provided by (used in) operating activities:
Depreciation, amortization and accretion, net	17,569	12,097
Provision (recovery) for loan losses	1,959	641
Provision (recovery) for deferred taxes	(703)	(1,236)
(Gain) loss on other assets	10	(646)
(Gain) loss on sale of securities available for sale, net	(50)	1,243
Capital lease obligations interest expense	(63)	(66)
Net change in accrued interest receivable	(2,431)	(1,245)
Change in bank-owned life insurance value	(754)	(565)
Net change in other assets	(6,092)	619
Net change in accrued interest payable	(105)	(157)
Net change in accrued expenses and other liabilities	14,454	19,432
Net cash provided by (used in) operating activities	42,135	38,893
Cash flows from investing activities:
Purchase of securities available-for-sale	(454,450)	(376,357)
Proceeds from sales of securities available-for-sale	100,298	264,631
Proceeds from maturities and principal repayments of securities available-for-sale	52,991	53,414
Purchase of securities held to maturity	(147,906)	(33,526)
Proceeds from maturities and principal repayments of securities held to maturity	6,059	4,078
Purchase of bank owned life insurance	(10,000)	0
Loans sold	88	(5,472)
Net change in loans receivable	(73,243)	(46,786)
Proceeds from sales of foreclosed real estate	0	43
Net cash paid for acquisition	0	(92,308)
Federal Home Loan Bank stock purchases	(403,981)	(215,085)
Federal Home Loan Bank stock redemptions	405,960	223,080
Proceeds from the sale of premises and equipment	13	2,096
Purchase of premises and equipment	(3,663)	(2,148)
Net cash provided by (used in) investing activities	(527,834)	(224,340)
Cash flows from financing activities:
Net change in checking, savings, and money market deposits	602,597	437,012
Net change in time deposits	(39,370)	(72,881)
Net change in federal funds	(75,000)	(209,000)
Net change in securities sold under agreements to repurchase	(2,381)	1,226
Principal payments on capital lease obligations	(62)	(56)
Cash dividends paid	(2,174)	(1,686)
Stock compensation	666	0
Proceeds from issuance of common stock	13,245	25,883
Net cash provided by (used in) financing activities	497,521	180,498
Net change in cash and cash equivalents	11,822	(4,949)
Cash and cash equivalents at beginning of period	27,658	29,832
Cash and cash equivalents at end of period	39,480	24,883
Cash paid during the period for:
Interest	1,516	1,292
Income taxes	1,789	3,120
Franchise taxes	39	39
Other taxes	58	41
Supplemental schedule of non-cash investing activities:
Sale of available-for-sale securities accrued	10,499	0
Capital lease obligation	0	2,259
Securities transferred from available for sale to held to maturity	$ 0	$ 310

BASIS OF PRESENTATION

6 Months Ended

Mar. 31, 2016

BASIS OF PRESENTATION [Abstract]

BASIS OF PRESENTATION

NOTE 1.

BASIS OF PRESENTATION

The interim unaudited Condensed Consolidated Financial Statements contained herein should be read in conjunction with the audited consolidated financial statements and accompanying notes to the consolidated financial statements for the fiscal year ended September 30, 2015 included in Meta Financial Group, Inc.’s (“Meta Financial” or the “Company”) Annual Report on Form 10-K filed with the Securities and Exchange Commission (“SEC”) on December 14, 2015. Accordingly, footnote disclosures which would substantially duplicate the disclosures contained in the audited consolidated financial statements have been omitted.

The financial information of the Company included herein has been prepared in accordance with U.S. generally accepted accounting principles (“GAAP”) for interim financial reporting and has been prepared pursuant to the rules and regulations for reporting on Form 10-Q and Rule 10-01 of Regulation S-X. Such information reflects all adjustments (consisting of normal recurring adjustments), that are, in the opinion of management, necessary for a fair presentation of the financial position and results of operations for the periods presented. The results of the six month period ended March 31, 2016, are not necessarily indicative of the results expected for the year ending September 30, 2016.

CREDIT DISCLOSURES

6 Months Ended

Mar. 31, 2016

CREDIT DISCLOSURES [Abstract]

CREDIT DISCLOSURES

NOTE 2.

CREDIT DISCLOSURES

The allowance for loan losses represents management’s estimate of probable loan losses which have been incurred as of the date of the consolidated financial statements. The allowance for loan losses is increased by a provision for loan losses charged to expense and decreased by charge-offs (net of recoveries). Estimating the risk of loss and the amount of loss on any loan is necessarily subjective. Management’s periodic evaluation of the appropriateness of the allowance is based on the Company’s past loan loss experience, known and inherent risks in the portfolio, adverse situations that may affect the borrower’s ability to repay, the estimated value of any underlying collateral, and current economic conditions. While management may periodically allocate portions of the allowance for specific problem loan situations, the entire allowance is available for any loan charge-offs that occur.

Loans are considered impaired if full principal or interest payments are not probable in accordance with the contractual loan terms. Impaired loans are carried at the present value of expected future cash flows discounted at the loan’s effective interest rate or at the fair value of the collateral if the loan is collateral dependent. A portion of the allowance for loan losses is allocated to impaired loans if the value of such loans is deemed to be less than the unpaid balance.

The allowance consists of specific, general, and unallocated components. The specific component relates to impaired loans. For such loans, an allowance is established when the discounted cash flows (or collateral value or observable market price) of the impaired loan is lower than the carrying value of that loan. The general component covers loans not considered impaired and is based on historical loss experience adjusted for qualitative factors. An unallocated component is maintained to cover uncertainties that could affect management’s estimate of probable losses. The unallocated component of the allowance reflects the margin of imprecision inherent in the underlying assumptions used in the methodologies for estimating specific and general losses in the portfolio.

Smaller-balance homogenous loans are collectively evaluated for impairment. Such loans include premium finance loans, residential first mortgage loans secured by one-to-four family residences, residential construction loans, automobile, manufactured homes, home equity and second mortgage loans, and tax product loans. Commercial and agricultural loans and mortgage loans secured by other properties are evaluated individually for impairment. When analysis of borrower operating results and financial condition indicates that underlying cash flows of the borrower’s business are not adequate to meet its debt service requirements, the loan is evaluated for impairment. Often this is associated with a delay or shortfall in payments of 210 days or more for premium finance loans and 90 days or more for other loan categories. Non-accrual loans and all troubled debt restructurings are considered impaired. Impaired loans, or portions thereof, are charged off when deemed uncollectible.

Loans receivable at March 31, 2016 and September 30, 2015 are as follows:

	March 31, 2016			September 30, 2015
	(Dollars in Thousands)

1-4 Family Real Estate	$	140,000		$	125,021
Commercial and Multi-Family Real Estate		354,794			310,199
Agricultural Real Estate		64,111			64,316
Consumer		35,937			33,527
Commercial Operating		26,909			29,893
Agricultural Operating		42,081			43,626
Premium Finance		121,572			106,505
Total Loans Receivable		785,404			713,087

Less:
Allowance for Loan Losses		(7,431	)		(6,255	)
Net Deferred Loan Origination Fees		(522	)		(577	)
Total Loans Receivable, Net	$	777,451		$	706,255

Activity in the allowance for loan losses and balances of loans receivable by portfolio segment for the three and six month periods ended March 31, 2016 and 2015 is as follows:

	1-4 Family Real Estate		Commercial and Multi-Family Real Estate			Agricultural Real Estate			Consumer		Commercial Operating			Agricultural Operating			Premium Finance			Unallocated			Total
	(Dollars in Thousands)
Three Months Ended March 31, 2016

Allowance for loan losses:
Beginning balance	$	285	$	1,194		$	171		$	20	$	107		$	3,856		$	424		$	609		$	6,666
Provision (recovery) for loan losses		42		790			(17	)		1,039		(62	)		(529	)		171			(261	)		1,173
Charge offs		-		(290	)		-			-		-			-			(137	)		-			(427	)
Recoveries		-		-			-			-		-			-			19			-			19
Ending balance	$	327	$	1,694		$	154		$	1,059	$	45		$	3,327		$	477		$	348		$	7,431

Six Months Ended March 31, 2016

Allowance for loan losses:
Beginning balance	$	278	$	1,187		$	163		$	20	$	28		$	3,537		$	293		$	749		$	6,255
Provision (recovery) for loan losses		49		797			(9	)		1,039		17			(210	)		677			(401	)		1,959
Charge offs		-		(290	)		-			-		-			-			(527	)		-			(817	)
Recoveries		-		-			-			-		-			-			34			-			34
Ending balance	$	327	$	1,694		$	154		$	1,059	$	45		$	3,327		$	477		$	348		$	7,431

Ending balance: individually evaluated for impairment		-		40			-			-		-			2,846			-			-			2,886
Ending balance: collectively evaluated for impairment		327		1,654			154			1,059		45			481			477			348			4,545
Total	$	327	$	1,694		$	154		$	1,059	$	45		$	3,327		$	477		$	348		$	7,431

Loans:
Ending balance: individually evaluated for impairment		114		1,091			-			-		6			3,421			-			-			4,632
Ending balance: collectively evaluated for impairment		139,886		353,703			64,111			35,937		26,903			38,660			121,572			-			780,772
Total	$	140,000	$	354,794		$	64,111		$	35,937	$	26,909		$	42,081		$	121,572		$	-		$	785,404

	1-4 Family Real Estate			Commercial and Multi-Family Real Estate			Agricultural Real Estate			Consumer		Commercial Operating		Agricultural Operating			Premium Finance			Unallocated		Total
	(Dollars in Thousands)
Three Months Ended March 31, 2015

Allowance for loan losses:
Beginning balance	$	512		$	1,198		$	266		$	78	$	85	$	630		$	35		$	2,421	$	5,225
Provision (recovery) for loan losses		55			20			(1	)		-		14		37			192			276		593
Charge offs		(45	)		-			-			-		-		-			(81	)		-		(126	)
Recoveries		-			-			-			-		2		-			22			-		24
Ending balance	$	522		$	1,218		$	265		$	78	$	101	$	667		$	168		$	2,697	$	5,716

Six Months Ended March 31, 2015

Allowance for loan losses:
Beginning balance	$	552		$	1,575		$	263		$	78	$	93	$	719		$	-		$	2,117	$	5,397
Provision (recovery) for loan losses		15			(149	)		2			-		5		(52	)		240			580		641
Charge offs		(45	)		(214	)		-			-		-		-			(98	)		-		(357	)
Recoveries		-			6			-			-		3		-			26			-		35
Ending balance	$	522		$	1,218		$	265		$	78	$	101	$	667		$	168		$	2,697	$	5,716

Ending balance: individually evaluated for impairment		-			296			-			1		-		326			-			-		623
Ending balance: collectively evaluated for impairment		522			922			265			77		101		341			168			2,697		5,093
Total	$	522		$	1,218		$	265		$	78	$	101	$	667		$	168		$	2,697	$	5,716

Loans:
Ending balance: individually evaluated for impairment		181			1,410			-			1		16		6,134			-			-		7,742
Ending balance: collectively evaluated for impairment		115,560			259,127			65,720			30,534		27,250		35,615			83,191			-		616,997
Total	$	115,741		$	260,537		$	65,720		$	30,535	$	27,266	$	41,749		$	83,191		$	-	$	624,739

Federal regulations provide for the classification of loans and other assets such as debt and equity securities considered by our regulator, the Office of the Comptroller of the Currency (the “OCC”), to be of lesser quality as “substandard,” “doubtful” or “loss.” The loan classification and risk rating definitions are as follows:

Pass- A pass asset is of sufficient quality in terms of repayment, collateral and management to preclude a special mention or an adverse rating.

Watch- A watch asset is generally credit performing well under current terms and conditions but with identifiable weakness meriting additional scrutiny and corrective measures. Watch is not a regulatory classification but can be used to designate assets that are exhibiting one or more weaknesses that deserve management’s attention. These assets are of better quality than special mention assets.

Special Mention- Special mention assets are credits with potential weaknesses deserving management’s close attention and if left uncorrected, may result in deterioration of the repayment prospects for the asset. Special mention assets are not adversely classified and do not expose an institution to sufficient risk to warrant adverse classification. Special mention is a temporary status with aggressive credit management required to garner adequate progress and move to watch or higher.

The adverse classifications are as follows:

Substandard- A substandard asset is inadequately protected by the net worth and/or repayment ability or by a weak collateral position. Assets so classified have well-defined weaknesses creating a distinct possibility that the Bank will sustain some loss if the weaknesses are not corrected. Loss potential does not have to exist for an asset to be classified as substandard.

Doubtful- A doubtful asset has weaknesses similar to those classified substandard, with the degree of weakness causing the likely loss of some principal in any reasonable collection effort. Due to pending factors the asset’s classification as loss is not yet appropriate.

Loss- A loss asset is considered uncollectible and of such little value that the asset’s continuance on the Bank’s balance sheet is no longer warranted. This classification does not necessarily mean an asset has no recovery or salvage value leaving room for future collection efforts.

General allowances represent loss allowances which have been established to recognize the inherent risk associated with lending activities, but which, unlike specific allowances, have not been allocated to particular problem assets. When assets are classified as “loss,” the Bank is required either to establish a specific allowance for losses equal to 100% of that portion of the asset so classified or to charge-off such amount. The Bank’s determinations as to the classification of its assets and the amount of its valuation allowances are subject to review by its regulatory authorities, which may order the establishment of additional general or specific loss allowances.

The Company recognizes that concentrations of credit may naturally occur and may take the form of a large volume of related loans to an individual, a specific industry, a geographic location, or an occupation. Credit concentration is a direct, indirect, or contingent obligation that has a common bond where the aggregate exposure equals or exceeds a certain percentage of the Bank’s Tier 1 Capital plus the Allowance for Loan Losses.

The asset classification of loans at March 31, 2016 and September 30, 2015 are as follows:

March 31, 2016	1-4 Family Real Estate		Commercial and Multi-Family Real Estate		Agricultural Real Estate		Consumer		Commercial Operating		Agricultural Operating		Premium Finance		Total
	(Dollars in Thousands)

Pass	$	138,882	$	352,195	$	37,627	$	35,817	$	26,245	$	25,232	$	121,572	$	737,570
Watch		1,087		1,992		-		-		573		441		-		4,093
Special Mention		9		-		24,645		120		-		3,173		-		27,947
Substandard		22		607		1,839		-		91		10,389		-		12,948
Doubtful		-		-		-		-		-		2,846		-		2,846
	$	140,000	$	354,794	$	64,111	$	35,937	$	26,909	$	42,081	$	121,572	$	785,404

September 30, 2015	1-4 Family Real Estate		Commercial and Multi-Family Real Estate		Agricultural Real Estate		Consumer		Commercial Operating		Agricultural Operating		Premium Finance		Total
	(Dollars in Thousands)

Pass	$	124,775	$	307,876	$	35,106	$	33,527	$	29,052	$	29,336	$	106,505	$	666,177
Watch		212		1,419		26,703		-		712		1,079		-		30,125
Special Mention		10		-		877		-		-		4,014		-		4,901
Substandard		24		904		1,630		-		129		9,197		-		11,884
Doubtful		-		-		-		-		-		-		-		-
	$	125,021	$	310,199	$	64,316	$	33,527	$	29,893	$	43,626	$	106,505	$	713,087

One-to-Four Family Residential Mortgage Lending. One-to-four family residential mortgage loan originations are generated by the Company’s marketing efforts, its present customers, walk-in customers and referrals. The Company offers fixed-rate and adjustable rate mortgage (“ARM”) loans for both permanent structures and those under construction. The Company’s one-to-four family residential mortgage originations are secured primarily by properties located in its primary market area and surrounding areas.

The Company originates one-to-four family residential mortgage loans with terms up to a maximum of 30 years and with loan-to-value ratios up to 100% of the lesser of the appraised value of the security property or the contract price. The Company generally requires that private mortgage insurance be obtained in an amount sufficient to reduce the Company’s exposure to at or below the 80% loan‑to‑value level, unless the loan is insured by the Federal Housing Administration, guaranteed by Veterans Affairs or guaranteed by the Rural Housing Administration. Residential loans generally do not include prepayment penalties.

Due to consumer demand, the Company offers fixed-rate mortgage loans with terms up to 30 years, most of which conform to secondary market, i.e., Fannie Mae, Ginnie Mae, and Freddie Mac standards. The Company typically holds all fixed-rate mortgage loans and does not engage in secondary market sales. Interest rates charged on these fixed-rate loans are competitively priced according to market conditions.

The Company also currently offers five- and ten-year ARM loans. These loans have a fixed-rate for the stated period and, thereafter, adjust annually. These loans generally provide for an annual cap of up to 200 basis points and a lifetime cap of 600 basis points over the initial rate. As a consequence of using an initial fixed-rate and caps, the interest rates on these loans may not be as rate sensitive as the Company’s cost of funds. The Company’s ARMs do not permit negative amortization of principal and are not convertible into fixed-rate loans. The Company’s delinquency experience on its ARM loans has generally been similar to its experience on fixed-rate residential loans. The current low mortgage interest rate environment makes ARM loans relatively unattractive and very few are currently being originated.

In underwriting one-to-four family residential real estate loans, the Company evaluates both the borrower’s ability to make monthly payments and the value of the property securing the loan. Properties securing real estate loans made by the Company are appraised by independent appraisers approved by the Board of Directors. The Company generally requires borrowers to obtain an attorney’s title opinion or title insurance, and fire and property insurance (including flood insurance, if necessary) in an amount not less than the amount of the loan. Real estate loans originated by the Company generally contain a “due on sale” clause allowing the Company to declare the unpaid principal balance due and payable upon the sale of the security property. The Company has not engaged in sub-prime residential mortgage originations.

Commercial and Multi-Family Real Estate Lending. The Company engages in commercial and multi-family real estate lending in its primary market area and surrounding areas and, in order to supplement its loan portfolio, has purchased whole loan and participation interests in loans from other financial institutions. The purchased loans and loan participation interests are generally secured by properties primarily located in the Midwest and the West.

The Company’s commercial and multi-family real estate loan portfolio is secured primarily by apartment buildings, office buildings, and hotels. Commercial and multi-family real estate loans generally are underwritten with terms not exceeding 20 years, have loan-to-value ratios of up to 80% of the appraised value of the security property, and are typically secured by guarantees of the borrowers. The Company has a variety of rate adjustment features and other terms in its commercial and multi-family real estate loan portfolio. Commercial and multi-family real estate loans provide for a margin over a number of different indices. In underwriting these loans, the Company analyzes the financial condition of the borrower, the borrower’s credit history, and the reliability and predictability of the cash flow generated by the property securing the loan. Appraisals on properties securing commercial real estate loans originated by the Company are performed by independent appraisers.

Commercial and multi-family real estate loans generally present a higher level of risk than loans secured by one-to-four family residences. This greater risk is due to several factors, including the concentration of principal in a limited number of loans and borrowers, the effect of general economic conditions on income producing properties and the increased difficulty of evaluating and monitoring these types of loans. Furthermore, the repayment of loans secured by commercial and multi-family real estate is typically dependent upon the successful operation of the related real estate project. If the cash flow from the project is reduced (for example, if leases are not obtained or renewed, or a bankruptcy court modifies a lease term, or a major tenant is unable to fulfill its lease obligations), the borrower’s ability to repay the loan may be impaired.

Agricultural Lending. The Company originates loans to finance the purchase of farmland, livestock, farm machinery and equipment, seed, fertilizer and other farm-related products. Agricultural operating loans are originated at either an adjustable or fixed-rate of interest for up to a one year term or, in the case of livestock, upon sale. Such loans provide for payments of principal and interest at least annually or a lump sum payment upon maturity if the original term is less than one year. Loans secured by agricultural machinery are generally originated as fixed-rate loans with terms of up to seven years.

Agricultural real estate loans are frequently originated with adjustable rates of interest. Generally, such loans provide for a fixed rate of interest for the first five to ten years, which then balloon or adjust annually thereafter. In addition, such loans generally amortize over a period of 20 to 25 years. Fixed-rate agricultural real estate loans generally have terms up to ten years. Agricultural real estate loans are generally limited to 75% of the value of the property securing the loan.

Agricultural lending affords the Company the opportunity to earn yields higher than those obtainable on one-to-four family residential lending, but involves a greater degree of risk than one-to-four family residential mortgage loans because of the typically larger loan amount. In addition, payments on loans are dependent on the successful operation or management of the farm property securing the loan or for which an operating loan is utilized. The success of the loan may also be affected by many factors outside the control of the borrower.

Weather presents one of the greatest risks as hail, drought, floods, or other conditions can severely limit crop yields and thus impair loan repayments and the value of the underlying collateral. This risk can be reduced by the farmer with a variety of insurance coverages which can help to ensure loan repayment. Government support programs and the Company generally require that farmers procure crop insurance coverage. Grain and livestock prices also present a risk as prices may decline prior to sale, resulting in a failure to cover production costs. These risks may be reduced by the farmer with the use of futures contracts or options to mitigate price risk. The Company frequently requires borrowers to use futures contracts or options to reduce price risk and help ensure loan repayment. Another risk is the uncertainty of government programs and other regulations. During periods of low commodity prices, the income from government programs can be a significant source of cash for the borrower to make loan payments, and if these programs are discontinued or significantly changed, cash flow problems or defaults could result. Finally, many farms are dependent on a limited number of key individuals whose injury or death may result in an inability to successfully operate the farm.

Consumer Lending – Retail Bank. The Company, through the auspices of its “Retail Bank”, originates a variety of secured consumer loans, including home equity, home improvement, automobile, boat and loans secured by savings deposits. In addition, the Retail Bank offers other secured and unsecured consumer loans. The Retail Bank currently originates most of its consumer loans in its primary market area and surrounding areas.

The largest component of the Retail Bank’s consumer loan portfolio consists of home equity loans and lines of credit. Substantially all of the Retail Bank’s home equity loans and lines of credit are secured by second mortgages on principal residences. The Retail Bank will lend amounts which, together with all prior liens, may be up to 90% of the appraised value of the property securing the loan. Home equity loans and lines of credit generally have maximum terms of five years.

The Retail Bank primarily originates automobile loans on a direct basis to the borrower, as opposed to indirect loans, which are made when the Retail Bank purchases loan contracts, often at a discount, from automobile dealers which have extended credit to their customers. The Bank’s automobile loans typically are originated at fixed interest rates with terms up to 60 months for new and used vehicles. Loans secured by automobiles are generally originated for up to 80% of the N.A.D.A. book value of the automobile securing the loan.

Consumer loan terms vary according to the type and value of collateral, length of contract and creditworthiness of the borrower. The underwriting standards employed by the Bank for consumer loans include an application, a determination of the applicant’s payment history on other debts and an assessment of ability to meet existing obligations and payments on the proposed loan. Although creditworthiness of the applicant is a primary consideration, the underwriting process also may include a comparison of the value of the security, if any, in relation to the proposed loan amount.

Consumer loans may entail greater credit risk than residential mortgage loans, particularly in the case of consumer loans which are unsecured or are secured by rapidly depreciable assets, such as automobiles or recreational equipment. In such cases, any repossessed collateral for a defaulted consumer loan may not provide an adequate source of repayment of the outstanding loan balance as a result of the greater likelihood of damage, loss or depreciation. In addition, consumer loan collections are dependent on the borrower’s continuing financial stability, and thus more likely to be affected by adverse personal circumstances. Furthermore, the application of various federal and state laws, including bankruptcy and insolvency laws, may limit the amount which can be recovered on such loans.

Consumer Lending- Meta Payment Systems (“MPS”). The Company believes that well-managed, nationwide credit programs can help meet legitimate credit needs for prime and sub-prime borrowers, and affords the Company an opportunity to diversify the loan portfolio and minimize earnings exposure due to economic downturns. Therefore, MPS designs and administers certain credit programs that seek to accomplish these objectives. The MPS Credit Committee, consisting of members of Executive Management of the Company, is charged with monitoring, evaluating and reporting portfolio performance and the overall credit risk posed by its credit products. All proposed credit programs must first be reviewed and approved by the committee before such programs are presented to the Bank’s Board of Directors for approval. The Board of Directors of the Bank is ultimately responsible for final approval of any credit program.

MPS strives to offer consumers innovative payment products, including credit products. Most credit products have fallen into the category of portfolio lending. MPS continues to work on new alternative portfolio lending products striving to serve its core customer base and to provide unique and innovative lending solutions to the unbanked and under-banked segment.

The largest component of MPS’s consumer loan portfolio consists of taxpayer advances. These advances are available to eligible customers of our Refund Advantage Electronic Return Originators (“EROs”) and Liberty Tax franchisees. The product is offered with no incremental fees or interest charges to the borrower (with the tax preparer paying applicable fees) and repayments are contingent upon receipt of future tax refunds. This solution provides our network of over 10,000 EROs and Liberty Tax franchisees with an opportunity to attract new clients to their current customer base.

A Portfolio Credit Policy which has been approved by the Board of Directors governs portfolio credit initiatives undertaken by MPS, whereby the Company retains some or all receivables and relies on the borrower as the underlying source of repayment. Several portfolio lending programs also have a contractual provision that requires the Bank to be indemnified for credit losses that meet or exceed predetermined levels. Such a program carries additional risks not commonly found in sponsorship programs, specifically funding and credit risk. Therefore, MPS has strived to employ policies, procedures and information systems that it believes commensurate with the added risk and exposure.

Commercial Operating Lending. The Company also originates commercial operating loans. Most of the Company’s commercial operating loans have been extended to finance local and regional businesses and include short-term loans to finance machinery and equipment purchases, inventory and accounts receivable, and operating costs for the Company’s network of tax Electronic Return Originators (“EROs”). Commercial loans also may involve the extension of revolving credit for a combination of equipment acquisitions and working capital in expanding companies.

The maximum term for loans extended on machinery and equipment is based on the projected useful life of such machinery and equipment. Generally, the maximum term on non-mortgage lines of credit is one year. The loan-to-value ratio on such loans and lines of credit generally may not exceed 80% of the value of the collateral securing the loan. ERO loans are not collateralized. The Company’s commercial operating lending policy includes credit file documentation and analysis of the borrower’s character, capacity to repay the loan, the adequacy of the borrower’s capital and collateral as well as an evaluation of conditions affecting the borrower. Analysis of the borrower’s past, present and future cash flows is also an important aspect of the Company’s current credit analysis. Nonetheless, such loans are believed to carry higher credit risk than more traditional lending activities.

Unlike residential mortgage loans, which generally are made on the basis of the borrower’s ability to make repayment from his or her employment and other income and which are secured by real property whose value tends to be more easily ascertainable, commercial operating loans typically are made on the basis of the borrower’s ability to make repayment from the cash flow of the borrower’s business. As a result, the availability of funds for the repayment of commercial operating loans may be substantially dependent on the success of the business itself (which, in turn, is likely to be dependent upon the general economic environment). The Company’s commercial operating loans are usually, but not always, secured by business assets and personal guarantees. However, the collateral securing the loans may depreciate over time, may be difficult to appraise and may fluctuate in value based on the success of the business.

Premium Finance Lending. Through its AFS/IBEX division, MetaBank provides short-term, primarily collateralized financing to facilitate the commercial customers’ purchase of insurance for various forms of risk otherwise known as insurance premium financing. This includes, but is not limited to, policies for commercial property, casualty and liability risk. The AFS/IBEX division markets itself to the insurance community as a competitive option based on service, reputation, competitive terms, cost and ease of operation.

Insurance premium financing is the business of extending credit to a policyholder to pay for insurance premiums when the insurance carrier requires payment in full at inception of coverage. Premiums are advanced either directly to the insurance carrier or through an intermediary/broker and repaid by the policyholder with interest during the policy term. The policyholder generally makes a 20% to 25% down payment to the insurance broker and finances the remainder over nine to ten months on average. The down payment is set such that if the policy is cancelled, the unearned premium is typically sufficient to cover the loan balance and accrued interest.

Due to the nature of collateral for commercial premium finance receivables, it customarily takes 60-180 days to convert the collateral into cash. In the event of default, AFS/IBEX, by statute and contract, has the power to cancel the insurance policy and establish a first position lien on the unearned portion of the premium from the insurance carrier. In the event of cancellation, the cash returned in payment of the unearned premium by the insurer should typically be sufficient to cover the receivable balance, the interest and other charges due. Due to notification requirements and processing time by most insurance carriers, many receivables will become delinquent beyond 90 days while the insurer is processing the return of the unearned premium. Generally, when a premium finance loan becomes delinquent for 210 days or more, or when collection of principal or interest becomes doubtful, the Company will place the loan on non-accrual status until the loan becomes current and has demonstrated a sustained period of satisfactory performance.

Past due loans at March 31, 2016 and September 30, 2015 are as follows:

March 31, 2016	30-59 Days Past Due		60-89 Days Past Due		Greater Than 90 Days		Total Past Due		Current		Non-Accrual Loans		Total Loans Receivable
	(Dollars in Thousands)

1-4 Family Real Estate	$	16	$	56	$	-	$	72	$	139,906	$	22	$	140,000
Commercial and Multi-Family Real Estate		3,718		-		-		3,718		350,469		607		354,794
Agricultural Real Estate		-		-		-		-		64,111		-		64,111
Consumer		347		17		5		369		35,568		-		35,937
Commercial Operating		1,482		-		-		1,482		25,427		-		26,909
Agricultural Operating		-		-		-		-		38,660		3,421		42,081
Premium Finance		1,361		438		611		2,410		119,162		-		121,572
Total	$	6,924	$	511	$	616	$	8,051	$	773,303	$	4,050	$	785,404

September 30, 2015	30-59 Days Past Due		60-89 Days Past Due		Greater Than 90 Days		Total Past Due		Current		Non-Accrual Loans		Total Loans Receivable
	(Dollars in Thousands)

1-4 Family Real Estate	$	142	$	-	$	-	$	142	$	124,855	$	24	$	125,021
Commercial and Multi-Family Real Estate		-		-		-		-		309,295		904		310,199
Agricultural Real Estate		-		-		-		-		64,316		-		64,316
Consumer		152		-		13		165		33,362		-		33,527
Commercial Operating		-		-		-		-		29,893		-		29,893
Agricultural Operating		-		-		-		-		38,494		5,132		43,626
Premium Finance		702		362		1,728		2,792		103,713		-		106,505
Total	$	996	$	362	$	1,741	$	3,099	$	703,928	$	6,060	$	713,087

When analysis of borrower operating results and financial condition indicates that underlying cash flows of the borrower’s business are not adequate to meet its debt service requirements, the loan is evaluated for impairment. Often this is associated with a delay or shortfall in payments of 210 days or more for premium finance loans and 90 days or more for other loan categories. As of March 31, 2016, there were no Premium Finance loans greater than 210 days past due.

Impaired loans at March 31, 2016 and September 30, 2015 are as follows:

	Recorded Balance		Unpaid Principal Balance		Specific Allowance
March 31, 2016	(Dollars in Thousands)

Loans without a specific valuation allowance
1-4 Family Real Estate	$	114	$	114	$	-
Commercial and Multi-Family Real Estate		439		439		-
Commercial Operating		6		6		-
Total	$	559	$	559	$	-
Loans with a specific valuation allowance
Commercial and Multi-Family Real Estate	$	652	$	942	$	40
Agricultural Operating		3,421		3,571		2,846
Total	$	4,073	$	4,513	$	2,886

	Recorded Balance		Unpaid Principal Balance		Specific Allowance
September 30, 2015	(Dollars in Thousands)

Loans without a specific valuation allowance
1-4 Family Real Estate	$	121	$	121	$	-
Commercial and Multi-Family Real Estate		446		446		-
Commercial Operating		11		11		-
Total	$	578	$	578	$	-
Loans with a specific valuation allowance
Commercial and Multi-Family Real Estate	$	904	$	904	$	241
Agricultural Operating		5,132		5,282		3,252
Total	$	6,036	$	6,186	$	3,493

The following table provides the average recorded investment in impaired loans for the three and six month periods ended March 31, 2016 and 2015.

	Three Months Ended March 31,				Six Months Ended March 31,
	2016		2015		2016		2015
	Average Recorded Investment		Average Recorded Investment		Average Recorded Investment		Average Recorded Investment
	(Dollars in Thousands)

1-4 Family Real Estate	$	116	$	292	$	118	$	333
Commercial and Multi-Family Real Estate		1,257		1,421		1,302		2,834
Agricultural Real Estate		-		-		-		-
Consumer		-		-		-		-
Commercial Operating		7		19		8		20
Agricultural Operating		4,362		2,242		4,697		1,284
Premium Finance		-		-		-		-
Total	$	5,742	$	3,974	$	6,125	$	4,471

The Company’s troubled debt restructurings (“TDR”) typically involve forgiving a portion of interest or principal on existing loans or making loans at a rate materially less than current market rates. There were no loans modified in a TDR during the three and six month periods ended March 31, 2016 and 2015. Additionally, there were no TDR loans for which there was a payment default during the three and six month periods ended March 31, 2016 and 2015 that had been modified during the 12-month period prior to the default.

ALLOWANCE FOR LOAN LOSSES

6 Months Ended

Mar. 31, 2016

ALLOWANCE FOR LOAN LOSSES [Abstract]

ALLOWANCE FOR LOAN LOSSES

NOTE 3.

ALLOWANCE FOR LOAN LOSSES

At March 31, 2016, the Company’s allowance for loan losses was $7.4 million, an increase of $1.1 million from $6.3 million at September 30, 2015. During the six months ended March 31, 2016, the Company recorded a provision for loan losses of $2.0 million, primarily due to loan growth. In addition, the Company had $0.8 million of net charge offs for the six months ended March 31, 2016, compared to $0.3 million for the six months ended March 31, 2015.

The allowance for loan losses is established through the provision for loan losses based on management’s evaluation of the risk inherent in its loan portfolio and changes in the nature and volume of its loan activity, including those loans which are being specifically monitored by management. Such evaluation, which includes a review of loans for which full collectability may not be reasonably assured, considers, among other matters, the estimated fair value of the underlying collateral, economic conditions, historical loan loss experience and other factors that warrant recognition in providing for an appropriate loan loss allowance.

Management closely monitors economic developments both regionally and nationwide, and considers these factors when assessing the appropriateness of its allowance for loan losses. The current economic environment continues to show signs of improvement in the Bank’s markets. The Bank’s loss rates over the past five years were very low. Notwithstanding these signs of improvement, the Bank does not believe it is likely these low loss conditions will continue indefinitely. Although the Bank’s four market areas have indirectly benefitted from a stable agricultural market, the market has become somewhat more stressed with lower commodity prices over the last couple of years and commodity prices remain lower than a few years ago. Loss rates in the agricultural real estate and agricultural operating loan portfolios have been minimal in the past five years. Management expects that future losses in this portfolio could be higher than recent historical experience. Management believes the low commodity prices and high land rents have the potential to negatively impact the economies of our agricultural markets.

Management believes that, based on a detailed review of the loan portfolio, historic loan losses, current economic conditions, the size of the loan portfolio and other factors, the current level of the allowance for loan losses at March 31, 2016, reflects an appropriate allowance against probable losses from the loan portfolio. Although the Company maintains its allowance for loan losses at a level it considers to be appropriate, investors and others are cautioned that there can be no assurance that future losses will not exceed estimated amounts, or that additional provisions for loan losses will not be required in future periods. In addition, the Company’s determination of the allowance for loan losses is subject to review by the OCC, which can require the establishment of additional general or specific allowances.

Real estate properties acquired through foreclosure are recorded at fair value. If fair value at the date of foreclosure is lower than the balance of the related loan, the difference will be charged to the allowance for loan losses at the time of transfer. Valuations are periodically updated by management and, if the value declines, a specific provision for losses on such property is established by a charge to operations.

EARNINGS PER COMMON SHARE ("EPS")

6 Months Ended

Mar. 31, 2016

EARNINGS PER COMMON SHARE ("EPS") [Abstract]

EARNINGS PER COMMON SHARE ("EPS")

NOTE 4.

EARNINGS PER COMMON SHARE (“EPS”)

Basic EPS is based on the net income divided by the weighted average number of common shares outstanding during the period. Allocated Employee Stock Ownership Plan (“ESOP”) shares are considered outstanding for EPS calculations, as they are committed to be released; unallocated ESOP shares are not considered outstanding. All ESOP shares were allocated as of March 31, 2016 and September 30, 2015. Diluted EPS shows the dilutive effect of additional common shares issuable pursuant to stock option agreements.

A reconciliation of net income and common stock share amounts used in the computation of basic and diluted EPS for the three and six months ended March 31, 2016 and 2015 is presented below.

Three Months Ended March 31,	2016			2015
(Dollars in Thousands, Except Share and Per Share Data)

Earnings
Net Income	$	14,283		$	5,181

Basic EPS
Weighted average common shares outstanding		8,496,357			6,546,071
Less weighted average nonvested shares		(29,533	)		(4,717	)
Weighted average common shares outstanding		8,466,825			6,541,354

Earnings Per Common Share
Basic	$	1.69		$	0.79

Diluted EPS
Weighted average common shares outstanding for basic earnings per common share		8,466,825			6,541,354
Add dilutive effect of assumed exercises of stock options, net of tax benefits		58,248			60,060
Weighted average common and dilutive potential common shares outstanding		8,525,072			6,601,414

Earnings Per Common Share
Diluted	$	1.68		$	0.78

Six Months Ended March 31,	2016			2015
(Dollars in Thousands, Except Share and Per Share Data)

Earnings
Net Income	$	18,341		$	8,776

Basic EPS
Weighted average common shares outstanding		8,369,523			6,362,921
Less weighted average nonvested shares		(28,410	)		(4,327	)
Weighted average common shares outstanding		8,341,112			6,358,594

Earnings Per Common Share
Basic	$	2.20		$	1.38

Diluted EPS
Weighted average common shares outstanding for basic earnings per common share		8,341,112			6,358,594
Add dilutive effect of assumed exercises of stock options, net of tax benefits		62,598			60,617
Weighted average common and dilutive potential common shares outstanding		8,403,711			6,419,211

Earnings Per Common Share
Diluted	$	2.18		$	1.37

All stock options were considered in computing diluted EPS for the three and six months ended March 31, 2016. Stock options totaling 29,199 were not considered in computing diluted EPS for the three and six months ended March 31, 2015, because they were not dilutive.

SECURITIES

6 Months Ended

Mar. 31, 2016

SECURITIES [Abstract]

SECURITIES

NOTE 5.

SECURITIES

The amortized cost, gross unrealized gains and losses and estimated fair values of available for sale and held to maturity securities at March 31, 2016 and September 30, 2015 are presented below.

Available For Sale			GROSS		GROSS
At March 31, 2016	AMORTIZED COST		UNREALIZED GAINS		UNREALIZED (LOSSES)			FAIR VALUE
	(Dollars in Thousands)
Debt securities
Trust preferred securities	$	14,933	$	-	$	(2,985	)	$	11,948
Small business administration securities		81,823		1,874		-			83,697
Non-bank qualified obligations of states and political subdivisions		680,360		23,273		(398	)		703,235
Asset-backed securities		66,787		13		(634	)		66,166
Mortgage-backed securities		690,049		1,759		(2,856	)		688,952
Total debt securities		1,533,952		26,919		(6,873	)		1,553,998
Common equities and mutual funds		760		352		(6	)		1,106
Total available for sale securities	$	1,534,712	$	27,271	$	(6,879	)	$	1,555,104

At September 30, 2015	AMORTIZED COST		GROSS UNREALIZED GAINS		GROSS UNREALIZED (LOSSES)			FAIR VALUE
	(Dollars in Thousands)
Debt securities
Trust preferred and corporate securities	$	16,199	$	8	$	(2,263	)	$	13,944
Small business administration securities		54,493		1,563		-			56,056
Non-bank qualified obligations of states and political subdivisions		603,165		7,240		(1,815	)		608,590
Mortgage-backed securities		580,165		1,283		(4,865	)		576,583
Total debt securities		1,254,022		10,094		(8,943	)		1,255,173
Common equities and mutual funds		639		283		(8	)		914
Total available for sale securities	$	1,254,661	$	10,377	$	(8,951	)	$	1,256,087

Held to Maturity			GROSS		GROSS
At March 31, 2016	AMORTIZED COST		UNREALIZED GAINS		UNREALIZED (LOSSES)			FAIR VALUE
	(Dollars in Thousands)
Debt securities
Obligations of states and political subdivisions	$	20,791	$	238	$	(46	)	$	20,983
Non-bank qualified obligations of states and political subdivisions		396,480		7,540		(61	)		403,959
Mortgage-backed securities		68,497		30		(119	)		68,408
Total held to maturity securities	$	485,768	$	7,808	$	(226	)	$	493,350

At September 30, 2015	AMORTIZED COST		GROSS UNREALIZED GAINS		GROSS UNREALIZED (LOSSES)			FAIR VALUE
	(Dollars in Thousands)
Debt securities
Obligations of states and political subdivisions	$	19,540	$	60	$	(187	)	$	19,413
Non-bank qualified obligations of states and political subdivisions		259,627		2,122		(419	)		261,330
Mortgage-backed securities		66,577		-		(473	)		66,104
Total held to maturity securities	$	345,744	$	2,182	$	(1,079	)	$	346,847

Included in securities available for sale are trust preferred securities as follows:

At March 31, 2016
Issuer⁽¹⁾	Amortized Cost		Fair Value		Unrealized Gain (Loss)			S&P Credit Rating	Moody's Credit Rating
	(Dollars in Thousands)

Key Corp. Capital I	$	4,987	$	4,006	$	(981	)	BB+	Baa2
Huntington Capital Trust II SE		4,980		3,878		(1,102	)	BB	Baa2
PNC Capital Trust		4,966		4,064		(902	)	BBB-	Baa1
Total	$	14,933	$	11,948	$	(2,985	)

(1)	Trust preferred securities are single-issuance. There are no known deferrals, defaults or excess subordination.

At September 30, 2015
Issuer⁽¹⁾	Amortized Cost		Fair Value		Unrealized Gain (Loss)			S&P Credit Rating	Moody's Credit Rating
	(Dollars in Thousands)

Key Corp. Capital I	$	4,986	$	4,189	$	(797	)	BB+	Baa2
Huntington Capital Trust II SE		4,979		4,076		(903	)	BB	Baa2
PNC Capital Trust		4,965		4,402		(563	)	BBB-	Baa1
Total	$	14,930	$	12,667	$	(2,263	)

(1)	Trust preferred securities are single-issuance. There are no known deferrals, defaults or excess subordination

Management has implemented a process to identify securities with potential credit impairment that are other-than-temporary. This process involves evaluation of the length of time and extent to which the fair value has been less than the amortized cost basis, review of available information regarding the financial position of the issuer, monitoring the rating, watch, and outlook of the security, monitoring changes in value, cash flow projections, and the Company’s intent to sell a security or whether it is more likely than not we will be required to sell the security before the recovery of its amortized cost which, in some cases, may extend to maturity. To the extent we determine that a security is deemed to be other-than-temporarily impaired, an impairment loss is recognized.

For all securities considered temporarily impaired, the Company does not intend to sell these securities and it is not more likely than not that the Company will be required to sell the security before recovery of its amortized cost, which may occur at maturity. The Company believes it will collect all principal and interest due on all investments with amortized cost in excess of fair value and considered only temporarily impaired.

Generally accepted accounting principles require that, at acquisition, an enterprise classify debt securities into one of three categories: Available for sale (“AFS”), Held to Maturity (“HTM”) or trading. AFS securities are carried at fair value on the consolidated statements of financial condition, and unrealized holding gains and losses are excluded from earnings and recognized as a separate component of equity in accumulated other comprehensive income (“AOCI”). HTM debt securities are measured at amortized cost. Both AFS and HTM are subject to review for other-than-temporary impairment. The Company had no trading securities at March 31, 2016 and September 30, 2015.

Gross unrealized losses and fair value, aggregated by investment category and length of time that individual securities have been in a continuous unrealized loss position at March 31, 2016 and September 30, 2015, are as follows:

Available For Sale	LESS THAN 12 MONTHS					OVER 12 MONTHS					TOTAL
At March 31, 2016	Fair Value		Unrealized (Losses)			Fair Value		Unrealized (Losses)			Fair Value		Unrealized (Losses)
	(Dollars in Thousands)
Debt securities
Trust preferred securities	$	-	$	-		$	11,948	$	(2,985	)	$	11,948	$	(2,985	)
Non-bank qualified obligations of states and political subdivisions		22,208		(52	)		15,479		(346	)		37,687		(398	)
Asset-backed securities		50,116		(634	)		-		-			50,116		(634	)
Mortgage-backed securities		303,869		(1,821	)		144,547		(1,035	)		448,416		(2,856	)
Total debt securities		376,193		(2,507	)		171,974		(4,366	)		548,167		(6,873	)
Common equities and mutual funds		-		-			122		(6	)		122		(6	)
Total available for sale securities	$	376,193	$	(2,507	)	$	172,096	$	(4,372	)	$	548,289	$	(6,879	)

	LESS THAN 12 MONTHS					OVER 12 MONTHS					TOTAL
At September 30, 2015	Fair Value		Unrealized (Losses)			Fair Value		Unrealized (Losses)			Fair Value		Unrealized (Losses)
	(Dollars in Thousands)
Debt securities
Trust preferred and corporate securities	$	-	$	-		$	12,667	$	(2,263	)	$	12,667	$	(2,263	)
Non-bank qualified obligations of states and political subdivisions		97,006		(860	)		42,583		(955	)		139,589		(1,815	)
Mortgage-backed securities		448,988		(4,301	)		48,079		(564	)		497,067		(4,865	)
Total debt securities		545,994		(5,161	)		103,329		(3,782	)		649,323		(8,943	)
Common equities and mutual funds		-		-			121		(8	)		121		(8	)
Total available for sale securities	$	545,994	$	(5,161	)	$	103,450	$	(3,790	)	$	649,444	$	(8,951	)

Held To Maturity	LESS THAN 12 MONTHS					OVER 12 MONTHS					TOTAL
At March 31, 2016	Fair Value		Unrealized (Losses)			Fair Value		Unrealized (Losses)			Fair Value		Unrealized (Losses)
	(Dollars in Thousands)
Debt securities
Obligations of states and political subdivisions	$	4,905	$	(16	)	$	2,486	$	(30	)	$	7,391	$	(46	)
Non-bank qualified obligations of states and political subdivisions		25,003		(56	)		422		(5	)		25,425		(61	)
Mortgage-backed securities		2,945		(10	)		56,954		(109	)		59,899		(119	)
Total held to maturity securities	$	32,853	$	(82	)	$	59,862	$	(144	)	$	92,715	$	(226	)

	LESS THAN 12 MONTHS					OVER 12 MONTHS					TOTAL
At September 30, 2015	Fair Value		Unrealized (Losses)			Fair Value		Unrealized (Losses)			Fair Value		Unrealized (Losses)
	(Dollars in Thousands)
Debt securities
Obligations of states and political subdivisions	$	5,528	$	(34	)	$	7,964	$	(153	)	$	13,492	$	(187	)
Non-bank qualified obligations of states and political subdivisions		78,663		(365	)		4,136		(54	)		82,799		(419	)
Mortgage-backed securities		5,509		(43	)		60,595		(430	)		66,104		(473	)
Total held to maturity securities	$	89,700	$	(442	)	$	72,695	$	(637	)	$	162,395	$	(1,079	)

At March 31, 2016, the investment portfolio included securities with current unrealized losses which have existed for longer than one year. All of these securities are considered to be acceptable credit risks. Because the declines in fair value were due to changes in market interest rates, not in estimated cash flows, and the Company does not intend to sell these securities (has not made a decision to sell) and it is not more likely than not that the Company will be required to sell the security before recovery of its amortized cost basis, which may occur at maturity, no other-than-temporary impairment was recorded at March 31, 2016.

The amortized cost and fair value of debt securities by contractual maturity are shown below. Certain securities have call features which allow the issuer to call the security prior to maturity. Expected maturities may differ from contractual maturities in mortgage-backed securities because borrowers may have the right to call or prepay obligations with or without call or prepayment penalties. Therefore, mortgage-backed securities are not included in the maturity categories in the following maturity summary. The expected maturities of certain Small Business Administration and certain asset-backed securities may differ from contractual maturities because the borrowers may have the right to prepay the obligation. However, certain prepayment penalties may apply.

Available For Sale	AMORTIZED COST		FAIR VALUE
	AMORTIZED COST		FAIR VALUE
At March 31, 2016	(Dollars in Thousands)

Due in one year or less	$	-	$	-
Due after one year through five years		7,337		7,533
Due after five years through ten years		416,311		431,338
Due after ten years		420,255		426,175
		843,903		865,046
Mortgage-backed securities		690,049		688,952
Common equities and mutual funds		760		1,106
Total available for sale securities	$	1,534,712	$	1,555,104

	AMORTIZED COST		FAIR VALUE
At September 30, 2015	(Dollars in Thousands)

Due in one year or less	$	-	$	-
Due after one year through five years		1,174		1,207
Due after five years through ten years		370,087		376,394
Due after ten years		302,596		300,989
		673,857		678,590
Mortgage-backed securities		580,165		576,583
Common equities and mutual funds		639		914
Total available for sale securities	$	1,254,661	$	1,256,087

Held To Maturity	AMORTIZED COST		FAIR VALUE
	AMORTIZED COST		FAIR VALUE
At March 31, 2016	(Dollars in Thousands)

Due in one year or less	$	225	$	225
Due after one year through five years		11,721		11,885
Due after five years through ten years		143,869		147,574
Due after ten years		261,456		265,258
		417,271		424,942
Mortgage-backed securities		68,497		68,408
Total held to maturity securities	$	485,768	$	493,350

	AMORTIZED COST		FAIR VALUE
At September 30, 2015	(Dollars in Thousands)

Due in one year or less	$	95	$	96
Due after one year through five years		8,411		8,430
Due after five years through ten years		140,145		140,505
Due after ten years		130,516		131,712
		279,167		280,743
Mortgage-backed securities		66,577		66,104
Total held to maturity securities	$	345,744	$	346,847

- Definition

The entire disclosure for investments in certain debt and equity securities.

+ References + Details

COMMITMENTS AND CONTINGENCIES

6 Months Ended

Mar. 31, 2016

COMMITMENTS AND CONTINGENCIES [Abstract]

COMMITMENTS AND CONTINGENCIES

NOTE 6.

COMMITMENTS AND CONTINGENCIES

In the normal course of business, the Bank makes various commitments to extend credit which are not reflected in the accompanying consolidated financial statements.

At March 31, 2016 and September 30, 2015, unfunded loan commitments approximated $131.4 million and $158.3 million, respectively, excluding undisbursed portions of loans in process. These unfunded loan commitments were principally for variable rate loans. Commitments, which are disbursed subject to certain limitations, extend over various periods of time. Generally, unused commitments are canceled upon expiration of the commitment term as outlined in each individual contract.

At March 31, 2016, the Company had one commitment to sell securities available for sale totaling $10.6 million. The Company had two commitments to purchase securities available for sale totaling $7.9 million and three commitments to purchase securities held to maturity totaling $3.0 million at September 30, 2015.

The exposure to credit loss in the event of nonperformance by other parties to financial instruments for commitments to extend credit is represented by the contractual amount of those instruments. The same credit policies and collateral requirements are used in making commitments and conditional obligations as are used for on-balance-sheet instruments.

Since certain commitments to make loans and to fund lines of credit and loans in process expire without being used, the amount does not necessarily represent future cash commitments. In addition, commitments used to extend credit are agreements to lend to a customer as long as there is no violation of any condition established in the contract.

Legal Proceedings

The Company and the Bank have been named as defendants, along with other defendants, in four class action litigations commenced in three different federal district courts between October 23, 2015 and November 5, 2015: (1) Fuentes, et al. v. UniRush LLC, et al. (S.D.N.Y. Case No. 1:15-cv-08372); (2) Huff et al. v. UniRush, LLC et al. (E.D. Cal. Case No. 2:15-cv-02253-KJM-CMK); (3) Peterkin v. UniRush LLC, et al. (S.D.N.Y. Case No. 1:15-cv-08573); and (4) Jones v. UniRush, LLC et al. (E.D. Pa. Case No. 5:15-cv-05996-JLS). The same defendants, including the Company and the Bank, were also named as defendants in an additional class action litigation commenced in yet another federal district court on April 13, 2016: (5) Smith v. UniRush LLC, et al. (C.D. Cal. No. 2:16-cv-02533-SVW-E). The complaints in each of these five actions seek monetary damages for the alleged inability of customers of the prepaid card product RushCard to access the product for up to two weeks starting on or about October 12, 2015. The plaintiffs allege claims for breach of contract, fraud, misrepresentation, negligence, unjust enrichment, conversion, and breach of fiduciary duty and violations of various state consumer protection statutes prohibiting unfair or deceptive acts or trade/business practices. In addition, the OCC and the CFPB are examining the events surrounding the allegations with respect to the Company and the other defendants, respectively. The OCC has broad supervisory powers with respect to the Bank and could seek to initiate supervisory action if it believes such action is warranted. Because these cases were recently filed and are in their early stages and because of the many questions of fact and law that may arise, the outcome of this legal proceeding is uncertain at this point. The Company’s estimate of a range of reasonably possible loss is approximately $0 to $0.1 million.

The Bank was served on April 15, 2013, with a lawsuit captioned Inter National Bank v. NetSpend Corporation, MetaBank, BDO USA, LLP d/b/a BDO Seidman, Cause No. C-2084-12-I filed in the District Court of Hidalgo County, Texas. The Plaintiff’s Second Amended Original Petition and Application for Temporary Restraining Order and Temporary Injunction adds both MetaBank and BDO Seidman to the original causes of action against NetSpend. NetSpend acts as a prepaid card program manager and processor for both INB and MetaBank. According to the Petition, NetSpend has informed Inter National Bank (“INB”) that the depository accounts at INB for the NetSpend program supposedly contained $10.5 million less than they should. INB alleges that NetSpend has breached its fiduciary duty by making affirmative misrepresentations to INB about the safety and stability of the program, and by failing to timely disclose the nature and extent of any alleged shortfall in settlement of funds related to cardholder activity and the nature and extent of NetSpend’s systemic deficiencies in its accounting and settlement processing procedures. To the extent that an accounting reveals that there is an actual shortfall, INB alleges that MetaBank may be liable for portions or all of said sum due to the fact that funds have been transferred from INB to MetaBank, and thus MetaBank would have been unjustly enriched. The Bank is vigorously contesting this matter. In January 2014, NetSpend was granted summary judgment in this matter which is under appeal. Because the theory of liability against both NetSpend and the Bank is the same, the Bank views the NetSpend summary judgment as a positive in support of our position. An estimate of a range of reasonably possible loss cannot be made at this stage of the litigation because discovery is still being conducted.

Certain corporate clients of an unrelated company named Springbok Services, Inc. (“Springbok”) requested through counsel a mediation as a means of reaching a settlement in lieu of commencing litigation against MetaBank. The results of that mediation have not led to a settlement. These claimants purchased MetaBank prepaid reward cards from Springbok, prior to Springbok’s bankruptcy. As a result of Springbok’s bankruptcy and cessation of business, some of the rewards cards that had been purchased were never activated or funded. Counsel for these companies have indicated that they are prepared to assert claims totaling approximately $1.5 million against MetaBank based on principal/agency or failure to supervise theories. The Company denies liability with respect to these claims. The Company’s estimate of a range of reasonably possible loss is approximately $0 to $0.3 million.

The Bank commenced action against C&B Farms, LLC, Dakota River Farms, LLC, Dakota Grain Farms, LLC, Heather Swenson and Tracy Clement in early July, 2015, in the Third Judicial Circuit Court of the State of South Dakota, seeking to collect upon certain delinquent loans made in connection with the 2014 farming operations of the three identified limited liability companies and the personal guaranties of Swenson and Clement. The three companies and Clement answered the Complaint and asserted a counterclaim against the Bank and a third-party claim against the Bank’s loan officer, alleging fraud and misrepresentation, as well as promissory estoppel. On January 7, 2016, the Bank obtained a judgment for $6.1 million, the full amount due and owing on the delinquent loans, together with attorneys’ fees, costs and post-judgment interest. On February 25, 2016, the Court entered an order and judgment in favor of the Bank granting the Bank’s renewed motion for summary judgment as to counterclaims and third party claim.

Other than the matters set forth above, there are no other new material pending legal proceedings or updates to which the Company or its subsidiaries is a party other than ordinary litigation routine to their respective businesses.

STOCK OPTION PLAN

6 Months Ended

Mar. 31, 2016

STOCK OPTION PLAN [Abstract]

STOCK OPTION PLAN

NOTE 7.

STOCK OPTION PLAN

The Company maintains the 2002 Omnibus Incentive Plan, as amended and restated, which, among other things, provides for the awarding of stock options and nonvested (restricted) shares to certain officers and directors of the Company. Awards are granted by the Compensation Committee of the Board of Directors based on the performance of the award recipients or other relevant factors.

Compensation expense for share based awards is recorded over the vesting period at the fair value of the award at the time of grant. The exercise price of options or fair value of nonvested shares granted under the Company’s incentive plans is equal to the fair market value of the underlying stock at the grant date.

The following tables show the activity of options and nonvested (restricted) shares granted, exercised, or forfeited under all of the Company’s option and incentive plans for the six months ended March 31, 2016:

	Number of Shares			Weighted Average Exercise Price		Weighted Average Remaining Contractual Term (Yrs)		Aggregate Intrinsic Value
	(Dollars in Thousands, Except Share and Per Share Data)

Options outstanding, September 30, 2015		189,088		$	25.74		3.16	$	3,027
Granted		-			-				-
Exercised		(12,283	)		26.21				211
Forfeited or expired		-			-				-
Options outstanding, March 31, 2016		176,805		$	25.71		2.60	$	3,505

Options exercisable, March 31, 2016		176,805		$	25.71		2.60	$	3,505

	Number of Shares			Weighted Average Fair Value at Grant
(Dollars in Thousands, Except Share and Per Share Data)

Nonvested shares outstanding, September 30, 2015		44,002		$	40.80
Granted		6,710			29.69
Vested		(19,518	)		40.77
Forfeited or expired		(727	)		41.77
Nonvested shares outstanding, March 31, 2016		30,467		$	38.36

At March 31, 2016, stock based compensation expense not yet recognized in income totaled $278,978, which is expected to be recognized over a weighted average remaining period of 1.74 years.

SEGMENT INFORMATION

6 Months Ended

Mar. 31, 2016

SEGMENT INFORMATION [Abstract]

SEGMENT INFORMATION

NOTE 8.

SEGMENT INFORMATION

An operating segment is generally defined as a component of a business for which discrete financial information is available and whose results are reviewed by the chief operating decision-maker. Operating segments are aggregated into reportable segments if certain criteria are met.

In the Annual Report on Form 10-K for the year ended September 30, 2015, the Company reported its results of operations through three business segments: Meta Payment Systems, Retail Bank, and Other. Effective October 1, 2015, segments are now aligned with the new management operating structure implemented by the Company for fiscal year 2016. The Company accordingly has changed its basis of presentation for segments, and following such change, reports its results of operations through the following three business segments: Payments, Banking, and Corporate Services/Other. Certain shared services, including the investment portfolio, which was included in the former Retail Bank segment, is now included in Corporate Services/Other. AFS/IBEX and Refund Advantage were previously and are currently included in the Banking and Payments segments, respectively. Prior periods have been reclassified to conform to the current period presentation.

The following tables present segment data for the Company for the three and six months ended March 31, 2016 and 2015, respectively.

	Payments		Banking		Corporate Services/Other			Total

Three Months Ended March 31, 2016
Interest income	$	2,633	$	8,949	$	9,047		$	20,629
Interest expense		54		316		321			691
Net interest income (expense)		2,579		8,633		8,726			19,938
Provision (recovery) for loan losses		953		220		-			1,173
Non-interest income		39,591		899		411			40,901
Non-interest expense		25,720		5,218		10,852			41,790
Income (loss) before income tax expense (benefit)		15,497		4,094		(1,715	)		17,876

Total assets		53,020		781,380		2,237,342			3,071,742
Total deposits		2,014,548		206,213		-			2,220,761

	Payments		Banking		Corporate Services/Other			Total

Six Months Ended March 31, 2016
Interest income	$	4,597	$	17,800	$	16,507		$	38,904
Interest expense		94		569		748			1,411
Net interest income (expense)		4,503		17,231		15,759			37,493
Provision (recovery) for loan losses		1,033		926		-			1,959
Non-interest income		54,943		1,955		837			57,735
Non-interest expense		41,737		10,646		19,415			71,798
Income (loss) before tax		16,676		7,614		(2,819	)		21,471

Total assets		53,020		781,380		2,237,342			3,071,742
Total deposits		2,014,548		206,213		-			2,220,761

	Payments		Banking		Corporate Services/Other			Total

Three Months Ended March 31, 2015
Interest income	$	2,079	$	8,009	$	5,671		$	15,759
Interest expense		46		384		43			473
Net interest income (expense)		2,033		7,625		5,628			15,286
Provision (recovery) for loan losses		-		593		-			593
Non-interest income		13,608		1,048		314			14,970
Non-interest expense		11,488		4,917		7,015			23,420
Income (loss) before income tax expense (benefit)		4,153		3,163		(1,073	)		6,243

Total assets		39,498		636,749		1,598,845			2,275,092
Total deposits		1,533,716		196,920		36			1,730,672

	Payments		Banking		Corporate Services/Other			Total

Six Months Ended March 31, 2015
Interest income	$	3,646	$	14,950	$	11,395		$	29,991
Interest expense		91		663		380			1,134
Net interest income (expense)		3,555		14,287		11,015			28,857
Provision (recovery) for loan losses		-		641		-			641
Non-interest income		26,660		1,627		(643	)		27,644
Non-interest expense		23,161		8,610		14,062			45,833
Income (loss) before income tax expense (benefit)		7,054		6,663		(3,690	)		10,027

Total assets		39,498		636,749		1,598,845			2,275,092
Total deposits		1,533,716		196,920		36			1,730,672

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
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Reference 2: http://www.xbrl.org/2003/role/presentationRef
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-Section 50
-Paragraph 30
-URI http://asc.fasb.org/extlink&oid=51669610&loc=d3e8906-108599

+ Details

NEW ACCOUNTING PRONOUNCEMENTS

6 Months Ended

Mar. 31, 2016

NEW ACCOUNTING PRONOUNCEMENTS [Abstract]

NEW ACCOUNTING PRONOUNCEMENTS

NOTE 9.

NEW ACCOUNTING PRONOUNCEMENTS

Accounting Standards Update (“ASU”) No. 2016-04, Extinguishment of liabilities (Subtopic 405-20): Recognition of Breakage for Certain Prepaid Stored-Value Products

This ASU requires organizations to derecognize the deposit liabilities for unredeemed prepaid stored-value products (i.e. – breakage) consistently with breakage guidance in Topic 606, Revenue from Contracts with Customers. This ASU is effective for annual reporting periods beginning after December 15, 2017, and the Company is currently assessing the potential impact to the consolidated financial statements.

ASU No. 2016-02, Leases (Topic 842): Amendments to the Leases Analysis

This ASU requires organizations to recognize lease assets and lease liabilities on the balance sheet, along with disclosing key information about leasing arrangements. This update is effective for annual reporting periods beginning after December 15, 2018, including interim periods within that reporting period, and the Company is currently assessing the potential impact to the consolidated financial statements.

ASU No 2015-16 – Business Combinations (Topic 805): Simplifying the Accounting for Measurement-Period Adjustments

This ASU provides guidance regarding recognizing adjustments to provisional goodwill identified during the measurement period in the reporting period in which the adjustment is determined. Income statement effects, if any, will also need to be recorded in the period in which the adjustment is determined, as if the accounting had been completed at the acquisition date. This update is in effect for annual and interim periods beginning after December 15, 2015, and did not have a material impact on the Company’s consolidated financial statements.

ASU No. 2014-09, Revenue Recognition – Revenue from Contracts with Customers (Topic 606)

This ASU provides guidance on when to recognize revenue from contracts with customers. The objective of this ASU is to eliminate diversity in practice related to this topic and to develop guidance that would streamline and enhance revenue recognition requirements. The ASU defines five steps to recognize revenue, including identify the contract with a customer, identify the performance obligations in the contract, determine a transaction price, allocate the transaction price to the performance obligations and then recognize the revenue when or as the entity satisfies a performance obligation. This update is effective for annual reporting periods beginning after December 15, 2017, including interim periods within that reporting period, and the Company is currently assessing the potential impact to the consolidated financial statements.

ASU No. 2015-01, Income Statement, Extraordinary and Unusual Items (Subtopic 225-20): Simplifying Income Statement Presentation by Eliminating the Concept of Extraordinary Items

This ASU eliminates the concept of extraordinary items from U.S. GAAP. The ASU does not affect disclosure guidance for events or transactions that are unusual in nature or infrequent in their occurrence. This update is effective for annual and interim periods beginning after December 15, 2015, and did not have a material impact on the Company’s consolidated financial statements.

ASU No. 2015-02, Consolidation (Topic 810): Amendments to the Consolidation Analysis

This ASU changes the way reporting enterprises evaluate whether (a) they should consolidate limited partnerships and similar entities, (b) fees paid to a decision maker or service provider are variable interests in a variable interest entity (“VIE”), and (c) variable interests in a VIE held by related parties of the reporting enterprise require the reporting enterprise to consolidate the VIE. It also eliminates the VIE consolidation model based on majority exposure to variability that applied to certain investment companies and similar entities. This update is effective for annual and interim periods beginning after December 15, 2015, and did not have a material impact on the Company’s consolidated financial statements.

- Definition

The entire disclosure of changes in accounting principles, including adoption of new accounting pronouncements, that describes the new methods, amount and effects on financial statement line items.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Change in Accounting Principle
-URI http://asc.fasb.org/extlink&oid=6507316

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Direct Effects of a Change in Accounting Principle
-URI http://asc.fasb.org/extlink&oid=6510796

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=56949863&loc=d3e22583-107794

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Indirect Effects of a Change in Accounting Principle
-URI http://asc.fasb.org/extlink&oid=6515603

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=56949863&loc=d3e22580-107794

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 270
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.10-01.(b)(6))
-URI http://asc.fasb.org/extlink&oid=27015980&loc=d3e46468-122699

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Accounting Change
-URI http://asc.fasb.org/extlink&oid=6503790

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=56949863&loc=d3e22499-107794

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Retrospective Application
-URI http://asc.fasb.org/extlink&oid=6523989

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 270
-SubTopic 10
-Section 45
-Paragraph 13
-URI http://asc.fasb.org/extlink&oid=51655806&loc=d3e765-108305

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 270
-SubTopic 10
-Section 45
-Paragraph 12
-URI http://asc.fasb.org/extlink&oid=51655806&loc=d3e725-108305

+ Details

FAIR VALUE MEASUREMENTS

6 Months Ended

Mar. 31, 2016

FAIR VALUE MEASUREMENTS [Abstract]

FAIR VALUE MEASUREMENTS

NOTE 10. FAIR VALUE MEASUREMENTS

Accounting Standards Codification (“ASC”) 820, Fair Value Measurements defines fair value, establishes a framework for measuring the fair value of assets and liabilities using a hierarchy system and requires disclosures about fair value measurement. It clarifies that fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants in the market in which the reporting entity transacts.

The fair value hierarchy is as follows:

Level 1 Inputs – Valuation is based upon quoted prices for identical instruments traded in active markets that the Company has the ability to access at measurement date.

Level 2 Inputs – Valuation is based upon quoted prices for similar instruments in active markets, quoted prices for identical or similar instruments in markets that are not active and model-based valuation techniques for which significant assumptions are observable in the market.

Level 3 Inputs – Valuation is generated from model-based techniques that use significant assumptions not observable in the market and are used only to the extent that observable inputs are not available. These unobservable assumptions reflect the Company’s own estimates of assumptions that market participants would use in pricing the asset or liability. Valuation techniques include use of option pricing models, discounted cash flow models and similar techniques.

Securities Available for Sale and Held to Maturity. Securities available for sale are recorded at fair value on a recurring basis and securities held to maturity are carried at amortized cost. Fair value measurement is based upon quoted prices, if available. If quoted prices are not available, fair values are measured using an independent pricing service. For both Level 1 and Level 2 securities, management uses various methods and techniques to corroborate prices obtained from the pricing service, including but not limited to reference to dealer or other market quotes, and by reviewing valuations of comparable instruments. The Company’s Level 1 securities include equity securities and mutual funds. Level 2 securities include U.S. Government agency and instrumentality securities, U.S. Government agency and instrumentality mortgage-backed securities, municipal bonds, corporate debt securities and trust preferred securities. The Company had no Level 3 securities at March 31, 2016 or September 30, 2015.

The fair values of securities are determined by obtaining quoted prices on nationally recognized securities exchanges (Level 1 inputs), or valuation based upon quoted prices for similar instruments in active markets, quoted prices for identical or similar instruments in markets that are not active and model based valuation techniques for which significant assumptions are observable in the market (Level 2 inputs). The Company considers these valuations supplied by a third party provider which utilizes several sources for valuing fixed-income securities. These sources include Interactive Data Corporation, Reuters, Standard and Poor’s, Bloomberg Financial Markets, Street Software Technology, and the third party provider’s own matrix and desk pricing. The Company, no less than annually, reviews the third party’s methods and source’s methodology for reasonableness and to ensure an understanding of inputs utilized in determining fair value. Sources utilized by the third party provider include but are not limited to pricing models that vary based by asset class and include available trade, bid, and other market information. This methodology includes but is not limited to broker quotes, proprietary models, descriptive terms and conditions databases, as well as extensive quality control programs. Monthly, the Company receives and compares prices provided by multiple securities dealers and pricing providers to validate the accuracy and reasonableness of prices received from the third party provider. On a monthly basis, the Investment Committee reviews mark-to-market changes in the securities portfolio for reasonableness.

The following table summarizes the fair values of securities available for sale and held to maturity at March 31, 2016 and September 30, 2015. Securities available for sale are measured at fair value on a recurring basis, while securities held to maturity are carried at amortized cost in the consolidated statements of financial condition.

	Fair Value At March 31, 2016
	Available For Sale								Held to Maturity
(Dollars in Thousands)	Total		Level 1		Level 2		Level 3		Total		Level 1		Level 2		Level 3
Debt securities
Trust preferred securities	$	11,948	$	-	$	11,948	$	-	$	-	$	-	$	-	$	-
Small business administration securities		83,697		-		83,697		-		-		-		-		-
Obligations of states and political subdivisions		-		-		-		-		20,983		-		20,983		-
Non-bank qualified obligations of states and political subdivisions		703,235		-		703,235		-		403,959		-		403,959		-
Asset-backed securities		66,166		-		66,166		-		-		-		-		-
Mortgage-backed securities		688,952		-		688,952		-		68,408		-		68,408		-
Total debt securities		1,553,998		-		1,553,998		-		493,350		-		493,350		-
Common equities and mutual funds		1,106		1,106		-		-		-		-		-		-
Total securities	$	1,555,104	$	1,106	$	1,553,998	$	-	$	493,350	$	-	$	493,350	$	-

	Fair Value At September 30, 2015
	Available For Sale								Held to Maturity
(Dollars in Thousands)	Total		Level 1		Level 2		Level 3		Total		Level 1		Level 2		Level 3
Debt securities
Trust preferred and corporate securities	$	13,944	$	-	$	13,944	$	-	$	-	$	-	$	-	$	-
Small business administration securities		56,056		-		56,056		-		-		-		-		-
Obligations of states and political subdivisions		-		-		-		-		19,413		-		19,413		-
Non-bank qualified obligations of states and political subdivisions		608,590		-		608,590		-		261,330		-		261,330		-
Mortgage-backed securities		576,583		-		576,583		-		66,104		-		66,104		-
Total debt securities		1,255,173		-		1,255,173		-		346,847		-		346,847		-
Common equities and mutual funds		914		914		-		-		-		-		-		-
Total securities	$	1,256,087	$	914	$	1,255,173	$	-	$	346,847	$	-	$	346,847	$	-

Loans. The Company does not record loans at fair value on a recurring basis. However, if a loan is considered impaired, an allowance for loan losses is established. Once a loan is identified as individually impaired, management measures impairment in accordance with ASC 310, Receivables.

The following table summarizes the assets of the Company that are measured at fair value in the consolidated statements of financial condition on a non-recurring basis as of March 31, 2016 and September 30, 2015.

	Fair Value at March 31, 2016
(Dollars in Thousands)	Total		Level 1		Level 2		Level 3
Impaired Loans, net
Commercial and multi-family real estate loans	$	612	$	-	$	-	$	612
Agricultural operating loans		575		-		-		575
Total	$	1,187	$	-	$	-	$	1,187

	Fair Value at September 30, 2015
(Dollars in Thousands)	Total		Level 1		Level 2		Level 3
Impaired Loans, net
Commercial and multi-family real estate loans	$	663	$	-	$	-	$	663
Agricultural operating loans		1,880		-		-		1,880
Total	$	2,543	$	-	$	-	$	2,543

	Quantitative Information About Level 3 Fair Value Measurements
(Dollars in Thousands)	Fair Value at March 31, 2016		Valuation Technique	Unobservable Input

Impaired Loans, net	$	1,187	Market approach	Appraised values ⁽¹⁾

⁽¹⁾	The Company generally relies on external appraisers to develop this information. Management reduced the appraised value by estimated selling costs in a range of 4% to 10%.

	Quantitative Information About Level 3 Fair Value Measurements
(Dollars in Thousands)	Fair Value at September 30, 2015		Valuation Technique	Unobservable Input

Impaired Loans, net	$	2,543	Market approach	Appraised values ⁽¹⁾

⁽¹⁾	The Company generally relies on external appraisers to develop this information. Management reduced the appraised value by estimated selling costs in a range of 4% to 10%.

The following table discloses the Company’s estimated fair value amounts of its financial instruments. It is management’s belief that the fair values presented below are reasonable based on the valuation techniques and data available to the Company as of March 31, 2016 and September 30, 2015, as more fully described below. The operations of the Company are managed from a going concern basis and not a liquidation basis. As a result, the ultimate value realized for the financial instruments presented could be substantially different when actually recognized over time through the normal course of operations. Additionally, a substantial portion of the Company’s inherent value is the Bank’s capitalization and franchise value. Neither of these components have been given consideration in the presentation of fair values below.

The following presents the carrying amount and estimated fair value of the financial instruments held by the Company at March 31, 2016 and September 30, 2015.

	March 31, 2016
	Carrying Amount		Estimated Fair Value		Level 1		Level 2		Level 3
	(Dollars in Thousands)
Financial assets
Cash and cash equivalents	$	39,480	$	39,480	$	39,480	$	-	$	-

Securities available for sale		1,555,104		1,555,104		1,106		1,553,998		-
Securities held to maturity		485,768		493,350		-		493,350		-
Total securities		2,040,871		2,048,454		1,106		2,047,348		-

Loans receivable:
One to four family residential mortgage loans		140,000		141,183		-		-		141,183
Commercial and multi-family real estate loans		354,794		353,769		-		-		353,769
Agricultural real estate loans		64,111		63,960		-		-		63,960
Consumer loans		35,937		35,341		-		-		35,341
Commercial operating loans		26,909		27,085		-		-		27,085
Agricultural operating loans		42,081		38,364		-		-		38,364
Premium finance loans		121,572		124,075		-		-		124,075
Total loans receivable		785,404		783,778		-		-		783,778

Federal Home Loan Bank stock		22,431		22,431		-		22,431		-
Accrued interest receivable		15,783		15,783		15,783		-		-

Financial liabilities
Noninterest bearing demand deposits		2,013,783		2,013,783		2,013,783		-		-
Interest bearing demand deposits, savings, and money markets		155,177		155,177		155,177		-		-
Certificates of deposit		51,801		51,585		-		51,585		-
Total deposits		2,220,761		2,220,544		2,168,959		51,585		-

Advances from Federal Home Loan Bank		7,000		8,335		-		8,335		-
Federal funds purchased		465,000		465,000				465,000
Securities sold under agreements to repurchase		1,626		1,626		-		1,626		-
Subordinated debentures		10,310		10,430		-		10,430		-
Accrued interest payable		167		167		167		-		-

	September 30, 2015
	Carrying Amount		Estimated Fair Value		Level 1		Level 2		Level 3
	(Dollars in Thousands)
Financial assets
Cash and cash equivalents	$	27,658	$	27,658	$	27,658	$	-	$	-

Securities available for sale		1,256,087		1,256,087		914		1,255,173		-
Securities held to maturity		345,744		346,847		-		346,847		-
Total securities		1,601,831		1,602,934		914		1,602,020		-

Loans receivable:
One to four family residential mortgage loans		125,021		121,385		-		-		121,385
Commercial and multi-family real estate loans		310,199		314,372		-		-		314,372
Agricultural real estate loans		64,316		66,682		-		-		66,682
Consumer loans		33,527		33,504		-		-		33,504
Commercial operating loans		29,893		23,245		-		-		23,245
Agricultural operating loans		43,626		40,003		-		-		40,003
Premium finance loans		106,505		108,583		-		-		108,583
Total loans receivable		713,087		707,774		-		-		707,774

Federal Home Loan Bank stock		24,410		24,410		-		24,410		-
Accrued interest receivable		13,352		13,352		13,352		-		-

Financial liabilities
Noninterest bearing demand deposits		1,449,101		1,369,672		1,369,672		-		-
Interest bearing demand deposits, savings, and money markets		117,262		115,204		115,204		-		-
Certificates of deposit		91,171		91,304		-		91,304		-
Total deposits		1,657,534		1,576,180		1,484,876		91,304		-

Advances from Federal Home Loan Bank		7,000		8,630		-		8,630		-
Federal funds purchased		540,000		540,000		-		540,000		-
Securities sold under agreements to repurchase		4,007		4,007		-		4,007		-
Subordinated debentures		10,310		10,416		-		10,416		-
Accrued interest payable		272		272		272		-		-

The following sets forth the methods and assumptions used in determining the fair value estimates for the Company’s financial instruments at March 31, 2016 and September 30, 2015.

CASH AND CASH EQUIVALENTS

The carrying amount of cash and short-term investments is assumed to approximate the fair value.

SECURITIES AVAILABLE FOR SALE AND HELD TO MATURITY

Securities available for sale are recorded at fair value on a recurring basis and securities held to maturity are carried at amortized cost. Fair values for investment securities are based on obtaining quoted prices on nationally recognized securities exchanges, or matrix pricing, which is a mathematical technique widely used in the industry to value debt securities without relying exclusively on quoted prices for the specific securities, but rather by relying on the securities’ relationship to other benchmark quoted securities.

LOANS RECEIVABLE, NET

The fair value of loans is estimated using a historical or replacement cost basis concept (i.e. an entrance price concept). The fair value of loans was estimated by discounting the future cash flows using the current rates at which similar loans would be made to borrowers and for similar remaining maturities. When using the discounting method to determine fair value, loans were grouped by homogeneous loans with similar terms and conditions and discounted at a target rate at which similar loans would be made to borrowers at March 31, 2016 or September 30, 2015. In addition, when computing the estimated fair value for all loans, allowances for loan losses have been subtracted from the calculated fair value as a result of the discounted cash flow which approximates the fair value adjustment for the credit quality component.

FEDERAL HOME LOAN BANK (“FHLB”) STOCK

The fair value of such stock is assumed to approximate book value since the Company is only able to redeem this stock at par value.

ACCRUED INTEREST RECEIVABLE

The carrying amount of accrued interest receivable is assumed to approximate the fair value.

DEPOSITS

The carrying values of non-interest bearing checking deposits, interest bearing checking deposits, savings, and money markets is assumed to approximate fair value, since such deposits are immediately withdrawable without penalty. The fair value of time certificates of deposit was estimated by discounting expected future cash flows by the current rates offered on certificates of deposit with similar remaining maturities.

In accordance with ASC 825, Financial Instruments, no value has been assigned to the Company’s long-term relationships with its deposit customers (core value of deposits intangible) since such intangible is not a financial instrument as defined under ASC 825.

ADVANCES FROM FHLB

The fair value of such advances was estimated by discounting the expected future cash flows using current interest rates for advances with similar terms and remaining maturities.

FEDERAL FUNDS PURCHASED

The carrying amount of federal funds purchased is assumed to approximate the fair value.

SECURITIES SOLD UNDER AGREEMENTS TO REPURCHASE AND SUBORDINATED DEBENTURES

The fair value of these instruments was estimated by discounting the expected future cash flows using derived interest rates approximating market over the contractual maturity of such borrowings.

ACCRUED INTEREST PAYABLE

The carrying amount of accrued interest payable is assumed to approximate the fair value.

LIMITATIONS

It must be noted that fair value estimates are made at a specific point in time, based on relevant market information about the financial instrument. Additionally, fair value estimates are based on existing on- and off-balance sheet financial instruments without attempting to estimate the value of anticipated future business, customer relationships and the value of assets and liabilities that are not considered financial instruments. These estimates do not reflect any premium or discount that could result from offering the Company’s entire holdings of a particular financial instrument for sale at one time. Furthermore, since no market exists for certain of the Company’s financial instruments, fair value estimates may be based on judgments regarding future expected loss experience, current economic conditions, risk characteristics of various financial instruments and other factors. These estimates are subjective in nature and involve uncertainties and matters of significant judgment and therefore cannot be determined with a high level of precision. Changes in assumptions as well as tax considerations could significantly affect the estimates. Accordingly, based on the limitations described above, the aggregate fair value estimates are not intended to represent the underlying value of the Company, on either a going concern or a liquidation basis.

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References + Details

GOODWILL AND INTANGIBLE ASSETS

6 Months Ended

Mar. 31, 2016

GOODWILL AND INTANGIBLE ASSETS [Abstract]

GOODWILL AND INTANGIBLE ASSETS

NOTE 11.

GOODWILL AND INTANGIBLE ASSETS

The Company recorded a total of $36.9 million of goodwill during the fiscal year ended September 30, 2015, due to two separate business combinations – $11.6 million of goodwill in connection with the purchase of substantially all of the commercial loan portfolio and related assets of AFS/IBEX on December 2, 2014, and $25.4 million in goodwill in connection with the purchase of substantially all of the assets and liabilities of Fort Knox Financial Services Corporation and its subsidiary (collectively referred to as “Refund Advantage”) on September 8, 2015. The goodwill associated with these transactions is deductible for tax purposes.

As part of the each business combination, the Company also recognized the following amortizable intangible assets:

AFS/IBEX
Intangible	Amount		Book Amortization Period (Years)		Method

Trademark	$	540		15	Straight Line
Non-Compete	$	260		3	Straight Line
Customer Relationships	$	7,240		30	Accelerated
Other	$	173	Varied		Straight Line

Refund Advantage
Intangible	Amount		Book Amortization Period (Years)		Method

Trademark	$	4,950		15	Accelerated
Non-Compete	$	40		3	Straight Line
Customer Relationships	$	18,800	12 to 20		Accelerated
Other	$	329	Varied		Straight Line

The changes in the carrying amount of the Company’s goodwill and intangible assets for the six months ended March 31, 2016 and 2015 are as follows:

	March 31,
	2016		2015
	(Dollars in Thousands)
Goodwill
Balance as of September 30	$	36,928	$	-
Acquisitions during the period		-		11,578
Write-offs during the period		-		-
Balance as of March 31	$	36,928	$	11,578

	Trademark			Non-Compete			Customer Relationships			All Others			Total
Intangibles
Balance as of September 30, 2015	$	5,439		$	227		$	24,811		$	3,100		$	33,577
Acquisitions during the period		-			-			-			123			123
Amortization during the period		(144	)		(50	)		(2,127	)		(107	)		(2,428	)
Write-offs during the period		-			-			-			-			-
Balance as of March 31, 2016	$	5,295		$	177		$	22,684		$	3,116		$	31,272

	Trademark			Non-Compete			Customer Relationships			All Others			Total
Intangibles
Balance as of September 30, 2014	$	-		$	-		$	-		$	2,588		$	2,588
Acquisitions during the period		540			260			7,240			394			8,434
Amortization during the period		(12	)		(29	)		(394	)		(120	)		(555	)
Write-offs during the period		-			-			-			-			-
Balance as of March 31, 2015	$	528		$	231		$	6,846		$	2,862		$	10,467

The Company tests intangible assets for impairment at least annually or more often if conditions indicate a possible impairment. There was no impairment to intangible assets during the six months ended March 31, 2016 and 2015. The annual goodwill impairment test will be conducted at September 30, 2016.

- Definition

The entire disclosure for the aggregate amount of goodwill and a description of intangible assets, which may include (a) for amortizable intangible assets (also referred to as finite-lived intangible assets), the carrying amount, the amount of any significant residual value, and the weighted-average amortization period, (b) for intangible assets not subject to amortization (also referred to as indefinite-lived intangible assets), the carrying amount, and (c) the amount of research and development assets acquired and written off in the period, including the line item in the income statement in which the amounts written off are aggregated, if not readily apparent from the income statement. Also discloses (a) for amortizable intangibles assets in total and by major class, the gross carrying amount and accumulated amortization, the total amortization expense for the period, and the estimated aggregate amortization expense for each of the five succeeding fiscal years, (b) for intangible assets not subject to amortization the carrying amount in total and by major class, and (c) for goodwill, in total and for each reportable segment, the changes in the carrying amount of goodwill during the period (including the aggregate amount of goodwill acquired, the aggregate amount of impairment losses recognized, and the amount of goodwill included in the gain (loss) on disposal of a reporting unit). If any part of goodwill has not been allocated to a reportable segment, discloses the unallocated amount and the reasons for not allocating. For each impairment loss recognized related to an intangible asset (excluding goodwill), discloses: (a) a description of the impaired intangible asset and the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method for determining fair value, (c) the caption in the income statement or the statement of activities in which the impairment loss is aggregated, and (d) the segment in which the impaired intangible asset is reported. For each goodwill impairment loss recognized, discloses: (a) a description of the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method of determining the fair value of the associated reporting unit, and (c) if a recognized impairment loss is an estimate not finalized and the reasons why the estimate is not final. May also disclose the nature and amount of any significant adjustments made to a previous estimate of an impairment loss.

+ References + Details

REGULATORY MATTERS AND SETTLEMENT OF OTS ENFORCEMENT ACTIONS

6 Months Ended

Mar. 31, 2016

REGULATORY MATTERS AND SETTLEMENT OF OTS ENFORCEMENT ACTIONS [Abstract]

REGULATORY MATTERS AND SETTLEMENT OF OTS ENFORCEMENT ACTIONS

NOTE 12.

REGULATORY MATTERS AND SETTLEMENT OF OTS ENFORCEMENT ACTIONS

On July 21, 2011, pursuant to the Dodd Frank Act, the OTS was integrated into the OCC and the functions of the OTS related to thrift holding companies were transferred to the Federal Reserve. The OCC, as the Bank’s primary federal regulator, is responsible for the ongoing examination, supervision and regulation of the Bank. The Dodd Frank Act maintains the existence of the federal savings association charter and the HOLA, the primary statute governing federal savings banks. The Federal Reserve is responsible for the ongoing examination, supervision and regulation of the Company. Prior to passage of the Dodd-Frank Act, the OTS had issued supervisory directives to the Bank, consent orders to the Bank and the Company, and had taken other regulatory action to require the Bank to reimburse certain consumers in connection with a credit program that was discontinued. All supervisory directives have been terminated, and on August 7, 2014, the OCC terminated the Bank’s Consent Order. A consent order that had been in effect against the Company was terminated on May 21, 2015 by the Federal Reserve.

On January 5, 2015, the Federal Deposit Insurance Corporation (“FDIC”) published industry guidance in the form of Frequently Asked Questions (“FAQs”) with respect to the categorization of deposit liabilities as “brokered” deposits. On November 13, 2015, the FDIC issued for comment updated and annotated FAQs. On April 26, 2016, a final rule to amend how small banks (less than $10 billion in assets that have been FDIC insured for at least five years) are assessed for deposit insurance. The final rule will impose higher assessments for banks that FDIC believes present higher risk profiles. The new assessment rule becomes effective on July 1, 2016, if the FDIC’s reserve ratio reaches 1.15 percent before that date, and on the first day of the calendar quarter after the reserve ratio reaches 1.15 percent if it has not reached that level by July 1, 2016.

Due to the Bank’s status as a "well-capitalized" institution under the FDIC's prompt corrective action regulations, and further with respect to the Bank’s financial condition in general, the Company does not at this time anticipate that either the Guidance or the Final Rule will have a material adverse impact on the Company’s business operations. However, should the Bank ever fail to be well-capitalized in the future, as a result of failing to meet the well-capitalized requirements, or the imposition of an individual minimum capital requirement or similar formal requirements, then, notwithstanding that the Bank has capital in excess of the well-capitalized minimum requirements, the Bank would be prohibited, absent waiver from the FDIC, from utilizing brokered deposits (i.e., may not accept, renew or rollover brokered deposits), which could produce serious adverse effects on the Company’s liquidity, and financial condition and results of operations. Similarly, should the Bank’s financial condition in general deteriorate, future FDIC assessments could have a material adverse effect on the Company.

SUBSEQUENT EVENTS

6 Months Ended

Mar. 31, 2016

SUBSEQUENT EVENTS [Abstract]

SUBSEQUENT EVENTS

NOTE 13.

SUBSEQUENT EVENTS

Management has evaluated subsequent events. There were no material subsequent events that would require recognition or disclosure in our consolidated financial statements as of and for the quarter ended March 31, 2016.

NEW ACCOUNTING PRONOUNCEMENTS (Policies)	6 Months Ended
NEW ACCOUNTING PRONOUNCEMENTS (Policies)	Mar. 31, 2016
NEW ACCOUNTING PRONOUNCEMENTS [Abstract]
New Accounting Pronouncements	Accounting Standards Update (“ASU”) No. 2016-04, Extinguishment of liabilities (Subtopic 405-20): Recognition of Breakage for Certain Prepaid Stored-Value Products This ASU requires organizations to derecognize the deposit liabilities for unredeemed prepaid stored-value products (i.e. – breakage) consistently with breakage guidance in Topic 606, Revenue from Contracts with Customers. This ASU is effective for annual reporting periods beginning after December 15, 2017, and the Company is currently assessing the potential impact to the consolidated financial statements. ASU No. 2016-02, Leases (Topic 842): Amendments to the Leases Analysis This ASU requires organizations to recognize lease assets and lease liabilities on the balance sheet, along with disclosing key information about leasing arrangements. This update is effective for annual reporting periods beginning after December 15, 2018, including interim periods within that reporting period, and the Company is currently assessing the potential impact to the consolidated financial statements. ASU No 2015-16 – Business Combinations (Topic 805): Simplifying the Accounting for Measurement-Period Adjustments This ASU provides guidance regarding recognizing adjustments to provisional goodwill identified during the measurement period in the reporting period in which the adjustment is determined. Income statement effects, if any, will also need to be recorded in the period in which the adjustment is determined, as if the accounting had been completed at the acquisition date. This update is in effect for annual and interim periods beginning after December 15, 2015, and did not have a material impact on the Company’s consolidated financial statements. ASU No. 2014-09, Revenue Recognition – Revenue from Contracts with Customers (Topic 606) This ASU provides guidance on when to recognize revenue from contracts with customers. The objective of this ASU is to eliminate diversity in practice related to this topic and to develop guidance that would streamline and enhance revenue recognition requirements. The ASU defines five steps to recognize revenue, including identify the contract with a customer, identify the performance obligations in the contract, determine a transaction price, allocate the transaction price to the performance obligations and then recognize the revenue when or as the entity satisfies a performance obligation. This update is effective for annual reporting periods beginning after December 15, 2017, including interim periods within that reporting period, and the Company is currently assessing the potential impact to the consolidated financial statements. ASU No. 2015-01, Income Statement, Extraordinary and Unusual Items (Subtopic 225-20): Simplifying Income Statement Presentation by Eliminating the Concept of Extraordinary Items This ASU eliminates the concept of extraordinary items from U.S. GAAP. The ASU does not affect disclosure guidance for events or transactions that are unusual in nature or infrequent in their occurrence. This update is effective for annual and interim periods beginning after December 15, 2015, and did not have a material impact on the Company’s consolidated financial statements. ASU No. 2015-02, Consolidation (Topic 810): Amendments to the Consolidation Analysis This ASU changes the way reporting enterprises evaluate whether (a) they should consolidate limited partnerships and similar entities, (b) fees paid to a decision maker or service provider are variable interests in a variable interest entity (“VIE”), and (c) variable interests in a VIE held by related parties of the reporting enterprise require the reporting enterprise to consolidate the VIE. It also eliminates the VIE consolidation model based on majority exposure to variability that applied to certain investment companies and similar entities. This update is effective for annual and interim periods beginning after December 15, 2015, and did not have a material impact on the Company’s consolidated financial statements.

CREDIT DISCLOSURES (Tables)

6 Months Ended

Mar. 31, 2016

CREDIT DISCLOSURES [Abstract]

Schedule of Loan Receivables

Loans receivable at March 31, 2016 and September 30, 2015 are as follows:

	March 31, 2016			September 30, 2015
	(Dollars in Thousands)

1-4 Family Real Estate	$	140,000		$	125,021
Commercial and Multi-Family Real Estate		354,794			310,199
Agricultural Real Estate		64,111			64,316
Consumer		35,937			33,527
Commercial Operating		26,909			29,893
Agricultural Operating		42,081			43,626
Premium Finance		121,572			106,505
Total Loans Receivable		785,404			713,087

Less:
Allowance for Loan Losses		(7,431	)		(6,255	)
Net Deferred Loan Origination Fees		(522	)		(577	)
Total Loans Receivable, Net	$	777,451		$	706,255

Activity in Allowance for Loan Losses

Activity in the allowance for loan losses and balances of loans receivable by portfolio segment for the three and six month periods ended March 31, 2016 and 2015 is as follows:

	1-4 Family Real Estate		Commercial and Multi-Family Real Estate			Agricultural Real Estate			Consumer		Commercial Operating			Agricultural Operating			Premium Finance			Unallocated			Total
	(Dollars in Thousands)
Three Months Ended March 31, 2016

Allowance for loan losses:
Beginning balance	$	285	$	1,194		$	171		$	20	$	107		$	3,856		$	424		$	609		$	6,666
Provision (recovery) for loan losses		42		790			(17	)		1,039		(62	)		(529	)		171			(261	)		1,173
Charge offs		-		(290	)		-			-		-			-			(137	)		-			(427	)
Recoveries		-		-			-			-		-			-			19			-			19
Ending balance	$	327	$	1,694		$	154		$	1,059	$	45		$	3,327		$	477		$	348		$	7,431

Six Months Ended March 31, 2016

Allowance for loan losses:
Beginning balance	$	278	$	1,187		$	163		$	20	$	28		$	3,537		$	293		$	749		$	6,255
Provision (recovery) for loan losses		49		797			(9	)		1,039		17			(210	)		677			(401	)		1,959
Charge offs		-		(290	)		-			-		-			-			(527	)		-			(817	)
Recoveries		-		-			-			-		-			-			34			-			34
Ending balance	$	327	$	1,694		$	154		$	1,059	$	45		$	3,327		$	477		$	348		$	7,431

Ending balance: individually evaluated for impairment		-		40			-			-		-			2,846			-			-			2,886
Ending balance: collectively evaluated for impairment		327		1,654			154			1,059		45			481			477			348			4,545
Total	$	327	$	1,694		$	154		$	1,059	$	45		$	3,327		$	477		$	348		$	7,431

Loans:
Ending balance: individually evaluated for impairment		114		1,091			-			-		6			3,421			-			-			4,632
Ending balance: collectively evaluated for impairment		139,886		353,703			64,111			35,937		26,903			38,660			121,572			-			780,772
Total	$	140,000	$	354,794		$	64,111		$	35,937	$	26,909		$	42,081		$	121,572		$	-		$	785,404

	1-4 Family Real Estate			Commercial and Multi-Family Real Estate			Agricultural Real Estate			Consumer		Commercial Operating		Agricultural Operating			Premium Finance			Unallocated		Total
	(Dollars in Thousands)
Three Months Ended March 31, 2015

Allowance for loan losses:
Beginning balance	$	512		$	1,198		$	266		$	78	$	85	$	630		$	35		$	2,421	$	5,225
Provision (recovery) for loan losses		55			20			(1	)		-		14		37			192			276		593
Charge offs		(45	)		-			-			-		-		-			(81	)		-		(126	)
Recoveries		-			-			-			-		2		-			22			-		24
Ending balance	$	522		$	1,218		$	265		$	78	$	101	$	667		$	168		$	2,697	$	5,716

Six Months Ended March 31, 2015

Allowance for loan losses:
Beginning balance	$	552		$	1,575		$	263		$	78	$	93	$	719		$	-		$	2,117	$	5,397
Provision (recovery) for loan losses		15			(149	)		2			-		5		(52	)		240			580		641
Charge offs		(45	)		(214	)		-			-		-		-			(98	)		-		(357	)
Recoveries		-			6			-			-		3		-			26			-		35
Ending balance	$	522		$	1,218		$	265		$	78	$	101	$	667		$	168		$	2,697	$	5,716

Ending balance: individually evaluated for impairment		-			296			-			1		-		326			-			-		623
Ending balance: collectively evaluated for impairment		522			922			265			77		101		341			168			2,697		5,093
Total	$	522		$	1,218		$	265		$	78	$	101	$	667		$	168		$	2,697	$	5,716

Loans:
Ending balance: individually evaluated for impairment		181			1,410			-			1		16		6,134			-			-		7,742
Ending balance: collectively evaluated for impairment		115,560			259,127			65,720			30,534		27,250		35,615			83,191			-		616,997
Total	$	115,741		$	260,537		$	65,720		$	30,535	$	27,266	$	41,749		$	83,191		$	-	$	624,739

Asset Classification of Loans Excluding Loans Held for Sale

The asset classification of loans at March 31, 2016 and September 30, 2015 are as follows:

March 31, 2016	1-4 Family Real Estate		Commercial and Multi-Family Real Estate		Agricultural Real Estate		Consumer		Commercial Operating		Agricultural Operating		Premium Finance		Total
	(Dollars in Thousands)

Pass	$	138,882	$	352,195	$	37,627	$	35,817	$	26,245	$	25,232	$	121,572	$	737,570
Watch		1,087		1,992		-		-		573		441		-		4,093
Special Mention		9		-		24,645		120		-		3,173		-		27,947
Substandard		22		607		1,839		-		91		10,389		-		12,948
Doubtful		-		-		-		-		-		2,846		-		2,846
	$	140,000	$	354,794	$	64,111	$	35,937	$	26,909	$	42,081	$	121,572	$	785,404

September 30, 2015	1-4 Family Real Estate		Commercial and Multi-Family Real Estate		Agricultural Real Estate		Consumer		Commercial Operating		Agricultural Operating		Premium Finance		Total
	(Dollars in Thousands)

Pass	$	124,775	$	307,876	$	35,106	$	33,527	$	29,052	$	29,336	$	106,505	$	666,177
Watch		212		1,419		26,703		-		712		1,079		-		30,125
Special Mention		10		-		877		-		-		4,014		-		4,901
Substandard		24		904		1,630		-		129		9,197		-		11,884
Doubtful		-		-		-		-		-		-		-		-
	$	125,021	$	310,199	$	64,316	$	33,527	$	29,893	$	43,626	$	106,505	$	713,087

Summary of Past Due Loans

Past due loans at March 31, 2016 and September 30, 2015 are as follows:

March 31, 2016	30-59 Days Past Due		60-89 Days Past Due		Greater Than 90 Days		Total Past Due		Current		Non-Accrual Loans		Total Loans Receivable
	(Dollars in Thousands)

1-4 Family Real Estate	$	16	$	56	$	-	$	72	$	139,906	$	22	$	140,000
Commercial and Multi-Family Real Estate		3,718		-		-		3,718		350,469		607		354,794
Agricultural Real Estate		-		-		-		-		64,111		-		64,111
Consumer		347		17		5		369		35,568		-		35,937
Commercial Operating		1,482		-		-		1,482		25,427		-		26,909
Agricultural Operating		-		-		-		-		38,660		3,421		42,081
Premium Finance		1,361		438		611		2,410		119,162		-		121,572
Total	$	6,924	$	511	$	616	$	8,051	$	773,303	$	4,050	$	785,404

September 30, 2015	30-59 Days Past Due		60-89 Days Past Due		Greater Than 90 Days		Total Past Due		Current		Non-Accrual Loans		Total Loans Receivable
	(Dollars in Thousands)

1-4 Family Real Estate	$	142	$	-	$	-	$	142	$	124,855	$	24	$	125,021
Commercial and Multi-Family Real Estate		-		-		-		-		309,295		904		310,199
Agricultural Real Estate		-		-		-		-		64,316		-		64,316
Consumer		152		-		13		165		33,362		-		33,527
Commercial Operating		-		-		-		-		29,893		-		29,893
Agricultural Operating		-		-		-		-		38,494		5,132		43,626
Premium Finance		702		362		1,728		2,792		103,713		-		106,505
Total	$	996	$	362	$	1,741	$	3,099	$	703,928	$	6,060	$	713,087

Impaired Loans

Impaired loans at March 31, 2016 and September 30, 2015 are as follows:

	Recorded Balance		Unpaid Principal Balance		Specific Allowance
March 31, 2016	(Dollars in Thousands)

Loans without a specific valuation allowance
1-4 Family Real Estate	$	114	$	114	$	-
Commercial and Multi-Family Real Estate		439		439		-
Commercial Operating		6		6		-
Total	$	559	$	559	$	-
Loans with a specific valuation allowance
Commercial and Multi-Family Real Estate	$	652	$	942	$	40
Agricultural Operating		3,421		3,571		2,846
Total	$	4,073	$	4,513	$	2,886

	Recorded Balance		Unpaid Principal Balance		Specific Allowance
September 30, 2015	(Dollars in Thousands)

Loans without a specific valuation allowance
1-4 Family Real Estate	$	121	$	121	$	-
Commercial and Multi-Family Real Estate		446		446		-
Commercial Operating		11		11		-
Total	$	578	$	578	$	-
Loans with a specific valuation allowance
Commercial and Multi-Family Real Estate	$	904	$	904	$	241
Agricultural Operating		5,132		5,282		3,252
Total	$	6,036	$	6,186	$	3,493

The following table provides the average recorded investment in impaired loans for the three and six month periods ended March 31, 2016 and 2015.

	Three Months Ended March 31,				Six Months Ended March 31,
	2016		2015		2016		2015
	Average Recorded Investment		Average Recorded Investment		Average Recorded Investment		Average Recorded Investment
	(Dollars in Thousands)

1-4 Family Real Estate	$	116	$	292	$	118	$	333
Commercial and Multi-Family Real Estate		1,257		1,421		1,302		2,834
Agricultural Real Estate		-		-		-		-
Consumer		-		-		-		-
Commercial Operating		7		19		8		20
Agricultural Operating		4,362		2,242		4,697		1,284
Premium Finance		-		-		-		-
Total	$	5,742	$	3,974	$	6,125	$	4,471

EARNINGS PER COMMON SHARE ("EPS") (Tables)

6 Months Ended

Mar. 31, 2016

EARNINGS PER COMMON SHARE ("EPS") [Abstract]

Reconciliation of Net Income and Common Stock Share Amounts Used in Computation of Basic and Diluted EPS

A reconciliation of net income and common stock share amounts used in the computation of basic and diluted EPS for the three and six months ended March 31, 2016 and 2015 is presented below.

Three Months Ended March 31,	2016			2015
(Dollars in Thousands, Except Share and Per Share Data)

Earnings
Net Income	$	14,283		$	5,181

Basic EPS
Weighted average common shares outstanding		8,496,357			6,546,071
Less weighted average nonvested shares		(29,533	)		(4,717	)
Weighted average common shares outstanding		8,466,825			6,541,354

Earnings Per Common Share
Basic	$	1.69		$	0.79

Diluted EPS
Weighted average common shares outstanding for basic earnings per common share		8,466,825			6,541,354
Add dilutive effect of assumed exercises of stock options, net of tax benefits		58,248			60,060
Weighted average common and dilutive potential common shares outstanding		8,525,072			6,601,414

Earnings Per Common Share
Diluted	$	1.68		$	0.78

Six Months Ended March 31,	2016			2015
(Dollars in Thousands, Except Share and Per Share Data)

Earnings
Net Income	$	18,341		$	8,776

Basic EPS
Weighted average common shares outstanding		8,369,523			6,362,921
Less weighted average nonvested shares		(28,410	)		(4,327	)
Weighted average common shares outstanding		8,341,112			6,358,594

Earnings Per Common Share
Basic	$	2.20		$	1.38

Diluted EPS
Weighted average common shares outstanding for basic earnings per common share		8,341,112			6,358,594
Add dilutive effect of assumed exercises of stock options, net of tax benefits		62,598			60,617
Weighted average common and dilutive potential common shares outstanding		8,403,711			6,419,211

Earnings Per Common Share
Diluted	$	2.18		$	1.37

SECURITIES (Tables)

6 Months Ended

Mar. 31, 2016

SECURITIES [Abstract]

Securities Available for Sale

The amortized cost, gross unrealized gains and losses and estimated fair values of available for sale and held to maturity securities at March 31, 2016 and September 30, 2015 are presented below.

Available For Sale			GROSS		GROSS
At March 31, 2016	AMORTIZED COST		UNREALIZED GAINS		UNREALIZED (LOSSES)			FAIR VALUE
	(Dollars in Thousands)
Debt securities
Trust preferred securities	$	14,933	$	-	$	(2,985	)	$	11,948
Small business administration securities		81,823		1,874		-			83,697
Non-bank qualified obligations of states and political subdivisions		680,360		23,273		(398	)		703,235
Asset-backed securities		66,787		13		(634	)		66,166
Mortgage-backed securities		690,049		1,759		(2,856	)		688,952
Total debt securities		1,533,952		26,919		(6,873	)		1,553,998
Common equities and mutual funds		760		352		(6	)		1,106
Total available for sale securities	$	1,534,712	$	27,271	$	(6,879	)	$	1,555,104

At September 30, 2015	AMORTIZED COST		GROSS UNREALIZED GAINS		GROSS UNREALIZED (LOSSES)			FAIR VALUE
	(Dollars in Thousands)
Debt securities
Trust preferred and corporate securities	$	16,199	$	8	$	(2,263	)	$	13,944
Small business administration securities		54,493		1,563		-			56,056
Non-bank qualified obligations of states and political subdivisions		603,165		7,240		(1,815	)		608,590
Mortgage-backed securities		580,165		1,283		(4,865	)		576,583
Total debt securities		1,254,022		10,094		(8,943	)		1,255,173
Common equities and mutual funds		639		283		(8	)		914
Total available for sale securities	$	1,254,661	$	10,377	$	(8,951	)	$	1,256,087

Securities Held to Maturity

The amortized cost, gross unrealized gains and losses and estimated fair values of available for sale and held to maturity securities at March 31, 2016 and September 30, 2015 are presented below.

Held to Maturity			GROSS		GROSS
At March 31, 2016	AMORTIZED COST		UNREALIZED GAINS		UNREALIZED (LOSSES)			FAIR VALUE
	(Dollars in Thousands)
Debt securities
Obligations of states and political subdivisions	$	20,791	$	238	$	(46	)	$	20,983
Non-bank qualified obligations of states and political subdivisions		396,480		7,540		(61	)		403,959
Mortgage-backed securities		68,497		30		(119	)		68,408
Total held to maturity securities	$	485,768	$	7,808	$	(226	)	$	493,350

At September 30, 2015	AMORTIZED COST		GROSS UNREALIZED GAINS		GROSS UNREALIZED (LOSSES)			FAIR VALUE
	(Dollars in Thousands)
Debt securities
Obligations of states and political subdivisions	$	19,540	$	60	$	(187	)	$	19,413
Non-bank qualified obligations of states and political subdivisions		259,627		2,122		(419	)		261,330
Mortgage-backed securities		66,577		-		(473	)		66,104
Total held to maturity securities	$	345,744	$	2,182	$	(1,079	)	$	346,847

Trust Preferred Securities Included in Securities Available for Sale

Included in securities available for sale are trust preferred securities as follows:

At March 31, 2016
Issuer⁽¹⁾	Amortized Cost		Fair Value		Unrealized Gain (Loss)			S&P Credit Rating	Moody's Credit Rating
	(Dollars in Thousands)

Key Corp. Capital I	$	4,987	$	4,006	$	(981	)	BB+	Baa2
Huntington Capital Trust II SE		4,980		3,878		(1,102	)	BB	Baa2
PNC Capital Trust		4,966		4,064		(902	)	BBB-	Baa1
Total	$	14,933	$	11,948	$	(2,985	)

(1)	Trust preferred securities are single-issuance. There are no known deferrals, defaults or excess subordination.

At September 30, 2015
Issuer⁽¹⁾	Amortized Cost		Fair Value		Unrealized Gain (Loss)			S&P Credit Rating	Moody's Credit Rating
	(Dollars in Thousands)

Key Corp. Capital I	$	4,986	$	4,189	$	(797	)	BB+	Baa2
Huntington Capital Trust II SE		4,979		4,076		(903	)	BB	Baa2
PNC Capital Trust		4,965		4,402		(563	)	BBB-	Baa1
Total	$	14,930	$	12,667	$	(2,263	)

(1)	Trust preferred securities are single-issuance. There are no known deferrals, defaults or excess subordination

Gross Unrealized Losses and Fair Value of Securities Available for Sale in Continuous Unrealized Loss Position

Gross unrealized losses and fair value, aggregated by investment category and length of time that individual securities have been in a continuous unrealized loss position at March 31, 2016 and September 30, 2015, are as follows:

Available For Sale	LESS THAN 12 MONTHS					OVER 12 MONTHS					TOTAL
At March 31, 2016	Fair Value		Unrealized (Losses)			Fair Value		Unrealized (Losses)			Fair Value		Unrealized (Losses)
	(Dollars in Thousands)
Debt securities
Trust preferred securities	$	-	$	-		$	11,948	$	(2,985	)	$	11,948	$	(2,985	)
Non-bank qualified obligations of states and political subdivisions		22,208		(52	)		15,479		(346	)		37,687		(398	)
Asset-backed securities		50,116		(634	)		-		-			50,116		(634	)
Mortgage-backed securities		303,869		(1,821	)		144,547		(1,035	)		448,416		(2,856	)
Total debt securities		376,193		(2,507	)		171,974		(4,366	)		548,167		(6,873	)
Common equities and mutual funds		-		-			122		(6	)		122		(6	)
Total available for sale securities	$	376,193	$	(2,507	)	$	172,096	$	(4,372	)	$	548,289	$	(6,879	)

	LESS THAN 12 MONTHS					OVER 12 MONTHS					TOTAL
At September 30, 2015	Fair Value		Unrealized (Losses)			Fair Value		Unrealized (Losses)			Fair Value		Unrealized (Losses)
	(Dollars in Thousands)
Debt securities
Trust preferred and corporate securities	$	-	$	-		$	12,667	$	(2,263	)	$	12,667	$	(2,263	)
Non-bank qualified obligations of states and political subdivisions		97,006		(860	)		42,583		(955	)		139,589		(1,815	)
Mortgage-backed securities		448,988		(4,301	)		48,079		(564	)		497,067		(4,865	)
Total debt securities		545,994		(5,161	)		103,329		(3,782	)		649,323		(8,943	)
Common equities and mutual funds		-		-			121		(8	)		121		(8	)
Total available for sale securities	$	545,994	$	(5,161	)	$	103,450	$	(3,790	)	$	649,444	$	(8,951	)

Gross Unrealized Losses and Fair Value of Securities Held to Maturity in Continuous Unrealized Loss Position

Gross unrealized losses and fair value, aggregated by investment category and length of time that individual securities have been in a continuous unrealized loss position at March 31, 2016 and September 30, 2015, are as follows:

Held To Maturity	LESS THAN 12 MONTHS					OVER 12 MONTHS					TOTAL
At March 31, 2016	Fair Value		Unrealized (Losses)			Fair Value		Unrealized (Losses)			Fair Value		Unrealized (Losses)
	(Dollars in Thousands)
Debt securities
Obligations of states and political subdivisions	$	4,905	$	(16	)	$	2,486	$	(30	)	$	7,391	$	(46	)
Non-bank qualified obligations of states and political subdivisions		25,003		(56	)		422		(5	)		25,425		(61	)
Mortgage-backed securities		2,945		(10	)		56,954		(109	)		59,899		(119	)
Total held to maturity securities	$	32,853	$	(82	)	$	59,862	$	(144	)	$	92,715	$	(226	)

	LESS THAN 12 MONTHS					OVER 12 MONTHS					TOTAL
At September 30, 2015	Fair Value		Unrealized (Losses)			Fair Value		Unrealized (Losses)			Fair Value		Unrealized (Losses)
	(Dollars in Thousands)
Debt securities
Obligations of states and political subdivisions	$	5,528	$	(34	)	$	7,964	$	(153	)	$	13,492	$	(187	)
Non-bank qualified obligations of states and political subdivisions		78,663		(365	)		4,136		(54	)		82,799		(419	)
Mortgage-backed securities		5,509		(43	)		60,595		(430	)		66,104		(473	)
Total held to maturity securities	$	89,700	$	(442	)	$	72,695	$	(637	)	$	162,395	$	(1,079	)

Amortized Cost and Fair Value of Debt Securities by Contractual Maturity

The amortized cost and fair value of debt securities by contractual maturity are shown below. Certain securities have call features which allow the issuer to call the security prior to maturity. Expected maturities may differ from contractual maturities in mortgage-backed securities because borrowers may have the right to call or prepay obligations with or without call or prepayment penalties. Therefore, mortgage-backed securities are not included in the maturity categories in the following maturity summary. The expected maturities of certain Small Business Administration and certain asset-backed securities may differ from contractual maturities because the borrowers may have the right to prepay the obligation. However, certain prepayment penalties may apply.

Available For Sale	AMORTIZED COST		FAIR VALUE
	AMORTIZED COST		FAIR VALUE
At March 31, 2016	(Dollars in Thousands)

Due in one year or less	$	-	$	-
Due after one year through five years		7,337		7,533
Due after five years through ten years		416,311		431,338
Due after ten years		420,255		426,175
		843,903		865,046
Mortgage-backed securities		690,049		688,952
Common equities and mutual funds		760		1,106
Total available for sale securities	$	1,534,712	$	1,555,104

	AMORTIZED COST		FAIR VALUE
At September 30, 2015	(Dollars in Thousands)

Due in one year or less	$	-	$	-
Due after one year through five years		1,174		1,207
Due after five years through ten years		370,087		376,394
Due after ten years		302,596		300,989
		673,857		678,590
Mortgage-backed securities		580,165		576,583
Common equities and mutual funds		639		914
Total available for sale securities	$	1,254,661	$	1,256,087

Held To Maturity	AMORTIZED COST		FAIR VALUE
	AMORTIZED COST		FAIR VALUE
At March 31, 2016	(Dollars in Thousands)

Due in one year or less	$	225	$	225
Due after one year through five years		11,721		11,885
Due after five years through ten years		143,869		147,574
Due after ten years		261,456		265,258
		417,271		424,942
Mortgage-backed securities		68,497		68,408
Total held to maturity securities	$	485,768	$	493,350

	AMORTIZED COST		FAIR VALUE
At September 30, 2015	(Dollars in Thousands)

Due in one year or less	$	95	$	96
Due after one year through five years		8,411		8,430
Due after five years through ten years		140,145		140,505
Due after ten years		130,516		131,712
		279,167		280,743
Mortgage-backed securities		66,577		66,104
Total held to maturity securities	$	345,744	$	346,847

- Definition

Tabular disclosure of all investments in certain debt and equity securities for which the entity has the positive intent and ability to hold until maturity.

+ References + Details

STOCK OPTION PLAN (Tables)

6 Months Ended

Mar. 31, 2016

STOCK OPTION PLAN [Abstract]

Activity of Options

The following tables show the activity of options and nonvested (restricted) shares granted, exercised, or forfeited under all of the Company’s option and incentive plans for the six months ended March 31, 2016:

	Number of Shares			Weighted Average Exercise Price		Weighted Average Remaining Contractual Term (Yrs)		Aggregate Intrinsic Value
	(Dollars in Thousands, Except Share and Per Share Data)

Options outstanding, September 30, 2015		189,088		$	25.74		3.16	$	3,027
Granted		-			-				-
Exercised		(12,283	)		26.21				211
Forfeited or expired		-			-				-
Options outstanding, March 31, 2016		176,805		$	25.71		2.60	$	3,505

Options exercisable, March 31, 2016		176,805		$	25.71		2.60	$	3,505

	Number of Shares			Weighted Average Fair Value at Grant
(Dollars in Thousands, Except Share and Per Share Data)

Nonvested shares outstanding, September 30, 2015		44,002		$	40.80
Granted		6,710			29.69
Vested		(19,518	)		40.77
Forfeited or expired		(727	)		41.77
Nonvested shares outstanding, March 31, 2016		30,467		$	38.36

SEGMENT INFORMATION (Tables)

6 Months Ended

Mar. 31, 2016

SEGMENT INFORMATION [Abstract]

Segment Information of Entity

The following tables present segment data for the Company for the three and six months ended March 31, 2016 and 2015, respectively.

	Payments		Banking		Corporate Services/Other			Total

Three Months Ended March 31, 2016
Interest income	$	2,633	$	8,949	$	9,047		$	20,629
Interest expense		54		316		321			691
Net interest income (expense)		2,579		8,633		8,726			19,938
Provision (recovery) for loan losses		953		220		-			1,173
Non-interest income		39,591		899		411			40,901
Non-interest expense		25,720		5,218		10,852			41,790
Income (loss) before income tax expense (benefit)		15,497		4,094		(1,715	)		17,876

Total assets		53,020		781,380		2,237,342			3,071,742
Total deposits		2,014,548		206,213		-			2,220,761

	Payments		Banking		Corporate Services/Other			Total

Six Months Ended March 31, 2016
Interest income	$	4,597	$	17,800	$	16,507		$	38,904
Interest expense		94		569		748			1,411
Net interest income (expense)		4,503		17,231		15,759			37,493
Provision (recovery) for loan losses		1,033		926		-			1,959
Non-interest income		54,943		1,955		837			57,735
Non-interest expense		41,737		10,646		19,415			71,798
Income (loss) before tax		16,676		7,614		(2,819	)		21,471

Total assets		53,020		781,380		2,237,342			3,071,742
Total deposits		2,014,548		206,213		-			2,220,761

	Payments		Banking		Corporate Services/Other			Total

Three Months Ended March 31, 2015
Interest income	$	2,079	$	8,009	$	5,671		$	15,759
Interest expense		46		384		43			473
Net interest income (expense)		2,033		7,625		5,628			15,286
Provision (recovery) for loan losses		-		593		-			593
Non-interest income		13,608		1,048		314			14,970
Non-interest expense		11,488		4,917		7,015			23,420
Income (loss) before income tax expense (benefit)		4,153		3,163		(1,073	)		6,243

Total assets		39,498		636,749		1,598,845			2,275,092
Total deposits		1,533,716		196,920		36			1,730,672

	Payments		Banking		Corporate Services/Other			Total

Six Months Ended March 31, 2015
Interest income	$	3,646	$	14,950	$	11,395		$	29,991
Interest expense		91		663		380			1,134
Net interest income (expense)		3,555		14,287		11,015			28,857
Provision (recovery) for loan losses		-		641		-			641
Non-interest income		26,660		1,627		(643	)		27,644
Non-interest expense		23,161		8,610		14,062			45,833
Income (loss) before income tax expense (benefit)		7,054		6,663		(3,690	)		10,027

Total assets		39,498		636,749		1,598,845			2,275,092
Total deposits		1,533,716		196,920		36			1,730,672

FAIR VALUE MEASUREMENTS (Tables)

6 Months Ended

Mar. 31, 2016

FAIR VALUE MEASUREMENTS [Abstract]

Summary of Fair Values of Securities Available for Sale and Held to Maturity

The following table summarizes the fair values of securities available for sale and held to maturity at March 31, 2016 and September 30, 2015. Securities available for sale are measured at fair value on a recurring basis, while securities held to maturity are carried at amortized cost in the consolidated statements of financial condition.

	Fair Value At March 31, 2016
	Available For Sale								Held to Maturity
(Dollars in Thousands)	Total		Level 1		Level 2		Level 3		Total		Level 1		Level 2		Level 3
Debt securities
Trust preferred securities	$	11,948	$	-	$	11,948	$	-	$	-	$	-	$	-	$	-
Small business administration securities		83,697		-		83,697		-		-		-		-		-
Obligations of states and political subdivisions		-		-		-		-		20,983		-		20,983		-
Non-bank qualified obligations of states and political subdivisions		703,235		-		703,235		-		403,959		-		403,959		-
Asset-backed securities		66,166		-		66,166		-		-		-		-		-
Mortgage-backed securities		688,952		-		688,952		-		68,408		-		68,408		-
Total debt securities		1,553,998		-		1,553,998		-		493,350		-		493,350		-
Common equities and mutual funds		1,106		1,106		-		-		-		-		-		-
Total securities	$	1,555,104	$	1,106	$	1,553,998	$	-	$	493,350	$	-	$	493,350	$	-

	Fair Value At September 30, 2015
	Available For Sale								Held to Maturity
(Dollars in Thousands)	Total		Level 1		Level 2		Level 3		Total		Level 1		Level 2		Level 3
Debt securities
Trust preferred and corporate securities	$	13,944	$	-	$	13,944	$	-	$	-	$	-	$	-	$	-
Small business administration securities		56,056		-		56,056		-		-		-		-		-
Obligations of states and political subdivisions		-		-		-		-		19,413		-		19,413		-
Non-bank qualified obligations of states and political subdivisions		608,590		-		608,590		-		261,330		-		261,330		-
Mortgage-backed securities		576,583		-		576,583		-		66,104		-		66,104		-
Total debt securities		1,255,173		-		1,255,173		-		346,847		-		346,847		-
Common equities and mutual funds		914		914		-		-		-		-		-		-
Total securities	$	1,256,087	$	914	$	1,255,173	$	-	$	346,847	$	-	$	346,847	$	-

Assets Measured at Fair Value on Nonrecurring Basis

The following table summarizes the assets of the Company that are measured at fair value in the consolidated statements of financial condition on a non-recurring basis as of March 31, 2016 and September 30, 2015.

	Fair Value at March 31, 2016
(Dollars in Thousands)	Total		Level 1		Level 2		Level 3
Impaired Loans, net
Commercial and multi-family real estate loans	$	612	$	-	$	-	$	612
Agricultural operating loans		575		-		-		575
Total	$	1,187	$	-	$	-	$	1,187

	Fair Value at September 30, 2015
(Dollars in Thousands)	Total		Level 1		Level 2		Level 3
Impaired Loans, net
Commercial and multi-family real estate loans	$	663	$	-	$	-	$	663
Agricultural operating loans		1,880		-		-		1,880
Total	$	2,543	$	-	$	-	$	2,543

Quantitative Information about Level 3 Fair Value Measurements

	Quantitative Information About Level 3 Fair Value Measurements
(Dollars in Thousands)	Fair Value at March 31, 2016		Valuation Technique	Unobservable Input

Impaired Loans, net	$	1,187	Market approach	Appraised values ⁽¹⁾

⁽¹⁾	The Company generally relies on external appraisers to develop this information. Management reduced the appraised value by estimated selling costs in a range of 4% to 10%.

	Quantitative Information About Level 3 Fair Value Measurements
(Dollars in Thousands)	Fair Value at September 30, 2015		Valuation Technique	Unobservable Input

Impaired Loans, net	$	2,543	Market approach	Appraised values ⁽¹⁾

⁽¹⁾	The Company generally relies on external appraisers to develop this information. Management reduced the appraised value by estimated selling costs in a range of 4% to 10%.

Carrying Amount and Estimated Fair Value of Financial Instruments

The following presents the carrying amount and estimated fair value of the financial instruments held by the Company at March 31, 2016 and September 30, 2015.

	March 31, 2016
	Carrying Amount		Estimated Fair Value		Level 1		Level 2		Level 3
	(Dollars in Thousands)
Financial assets
Cash and cash equivalents	$	39,480	$	39,480	$	39,480	$	-	$	-

Securities available for sale		1,555,104		1,555,104		1,106		1,553,998		-
Securities held to maturity		485,768		493,350		-		493,350		-
Total securities		2,040,871		2,048,454		1,106		2,047,348		-

Loans receivable:
One to four family residential mortgage loans		140,000		141,183		-		-		141,183
Commercial and multi-family real estate loans		354,794		353,769		-		-		353,769
Agricultural real estate loans		64,111		63,960		-		-		63,960
Consumer loans		35,937		35,341		-		-		35,341
Commercial operating loans		26,909		27,085		-		-		27,085
Agricultural operating loans		42,081		38,364		-		-		38,364
Premium finance loans		121,572		124,075		-		-		124,075
Total loans receivable		785,404		783,778		-		-		783,778

Federal Home Loan Bank stock		22,431		22,431		-		22,431		-
Accrued interest receivable		15,783		15,783		15,783		-		-

Financial liabilities
Noninterest bearing demand deposits		2,013,783		2,013,783		2,013,783		-		-
Interest bearing demand deposits, savings, and money markets		155,177		155,177		155,177		-		-
Certificates of deposit		51,801		51,585		-		51,585		-
Total deposits		2,220,761		2,220,544		2,168,959		51,585		-

Advances from Federal Home Loan Bank		7,000		8,335		-		8,335		-
Federal funds purchased		465,000		465,000				465,000
Securities sold under agreements to repurchase		1,626		1,626		-		1,626		-
Subordinated debentures		10,310		10,430		-		10,430		-
Accrued interest payable		167		167		167		-		-

	September 30, 2015
	Carrying Amount		Estimated Fair Value		Level 1		Level 2		Level 3
	(Dollars in Thousands)
Financial assets
Cash and cash equivalents	$	27,658	$	27,658	$	27,658	$	-	$	-

Securities available for sale		1,256,087		1,256,087		914		1,255,173		-
Securities held to maturity		345,744		346,847		-		346,847		-
Total securities		1,601,831		1,602,934		914		1,602,020		-

Loans receivable:
One to four family residential mortgage loans		125,021		121,385		-		-		121,385
Commercial and multi-family real estate loans		310,199		314,372		-		-		314,372
Agricultural real estate loans		64,316		66,682		-		-		66,682
Consumer loans		33,527		33,504		-		-		33,504
Commercial operating loans		29,893		23,245		-		-		23,245
Agricultural operating loans		43,626		40,003		-		-		40,003
Premium finance loans		106,505		108,583		-		-		108,583
Total loans receivable		713,087		707,774		-		-		707,774

Federal Home Loan Bank stock		24,410		24,410		-		24,410		-
Accrued interest receivable		13,352		13,352		13,352		-		-

Financial liabilities
Noninterest bearing demand deposits		1,449,101		1,369,672		1,369,672		-		-
Interest bearing demand deposits, savings, and money markets		117,262		115,204		115,204		-		-
Certificates of deposit		91,171		91,304		-		91,304		-
Total deposits		1,657,534		1,576,180		1,484,876		91,304		-

Advances from Federal Home Loan Bank		7,000		8,630		-		8,630		-
Federal funds purchased		540,000		540,000		-		540,000		-
Securities sold under agreements to repurchase		4,007		4,007		-		4,007		-
Subordinated debentures		10,310		10,416		-		10,416		-
Accrued interest payable		272		272		272		-		-

GOODWILL AND INTANGIBLE ASSETS (Tables)

6 Months Ended

Mar. 31, 2016

GOODWILL AND INTANGIBLE ASSETS [Abstract]

Summary of Amortizable Intangible Assets

As part of the each business combination, the Company also recognized the following amortizable intangible assets:

AFS/IBEX
Intangible	Amount		Book Amortization Period (Years)		Method

Trademark	$	540		15	Straight Line
Non-Compete	$	260		3	Straight Line
Customer Relationships	$	7,240		30	Accelerated
Other	$	173	Varied		Straight Line

Refund Advantage
Intangible	Amount		Book Amortization Period (Years)		Method

Trademark	$	4,950		15	Accelerated
Non-Compete	$	40		3	Straight Line
Customer Relationships	$	18,800	12 to 20		Accelerated
Other	$	329	Varied		Straight Line

Changes in Carrying Amount of Goodwill and Intangible Assets

The changes in the carrying amount of the Company’s goodwill and intangible assets for the six months ended March 31, 2016 and 2015 are as follows:

	March 31,
	2016		2015
	(Dollars in Thousands)
Goodwill
Balance as of September 30	$	36,928	$	-
Acquisitions during the period		-		11,578
Write-offs during the period		-		-
Balance as of March 31	$	36,928	$	11,578

	Trademark			Non-Compete			Customer Relationships			All Others			Total
Intangibles
Balance as of September 30, 2015	$	5,439		$	227		$	24,811		$	3,100		$	33,577
Acquisitions during the period		-			-			-			123			123
Amortization during the period		(144	)		(50	)		(2,127	)		(107	)		(2,428	)
Write-offs during the period		-			-			-			-			-
Balance as of March 31, 2016	$	5,295		$	177		$	22,684		$	3,116		$	31,272

	Trademark			Non-Compete			Customer Relationships			All Others			Total
Intangibles
Balance as of September 30, 2014	$	-		$	-		$	-		$	2,588		$	2,588
Acquisitions during the period		540			260			7,240			394			8,434
Amortization during the period		(12	)		(29	)		(394	)		(120	)		(555	)
Write-offs during the period		-			-			-			-			-
Balance as of March 31, 2015	$	528		$	231		$	6,846		$	2,862		$	10,467

CREDIT DISCLOSURES (Details) - USD ($) $ in Thousands	6 Months Ended
CREDIT DISCLOSURES (Details) - USD ($) $ in Thousands	Mar. 31, 2016	Sep. 30, 2015	Mar. 31, 2015
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans Receivable	$ 785,404	$ 713,087	$ 624,739
Less [Abstract]
Allowance for Loan Losses	(7,431)	(6,255)
Net Deferred Loan Origination Fees	(522)	(577)
Total Loans Receivable, Net	777,451	706,255
1-4 Family Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans Receivable	140,000	125,021	115,741
Commercial and Multi-Family Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans Receivable	354,794	310,199	260,537
Agricultural Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans Receivable	64,111	64,316	65,720
Consumer [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans Receivable	35,937	33,527	30,535
Commercial Operating [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans Receivable	26,909	29,893	27,266
Agricultural Operating [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans Receivable	$ 42,081	43,626	41,749
Premium Finance [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Period of delay or shortfall in payments after which a loan is evaluated for impairment	210 days
Total Loans Receivable	$ 121,572	$ 106,505	$ 83,191
Non-Premium Finance [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Period of delay or shortfall in payments after which a loan is evaluated for impairment	90 days

CREDIT DISCLOSURES, Allowance for Loan Losses (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Mar. 31, 2016	Mar. 31, 2015	Mar. 31, 2016	Mar. 31, 2015	Mar. 31, 2016	Sep. 30, 2015	Mar. 31, 2015
Activity in allowance for loan losses [Roll Forward]
Beginning balance	$ 6,666	$ 5,225	$ 6,255	$ 5,397
Provision (recovery) for loan losses	1,173	593	1,959	641
Charge offs	(427)	(126)	(817)	(357)
Recoveries	19	24	34	35
Ending balance	7,431	5,716	7,431	5,716
Ending balance: individually evaluated for impairment					$ 2,886		$ 623
Ending balance: collectively evaluated for impairment					4,545		5,093
Total	6,666	5,225	6,255	5,397	7,431	$ 6,255	5,716
Loans [Abstract]
Ending balance: individually evaluated for impairment					4,632		7,742
Ending balance: collectively evaluated for impairment					780,772		616,997
Total Loans Receivable					785,404	713,087	624,739
1-4 Family Real Estate [Member]
Activity in allowance for loan losses [Roll Forward]
Beginning balance	285	512	278	552
Provision (recovery) for loan losses	42	55	49	15
Charge offs	0	(45)	0	(45)
Recoveries	0	0	0	0
Ending balance	327	522	327	522
Ending balance: individually evaluated for impairment					0		0
Ending balance: collectively evaluated for impairment					327		522
Total	285	512	278	552	327	278	522
Loans [Abstract]
Ending balance: individually evaluated for impairment					114		181
Ending balance: collectively evaluated for impairment					139,886		115,560
Total Loans Receivable					140,000	125,021	115,741
Commercial and Multi-Family Real Estate [Member]
Activity in allowance for loan losses [Roll Forward]
Beginning balance	1,194	1,198	1,187	1,575
Provision (recovery) for loan losses	790	20	797	(149)
Charge offs	(290)	0	(290)	(214)
Recoveries	0	0	0	6
Ending balance	1,694	1,218	1,694	1,218
Ending balance: individually evaluated for impairment					40		296
Ending balance: collectively evaluated for impairment					1,654		922
Total	1,194	1,198	1,187	1,575	1,694	1,187	1,218
Loans [Abstract]
Ending balance: individually evaluated for impairment					1,091		1,410
Ending balance: collectively evaluated for impairment					353,703		259,127
Total Loans Receivable					354,794	310,199	260,537
Agricultural Real Estate [Member]
Activity in allowance for loan losses [Roll Forward]
Beginning balance	171	266	163	263
Provision (recovery) for loan losses	(17)	(1)	(9)	2
Charge offs	0	0	0	0
Recoveries	0	0	0	0
Ending balance	154	265	154	265
Ending balance: individually evaluated for impairment					0		0
Ending balance: collectively evaluated for impairment					154		265
Total	171	266	163	263	154	163	265
Loans [Abstract]
Ending balance: individually evaluated for impairment					0		0
Ending balance: collectively evaluated for impairment					64,111		65,720
Total Loans Receivable					64,111	64,316	65,720
Consumer [Member]
Activity in allowance for loan losses [Roll Forward]
Beginning balance	20	78	20	78
Provision (recovery) for loan losses	1,039	0	1,039	0
Charge offs	0	0	0	0
Recoveries	0	0	0	0
Ending balance	1,059	78	1,059	78
Ending balance: individually evaluated for impairment					0		1
Ending balance: collectively evaluated for impairment					1,059		77
Total	20	78	20	78	1,059	20	78
Loans [Abstract]
Ending balance: individually evaluated for impairment					0		1
Ending balance: collectively evaluated for impairment					35,937		30,534
Total Loans Receivable					35,937	33,527	30,535
Commercial Operating [Member]
Activity in allowance for loan losses [Roll Forward]
Beginning balance	107	85	28	93
Provision (recovery) for loan losses	(62)	14	17	5
Charge offs	0	0	0	0
Recoveries	0	2	0	3
Ending balance	45	101	45	101
Ending balance: individually evaluated for impairment					0		0
Ending balance: collectively evaluated for impairment					45		101
Total	107	85	28	93	45	28	101
Loans [Abstract]
Ending balance: individually evaluated for impairment					6		16
Ending balance: collectively evaluated for impairment					26,903		27,250
Total Loans Receivable					26,909	29,893	27,266
Agricultural Operating [Member]
Activity in allowance for loan losses [Roll Forward]
Beginning balance	3,856	630	3,537	719
Provision (recovery) for loan losses	(529)	37	(210)	(52)
Charge offs	0	0	0	0
Recoveries	0	0	0	0
Ending balance	3,327	667	3,327	667
Ending balance: individually evaluated for impairment					2,846		326
Ending balance: collectively evaluated for impairment					481		341
Total	3,856	630	3,537	719	3,327	3,537	667
Loans [Abstract]
Ending balance: individually evaluated for impairment					3,421		6,134
Ending balance: collectively evaluated for impairment					38,660		35,615
Total Loans Receivable					42,081	43,626	41,749
Premium Finance [Member]
Activity in allowance for loan losses [Roll Forward]
Beginning balance	424	35	293	0
Provision (recovery) for loan losses	171	192	677	240
Charge offs	(137)	(81)	(527)	(98)
Recoveries	19	22	34	26
Ending balance	477	168	477	168
Ending balance: individually evaluated for impairment					0		0
Ending balance: collectively evaluated for impairment					477		168
Total	424	35	293	0	477	293	168
Loans [Abstract]
Ending balance: individually evaluated for impairment					0		0
Ending balance: collectively evaluated for impairment					121,572		83,191
Total Loans Receivable					121,572	106,505	83,191
Unallocated [Member]
Activity in allowance for loan losses [Roll Forward]
Beginning balance	609	2,421	749	2,117
Provision (recovery) for loan losses	(261)	276	(401)	580
Charge offs	0	0	0	0
Recoveries	0	0	0	0
Ending balance	348	2,697	348	2,697
Ending balance: individually evaluated for impairment					0		0
Ending balance: collectively evaluated for impairment					348		2,697
Total	$ 609	$ 2,421	$ 749	$ 2,117	348	$ 749	2,697
Loans [Abstract]
Ending balance: individually evaluated for impairment					0		0
Ending balance: collectively evaluated for impairment					0		0
Total Loans Receivable					$ 0		$ 0

CREDIT DISCLOSURES, Credit Quality Indicator (Details) $ in Thousands	6 Months Ended
	Mar. 31, 2016 USD ($) Equipment	Sep. 30, 2015 USD ($)	Mar. 31, 2015 USD ($)
CREDIT DISCLOSURES [Abstract]
Percentage of specific allowance for losses	100.00%
Financing Receivable, Recorded Investment [Line Items]
Total Loans Receivable	$ 785,404	$ 713,087	$ 624,739
Tenure of ARM loan offered	five and ten year
Annual cap of ARM loans	2.00%
Lifetime cap of ARM loans	6.00%
Maturity period of fixed rate loans	30 years
Pass [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans Receivable	$ 737,570	666,177
Watch [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans Receivable	4,093	30,125
Special Mention [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans Receivable	27,947	4,901
Substandard [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans Receivable	12,948	11,884
Doubtful [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans Receivable	2,846	0
1-4 Family Real Estate [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans Receivable	$ 140,000	125,021	115,741
Maturity period of loans receivable	30 years
1-4 Family Real Estate [Member] \| Maximum [Member]
Financing Receivable, Recorded Investment [Line Items]
Loan to value ratio	100.00%
Exposure of the entity expressed in loan to value ratio	80.00%
1-4 Family Real Estate [Member] \| Pass [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans Receivable	$ 138,882	124,775
1-4 Family Real Estate [Member] \| Watch [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans Receivable	1,087	212
1-4 Family Real Estate [Member] \| Special Mention [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans Receivable	9	10
1-4 Family Real Estate [Member] \| Substandard [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans Receivable	22	24
1-4 Family Real Estate [Member] \| Doubtful [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans Receivable	0	0
Commercial and Multi-Family Real Estate [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans Receivable	$ 354,794	310,199	260,537
Loan to value ratio	80.00%
Maturity period of fixed rate loans	20 years
Commercial and Multi-Family Real Estate [Member] \| Maximum [Member]
Financing Receivable, Recorded Investment [Line Items]
Percentage value for securing the loan	80.00%
Commercial and Multi-Family Real Estate [Member] \| Pass [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans Receivable	$ 352,195	307,876
Commercial and Multi-Family Real Estate [Member] \| Watch [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans Receivable	1,992	1,419
Commercial and Multi-Family Real Estate [Member] \| Special Mention [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans Receivable	0	0
Commercial and Multi-Family Real Estate [Member] \| Substandard [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans Receivable	607	904
Commercial and Multi-Family Real Estate [Member] \| Doubtful [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans Receivable	0	0
Agricultural Real Estate [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans Receivable	$ 64,111	64,316	65,720
Agricultural Real Estate [Member] \| Minimum [Member]
Financing Receivable, Recorded Investment [Line Items]
Maturity period of fixed rate loans	5 years
Amortization period of loans	20 years
Agricultural Real Estate [Member] \| Maximum [Member]
Financing Receivable, Recorded Investment [Line Items]
Maturity period of fixed rate loans	10 years
Amortization period of loans	25 years
Percentage value for securing the loan	75.00%
Agricultural Real Estate [Member] \| Pass [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans Receivable	$ 37,627	35,106
Agricultural Real Estate [Member] \| Watch [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans Receivable	0	26,703
Agricultural Real Estate [Member] \| Special Mention [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans Receivable	24,645	877
Agricultural Real Estate [Member] \| Substandard [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans Receivable	1,839	1,630
Agricultural Real Estate [Member] \| Doubtful [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans Receivable	0	0
Consumer [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans Receivable	$ 35,937	33,527	30,535
Maturity period of fixed rate loans	5 years
Number of electronic return originators \| Equipment	10,000
Consumer [Member] \| Maximum [Member]
Financing Receivable, Recorded Investment [Line Items]
Percentage value for securing the loan	90.00%
Consumer [Member] \| Pass [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans Receivable	$ 35,817	33,527
Consumer [Member] \| Watch [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans Receivable	0	0
Consumer [Member] \| Special Mention [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans Receivable	120	0
Consumer [Member] \| Substandard [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans Receivable	0	0
Consumer [Member] \| Doubtful [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans Receivable	0	0
Commercial Operating [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans Receivable	$ 26,909	29,893	27,266
Commercial Operating [Member] \| Maximum [Member]
Financing Receivable, Recorded Investment [Line Items]
Maturity period of loans receivable	1 year
Percentage value for securing the loan	80.00%
Commercial Operating [Member] \| Pass [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans Receivable	$ 26,245	29,052
Commercial Operating [Member] \| Watch [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans Receivable	573	712
Commercial Operating [Member] \| Special Mention [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans Receivable	0	0
Commercial Operating [Member] \| Substandard [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans Receivable	91	129
Commercial Operating [Member] \| Doubtful [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans Receivable	0	0
Agricultural Operating [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans Receivable	$ 42,081	43,626	41,749
Maturity period of loans receivable	1 year
Maturity period of fixed rate loans	7 years
Agricultural Operating [Member] \| Pass [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans Receivable	$ 25,232	29,336
Agricultural Operating [Member] \| Watch [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans Receivable	441	1,079
Agricultural Operating [Member] \| Special Mention [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans Receivable	3,173	4,014
Agricultural Operating [Member] \| Substandard [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans Receivable	10,389	9,197
Agricultural Operating [Member] \| Doubtful [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans Receivable	2,846	0
Premium Finance [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans Receivable	$ 121,572	106,505	$ 83,191
Premium Finance [Member] \| Minimum [Member]
Financing Receivable, Recorded Investment [Line Items]
Percentage of down payment	20.00%
Average period of finance	9 months
Period of conversion of collateral into cash	60 days
Typical period of delinquency	90 days
Premium Finance [Member] \| Maximum [Member]
Financing Receivable, Recorded Investment [Line Items]
Percentage of down payment	25.00%
Average period of finance	10 months
Period of conversion of collateral into cash	180 days
Premium Finance [Member] \| Pass [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans Receivable	$ 121,572	106,505
Premium Finance [Member] \| Watch [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans Receivable	0	0
Premium Finance [Member] \| Special Mention [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans Receivable	0	0
Premium Finance [Member] \| Substandard [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans Receivable	0	0
Premium Finance [Member] \| Doubtful [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans Receivable	$ 0	$ 0
Automobile Loan [Member] \| Maximum [Member]
Financing Receivable, Recorded Investment [Line Items]
Maturity period of loans receivable	60 months
Percentage value for securing the loan	80.00%

CREDIT DISCLOSURES, Receivables Past Due (Details) - USD ($) $ in Thousands	Mar. 31, 2016	Sep. 30, 2015	Mar. 31, 2015
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	$ 8,051	$ 3,099
Current	773,303	703,928
Non-Accrual Loans	4,050	6,060
Total Loans Receivable	785,404	713,087	$ 624,739
30-59 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	6,924	996
60-89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	511	362
Greater Than 90 Days [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	616	1,741
1-4 Family Real Estate [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	72	142
Current	139,906	124,855
Non-Accrual Loans	22	24
Total Loans Receivable	140,000	125,021	115,741
1-4 Family Real Estate [Member] \| 30-59 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	16	142
1-4 Family Real Estate [Member] \| 60-89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	56	0
1-4 Family Real Estate [Member] \| Greater Than 90 Days [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	0	0
Commercial and Multi-Family Real Estate [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	3,718	0
Current	350,469	309,295
Non-Accrual Loans	607	904
Total Loans Receivable	354,794	310,199	260,537
Commercial and Multi-Family Real Estate [Member] \| 30-59 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	3,718	0
Commercial and Multi-Family Real Estate [Member] \| 60-89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	0	0
Commercial and Multi-Family Real Estate [Member] \| Greater Than 90 Days [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	0	0
Agricultural Real Estate [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	0	0
Current	64,111	64,316
Non-Accrual Loans	0	0
Total Loans Receivable	64,111	64,316	65,720
Agricultural Real Estate [Member] \| 30-59 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	0	0
Agricultural Real Estate [Member] \| 60-89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	0	0
Agricultural Real Estate [Member] \| Greater Than 90 Days [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	0	0
Consumer [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	369	165
Current	35,568	33,362
Non-Accrual Loans	0	0
Total Loans Receivable	35,937	33,527	30,535
Consumer [Member] \| 30-59 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	347	152
Consumer [Member] \| 60-89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	17	0
Consumer [Member] \| Greater Than 90 Days [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	5	13
Commercial Operating [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	1,482	0
Current	25,427	29,893
Non-Accrual Loans	0	0
Total Loans Receivable	26,909	29,893	27,266
Commercial Operating [Member] \| 30-59 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	1,482	0
Commercial Operating [Member] \| 60-89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	0	0
Commercial Operating [Member] \| Greater Than 90 Days [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	0	0
Agricultural Operating [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	0	0
Current	38,660	38,494
Non-Accrual Loans	3,421	5,132
Total Loans Receivable	42,081	43,626	41,749
Agricultural Operating [Member] \| 30-59 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	0	0
Agricultural Operating [Member] \| 60-89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	0	0
Agricultural Operating [Member] \| Greater Than 90 Days [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	0	0
Premium Finance [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	2,410	2,792
Current	119,162	103,713
Non-Accrual Loans	0	0
Total Loans Receivable	121,572	106,505	$ 83,191
Premium Finance [Member] \| 30-59 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	1,361	702
Premium Finance [Member] \| 60-89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	438	362
Premium Finance [Member] \| Greater Than 90 Days [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	611	$ 1,728
Premium Finance [Member] \| Greater Than 210 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	$ 0

CREDIT DISCLOSURES, Impaired Receivables (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Mar. 31, 2016	Mar. 31, 2015	Mar. 31, 2016	Mar. 31, 2015	Sep. 30, 2015
Loans without a specific valuation allowance [Abstract]
Recorded balance	$ 559		$ 559		$ 578
Unpaid principal balance	559		559		578
Loans with a specific valuation allowance [Abstract]
Recorded Balance	4,073		4,073		6,036
Unpaid principal balance	4,513		4,513		6,186
Specific allowance	2,886		2,886		3,493
Average recorded investment	5,742	$ 3,974	6,125	$ 4,471
1-4 Family Real Estate [Member]
Loans without a specific valuation allowance [Abstract]
Recorded balance	114		114		121
Unpaid principal balance	114		114		121
Loans with a specific valuation allowance [Abstract]
Average recorded investment	116	292	118	333
Commercial and Multi-Family Real Estate [Member]
Loans without a specific valuation allowance [Abstract]
Recorded balance	439		439		446
Unpaid principal balance	439		439		446
Loans with a specific valuation allowance [Abstract]
Recorded Balance	652		652		904
Unpaid principal balance	942		942		904
Specific allowance	40		40		241
Average recorded investment	1,257	1,421	1,302	2,834
Agricultural Real Estate [Member]
Loans with a specific valuation allowance [Abstract]
Average recorded investment	0	0	0	0
Consumer [Member]
Loans with a specific valuation allowance [Abstract]
Average recorded investment	0	0	0	0
Commercial Operating [Member]
Loans without a specific valuation allowance [Abstract]
Recorded balance	6		6		11
Unpaid principal balance	6		6		11
Loans with a specific valuation allowance [Abstract]
Average recorded investment	7	19	8	20
Agricultural Operating [Member]
Loans with a specific valuation allowance [Abstract]
Recorded Balance	3,421		3,421		5,132
Unpaid principal balance	3,571		3,571		5,282
Specific allowance	2,846		2,846		$ 3,252
Average recorded investment	4,362	2,242	4,697	1,284
Premium Finance [Member]
Loans with a specific valuation allowance [Abstract]
Average recorded investment	$ 0	$ 0	$ 0	$ 0

CREDIT DISCLOSURES, Troubled Debt Restructurings (Details) - Loan	3 Months Ended		6 Months Ended
	Mar. 31, 2016	Mar. 31, 2015	Mar. 31, 2016	Mar. 31, 2015
Troubled debt restructurings [Abstract]
Loans modified in TDR	0	0	0	0
Loans modified in TDR, subsequent default	0	0	0	0

ALLOWANCE FOR LOAN LOSSES (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Mar. 31, 2016	Mar. 31, 2015	Mar. 31, 2016	Mar. 31, 2015	Sep. 30, 2015
ALLOWANCE FOR LOAN LOSSES [Abstract]
Allowance for loan losses	$ 7,431		$ 7,431		$ 6,255
Increase in allowance for loan losses			1,100
Provision for loan losses	$ 1,173	$ 593	1,959	$ 641
Net charge offs (recoveries)			$ 800	$ 300

EARNINGS PER COMMON SHARE ("EPS") (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		6 Months Ended
	Mar. 31, 2016	Mar. 31, 2015	Mar. 31, 2016	Mar. 31, 2015
Earnings [Abstract]
Net Income	$ 14,283	$ 5,181	$ 18,341	$ 8,776
Basic EPS [Abstract]
Weighted average common shares outstanding (in shares)	8,496,357	6,546,071	8,369,523	6,362,921
Less weighted average nonvested shares (in shares)	(29,533)	(4,717)	(28,410)	(4,327)
Weighted average common shares outstanding (in shares)	8,466,825	6,541,354	8,341,112	6,358,594
Earnings Per Common Share [Abstract]
Basic (in dollars per share)	$ 1.69	$ 0.79	$ 2.20	$ 1.38
Diluted EPS [Abstract]
Weighted average common shares outstanding for basic earnings per common share (in shares)	8,466,825	6,541,354	8,341,112	6,358,594
Add dilutive effect of assumed exercises of stock options, net of tax benefits (in shares)	58,248	60,060	62,598	60,617
Weighted average common and dilutive potential common shares outstanding (in shares)	8,525,072	6,601,414	8,403,711	6,419,211
Earnings Per Common Share [Abstract]
Diluted (in dollars per share)	$ 1.68	$ 0.78	$ 2.18	$ 1.37
Stock Options [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Securities excluded from computing diluted EPS (in shares)		29,199		29,199

SECURITIES, Available for Sale (Details) - USD ($)
$ in Thousands

Mar. 31, 2016

Sep. 30, 2015

Available-for-sale debt securities [Abstract]

Fair value

$ 688,952

$ 576,583

Available-for-sale equity securities [Abstract]

Fair value

866,152

679,504

Available-for-sale securities [Abstract]

Amortized cost

1,534,712

1,254,661

Gross unrealized gains

27,271

10,377

Gross unrealized (losses)

(6,879)

(8,951)

Fair value

1,555,104

1,256,087

Available-for-sale securities in a continuous unrealized loss position [Abstract]

LESS THAN 12 MONTHS, Fair Value

376,193

545,994

LESS THAN 12 MONTHS, Unrealized (Losses)

(2,507)

(5,161)

OVER 12 MONTHS, Fair Value

172,096

103,450

OVER 12 MONTHS, Unrealized (Losses)

(4,372)

(3,790)

TOTAL, Fair Value

548,289

649,444

TOTAL, Unrealized (Losses)

(6,879)

(8,951)

AMORTIZED COST [Abstract]

Due in one year or less

0

Due after one year through five years

7,337

1,174

Due after five years through ten years

416,311

370,087

Due after ten years

420,255

302,596

Total

843,903

673,857

Mortgage-backed securities

690,049

580,165

Common equities and mutual funds

760

639

Amortized cost

1,534,712

1,254,661

FAIR VALUE [Abstract]

Due in one year or less

0

Due after one year through five years

7,533

1,207

Due after five years through ten years

431,338

376,394

Due after ten years

426,175

300,989

Total

865,046

678,590

Mortgage-backed securities

688,952

576,583

Common equities and mutual funds

1,106

914

Total available for sale securities

1,555,104

1,256,087

Trust Preferred Securities [Member]

Available-for-sale securities [Abstract]

Amortized cost

^[1]

14,933

14,930

Unrealized gain (loss)

^[1]

(2,985)

(2,263)

Fair value

^[1]

11,948

12,667

AMORTIZED COST [Abstract]

Amortized cost

^[1]

14,933

14,930

FAIR VALUE [Abstract]

Total available for sale securities

^[1]

11,948

12,667

Moody Credit Rating, Baa2 [Member] | Key Corp Capital I [Member] | Trust Preferred Securities [Member]

Available-for-sale securities [Abstract]

Amortized cost

^[1]

4,987

4,986

Unrealized gain (loss)

^[1]

(981)

(797)

Fair value

^[1]

4,006

4,189

AMORTIZED COST [Abstract]

Amortized cost

^[1]

4,987

4,986

FAIR VALUE [Abstract]

Total available for sale securities

^[1]

4,006

4,189

Moody Credit Rating, Baa2 [Member] | Huntington Capital Trust II SE [Member] | Trust Preferred Securities [Member]

Available-for-sale securities [Abstract]

Amortized cost

^[1]

4,980

4,979

Unrealized gain (loss)

^[1]

(1,102)

(903)

Fair value

^[1]

3,878

4,076

AMORTIZED COST [Abstract]

Amortized cost

^[1]

4,980

4,979

FAIR VALUE [Abstract]

Total available for sale securities

^[1]

3,878

4,076

Moody Credit Rating, Baa1 [Member] | PNC Capital Trust [Member] | Trust Preferred Securities [Member]

Available-for-sale securities [Abstract]

Amortized cost

^[1]

4,966

4,965

Unrealized gain (loss)

^[1]

(902)

(563)

Fair value

^[1]

4,064

4,402

AMORTIZED COST [Abstract]

Amortized cost

^[1]

4,966

4,965

FAIR VALUE [Abstract]

Total available for sale securities

^[1]

4,064

4,402

Debt Securities [Member]

Available-for-sale debt securities [Abstract]

Amortized cost

1,533,952

1,254,022

Gross unrealized gains

26,919

10,094

Gross unrealized (losses)

(6,873)

(8,943)

Fair value

1,553,998

1,255,173

Available-for-sale securities in a continuous unrealized loss position [Abstract]

LESS THAN 12 MONTHS, Fair Value

376,193

545,994

LESS THAN 12 MONTHS, Unrealized (Losses)

(2,507)

(5,161)

OVER 12 MONTHS, Fair Value

171,974

103,329

OVER 12 MONTHS, Unrealized (Losses)

(4,366)

(3,782)

TOTAL, Fair Value

548,167

649,323

TOTAL, Unrealized (Losses)

(6,873)

(8,943)

Trust Preferred and Corporate Securities [Member]

Available-for-sale debt securities [Abstract]

Amortized cost

14,933

16,199

Gross unrealized gains

0

8

Gross unrealized (losses)

(2,985)

(2,263)

Fair value

11,948

13,944

Available-for-sale securities in a continuous unrealized loss position [Abstract]

LESS THAN 12 MONTHS, Fair Value

0

LESS THAN 12 MONTHS, Unrealized (Losses)

0

OVER 12 MONTHS, Fair Value

11,948

12,667

OVER 12 MONTHS, Unrealized (Losses)

(2,985)

(2,263)

TOTAL, Fair Value

11,948

12,667

TOTAL, Unrealized (Losses)

(2,985)

(2,263)

Small Business Administration Securities [Member]

Available-for-sale debt securities [Abstract]

Amortized cost

81,823

54,493

Gross unrealized gains

1,874

1,563

Gross unrealized (losses)

0

Fair value

83,697

56,056

Non-bank Qualified Obligations of States and Political Subdivisions [Member]

Available-for-sale debt securities [Abstract]

Amortized cost

680,360

603,165

Gross unrealized gains

23,273

7,240

Gross unrealized (losses)

(398)

(1,815)

Fair value

703,235

608,590

Available-for-sale securities in a continuous unrealized loss position [Abstract]

LESS THAN 12 MONTHS, Fair Value

22,208

97,006

LESS THAN 12 MONTHS, Unrealized (Losses)

(52)

(860)

OVER 12 MONTHS, Fair Value

15,479

42,583

OVER 12 MONTHS, Unrealized (Losses)

(346)

(955)

TOTAL, Fair Value

37,687

139,589

TOTAL, Unrealized (Losses)

(398)

(1,815)

Mortgage-backed Securities [Member]

Available-for-sale debt securities [Abstract]

Amortized cost

690,049

580,165

Gross unrealized gains

1,759

1,283

Gross unrealized (losses)

(2,856)

(4,865)

Fair value

688,952

576,583

Available-for-sale securities in a continuous unrealized loss position [Abstract]

LESS THAN 12 MONTHS, Fair Value

303,869

448,988

LESS THAN 12 MONTHS, Unrealized (Losses)

(1,821)

(4,301)

OVER 12 MONTHS, Fair Value

144,547

48,079

OVER 12 MONTHS, Unrealized (Losses)

(1,035)

(564)

TOTAL, Fair Value

448,416

497,067

TOTAL, Unrealized (Losses)

(2,856)

(4,865)

Asset-backed Securities [Member]

Available-for-sale debt securities [Abstract]

Amortized cost

66,787

Gross unrealized gains

13

Gross unrealized (losses)

(634)

Fair value

66,166

Available-for-sale securities in a continuous unrealized loss position [Abstract]

LESS THAN 12 MONTHS, Fair Value

50,116

LESS THAN 12 MONTHS, Unrealized (Losses)

(634)

OVER 12 MONTHS, Fair Value

0

OVER 12 MONTHS, Unrealized (Losses)

0

TOTAL, Fair Value

50,116

TOTAL, Unrealized (Losses)

(634)

Common Equities and Mutual Funds [Member]

Available-for-sale equity securities [Abstract]

Amortized cost

760

639

Gross unrealized gains

352

283

Gross unrealized (losses)

(6)

(8)

Fair value

1,106

914

Available-for-sale securities in a continuous unrealized loss position [Abstract]

LESS THAN 12 MONTHS, Fair Value

0

LESS THAN 12 MONTHS, Unrealized (Losses)

0

OVER 12 MONTHS, Fair Value

122

121

OVER 12 MONTHS, Unrealized (Losses)

(6)

(8)

TOTAL, Fair Value

122

121

TOTAL, Unrealized (Losses)

$ (6)

$ (8)

[1]	Trust preferred securities are single-issuance. There are no known deferrals, defaults or excess subordination.

SECURITIES, Held to Maturity (Details) - USD ($) $ in Thousands	Mar. 31, 2016	Sep. 30, 2015
Held-to-maturity Securities [Abstract]
Amortized cost	$ 485,768	$ 345,744
Gross unrealized gains	7,808	2,182
Gross unrealized (losses)	(226)	(1,079)
Fair value	493,350	346,847
Held-to-maturity Securities, Continuous Unrealized Loss Position [Abstract]
LESS THAN 12 MONTHS, Fair Value	32,853	89,700
OVER 12 MONTHS, Fair Value	59,862	72,695
TOTAL, Fair Value	92,715	162,395
LESS THAN 12 MONTHS, Unrealized (Losses)	(82)	(442)
OVER 12 MONTHS, Unrealized (Losses)	(144)	(637)
TOTAL, Unrealized (Losses)	(226)	(1,079)
AMORTIZED COST [Abstract]
Due in one year or less	225	95
Due after one year through five years	11,721	8,411
Due after five years through ten years	143,869	140,145
Due after ten years	261,456	130,516
Total	417,271	279,167
Mortgage-backed securities	68,497	66,577
Amortized cost	485,768	345,744
FAIR VALUE [Abstract]
Due in one year or less	225	96
Due after one year through five years	11,885	8,430
Due after five years through ten years	147,574	140,505
Due after ten years	265,258	131,712
Total	424,942	280,743
Mortgage-backed securities	68,408	66,104
Total held to maturity securities	493,350	346,847
Non-bank Qualified Obligations of States and Political Subdivisions [Member]
Held-to-maturity Securities [Abstract]
Amortized cost	396,480	259,627
Gross unrealized gains	7,540	2,122
Gross unrealized (losses)	(61)	(419)
Fair value	403,959	261,330
Held-to-maturity Securities, Continuous Unrealized Loss Position [Abstract]
LESS THAN 12 MONTHS, Fair Value	25,003	78,663
OVER 12 MONTHS, Fair Value	422	4,136
TOTAL, Fair Value	25,425	82,799
LESS THAN 12 MONTHS, Unrealized (Losses)	(56)	(365)
OVER 12 MONTHS, Unrealized (Losses)	(5)	(54)
TOTAL, Unrealized (Losses)	(61)	(419)
AMORTIZED COST [Abstract]
Amortized cost	396,480	259,627
FAIR VALUE [Abstract]
Total held to maturity securities	403,959	261,330
Mortgage-backed Securities [Member]
Held-to-maturity Securities [Abstract]
Amortized cost	68,497	66,577
Gross unrealized gains	30	0
Gross unrealized (losses)	(119)	(473)
Fair value	68,408	66,104
Held-to-maturity Securities, Continuous Unrealized Loss Position [Abstract]
LESS THAN 12 MONTHS, Fair Value	2,945	5,509
OVER 12 MONTHS, Fair Value	56,954	60,595
TOTAL, Fair Value	59,899	66,104
LESS THAN 12 MONTHS, Unrealized (Losses)	(10)	(43)
OVER 12 MONTHS, Unrealized (Losses)	(109)	(430)
TOTAL, Unrealized (Losses)	(119)	(473)
AMORTIZED COST [Abstract]
Amortized cost	68,497	66,577
FAIR VALUE [Abstract]
Total held to maturity securities	68,408	66,104
Obligations of States and Political Subdivisions [Member]
Held-to-maturity Securities [Abstract]
Amortized cost	20,791	19,540
Gross unrealized gains	238	60
Gross unrealized (losses)	(46)	(187)
Fair value	20,983	19,413
Held-to-maturity Securities, Continuous Unrealized Loss Position [Abstract]
LESS THAN 12 MONTHS, Fair Value	4,905	5,528
OVER 12 MONTHS, Fair Value	2,486	7,964
TOTAL, Fair Value	7,391	13,492
LESS THAN 12 MONTHS, Unrealized (Losses)	(16)	(34)
OVER 12 MONTHS, Unrealized (Losses)	(30)	(153)
TOTAL, Unrealized (Losses)	(46)	(187)
AMORTIZED COST [Abstract]
Amortized cost	20,791	19,540
FAIR VALUE [Abstract]
Total held to maturity securities	$ 20,983	$ 19,413

COMMITMENTS AND CONTINGENCIES (Details) $ in Millions	3 Months Ended	6 Months Ended
COMMITMENTS AND CONTINGENCIES (Details) $ in Millions	Mar. 31, 2016 USD ($) Commitment ClassAction Court	Mar. 31, 2016 USD ($) Commitment ClassAction Court	Sep. 30, 2015 USD ($) Commitment
COMMITMENTS AND CONTINGENCIES [Abstract]
Unfunded loan commitments	$ 131.4	$ 131.4	$ 158.3
Number of commitments \| Commitment	1	1	2
Commitment to sell securities available for sale, amount	$ 10.6	$ 10.6
Commitment to purchase securities, available for sale			$ 7.9
Number of commitment to purchase securities, held to maturity \| Commitment			3
Purchase commitment amount, held to maturity			$ 3.0
Loss Contingencies [Line Items]
Number of class action litigations \| ClassAction	4	4
Number of federal district courts \| Court	3	3
Number of action seek monetary damages \| ClassAction		5
Judgment awarded		$ 6.1
Inter National Bank [Member]
Loss Contingencies [Line Items]
Amount of shortfall in depository account		10.5
Springbok Services Inc. [Member]
Loss Contingencies [Line Items]
Estimate of possible loss	$ 1.5	1.5
Range of reasonably possible loss, minimum	0.0	0.0
Range of reasonably possible loss, maximum	$ 0.3	0.3
UniRush, LLC [Member]
Loss Contingencies [Line Items]
Period of inability of customers of prepaid card product to access product	14 days
Range of reasonably possible loss, minimum	$ 0.0	0.0
Range of reasonably possible loss, maximum	$ 0.1	$ 0.1

STOCK OPTION PLAN (Details) - USD ($)	3 Months Ended	6 Months Ended	12 Months Ended
STOCK OPTION PLAN (Details) - USD ($)	Mar. 31, 2016	Mar. 31, 2016	Sep. 30, 2015
Number of Shares [Roll Forward]
Options outstanding, beginning of period (in shares)		189,088
Granted (in shares)		0
Exercised (in shares)		(12,283)
Forfeited or expired (in shares)		0
Options outstanding, end of period (in shares)	176,805	176,805	189,088
Options exercisable, end of period (in shares)	176,805	176,805
Weighted Average Exercise Price [Roll Forward]
Options outstanding, beginning of period (in dollars per share)		$ 25.74
Granted (in dollars per share)		0
Exercised (in dollars per share)		26.21
Forfeited or expired (in dollars per share)		0
Options outstanding, end of period (in dollars per share)	$ 25.71	25.71	$ 25.74
Options exercisable, end of period (in dollars per share)	$ 25.71	$ 25.71
Weighted Average Remaining Contractual Term (Yrs) [Abstract]
Options outstanding		2 years 7 months 6 days	3 years 1 month 28 days
Options exercisable	2 years 7 months 6 days
Aggregate Intrinsic Value [Abstract]
Options outstanding, beginning of period		$ 3,027,000
Granted		0
Exercised		211,000
Forfeited or expired		0
Options outstanding, end of period	$ 3,505,000	3,505,000	$ 3,027,000
Options exercisable, end of period	$ 3,505,000	$ 3,505,000
Nonvested Shares Outstanding, Number of Shares [Roll Forward]
Nonvested shares outstanding, beginning of period (in shares)		44,002
Granted (in shares)		6,710
Vested (in shares)		(19,518)
Forfeited or expired (in shares)		(727)
Nonvested shares outstanding, end of period (in shares)	30,467	30,467	44,002
Nonvested Shares Outstanding, Weighted Average Fair Value at Grant [Roll Forward]
Nonvested shares outstanding, beginning of period (in dollars per share)		$ 40.80
Granted (in dollars per share)		29.69
Vested (in dollars per share)		40.77
Forfeited or expired (in dollars per share)		41.77
Nonvested shares outstanding, end of period (in dollars per share)	$ 38.36	$ 38.36	$ 40.80
Stock based compensation expense not yet recognized in income	$ 278,978	$ 278,978
Weighted average remaining period for unrecognized stock based compensation		1 year 8 months 26 days

SEGMENT INFORMATION (Details) $ in Thousands	3 Months Ended		6 Months Ended
SEGMENT INFORMATION (Details) $ in Thousands	Mar. 31, 2016 USD ($)	Mar. 31, 2015 USD ($)	Mar. 31, 2016 USD ($) Segment	Mar. 31, 2015 USD ($)	Sep. 30, 2015 USD ($)
Segment Reporting Information [Line Items]
Number of reportable segments \| Segment			3
Segment data [Abstract]
Interest income	$ 20,629	$ 15,759	$ 38,904	$ 29,991
Interest expense	691	473	1,411	1,134
Net interest income (expense)	19,938	15,286	37,493	28,857
Provision (recovery) for loan losses	1,173	593	1,959	641
Non-interest income	40,901	14,970	57,735	27,644
Non-interest expense	41,790	23,420	71,798	45,833
Income (loss) before tax	17,876	6,243	21,471	10,027
Total assets	3,071,742	2,275,092	3,071,742	2,275,092	$ 2,529,705
Total deposits	2,220,761	1,730,672	2,220,761	1,730,672	$ 1,657,534
Reportable Segments [Member] \| Payments [Member]
Segment data [Abstract]
Interest income	2,633	2,079	4,597	3,646
Interest expense	54	46	94	91
Net interest income (expense)	2,579	2,033	4,503	3,555
Provision (recovery) for loan losses	953	0	1,033	0
Non-interest income	39,591	13,608	54,943	26,660
Non-interest expense	25,720	11,488	41,737	23,161
Income (loss) before tax	15,497	4,153	16,676	7,054
Total assets	53,020	39,498	53,020	39,498
Total deposits	2,014,548	1,533,716	2,014,548	1,533,716
Reportable Segments [Member] \| Banking [Member]
Segment data [Abstract]
Interest income	8,949	8,009	17,800	14,950
Interest expense	316	384	569	663
Net interest income (expense)	8,633	7,625	17,231	14,287
Provision (recovery) for loan losses	220	593	926	641
Non-interest income	899	1,048	1,955	1,627
Non-interest expense	5,218	4,917	10,646	8,610
Income (loss) before tax	4,094	3,163	7,614	6,663
Total assets	781,380	636,749	781,380	636,749
Total deposits	206,213	196,920	206,213	196,920
Reportable Segments [Member] \| Corporate Services/Other [Member]
Segment data [Abstract]
Interest income	9,047	5,671	16,507	11,395
Interest expense	321	43	748	380
Net interest income (expense)	8,726	5,628	15,759	11,015
Provision (recovery) for loan losses	0	0	0	0
Non-interest income	411	314	837	(643)
Non-interest expense	10,852	7,015	19,415	14,062
Income (loss) before tax	(1,715)	(1,073)	(2,819)	(3,690)
Total assets	2,237,342	1,598,845	2,237,342	1,598,845
Total deposits	$ 0	$ 36	$ 0	$ 36

FAIR VALUE MEASUREMENTS, Assets Measured at Fair Value on Recurring and Non-recurring Basis (Details) - USD ($) $ in Thousands	Mar. 31, 2016	Sep. 30, 2015
Available-for-sale Securities [Abstract]
Total debt securities	$ 688,952	$ 576,583
Total available for sale securities	1,555,104	1,256,087
Held-to-maturity Securities [Abstract]
Total held to maturity securities	493,350	346,847
Level 1 [Member]
Available-for-sale Securities [Abstract]
Total available for sale securities	1,106	914
Held-to-maturity Securities [Abstract]
Total held to maturity securities	0	0
Fair value of assets measured on non-recurring basis [Abstract]
Fair value	0	0
Level 1 [Member] \| One to Four Family Residential Mortgage Loans [Member]
Fair value of assets measured on non-recurring basis [Abstract]
Fair value	0	0
Level 1 [Member] \| Commercial and Multi-family Real Estate Loans [Member]
Fair value of assets measured on non-recurring basis [Abstract]
Fair value	0	0
Level 1 [Member] \| Agricultural Operating Loans [Member]
Fair value of assets measured on non-recurring basis [Abstract]
Fair value	0	0
Level 1 [Member] \| Consumer Loans [Member]
Fair value of assets measured on non-recurring basis [Abstract]
Fair value	0	0
Level 1 [Member] \| Commercial Operating Loans [Member]
Fair value of assets measured on non-recurring basis [Abstract]
Fair value	0	0
Level 2 [Member]
Available-for-sale Securities [Abstract]
Total available for sale securities	1,553,998	1,255,173
Held-to-maturity Securities [Abstract]
Total held to maturity securities	493,350	346,847
Fair value of assets measured on non-recurring basis [Abstract]
Fair value	0	0
Level 2 [Member] \| One to Four Family Residential Mortgage Loans [Member]
Fair value of assets measured on non-recurring basis [Abstract]
Fair value	0	0
Level 2 [Member] \| Commercial and Multi-family Real Estate Loans [Member]
Fair value of assets measured on non-recurring basis [Abstract]
Fair value	0	0
Level 2 [Member] \| Agricultural Operating Loans [Member]
Fair value of assets measured on non-recurring basis [Abstract]
Fair value	0	0
Level 2 [Member] \| Consumer Loans [Member]
Fair value of assets measured on non-recurring basis [Abstract]
Fair value	0	0
Level 2 [Member] \| Commercial Operating Loans [Member]
Fair value of assets measured on non-recurring basis [Abstract]
Fair value	0	0
Level 3 [Member]
Available-for-sale Securities [Abstract]
Total available for sale securities	0	0
Held-to-maturity Securities [Abstract]
Total held to maturity securities	0	0
Fair value of assets measured on non-recurring basis [Abstract]
Fair value	783,778	707,774
Level 3 [Member] \| Total Impaired Loans [Member]
Fair value of assets measured on non-recurring basis [Abstract]
Fair value	1,187	2,543
Level 3 [Member] \| One to Four Family Residential Mortgage Loans [Member]
Fair value of assets measured on non-recurring basis [Abstract]
Fair value	141,183	121,385
Level 3 [Member] \| Commercial and Multi-family Real Estate Loans [Member]
Fair value of assets measured on non-recurring basis [Abstract]
Fair value	353,769	314,372
Level 3 [Member] \| Agricultural Operating Loans [Member]
Fair value of assets measured on non-recurring basis [Abstract]
Fair value	38,364	40,003
Level 3 [Member] \| Consumer Loans [Member]
Fair value of assets measured on non-recurring basis [Abstract]
Fair value	35,341	33,504
Level 3 [Member] \| Commercial Operating Loans [Member]
Fair value of assets measured on non-recurring basis [Abstract]
Fair value	27,085	23,245
Recurring [Member]
Available-for-sale Securities [Abstract]
Trust preferred securities	11,948	13,944
Small business administration securities	83,697	56,056
Obligations of states and political subdivisions	0	0
Non-bank qualified obligations of states and political subdivisions	703,235	608,590
Asset-backed securities	66,166
Mortgage-backed securities	688,952	576,583
Total debt securities	1,553,998	1,255,173
Common equities and mutual funds	1,106	914
Total available for sale securities	1,555,104	1,256,087
Held-to-maturity Securities [Abstract]
Trust preferred securities	0	0
Small business administration securities	0	0
Obligations of states and political subdivisions	20,983	19,413
Non-bank qualified obligations of states and political subdivisions	403,959	261,330
Asset-backed securities	0
Mortgage-backed securities	68,408	66,104
Total debt securities	493,350	346,847
Common equities and mutual funds	0	0
Total held to maturity securities	493,350	346,847
Recurring [Member] \| Level 1 [Member]
Available-for-sale Securities [Abstract]
Trust preferred securities	0	0
Small business administration securities	0	0
Obligations of states and political subdivisions	0	0
Non-bank qualified obligations of states and political subdivisions	0	0
Asset-backed securities	0
Mortgage-backed securities	0	0
Total debt securities	0	0
Common equities and mutual funds	1,106	914
Total available for sale securities	1,106	914
Held-to-maturity Securities [Abstract]
Trust preferred securities	0	0
Small business administration securities	0	0
Obligations of states and political subdivisions	0	0
Non-bank qualified obligations of states and political subdivisions	0	0
Asset-backed securities	0
Mortgage-backed securities	0	0
Total debt securities	0	0
Common equities and mutual funds	0	0
Total held to maturity securities	0	0
Recurring [Member] \| Level 2 [Member]
Available-for-sale Securities [Abstract]
Trust preferred securities	11,948	13,944
Small business administration securities	83,697	56,056
Obligations of states and political subdivisions	0	0
Non-bank qualified obligations of states and political subdivisions	703,235	608,590
Asset-backed securities	66,166
Mortgage-backed securities	688,952	576,583
Total debt securities	1,553,998	1,255,173
Common equities and mutual funds	0	0
Total available for sale securities	1,553,998	1,255,173
Held-to-maturity Securities [Abstract]
Trust preferred securities	0	0
Small business administration securities	0	0
Obligations of states and political subdivisions	20,983	19,413
Non-bank qualified obligations of states and political subdivisions	403,959	261,330
Asset-backed securities	0
Mortgage-backed securities	68,408	66,104
Total debt securities	493,350	346,847
Common equities and mutual funds	0	0
Total held to maturity securities	493,350	346,847
Recurring [Member] \| Level 3 [Member]
Available-for-sale Securities [Abstract]
Trust preferred securities	0	0
Small business administration securities	0	0
Obligations of states and political subdivisions	0	0
Non-bank qualified obligations of states and political subdivisions	0	0
Asset-backed securities	0
Mortgage-backed securities	0	0
Total debt securities	0	0
Common equities and mutual funds	0	0
Total available for sale securities	0	0
Held-to-maturity Securities [Abstract]
Trust preferred securities	0	0
Small business administration securities	0	0
Obligations of states and political subdivisions	0	0
Non-bank qualified obligations of states and political subdivisions	0	0
Asset-backed securities	0
Mortgage-backed securities	0	0
Total debt securities	0	0
Common equities and mutual funds	0	0
Total held to maturity securities	0	0
Nonrecurring [Member]
Fair value of assets measured on non-recurring basis [Abstract]
Fair value	1,187	2,543
Nonrecurring [Member] \| Commercial and Multi-family Real Estate Loans [Member]
Fair value of assets measured on non-recurring basis [Abstract]
Fair value	612	663
Nonrecurring [Member] \| Agricultural Operating Loans [Member]
Fair value of assets measured on non-recurring basis [Abstract]
Fair value	575	1,880
Nonrecurring [Member] \| Level 1 [Member]
Fair value of assets measured on non-recurring basis [Abstract]
Fair value	0	0
Nonrecurring [Member] \| Level 1 [Member] \| Commercial and Multi-family Real Estate Loans [Member]
Fair value of assets measured on non-recurring basis [Abstract]
Fair value	0	0
Nonrecurring [Member] \| Level 1 [Member] \| Agricultural Operating Loans [Member]
Fair value of assets measured on non-recurring basis [Abstract]
Fair value	0	0
Nonrecurring [Member] \| Level 2 [Member]
Fair value of assets measured on non-recurring basis [Abstract]
Fair value	0	0
Nonrecurring [Member] \| Level 2 [Member] \| Commercial and Multi-family Real Estate Loans [Member]
Fair value of assets measured on non-recurring basis [Abstract]
Fair value	0	0
Nonrecurring [Member] \| Level 2 [Member] \| Agricultural Operating Loans [Member]
Fair value of assets measured on non-recurring basis [Abstract]
Fair value	0	0
Nonrecurring [Member] \| Level 3 [Member]
Fair value of assets measured on non-recurring basis [Abstract]
Fair value	1,187	2,543
Nonrecurring [Member] \| Level 3 [Member] \| Commercial and Multi-family Real Estate Loans [Member]
Fair value of assets measured on non-recurring basis [Abstract]
Fair value	612	663
Nonrecurring [Member] \| Level 3 [Member] \| Agricultural Operating Loans [Member]
Fair value of assets measured on non-recurring basis [Abstract]
Fair value	$ 575	$ 1,880

FAIR VALUE MEASUREMENTS, Quantitative Information (Details) - USD ($)
$ in Thousands

6 Months Ended

12 Months Ended

Mar. 31, 2016

Sep. 30, 2015

Minimum [Member]

Fair Value Inputs, Assets, Quantitative Information [Line Items]

Range of estimated selling cost

4.00%

Maximum [Member]

Fair Value Inputs, Assets, Quantitative Information [Line Items]

Range of estimated selling cost

10.00%

Level 3 [Member]

Fair Value Inputs, Assets, Quantitative Information [Line Items]

Fair value

$ 783,778

$ 707,774

Impaired Loans, Net [Member] | Level 3 [Member]

Fair Value Inputs, Assets, Quantitative Information [Line Items]

Fair value

$ 1,187

$ 2,543

Impaired Loans, Net [Member] | Level 3 [Member] | Market Approach Valuation Technique [Member]

Fair Value Inputs, Assets, Quantitative Information [Line Items]

Valuation techniques

^[1]

Appraised values

[1]	The Company generally relies on external appraisers to develop this information. Management reduced the appraised value by estimated selling costs in a range of 4% to 10%.

FAIR VALUE MEASUREMENTS, Balance Sheet Grouping (Details) - USD ($) $ in Thousands	Mar. 31, 2016	Sep. 30, 2015
Financial assets [Abstract]
Securities available for sale	$ 1,555,104	$ 1,256,087
Securities held to maturity	493,350	346,847
Level 1 [Member]
Financial assets [Abstract]
Cash and cash equivalents	39,480	27,658
Securities available for sale	1,106	914
Securities held to maturity	0	0
Total securities	1,106	914
Loans receivable [Abstract]
Total loans receivable	0	0
Federal Home Loan Bank stock	0	0
Accrued interest receivable	15,783	13,352
Financial liabilities [Abstract]
Noninterest bearing demand deposits	2,013,783	1,369,672
Interest bearing demand deposits, savings, and money markets	155,177	115,204
Certificates of deposit	0	0
Total deposits	2,168,959	1,484,876
Advances from Federal Home Loan Bank	0	0
Federal fund purchased		0
Securities sold under agreements to repurchase	0	0
Subordinated debentures	0	0
Accrued interest payable	167	272
Level 2 [Member]
Financial assets [Abstract]
Cash and cash equivalents	0	0
Securities available for sale	1,553,998	1,255,173
Securities held to maturity	493,350	346,847
Total securities	2,047,348	1,602,020
Loans receivable [Abstract]
Total loans receivable	0	0
Federal Home Loan Bank stock	22,431	24,410
Accrued interest receivable	0	0
Financial liabilities [Abstract]
Noninterest bearing demand deposits	0	0
Interest bearing demand deposits, savings, and money markets	0	0
Certificates of deposit	51,585	91,304
Total deposits	51,585	91,304
Advances from Federal Home Loan Bank	8,335	8,630
Federal fund purchased	465,000	540,000
Securities sold under agreements to repurchase	1,626	4,007
Subordinated debentures	10,430	10,416
Accrued interest payable	0	0
Level 3 [Member]
Financial assets [Abstract]
Cash and cash equivalents	0	0
Securities available for sale	0	0
Securities held to maturity	0	0
Total securities	0	0
Loans receivable [Abstract]
Total loans receivable	783,778	707,774
Federal Home Loan Bank stock	0	0
Accrued interest receivable	0	0
Financial liabilities [Abstract]
Noninterest bearing demand deposits	0	0
Interest bearing demand deposits, savings, and money markets	0	0
Certificates of deposit	0	0
Total deposits	0	0
Advances from Federal Home Loan Bank	0	0
Federal fund purchased		0
Securities sold under agreements to repurchase	0	0
Subordinated debentures	0	0
Accrued interest payable	0	0
Carrying Amount [Member]
Financial assets [Abstract]
Cash and cash equivalents	39,480	27,658
Securities available for sale	1,555,104	1,256,087
Securities held to maturity	485,768	345,744
Total securities	2,040,871	1,601,831
Loans receivable [Abstract]
Total loans receivable	785,404	713,087
Federal Home Loan Bank stock	22,431	24,410
Accrued interest receivable	15,783	13,352
Financial liabilities [Abstract]
Noninterest bearing demand deposits	2,013,783	1,449,101
Interest bearing demand deposits, savings, and money markets	155,177	117,262
Certificates of deposit	51,801	91,171
Total deposits	2,220,761	1,657,534
Advances from Federal Home Loan Bank	7,000	7,000
Federal fund purchased	465,000	540,000
Securities sold under agreements to repurchase	1,626	4,007
Subordinated debentures	10,310	10,310
Accrued interest payable	167	272
Estimated Fair Value [Member]
Financial assets [Abstract]
Cash and cash equivalents	39,480	27,658
Securities available for sale	1,555,104	1,256,087
Securities held to maturity	493,350	346,847
Total securities	2,048,454	1,602,934
Loans receivable [Abstract]
Total loans receivable	783,778	707,774
Federal Home Loan Bank stock	22,431	24,410
Accrued interest receivable	15,783	13,352
Financial liabilities [Abstract]
Noninterest bearing demand deposits	2,013,783	1,369,672
Interest bearing demand deposits, savings, and money markets	155,177	115,204
Certificates of deposit	51,585	91,304
Total deposits	2,220,544	1,576,180
Advances from Federal Home Loan Bank	8,335	8,630
Federal fund purchased	465,000	540,000
Securities sold under agreements to repurchase	1,626	4,007
Subordinated debentures	10,430	10,416
Accrued interest payable	167	272
One to Four Family Residential Mortgage Loans [Member] \| Level 1 [Member]
Loans receivable [Abstract]
Total loans receivable	0	0
One to Four Family Residential Mortgage Loans [Member] \| Level 2 [Member]
Loans receivable [Abstract]
Total loans receivable	0	0
One to Four Family Residential Mortgage Loans [Member] \| Level 3 [Member]
Loans receivable [Abstract]
Total loans receivable	141,183	121,385
One to Four Family Residential Mortgage Loans [Member] \| Carrying Amount [Member]
Loans receivable [Abstract]
Total loans receivable	140,000	125,021
One to Four Family Residential Mortgage Loans [Member] \| Estimated Fair Value [Member]
Loans receivable [Abstract]
Total loans receivable	141,183	121,385
Commercial and Multi-family Real Estate Loans [Member] \| Level 1 [Member]
Loans receivable [Abstract]
Total loans receivable	0	0
Commercial and Multi-family Real Estate Loans [Member] \| Level 2 [Member]
Loans receivable [Abstract]
Total loans receivable	0	0
Commercial and Multi-family Real Estate Loans [Member] \| Level 3 [Member]
Loans receivable [Abstract]
Total loans receivable	353,769	314,372
Commercial and Multi-family Real Estate Loans [Member] \| Carrying Amount [Member]
Loans receivable [Abstract]
Total loans receivable	354,794	310,199
Commercial and Multi-family Real Estate Loans [Member] \| Estimated Fair Value [Member]
Loans receivable [Abstract]
Total loans receivable	353,769	314,372
Agricultural Real Estate Loans [Member] \| Level 1 [Member]
Loans receivable [Abstract]
Total loans receivable	0	0
Agricultural Real Estate Loans [Member] \| Level 2 [Member]
Loans receivable [Abstract]
Total loans receivable	0	0
Agricultural Real Estate Loans [Member] \| Level 3 [Member]
Loans receivable [Abstract]
Total loans receivable	63,960	66,682
Agricultural Real Estate Loans [Member] \| Carrying Amount [Member]
Loans receivable [Abstract]
Total loans receivable	64,111	64,316
Agricultural Real Estate Loans [Member] \| Estimated Fair Value [Member]
Loans receivable [Abstract]
Total loans receivable	63,960	66,682
Consumer Loans [Member] \| Level 1 [Member]
Loans receivable [Abstract]
Total loans receivable	0	0
Consumer Loans [Member] \| Level 2 [Member]
Loans receivable [Abstract]
Total loans receivable	0	0
Consumer Loans [Member] \| Level 3 [Member]
Loans receivable [Abstract]
Total loans receivable	35,341	33,504
Consumer Loans [Member] \| Carrying Amount [Member]
Loans receivable [Abstract]
Total loans receivable	35,937	33,527
Consumer Loans [Member] \| Estimated Fair Value [Member]
Loans receivable [Abstract]
Total loans receivable	35,341	33,504
Commercial Operating Loans [Member] \| Level 1 [Member]
Loans receivable [Abstract]
Total loans receivable	0	0
Commercial Operating Loans [Member] \| Level 2 [Member]
Loans receivable [Abstract]
Total loans receivable	0	0
Commercial Operating Loans [Member] \| Level 3 [Member]
Loans receivable [Abstract]
Total loans receivable	27,085	23,245
Commercial Operating Loans [Member] \| Carrying Amount [Member]
Loans receivable [Abstract]
Total loans receivable	26,909	29,893
Commercial Operating Loans [Member] \| Estimated Fair Value [Member]
Loans receivable [Abstract]
Total loans receivable	27,085	23,245
Agricultural Operating Loans [Member] \| Level 1 [Member]
Loans receivable [Abstract]
Total loans receivable	0	0
Agricultural Operating Loans [Member] \| Level 2 [Member]
Loans receivable [Abstract]
Total loans receivable	0	0
Agricultural Operating Loans [Member] \| Level 3 [Member]
Loans receivable [Abstract]
Total loans receivable	38,364	40,003
Agricultural Operating Loans [Member] \| Carrying Amount [Member]
Loans receivable [Abstract]
Total loans receivable	42,081	43,626
Agricultural Operating Loans [Member] \| Estimated Fair Value [Member]
Loans receivable [Abstract]
Total loans receivable	38,364	40,003
Premium Finance Loans [Member] \| Level 1 [Member]
Loans receivable [Abstract]
Total loans receivable	0	0
Premium Finance Loans [Member] \| Level 2 [Member]
Loans receivable [Abstract]
Total loans receivable	0	0
Premium Finance Loans [Member] \| Level 3 [Member]
Loans receivable [Abstract]
Total loans receivable	124,075	108,583
Premium Finance Loans [Member] \| Carrying Amount [Member]
Loans receivable [Abstract]
Total loans receivable	121,572	106,505
Premium Finance Loans [Member] \| Estimated Fair Value [Member]
Loans receivable [Abstract]
Total loans receivable	$ 124,075	$ 108,583

GOODWILL AND INTANGIBLE ASSETS (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Mar. 31, 2016	Mar. 31, 2015	Mar. 31, 2016	Mar. 31, 2015	Mar. 31, 2016	Sep. 08, 2015	Dec. 02, 2014
Finite-Lived Intangible Assets [Line Items]
Goodwill	$ 36,928	$ 0	$ 36,928	$ 11,578	$ 36,928
Impairment of intangible assets	0	0
Amortizable intangible assets [Abstract]
Balance, beginning of period	36,928	0	36,928
Acquisitions during the period	0	11,578
Write-offs during the period	0	0
Balance, end of period	36,928	11,578	36,928	11,578
Intangible Assets [Roll Forward]
Balance, beginning of period	33,577			2,588
Acquisitions during the period			123	8,434
Amortization during the period			(2,428)	(555)
Write-offs during the period			0	0
Balance, end of period	31,272	10,467	31,272	10,467
AFS/IBEX Financial Services Inc [Member]
Finite-Lived Intangible Assets [Line Items]
Goodwill							$ 11,600
Refund Advantage Financial Services Inc [Member]
Finite-Lived Intangible Assets [Line Items]
Goodwill						$ 25,400
Trademark [Member]
Intangible Assets [Roll Forward]
Balance, beginning of period	5,439			0
Acquisitions during the period			0	540
Amortization during the period			(144)	(12)
Write-offs during the period			0	0
Balance, end of period	5,295	528	$ 5,295	528
Trademark [Member] \| AFS/IBEX Financial Services Inc [Member]
Amortizable intangible assets [Abstract]
Amount					540
Book Amortization Period			15 years
Method			Straight Line
Trademark [Member] \| Refund Advantage Financial Services Inc [Member]
Amortizable intangible assets [Abstract]
Amount					4,950
Book Amortization Period			15 years
Method			Straight Line
Non-Compete [Member]
Intangible Assets [Roll Forward]
Balance, beginning of period	227			0
Acquisitions during the period			$ 0	260
Amortization during the period			(50)	(29)
Write-offs during the period			0	0
Balance, end of period	177	231	$ 177	231
Non-Compete [Member] \| AFS/IBEX Financial Services Inc [Member]
Amortizable intangible assets [Abstract]
Amount					260
Book Amortization Period			3 years
Method			Straight Line
Non-Compete [Member] \| Refund Advantage Financial Services Inc [Member]
Amortizable intangible assets [Abstract]
Amount					40
Book Amortization Period			3 years
Method			Straight Line
Customer Relationships [Member]
Intangible Assets [Roll Forward]
Balance, beginning of period	24,811			0
Acquisitions during the period			$ 0	7,240
Amortization during the period			(2,127)	(394)
Write-offs during the period			0	0
Balance, end of period	$ 22,684	6,846	$ 22,684	6,846
Customer Relationships [Member] \| AFS/IBEX Financial Services Inc [Member]
Amortizable intangible assets [Abstract]
Amount					7,240
Book Amortization Period			30 years
Method			Accelerated
Customer Relationships [Member] \| Refund Advantage Financial Services Inc [Member]
Amortizable intangible assets [Abstract]
Amount					18,800
Method			Accelerated
Customer Relationships [Member] \| Refund Advantage Financial Services Inc [Member] \| Minimum [Member]
Amortizable intangible assets [Abstract]
Book Amortization Period	12 years
Customer Relationships [Member] \| Refund Advantage Financial Services Inc [Member] \| Maximum [Member]
Amortizable intangible assets [Abstract]
Book Amortization Period	20 years
Other [Member]
Intangible Assets [Roll Forward]
Balance, beginning of period	$ 3,100			2,588
Acquisitions during the period			$ 123	394
Amortization during the period			(107)	(120)
Write-offs during the period			0	0
Balance, end of period	$ 3,116	$ 2,862	$ 3,116	$ 2,862
Other [Member] \| AFS/IBEX Financial Services Inc [Member]
Amortizable intangible assets [Abstract]
Amount					173
Method			Straight Line
Other [Member] \| Refund Advantage Financial Services Inc [Member]
Amortizable intangible assets [Abstract]
Amount					$ 329
Method			Straight Line