Investment Securities (Tables)

3 Months Ended

Dec. 31, 2014

Investments, Debt and Equity Securities [Abstract]

Summary of amortized cost, estimated fair value and related unrealized gains and losses on securities available for sale

The amortized cost, estimated fair value and related unrealized gains and losses on securities available for sale and held to maturity as of December 31, 2014 and September 30, 2014, respectively, were as follows:



Available for sale securities	Amortized Cost		Gross Unrealized Gains		Gross Unrealized Losses		Estimated Fair Value
December 31, 2014
U.S. government agency obligations	$	23,017	$	—	$	596	$	22,421
Obligations of states and political subdivisions	10,671		10		236		10,445
Mortgage-backed securities	29,584		226		143		29,667
Federal Agricultural Mortgage Corporation	71		—		13		58
Total available for sale securities	$	63,343	$	236	$	988	$	62,591

September 30, 2014
U.S. government agency obligations	$	23,076	$	—	$	973	$	22,103
Obligations of states and political subdivisions	11,432		17		255		11,194
Mortgage-backed securities	29,058		138		369		28,827
Federal Agricultural Mortgage Corporation	71		—		6		65
Total available for sale securities	$	63,637	$	155	$	1,603	$	62,189

Held-to-maturity Securities [Table Text Block]



Held to maturity securities	Amortized Cost		Gross Unrealized Gains		Gross Unrealized Losses		Estimated Fair Value
December 31, 2014
Obligations of states and political subdivisions	$	1,322	$	—	$	14	$	1,308
Mortgage-backed securities	8,095		110		5		8,200
Total held to maturity securities	$	9,417	$	110	$	19	$	9,508

September 30, 2014
Obligations of states and political subdivisions	$	1,465	$	4	$	5	$	1,464
Mortgage-backed securities	7,320		33		9		7,344
Total held to maturity securities	$	8,785	$	37	$	14	$	8,808

Summary of amount of other-than-temporary impairment related to credit losses on available-for-sale securities

A summary of the amount of other-than-temporary impairment related to credit losses on available for sale securities that have been recognized in earnings follows:



	Three months ended December 31, 2014		Three months ended December 31, 2013
Beginning balance of the amount of OTTI related to credit losses	$	—	$	1,250
Credit portion of OTTI on securities for which OTTI was not previously recognized	—		91
Cash payments received on a security in excess of the security’s book value adjusted for the previously recognized credit portion of OTTI	—		(12		)
Ending balance of the amount of OTTI related to credit losses	$	—	$	1,329

- 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.

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- Definition

Tabular disclosure of the amount of other than temporary impairment (OTTI) related to credit losses recognized in earnings including: (a) the beginning balance of the amount related to credit losses on debt securities held by the investor at the beginning of the period for which a portion of an OTTI was recognized in other comprehensive income; (b) additions for the amount related to the credit loss for which an OTTI was not previously recognized; (c) reductions for securities sold during the period (realized); (d) reductions for securities for which the amount previously recognized in other comprehensive income was recognized in earnings because the investor intends to sell the security or more likely than not will be required to sell the security before recovery of its amortized cost basis; (e) additional increases to the amount related to the credit loss for which an OTTI was previously recognized when the investor does not intend to sell the security and it is not more likely than not that the investor will be required to sell the security before recovery of its amortized cost basis; (f) reductions for increases in cash flows expected to be collected that are recognized over the remaining life of the security; and (g) the ending balance of the amount related to credit losses on debt securities held by the entity at the end of the period for which a portion of an OTTI was recognized in other comprehensive income.

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