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INCOME TAXES - Effective income tax rate (Details)
12 Months Ended
Sep. 30, 2020
Sep. 30, 2019
INCOME TAXES    
Federal statutory income tax rate 21.00% 21.00%
Increases (decreases):    
State and local income taxes, net of Federal tax benefit, if applicable (0.10%) (0.40%)
Other nondeductible expenses 1.30% (11.50%)
Goodwill (3.10%) 0.00%
Valuation allowance changes (22.30%) (9.60%)
Effective income tax rate (3.20%) (0.50%)