Note 12 - Stock Based Compensation - Shares Held by ESOP (Details) - USD ($) $ in Thousands |
Sep. 30, 2023 |
Sep. 30, 2022 |
|---|---|---|
| Shares allocated (in shares) | 22,009 | 0 |
| Shares committed for allocation (in shares) | 16,212 | 12,960 |
| Unallocated (in shares) | 393,615 | 418,876 |
| Total ESOP shares (in shares) | 431,836 | 431,836 |
| Fair value of unearned shares as of September 30, 2023 and 2022, respectively | $ 3,562 | $ 4,532 |
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- Definition Fair value of unearned shares held by the employee stock ownership plan (ESOP). Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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- Definition The shares or units in an ESOP trust that have been assigned to individual participant accounts based on a known formula. IRS rules require allocations to be nondiscriminatory generally based on compensation, length of service, or a combination of both. For any particular participant such shares or units may be vested, unvested, or partially vested. Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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- Definition The shares that, although not legally released, will be released by a future scheduled and committed debt service payment and will be allocated to employees for service rendered in the current accounting period. The ESOP documents typically define the period of service to which the shares relate. ESOP shares are released to compensate employees directly, to settle employer liabilities for other employee benefits, and to replace dividends on allocated shares that are used for debt service. Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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- Definition Shares contributed to the ESOP that have not yet been released, committed to be released, or allocated to participant accounts. Suspense shares generally collateralize ESOP debt. Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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- Definition Sum of the allocated, committed-to-be-released and suspense shares of the entity held by the plan. Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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