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EMPLOYEE BENEFIT PLANS (Tables) | 12 Months Ended
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Dec. 31, 2011
EMPLOYEE BENEFIT PLANS [Abstract] |
Change in benefit obligation | The actuarial recorded liabilities for such unfunded postretirement benefit is as follows: Change in benefit obligation:
|  | 2011 |  |  | 2010 |
Benefit obligation at beginning of year |  | $ | 1,296 |  |  | $ | 888 |
Service cost with interest to end of year |  |  | 38 |  |  |  | 35 |
Interest cost |  |  | 41 |  |  |  | 45 |
Participant contributions |  |  | 9 |  |  |  | 8 |
Benefits paid |  |  | (135 | ) |  |  | (82 | )
Actuarial (gain) or loss |  |  | (171 | ) |  |  | 402 |
Benefit obligation at end of year |  | $ | 1,078 |  |  | $ | 1,296 |
Change in plan assets | Change in plan assets:
|  | 2011 |  |  | 2010 |
Fair value of plan assets at beginning of year |  | $ | - |  |  | $ | - |
Employer contributions |  |  | 126 |  |  |  | 74 |
Participant contributions |  |  | 9 |  |  |  | 8 |
Benefits paid |  |  | (135 | ) |  |  | (82 | )
Fair value of plan assets at end of year |  | $ | - |  |  | $ | - |
Amounts recognized in consolidated balance sheet | Amounts recognized in consolidated balance sheet:
|  | 2011 |  |  | 2010 |
Accumulated postretirement benefit obligation |  | $ | (1,078 | ) |  | $ | (1,296 | )
Fair value of plan assets |  |  | - |  |  |  | - |
Funded status |  |  | (1,078 | ) |  |  | (1,296 | )
Unrecognized prior service cost |  |  | N/A |  |  |  | N/A |
Unrecognized net (gain)/loss |  |  | N/A |  |  |  | N/A |
Net amount recognized in consolidated balance sheet (after ASC 715) (included in other long-term obligations) |  | $ | 1,078 |  |  | $ | 1,296 |
Accrued postretirement benefit cost (included in other long-term obligations) |  | $ | N/A |  |  | $ | N/A |
Components of net periodic benefit cost | Components of net periodic benefit cost:
|  | 2011 |  |  | 2010 |  |  | 2009 |
Service cost with interest to end of year |  | $ | 38 |  |  | $ | 35 |  |  | $ | 33 |
Interest cost |  |  | 41 |  |  |  | 45 |  |  |  | 43 |
Amortization of prior service cost |  |  | (18 | ) |  |  | (18 | ) |  |  | (19 | )
Amortization of gain |  |  | (4 | ) |  |  | (3 | ) |  |  | (3 | )
Total net periodic benefit cost |  | $ | 57 |  |  | $ | 59 |  |  | $ | 54 |
Estimated future employer contributions and benefit payments | Estimated future employer contributions and benefit payments are as follows:
Year |  |  |
2012 |  | $ | 13 |
2013 |  |  | 19 |
2014 |  |  | 15 |
2015 |  |  | 29 |
2016 |  |  | 47 |
Years 2017-2021 |  |  | 565 |
Pension fund disclosure | The Company's participation in this plan for the annual period ended December 31, 2011 is outlined in the table below. The “EIN/Pension Plan Number” column provides the Employee Identification Number (EIN). The zone status is based on information that the Company received from the plan and is certified by the plan's actuary. Among other factors, plans in the red zone are generally less than 65 percent funded, plans in the yellow zone are less than 80 percent funded, and plans in the green zone are at least 80 percent funded. The “FIP/RP Status Pending/Implemented” column indicates plans for which a financial improvement plan (FIP) or a rehabilitation plan (RP) is either pending or has been implemented. The last column lists the expiration date of the collective-bargaining agreement to which the plan is subject. Finally, the period-to-period comparability of the contributions for years 2010 and 2011 was affected by a 6.5% increase in the number of employees covered by the Company's multiemployer plan as well as an 8.0% increase in the 2011 contribution rate. There have been no other significant changes that affect the comparability of 2010 and 2011 contributions. The Company does not represent more than 5% of the contributions to this pension fund.
|  |  |  |  |  |  |  |  | Expiration
|  | Pension Plan Protection |  |  |  |  |  | Date
| EIN/Pension | Act | FIP/RP Status |  |  |  |  | of Collective-
Pension | Plan | Zone Status | Pending/ | Contributions of Balchem Corporation Surcharge | Bargaining
Fund | Number | 2011 | 2010 | Implemented | 2011 | 2010 | 2009 | Imposed | Agreement
Central States, Southeast and Southwest Areas |  | Red as of | Red as of |  |  |  |  |  |
Pension Fund | 36-6044243 | 1/1/2011 | 1/1/2010 | Implemented | $ 379 | $ 312 | $ 289 | No | 7/8/2012

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- Definition Tabular disclosure of the amounts that are recognized in the balance sheet (or statement of financial position) for pension plans and/or other employee benefit plans, showing separately the assets and current and noncurrent liabilities (if applicable) recognized. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Topic 715 -SubTopic 20 -Publisher FASB -Subparagraph (c) -Name Accounting Standards Codification -Paragraph 1 -Section 50 -URI http://asc.fasb.org/extlink&oid=6962843&loc=d3e1928-114920 + Details
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- Definition Tabular disclosure of the change in the benefit obligation of pension plans and/or other employee benefit plans from the beginning to the end of the period, showing separately, if applicable, the effects of the following: service cost, interest cost, contributions by plan participants, actuarial gains and losses, foreign currency exchange rate changes, benefits paid, plan amendments, business combinations, divestitures, curtailments, settlements, and special and contractual termination benefits. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Topic 715 -SubTopic 20 -Publisher FASB -Number -Article -Subparagraph (a) -Name Accounting Standards Codification -Paragraph 1 -Section 50 -URI http://asc.fasb.org/extlink&oid=6962843&loc=d3e1928-114920 + Details
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