XML 53 R39.htm IDEA: XBRL DOCUMENT v3.10.0.1

Employee Benefit Plans (Tables)

12 Months Ended

Sep. 30, 2018

Compensation And Retirement Disclosure [Abstract]

Participation and Contributions to Multiemployer Pension Plans

				Pension Protection Act Zone Status				FIP / RP Status		Partnership Contributions (in thousands)
Pension Fund		EIN / Pension Plan Number		2018		2017		Pending / Implemented		2018				2017				2016				Surcharge Imposed		Expiration Date of Collective- Bargaining Agreements
New England Teamsters and Trucking Industry Pension Fund		04-6372430 / 001		Red		Red		Yes / Implemented		$	2,455			$	2,621			$	2,507			No		9/30/18 to 4/30/2021
Westchester Teamsters Pension Fund		13-6123973 / 001		Green		Green		N/A			846				924				865			No		1/31/19 to 12/31/19
Local 553 Pension Fund		13-6637826 / 001		Green		Green		N/A			2,888				2,780				2,645			No		12/15/19 to 1/15/20
Local 463 Pension Fund		11-1800729 / 001		Green		Green		N/A			145				150				148			No		2/28/2020
All Other Multiemployer Pension Plans											2,807				2,465				2,218
								Total Contributions		$	9,141			$	8,940			$	8,383

Net Periodic Benefit Cost for Period Reconciliation of Changes in Plan Assets Projected Benefit Obligations and Amounts Recognized in Other Comprehensive Income and Accumulated Other Comprehensive Income

The following table provides the net periodic benefit cost for the period, a reconciliation of the changes in the Plan assets, projected benefit obligations, and the amounts recognized in other comprehensive income and accumulated other comprehensive income at the dates indicated using a measurement date of September 30 (in thousands):

																						Gross Pension
		Net Periodic								Fair												Related
		Pension								Value of												Accumulated
		Cost in								Pension				Projected				Other				Other
		Income								Plan				Benefit				Comprehensive				Comprehensive
Debit / (Credit)		Statement				Cash				Assets				Obligation				(Income) / Loss				Income
Fiscal Year 2016
Beginning balance										$	63,788			$	(67,121	)						$	24,771
Interest cost			2,622												(2,622	)
Actual return on plan assets			(8,595	)							8,595
Employer contributions							(17	)			17
Benefit payments											(4,124	)			4,124
Investment and other expenses			(362	)											362
Difference between actual and expected return on plan assets			5,579																(5,579	)
Anticipated expenses			319												(319	)
Actuarial gain															(5,103	)			5,103
Amortization of unrecognized net actuarial loss			2,591																(2,591	)
Annual cost/change		$	2,154			$	(17	)			4,488				(3,558	)		$	(3,067	)			(3,067	)
Ending balance										$	68,276			$	(70,679	)						$	21,704
Funded status at the end of the year														$	(2,403	)
Fiscal Year 2017
Interest cost			2,251												(2,251	)
Actual return on plan assets			(1,473	)							1,473
Employer contributions							(505	)			505
Benefit payments											(4,578	)			4,578
Investment and other expenses			(455	)											455
Difference between actual and expected return on plan assets			(1,232	)															1,232
Anticipated expenses			341												(341	)
Actuarial loss															2,457				(2,457	)
Amortization of unrecognized net actuarial loss			2,131																(2,131	)
Annual cost/change		$	1,563			$	(505	)			(2,600	)			4,898			$	(3,356	)			(3,356	)
Ending balance										$	65,676			$	(65,781	)						$	18,348
Funded status at the end of the year														$	(105	)
Fiscal Year 2018
Interest cost			2,279												(2,279	)
Actual return on plan assets			942								(942	)
Employer contributions							(1,653	)			1,653
Benefit payments											(4,463	)			4,463
Investment and other expenses			(394	)											394
Difference between actual and expected return on plan assets			(3,705	)															3,705
Anticipated expenses			328												(328	)
Actuarial loss															3,989				(3,989	)
Amortization of unrecognized net actuarial loss			1,791																(1,791	)
Annual cost/change		$	1,241			$	(1,653	)			(3,752	)			6,239			$	(2,075	)			(2,075	)
Ending balance										$	61,924			$	(59,542	)						$	16,273
Funded status at the end of the year														$	2,382

Weighted-Average Assumptions Used in Measurement of Partnership's Benefit Obligation

		September 30,
Weighted-Average Assumptions Used in the Measurement of the Partnership’s Benefit Obligation		2018			2017			2016
Discount rate at year end date		4.15%			3.60%			3.30%
Expected return on plan assets for the year ended		4.86%			4.80%			5.50%
Rate of compensation increase		N/A			N/A			N/A

Fair Values and Percentage of Company's Pension Plan Assets by Asset Category

The fair values and percentage of the Company’s pension plan assets by asset category are as follows (in thousands):

		September 30,
		2018							2017
						Concentration							Concentration
Asset Category		Level 1				Percentage			Level 1				Percentage
Corporate and U.S. government bond fund (1)		$	55,908			90%			$	52,735				80	%
U.S. large-cap equity (1)			4,566			7%				9,270				14	%
International equity (1)			1,129			2%				3,063				5	%
Cash			321			1%				608				1	%
Total		$	61,924			100%			$	65,676				100	%

(1) Represent investments in Vanguard funds that seek to replicate the asset category description.

X

- Definition

Defined Benefit Plan Net Periodic Benefit Cost Fair Value Of Plan Assets Projected Benefit Obligation And Other Comprehensive Income Table [Text Block]

+ References

No definition available.

+ Details

Name:	sgu_DefinedBenefitPlanNetPeriodicBenefitCostFairValueOfPlanAssetsProjectedBenefitObligationAndOtherComprehensiveIncomeTableTextBlock
Namespace Prefix:	sgu_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Defined Benefit Plan Weighted Average Asset Fair Value And Percentage Allocations Table [Text Block]

+ References

No definition available.

+ Details

Name:	sgu_DefinedBenefitPlanWeightedAverageAssetFairValueAndPercentageAllocationsTableTextBlock
Namespace Prefix:	sgu_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	us-gaap_CompensationAndRetirementDisclosureAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the assumptions used to determine for pension plans and/or other employee benefit plans the benefit obligation and net benefit cost, including assumed discount rates, rate increase in compensation increase, and expected long-term rates of return on plan assets.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (k)
-URI http://asc.fasb.org/extlink&oid=108410482&loc=d3e1928-114920

+ Details

Name:	us-gaap_ScheduleOfAssumptionsUsedTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the quantitative and qualitative information related to multiemployer plans in which the employer participates. A multiemployer plan is a pension or postretirement benefit plan to which two or more unrelated employers contribute where assets contributed by one participating employer may be used to provide benefits to employees of other participating employers.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 80
-Section 50
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=65877416&loc=SL14450657-114947

+ Details

Name:	us-gaap_ScheduleOfMultiemployerPlansTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration