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Note 12 - Employee Benefit Plans (Tables)
12 Months Ended
Sep. 30, 2025
Notes Tables  
Changes in Projected Benefit Obligations, Fair Value of Plan Assets, and Funded Status of Plan [Table Text Block]
  

Pension Plan

  

Postretirement Plan

 
  

2025

  

2024

  

2025

  

2024

 

Accumulated benefit obligation

 $26,298,490  $26,859,162  $10,462,318  $10,842,455 

Change in benefit obligation:

                

Benefit obligation at beginning of year

 $29,873,428  $26,747,624  $10,842,455  $11,248,448 

Service cost

  387,429   324,265   4,376   30,398 

Interest cost

  1,410,406   1,468,822   507,423   613,477 

Actuarial loss (gain)

  (752,215)  2,613,621   (297,327)  (540,914)

Benefit payments, net of retiree contributions

  (1,439,028)  (1,280,904)  (594,609)  (508,954)

Benefit obligation at end of year

 $29,480,020  $29,873,428  $10,462,318  $10,842,455 

Change in fair value of plan assets:

                

Fair value of plan assets at beginning of year

 $31,054,138  $26,878,661  $15,078,281  $13,019,313 

Actual return on plan assets, net of taxes

  872,291   5,456,381   907,150   2,567,922 

Employer contributions

            

Benefit payments, net of retiree contributions

  (1,439,028)  (1,280,904)  (594,609)  (508,954)

Fair value of plan assets at end of year

 $30,487,401  $31,054,138  $15,390,822  $15,078,281 

Funded status

 $1,007,381  $1,180,710  $4,928,504  $4,235,826 

Amounts recognized in the consolidated balance sheet consist of:

                

Benefit plan assets under other non-current assets

 $1,007,381  $1,180,710  $4,928,504  $4,235,826 
                 

Amounts recognized in accumulated other comprehensive income:

                

Net actuarial loss (gain), net of tax

 $923,823  $432,149  $(520,987) $(227,071)

Total amounts included in accumulated other comprehensive income, net of tax

 $923,823  $432,149  $(520,987) $(227,071)

Amounts deferred to a regulatory asset (liability):

                

Net actuarial loss (gain)

 $2,199,542  $3,041,666  $(3,879,294) $(4,032,929)

Amounts recognized as regulatory assets (liabilities)

 $2,199,542  $3,041,666  $(3,879,294) $(4,032,929)
Defined Benefit Plan, Assumptions [Table Text Block]
  

Pension Plan

  

Postretirement Plan

 
  

2025

  

2024

  

2025

  

2024

 

Assumptions used to determine benefit obligations:

                

Discount rate

  5.29%  4.83%  5.16%  4.83%

Expected rate of compensation increase

  4.00%  4.00%  N/A   N/A 

Assumptions used to determine benefit costs:

                

Discount rate

  4.83%  5.63%  4.83%  5.63%

Expected long-term rate of return on plan assets

  4.95%  4.50%  4.95%  4.21%

Expected rate of compensation increase

  4.00%  4.00%  N/A   N/A 
Schedule of Net Benefit Costs [Table Text Block]
  

Pension Plan

  

Postretirement Plan

 
  

2025

  

2024

  

2025

  

2024

 

Service cost

 $387,429  $324,265  $4,376  $30,398 

Interest cost

  1,410,406   1,468,822   507,423   613,477 

Expected return on plan assets

  (1,503,902)  (1,179,830)  (729,708)  (533,249)

Recognized loss (gain)

  59,423   316,522   (232,611)  (40,597)

Net periodic benefit cost (income)

 $353,356  $929,779  $(450,520) $70,029 
Schedule of Health Care Cost Trend Rates [Table Text Block]
  

Pre 65

  

Post 65

 
  

2025

  

2024

  

2025

  

2024

 

Health care cost trend rate assumed for next year

  7.00%  7.00%  5.60%  5.60%

Rate to which the cost trend is assumed to decline (the ultimate trend rate)

  4.00%  4.00%  4.00%  4.00%

Year that the rate reaches the ultimate trend rate

 

2075

  

2075

  

2075

  

2075

 
Schedule of Effect of One-Percentage-Point Change in Assumed Health Care Cost Trend Rates [Table Text Block]
  

1% Increase

  

1% Decrease

 

Effect on total service and interest cost components

 $58,000  $(50,000)

Effect on accumulated postretirement benefit obligation

  1,113,000   (955,000)
Schedule of Allocation of Plan Assets [Table Text Block]
  

Pension Plan

  

Postretirement Plan

 
  

Target

  

2025

  

2024

  

Target

  

2025

  

2024

 

Asset category:

                        

Equity securities

  25%  23%  25%  30%  38%  48%

Debt securities

  75%  77%  75%  70%  53%  36%

Cash

  %  %  %  %  9%  16%
      

Pension Plan

 
      

Fair Value Measurements - September 30, 2025

 
  

Fair Value

  

Level 1

  

Level 2

  

Level 3

 

Asset Class:

                

Cash

 $27,603  $27,603  $  $ 

Common and Collective Trust and Pooled Funds:

                

Bond Funds

  19,460,378      19,460,378    

Mutual Funds:

                

Domestic Fixed Income

  3,901,202   3,901,202       

Equities

                

Domestic Large Cap Growth

  2,161,688   2,161,688       

Domestic Large Cap Value

  2,470,055   2,470,055       

Domestic Small/Mid Cap Core

  1,023,627   1,023,627       

Foreign Large Cap Growth

  442,847   442,847       

Foreign Large Cap Value

  469,821   469,821       

Foreign Large Cap Core

  530,180   530,180       

Total

 $30,487,401  $11,027,023  $19,460,378  $ 
      

Pension Plan

 
      

Fair Value Measurements - September 30, 2024

 
  

Fair Value

  

Level 1

  

Level 2

  

Level 3

 

Asset Class:

                

Cash

 $142,921  $142,921  $  $ 

Common and Collective Trust and Pooled Funds:

                

Bond Funds

  19,505,237      19,505,237    

Mutual Funds:

                

Domestic Fixed Income

  3,791,697   3,791,697       

Equities

                

Domestic Large Cap Growth

  2,073,092   2,073,092       

Domestic Large Cap Value

  2,469,045   2,469,045       

Domestic Small/Mid Cap Core

  1,297,579   1,297,579       

Foreign Large Cap Growth

  498,732   498,732       

Foreign Large Cap Value

  482,222   482,222       

Foreign Large Cap Core

  793,613   793,613       

Total

 $31,054,138  $11,548,901  $19,505,237  $ 
      

Postretirement Plan

 
      

Fair Value Measurements - September 30, 2025

 
  

Fair Value

  

Level 1

  

Level 2

  

Level 3

 

Asset Class:

                

Cash

 $1,462,600  $1,462,600  $  $ 

Mutual Funds:

                

Bonds

                

Domestic Fixed Income

  8,089,514   8,089,514       

Equities

                

Domestic Large Cap Growth

  1,340,584   1,340,584       

Domestic Large Cap Value

  2,799,537   2,799,537       

Domestic Small/Mid Cap Core

  453,828   453,828       

Foreign Large Cap Growth

  217,707   217,707       

Foreign Large Cap Core

  1,027,052   1,027,052       

Total

 $15,390,822  $15,390,822  $  $ 
      

Postretirement Plan

 
      

Fair Value Measurements - September 30, 2024

 
  

Fair Value

  

Level 1

  

Level 2

  

Level 3

 

Asset Class:

                

Cash

 $2,381,909  $2,381,909  $  $ 

Mutual Funds:

                

Bonds

                

Domestic Fixed Income

  5,457,976   5,457,976       

Equities

                

Domestic Large Cap Growth

  2,412,824   2,412,824       

Domestic Large Cap Value

  1,996,262   1,996,262       

Domestic Small/Mid Cap Core

  738,393   738,393       

Foreign Large Cap Growth

  532,391   532,391       

Foreign Large Cap Value

  652,023   652,023       

Foreign Large Cap Core

  906,503   906,503       

Total

 $15,078,281  $15,078,281  $  $ 
Schedule of Expected Benefit Payments [Table Text Block]
   

Pension

  

Postretirement

 

Fiscal year ending September 30

  

Plan

  

Plan

 

2026

  $1,463,000  $728,140 

2027

   1,560,000   753,633 

2028

   1,630,000   747,643 

2029

   1,701,000   773,121 

2030

   1,780,000   760,210 
2031 - 2035   9,733,000   3,794,802 
NQDC Plan [Member]  
Notes Tables  
Defined Contribution Plan Disclosures [Table Text Block]
  

2025

  

2024

 

Beginning deferred compensation balance

 $113,600  $47,674 

Employer contributions

  80,510   52,400 

Earnings

  7,084   13,526 

Ending deferred compensation balance

 $201,194  $113,600 
The 401K Plan [Member]  
Notes Tables  
Defined Contribution Plan Disclosures [Table Text Block]
  

Years Ended September 30

 
  

2025

  

2024

 

Matching contribution

 $466,630  $427,022 

Discretionary contribution

  137,114   112,207