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Nature of Operations and Summary of Significant Accounting Policies (Tables)

12 Months Ended

Sep. 30, 2013

Accounting Policies [Abstract]

Basic and Diluted Earnings Per Share

The following presents the calculation of the basic and diluted earnings per share for the years ended September 30, 2013 and 2012:

		2013												2012
		Net Income				Shares				EPS				Net Income				Shares				EPS
Basic EPS		$	6,725,000				9,518,000			$	0.71			$	4,472,000				9,518,000			$	0.47
Common Stock Equivalents							2,000												—
Diluted EPS		$	6,725,000				9,520,000			$	0.71			$	4,472,000				9,518,000			$	0.47

Company's Assets Measured at Fair Value

The following tables set forth by level, within the fair value hierarchy, the Company’s assets measured at fair value as of September 30, 2013:

		Fair Value Measurements
		Level 1				Level 2				Level 3				Total
Equities		$	12,634,000			$	—			$	—			$	12,634,000
Mutual Funds			28,264,000				—				—				28,264,000
Exchange Traded Funds			5,162,000				—				—				5,162,000
Corporate Bonds			—				17,376,000				—				17,376,000
Municipal Bonds			—				15,555,000				—				15,555,000
Government Securities			2,000,000				—				—				2,000,000
Cash and Money Funds			2,122,000				—				—				2,122,000
Total		$	50,182,000			$	32,931,000			$	—			$	83,113,000

The following tables set forth by level, within the fair value hierarchy, the Company’s assets measured at fair value as of September 30, 2012:

		Fair Value Measurements
		Level 1				Level 2				Level 3				Total
Equities		$	13,912,000			$	—			$	—			$	13,912,000
Mutual Funds			18,588,000				—				—				18,588,000
Corporate Bonds			—				14,178,000				—				14,178,000
Municipal Bonds			—				28,513,000				—				28,513,000
Government Securities			6,000,000				—				—				6,000,000
Cash and Money Funds			184,000				—				—				184,000
Total		$	38,684,000			$	42,691,000			$	—			$	81,375,000

Estimated Useful Lives of Assets

Depreciation of property and equipment is computed using straight-line and accelerated methods over the estimated useful lives of the related assets, as follows:

		Years
Land improvements		5
Buildings and improvements		6-40
Equipment		2-10

Revenues and Long-Term Assets Information Concerning Principal Geographic Areas

Information concerning principal geographic areas is as follows:

		2013								2012
		Revenues				Long-Term Assets				Revenues				Long-Term Assets
United States		$	48,943,000			$	7,913,000			$	63,182,000			$	7,978,000
United Kingdom			—				244,000				—				244,000
Total		$	48,943,000			$	8,157,000			$	63,182,000			$	8,222,000

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Estimated useful lives of assets.

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Tabular disclosure of assets, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, by class that are measured at fair value on a recurring and/or nonrecurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3).

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Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 820

-SubTopic 10

-Section 50

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Tabular disclosure of an entity's basic and diluted earnings per share calculations, including a reconciliation of numerators and denominators of the basic and diluted per-share computations for income from continuing operations.

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Tabular disclosure of information concerning material long-lived assets (excluding financial instruments, customer relationships with financial institutions, mortgage and other servicing rights, deferred policy acquisition costs, and deferred taxes assets) located in identified geographic areas and/or the amount of revenue from external customers attributed to that country from which revenue is material. An entity may also provide subtotals of geographic information about groups of countries.

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