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Nature of Operations and Summary of Significant Accounting Policies (Tables) | 12 Months Ended
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Sep. 30, 2014
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, 2014 and 2013:
|  | 2014 |  |  | 2013 |
|  | Net Income |  |  | Shares |  |  | EPS |  |  | Net Income |  |  | Shares |  |  | EPS |
Basic EPS |  | $ | 3,473,000 |  |  |  | 9,518,000 |  |  | $ | 0.36 |  |  | $ | 6,725,000 |  |  |  | 9,518,000 |  |  | $ | 0.71 |
Common stock equivalents |  |  |  |  |  |  | 72,000 |  |  |  |  |  |  |  |  |  |  |  | 2,000 |  |  |  |  |
Diluted EPS |  | $ | 3,473,000 |  |  |  | 9,590,000 |  |  | $ | 0.36 |  |  | $ | 6,725,000 |  |  |  | 9,520,000 |  |  | $ | 0.71 |
Company's Assets Measured at Fair Value | The following table sets forth by level, within the fair value hierarchy, the Company’s assets measured at fair value as of September 30, 2014:
|  | Fair Value Measurements |
|  | Level 1 |  |  | Level 2 |  |  | Level 3 |  |  | Total |
Equities |  | $ | 17,102,000 |  |  | $ | — |  |  | $ | — |  |  | $ | 17,102,000 |
Mutual Funds |  |  | 19,088,000 |  |  |  | — |  |  |  | — |  |  |  | 19,088,000 |
Exchange-Traded Funds |  |  | 1,764,000 |  |  |  | — |  |  |  | — |  |  |  | 1,764,000 |
Government Securities |  |  | 43,999,000 |  |  |  | — |  |  |  | — |  |  |  | 43,999,000 |
Cash and Money Funds |  |  | 5,159,000 |  |  |  | — |  |  |  | — |  |  |  | 5,159,000 |
Total |  | $ | 87,112,000 |  |  | $ | — |  |  | $ | — |  |  | $ | 87,112,000 |
The following table sets 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 |
Estimated Useful Lives of Assets | Depreciation of property and equipment is computed using the straight-line method 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:
|  | 2014 |  |  | 2013 |
|  | Revenues |  |  | Long-Term Assets |  |  | Revenues |  |  | Long-Term Assets |
United States |  | $ | 40,017,000 |  |  | $ | 7,209,000 |  |  | $ | 48,943,000 |  |  | $ | 7,913,000 |
United Kingdom |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 244,000 |
Total |  | $ | 40,017,000 |  |  | $ | 7,209,000 |  |  | $ | 48,943,000 |  |  | $ | 8,157,000 |

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- Definition 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). + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=36462937&loc=d3e19190-110258 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (a),(b) -URI http://asc.fasb.org/extlink&oid=36462937&loc=d3e19207-110258 + Details
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- Definition 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. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257 + Details
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- Definition 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. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 225 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.1) -URI http://asc.fasb.org/extlink&oid=26872669&loc=d3e20235-122688 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 03 -Paragraph 1 -Article 5 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 41 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9038-108599 + Details
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