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RETIREMENT AND EMPLOYEE BENEFIT PLANS (Tables)
 12 Months Ended
Sep. 30, 2025
RETIREMENT AND EMPLOYEE BENEFIT PLANS  
Schedule of multi-employer defined benefit pension plans

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Contibutions of

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Pension Protection Act (“PPA”)

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Energy Services of America

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Certified Zone Status (1)

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FIP/RP Status

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Companies

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Expiration Date of

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EIN/Pension

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Pending/

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Surcharge

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Collective Bargaining

Pension Fund

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Plan Number

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2024

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2023

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Implemented (2)

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2025

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2024

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Imposed

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Agreement

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Central States, Southeast and Southwest Areas Pension Fund

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36-6044243/001

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Green

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Green

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N/A

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$

121,801

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$

197,890

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no

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Various

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Laborers National Pension Fund

 

75-1280827/001

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Red

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Red

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Implemented

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1,085,378

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220,354

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no

 

Various

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Laborers’ District Council of Western Pennsylvania Pension Plan

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25-6135576/001

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Yellow

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Yellow

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Implemented

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—

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4,026

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no

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Various

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Operating Engineers Local 324 Pension Fund

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38-1900637/001

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Red

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Red

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Implemented

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151,448

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50,666

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no

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Various

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National Automatic Sprinkler Industry Pension Fund

 

52-6054620/001

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Green

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Green

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N/A

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381,313

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570,197

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no

 

Various

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Carpenters Pension Fund of WV (Greater Pennsylvania Carpenters’ Pension Fund 25-6135570/001)

 

55-6027998/001

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Yellow

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Yellow

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Implemented

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346,464

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871,079

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no

 

Various

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Plumbers & Pipefitters National Pension Fund (United Association National Pension Fund)

 

52-6152779/001

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Green

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Green

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N/A

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2,200,593

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1,964,549

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no

 

Various

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Sheet Metal Workers’ National Pension Fund

 

52-6112463/001

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Green

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Green

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N/A

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617,501

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370,727

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no

 

Various

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Sheet Metal Workers Local Pension Fund

 

34-6666753/001

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Red

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Red

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Implemented

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—

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4,716

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no

 

Various

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All Other

 

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Green

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Green

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N/A

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5,250,137

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5,729,480

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no

 

Various

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$

10,154,635

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$

9,983,684

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(1)The most recent PPA zone status available in 2025 and 2024 is the plan’s year-end during 2024 and 2023, respectively. The zone status is based on information that we 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 orange zone are less than 80 percent funded and have an Accumulated Funding Deficiency in the current year or projected into the next six years, plans in the yellow zone are less than 80 percent funded, and plans in the green zone are at least 80 percent funded.
(2)Indicates whether the plan has a financial improvement plan (“FIP”) or a rehabilitation plan (“RP”) which is either pending or has been implemented.