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RETIREMENT PLANS (Tables) | 12 Months Ended
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Sep. 30, 2012
RETIREMENT PLANS |
Schedule of changes in benefit obligations, fair values of plan assets and reconciliations of the funded status of the retirement plans |
|  | Pension |  |  |  | SERP |  |  |  | Postretirement Medical |
|  | September 30, |
|  | 2012 |  |  |  | 2011 |  |  |  | 2012 |  |  |  | 2011 |  |  |  | 2012 |  |  |  | 2011 |
Change in Projected Benefit Obligation: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Benefit obligation at beginning of year |  | $ 7,045,000 |  |  |  | $ 6,959,000 |  |  |  | $ 1,310,000 |  |  |  | $ 1,195,000 |  |  |  | $ 1,031,000 |  |  |  | $ 1,365,000 |
Service cost |  | 302,000 |  |  |  | 298,000 |  |  |  | 50,000 |  |  |  | 45,000 |  |  |  | 12,000 |  |  |  | 12,000 |
Interest cost |  | 323,000 |  |  |  | 311,000 |  |  |  | 61,000 |  |  |  | 58,000 |  |  |  | 49,000 |  |  |  | 51,000 |
Actuarial loss (gain) |  | 352,000 |  |  |  | (342,000 | ) |  |  | 97,000 |  |  |  | 18,000 |  |  |  | 150,000 |  |  |  | (397,000 | )
Benefits paid |  | (261,000 | ) |  |  | (174,000 | ) |  |  | (6,000 | ) |  |  | (6,000 | ) |  |  | - |  |  |  | - |
Administrative expenses paid |  | (8,000 | ) |  |  | (7,000 | ) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Benefit obligation at end of year |  | 7,753,000 |  |  |  | 7,045,000 |  |  |  | 1,512,000 |  |  |  | 1,310,000 |  |  |  | 1,242,000 |  |  |  | 1,031,000 |
Change in Plan Assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Fair value of plan assets at beginning of year |  | 4,214,000 |  |  |  | 4,123,000 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Actual return on plan assets |  | 773,000 |  |  |  | 22,000 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Employer contributions |  | 670,000 |  |  |  | 250,000 |  |  |  | 6,000 |  |  |  | 6,000 |  |  |  | - |  |  |  | - |
Benefits paid |  | (261,000 | ) |  |  | (174,000 | ) |  |  | (6,000 | ) |  |  | (6,000 | ) |  |  | - |  |  |  | - |
Administrative expenses paid |  | (8,000 | ) |  |  | (7,000 | ) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Fair value of plan assets at end of year |  | 5,388,000 |  |  |  | 4,214,000 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Funded status |  | $ (2,365,000 | ) |  |  | $ (2,831,000 | ) |  |  | $ (1,512,000 | ) |  |  | $ (1,310,000 | ) |  |  | $ (1,242,000 | ) |  |  | $ (1,031,000 | )
Schedule of amounts recognized in the consolidated balance sheets |
|  | Pension |  |  |  | SERP |  |  |  | Postretirement Medical |
|  | September 30, |
|  | 2012 |  |  |  | 2011 |  |  |  | 2012 |  |  |  | 2011 |  |  |  | 2012 |  |  |  | 2011 |
Amounts recognized in the Consolidated Balance Sheets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Noncurrent assets |  | $ - |  |  |  | $ - |  |  |  | $ - |  |  |  | $ - |  |  |  | $ - |  |  |  | $ - |
Current liabilities |  | - |  |  |  | - |  |  |  | (5,000 | ) |  |  | (5,000 | ) |  |  | - |  |  |  | - |
Noncurrent liabilities |  | (2,365,000 | ) |  |  | (2,831,000 | ) |  |  | (1,507,000 | ) |  |  | (1,305,000 | ) |  |  | (1,242,000 | ) |  |  | (1,031,000 | )
Net amount |  | $ (2,365,000 | ) |  |  | $ (2,831,000 | ) |  |  | $ (1,512,000 | ) |  |  | $ (1,310,000 | ) |  |  | $ (1,242,000 | ) |  |  | $ (1,031,000 | )
Schedule of amounts recognized in accumulated other comprehensive income |
|  | Pension |  |  |  | SERP |  |  |  | Postretirement Medical |
|  | September 30, |
|  | 2012 |  |  |  | 2011 |  |  |  | 2012 |  |  |  | 2011 |  |  |  | 2012 |  |  |  | 2011 |
Amounts recognized in accumulated other comprehensive income: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net actuarial loss (gain) |  | $ 2,559,000 |  |  |  | $ 2,765,000 |  |  |  | $ 514,000 |  |  |  | $ 434,000 |  |  |  | $ (30,000 | ) |  |  | $ (191,000 | )
Prior service cost (credit) |  | 93,000 |  |  |  | 98,000 |  |  |  | (92,000 | ) |  |  | (93,000 | ) |  |  | 148,000 |  |  |  | 284,000 |
Accumulated other comprehensive loss |  | $ 2,652,000 |  |  |  | $ 2,863,000 |  |  |  | $ 422,000 |  |  |  | $ 341,000 |  |  |  | $ 118,000 |  |  |  | $ 93,000 |
Schedule of weighted-average assumptions used to determine benefit obligations and net periodic benefit costs |
|  | Pension |  | SERP |  | Postretirement Medical |
|  | Year ended September 30, |
|  | 2012 |  | 2011 |  | 2012 |  | 2011 |  | 2012 |  | 2011 |
Assumptions used to determine fiscal year-end benefit obligations: |  |  |  |  |  |  |
Discount rate |  | 4.00% |  | 4.75% |  | 4.00% |  | 4.75% |  | 4.00% |  | 4.75% |
Rate of compensation increase |  | 4.00% |  | 5.00% |  | 4.00% |  | 5.00% |  | N/A |  | N/A |
Assumptions used to determine net benefit costs (years ended): |  |  |  |  |  |  |
Discount rate |  | 4.75% |  | 5.00% |  | 4.75% |  | 5.00% |  | 4.75% |  | 5.00% |
Expected return on plan assets |  | 7.00% |  | 7.00% |  | N/A |  | N/A |  | N/A |  | N/A |
Rate of compensation increase |  | 5.00% |  | 5.00% |  | 5.00% |  | 5.00% |  | N/A |  | N/A |
Schedule of components of net periodic benefit cost |
|  | Pension |  | SERP |  | Postretirement Medical |
|  | Year ended September 30, |
|  | 2012 |  | 2011 |  | 2012 |  | 2011 |  | 2012 |  | 2011 |
Net periodic benefit cost for the year: |  |  |  |  |  |  |  |  |  |  |  |  |
Service cost |  |  | $ 302,000 |  |  |  | $ 298,000 |  |  |  | $ 50,000 |  |  |  | $ 45,000 |  |  |  | $ 12,000 |  |  |  | $ 12,000 |  |
Interest cost |  |  | 323,000 |  |  |  | 311,000 |  |  |  | 61,000 |  |  |  | 58,000 |  |  |  | 49,000 |  |  |  | 51,000 |  |
Expected return on plan assets |  |  | (327,000 | ) |  |  | (296,000 | ) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |
Amortization of prior service cost (credit) |  |  | 5,000 |  |  |  | 5,000 |  |  |  | (1,000 | ) |  |  | 4,000 |  |  |  | 136,000 |  |  |  | 136,000 |  |
Amortization of net actuarial loss (gain) |  |  | 112,000 |  |  |  | 85,000 |  |  |  | 17,000 |  |  |  | 14,000 |  |  |  | (11,000 | ) |  |  | (5,000 | ) |
Net periodic benefit cost |  |  | $ 415,000 |  |  |  | $ 403,000 |  |  |  | $ 127,000 |  |  |  | $ 121,000 |  |  |  | $186,000 |  |  |  | $194,000 |  |
Schedule of amounts that are estimated to be amortized from accumulated other comprehensive income (loss) into net periodic benefit cost in the next fiscal year |
|  |  |  |  |  | Postretirement |
|  | Pension |  | SERP |  | Medical |
Prior service cost (credit) |  |  | $ | 5,000 |  |  |  | $ | (5,000 | ) |  |  | $ | 136,000 |  |
Net actuarial loss |  |  | 105,000 |  |  |  | 21,000 |  |  |  | - |  |
|  |  | $ | 110,000 |  |  |  | $ | 16,000 |  |  |  | $ | 136,000 |  |
Schedule of benefits expected to be paid under the retirement plans |
|  |  |  |  |  | Postretirement
|  | Pension |  | SERP |  | Medical
Expected Benefit Payments: |  |  |  |  |  |
Fiscal year ending September 30, 2013 |  | $ | 156,000 |  | $ | 5,000 |  | $ | -
Fiscal year ending September 30, 2014 |  | $ | 206,000 |  | $ | 4,000 |  | $ | -
Fiscal year ending September 30, 2015 |  | $ | 194,000 |  | $ | 4,000 |  | $ | -
Fiscal year ending September 30, 2016 |  | $ | 182,000 |  | $ | 3,000 |  | $ | -
Fiscal year ending September 30, 2017 |  | $ | 256,000 |  | $ | 2,000 |  | $ | -
Fiscal years ending September 30, 2018 through 2022 |  | $ | 1,751,000 |  | $ | 236,000 |  | $ | 276,000
Schedule of assumed health care cost trend rates related to the measurement of postretirement medical obligations |
|  | Year ended September 30, |
|  | 2012 |  | 2011 |
Health care cost trend rates assumed for next year |  | 8.5% |  |  | 9.0% |  |
Ultimate cost trend rate |  | 5.0% |  |  | 5.0% |  |
Year that the rate reaches the ultimate trend rate |  | 2020 |  |  | 2020 |  |
Schedule of effects of one-percentage-point change in the assumed health care cost trend rates |
|  | 1-Percentage |  | 1-Percentage |
|  | Point Increase |  | Point (Decrease) |
Effect on total service and interest cost components |  | $ 14,000 |  | $ (11,000) |
Effect on accumulated postretirement benefit obligations |  | $ 280,000 |  | $ (220,000) |
Schedule of year-end target allocation, by asset category, and the actual asset allocations |
|  | Target |  | September 30, |
Asset Category |  | Allocation |  | 2012 |  | 2011 |
Cash and other |  | 0% - 30% |  | 1% |  | 15% |
Fixed income securities |  | 20% - 60% |  | 30% |  | 20% |
Equity securities |  | 30% - 70% |  | 69% |  | 65% |
Schedule of pension plan assets at fair value |
|  |  |  | Fair Value Measurements Using:
|  | Carrying |  | Quoted |  | Significant |  |
|  | Amount |  | Prices in |  | Other |  | Significant
|  | as of |  | Active |  | Observable |  | Unobservable
|  | September 30, |  | Markets |  | Inputs |  | Inputs
|  | 2012 |  | (Level 1) |  | (Level 2) |  | (Level 3)
Financial Assets: |  |  |  |  |  |  |  |
Cash |  |  | $ | 72,000 |  |  |  | $ | 72,000 |  |  |  | $ | - |  |  |  | $ | - |
U.S. government bonds |  |  |  | 100,000 |  |  |  |  | 100,000 |  |  |  |  | - |  |  |  |  | - |
Corporate bonds |  |  |  | 400,000 |  |  |  |  | 400,000 |  |  |  |  | - |  |  |  |  | - |
Fixed income exchange-traded funds |  |  |  | 850,000 |  |  |  |  | 850,000 |  |  |  |  | - |  |  |  |  | - |
Preferred securities |  |  |  | 232,000 |  |  |  |  | 232,000 |  |  |  |  | - |  |  |  |  | - |
Equities |  |  |  | 3,734,000 |  |  |  |  | 3,734,000 |  |  |  |  | - |  |  |  |  | - |
Total |  |  | $ | 5,388,000 |  |  |  | $ | 5,388,000 |  |  |  | $ | - |  |  |  | $ | - |
|  |  |  | Fair Value Measurements Using:
|  | Carrying |  | Quoted |  | Significant |  |
|  | Amount |  | Prices in |  | Other |  | Significant
|  | as of |  | Active |  | Observable |  | Unobservable
|  | September 30, |  | Markets |  | Inputs |  | Inputs
|  | 2011 |  | (Level 1) |  | (Level 2) |  | (Level 3)
Financial Assets: |  |  |  |  |  |  |  |
Cash |  |  | $ | 625,000 |  |  |  | $ | 625,000 |  |  |  | $ | - |  |  |  | $ | - |
U.S. government bonds |  |  |  | 303,000 |  |  |  |  | 303,000 |  |  |  |  | - |  |  |  |  | - |
Corporate bonds |  |  |  | 366,000 |  |  |  |  | 366,000 |  |  |  |  | - |  |  |  |  | - |
Preferred securities |  |  |  | 197,000 |  |  |  |  | 197,000 |  |  |  |  | - |  |  |  |  | - |
Equities |  |  |  | 2,723,000 |  |  |  |  | 2,723,000 |  |  |  |  | - |  |  |  |  | - |
Total |  |  | $ | 4,214,000 |  |  |  | $ | 4,214,000 |  |  |  | $ | - |  |  |  | $ | - |

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- Definition Tabular disclosure of the major categories of plan assets of pension plans and/or other employee benefit plans. This information may include, but is not limited to, the target allocation of plan assets, the fair value of each major category of plan assets, and the level within the fair value hierarchy in which the fair value measurements fall. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (d)(5) -URI http://asc.fasb.org/extlink&oid=21915506&loc=d3e1928-114920 + Details
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